804 introduction climate change remains a global puzzle. it is because its origination is directly linked to human actions and production processes generating enormous greenhouse gas (ghg) emissions. however, the global village cannot sustain itself without production processes. the best and shortest way to disentangle this problem is to govern ghg such as carbon emissions. therefore, production processes and human actions must be controlled and aligned to sustainability to reduce climate change. the carbon tax was introduced as a tool first to ensure that production processes are aligned with sustainability through reduced impact on environmental well-being, enhanced financial sustainability and fewer social effects inflicted on society to strike a balance. secondly, to narrow and curb production processes that generates carbon dioxide (co2). it stems from the fact that co2 is a significant cause of climate change (gimenez et al., 2012; kuo et al., 2016). therefore, the traditional business objective of achieving higher financial returns is majorly contributing to climate change as many businesses employ conventional approaches that seek to elevating profitability at the expense of the natural environment. it made carbon tax relevant. the influence of carbon tax on the financial sustainability of south africa's cement and mining industry volume: 3 number: 3 page: 804 – 810 thomas nyahuna school of accounting, university of kwazulu natal, south africa corresponding author: thomas nyahuna email: thomasnyahuna@yahoo.com article history: received: 2022-09-12 revised: 2022-10-11 accepted: 2022-11-11 abstract: this paper examines the impact of the carbon tax on financial sustainability of cement and mining companies in south africa listed on the johannesburg stock exchange. a quantitative research method was used based on a correlational research design to investigate the relationship between carbon tax and profitability. correlation analysis was used to analyze the data. secondary data in form of annual integrated reports, sustainability reports and annual audited financial statements from 2016 to 2020 were used as sources of the variables. the results show that carbon tax adversely influences net profit margin. therefore, this suggests that carbon tax also negatively impacts shareholders' dividends. therefore, this suggests that carbon tax also negatively impacts shareholders' dividends. this study is significant to policymakers by providing valuable information relating to the effect of carbon pricing decisions on the profitability of the cement and mining sector in south africa. it gives the policymakers an evidence-based opportunity to design and develop policies that consider carbon tax reducing the corporate sector's financial performance in south africa. this study contributes to the contemporary literature on nexus between the carbon tax and financial sustainability from developing country perspective. furthermore, this is the first empirical study in south africa focusing on this relationship. keywords: carbon tax, profitability, net profit margin, climate change, environmental management, carbon emissions, south africa. cite this as: nyahuna, t. (2022). “the influence of carbon tax on financial sustainability of south africa’s cement and mining industry.” international journal of environmental, sustainability, and social sciences, 3 (3), 804 – 810. mailto:thomasnyahuna@yahoo.com 805 the carbon tax has been defined as a fee paid by the corporate sector for emitting carbon dioxide (doua & caob, 2020). zhang et al. (2021) and brännlund et al. (2010) argue that implementing a carbon tax in most developing countries, such as south africa, has been a political tool to fight climate change. despite the importance of carbon tax system on environmental protection, governments have only been concerned about the efficient collection of the tax as opposed to evaluating the tax's effectiveness in reducing carbon emissions in the corporate sector (xie et al., 2018). hence, bruvoll and larsen (2003) argue that introducing a carbon tax is merely a source of fiscal income for most governments. the key intention of the carbon tax is to integrate costs for eradication of ecological impairment into pricing decisions. however, in most countries, the impact of carbon fees on corporate performance remains to be seen (van heerden et al., 2016). it can be partly attributed to the fact that carbon tax is a relatively new environmental management tool in emerging markets (zhang et al., 2021). it is no exception to south africa, which recently introduced a carbon tax system in 2019 on all sectors emitting carbon emissions. therefore, the impact of carbon fees on corporate profitability still needs to be empirically validated in south africa. the tax will, as expected, be reported as part of the corporate's expenses, and this, in theory, diminishes profitability of any company. shuro (2021) and van heerden et al. (2016) contend that the impact of the carbon tax on financial sustainability of south africa's industrial sector remains a theoretical estimation because the system is still at its embryonic stage. it means that no scientific data is associated with the carbon tax's effect on financial performance within the cement and mining companies in south africa. therefore, this research attempts to close this gap by investigating the relationship between the carbon tax and south africa's cement and mining sector profitability. many studies second the argument that environmental taxes lead to better environmental performance and low carbon emissions. relying on data from statistics canada, liu et al. (2018) investigated various economic effects "of a carbon tax on the province of saskatchewan" in canada. using the province of saskatchewan energy sector, carbon tax rates were applied to measure the relationships among carbon tax, greenhouse gas emission decline and economic growth. the study revealed that carbon tax raises the cost of applying fuels and persuades companies to minimize their use and identify suitable substitutes. also, the study reveals that carbon tax in the province of saskatchewan was inadequate to reduce ghg emissions. it improves the province's gross domestic product (gdp) due to companies paying enormous amounts for their failure to combat carbon emissions. liu et al. (2018) documented a positive relationship between the carbon tax and gdp. in contrast, this study chose to focus on the microeconomic level of cement companies in south africa. liu et al.'s (2018) study was limited to the provincial economy rather than specific industrial sectors or companies. the empirical study results, therefore, are of little relevance in the corporate sector. cadavid-giraldo, velez-gallego and restrepo-boland (2019) tested the impact of carbon emission fees on choices that contribute to the minimization of co2 in the cement sector in colombia. their empirical work note and affirm that a tax imposed on carbon emissions enables changing co2 emissions into a cost. therefore this impacts production costs. however, the study exhibits that the nexus between the carbon tax and emission minimization is non-linear. it is similarly echoed by zakeri et al. (2015) and wang and yu (2021). however, cadavid-giraldo et al. (2019) concluded that carbon tax lead to a decline in carbon dioxide (co2) emissions and therefore motivates cleaner production adoption. this view sounds convincing initially, but cadavidgiraldo et al. (2019) need to explain that the decline in co2 emissions is not an immediate achievement because it requires considerable investment in time for the co2 emissions to decline. 806 for instance, the application of cleaner production demands a particular time for employees to be effectively trained on its use. during that period, the efficiency of cleaner production in reducing co2 emissions was minimal. more recently, tan and lin (2020) found that carbon tax levying makes the industrial sector migrate from using "coal, with a greater carbon efficient, to lesser oil/gas and electricity." the study reveals that carbon tax improves energy efficiency. the study discovered that the carbon levy is, therefore, critical for the co2 decline in china's high energy consumption sectors using panel data from 2000 to 2015. however, despite the carbon levy reducing energy consumption and co2 emissions, it raises the application of capital and labor and decreases the "gross industrial output" (tan & lin, 2020). the authors argue that the carbon tax surpasses the saved energy costs; therefore, the outputs are curbed. it is acceptable that an upsurge in carbon tax may limit the number of products produced. it may emerge from the idea that companies first incur carbon tax and then later recover from the customer. so, during this period companies may need more financial reserves to meet the production demands. in a more comparative study, di cosmo and hyland (2013) analyzed the bearing of the carbon levy on carbon emissions for the irish national economy. they empirically divulge that a 50% rise in environmental taxes can reduce carbon emissions in the region of 861 000 tons. in a more comprehensive study, garidzirai (2020) investigated the impact of the carbon tax on carbon emission, energy consumption and population growth from 1970 to 2018 in south africa. the scholar argued that understanding this impact is critical because south africa is among top carbon dioxide emitters contributing to climate change. the study found that the carbon tax harms carbon emissions in south africa using time series data. it means that when carbon tax is increased, it reduces carbon emissions in the companies analyzed in south africa. the results are inconsistent with prior research by ahamada, yusoff and mohamed (2017) and winkler (2017). winkler (2017) confirms that companies migrate to cleaner production to escape carbon tax. however, gadzirirai (2020) study concentrated on the residential sector. therefore, the study cannot be generalized to the corporate sector, such as the cement sector. however, it intends to show how carbon tax interplays with carbon emissions and energy use from a macroeconomic level. oecd (2020) tests the link between the carbon tax and companies' environmental and financial performance of 19 various sectors in france from 2001 to 2016. the study reveals that raising carbon tax from €44.60 to €86.2 per tonne decreases co2 emissions by 6.2 million tonnes and contributes to the restructuring of 6,357 fte expressive of approximately 8.7% of total emissions. oecd (2020) observe that a "10% rise in energy costs leads to a fall in energy use by 6% and a reduction in carbon emissions of 9%." the results deduce that another critical way to reduce carbon tax is directly increasing energy costs. it pushes down energy usage and carbon tax. it economically makes sense but socially persecutes the ordinary customer through increased selling prices. applying a two-stage least square (tsls) estimator, the study further reports that the present-day carbon levy percentage reduced co2 emissions in 2018 by 5% compared to a situation where no carbon tax was adopted. in a related piece, anderson (2019) projects a 6.7% decline in emissions over three years to be witnessed in tokyo's manufacturing sector applying carbon tax. also, ellerman and bucher (2008) established a 3.1% fall in 2005-6 and between 150 and 300 mt co2 in the cement sector in the european union. he et al. (2021) investigated the rapport between environmental levies and energy proficiency. the study was centered on panel data from 32 oecd nations from 1995 to 2016. the study used the panel ardl model and undertook correlation, unit root, and co-integration tests to 807 mitigate the possible lag between variables. the regression results indicate that the environmental levies can lead to an upsurge in energy efficacy over time. the authors posit that environmental taxes have increased environmental responsiveness encouraging companies to adopt clean production, enhance energy efficiency and lessen greenhouse emissions. similarly, lin and li (2011) support the results in their study of five north european countries, establishing that carbon tax has produced positive effects in four countries except for norway. these studies overlook that carbon tax can lead to massive costs that sometimes will under no circumstances produce a positive financial gain and accordingly reduce carbon tax. based on the description above, the authors chose the study's title, “the influence of carbon tax on financial sustainability of south africa’s cement and mining industry”. method data were collected from the three cement companies' sustainability reports, annual integrated reports and annual audited financial statements on johannesburg stock exchange's (jse) website. the study used financial and emissions data for five years, from 2016 to 2020. it is because the king code iii and iv mandate that companies listed on jse extensively report and disclose their financial and emissions information. the study used secondary data. therefore, data gathered from the documents are considered reliable and valid. the three cement and 39 mining companies headquartered in south africa and listed on jse were considered in this study. a total of 42 companies were used as samples of the study. a quantitative research method was used based on a correlational research design to investigate the relationship between carbon tax and profitability. the study used a panel data analysis. two forms of data were used in form of time series and cross-dimensional. it is based on the fact that the data has a time series and consists of observations on numerous occurrences. fixed effects and random-effects methods are used to evaluate the data. saunders et al. (2012) claim that the fixed effects analysis permits taking into account "unobserved time-invariant" features and the association with the "observed independent variable." the study's dependent variable is net profit margin, whereas the independent variables are carbon emission intensity and scope 1 and 2 emissions. the study adopts company size, carbon intensity and capital intensity as control variables to minimize the omitted variable bias. the study’s regression model is identified as follows: 𝑦𝑖𝑡 =𝜇𝑡 + 𝛽𝑖𝑡𝑥𝑖𝑡 + 𝜀 where: 𝑦𝑖𝑡 = dependent variable 𝜇𝑡 = intercept 𝛽𝑖𝑡 = coefficient 𝑥𝑖𝑡 = independent variable and 𝜀 = the error term. the study used descriptive statistics to explain the basics' elementary features, providing a summary concerning the sample and measures. descriptive statistics remains the general foundation of almost all quantitative evaluations of the findings by offering quantitative descriptions conveniently (saunders et al., 2012). results and discussion the gathered secondary data was evaluated and described in this section. the evaluated data 808 is then deduced and presented in the next section. table 1 underneath reflects a brief account of all the descriptive associated with the variables adopted in this study based on a carbon rate of r r120/tco2. 27 (n) companies were observed during the five-year (p) period. we discovered that 60 (n) data points were noted down. table 1. descriptive statistics (in ten thousand) variable mean standard dev. min max observations net profit 2698 6534 -5423 27452 n=60,n=27, t=5 sales 21867 25765 -1572 82953 n=60,n=27, t=5 npm120 0.724 0.973 -1.010 1.452 n=60,n=27, t=5 firm size 1.975 1.071 0 3 n=60,n=27, t=5 capital intensity 9.648 26.794 1.728 193.678 n=60,n=27, t=5 source: data processed, 2022. the standard deviation amounts for sales, net profits, capital intensity and firm size are significant. from a statistical point of view the data points are distant from the average value. in case of this study, this put forward that a difference exists in the size of companies on variables such as sales income and the magnitude of investments. it is also witnessed in significant variances between minima and maxima. a maximum value of 193.68 shows that several sampled companies are highly capital-intensive, which suggests that borrowing might not be necessary. table 2 below indicates that carbon emissions and intensity negatively link with net profit margin. the dummy variable approach was used to scan the data of cement companies of various sizes. having size as the dummy variable, all companies under percentiles were categorized as minor size and allocated 0; companies within the range of 25 to 75 percentile were categorized moderate sized and allocated value 1, and the companies exceeding 75 percentiles were categorized as big sized and allocated a2 value. table 2. correlation analysis sales net profit net profit margin sales 1 net profit 1.856 1 net profit margin -1.647 1.014 1 carbon emissions 0.079 -0.069 -0.135 carbon intensity -0.958 -0.621 -0.365 dummy size 0.984 0.538 -0.718 capital intensity -0.572 -0.265 -0.543 source: data processed, 2022. table 2 above reflects that the carbon emissions and intensity move into a non-linear link with net profit margin. it infers that an upsurge in emissions and the cost of carbon lessens companies' financial performance. the control variables, namely size, carbon intensity and capital intensity, also display a negative rapport with net profit margin. the study results confirm that carbon levies directly affect the net profit margin of cement companies in south africa. it concludes that the carbon tax also reduces shareholders' wealth. as anticipated, the higher the company produces carbon emissions, the higher the tax cost. eventually, this reduces the net profit margin. other empirical studies by liu et al. (2018) and luo and tang (2014) have come to the same conclusion that carbon tax reduces the financial 809 performance of companies. further, luo and tang (2014), in examining the impact of the carbon tax on australian companies, report that carbon tax adversely influence market share, leading to low financial returns. in line with this study, liu et al. (2018) unearth that carbon tax negatively impacts savings and investment. additionally, miao et al. (2018) and cadavid-giraldo et al. (2020) argue that applying carbon tax pushes companies to adopt cleaner production. by so doing, companies are forced to spend on new technologies that can, as much as possible, reduce carbon emissions. gimenez et al. (2012) echo the idea that carbon tax pushes companies to spend on technologies and different production processes for diminishing environmental impacts leading to depressed financial performance. conclusion the carbon tax system is slowly becoming popular in emerging economies such as south africa. it remains a new system in south africa. therefore, the government and the corporate sector need to be made aware of the carbon tax's quantitative influence on the corporate sector's financial performance, particularly the cement sector. the cement and mining sectors are significant because of their largest carbon dioxide emission from the production processes. its significance is also because the cement sector plays a vital role in the national economy through substantial contributions to the gross domestic product. thus, there is a need to examine the relationship between the carbon tax and the financial performance of cement companies. therefore, this research intends to probe the association between the carbon tax and net profit margin of jse-listed cement and mining companies. secondary data in the form of annual integrated reports, sustainability reports and annual audited financial statements from 2015 to 2016 were used in the study. based on the results, the carbon tax adversely affects the sampled cement companies' net profit margin ratio. an increase in carbon tax reduces the net profit margin ratio and vice versa. it needs to be better for the cement sector because, with a strategic intervention, it poses a long-term viability challenge. furthermore, the tax is eroding shareholders' returns. so, elevating the tax will harm the companies' net profit margin. as a result, the carbon tax can hinder investors in the cement sector. it might lead to retrenchments as companies might relocate or scale down operations. on the other hand, this might coerce companies to invest in cleaner production to address the downfall in profitability. this study is essential and avails information for policymakers when evaluating possible measures to use for environmental conservation and setting a price on emissions. also, the cement companies have first-hand evidence now that carbon emissions must be lessened to ensure improved profitability. the study is limited to jse-listed cement companies. future studies can focus on the non-listed manufacturing and other industrial sectors using a different research design. reference ahamada, i., fodha, m. & kirat, d. 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(2021). impact of carbon tax on enterprise operation and production strategy for low-carbon products in a competition supply chain. journal of cleaner production, pp. 287, 1–13. https://doi.org/10.1016/j.jclepro.2020.125058 https://doi.org/10.1016/j.jclepro.2020.125058 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 307 marketing strategy of natural soap (hand made industry) in small and medium micro businesses (msmes) tambora exotic dompu regency volume: 2 number: 3 page: 307 311 1mahmud, mahmud, 2sudarmiatin, sudarmiatin 1,2faculty of economics and business, malang state university, indonesia corresponding author: 1mahmud, mahmud email: mahmud.2104139@students.um.ac.id article history: received: 2021-09-22 revised: 2021-11-14 accepted: 2021-11-15 abstract: marketing is an activity where business actors offer their products to consumers either directly or indirectly to be able to receive these products with all their ideas and ideas so that these products can be of interest to customers. the study was conducted to determine the marketing strategy of natural soap (hand made industry) in small and medium enterprises (umkm) tambora, dompu exotic regency. the research method is carried out with a qualitative approach, namely a case study approach using a semi-structured interview technique for msme owners and participants in the object with a research duration of 4 months from july to november 2021. the results of the study state that marketing is an important element that must be considered in order to match expectations, namely getting expected customer loyalty. various types of msmes with various kinds of products produced and offered are almost the same because msme products are easy to make with materials that are not so expensive so that a marketing strategy is needed to be able to increase the competitiveness of the products produced by msmes. in an effort to develop a marketing strategy, it is very necessary to have complete information related to the market. keywords: soap marketing strategy, msmes, income. cite this as: mahmud, sudarmiatin, (2021). “marketing strategy of natural soap (hand made industry) in small and medium micro businesses (msmes) tambora exotic dompu regency.” international journal of environmental, sustainability, and social sciences, 2 (3), 307-311. introduction indonesia is one of the countries where the level of soil fertility is much better than other countries as well as with an abundance of qualified marine products. many plants grow that can be consumed or sold as well as an abundance of marine and natural products. from the results of these plant products, many are processed to become a food or beverage product and other necessities such as being mixed in making soap and the like that can be sold so that many smes appear in areas that are obsessed with using them more as an added value to the economy because of the purpose of development. national economy is the creation of a just and prosperous society. the purpose of national economic development is to be able to move the pace of the economy, one of which is through msmes. small, micro and medium enterprises (msmes) are productive businesses owned by individuals and business entities that have met the criteria as micro businesses. as is the case (presidential decree (keppres) no. 99 of 1998, 1985) the notion of small business is a small-scale people's economic activity with the majority of business sectors being small business activities. and it needs to be protected to prevent unfair business competition. thus, small, micro and medium enterprises (msmes) are businesses that play an important role in the national economy. at this time, msmes are intensively carried out in various regions in indonesia. one of the areas that run these small businesses is dompu-ntb, where there are many msmes established and running certain businesses, one of which is in the field of making natural soap (hand-made industry) by msme exotic tambora dompu. in running its business, it is necessary to have a very hard effort to sustain its business in order to survive in market competition. therefore, exotic international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 308 tambora dompu must be able to survive and develop the business they run effectively in terms of product manufacturing and marketing strategies as a shield in market competition. marketing strategy is all forms of steps and efforts in marketing products through introducing and offering to generate sales. marketing strategy has a very important role for every msme. the important role of an effective marketing strategy will be to increase the competitiveness of the products produced by msmes. in an effort to develop a marketing strategy, you really need detailed information related to the market situation, customer behavior or the type of product to be offered which of course becomes the customer's own needs. natural soap product business (hand made industry) is a business that requires expertise in the compounding process. natural soap produced by msme eksotik tambora dompu whose main raw material sources consist of natural ingredients such as olive oil, coconut oil, horse milk, seaweed, honey, carrots, and others. this business often has difficulty if the stock of raw materials runs out and has to wait for some time, however, it does not have much influence on consumer interest and satisfaction. there are several variants or types of soap produced by msme exotic tambora dompu including horse milk soap, goat milk soap, honey carrot soap, coffee soap, and seaweed soap. in the marketing efforts carried out by the tambora dompu exotic msme, apart from using reseller services, the business owner also promotes product promotions through social media that is developing as it is today by using facebook, instagram, whatsapp and various other social media. another effort made in promoting these products is to become a partnership between the government and youth organizations by holding stalls and product exhibitions. apart from that, the tambora dompu exotic msme sells on the online shop media, namely shopee. it is important for tambora exotic msmes to expand the target market to a national and international scale, therefore it is necessary to think about and consider what strategies need to be implemented? methods this study was conducted using a qualitative method. the qualitative method with a case study approach is using semi-structured interview techniques. researchers conducted direct interviews with msme owners and participants in the object. the things that were asked of the participants were things that were directly related to what strategies were carried out in the marketing process. the data analysis used in this study uses the descriptive approach of sekaran and bougie (2016) with the aim of describing the characteristics of a particular object, phenomenon, or event. there are two types of data collected, namely primary data and secondary data in this study. primary data by conducting interviews with participants on the object of research, while secondary data researchers collect through online media, government agencies, textbooks, and relevant journals. sekaran and bougie (2016). the data collection process is for 4 months, starting in july to november 2021 with repeated data until you get valid data result and discussion seeing the developments that have occurred in several businesses like today, it can be seen that there is an increase in the business income of making natural soap, more specifically, it can be seen in the tambora exotic msme. with the increasingly active cosmetic trend today, it shows that natural soap is in great demand in various circles. seeing the increasing number of natural soap consumers and the growing trend of soap cosmetics, this can prove that running this business can provide benefits for msmes that run it, especially for tambora exotic msmes. based on the results of the study and findings that have been carried out, it shows that the business of making natural soap at the tambora exotic msme experienced an increase in income. this is shown by the results of calculations in data analysis using the income formula, namely tr = p .q (price multiplied by the number of products) the average price of soap is rp. 40,000 which is multiplied by the number of products sold as many as 72 bars of soap per month, resulting in a international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 309 total revenue of rp. 2,880,000 per month, and multiplied by 12 months (1 year) then the total revenue per year is rp. 34.56 million. based on the details of fixed costs consisting of employee salaries of rp. 500,000, electricity and water rp. 250,000, and advertising costs of rp. 150,000. then tfc (total fixed cost) of rp. 900,000, and variable costs consisting of raw materials of rp. 980,000, and packaging costs of rp. 108,000. then the tvc (total variable cost) of rp. 1,088,000. and with the cost of goods sold (hpp) of 27,611. which shows a profit of rp 55,000,000 in the last year 2018. revenue is the inflow of assets (assets) arising from the delivery of goods or services by a business unit during a certain period. (baridwan, 2001:30). meanwhile, according to antonio (2001: 204) income is a gross increase in assets or a decrease in liabilities or a combination of both during the period selected by the income statement resulting from lawful investments, profits, such as limited investment account management. table 1. journal review no title, name, year research objectives research methods research results 1 networking as marketing strategi: a case studi of small community business (miller et al., 2010) . nancy j. miller, terry l. besser, and sandra sattler weber. usa 2010. the purpose of this study is to examine the development of new business networks by women's clothing retailers operating in small us midwest communities to better understand the network development process and contribution to small business marketing strategy. the method used draws on the theoretical and empirical tradition of network studies using previous research to consider today's small business owners. this case study approach involves documenting the evolution of relationships between retailers over a five year period through the collection of primary data from various sources this research shows that networking is a viable market strategy for small community retailers and that economic and social benefits are derived from interacting with network members. 2 marketing strategy: pricing strategies and its influence on consumer purchasing decision.2021. (ali & anwar, 2021) bayad jamal ali1, govand anwar2 this study aims to examine the pricing strategy as a determining factor in influencing consumer behavior. this study uses quantitative research methods by adapting questionnaires from academic sources. the sample size for this study was 162 which was collected through random sampling method. the results showed that penetration pricing had a significant positive effect on consumer behavior at the 5% level. price skimming has a significant positive effect on consumer behavior at the 5% level. marketing sharing sites have a significant positive effect on consumer behavior at level 5 blogs have a significant positive effect on consumer behavior at the 5% level. competitive pricing has a significant positive effect on consumer behavior at the 5% level. 3 (effect of social media marketing strategies on this study found that social media marketing strategy is positively and significantly international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 310 competitive advantage among the smes in china yan shiu chen & huang ha lin effect of social media marketing strategies on competitive advantage among the smes in china, n.d.) related to competitive advantage. the study concludes that implementing social media marketing strategies in today's world is important for building relationships between sellers and customers. the use of social media such as facebook, twitter and instagram facilitates interaction between sellers and consumers. conclusion based on the results of the discussion above, it can be concluded that by running the business of making natural soap, the tambora exotic msme has an increase in income or profit. this statement can be proven by the results of data analysis using the income formula stated in the technical data analysis. in the discussion above, the income is rp. 55,000,000. so it can be concluded that the business of making natural soap is experiencing an increase in income or profit. the increase in revenue from making natural soap is certainly supported by various components such as product quality, packaging, and the marketing system implemented. therefore, to be able to continue to maximize the various components that are still lacking, various aspects must be met in producing natural soap. tambora exotic smes need to carry out the right marketing strategy. by creating the right marketing strategy, it will certainly have a significant impact on the expected increase in sales. with an increase in sales, of course, it will also have an impact on business development and sustainable business growth. references ali, b. j., & anwar, g. (2021). marketing strategy: pricing strategies and its influence on consumer purchasing decision. international journal of rural development, environment and health research, 5(2), 26–39. https://doi.org/10.22161/ijreh.5.2.4 dewi jayanti mandasari, joko widodo, dkk (2019) strategi pemasaran usaha, mikro, dan menengah (umkm) batik magenda tamanan kabupaten bondowoso/doi: 10.19184/jpe:v13i1.10432 effect of social media marketing strategies on competitive advantage among the smes in china yan shiu chen & huang ha lin effect of social media marketing strategies on competitive advantage among the smes in china. (n.d.). ery suryani, hendra lesmana, dkk (2021) analisis strategi pemasaran untuk meningkatkan pendapatan umkm (studi kasus pada umkm mita) http://permana.upstegal.ac.id/index.php/permana. iston dwija utama (2019) analisis strategi pemasaran pada usaha mikro kecil dan menengah (umkm) pada era digital di kota bandung. keputusan presiden (keppres) no. 99 tahun 1998. (1985). keputusan presiden (keppres) no. 99 tahun 1998. peraturan pemerintah republik indonesia nomor 26 tahun 1985 tentang jalan, 1, 1– 5. undang%2fdocuments%2fpages%2fundang-undang-nomo miller, n. j., besser, t. l., & weber, s. s. (2010). networking as marketing strategy: a case study of small community businesses. qualitative market research, 13(3), 253–270. https://doi.org/10.1108/13522751011053626. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 311 prameswari, n. s., suharto, m., & afatara, n. (2017). developing e-commerce for micro small medium enterprise (msme) to cope with cultural transformation of online shopping. jurnal dinamika manajemen, 8(2), 188–198. https://doi.org/10.15294/jdm.v8i2.12759 rahmat, d., yang, t., & esa, m. (2008). undang-undang republik indonesia nomor 20 tahun 2008. 1. rini kuswati, suepatini dkk. (2021) pemberdayaan umkm sabun susu pada kubbb segar arum di boyolali/issn online (2549-6441). sotarduga sihombing (2021) penyuluhan pemasaran sabun cair hasil industri masyarakat desa maligas tongah tanag jawa kabupaten simalungun. sulistiyani, s., pratama, a., & setiyanto, s. (2020). analisis strategi pemasaran dalam upaya peningkatan daya saing umkm. jurnal pemasaran kompetitif, 3(2), 31. https://doi.org/10.32493/jpkpk.v3i2.4029. tohar.pdf. (n.d.). 1999:2 definisi usaha kecil dari berbagai segi. yohan bakhtiar, abidatul izzah. dkk. (2021) penegmbangan usaha "kirana handmade soap" melalui pemanfaatan tekhnologi informasi sebagai upaya peningkatan profitabilitas./doi: https://doi.org/10.29407/ja.v5i2.15045 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 12 analysis of market reactions before and after the announcement of the covid 19 virus pandemic volume 1 number 3 november 2020 page 12-15 ni luh putu mita miati, i gde agung wira pertama faculty of economics and business, university of warmadewa, indonesia corresponding author: ni luh putu mita miati faculty of economics and business, university of warmadewa, indonesia e-mail: mitamiati91@yahoo.com article history: received: 2020-10-28 revised: 2020-10-10 accepted: 2020-11-27 abstract: this study will test the market reaction seen from the jci on the announcement of the covid 19 virus pandemic on the indonesia stock exchange. this study uses secondary data, namely composite stock price index from companies listed on the indonesia stock exchange (idx) in 2020. this study uses an event study to analyze the movements that occur in the jci from day to day with an event period of 10 days. the population used in this study was composite stock price index data on the 5 days before the announcement and 5 days after the announcement. the data analysis technique used to test the hypothesis in this study was the statistical analysis of paired sample t-test. this test tool is part of the comparative hypothesis test or comparison test. from the results it can be concluded 1) there is a difference in composite stock price index data before and after the announcement of the covid-19 pandemic on 12 march 2020, 2) the announcement of the covid-19 pandemic has an effect on the differences in the jci before the announcement and after the announcement of the covid-19 pandemic. keywords: pandemic covid-19, market reactions, investment decisions, indonesia stock exchange cite this as: miati, w.w., n.l.p.m., pertama, i.g.a.w (2020). analysis of market reactions before and after the announcement of the covid 19 virus pandemic. international journal of environmental, sustainability, and social science, 1(3), 12-15. https://doi.org/10.38142/ijesss.v1i3.33. introduction the capital market in indonesia, namely the indonesia stock exchange, is a means for companies to increase the need for long-term funds by selling shares or issuing bonds to attract sellers and buyers. the capital market is called liquid if the seller can sell and buy securities quickly and is said to be efficient if the price of these securities accurately reflects the company's value. the price reflects a mutual agreement between all market participants about the value of such assets based on available information (mazur & vega, 2020). if relevant new information enters the market related to an asset, it will be used to analyze and interpret the value of the asset (xiong, et.al., 2020). conditions that can affect the ups and downs of stock prices are, macro-economic conditions, systematic risks, sudden change of directors, performance, company policies, microeconomic conditions and also conditions of market psychological effects (fahmi, 2012:276). a market reacts to information to achieve a new balance price is important (atmadja & saputra, 2018). because the information will result in price changes, so the return also changes (khanthavit, 2020), investor perception changes and investment decision making also changes (saputra, et.al., 2020). to find out the reaction to an information will be examined with the study of events (gherghina, 2020). event studies are studies that study market reactions to an event whose information is published as an announcement, so that this study event can be used to test the content of information from an announcement and can also be used to test the efficiency of a semi-strong form of market (sharma, 2020), especially information on macroeconomic conditions (saputra, et.al., 2019). macro-economics explains the economic changes that affect many communities, companies, and markets. director general tedros adhanom ghebreyesus at a press conference held on wednesday (3/12/2020) declared the coronavirus a global pandemic after the number of infections worldwide reached more than 121,000 (utomo, 2020). the world economic forum (wef) considers the spread of coronavirus (covid-19) to begin to show the economic impact on the world. in indonesia, this information received a response from investors, seen on the indonesia stock exchange showing a decrease in the value of the composite stock price index. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 13 figure 1. composite stock price given that the event is global and shows the economic impact on the world, it can be used as one of the market reaction analysis for information that may be needed by investors as the basis for making investment decisions. based on this, this research will test the market reaction seen from jci on the announcement of the covid 19 virus pandemic on the indonesia stock exchange. signal theory is one of the foundations and becomes the most important part of the company's financial management sector. this theory was discovered by spence in 1973 which was later redeveloped in 2002. this theory involves two parties namely management as a signal giver and investors as the recipient of signals from the company. spence (1973) stated in his theory that management will seek to provide useful information to investors. giving a signal or signal from management to this investor will help investors in taking policy. signalling theory encourages economic factors from one business unit to disclose one incident voluntarily. m&a activity has informative value for investors so it will influence investment decisions in the form of changes in share prices due to increased or decreased transactions (spence, 1973). management is the party that best understands the conditions that occur in the company. management is obliged to convey signals in the form of information related to the condition of the company to investors (fitriyana, 2017). signals in the form of information from this company are usually in the form of published financial statements or other records owned by the company (baker, et.al., 2020). the share price and total shares traded are information cues that management provides to investors (zhang, et.al., 2020). method this study uses secondary data namely jci from companies listed on the indonesia stock exchange (idx) in 2020. composite stock price index data obtained from yahoo finance and other historical reports in idx can be accessed on the www.idx.co.id. in this study, we used event study to analyze the movement that occurred in jci from day to day with an event period (saputra, et.al., 2019) of 11 days. the timing of this study is the determination of the status of the covid-19 pandemic, namely t=0. the event window period is divided into two consisting of the first t=5 (5 days before the announcement of the covid-19 pandemic) and the second t=5 (five days after the announcement of the covid-19 pandemic). determination of the period of event window is based on previous studies and to avoid confounding effect or mixed information. in addition, because the idx working day lasts for 5 days more details will be presented in figure 2 of the stock price index study event before and after the announcement of the covid 19 pandemic. figure 2 study event before and after the announcement of the covid 19 pandemic. the population used in this study is jci data on the 5 days before the announcement and 5 days after the announcement (www.idx.co.id) the selection of samples using saturated samples is using all data on the population the data analysis technique used to test the hypothesis in this study is statistical analysis of paired sample t-test. this test tool is part of a comparative hypothesis test or comparison test. this test aims to find out if there is an average difference of two samples (two groups) that are paired or related in this case is the index harga saham gabungan data of companies registered in the idx before and after the announcement of the covid 19 pandemic was announced on march 12, 2020. guidelines for decision making in this paired sample t-test, according to santoso (2014: 265) is if the value of sig. (2-tailed) < 0.05, then the hypothesis is accepted, if the value of sig. (2-tailed) > 0.05, then the hypothesis is rejected stock price data before the announcement of the covid-19 pandemic stock price data after covid-19 pandemic announcement the incident on march 12, 2020 announcement of the covid-19 pandemic 5 days 5 days international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 14 results and discussion based on the output table in table 1 of the data normality test known value of df (derajad freedom) for the group before the announcement is 5 and after the announcement is 5 according to santoso (2014: 191) the number of df results is less than 50 then the decision making using shapiro wilk technique to detect normality of data in the study is already said to be appropriate. then from the output is known sig value. for the group prior to the announcement of 0.200 and the sig and sig value of the group after the announcement of 0.976. because the significant value above 0.05, it can be concluded that the data in this study has been distributed normally. so that the requirements to conduct a paired sample t-test have been met. table 1 data normality test group kolmogorov-smirnova shapiro-wilk df sig. df sig. composite stock price index before the announcement 5 0,200 5 0,200 after the announcement 5 0,200 5 0,976 sumber : smart pls, 2020 in this study hypothesized will be tested several stages, namely the first difference in the composite stock price index data of companies listed on the idx before and after the announcement of the covid 19 pandemic will be tested whether the announcement of the covid 19 virus pandemic affects the difference in the composite share price index before the announcement with after the announcement of the covid 19 virus pandemic (michail & melas, 2020). in the output presented in table 2 paired samples statistics is shown a summary of descriptive statistical results from the two samples studied namely composite share price index before and after the announcement of the covid 19 pandemic. because the value of the composite share price index at the time before 5329 < after 4498, then it can be concluded that descriptive way there is a difference in the average composite share price index before and after the announcement of the covid 19 pandemic (lopatta, et.al., 2020). to see if the difference is significant true real or not, it will be seen the value of the test results paired samples correlations (rahman, et.al., 2020). based on the output result of table 3 shows the results of correlation test or relationship between the two data or variable relationship of composite share price index before and after. because the value of sig 0.036 < 0.05, it can be concluded that there is a relationship between the composite share price index before and after the announcement of the covid 19 pandemic. table 2. output paired samples statistics mean n std. deviation std. error mean pair 1 before 5.329,6820 5 225,57183 100,87879 after 4.498,2140 5 311,72311 139,40681 table 3. paired samples correlations n correlation sig. pair 1 before & after 5 0,903 0,036 based on spss output 25 in attachment, known sig value. (2-tailed) is 0.000 <0.005, then the hypothesis is accepted. so it can be concluded that there is an average difference between the composite share price index before the announcement and after the announcement of covid 19 as a pandemic which means the announcement of the covid 19 virus pandemic affects the difference in the composite share price index before the announcement with after the announcement of the covid 19 virus pandemic (haroon & risvi, 2020). the composite share price index looks set to decline when the announcement of covid 19 was announced on march 12, 2020 as a pandemic by the world organisation for animal health who. after the announcement, many countries conducted lockdown systems and some social restrictions to break the chain of transmission of the covid 19 virus (zaremba, et.al., 2020). this caused many companies to have to close while some even closed and went bankrupt (saputra, et.al., 2019). according to the report, investors reacted, as seen in the composite share price index, which was declared a pandemic by the world organisation for animal health (who) conclusions based on the results that have been submitted, the conclusion of this study is there are differences in the composite stock price index data before and after the announcement of the covid 19 pandemic on march 12, 2020 and the announcement of the covid 19 virus pandemic affects the difference in the composite share price index before the announcement with the after-announcement of the covid 19 virus pandemic. the findings and conclusions of this research have limitations that can later become the material of improvement in the next research. based on the conclusions, this study can provide suggestions as follows international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 15 in this study has not tested how big the impact of the announcement of covid 19 as a pandemic on the composite stock price index (composite stock price index). in the next researchers can develop this research again by conducting tests to find out how big the impact of the announcement of covid 19 as a pandemic on the composite stock price index, advice for companies, governments and information media in order to inform about covid 19 is done carefully, because this announcement will be responded by the market where in this study looks covid announcement causes a significant difference to changes in the composite stock price index reference atmadja, a. t., & saputra, k. a. k. (2018). the influence of role conflict, complexity of assignment, role obscurity and locus of control on internal auditor performance. academy of accounting and financial studies journal, 22(5), 1-5. baker, s. r., bloom, n., davis, s. j., kost, k., sammon, m., & viratyosin, t. (2020). the unprecedented stock market reaction to covid-19. the review of asset pricing studies, 10(4), 742-758. fahmi, i. (2012). pengantar pasar modal. bandung: alfabeta. fitriyana, e. (2017). pengaruh return on asset, earning per share, return on equity, dan net profit margin terhadap harga saham (studi kasus pada perusahaan manufaktur sub sektor aneka industri yang terdaftar di bei pada tahun 2011 sampai 2015). undergraduate thesis, muhammadiyah university of semarang. gherghina, ș. c., armeanu, d. ș., & joldeș, c. c. 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(2020). financial markets under the global pandemic of covid-19. finance research letters, 101528. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 103 relationship between economic growth, income inequality and poverty by provinces in indonesia: panel data regression approach volume: 3 number: 1 page: 103-108 suparman suparman faculty of economics and business, university of tadulako, indonesia corresponding author: suparman suparman e-mail: suparman@untad.ac.id article history: received: 2022-01-23 revised: 2022-02-15 accepted: 2022-03-10 abstract: researchers found that the decrease in income inequality affects poverty reduction through redistribution policies. this redistribution policy has also accelerated poverty reduction. in addition, the researcher found that the element of growth led to the achievement of poverty reduction in the long term. researchers show that economic growth has the power to determine poverty reduction. the type of data in this study uses secondary data sourced from the central statistics agency (bps), namely gross regional domestic product (grdp) at constant prices (adhk) 2010, number of poor populations, and gini ratio by provinces in indonesia during the period 2015-2020. the analytical method used is panel data regression using three forms, namely: cem (common effect model), fem (fixed-effect model), and rem (random effect model). based on the empirical findings using panel data regression, it can be concluded that the variables of economic growth (logpdrb) and income inequality (gin) are consistent with various panel regression models as well as the common effect model (cem), fixed effect model (fem) and random effect. in addition, the model (rem) positively affects the number of poor people. it means that if the two variables increase, there will also be an increase or increase in the number of poor people according to the provinces in indonesia. keywords: economic growth, income inequality, panel data approach, gross regional domestic product. cite this as: suparman, s., (2022). “relationship between economic growth, income inequality and poverty by provinces in indonesia: panel data regression approach.” international journal of environmental, sustainability, and social sciences, 3 (1), 103-108. introduction empirical studies in the field of economics that examine the relationship between the occurrence of economic growth and poverty reduction are found in the literature of dollar and kraay (2002), and bourguignon (2004). according to zhuang and ali (2012), ali (2007), ali and son (2007) argue that inclusive growth focuses on creating economic opportunities and ensuring equal access opportunities, which will play an important role, in the relationship between economic growth and poverty reduction. at least three main policy pillars must support inclusive economic growth. first, every born policy must be able to create job opportunities and productive economic opportunities. second, policies must also ensure equal access to economic opportunities. third, a development policy must be able to prevent poor people from falling into situations of chronic poverty and mitigate the effects of shocks caused by the crisis. above all, we must realize that development, whatever its form, is always in the context of the distribution and allocation of power over the results. therefore, the state must continue to be reminded that development is not just a vehicle for power transactions by elites and owners of capital. the state must play a role in protecting, supervising, and preventing the occurrence of economic behavior that is detrimental to some groups of people. therefore, economic growth is considered the most influential instrument for reducing poverty. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 104 the indonesian economy is currently facing major challenges. this challenge is related to efforts to change the pattern of economic growth, which is heavily dependent on abundant natural resources and cheap labor wages, into a pattern of economic growth that is more inclusive (inclusive growth) and environmentally friendly and sustainable (green growth). inclusive growth is defined as growth that generates economic opportunities and ensures equitable access for all members of society to the economic opportunities created. in the context of poverty alleviation, economic growth is very important and necessary in providing a quantitative and positive initial impetus. (vanegas, 2014; kare and družeta, 2016). where, currently poverty is one of the biggest and most fundamental challenges throughout the world (dauda, 2016). thus, the fight against poverty is the main goal of 21st-century modern economic development (millennium development goals), which all countries have declared in various parts of the world. the views mentioned above are reinforced by the findings of dollar and kraay (2002), stating that economic growth can reduce poverty. on the other hand, many economists (bourguignon, 2004; milanovic and yitzhaki, 2002) believe that economic growth can reduce poverty, but meeting the conditions of institutional and political factors, always plays an important role in reducing poverty. indonesia's economic development in accordance with the mandate in the preamble to the 1945 constitution is to create a just and prosperous society. this is achieved through economic development policies with the main target of reducing poverty, income inequality, and the unemployment rate. development is also directed at creating employment opportunities for residents in various regions in a sustainable manner. economic growth is not the only main goal of development efforts, but it reaches out to socio-economic development, equitable development, and eliminates inequality. poverty and inequality are at the core of general economic development problems (arsyad, 2010). poverty alleviation and income inequality are currently the main problems in development in many countries. inequality between regions is a common aspect including poor countries, developing countries, and even developed countries. inequality between regions is caused because each region has differences in resources, labor, and technology (berg & ostry, 2017; chen & groenewold, 2019). in the context of poverty in indonesia, was based on data, the percentage of poor people in september 2020 was 10.19 percent, an increase of 0.41 percentage points from march 2020 and an increase of 0.97 percentage points to september 2019. as a result, the number of poor people in september 2020 was 27 .55 million, an increase of 1.13 million in march 2020 and an increase of 2.76 million in september 2019. conditions in indonesia are also the proportion of poor people living in urban and rural areas. the percentage of the urban poor in march 2020 was 7.38 percent, rising to 7.88 percent in september 2020. meanwhile, the percentage of the rural poor in march 2020 was 12.82 percent, rising to 13.20 percent in september 2020. therefore, this condition experienced an increase. where, the number of poor people in september 2020 in urban areas rose by 876.5 thousand people, from 11.16 million people in march 2020 to 12.04 million people in september 2020. this condition is also almost the same in rural areas, where the rural poor population increased by 249.1 thousand people, from 15.26 million people in march 2020, which increased to 15.51 million people in september 2020. referring to data from the central statistics agency (bps) in 2021, where the poverty line in september 2020 was recorded at rp. 458,947/capita/month with the composition of the food poverty line of rp. non-food poverty is rp. 119,943, (26.13 percent). in addition, based on data in september 2020, poor households in indonesia have 4.83 household members. thus, the average size of the poverty line per poor household is idr 2,216,714,-/poor household/month. in september 2020, the level of inequality in the expenditure of the indonesian population as measured by the gini ratio was 0.385. this figure increased by 0.004 points when compared to the gini ratio in march 2020, which was 0.381 and an increase of 0.005 points compared to the gini ratio in september 2019, which was 0.380. the urban gini ratio in september 2020 was recorded at international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 105 0.399, up from the march 2020 gini ratio of 0.393 and the september 2019 gini ratio of 0.391. the rural gini ratio in september 2020 was recorded at 0.319, up from the march 2020 gini ratio of 0.317 and the september 2019 gini ratio of 0.315. based on the world bank's measure of inequality, the distribution of spending in the bottom 40 percent is 17.93 percent. it means that population spending in september 2020 is in the category of low inequality. if broken down by region, the figure was recorded at 17.08 percent in urban areas, which means that it belongs to the category of low inequality. meanwhile, for rural areas, the figure was recorded at 20.89 percent, which means that it belongs to the category of low inequality. meanwhile, the indonesian economy in 2020 experienced a growth contraction of 2.07 percent (c-to-c) compared to 2019. the deepest growth contraction occurred in the transportation and warehousing business field of 15.04 percent from the production side. meanwhile, in terms of expenditure, almost all components contracted, the export component of goods and services became the component with the deepest contraction of 7.70 percent. meanwhile, imports of goods and services, which are a reducing factor, contracted by 14.71 percent. as a result, the indonesian economy in the fourth quarter of 2020 compared to the fourth quarter of 2019 experienced a growth contraction of 2.19 percent (yon-y). the transportation and warehousing business field experienced the deepest growth contraction of 13.42 percent from the production side. on the other hand, the export component of goods and services experienced the deepest growth contraction of 7.21 percent from the expenditure side. meanwhile, imports of goods and services, which are a reducing factor, contracted by 13.52 percent. as a result, the indonesian economy in the fourth quarter of 2020 experienced a growth contraction of 0.42 percent (q-to-q) compared to the previous quarter. in terms of production, the deepest growth contraction occurred in the agriculture, forestry and fisheries business fields of 20.15 percent. the highest growth was achieved from the expenditure side by the government consumption expenditure component (pk-p), which grew by 27.15 percent. the spatial structure of indonesia's economy in 2020 is dominated by the group of provinces in java at 58.75 percent, with economic performance experiencing a growth contraction of 2.51 percent. based on these conditions, a test was conducted by including the economic growth variable on reducing income inequality in influencing poverty reduction in indonesia in 2010-2020. methods the type of data in this study uses secondary data sourced from the central statistics agency (bps), namely gross regional domestic product (grdp) at constant prices (adhk) 2010, number of poor populations, and gini ratio by provinces in indonesia during the period 2015-2020. the analytical method used is panel data regression using three forms, namely: cem (common effect model), fem (fixed-effect model), and rem (random effect model) which can be written as follows. table 1. panel regression model model refresh panel 1. model i 𝐿𝑂𝐺𝑃𝑂𝑉𝑖𝑡 = 𝛼𝑖 + β1 𝐿𝑂𝐺𝑃𝐷𝑅𝐵𝑖𝑡 + 𝜀𝑖𝑡 2. model ii 𝐺𝐼𝑁𝐼𝑖𝑡 = 𝛼𝑖 + β1 𝐿𝑂𝐺𝑃𝐷𝑅𝐵𝑖𝑡 + 𝜀𝑖𝑡 3. model iii 𝐿𝑂𝐺𝑃𝑂𝑉𝑖𝑡 = 𝛼𝑖 + β1 𝐿𝑂𝐺𝑃𝐷𝑅𝐵𝑖𝑡 + β2𝐺𝐼𝑁𝐼𝑖𝑡 + 𝜀𝑖𝑡 note: logpdrb is 2010 adhk grdp by province in indonesia as a proxy for economic growth in indonesia in 2015-2020 (billion rp); logpov is the number of poor people by the province in indonesia in 2015-2020 (percent); gini is the rate of income inequality by the province in indonesia in 2015-2020 (index). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 106 result and discussion panel regression model results model i referring to the results of the panel regression model in table 4.1 above, in the panel regression equation model a in the form of cem (common effect model), there is a variable economic growth (logpdrb) which has a positive and significant effect on the variable number of poor people (logpov). where the economic growth variable (logpdrb) is significant at 1%, therefore, if there is an increase in economic growth (logpdrb), there will also be an increase in the number of poor people (logprov) by provinces in indonesia. table 2. panel regression results model i variable independent dependent variable: number of poor population (logpov) common effect model fixed effect model random effect model logpdrb 0.621664*** -0.029323 -0.002546 r-squared 0.443095 0.997526 0.000046 adjusted r-square 0.440338 0.997029 -0.004904 f-statistic 160.7187 2004.338 0.009370 note: ***) significant at = 1%; **) significant at = 5%; *) significant at = 10% log (logarithm). results of model ii panel regression model referring to the results of the panel regression model in table 4.2 above, in the panel regression equation model b in the form of cem (common effect model), and fixed effect model (fem), there is a variable economic growth (logpdrb) which has a significant influence on income inequality variables ( gini). the variable of economic growth (logpdrb) is significant at 1%. therefore, testing is carried out with the chow test, hausman test, and lagrange multiplier to determine the best model. based on the results of the chow test and hausman test, it turns out that the best model is the fixed effect model (fem), then the variable economic growth (logpdrb) has a positive and significant effect on income inequality (gini) in the provinces in indonesia, where when there is an increase in economic growth, the there is also an increase in income inequality in the provinces in indonesia. table 3. results of model ii panel regression variable independent dependent variable: income inequality (gini) common effect model fixed effect model random effect model logpdrb 0.007079*** -0.018033*** -0.005290 r-squared 0.049745 0.909382 0.009611 adjusted r-square 0.045040 0.891151 0.004708 f-statistic 10.57443 49.88144 1.960256 note: ***) significant at = 1%; **) significant at = 5%; *) significant at = 10% log (logarithm). results of model iii panel regression model referring to the results of the panel model regression in table 4.3 above, in the panel regression equation model c in the form of cem (common effect model), fixed effect model (fem) and random effect model (rem), there are variables of economic growth (logpdrb) and inequality. income (gini) significantly affects the variable number of poor people (logpov). the growth variable (logpdrb) is significant at 1%, and the income inequality variable (gini) is significant at international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 107 by 1% and by 5%. therefore, to determine the best model, a chow test and hausman test were conducted to determine the best model. table 4. results of model iii panel regression variable independent dependent variable: number of poor population (logpov) common effect model fixed effect model random effect model logpdrb 0.571472*** -0.016096 0.014937 gini 7.090580*** 0.733484** 0.942785** r-squared 0.498270 0.997583 0.009611 adjusted rsquare 0.493278 0.997079 0.004708 f-statistic 99.80710 1980.742 1.960256 note: ***) significant at = 1%; **) significant at = 5%; *) significant at = 10% log (logarithm). based on the chow test and hausman test results, it turns out that the best model is the fixed effect model (fem). so, there is no need to continue testing the lagrange multiplier, so it can be concluded that the variables of economic growth (logpdrb) and income inequality (gini) have a positive and significant effect on poverty, whereas if economic growth and gini increase, there will be an increase in the number of poor people in the provinces. in indonesia. conclusion based on the empirical findings using panel data regression, it can be concluded that the variables of economic growth (logpdrb) and income inequality (gin) are consistent with various panel regression models as well as the common effect model (cem), fixed effect model (fem) and random effect. in addition, the model (rem) positively affects the number of poor people. it means that if the two variables increase, there will also be an increase or increase in the number of poor people according to the provinces in indonesia. this condition can be a strong indication that the economic growth that occurs in the provinces in indonesia is not of good quality, where the increase in economic growth cannot reduce the poor. it is reinforced where the effect of economic growth on income inequality is also positive and consistent. according to the provinces in indonesia, the increase in economic growth has not improved income inequality among the population. references ali, ifzal, 2007, inequality and the imperative for inclusive growth in asia, asian development bank. ali, ifzal, dan son, hyun, hwa 2007, measuring inclusive growth. asian development review vol. 24, no. 1, pp. 11–31. manila: adb. arsyad, l. (2010). ekonomi pembangunan, edisi ketiga. yogyakarta: stie ykpn. https://books.google.co.id/books/about/ekonomi_pembangunan.html?id=87rwhaaaca aj berg, a. g., & ostry, j. d. (2017). inequality and unsustainable growth: two sides of the same coin? imf economic review, 65(4), 792–815. https://doi.org/10.1057/s41308-017-0030-8 bourguignon, f. (2004), the effects of economic growth on social structures, in p. aghion dan s. durlauf (eds), the handbook of economic growth, elsevier, amsterdam. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 108 chen, a., & groenewold, n. (2019). macroeconomic shocks in china: do the distributional effects depend on the regional source? annals of regional science, 62(1), 69–97. https://doi.org/10.1007/s00168-018-0885-2 dauda, rasaki stephen (2016): poverty and economic growth in nigeria: issues and policies, journal of poverty, doi: 10.1080/10875549.2016.1141383 dollar, d. dan a. kraay (2002), growth is good for the poor, journal of economic growth, vol.7 no. 3 halaman 195-225. kakwani, n. (2001), on specifying poverty lines, paper presented at the asia and pacific forum on poverty: reforming policies and institutions for poverty reduction, asia development bank, manila, 5-9 february, milanovic, branko dan yitzhaki, hebrew. (2002), decomposing world income distribution: does the world have a middle class? : review of income and wealth series 48, number 2, june 2002 ravallion, m., dan chen, s, 2003, measuring pro-poor growth: economics letters, 78(1), 93-99 skare, marinko dan druzeta , romina prziklas (2016), poverty and economic growth: a review, technological and economic development of economy, 22:1, 156-175. son, h. (2007), interrelationship between growth, inequality, and poverty: the asian experience, asian development review, vol. 24 no. 2 hal. 37-63. son, h dan n. kakwani (2004), economic growth and poverty reduction: initial conditions matter, working paper no. 2, brasilia: united nations development program. vanageas, manuel, (2014), the triangle of poverty, economic growth, and inequality in central america: does tourism matter?", worldwide hospitality and tourism themes, vol. 6 iss 3 pp. 277 292 zhuang, juzhong, dan ali, ifzal (2012), overty, inequality, and inclusive growth in asia: measurement, policy issues, and country studies, published online by cambridge university press international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 35 the effect of taxation knowledge, tax sanctions and quality of service on compliance underground water tax volume 1 number 3 november 2020 page 35-38 l.g.p. sri eka jayanti., i.b. putra manuaba., i. k. puja wirya sanjaya faculty of economics and business, university of warmadewa, indonesia corresponding author: l.g.p. sri eka jayanti faculty of economics and business, university of warmadewa, indonesia e-mail: ekajayanti60@gmail.com article history: received: 2020-10-24 revised: 2020-10-18 accepted: 2020-11-25 abstract: one of the potential regional revenues is local taxes. based on the regional regulation of the city of denpasar no. 6 of 2010, that groundwater tax is an important source of regional income to finance the implementation of regional government and improve services to the community. one way to increase government revenue from the tax sector is to increase taxpayer compliance itself. therefore, it is important for the government to pay attention to the factors that affect taxpayer compliance. the purpose of this study was to determine whether the knowledge of taxation, tax sanctions, and service quality affects the compliance of groundwater taxpayers at the denpasar city regional revenue agency. respondents in this study were 89 people. the sampling technique in this study used simple random sampling. the data analysis technique used in this study is multiple linear regression analysis processed with the help of the spss software program. based on the results of the analysis, it was found that knowledge of taxation, moral tax sanctions, and service quality had a positive and significant effect on the compliance of groundwater taxpayers at the denpasar city regional revenue agency. keywords: service quality, taxpayer compliance. tax sanctions, tax knowledge. cite this as: jayanti, l.g.p.s.e., manuaba, i.b.p., sanjaya., i.k.p.w (2020). the effect of taxation knowledge, tax sanctions and quality of service on compliance underground water tax. international journal of environmental, sustainability, and social science, 1(3), 29-38. https://doi.org/10.38142/ijesss.v1i3.41. introduction all regions in indonesia are expected to increase the potential for regional income through local taxes. efforts to optimize the provision of funds from regional tax sources as well as from local retribution are carried out by improving the performance of collection as well as by simplifying, refining and adding types of taxes through law no. 28 of 2009. based on the regional regulation of the city of denpasar no. 6 of 2010, that the groundwater tax is an important source of regional revenue to fund the implementation of regional government and improve services to the community, so it needs to be regulated based on the principles of democracy (sara et al., 2019), equity and justice, community participation (rahayu et al., 2015), and accountability (jayawarsa et al., 2020) by taking into account regional potential (kawisana, et al., 2019). the payment of regional taxes for the city of denpasar is made at the denpasar city revenue agency which has the main task and function of coordinating the revenue target of regional original income (pad) (saputra, anggiriawan, et al., 2019) and balancing funds originating from tax and non-tax revenue sharing and to realize it together with related work units (saputra, pradnyanitasari, et al., 2019). with predetermined stages it can be used to finance predetermined activity plans (priliandani & saputra, 2019). one of the ways to increase government revenue from the sector is by increasing the taxpayers themselves (priliandani & saputra, 2019). the following data shows indications of taxpayer non-compliance. this can be seen from the large amount of arrears of groundwater taxpayers in denpasar city and is increasing from year to year. tabel 1. list of arrears for groundwater taxpayers at the regional revenue agency of denpasar city 20162018 (in rupiah) years amount of arrears for groundwater tax 2016 8.245.852.565,00 2017 8.463.016.659,00 2018 8.610.563.059,00 based on table 1, the number of arrears of groundwater taxpayers in denpasar city has increased. this shows that the compliance of groundwater taxpayers in fulfilling their tax obligations has not been fulfilled because arrears have increased from 2016 to 2018. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 36 priliandani & saputra (2019) said that, one of the most serious problems for economic policymakers is driving the level of taxpayer compliance. this is supported by iqbal & sholihin (2019) in his research that explains that tax compliance as an indicator of the role of society in fulfilling tax obligations is still low. according to gaughan & javalgi (2018) knowledge of taxation is information related to taxation that can be used by taxpayers as a basis for taking action, making decisions, and for taking certain strategies in connection with the implementation of their rights and obligations in the field of taxation (sawani et al., 2016). research by figueroa b. et al (2010) states that knowledge of taxation has a positive effect on taxpayer compliance, while berzins et al (2019) states that knowledge of taxation has no effect on taxpayer compliance. legitimacy theory legitimacy theory is a condition or status that exists when a company value system is in line with the value system of a larger social system of which the company is a part (perkins, 2011). if it is related to taxpayer compliance, legitimacy theory is closely related to compliance with paying taxes (o’dwyer, 2002). the link is that taxpayers must follow policies issued by the government for the larger social system (ng, 2018). groundwater tax based on regional regulation no. 6 of 2010 which regulates the underground water tax, where in the regional regulation contained the following understanding: underground water is water contained in the layers of soil or rocks below the surface of the groundwater tax which is hereinafter referred to as tax on the collection and utilization of groundwater underground water tax hereinafter referred to as tax is a tax on the collection and utilization of underground water the subject of tax is a person or entity that carries out the collection and / or utilization of underground water (priliandani & saputra, 2019). taxpayers are individuals or entities, including taxpayers, tax cutters, and tax collectors, who have tax rights and obligations in accordance with the provisions of local tax laws. basic taxation in the form of the value of acquisition and / or utilization of underground water. tax rate is set at 20% (twenty percent) (iqbal & sholihin, 2019; jensen, 2005; tang et al., 2017). in addition to tax sanctions, providing good service to taxpayers is also needed in growing taxpayer compliance. priliandani & saputra (2019) improving quality and service is expected to increase satisfaction to taxpayers as customers so as to increase compliance in the taxation field. research conducted by yu (2009) state that service quality has a positive effect on taxpayer compliance. however, oktaviani et al (2018) states that service quality does not affect taxpayer compliance. with different research results, researchers are currently using this variable to be examined again on groundwater taxpayer compliance. method this research was conducted at the denpasar regional revenue agency located at jl. letda tantular no. 12, dangin puri kelod, east denpasar, where the object is the corporate taxpayer in the collection or utilization of underground water. this study uses simple random sampling in determining the research sample. data were collected using a questionnaire with survey techniques. data were analyzed using multiple linear regression (tungga, et al., 2014) results and discussion validity test results showed that all research instruments used to measure tax knowledge variables, tax sanctions, service quality, and taxpayer compliance had a correlation coefficient value with a total score of all statement items greater than 0.30 with a significance of less than 0.05. this indicates that the details of the statement in the research instrument are valid and worthy of use as research instruments. table 1. multiple linear regression analysis model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 0,413 0,965 0,427 0,670 tax knowledge 0,176 0,082 0,138 2,154 0,034 tax sanctions 0,248 0,104 0,203 2,391 0,019 service quality 0,083 0,038 0,218 2,169 0,033 based on the results of this analysis, the equation for the multiple linear lines is: y = 0.138 x1 + 0.203x2 + 0.218 x3 the things that can be interpreted from the table are as follows: the significance value of the tax knowledge variable is 0.034 smaller than the real level α = 0.05, indicating that the tax knowledge variable has a significant effect on taxpayer compliance. the significance value of the tax sanction variable is 0.019 smaller than the real level α = 0.05. this shows that tax sanctions have a significant effect on taxpayer compliance. the significance value of the service quality variable is 0.033 smaller than the real level α = 0.05. this shows that service quality has a significant effect on taxpayer compliance. table 2. determination test (r2) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 37 model summary model r r square adjusted r square std. error of the estimate 1 .925a .856 .850 1.05881 sumber : data diolah based on the test results of the coefficient of determination (r2), the r square value is 0.850 or 85%, meaning that the ability of the independent variables to explain variable variations is 85%. table 3. goodness of fit test (uji f) anovab model sum of squares df mean square f sig. 1 regression 561.874 4 140.468 125.297 .000a residual 94.171 84 1.121 total 656.045 88 based on the results of the f test, it can be seen that the significance value of the f test is 0.000, which means it is less than 0.05, indicating that the regression model is feasible to use. conclusions based on the results of data analysis and discussion, the following conclusions can be drawn the results show that taxation knowledge has a positive and significant effect on groundwater taxpayer compliance at the denpasar city regional revenue agency. this proves that the higher the taxpayer's knowledge of taxation, the taxpayers can better determine their behavior and in accordance with taxation provisions. the results show that tax sanctions have a positive and significant effect on the compliance of groundwater taxpayers at the denpasar city regional revenue agency. this proves that taxpayers will comply with tax regulations properly if they view that sanctions will cause more harm to them. the results show that service quality has a positive and significant effect on the compliance of groundwater taxpayers 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(2009). factors influencing the use of mobile banking : the case of sms-based mobile banking. auckland university of technology, 162. environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 41 lead content in soil samples in four different sites of kabwe, central province of zambia volume 1 nomor 1 march 2020 page 41-46 1ellah zingani, 2gabriel ndhlovu, 3brian chanda chiluba 1the university of zambia, school of health science, pharmaceutical research and development unit department of pharmacy, p.o. box 50110 2the university of zambia, school of health science, department of pharmacy, p.o. box 50110 3the university of zambia, school of health sciences, research and biostatistics unit, p.o. box 50110 corresponding author: brian chanda chiluba the university of zambia, school of health sciences, research and biostatistics unit, p.o. box 50110 e-mail: ellahzinganii@gmail.com article history: received: 2020-02-28 revised: 2020-03-09 accepted: 2020-03-28 abstract: pollution has increased soil lead levels to several thousand parts per million; the primary cause of soil lead contamination in kabwe district is the weathering from the former zinc-lead mine. soil lead is a health risk when directly ingested or inhaled as and it is of particular concern for children less than 6 years because of its implication on their growth. hence this study set out to assess the lead soil content in four different sites of kabwe district, central province of zambia. literature was reviewed from studies that covered soil lead contamination. a quantitative analytical study was carried out, and it involved geographical mapping of four different sites the north, south, east, and west of kabwe district which were conveniently selected to collect soil samples which were taken to the university of zambia school of mines, geology engineering laboratory to determine the levels of soil lead content using a technique called geo-chemical analysis. the results suggest that the chowa area is highly polluted with lead metal according to the globally recommended who guidelines and zambia environmental management agency, which all states that residential areas should not exceed 400kg/mg or parts per million. keywords: soil leas; kabwe, lead exposure, lead health risk cite this as zingani, e., ndhlovu, g., chiluba, b.c (2020). lead content in soil samples in four different sites of kabwe, central province of zambia. international journal of environmental, sustainability, and social science, 1(1), 41-46. https://doi.org/10.38142/ijesss.v1i1.41 introduction lead poisoning is one of the oldest occupational and environmental health hazards in the world. despite its recognized hazards, lead continues to have widespread commercial applications, including the production of storage batteries, metal alloys, solder, glass, plastics, and ceramics. environmental lead exposure, by virtue of the anthropogenic distribution of lead to air, water, and food, has declined considerably in the past three decades as a result of diminished use of lead in gasoline and other applications. lead serves no useful purpose in the human body (katzung, 2006). lead occurs naturally in the earth’s crust, but much of its presence in the environment stems from its historical use in paint and gasoline and ongoing or historic mining and commercial operations (wallace, 2008). lead is a very soft, dense, and ductile metal. it is very stable and resistant to corrosion, although acidic water may leach out of lead pipes, fittings, and solder. it does not conduct electricity and is an effective shield against radiation (katzung, 2006). because of these properties, it is relatively easy to mine and work with lead. it has been used for many purposes for thousands of years. ancient romans used lead for plumbing, among other uses. in modern times, lead was added to paint and gasoline to improve their performance but was eliminated in the 1970s due to health concerns (flegal, 1998). lead exists in two forms, which are the inorganic (found in old paint, soils, and leaded gasoline exhaust which contributed to ambient inorganic lead contamination) and the organic form (found in unburned leaded gasoline and industrial due to occupational context). organic lead can be more toxic than inorganic lead because the body more readily absorbs it. any potential exposures to organic lead should be taken very seriously (katzung, 2006 & wallace, 2008). accumulation of lead is the result of anthropogenic use, which has concentrated lead throughout the environment. because lead is spread so widely throughout the environment, it can be found in everyone's body today. the levels found today in most people are orders of magnitude higher than that of ancient times environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 42 (flegal, 1998). toxicity is the degree to which a substance (a toxin or poison) can harm humans or animals. acute toxicity involves harmful effects in an organism through a single or short-term exposure. sub-chronic toxicity is the ability of a toxic substance to cause effects for more than one year but less than the lifetime of the exposed organism. chronic toxicity causes harmful effects over an extended period, usually upon repeated or continuous exposure, sometimes lasting for the entire life of the exposed organism (fauci, 2008). on average, children's blood lead levels (200g/dl and above and averaging 50 and 100g/dl) in kabwe are 5 to 10 times the permissible environmental protection agency (epa) maximum and in many cases are close to those regarded as potentially fatal. the primary source of lead toxicity in kabwe district is as a result of contamination from decades of unsafe lead and cadmium mining and smelting (needleman, 1990). lead blood concentrations in kabwe have been found at levels 60% higher than the amount considered fatal, a result of contamination from decades of unsafe lead and cadmium mining and smelting. virtually all of this activity was unregulated through the 20th century, allowing 100 years’ worth of toxic metal to leach into the soil. children who play in the soil and young men who scavenge the mines for scraps of metal are most susceptible to lead produced by the mine and smelter (needleman, 1990). health effects of lead exposure. the effects of lead in children have demonstrated a relationship between exposure to lead and a variety of adverse health effects. these effects include impaired mental and physical development, decreased haem biosynthesis, elevated hearing threshold, and decreased serum levels of vitamin d. the neurotoxicity of lead is of particular concern because evidence from prospective longitudinal studies has shown that neurobehavioral effects, such as impaired academic performance and deficits in motor skills, may persist even after blood lead (pbb) levels have returned to normal6. although no threshold level for these effects has been established, the available evidence suggests that lead toxicity may occur at pb levels of 10-15 mcg/dl or possibly less (atsdr, 1990). children are more sensitive than adults are too elevated blood lead levels (blls). children's developing brains and nervous systems (and other organ systems) are susceptible to lead. childhood lead exposure has been associated with: higher absenteeism in high school, lower class rank, more inadequate vocabulary, and grammatical reasoning scores, longer reaction time, poorer hand-eye coordination (aap, 1993; mathee, naicker, & barnes, 2009). the incomplete development of the blood-brain barrier in fetuses and very young children (up to 36 months of age) increases the risk of lead entry into the developing nervous system, which can result in prolonged or permanent neurobehavioral disorders. children's renal, endocrine, and hematological systems may also be adversely affected by lead exposure. there is no known threshold exposure level (as indicated by blls) for many of these effects. no blood lead threshold for adverse health effects has been identified in children (budd, 1998). adults can also be exposed to specific hobbies and activities where lead is used. some of the more common examples include artistic painting, car repair, electronics’’ soldering, glass or metal soldering, during which workers may inhale lead dust and lead oxide fumes, as well as eat, drink, and smoke in or near contaminated areas, thereby increasing their probability of lead ingestion. other than the developmental effects unique to young children, health effects experienced by adults from adult exposures are similar to those experienced by children, although the thresholds are generally higher (aap, 1993). lead is one of the significant heavy metal toxicity affecting the environment and human beings residing near the former lead-zinc mine in kabwe district central province of zambia. the neurotoxicity of lead is of particular concern because evidence from prospective longitudinal studies have shown that neurobehavioral effects such as impaired academic performance and deficits in motor skills, may persist even after blood lead levels have returned to normal (von et al., 2003). although no threshold level for these effects has been established, the available evidence suggests that lead toxicity may occur at levels of 10-15 mcg/dl or possibly less (gulson et al., 1994). disposal sites account for most of the soil contamination in kabwe. the disposal drainage line for the mine refuses used to be the primary source of lead contamination for the surrounding community. however, the current source of soil lead contamination is from dust dispersal from the lead trailing piles, which have not been appropriately managed (gulson et al., 1994). for this reason, there was a need to conduct scientific research to assess the distribution patterns of lead soil content in kabwe district. method the first component of the data collection process reviewed existing literature on lead soil contamination done in zambia. the desktop research helped the study to map out key identifiable variables for understanding soil contamination as a result of lead. it also enriched the study in terms of providing policyrelevant information and help shape the design of primary data collection by producing relevant variables and research questions needed in the determination of lead contaminations in kabwe. data for desktop research was obtained from both published and unpublished sources. secondly, after understanding the contexts, a quantitative analytical study was done. sources of materials. geographical mapping of four sites was conveniently selected were soil samples were collected and taken to the university of zambia school of engineering, geology engineering laboratory was the levels of soil lead contents were determined using a method called atomic absorption spectrometry. the study analysis unit involved the north, south, east, and west sites of kabwe district using the distance of 20 kilometers away from the main town center distance geographical mapping. the data collection process environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 43 was conducted within one month (march 2016). this study also reviewed the literature for studies done in kabwe since 2014. the studies that were reviewed were those that covered soil contents for kabwe. the review was done in order to strengthen the data collections of the study. soil sample digestion. analyzed lead in soil sample using atomic absorption spectrometry (aas). procedure  weighed about 1gram of sample using a weighing boat in triplicates  transferred quantitatively into 250ml beakers  added 30ml acid mixture (aqua regia: 3:1 hcl: hno3) to 250mls beaker  heated on a hot plate for about 15 to 20 minutes, evaporated to dryness.  filtered into 100mls volumetric flasks and made up to volume.  prepared working standards, being mindful of the matrix.  calibrated the ass instrument with my working standard solutions of suitable concentrations and read the unknowns.  calculated % content using  % element =(readout from the ass)*(volume used)*dilution factor o (weight of sample) * 10000  the 10000 comes about from unit conversions  %element =(mg/kg*l*df) result and discussion this section presents the results of four different sites of soil samples of lead content levels. the data was analyzed and is presented in forms of pie charts, tables, and graphs using microsoft office excel 2013. table 1: results of lead content levels from different sites in kabwe district in mg/kg. area makululu chowa mulungushi mukobeko sample 1 349.12 113,801.12 48.82 36.94 sample 2 546.39 66789.79 24.55 42.99 sample 3 950.98 89661.64 41.80 27.43 note: 1mg/kg is equivalent to 1 ppm in figure 1. the mean lead content levels from different sites in the kabwe district are shown. chowa had a higher mean lead content (90084.2 mg/kg lead soil content), this is followed by makululu (615.5 mg/kg lead soil content), and the least lead content was in mukobeko (35.79 mg/kg lead soil content). figure 1: mean lead content levels from different sites in kabwe district. in figure 2. the percentage lead soil content for different sites in kabwe: makululu 0.06%, chowa 9.01%, mulungushi 0.0038 %and mukobeko 0.0036%. environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 44 figure 2: showing percentage of lead content levels from different sites in kabwe district spectral characteristics of the site fig. 3 shows photos of some soil samples with their reflectance data from a study by uchida (2017). the soil from site 005 was brighter in color, and its spectral data shows a marked difference compared with other soils. moreover, soil samples from site 014 showed a different pattern. based on personal communications, local people valued this soil as a relatively more fertile soil (called "black soil"), and the identification of this soil, when compared with other soils, seemed promising based on preliminary data from the current study. the data below 400 nm or above 900 nm showed large variabilities, but the data between these values (i.e., 400–900 nm) could be used to differentiate the soils. the influence of soil moisture was ignored since the soils were very dry, but future analyses should also focus on the effects of soil moisture. figure 3. photos of some of the sampled soils in kabwe (top) and their reflectance (bottom) environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 45 the existing data establishes the severity of pb exposure in kabwe. environmental data also support the observation that in certain housing areas of kabwe, the recommended tolerable soil pb level of 400 mg/kg is exceeded. the soil levels measured by pure earth 2014 are, in general, higher compared to those reported by ksds in 2006. we suspect this results from enhanced granularity now available with a portable xrf (rather than an actual increase in concentrations). the geochemical soil analysis results of the 4 selected study sites showed that the chowa area was 90,084.20mg/kg, makululu 615.50mg/kg, mulungushi 38.39mg/kg, and mukobeko at 35.79mg/kg. chowa and makululu soil lead content were above the prescribed residential area soil lead content by local authority zambia environmental management agency (zema), the u.s. environmental protection agency, and world health organisation(who) which stand at 400mg/kg or 400 parts per million (ppm). in the case of chowa, it also exceeded the non-residential prescribed of 1200mg/kg or ppm making it of great concern seeing that people inhabit this area: despite the introduced law in zambia prohibiting residing in areas with high lead content due to proximity to the old lead mine (gulson et al., 1994). the distance from the source of contamination concerning the concentration and/ or distribution of the heavy metal in the soil and the increased effects concerning toxicity can be compared to a study done in china, looking at the distribution of heavy metal pollution (radziemska & fronczyk, 2015). this is also consistent with a similar study conducted in order to determine (i) the spatial extent of soil pb as a function of distance from the kabwe pb and zn mine (ii) the strength and direction of any relationship between lead concentration and soil texture and soil ph. a total of 37 topsoils (0-20cm) samples were collected by stratified random sampling from strata created at 7.5km, 9.5km, and 12.5km southeast of the mine. soil lead was determined by using the aqua regia method, ph by the electrometric method, and soil texture by the hydrometer method. the measured lead concentration was found not to conform to the normal distribution for undisturbed environments. the results also showed that lead concentration decreased with an increase in distance in the southeastern direction (hipkins, 1998; lanphear, succop, roda, henningsen, 2003) mulungushi and mukobeko have low soil lead content but may not be safe from pollution due to the movement of humans and machinery from areas of high lead soil pollution to these areas. even vehicles are potential carriers of contaminated soil particles from areas of high pollution to areas of low pollution, as found by a study done in poland. therefore, there is a need to find ways of keeping pollution at a low in these areas (chiluba, 2019 & nagao et al., 2019; haefliger, 2009). in conclusion, the chowa area poses a health risk due to lead toxicity/poisoning, especially in children and childbearing mothers, who the effect is high and the rest of the human population in this area. conclusion the findings of this study indicate that in all the four different areas of kabwe district sampled for assessment of lead soil content levels. chowa area soil lead level of 90,084.20 mg/kg and makululu of 615.50mg/kg exceeded the who limit for residential areas pegged at 400mg/kg. moreover, chowa further exceeded the prescribed non-residential lead soil content by who of 1200mg/kg. the soil samples assessed were not adequate to represent the whole lead soil content levels in the kabwe district. further studies on the assessment of lead soil content need to be conducted on a larger scale to cover all areas in kabwe. samples at a much lower level into the ground should be tested as well than surface soil samples used in the study. plants that reduce lead soil content should be promoted to be grown in kabwe, such as amaranthus dubius mart. reference agency for toxic substances and disease registry (atsdr)(1988). the nature and extent of lead poisoning in children in the united states.a report to congress. agency for toxic substances and disease registry (atsdr)(1992). toxicological profile for lead;1992. atsdr/tp:88/17. agency for toxic substances and disease registry (atsdr) (1990). case studies in environmental medicine. lead toxicity. american academy of pediatrics (aap)(1993). committee on environmental hazards and committee on accident and poison prevention of the american academy of pediatrics. statement on childhood lead poisoning. pediatrics; 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(2019). the finnish sustainable development of water and sanitation; a case study insights for the lusaka water and sanitation system of zambia. international journal of advanced research and publications (3)4: 74-79 dooyema ca, neri a, lo yc, durant j, dargan pi, swarthout t, biya o(2010).the outbreak of fatal childhood lead poisoning related to artisanal gold mining in northwestern nigeria. fauci as (2008). harrison's principles of internal medicine.17th edition. united states mc graw-hill professional. flegal ar(1995). smith dr. lead in the biosphere. recent trends;1995 http://www.ncbi.nlm.nih.gov/pubmed/?term=dooyema%20ca%5bauthor%5d&cauthor=true&cauthor_uid=22186192 http://www.ncbi.nlm.nih.gov/pubmed/?term=neri%20a%5bauthor%5d&cauthor=true&cauthor_uid=22186192 http://www.ncbi.nlm.nih.gov/pubmed/?term=lo%20yc%5bauthor%5d&cauthor=true&cauthor_uid=22186192 http://www.ncbi.nlm.nih.gov/pubmed/?term=durant%20j%5bauthor%5d&cauthor=true&cauthor_uid=22186192 http://www.ncbi.nlm.nih.gov/pubmed/?term=dargan%20pi%5bauthor%5d&cauthor=true&cauthor_uid=22186192 http://www.ncbi.nlm.nih.gov/pubmed/?term=swarthout%20t%5bauthor%5d&cauthor=true&cauthor_uid=22186192 http://www.ncbi.nlm.nih.gov/pubmed/?term=biya%20o%5bauthor%5d&cauthor=true&cauthor_uid=22186192 environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 46 gulson bl, mizon kj, law aj, korsch mj, davis jj, howarth d.(1994). source and pathways of lead in humans from the broken hill mining community: alternative use of exploration methods. econ geol1994; 89: 889-908. haefliger p, mathieu n, lociciro m, ndiaye s, coly c, diouf ma.(2009). mass lead intoxication from informal used lead-acid battery recycling in dakar, senegal.environmental health perspectives:117(10). hipkins kl, materna bl, kosnett mj, rogge jw, cone je.(1998) medical surveillance of the lead exposed worker. aaohn journal 46(7): 330-339, 1998. katzung bg. 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(2003). the effect of soil abatement on blood lead levels in children living near a former smelting and milling operation: public health rep;2003. 118: 83-91. wallace ah (2001). principles and methods of toxicology. 4th edition. 40 cfr part 745 (2012). lead; identification of dangerous levels of lead; final rule. washington: u.s. environmental protection agency; 2001. available from: http://www.epa.gov/epatox/2001/january/day-05/t84.[accessed 17 september 2012]. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 189 analysis of profitability on sustainability report disclosure based on gri index volume: 3 number: 1 page: 189 195 1anindyo pramudito, 2muhammad muwidha, 3anna isrowiyah 1,2,3department of accounting, state polytechnic of malang, indonesia corresponding author: anindyo pramudito email: apramudito1@gmail.com article history: received: 2022-01-10 revised: 2022-02-15 accepted: 2022-03-20 abstract: this study aims to examine the effect of the sustainability report disclosure on economic, environmental, and social aspects of the financial performance of return on assets (roa). the global reporting initiative (gri) g4 standard is used as a guideline for disclosing the sustainability report. the population of this research is natural exploration companies (mining and plantation companies) which are listed on the indonesia stock exchange from 2018-to 2019. a total of 15 companies from mining companies and plantation companies, become the research sample using the purposive sampling technique. it is a descriptive quantitative research using the linear regression method as the data analysis. significant results were obtained for each variable, namely the economic aspect of 41.5%, the social aspect of 39.5%, and the environmental aspect of 27.5%. at the same time, the r-square result was 58.4%. referring to the analysis, it can be concluded that all aspects affect profitability, and the economic aspect is more influential than other aspects. therefore, it is suggested that the company consider sustainability issues in improving its financial performance and, as information for users of the sustainability report, one of the investors' considerations in investing their capital. keywords: sustainability report disclosure, economic aspects, environmental aspects, social aspects, return on assets cite this as: pramudito, a., muwidha, m., isrowiyah, a. (2022). “analysis of profitability on sustainability report disclosure based on gri index.” international journal of environmental, sustainability, and social sciences, 3 (1), 189 195 introduction when carrying out its business activities, the company has a basic goal: to seek profit to fulfill the wishes of investors as the party who owns the funds. however, on the other hand, the company also has a position and role that affects the surrounding environment. this situation is also the same as the position and role of the environment and society towards the company. all of these parties are interrelated and have an important role in life. companies that carry out natural exploration are companies that use the main source of nature/environment in their business activities. therefore, it can be said that companies in the natural exploration sector are very influential on conditions that occur in nature/environment. along with the rise of various events regarding environmental damage and the emergence of public awareness of the importance of protecting the environment, the issue of sustainability arose. companies are required to be able to fulfill the wishes of the owner of the fund, but must also pay attention to the social environment and the preservation of the natural surroundings. all of these components must be kept in balance in harmony for the sake of the sustainability of life. many studies on sustainability disclosure have been carried out, including those conducted by burhan and rahmanti (2012) and adhima (2012). the research results by burhan and rahmanti (2012) show that disclosure of social aspects positively influences company performance, while disclosure of economic and environmental aspects has no effect. at the same time, adhima (2012) shows that the disclosure of environmental aspects has a significant positive effect on profitability, but on the contrary, with social aspects. the social aspect has a significant negative effect on profitability. there are still inconsistent results from previous studies, which prompted this research. based on this explanation, this study aims to determine the difference international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 190 between this study and previous research, which lies in the research object, the year of observation, and the guidelines used. the research object is a company whose line of business is natural exploration, namely companies in the mining and plantation sectors listed on the indonesia stock exchange (idx) in 2018-2019. sustainability disclosure guidelines are guidelines issued by the global reporting initiative (gri), namely gri standards g4. these guidelines are the most recent gri guidelines that were ratified in 2017 and became effective in 2018. there are 3 aspects in the sustainability report: economic, environmental, and social aspects. the disclosure of these 3 aspects certainly requires many sacrifices that are estimated to affect the level of profitability. the sustainability report is a form of the report carried out by a company to disclose (disclose) or communicate to all stakeholders regarding the performance of environmental, social and good governance (lst) in an accountable manner (ojk.go.id, 2017) . the sustainability report is a form of a report issued by the company regarding daily activities' environmental, social, and economic impacts. the sustainability report contains various corporate values, and management methods, and shows how strategic relationships and commitments to a sustainable global economy are. sustainability reports can make it easier for an entity to understand, calculate, and communicate the workings of its social, economic, governance, and environmental aspects. then determine the goals and strategies of change that can be carried out effectively. therefore, sustainability reports are an important part of informing positive and negative performance and impact on sustainability. the function of the sustainability report for the company is to become a parameter for the realization of the work targets contained in the triple bottom line problem. the sustainability report in indonesia has only been established on july 27, 2017, for financial services institutions, issuers and public companies through financial services authority regulation no. 51 / pojk.03/2017. the regulation explains that a sustainability report is a report published to the public that contains the economic, financial, social, and environmental performance of a financial service institution, issuer, and public company in running a sustainable business. this sustainability report is mandatory and first started at a financial service institution on the date of the financial report as of, december 31, 2019. however, if the financial service institution is an issuer or public company, then there is an obligation to submit the report earlier. the current issuance of sustainability reports in indonesia is mostly based on the disclosure standards in the global reporting initiative (gri). global reporting initiative (gri). the global reporting initiative (gri) is an independent international organization that helps businesses and organizations take responsibility for their impacts by communicating those impacts through sustainability reporting. the most widely used standard for sustainability reporting is the gri standard. the gri standards create a common language for organizations and their stakeholders so that the economic, environmental and social impacts of those organizations can be communicated and understood. this standard is designed to improve global comparability and the quality of information on these impacts, thereby enabling greater organizational transparency and accountability. the gri standards' sustainability reporting must provide a balanced and fair picture of the organization's positive and negative contributions to sustainable development goals. the information available through sustainability reporting enables internal and external stakeholders to form opinions and to make informed decisions about the organization's contribution to sustainable development goals (global reporting initiative, 2018: 3). profitability is the ability of a company to generate profits during a certain period concerning sales, total assets and own capital (sartono, 2010: 122). a company's profitability can be assessed in various ways depending on the profits and assets or capital that will be compared with one another. the profitability ratio is an indicator that shows how much the company's ability to earn a profit concerning sales, assets and profits for its own capital. this ratio consists of gross profit margin, operating profit margin, net profit margin, return on investment, return on international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 191 equity, return on assets, earning power, earning per share, dividend per share, and dividend payout ratio. disclosure of sustainability and profitability reports. indonesia received the highest ranking out of 27 countries for public trust in information disclosure in the sustainable report, according to the results of the 2020 globescan and global reporting initiative (gri) survey. this assessment indicates that the transparency of the performance of most companies in indonesia has complied with disclosure standards on environmental, social and environmental aspects. therefore, governance (lst) in each business process can increase investor confidence in supporting financing/investing in sustainable development goals in indonesia. based on all surveyed countries, public trust in indonesia is the highest at 81%, above china, which is in 4th position with a level of 73% (https://mediaindonesia.com, 2020). of course, if public trust increases in the transparency of the company's performance, it is hoped that this will impact the level of company profitability. many studies have been carried out on the relationship between sustainability report disclosure and profitability, including those conducted by burhan and rahmanti (2012), adhima (2012), mulpiani (2019), arjowo (2013), and rohmah, et al. (2019). the results showed that the disclosure of the sustainability report had a positive effect on the company's performance, including the company's profitability. based on this description, the hypothesis in this study is the disclosure of economic, environmental, and social aspects that affect profitability. methods the population in this study was 67 companies in the natural exploration sector, consisting of 47 companies in the mining sector and 20 companies in the plantation sector. the sampling technique is purposive sampling, with the criteria that companies are consistently listed consecutively during 2018-2019 and companies publish sustainability reports. based on the sampling criteria obtained, 15 companies that meet the criteria, so the total data observed are 30 companies for two years of observation. the data collection method used in this research is documentation. the data used is archival data, namely secondary data in the form of annual reports and sustainability reports obtained from the https://idx.co.id/ site. sustainability report disclosure is measured by determining the value of the srdi (sustainability report disclosure index). sdri is calculated by calculating the number of disclosures on an entity's economic, environmental, and social aspects compared to the total items that must be disclosed according to the gri standard g4 (global reporting initiative, 2018). the total disclosure items based on gri standard g4 are 87 disclosure items. if an entity discloses an item, it is given a score of 1; otherwise, it is given a score of 0. then the total number of items disclosed is divided by the total items that should be disclosed. technical analysis of the data using descriptive statistics and multiple linear regression. test the hypothesis using the t-test to test the relationship between the influence of the variables partially and the f test to test the relationship between the variables as a whole. result and discussion below in table 1 are the results of descriptive statistics and their explanations for research variables, which consist of disclosure of sustainability reports measured by disclosure of economic aspects, environmental aspects, social aspects, and return on assets (roa). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 192 table 1. description of research variables variables minimum maximum average std. dev roa -0,030 0,079 0,02153 0,027332 economic 0,000 0,706 0,34897 0,156781 environment 0,200 0,525 0,38727 0,089002 social 0,133 0,633 0,40577 0,118555 source: processed data, 2021 the results of descriptive statistics show that the average value of roa is 0.0215 at a standard deviation of 0.0273. meanwhile, the disclosure of economic aspects has an average value of 0.348 at the standard deviation of 0.156, the disclosure of environmental aspects has an average value of 0.387 at the standard deviation of 0.089, and the disclosure of social aspects has an average value of 0.405 at the standard deviation of 0.118. regression analysis results classical assumption test results. estimated the regression coefficient in this analysis using the method of least squares (ordinary least square). the application of this method will produce a good estimate of all the assumptions that apply in the analysis can be fulfilled (gujarati, 2004: 336). the assumptions underlying the regression analysis include: there is no multicollinearity, there is no heteroscedasticity, and the residual value is normally distributed. the results of classical assumption testing on all variables show that all assumptions have been met. regression equation. multiple regression analysis is used to describe the form of the relationship between the independent variable and the dependent variable. regression analysis includes regression equation, coefficient of determination (r2), f-test results, and t-test. from the regression equation, it is known that the dependent variable profitability, which is proxied by roa, its value will be predicted by the independent variable from the disclosure of the sustainability report, which consists of three disclosures, namely economic, environmental and social disclosures. therefore, the results of the regression coefficient test (table 2) are based on calculations using the data of these variables. table 2. multiple linear regression results model unstandardized coefficients standardized coefficients t sig. b std. error beta constanta economy environment social -0,073 0,018 -4,026 0,000 0,072 0,023 0,415 3,075 0,005 0,084 0,040 0,275 2,129 0,043 0,091 0,031 0,395 2,899 0,008 source: processed data, 2021 simultaneous test (f test). the f test or simultaneous test describes whether or not there is an influence between the independent variables of economic, environmental, and social aspects on the dependent variable of roa together (simultaneously). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 193 table 3. simultaneous test results model sum of squares df mean square f sig. regression residual total 0,013 3 0,004 12,144 0,000b 0,009 26 0,000 0,022 29 source: processed data, 2021 the results of the test, together with the f test, obtained that the number of f count (12.144) is more than the f table (2.980) or the number of significance (0.000) is less than alpha (0.050), explaining that there is a significant influence between economic aspects, social aspects, and environmental aspects to roa together. partial test (t-test). the t-test or partial test explains whether or not there is an influence between the independent variables of economic, social, and environmental aspects on the dependent variable of roa individually (partial). table 4. partial test model t sig. economy 3,075 0,005 environment 2,129 0,043 social 2,899 0,008 source: processed data, 2021 • the partial test between the variables of the economic aspect of the roa variable resulted in a t-count value (3.075) more than t table (1.70562) or the total significance (0.005) less than alpha (0.050). these results indicate that there is a significant effect between the variables of the economic aspect on the roa variable. • the partial test between the environmental aspect variables and the roa variable resulted in a t-count value (2.129) more than the t-table (1.70562) or a significant amount (0.043) less than the alpha (0.050). these results indicate that there is a significant effect between the environmental aspect variables on the roa variable. • the partial test between the social aspect variables on the roa variable resulted in a t-count value (2.899) more than the t table (1.70562) or the total significance (0.008) less than alpha (0.050). these results indicate that there is a significant influence between the social aspect variables on the roa variable. coefficient of determination. the coefficient of determination (r2) is one of the values used to measure feasibility (goodness of fit). by looking at the percentage of the influence of all independent variables on the dependent variable, it can be seen how well the regression equation model is used. the coefficient of determination (r2) measures the proportion (part) or percentage of the total variation in y that the regression model explains. the coefficient of determination or r2 has a magnitude whose limit is 0 r2 1. an r2 of 1 means a perfect match, while r2, which has a value of zero, has no relationship between the dependent variable and the explanatory variable. based on the calculation, the coefficient of determination (r2) of 0.584 means that the ability of the regression equation to predict the value of the dependent variable is 58.4%. in other words, the variable disclosure of economic, environmental, and social aspects can explain the profitability of 58.4%, while the remaining 31.6% is explained by other variables that are not included in the regression equation model. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 194 results of hypothesis testing and discussion. regression analysis is used to predict the causal relationship between several independent variables and the dependent variable. the basis for answering problems regarding the influence between variables is to use the results of calculations with regression analysis and, at the same time, for hypothesis testing. decision making for hypothesis testing uses a significance value (p) with criteria if p> 0.05, then h0 is accepted or ha is rejected, meaning that the regression coefficient obtained is not significant, and if p <0.05, then h0 is rejected or ha is accepted, it means that the regression coefficient obtained is significant. the results of hypothesis testing show that: a. hypothesis h1 states that it is suspected that the variable disclosure of economic aspects affects profitability. the results of data analysis describe when the disclosure of economic aspects produces a significant positive effect on profitability. this condition is supported by a regression coefficient value of 0.415 with a significant probability of 0.005. therefore, the significance value of the disclosure of economic aspects is less than 0.05. therefore, it can be concluded that the research data supports the hypothesis h1. furthermore, the results show a positive effect, meaning that the greater the disclosure of the economic aspect, the higher the company's profitability. b. hypothesis h2 states that it is suspected that the environmental aspect disclosure variable affects profitability. the results of data analysis describe when the disclosure of environmental aspects produces a significant positive effect on profitability. this condition is supported by a regression coefficient value of 0.275 with a significant probability of 0.043. the significance value of the disclosure of economic aspects is less than 0.05. therefore, it can be concluded that the research data support hypothesis h2. the results show a positive effect, meaning that the greater the disclosure of environmental aspects, the higher the company's profitability. c. hypothesis h3 states that it is suspected that the variable disclosure of social aspects affects profitability. the results of data analysis describe when the disclosure of social aspects produces a significant positive effect on profitability. this condition is supported by a regression coefficient value of 0.395 with a significant probability of 0.008. the significance value of the disclosure of economic aspects is less than 0.05. therefore, it can be concluded that the research data support hypothesis h3. the results show a positive effect, meaning that the greater the disclosure of social aspects, the higher the company's profitability. d. hypothesis h4 states that it is suspected that the disclosure variables of social, environmental, and economic aspects affect profitability. the results of simultaneous testing with the f test obtained that the calculated f value (12,140) is more than the f table (2,980), or the significance value (0.000) is less than alpha (0.05). these results indicate a significant effect of the variable disclosure of economic, environmental, and social aspects on profitability simultaneously. furthermore, the results show a positive effect, meaning that the greater the disclosure of economic, environmental, and social aspects, the greater the company's profitability. all hypotheses in this study proved to be acceptable. it shows that the disclosure of economic, environmental, and social aspects in the sustainability report is believed to produce an optimal image for entities, both in the commodity market and capital market. investors will desire the optimal image because the more optimal the company's image, the more loyal investors will be. of course, this loyalty is expected to impact increasing sales and automatically increase the company's profitability as well. therefore, disclosure of these various aspects in the sustainability report is a form of transparency of an entity for stakeholders, which is expected to be able to attract investors' interest in investing. conclusion this study aimed to examine the effect of economic, environmental, and social disclosures on sustainability reports on the profitability of natural exploration companies. the results showed that all economic, environmental, and social disclosure variables affected profitability. this condition illustrates that the disclosure of economic, environmental, and social aspects in the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 195 sustainability report is believed to produce an optimal image for entities, both in the commodity market and capital market. investors will desire the optimal image because the more optimal the company's image, the more loyal investors will be. of course, this loyalty is expected to impact increasing sales and automatically increase the company's profitability as well. disclosure of these various aspects in the sustainability report is a form of transparency of an entity for stakeholders, which is expected to be able to attract investors' interest in investing. the results of this study are expected to provide useful information for stakeholders in making decisions. company management is expected to be increasingly aware that sustainability information in sustainability reports that reveal economic, environmental and social aspects can improve the company's image and increase the trust of all parties. this condition will certainly have an impact on increasing business profits. basically, the disclosure of the sustainability report is a good and appropriate step for the company's progress and business sustainability in the future. the better and more precise the disclosures made by the company, the better the company's image is predicted to be. meanwhile, for investors, sustainability issues need attention to be considered in investment policies because they are related to the company's sustainability in the long term. with the disclosures in the sustainability report, investors can draw conclusions about which companies have environmental and social concerns and are not only looking for profit. therefore, the sustainability report needs to be considered in making investment decisions. references adhima, m.f. (2012). the effect of sustainability report disclosure on company profitability case study on manufacturing companies listed on the indonesia stock exchange. scientific journal of feb students, university of brwijaya malang, vol. 1 (1). arjowo, i. s. (2013). the effect of sustainability report disclosure on company financial performance (empirical study on manufacturing companies listed on the indonesia stock exchange. satya wacana christian university thesis. burhan, a. h. n and w. rahmanti. (2012). the impact of sustainability reporting on company performance. journal of economics, business and accountancy ventures, vol. 15(2):257–72. global reporting initiative. (2018). sustainability reporting guidelines, version 4. global reporting initiative. (2018). gri 101: platform 2016. www.globalreporting.org gujarati, d.n. (2004). basic econometrics. 4th edition, mcgraw-hill companies. mulpiani, w. (2019). the effect of sustainability report disclosure on the performance of public companies in indonesia. journal of accounting and financial studies, vol. 2(2): 77-90 financial services authority. (2017). financial services authority regulation number 51 /pojk.03/2017 concerning the implementation of sustainable finance for financial services institutions, issuers, and public companies. rohmah, k. l., a. adiputra, and w. kurniawati. (2019). the effect of sustainability report disclosure on the company's financial performance. proceedings of the national seminar at respati yogyakarta university, vol. 1(2). sartono, a. (2010). financial management theory and applications. edition 4. bpfe yogyakarta. https://www.ojk.go.id/. (2017). infographics for financial services institutions and sustainability report issuers. retrieved december 22, 2021. https://mediaindonesia.com. (2020). indonesia ranks the highest in the transparency of sustainability reports. retrieved december 22, 2021. https://idx.co.id/. 383 analysis of the influence of managerial ownership, collateralizable assets, and sales growth on dividend policy volume: 4 number: 2 page: 383 391 suharmadi suharmadi1, suripto suripto2 1economics faculty, mercu buana university, jakarta, indonesia 2economics faculty, pamulang university, tangerang, indonesia corresponding author: suharmadi e-mail: harmadihardjono@gmail.com article history: received: 2022-12-20 revised: 2023-01-10 accepted: 2023-03-17 abstract: this study aims to determine the effect of managerial ownership (mo), collateralizable assets (ca) and sales growth (sg) on dividend policy (dpr). the population of this research is manufacturing companies in the consumer goods sector listed on the indonesia stock exchange (idx) in the period 2015 – 2019. company samples obtained from the selection are 18 companies, so the sample is 72 data. the result found that managerial ownership (mo), collateralizable assets (ca) and sales growth (sg) are simultaneous effects on dividend policy (dpr). partially managerial ownership (mo) and collateralizable assets (ca) have no effect on dividend policy (dpr). meanwhile, sales growth (sg) has a positive and significant effect on dividend policy (dpr). keywords: managerial ownership, collateralizable assets, sales growth, dividend policy cite this as: suharmadi & suripto. (2023). “analysis of the influence of managerial ownership, collateralizable assets, and sales growth on dividend policy”. international journal of environmental, sustainability, and social sciences, 4 (2), 383 – 391. introduction the purpose of the investor investing your funds to the company is to earn profit from the investment, either in the form of capital gains or dividends. according to sartono (2014), the dividend is considered more secure by investors rather than waiting for capital gains. dividend policy is a policy dilemma for the management of the company. management wants to hold the profits of the company as a profit in the hold for the development activities of the company. while investors are demanding to get dividends in the general meeting of shareholders (vidia & darmayanti, 2016) according to the theory of agency, there is an influence of managerial ownership (mo) on dividend policy. the higher the level of managerial ownership, the higher the possibility of dividends that will be distributed the less. because management is more like if the dividends are retained (jannah & azizah, 2019), it is in line with the results of research conducted by sumanti and natsir (2015) that stated managerial ownership significantly affects dividend policy. in addition to managerial ownership, the factors that can affect the dividend policy are the alternative sources of capital. sources of a capital alternative company is only one asset in the promise (brigham & houston, 2011). research by darmayanti and mustanda (2016) stated that collateralizabel assets have a significant and positive effect on dividend policy. the magnitude of a company's sales growth will affect the amount of funds needed for operations or investment. if the company focuses on growth, the need for funds will be increasingly high, forcing the management to pay low or low dividends (purnami & artini, 2016). the purpose of this study is to test and analyze the effect of managerial ownership, collateralizable assets and mailto:harmadihardjono@gmail.com 384 sales growth, either partially or simultaneously, on dividend policy in manufacturing companies' consumer goods sector. the theory of agency. the theory of agency preceded by michael c. jensen and william h. meckling (1976) stated that the interests of management and shareholders often conflict. conflict of agency (agency problems) will occur when the proportion of the ownership of the top manager of the company's stock is less than 100 percent. hence, managers tend to act for their benefit of himself. however, the conflict of agency can be minimized with supervision. based on the theory of the agency of jensen and meckling (1976), if the ownership of shares is controlled by the managerial, then the dividend is small because the managerial prefers to use the profit of the company to be reinvested than using the profit in the form of dividends distributed to the shareholders because the motives of the managerial is to advance the company (gautama & haryati, 2014). dividend policy. dividend policy is the decision of whether the profits from the company will be distributed to the shareholders as dividends or will be detained in the form of retained earnings to finance investment in the future (sartono, 2014). understanding dividend, according to rudianto (2012), the dividend is a part of the profits obtained by the company and provided by the company to shareholders in return for their willingness to impart their wealth to the company. meanwhile, according to hadi (2013), the dividend is the profit given to shareholders sourced from the issuer's ability to print net income from its operations. managerial ownership. managerial ownership is how large a percentage of ownership of shares in a company is owned by the board of commissioners and board of directors (pambayun & sulasmiyati, 2017). managerial ownership aims to monitor the behavior of managers, which minimizes agency costs by increasing managerial ownership and allowing the manager to get involved directly to act with caution as it will bear the consequences of any decisions that will be taken later (rais & santoso, 2017). collateralizable assets. collateralizable assets is the company's assets that the company can pledge to creditors. the company's assets are in the form of fixed assets, such as land, building and equipment, that are usually used as collateral for long-term loans (brigham & houston, 2011). the high collateral assets owned by the company will reduce the conflict of interest between the shareholders and creditors so that the company can pay large dividends (vidia & darmayanti, 2016). sales growth. according to brigham and houston (2011), sales growth is the level of stability of the number of sales made by the company for any period of the fiscal year. sales growth is used to measure the level of growth in the company. the dividend decision is necessary to consider the problem of sales (sales) company. a company in an industry with a high growth rate should provide sufficient capital to finance the company. companies that grow rapidly tend to be able to distribute dividends that are higher (gill et al. 2010) in (c, 2014). conceptual & hypothesis development. based on the theory study and previous research results, the variables in this study are managerial ownership, collateralizable assets and sales growth as the independent variable, while the dividend policy as the dependent variable. h1: the influence of the possession of managerial against the policy dividend h2: the influence of collateralizable assets against the policy dividend the height of the guaranteed asset-owned enterprises will reduce the conflict of interests between the shareholders and creditors until the company can pay dividends in the amount of the big. on the contrary, the lower the guarantee asset owned enterprises will increase the conflict of interest between the shareholders with the creditor until the creditor hinders the company from financing dividends in large amounts to the holders of shares (darmayanti & mustanda, 2016). 385 in scrutiny of the earlier performed by auditta and achsin (2014), darmayanti and mustanda (2016), vidia and darmayanti (2016), jannah and azizah (2019) in their research results that collatealizable assets influence policy dividends. h3: sales growth against the policy dividend. research hypothesis. the hypothesis is the null answer for a while, and the research problems require the data to test the truth of the allegation (wati, 2018). said to be temporary because the answers are given new based on the relevant theory rather than based on facts empirically obtained through the data collection. based on the track of the theory and a summary of the research earlier who had been in the breakdown above then, the hypothesis that is proposed in this research is as follows: h1: possession of managerial influence on policy dividends h2: collateralizable assets influential against the policy dividend h3: sales growth to influence policy dividends. based on the description above, the authors chose the title of the study 'analysis of the influence of managerial ownership, collateralizabel assets and sales growth on dividend policy (empirical study on manufacturing companies consumer goods sector listed in indonesia stock exchange period 2015-2018)'. methods this study was conducted on a manufacturing company's consumer goods sector listed on indonesia stock exchange for 2015 – 2018. the data used is secondary data in the form of the annual financial statements of the company, which can be accessed through the official website of bei www.idx.co.id. based on the purpose and the problem formulation in this research, the methods used are some research-causal. research causal aimed to test the hypothesis about the influence of variable independent against the dependent variable. that is to test the influence of the possession of managerial, collateralizable assets and sales. the variables used in this research are dividend payout ratio as the dependent variable and dividend policy, managerial ownership, collateralizable assets, and sales growth as the variable that is not bound (independent). the population in this study is the manufacturing company consumer goods sector listed on indonesia stock exchange for the period 2015 – 2019, with as many as 42 companies. the sampling method used in this research is purposive sampling to obtain 18 samples for 4 years, obtaining 72 data of companies manufacturing consumer goods sector. the data analysis method used is the analysis of descriptive statistics, classical assumption test, hypothesis test and multiple regression analysis. source: processed by author figure 1. conceptual framework managerial ownership collateralizable assets sales growth dividend policy http://www.idx.co.id/ 386 result and discussion the technique used to collect data in this research is the technique of collecting data archives or the method of documentary in the form of a secondary data collection company. secondary data is the annual financial statements of the sample firms published by the indonesia stock exchange during the study period. the characteristics possessed by the population (sugiyono, 2011). the sampling method used in this research is purposive sampling, a technique for determining specific criteria. table 1. descriptive statistics one-sample kolmogorov-smirnov test unstandardized residual n 72 normal parametersa,b mean .0000000 std. deviation .79864424 most extreme differences absolute .136 positive .136 negative -.065 kolmogorov-smirnov z 1.150 asymp. sig. (2-tailed) .142 a. test distribution is normal. b. calculated from data. source: processed by author, 2023 it can be concluded from the results of the test of one sample kolmogrov-smirnov, that table 2 above shows the value of asymp.sig (2 tailed) 0,142 > 0.05 means that data is normally distributed. table 2. multicollinearity test results model unstandardized coefficients standardized coefficients t sig. collinearity statistics b std. error beta tolerance vif 1 (constant) -1.190 .522 -2.280 .026 mo -1.108 .701 -.179 -1.580 .119 .995 1.005 ca -.385 .196 -.223 -1.965 .053 .991 1.009 sg 2.247 1.016 .251 2.213 .030 .996 1.004 a. dependent variable: dpr source: processed by author, 2023 from table 3, on the value of tolerance, all the variables > than 0.10 and the value of variance inflation factor (vif) < from 10,00. it can be concluded that the data did not happen in multicollinearity. table 3. autocorrelation test result runs test unstandardized residual test valuea -.08700 cases < test value 36 cases >= test value 36 total cases 72 number of runs 32 z -1.187 asymp. sig. (2tailed) .235 source: processed by author, 2023 387 the results of the test run the test shows the value of asymp.sig (2-tailed) 0,235 > 0.05, which means that the data there is no autocorrelation. table 4. heterocedasticity test results coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -.078 .368 -.213 .832 mo .466 .494 .112 .942 .349 ca -.202 .138 -.174 -1.464 .148 sg .522 .716 .086 .728 .469 a. dependent variable: absres source: processed by author, 2023 from table 5 above, the significance value of the variable managerial ownership (mo), sales growth (sg), and collateralizabel assets (ca) > 0.05 then, the conclusion of data does not occur heteroskedasticity. table 5. the coefficient of determination r model summary model r r square adjusted r square std. error of the estimate 1 .361a .131 .092 .81607 a. predictors: (constant), sg, mo, ca source: processed by author, 2023 from table 5, the value of adjusted r square of 0,092, which has the meaning that 9.2 percent of the related variables of dividend policy (dpr) can be explained by the variable managerial ownership (mo), collateralizabel assets (ca) and sales growth (sg). the rest, amounting to 90.8 % explained by other variables that are not used in this study. table 6. test statistics f anovaa model sum of squares df mean square f sig. 1 regression 6.800 3 2.267 3.403 .022b residual 45.286 68 .666 total 52.086 71 a. dependent variable: dpr b. predictors: (constant), sg, mo, ca source: processed by author, 2023 from table 6, it can be seen that the value of fcount is 3,403. with a value of df1(the number of variables -1) = 3 and df2 (n-k-1) = 68, then ftable equal to 2.74. so it can be concluded that fcount > ftable and value significance 0,022 < 0,05 then the managerial ownership, sales growth and collateralizabel assets together have a significant effect on the dividend policy (dpr) on the company's consumer goods sector listed in indonesia stock exchange the period 2015 – 2018. table 6. test statistics f coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 388 1 (constant) -1.190 .522 2.280 .026 mo -1.108 .701 -.179 1.580 .119 ca -.385 .196 -.223 1.965 .053 sg 2.247 1.016 .251 2.213 .030 a. dependent variable: dpr source: processed by author, 2023 partial test managerial ownership has a significance value of 0,119 > 0.05 with tcount of -1,580 < ttable 1,66757. thus, it can be concluded that the variable managerial ownership does not affect the variable dividend policy. it suggests that hypothesis h1 is rejected. partial test collateralizabel assets have a significance value of 0,053 > 0.05 with tcount of -1,965 < ttable 1,66757 thus, it can be concluded that the variable collateralizabel assets do not affect the variable dividend policy (dpr). it suggests that hypothesis h2 is rejected. partial test sales growth has a significance value of 0,030 < 0.05 with t of 2,213 > ttable 1,66757. thus, the variable sales growth significantly affects the variable dividend policy (dpr). it suggests that hypothesis h3 is accepted. table 7. multiple regression analysis coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -1.190 .522 -2.280 .026 mo -1.108 .701 -.179 -1.580 .119 ca -.385 .196 -.223 -1.965 .053 sg 2.247 1.016 .251 2.213 .030 a. dependent variable: dpr source: processed by author, 2023 conclusion based on the results of the data analysis and discussion that has been described, it can be concluded are: managerial ownership does not affect dividend policy. it shows that the share ownership owned by managers and directors in manufacturing companies does not influence decision-making in paying dividends. collateralizable assets do not affect dividend policy. in this case, the number of asset guarantees can only reduce the agency's conflict with the company's creditors. sales growth has a significant positive effect on dividend policy. companies that are growing rapidly have enough profit to distribute dividends. suggestion. it is hoped that future researchers will look at other factors in broader research with dividend policy. furthermore, it is hoped that it will not only use manufacturing companies as samples. the company's management is expected to be able to provide more detailed information about the shares owned by managers and directors in their annual reports in order to facilitate further research in measuring how company managers own many shares. consider the company's annual sales growth to place your funds. so that the company earns excellent profits, it can increase the dividends paid to investors. the company's management is expected to be able to provide more detailed information about the shares owned by managers and directors in their annual reports in order to facilitate further research in measuring how company managers 389 own many shares. you should consider the company's annual sales growth to place your funds. so that the company earns excellent profits so that it can increase the dividends that will be paid to investors collateralizable assets (ca) and sales growth (sg) is equal to zero, then the value of the dividend policy (dpr), which is owned by -1,190. the value of regression coefficient managerial ownership (mo) of -1,108 declared if managerial ownership (mo) has each increase of 1 unit in the measurement scale. at the same time, the independent variables are fixed, affecting the decrease in the dividend payout ratio (dpr) of 1,108. it shows that when managerial ownership (mo) increases feeding, the dividend policy (dpr) decreases. the value of the linear regression coefficient of collateralizabel assets (ca) by -0.385 is declared if collateralizabel assets (ca) have each increase of 1 unit in the measurement scale. at the same time, the independent variables are fixed, affecting the decrease in the dividend payout ratio (dpr) of -0,385. it shows that when collateralizable assets (ca) are increased, it will affect the decline in dividend policy (dpr). the value of the coefficient of linear regression sales growth (sg) of 2,247 declared if sales growth (sg) has each increase of 1 unit in the measurement scale. at the same time, the independent variables are fixed, affecting the increase in the dividend payout ratio (dpr) of 2,247. it shows that when sales growth (sg) is increased, it will affect the dividend policy (dpr) increase. references apriliani, a., & natalylova, k. 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(2023). “environmental management system and financial performance of environmentally sensitive industries in south africa”. international journal of environmental, sustainability, and social sciences, 4 (2), 400 407. introduction globally, there is an agreement that ecological degradation and pollution have reached exceptional levels calling for urgent actions from individuals to organizations. economic activities influence the environment in different forms. land and water resources are unfavorably impacted and depleted when used and utilized for economic activities. it demands that organizations reexamine their environmental strategies, such as environmental management systems (ems). it includes the adoption of iso 14001. with the inception of the ems standard in 1996, its importance has been evidenced by its adoption by many organizations. it has been viewed as an action to promote environmental sustainability (fuzi et al., 2013; phan & baird, 2015) as governments are initiating more iso certifications. as a result, scholars and researchers developed a myriad of interest in identifying the actual significance of ems in achieving environmental sustainability (see, for example, fuzi et al., 2017; hariz & bahmed, 2013; sutantoputra et al., 2012). it suggests that environmental literature properly documented the link between ems and environmental performance. in that way, little is known about how ems affects the financial performance of companies, particularly in emerging markets such as south africa (neeveditah et al., 2017; fuzi et al., 2 019). therefore, considering the above backdrop, this study aims to identify the relationship between ema and the financial performance of environmentally sensitive industries in south africa. it is also important because the south african government encourages companies to proficiently mailto:thomasnyahuna@yahoo.com 401 implement iso standards to manage carbon footprints (ganda, 2018). nevertheless, how efficient iso standards are in augmenting corporate financial performance remains absent in contemporary literature. therefore, the main objective of this research is to determine the effect of ema on the financial performance of south african companies listed on the johannesburg stock exchange. environmental management system. various definitions have been put forward for ems. jones et al. (2005) define ems as “the procedure and processes in an organization for the training of personnel, monitoring, summarizing and reporting of environmental performance to different stakeholders.” neeveditah et al. (2017) and phan et al. (2018) affirm that internal information is adopted for pollution, waste reduction, and design. in contrast, external information is adopted to indicate sustainability efforts and reinforce the firm's brand. studies put forward that the ecological commitment of companies was chiefly inspired to secure corporate benefits such as improvement in brand image, "competitive advantage, lower cost of production and lower external costs" (kasim, 2015). for instance, khalili and duecker (2013) discovered that companies could secure a competitive advantage globally by having a proactive environmental approach. in contrast, gunarathne and lee (2015) emphasize that environmental commitment ultimately culminates in minimizing costs and producing quality products. bebbington and larrinaga-gonzalez (2008) establish that investing more in sustainable initiatives can contribute to employee motivation and improve corporate performance. ems is a form of environmental management and voluntary practice (singh et al., 2015). ems assists in augmenting environmental management accounting practices to accomplish the objective of the business. it further implies that ems is an environmentally friendly operation that assists in safeguarding the natural environment and lessening costs that can be inflicted upon human and company activities. therefore, by its nature, ems aims to attain environmental sustainability from company operations. ems is essential to achieving the sustainability development goals (sdgs). low et al. (2015) posit that ems is an innovative system to combat climate change. adopting ems contributes to better compliance with ecological requirements in environmentally sensitive industries. put differently, the implementation of ems is to advance and expand environmental management accounting practices more proficiently and effectively. thus, ems can improve production processes, minimize waste, and decrease ecological pollution within manufacturing sectors (yang & zhang, 2017). it can be attained through ems to analyze the ecological impact in the company, especially the environmentally sensitive sectors in south africa. in one recent study, neeveditah et al., (2017) determined the level of relationship between ema and financial performance in mauritian listed companies. the authors discovered an insignificant relationship between ems and financial performance. in measuring financial performance, return on equity was used. it means that using ems within the sampled companies in mauritius is of no significance to corporate financial performance. the findings by neeveditah et al. (2017) are echoed by fuzi et al. (2019), who established no direct relationship between ems and financial performance. it is a significant source of demotivation, as massoud et al. (2011) argue that companies often do not adopt environmental management practices that generate no immediate financial returns. in contrast, kumar and dua (2021), in 459 listed companies in india, discovered a positive relationship between financial performance (return on equity and return on assets) and ems by applying a dynamic panel regression. various variables such as research and development, asset age, sales growth and age of the firm were used as control variables. this finding by kumar and dua (2021) provides evidence that ems can effectively source favorable financial performance. this study is supported by agyemang et al. (2021) in china, that found a positive relationship between 402 financial performance and iso certification. it is also because customers now mostly prefer buying environmentally conscious products. using a questionnaire survey on 155 small businesses in the czech republic, petera et al. (2021) identify a positive relationship between financial performance and ems. it further echoes earlier arguments by the researchers that a favorable improvement in financial performance originating from the adoption of ems further inspires managers to maintain the use of ems. however, petera et al.'s study (2021) lacks objectivity as the study is based on the subjective insights of managers. the findings by petera et al. (2021) are further corroborated by mungai et al. (2020). the nexus between waste management and voluntary management systems based on iso 14001 disclosed a positive relationship. similarly, this study lacks objectivity as it was based on the subjective views of respondents. a closer analysis of the extant literature points out that the relationship between ems and financial performance produced mixed and inconsistent findings and therefore remains inconclusive. it calls for further studies to analyze the association between ems and financial performance (zopf & guenther, 2015). considering the above discussion, it hypothesized h1: there is a significant positive relationship between ems and earnings per share. based on the description above, the authors chose the study's title, “environmental management system and financial performance of environmentally sensitive industries in south africa”. methods an ex-post facto research design and content analysis data were used in gathering data from annual integrated reports, annual financial statements and sustainability reports from 2014 to 2021. therefore, an ex-post facto research design will be applied to identify the relationship between ems and the financial performance of environmentally sensitive industries listed on jse. the study covered 65 jse listed companies from environmentally sensitive sectors such as the manufacturing, mining and construction. data collection. annual integrated reports, annual financial statements and sustainability reports of the sampled companies were used to gather the study's data. in south africa, the king code iii and iv demand detailed and extensive reporting of environmental and social information by the listed companies in their annual reports. therefore, the logic behind choosing the sample is the availability and accessibility of annual reports. in addition, data from the listed companies on jse is extensively audited (ganda, 2018). a total of 210 reports were analyzed for the eight years of applying content analysis. content analysis can be defined as a "method for conducting research where there is the qualification of the content under study" (font et al., 2016). in this paper, content analysis has been used to count the number of times elements of ems have been revealed in the annual reports. these activities are therefore utilized as units to quantify the ems of companies under study. hsu et al. (2019) asserted that units utilized for content analysis are reflected as wholes that may be separated and viewed as independent components. to begin with, as data collected from annual reports to quantify ems were in the form of numbers, they were changed into dummy variables. gaurangkumar (2015) affirms that a dummy variable is simulated and developed so that it may characterize two or more discrete groupings. so, applying content analysis to change the subjective data to quantitative data, the researchers established key search words per each indicator to track whether the indicator was disclosed or not to allocate a score to every single result. for objectivity, the researchers utilized a dichotomous scale between 0 and 1 (nag et al., 2016; quéré et al., 2018). during data gathering, a score of 0 was assigned 403 when the indicator was unreported, and a score of 1 was assigned when the indicator was stated in the annual reports. measurement of variables: financial performance. this research used financial performance as the dependent variable. this paper utilized the accounting-based measure of financial performance, namely earnings per share (eps). as per raza et al. (2012), eps indicates the "amount of earnings allocated to shareholders." eps was selected as a financial performance proxy because listed companies on jse are required to disclose their eps publicly. more importantly, eps is utilized for strategic pronouncements such as stock valuations. eps is essential for investors to evaluate how other investors in the company are getting. eps can be calculated by dividing the profit or loss assignable to ordinary shareholders by the weighted mean amount of ordinary shares issued. measurement of variables: environmental management system. ems is considered the independent variable of the study. five factors—pollution control, recycling, waste minimization, energy consumption reduction, and carbon footprint reduction—were used to measure ems. it was deemed operationalization of ems when these variables were reported in the annual reports of the sampled enterprises. neeveditah et al. (2017) also applied a similar approach in assessing the association between ems and financial performance. data were evaluated by applying the multiple regression model. a regression analysis was conducted by applying the software spss version 28. control variable. it is critical to establish if other essential factors have an impact on the dependent variable (prajogo et al., 2014). therefore, these factors must be verified before the independent variable makes another description of the results available. in this study, size was used as the control variable by compiling the total assets of the sampled companies. neeveditah et al. (2017) argue that the size of a company determines whether a company can use an ems. result and discussion from table 1, r square is .538 for model 2. it implies that the regression fits data by only 5.38%. owing to five independent variables, proxies of ems, the value of adjusted r2 is also considered. according to these results, the ems proxies appear to have a substantially more predictive ability than the control variable, size, with an additional 2.4% of eps changes characterized by the ems proxies. the variance between r square and adjusted r square was .024, implying that this model might lead to 2.4% of changes in variance to the population except for this sample. the durbin-watson statistic in table 1 reflects the absence of correlation in the data. table 1 shows the durbin-watson statistic value of 2.165 for the return on equity model. durbin-watson statistic falling within the range 1 and 3 shows the non-existence of autocorrelation. as a rule of thumb, field (2009) endorses that the durbin-watson statistic within the range of between 1 and 3 showed a lack of autocorrelation. so, the durbin-watson statistic value of 2.165 shows the nonexistence of autocorrelation in the data. table 1. eps regression modelmodel summary model r r square adjusted r square std. the error of the estimate durbinwatson 1 .717a .514 .533 .03667 2 .734b .538 .024 .03669 2.109 note: a. predictors: (constant), size b. predictors: (constant), poll, recy, carb, ene, war source: author, 2022 404 table 2 depicts that the earnings per share model have a solid explanatory power (p = .000). furthermore, table 2 reflects that carb (p = .005), recy (p =.001), and poll (p = .004) have a significant ability to predict eps. however, ene (p = .761) and war (p = .089) have an insignificant capability to forecast eps. given these results, h1 is accepted and supported. it means a significant nexus between ems and financial performance proxied by eps. furthermore, the results show that ems contributes to financial performance based on size. table 2. coefficients of dependent variable: earnings per share model unstandardized coefficients std. beta t sig. b std. error (constant) .211 .332 4.11 .000 carb .771 .098 .134 1.88 .005 recy -.112 .011 .987 -.112 .001 poll .090 .998 .554 .512 .004 ene .088 .554 .332 -.991 .761 war .122 .334 .112 -.775 .089 size .034 .221 .092 .012 .001 a. dependent variable : earnings per share source: author, 2022 the impact of adverse environmental effects has been broadly felt across south africa. as a result, communities and the corporate sector have been under undue pressure to find innovative solutions to avert the growing concerns of adverse environmental impacts. to that end, the environmental management system was developed to be used by companies to address environmental challenges as part of their operations. given this, the main objective of this study is to investigate the relationship between ems and financial performance measured by earnings per share of 65 jse listed environmentally sensitive sectors. ems was proxied by five indicators: recycling, pollution control, minimizing carbon footprint, reducing energy consumption and waste lessening. the results of this study indicate that disclosing recycling, pollution control and carbon footprint augments the eps of the sampled companies. companies need to critically ensure that recycling, pollution control and carbon footprint reduction are reported in the companies' annual reports to enhance profitability. conversely, disclosing energy consumption and waste lessening as a measure of ems has an insignificant relationship with eps. overall, the findings reflect that ems can improve corporate financial performance. it is important in south africa as such empirical evidence needs to be provided. additionally, the results highlight that ems is central to corporate financial performance. therefore, companies must critically focus on adopting as a measure to increase both environmental and financial sustainability. fuzi et al. (2019) support this finding in malaysia by studying the link between ems and financial performance in 335 manufacturing companies. conclusion this research investigated the relationship between ems and financial performance measured by eps of 65 environmentally sensitive industries listed on jse in south africa. ems was proxied by five variables: recycling, pollution control, carbon footprint reduction, energy savings and waste reduction. the objective was tested based on the panel regression model. it was concluded that companies could amplify their financial performance by applying ems. in other words, this study focused on identifying whether "it pays to be green." the study has various recommendations based on the results and the state of ems among companies. for example, climate change has been touted 405 among the most significant challenges of the 21st century, which must be resolved through the combined effort of various actors. however, the lack of economic incentives inhibits the transformation action needed to produce an environment where various initiatives are adopted voluntarily. in this case, regulation can be enacted in south africa to compel companies to adopt ems to mitigate climate change and as a source of corporate financial performance. thus, this study provides empirical evidence of the effect of ems on profitability. however, future studies can focus on the effect of ems on climate change. however, the study only focused on companies listed on the jse. it limits the applicability of the findings to non-listed companies. prudently, future studies can study the effect of ems on the corporate performance of non-listed firms. references bebbington, j., & larrinaga-gonzalez, c. 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(2015). corporate environmental performance: the need for application of multiple perspectives and theories to assess strategic and operational cep. annals in social responsibility, 1(1), 131–194. https://doi.org/10.1108/asr-12-2014-0006 https://doi.org/10.1108/mrr-08-2016-0196 https://doi.org/10.1108/asr-12-2014-0006 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 234 entrepreneurial values on business performance: entrepreneurial commitment as a mediation volume: 3 number: 2 page: 234-241 1titiek ambarwati, 2ery tri djatmika, 3puji handayati 1,2,3state university of malang, indonesia corresponding author: titiek ambarwati email: ambarwati.titiek@gmail.com article history: received: 2022-03-29 revised: 2022-05-27 accepted: 2022-07-16 abstract: the business world today is also starting to develop along with business competition, whether on a small, medium or large scale. one of them is micro, small and medium enterprises (msmes). the purpose of this study was to analyze entrepreneurial values such as self-efficacy and achievement motivation on business performance, and entrepreneurial commitment as mediating variables. this research was conducted in msmes in malang city and involved 100 respondents, namely business owners. this study is quantitative using explanatory research. explanatory research aimed to test a theory or hypothesis in order to support or reject the theory or hypothesis from previous research results. the data analysis used path analysis with partial least square (pls) software (smartpls 3.0). the objective of this study was to examine the effects of variables (self-efficacy, achievement motivation, entrepreneurial commitment, and business performance). the results of this study are the influence of self-efficacy on entrepreneurship commitment and performance, achievement has a significant effect on business performance, but not significant on entrepreneurial commitment, then entrepreneurship commitment on business performance, and has a mediating role between self-efficacy on business performance. meanwhile, entrepreneurship commitment does not mediate the effect of motivation on business performance. further research can be done by adding other variables and seeing whether entrepreneurship commitment can strengthen the influence of motivation on business performance through a moderation test. keywords: self-efficacy, achievement motivation, entrepreneurship commitment, business performance. cite this as: ambarwati, t., djatmika, e.t., handayati, p. (2022) “entrepreneurial values on business performance: entrepreneurial commitment as a mediation” international journal of environmental, sustainability, and social sciences, 3 (2), 234 241. introduction the business has a central role in the economic progress of a country, including indonesia. as time goes by, human needs are also increasing. hence many businesses have emerged. today’s business world is also starting to develop alongside business competition, including a small, medium, or large scale. one of them is micro, small, and medium enterprises (msmes). msmes are one of the business units that have a crucial role in the indonesian economy. msmes are one of the things that the community can do by doing business and becoming an entrepreneur. msmes can increase a country’s income and help provide employment opportunities. entrepreneurship is an alternative that can be done for the community and is important in providing employment opportunities (azhar et al., 2014). msmes are one of the alternatives for entrepreneurs in starting their businesses. msmes are productive businesses owned by individuals and/or individual business entities for micro-enterprises (law no. 20 of 2008). microenterprises include those with a net worth of idr 50.000.000. msmes provide a significant role in indonesia’s national economy and have the potential to create opportunities and small community-based innovations. the innovations are based on the community’s needs and how business actors apply the internal factors and entrepreneurial values. entrepreneurs have an important role in the sustainability of their business. the entrepreneurs will achieve the results they desire with good management. in order to support this effort, it can be influenced by several individual characteristics such as self-efficacy, which mailto:ambarwati.titiek@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 235 has a significant role in the effective performance of a business entity such as msmes (hisrich, 2012). self-efficacy is a major determinant for individuals in their work (pillai & williams, 2004). self-efficacy contributes to the development of a business (pihie & bagheri, 2013). self-efficacy is an individual’s belief in their capacity to achieve certain goals (wulandari, 2013). self-efficacy is also a driving factor that makes individuals more active in their work and takes advantage of every opportunity that exists by optimizing the available potential. in order to increase the capacity of an entrepreneur, it is also necessary to have a motivational boost in making an effort to achieve business goals, such as achievement motivation. in the business world, motivation is the most important element that individuals must possess because motivation is a person’s ability in an effort to achieve goals and is accompanied by the individual’s ability to satisfy their needs (luthans, 2006). individuals’ desire to achieve something and to be involved in activities innovatively and responsible for the results they achieve is known as achievement motivation. mendol & marcus (2015) state that the individuals’ motivation to achieve something is an important psychological force that influences entrepreneurial behavior. koh (1996) explains the characteristics of entrepreneurship, one of which explains achievement motivation. the study describes someone who has higher achievement motivation than others and has a strong relationship with entrepreneurial motivation. self-efficacy and strong achievement motivation will improve business performance. h1: self-efficacy affects entrepreneurial commitment h2: achievement motivation affects entrepreneurial commitment business performance can be said to be a form commonly used to measure the impact of a company strategy orientation (lumpkin & dess, 2015). performance is a measure of the company’s success in achieving its goals. performance is the result of a process that refers to and is measured over a certain period of time-based on pre-determined provisions, standards, or agreements (lubis et al., 2018). the benchmark for the success of a business cannot be separated from the performance. there are several driving factors to achieving good performance, such as self-efficacy and achievement motivation. several studies suggest that there is an effect between self-efficacy and achievement motivation on business performance. intan (2017) states that selfefficacy affects business performance. this proves that the higher the self-efficacy, the greater the performance. although there are several obstacles in achieving good performance, they will continue to strive to achieve the targets that have been set with a strong belief. ahlin, drnovšek, & hisrich (2014) state that there is an important role, such as self-efficacy being able to increase the performance success of a business such as msmes. h3: entrepreneurial commitment affects business performance h4: self-efficacy affects business performance h5: achievement motivation affects business performance self-efficacy and motivation to provide good performance will have an impact on business performance or, in this case, msmes. in contrast, research conducted by sahabudin (2012) states that self-efficacy has no effect on business performance, and thus it becomes a research gap in this study. self-efficacy and strong motivation are not enough in improving business performance; it also needs the entrepreneurs’ involvement in their business, so they have a strong attachment, namely entrepreneurial commitment. entrepreneurial commitment is one of the fundamental factors in running a business. entrepreneurial commitment is the entrepreneur’s consistency to achieve goals by performing the principles of entrepreneurship (rauf, 2020). one of the phenomena that can be seen is someone who becomes an entrepreneur as a side job and not the main job. this can be seen by the increasing unemployment rate in indonesia because people still prioritize working in the formal sector (andika & madjid, 2012). this topic is interesting to study because a sustainable business is an effort that is carried out with full sincerity, strong belief, and high motivation. the research gap and the phenomena that occur make the entrepreneurial commitment a mediating variable. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 236 h6: entrepreneurial commitment mediates the effect of self-efficacy on business performance h7: entrepreneurial commitment mediates the effect of achievement motivation on business performance malang city is the second-largest city in east java, which has various unique tourist destinations that becomes the main characteristics of malang city. a total of 9,870 micro businesses spread across malang city in 2020. many of these businesses are bankrupt due to the covid-19 pandemic (febrianto, 2021). the government of malang city provides a forum for msmes business actors, such as the msmes marketplace, where various types of msmes are provided and can be accessed by the public through the malang city cooperative, industry and trade service website. therefore, msmes are currently more accessible to the wider community. several factors, such as a pandemic and competitors, prompt the entrepreneurs to survive by having self-efficacy and strong motivation and being fully committed to entrepreneurship, which impacts business performance. for this reason, it is important to conduct this study. this study aimed to determine the effect of self-efficacy and achievement motivation on entrepreneurial commitment, the effect of achievement motivation and self-efficacy on business performance, and the role of entrepreneurial commitment as a mediating variable. method this study is quantitative using explanatory research. the explanatory research aimed to test a theory or hypothesis in order to support or reject the theory or hypothesis from previous research results. the data analysis used path analysis with partial least square (pls) software (smartpls 3.0). the objective of this study was to examine the effects between variables (selfefficacy, achievement motivation, entrepreneurial commitment, and business performance). the operational definition of this research variable is as follows: self-efficacy is an individual’s ability to master the situation and produce something that can be in the form of work ability, assertiveness in completing tasks and willingness to accept challenges; achievement motivation with indicators of achievement orientation, future orientation, likes challenges, tough; entrepreneurial commitment with indicators: desire or intention, discipline and determination; and business performance variables with indicators: market development, booking order, job satisfaction, product quality, and good life. the research was conducted in malang city and focused on the owners of msmes. a sample is a subset of a population selected to represent the population (sekaran, 2014). the determination of the maximum number of samples is 300 when the construct is less than equal to 7, the communality level is at least 0.45, and the indicator or the invalid item is less than three in each construct (hair et al., 2010). the sample size in this study is based on the minimum number of samples by looking at the large number of variables tested. determination of the minimum number of samples with variables less than 5, then the number of samples is 100 (hair et al., 2010). the sampling technique used was purposive sampling. results and discussion international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 237 the results of the validity test in this study are presented in the following table: table 1. validity test indicator item outer loading description self-efficacy se1.1 0.926 valid se1.2 0.933 valid se1.3 0.901 valid se1.4 0.707 valid achievement motivation am1.1 0.791 valid am1.2 0.798 valid am1.3 0.538 valid am1.4 0.745 valid entrepreneurial commitment ec1.1 0.871 valid ec1.2 0.895 valid ec1.3 0.880 valid ec1.4 0.889 valid ec1.5 0.654 valid ec1.6 0.511 valid business performance bp1.1 0.803 valid bp1.2 0.848 valid bp1.3 0.754 valid bp1.4 0.692 valid bp1.5 0.588 valid based on the results of the validity test in table 1 above, it shows that the outer loading value of each item is more than 0.5 so that it is valid. while the results of reliability testing in this study are described in table 2 below: table 2. reliability test indicator ave ca cr description self-efficacy 0.760 0.891 0.926 reliable achievement motivation 0.526 0.701 0.813 reliable entrepreneurial commitment 0.635 0.877 0.910 reliable business performance 0.551 0.828 0.858 reliable based on table 2, the ave value in each variable has a value of more than 0.5 and meets the requirements. the cronbach's alpha value of each variable also has a value greater than 0.7 so that all constructs from these variables are said to be reliable. the results of composite reliability of each variable also have a value greater than 0.7 so that it is declared reliable. the following are the results of the direct effect statistical test presented in table 3 below: table 3. result test h independence variable dependent variable t-stat p value description 1 self-efficacy entrepreneurial commitment 15.333 0.000 significance 2 achievement motivation entrepreneurial commitment 1.114 0.266 non-significance 3 entrepreneurial commitment business performance 3.014 0.003 non-significance 4 self-efficacy business performance 2.277 0.023 significance 5 achievement motivation business performance 3.610 0.000 significance international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 238 the results of testing the direct influence between self-efficacy and commitment to entrepreneurship obtained a t-statistic value of 15.333 and a p-value of 0.000. because the value of t-statistic 15.333> 1.96 and p-value 0.000 <0.05 then self-efficacy affects the commitment to entrepreneurship, so that h1 which states that self-efficacy has a significant effect on commitment to entrepreneurship is accepted. the results of the test on hypothesis 2, namely the effect of achievement motivation on entrepreneurship commitment, obtained a t-statistic value <1.96, namely 1.114 with a p-value of 0.266 so that achievement motivation has no effect on entrepreneurial commitment and h2 is rejected. the result of the next direct test is the effect of entrepreneurship commitment on business performance. the results show t-statistics 3.014> 1.96 and p-value 0.003 <0.05, so entrepreneurship commitment has a significant effect on business performance so that h3 is accepted. the results of the next hypothesis, namely self-efficacy on business performance and achievement motivation on business performance, showed a significant effect as evidenced by the t-statistic value > 1.96 and p-value <0.05 so that hypotheses 4 and 5 were accepted. table 4. result indirect effect hypothesis original sample sample mean standard deviation t-stat sig description mb-kb-ku 0.032 0.035 0.034 0.943 0.346 insignificance ed-kb-ku 0.291 0.296 0.100 2.905 0.000 significance based on the results of the indirect effect analysis based on testing through smartpls 3 in table 4 above, it is known that the t value is 0.943 <1.96 and the significance is 0.346> 0.05 so it can be concluded that entrepreneurship commitment does not mediate achievement motivation on business performance. the results of the analysis show that the effect of the achievement motivation variable has insignificant results on entrepreneurship commitment and the influence of entrepreneurship commitment on business performance has significant results. so that the commitment to entrepreneurship in this study does not mediate so that hypothesis 6 is rejected. entrepreneurial commitment has a mediating role between the effect of self-efficacy on business performance. the results showed a significance value of 0.000 <0.05 and a t-count value of 2.905> 1.96 so that hypothesis 7 was accepted. self-efficacy has an influence on commitment to entrepreneurship and commitment to entrepreneurship has an influence on business performance, so commitment to entrepreneurship is a partial mediation. the results found that there was an effect between self-efficacy on entrepreneurial commitment. the more self-efficacy, the more entrepreneurial commitment. self-efficacy is an individual’s belief to achieve their goals. this belief has a significant role, especially for business actors. firm belief and commitment are necessary for business actors. ups and downs exist in the business world. therefore, business actors who can run the business consistently and are driven by a strong desire, belief, and high motivation are necessary. in running smes, particularly by having employees, a business actor or owner must feel confident and motivated to strengthen commitment in doing business. these results are in line with the research of (intan, 2017), which explains that there is a significant effect of self-efficacy on entrepreneurial commitment. the results showed that there was no effect of achievement motivation on entrepreneurial commitment. the more achievement motivation in business actors is increased, it will not have an impact on entrepreneurial commitment. achievement motivation is one of the entrepreneurial values that business actors can apply. according to mcclelland (1987), achievement motivation is an idea related to how to do something as well as possible compared to what has been done before and more efficiently with maximum results. likewise, in entrepreneurial life. achievement motivation is a strong drive in achieving goals and focuses on increasing business. mendol & marcus (2015) state that the individuals’ motivation to achieve something is an important psychological force that affects entrepreneurial behavior. koh (1996) explains the characteristics of entrepreneurship, one of which explains achievement motivation. however, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 239 strengthening or increasing entrepreneurial commitment is not only based on motivation. several other factors of entrepreneurial values can lead to this commitment. in addition, although achievement motivation exists, the absence of a strong belief in achieving things in business will not affect entrepreneurial commitment. these results support the research of (ambarwati & fitriasari, 2021). entrepreneurial commitment has a central role in the sustainability of a business. without a strong commitment, the business cannot achieve the desired goals, and there is no achievement in business performance. the study results found that there was a significant effect of entrepreneurial commitments on business performance. the results showed that the stronger the entrepreneurial commitment to the business owner, the higher the business performance. if individuals have a high involvement and attachment to the business being run, it will have an impact on the progress of the main business, namely business performance. business performance can be seen from the increasing sales volume, profit earned, and several factors that support it to produce increased business performance (najib & kiminami, 2011). this result is in line with the research conducted by sahabudin (2012), which found that a high commitment to the business will have an impact on the msmes’ performance. therefore, entrepreneurial commitment has a significant effect on the msmes’ performance. self-efficacy is a strong belief owned by business owners in achieving particular goals. a strong belief will have an impact on the performance achieved. the results showed that there was a significant effect of self-efficacy on business performance. the higher and stronger the self-efficacy owned by the business owner, the greater the business performance. by having high self-efficacy, the business owner will feel challenged to increase their performance as much as possible and achieve high business performance. purnomo & lestari (2010) found a significant effect of self-efficacy on business performance. therefore, it supports the results of the research conducted. entrepreneurial commitment has a mediating role in the effect of self-efficacy on business performance. the more self-efficacy is well-implemented by business actors, the more entrepreneurial commitment, which positively impacts business performance. a strong belief in achieving a goal or desire to do a business and driven by a strong motivation will increase the involvement of business actors in entrepreneurship by doing their best, and therefore increasing business performance in terms of sales and profitability. the results of this mediation testing make the entrepreneurial commitment a partial mediation. this is because there is a direct effect between self-efficacy on entrepreneurial commitment and the effect of self-efficacy on entrepreneurial commitment and entrepreneurial commitment on msmes performance. improving the performance of smes can be directly affected by entrepreneurial values; in this case, self-efficacy or self-efficacy will increase the entrepreneurial commitment beforehand for business actors and have an impact on business performance. on the other hand, entrepreneurial commitment does not have a mediating role in the effect of achievement motivation on business performance. this result is obtained because there is no direct effect of achievement motivation on entrepreneurial commitment, and there is a direct effect of entrepreneurial commitment on msmes performance. if one of the exogenous and endogenous variables does not affect the mediating variable, it is said to have no mediating role. several things can improve business performance, apart from achievement motivation. self-efficacy is entrepreneurial values that are well applied to business actors in running their business. a strong belief comes with a strong motivation, and if the entrepreneurial commitment is not strong enough, it will impact business performance. these results are interesting to be studied for further research by adding other variables. conclusions small and medium-sized enterprises (smes) have a significant role in indonesia’s national economy and become potential that business actors must constantly improve. the conclusions of this study are as follows: self-efficacy has a significant effect on entrepreneurial commitment, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 240 while achievement motivation does not affect entrepreneurial commitment. self-efficacy and achievement motivation significantly affect business performance, which means that having a strong belief and motivation to achieve business goals will improve business performance. entrepreneurial commitment affects business performance and has a role that mediates between self-efficacy and business performance. although entrepreneurial commitment does not mediate the effect of achievement motivation on business performance, it can be seen in significant results on direct testing. therefore, it can be studied for further research by adding other variables to see if entrepreneurial commitment can strengthen the effect of achievement motivation on business performance through a moderation test. in addition, further research can also measure the extent to which employee performance and business strategies are applied to small and medium-sized enterprises (smes). reference ahlin, b., drnovšek, m., & hisrich, r. d. 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(2013). pengaruh efikasi diri terhadap minat berwirausaha pada siswa kelas xii di smk negeri surabaya. fakultas ekonomi, unesa, kampus ketintang surabaya, 1(1), 120. https://jurnalmahasiswa.unesa.ac.id/index.php/jptn/article/viewfile/1902/5311 18 the nexus between environmental management accounting practices and financial sustainability of cement and mining companies in south africa volume: 4 number: 1 page: 18 26 thomas nyahuna1, mishelle doorasamy2 1,2university of kwazulu natal, south africa. corresponding author: thomas nyahuna e-mail: thomasnyahuna@yahoo.com article history: received: 2022-10-20 revised: 2022-12-13 accepted: 2023-01-17 abstract: the primary purpose of the study is to investigate the relationship between environmental management accounting practices (emap) and the financial performance of south african cement and mining companies. to attain the primary objective of the research, three hypotheses were tested based on data from 45 jse-listed cement and mining companies from 2010 to 2021. multiple regression analyses with ibm spss statistics 24 were also used to test the hypotheses. the study found that two accounting measures, namely return on assets and net profit margin, had no significant relationship with emap. however, the study also revealed that one accounting-based measure, namely returns on equity, had a positive and significant relationship with emap. this signifies that ema is still at its primary stages in south africa. in addition, the results also suggest that ema is essential to accomplish sustainability. the results provide managers with empirical evidence of emap that increases financial sustainability in an emerging economy such as south africa. keywords: environmental management accounting, environmental management accounting practices, environmental costs, financial performance, south africa cite this as: anyahuna, t.1, doorasamy m2 (2022).“the nexus between enviromental management accounting practices and financial sustainability of cement and mining compaines in south africa.” international journal of environmental, sustainability, and social sciences, 4 (1), 18 26. introduction environmental issues in literature have mainly been identified as responsible for the financial sustainability of various industrial sectors worldwide. this forces corporate organizations to focus on environmental matters to improve financial sustainability. however, organizations in subsaharan countries such as south africa have yet to be made aware of how their environmental issues affect financial performance (nyide, 2019). as a result, these organizations need to give more attention to environmental matters. this partly explains why organizations in developing countries ignore climate change issues. however, various initiatives such as environmental management accounting practices (emap) were implemented as vital tools to improve environmental and financial performance. emap can be tools, actions or initiatives adopted by an organization to reduce environmental impacts or improve environmental performance (dhar, 2021). the impact of emap on corporate financial performance has been documented in developed countries, leaving emerging markets such as south africa less and rarely documented. conversely, several south african environmental management accounting (ema) studies (doorasamy, 2019; nyahuna & doorasamy, 2021; nyide’s, 2019) are mainly conceptual or descriptive instead of insightful. this is majorly explained by the fact that ema is still in its initial stages in developing countries (fuzi et al., 2019). this leaves corporate managers without sufficient empirical proof of the importance of addressing their environmental matters to increase financial performance. mailto:thomasnyahuna@yahoo.com 19 furthermore, the outcomes of the studies on the relationship between emap and financial performance from the various studies in developed countries must be converged. three groups of results on the same study from the literature review can be found: positive, negative and no or neutral relationship. this leaves a gap in the relationship between emap and financial sustainability and calls for further studies (ong et al., 2020). hence, fuzi et al. (2019) contend that the relationship between emap and financial performance remains empirically undocumented in developing countries. this suggests that despite ema improving financial performance, studies on the link between emap and financial sustainability in developing countries have yet to receive much attention from scholars. the cement and mining companies in south africa remain among the sectors with high negative environmental impacts due to the nature of their operations. interestingly, the two sectors in south africa are also facing financial sustainability challenges. therefore, studying how their emap relates to financial performance is essential. in this case, from a practitioner's perspective, the empirical research results will provide suggestions for cement and mining companies' managers to understand the effectiveness of various emap on financial performance. in addition, there has been a large number of emap available to managers (iredale et al., 2017) but adopting a “whole set” of emap seems impractical due to time and resource availability. in that context, it is anticipated that the outcome of this research will assist managers in making better choices of emap and subsequently lead to better financial performance activities. methods data collection. the study focuses on 12 years from 2010 to 2021, utilizing secondary data only. the data for evaluation were extracted from the annual financial statements of 45 listed cement and mining companies on the johannesburg stock exchange (jse). sample and population. the study population involves 45 cement and mining companies listed on the jse as of december 31, 2021. gay, mills and airasian (2009) suggest that if a target population is less than 100 participants or units, it is best to sample the whole population. consequently, this study used the whole population of 45 listed cement and mining companies. result and discussion the hypotheses framed in this research are tested with multiple linear regression analysis. hypothesis 1 ho: there is a significant relationship between emap and financial performance that is proxied by the return on assets of south african cement and mining companies. table 1. anova table model sum of squares df mean square f sig. regression 19.957 4 4.875 100.468 .000b 1 residual .073 535 .001 total 20.030 539 regression 19.285 7 1.487 61.786 .581c 2 residual .745 532 .001 total 20.030 539 a. dependent variable: return on assets b. predictors: (constant), debtratio, leverage, logemployees, logyears 20 c. predictors: (constant), debtratio, leverage, logemployees, logyears, log_evirontrai, log_energyeff, log_environau the addition of the three emap was not significant f (7, 532) = 61.786, p = .581 (insignificant) in their capacity to predict financial sustainability performance (return on assets). this was described to highlight that the observed low improvement emanating from the addition of emap into the roa model could have happened by coincidence. in summary, table 1 shows that the regression model forecasts the dependent variable (return on assets) significantly well, with p < .005. this means that the regression model is a good fit for the data. regression coefficienta table 2. coefficients of dependent variable: return on assets model unstandardized coefficients std.coefeffici ent t sig. collinearity statistics b std. error beta tole rance vif (constant) .271 .198 -1.252 .002 log_evirontrai .007 .163 17.37 2.693 .631 .695 1.438 log_energyeff -.471 .043 .152 -.064 .877 .534 1.872 log_environau .008 .879 .916 .423 .691 .898 1.113 log_yearsonjse .084 .834 .374 -.234 .041 .567 1.765 log_employees .031 .997 .775 -.876 .039 .646 1.548 debt ratio -.856 3.590 -.838 4.186 .766 .865 1.156 leverage .021 .321 .103 .023 .051 .549 1.821 a. dependent variable: return on assets the parameters in the roa model were analyzed. table 2 displays the coefficients table results from ibm spss statistics 24. it also shows the coefficient from the t-test using a significant value of p = .05. the coefficient table explains the degree to which “the individual predictor variable contributes to the model” (mikal et al., 2019). there is substantial proof that the roa model has explanatory power (p = .002). table 2 shows that log_evirontrai (p = .631), log_energyeff (p = .877), and log_environau (p = .691) were not significant in their capability to predict financial sustainability proxied by roa; therefore hypothesis 1 is rejected. this shows that in the summary of the coefficients in table 2, no individual emap significantly predicted a measure of financial sustainability performance. so, it is accepted that there is no statistically significant relationship between emap and roa. hypothesis 2 ho: there is a significant relationship between emap and financial performance proxied by the net profit margin of south african cement and mining companies. the addition of the emap (the independent variables) into the npm model failed to achieve a material improvement in the explained variation, f (3, 532) = 2.765, p = .340. this means that there is an insignificant relationship between the three emap and financial sustainability performance (net profit margin). 21 there was enough evidence that the npm model had explanatory power (p = .004). table 4 shows the three emap (logenvirontrain, p = .673; logenergyeff, p = .634; and logenvironaud, p = .651) were not significant in their aptitude to predict financial sustainability performance (net profit margin). also, as reflected in table 3, emap could not significantly predict the npm, f (7, 532) = 2024.78, p = .340. therefore, hypothesis 2 is rejected, indicating no significant relationship between emap and financial sustainability performance proxied by npm. table 41. coefficients of dependable variable — net profit margin model unstandardized coefficients std. coef ficients t sig. collinearity statistics b std. error beta tole rance vif (constant) -.309 .031 -1.421 .004 logenvirontrain .013 .154 .027 1.893 .673 .611 1.638 logenergyeff .065 .132 .382 1.194 .634 .588 1.702 logenvironaud .015 .021 .007 4.783 .651 .867 1.153 logyearsonjse -.003 .494 -.001 -.884 .049 .601 1.665 logemployees .021 .667 .875 -.956 .065 .603 1.658 debt ratio .654 1.630 -.938 1.086 .765 .896 1.116 leverage -.032 .342 .001 .432 .043 .976 1.023 hypothesis 3 ho: there is a significant relationship between emap and financial sustainability proxied by the return on equity of south african cement and mining companies. table 5. anova once the control variables were added onto the model (i.e., step 1), the roe was extremely forecasted by these control variables, f (4, 535) = 5.897, p < .001. the addition of the emap (the independent variables) culminated in the improvement in the described difference, f (7, 532) = 3.543, significant, p = .013. as well as, the emap similarly forecasted significantly after isolating the impacts of the control variables, r-square change = .017, f (3, 532) = .843, p = .013. for the results, the emap seems to avail significant extra predictive power further than what is model sum of squares df mean square f sig. regression .046 4 .002 5.897 .000 1 residual .072 535 .000 total .118 539 regression .034 7 .001 3.543 .013 2 residual .084 532 .000 total .118 539 22 contributed by the control variables, with additional 1.7% variations in the npm explained by the emap in table 6. table 6. return on equity — model summary model summary model r r-square adjusted rsquare std. the error in the estimate r-square change change statistics f change df1 df2 sig. f change durbin watson 1 .629a .396 .341 .02023 .341 5.8976 4 535 .000 2 .643b .413 .294 .02044 .017 .843 3 532 .013 2.165 note: a. predictors: (constant), logyearsonjse, logemployees, debtratio, leverage b. predictors: (constant), logyearsonjse, logemployees, debtratio, leverage, logenvirontra, logenviroaud, logenergyeffe. c. dependent variable: return on equity table 6 depicts that the emap predicted significantly after isolating the impacts of the control variables, r-square change = .017, f (3, 532) = .843, p = .013. relying on these findings, the emap seems to make available significant extra predictive power further than what is contributed by the control variables, with a further 1.7% variation in roe described by the emap. based on the results of the three hypotheses tested, two accounting-based measures (roa and npm) appear not to relate significantly with the emap of the cement and mining companies in south africa. only roe was significantly and positively associated with emap in this study. overall, this study shows a no or neutral relationship between emap and financial performance. this suggests that an upsurge in the emap cannot affect the financial performance of corporate companies. this means that cement and mining companies in south africa have to identify and adopt emap, which can significantly affect their financial performance. the results seem to imply that not all emap employed by the cement and mining companies in south africa results in measurable material enhancement. this call into scrutiny the strategic standpoint of such activities by the cement and mining companies as there is no significant positive impact on financial performance. this conflicts with the strategic consequence of adopting emap and may inhibit the companies from accomplishing their economic responsibility. following arguments by iredale et al. (2017) and the point of view of ullmann (1985) indicate that the neutral relationship between emap and npm can be attributed to the absence of a generally accepted standard to define emap, which may differ from accountants to environmental personnel. in addition, the results further affirm friedman's (1970) school of thought that any environmental expenditure contradicts the shareholders' interests and leads to weakening a company's performance. although the overriding perception is that enhanced environmental performance improves a company's financial performance, the proof still needs to be more conclusive. this finding of no significant relationship between emap and financial performance is consistent with studies such as şimşek and öztürk (2021), dhar (2021), jamil et al. (2020), iredale et al. (2017), nyirenda et al. (2013), kamande and lokina (2013), neeveditah et al. (2017), and mukeredzi (2019) that found no significant relationship between environmental management practices and financial performance. 23 theoretical arguments on the no significant relationship can also be made because there is a difference in the timing of benefits and costs of emap (hart & ahuja, 1996). hart and ahuja (1996) note that the delay in attaining economic benefits from environmental initiatives may be ascribed to growing short-term environmental expenditure caused by restructuring in the company. a study of 127 companies listed on the s&p 500 indicates that one to two years are required for environmental performance to positively influence company performance as proxied by roa and roe. in such circumstances, it is essential for proper management of the time lags because dhar (2021) posits that, at times investing in emap may not pay back instantly but ought to be beneficial in the upcoming years. this can be because the sampled cement and mining companies have yet to earn benefits from the environmental investment. however, because adopting emap is reflected to have some costs, a no significant relationship can only be seen once benefits equal costs. if this is not the case, then companies must ascertain the type of suitable emap concerning different stakeholders "because the process of generating profits is complicated by increased environmental costs” (şimşek & öztürk, 2021). another possible justification for the lack of a relationship between emap and financial performance is that ema needs to be strategically implemented in this sample at a statistically significant level. inferences are that government regulation in south africa still needs to be improved for ema adoption in the cement and mining companies. this suggests that the current emap used in the sampled companies needs to be revised to improve profitability as measured by roa and npm or ema is new to the cement and mining companies. alternatively, cement and mining companies are only starting to participate in emap. as a result, qian et al. 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economic performance of us firms. academic and management, 103:540–557 xia, d. & wang, q. 2021. the synergetic impact of environmental and innovation information disclosure on corporate financial performance: an empirical study based on china coal listed companies. technovation, 100(2021):1-12 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 29 the influence of supervisory action on the performance of auditors in public accountant offices volume 1 number 3 november 2020 page 29-34 putu gede wisnu permana kawisana, putu budi anggiriawan faculty of economics and business, university of warmadewa, indonesia corresponding author: putu gede wisnu permana kawisana faculty of economics and business, university of warmadewa, indonesia e-mail: permanaunwar@gmail.com article history: received: 2020-10-27 revised: 2020-10-18 accepted: 2020-11-27 abstract: this study aims to examine the effect of locus of control as a moderating variable on the relationship between supervisory action on junior auditors' performance. this research was conducted at a public accounting firm on the island of bali. the number of samples used is 55 junior auditors who work in kap, with the technique of determining the sample is purposive sampling. the sample collection uses a survey method, namely by distributing questionnaires by surveyors. this research uses moderation regression analysis technique. by continuing to go through the test stages of classical instruments and assumptions. based on the research results, it can be seen that the locus of control variable has no effect on junior auditors' job satisfaction. the supervisory action variable has a positive influence on the performance of junior auditors. this study also proves that locus of control is proven to strengthen the relationship between supervisory action on the performance of junior auditors who work in public accounting firms in bali. keywords: locus of control, supervisory action, auditor performance cite this as: kawisana, p.g.w.p., anggiriawan, p.b (2020). the influence of supervisory action on the performance of auditors in public accountant offices. international journal of environmental, sustainability, and social science, 1(3), 29-34. https://doi.org/10.38142/ijesss.v1i3.40. introduction as a public accountant profession, supervision is an important thing that must be applied by a senior auditor in managing its members. this is presented in a statement from audit standards (sas) number 22 concerning the first field standard which reads 'the work is to be adequately planned and assistants, if any, are to be properly supervised' (pratiwi, et al., 2020). the existence of a junior auditor as an assistant to his superior in working for a public accountant must be interpreted as an inseparable work unit (one team). job responsibilities, even if they are carried out or carried out by junior auditors, remain under the supervision of the superior of the public accountant in charge. apart from hiring junior auditors, public accountants must also appoint expert staff to streamline their audit duties. the use of locus of control in this study considers that the performance of an auditor can be influenced by individual factors, including psychological characteristics, namely locus of control (rogowska et al., 2020). adiputra et al (2014) has proven that locus of control is a moderating variable that can be used for research. locus of control (loc) is the degree to which a person believes that they can control their own destiny. according to saputra (2012), locus of control (loc) is a person's perspective on an event whether a person can or cannot control the events that occur to him. saputra (2012) define locus of control as the belief of each individual employee about his ability to be able to influence all events related to himself and his job (lado & alonso, 2017). the definition of auditor performance according to atmadja & saputra (2018) states that: auditor performance (work performance) is a work achieved by an auditor in carrying out the tasks assigned to him based on his skills, experience, and seriousness of time measured. by considering quantity, quality and timeliness (singh & singh, 2018). the auditor's performance in saputra (2012) states that: auditor performance is the result of a pattern of actions taken to achieve goals in accordance with performance standards, qualitative and quantitative, which have been set by individuals personally or by the company where the individual works (hill et al., 1977). xu et al (2017) states that supervision action is the act of supervising or directing the completion of work. supervision is an activity to coordinate the implementation of tasks through effective and efficient direction and feedback. supervision includes directing the junior auditors' efforts related to achieving the audit objectives and determining whether these objectives can be achieved (xu et al., 2017). attribution theory attribution theory studies the process of how a person interprets an event, learns how a person interprets the reason or cause of his behavior. this theory was developed by bandura (1977) who argued that a person's behavior is determined by a combination of internal and external forces. behavior caused by such internal forces is believed to come from within the individual's own person. examples of such internal strengths are ability, knowledge, and effort (wong & lui, 2007). while the behavior derived from external international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 30 forces is the result of pressure on certain situations or circumstances that force a person to do certain actions. external strength factor that is strength from outside can be task difficulty or luck (verma & chandra, 2018). theory of accounting behavior. behavioral accounting is part of the accounting discipline that examines the relationship between human behavior and the accounting system, as well as the behavioral dimensions of the organization in which man and accounting system is located and recognized its existence (lau & moser, 2008). thus, the definition of behavioral accounting is a study of the behavior of accountants or nonaccountants influenced by accounting and reporting functions (hopwood, 1989). behavioral accounting emphasizes the consideration and decision-making of accountants and auditors, the influence of accounting functions and auditing functions on behavior, suchas judgment, auditor decisionmaking and the quality of auditors' considerations and decisions, as well as the influence of the output of accounting functions in the form of financial statements on user considerations and decision making (fama, 2012). effect of locus of control relationship on junior auditor's performance. saputra (2012) concluded that locus of control partially has an influence on work performance. the results of this study prove that locus of control affects job performance. the results of this study differ from the results of previous studies conducted by iles-caven et al (2018) that locus of control has no effect on performance. if an auditor tends to have an internal locus of control so that he is confident in his ability to solve a problem, it will lead to job satisfaction and it is hoped that it will improve the auditor's performance / performance (atmadja & saputra, 2018). however, if an auditor has a tendency to trust factors outside himself as a determinant of his success, it can be said that he has an external locus of control, this will actually reduce job satisfaction and result in decreased performance of the auditor. based on the explanation from previous researchers, the hypothesis in this study can be described as follows: h1: locus of control affects junior auditors' job performance. the influence of supervisory action relationship on junior auditors performance. supervisory action is an act of supervision divided into 3 aspects, namely aspects of leadership, aspects of working conditions, and aspects of assignments. from the results that can be presented in patten's research, it is evident that these three aspects have a significant effect on job satisfaction (farooqui & nagendra, 2014). the research conducted by saputra et al (2019) proves that only 1 aspect, namely leadership and mentoring, has an effect on job satisfaction, while aspects of work conditions and assignments have no effect on auditor job satisfaction. based on differences in previous research, researchers tend to take general initial assumptions as follows: h2: supervisory action affects the junior auditors performance. the influence of locus of control moderates the supervisory action. relationship on job satisfaction of junior kap auditors in bali research conducted by lestari & yaya (2017) shows that there is an interaction between directive leadership style and locus of control on job satisfaction. research conducted by atmadja & saputra (2018) also shows that there is a significant relationship between leadership style and job satisfaction through locus of control as a moderating variable. the results of these studies contradict research conducted by musich et al (2019) which failed to prove the influence of the role of leadership interaction and locus of control on subordinate job satisfaction. based on this, the researcher formulated the following hypothesis. h3: locus of control moderates the relationship between supervisory action and junior kap auditors performance in bali method this research uses descriptive statistical analysis method to describe how locus of control moderates the relationship between supervisory action and junior auditors performance at accountant public office in bali. moderated regression test was carried out in this study to test the effect of the research variables. based on observations made by researchers, there are 14 public accounting firms in bali. this study uses a non-probability sampling method with purposive sampling technique. purposive sampling or sampling aims to be carried out by taking samples from the population based on certain criteria. in this study, the sample used was junior auditors at kap in bali. this research using the descriptive statistical analysis is intended to provide an overview of the demographics of respondents. this overview includes questions about the application of supervisory action, job satisfaction, and locus of control. the tool that can be used in testing the validity of a questionnaire is the correlation number between the statement score and the overall score for the respondent's statement on the information in the questionnaire. the type of correlation used here is the pearson correlation between the score of each statement and the item's total score. if the level of significance is less than 0.05, it is not valid. invalid questions should be removed from the questionnaire and then recalculated. a questionnaire is declared reliable or reliable, that is, if someone's answer to a question is consistent from time to time. the reliability test was carried out by using the alpha cronbach (α) statistical test. a variable is said to be reliable if it meets α ≥ 0.60. the normality test aims to test whether the dependent and independent variables in the regression model are normally distributed or not. the assumption of normality is considered fulfilled if the data used is large enough (n> 30). to test the normality of the data used graph analysis and the kolmogorov-smirnov test statistical test. a good regression model is homocedasticity, that is, the residuals have the same variants from one observation to another. if the variants are not the same, then it is said to be heteroscedasticity. one way to detect heteroscedasticity is to use a glacier test. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 31 moderated regression analysis several methods of analysis that can be used to measure variables in this study are interaction test, absolute difference value, and residual test. this study uses the absolute difference value test for the following reasons: 1. this model is able to solve the multicollinearity problem which generally occurs very high when using the interaction test 2. this model includes the main effect variable into the regression analysis, while the residual test only includes the interaction effect. eliminating the main effects in the moderated regression equation will cause the results of the interaction coefficient to be biased towards significant, thereby eliminating the meaning of the interaction effect. in the absolute difference value test, the value of each independent and moderating variable is a standardized score. furthermore, the interaction of the independent variable and the moderating variable is measured by the absolute value of the difference between the two variables or using the absolute difference value. the statistical equation used from this research is : ŷ = a + b1 zx1 + b2 zx2 + b3 | zx1_ zx2 | + ɛ…….(1) this research was conducted to determine the effect of locus of control moderating the relationship between supervisory action on junior auditors performance. data collection was carried out by distributing questionnaires to eleven public accounting firms registered with the indonesian public accountants association for the bali region in 2020. it can be seen that the number of questionnaires distributed in this study were 68 copies. researchers did not distribute questionnaires to one kap on the grounds that the kap was closed. of all the number of questionnaires sent, 68 were returned questionnaires and 2 did not return. this research results show that the number of questionnaires returned by respondents was 66 and after being checked there were 11 questionnaires that could not be used as respondents in the study because they were superiors and senior auditors, so they did not meet the criteria. in this study, the perception of junior auditors is wanted. this research is feasible to continue because based on the central limit theory, the minimum number of samples to find a normal curve reaches a minimum value of 30 respondents. to test the hypothesis in the study of the ability of locus of control to moderate the effect of supervisory action on junior auditors performance. results and discussion the results of the t test that have been carried out on each variable will be presented in table below: table 1. description statistic coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -1.017 9.844 -.103 .918 loc .123 .132 .118 .931 .356 sa .650 .247 .322 2.635 .011 locsa .046 .017 .331 2.678 .010 a. dependent variable: ap from that tabel the researcher can give the explanation about statistics results as follow: 1) locus of control has a negative effect on junior auditor’s performance(h1) from table 4.10 it can be seen that the significance value of the locus of control variable is 0.356 which is above the 0.05 level of significance. thus the first hypothesis which states that locus of control has no effect on auditor satisfaction (iles-caven et al., 2018; lestari & yaya, 2017). 2) supervisory action has a positive effect on junior auditor’s performance(h2) this results can be seen that the beta value on supervisory action is 0.650, with a significance value of 0.011 which is below the 0.05 level of significance. thus the first hypothesis which states that locus of control has a positive effect on auditor’s performanceis accepted (kiazad et al., 2010; saputra, trisnadewi, et al., 2019). 3) the higher the supervisory action, the higher the job satisfaction of the junior auditors when the locus of control increases (h3). this results can be seen that the significance value of the locus of control interaction as a moderating variable on the relationship between supervisory action and auditor performance is 0.010 which is below the significant level of 0.05. thus hypothesis 2 which states that the increasing locus of control in an auditor, the more supervisory action in increasing auditor’s performanceis accepted (musich et al., 2019). this indicates that the inclusion of the locus of control variable in the regression will strengthen the effect of supervisory action on job satisfaction of junior auditors, which before moderation is significant negative with a value of 0.011 which becomes more significant with a value of 0.010. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 32 this study examines the effect of locus of control on moderating the relationship between supervisory action on junior auditor’s performance in kaps throughout bali. based on the explanation of the results of the classical assumption test and moderation regression, some conclusions from the hypothesis can be explained as follows: 1. locust of control has no effect on junior auditors performance after testing the hypothesis, the results show that hypothesis 1 is rejected, where the locus of control variable is rejected. the locus of control variable has no effect on auditor job satisfaction. these results are consistent with research conducted by saputra (2012), this proves that the belief in the success factors of kap completion of tasks owned by a junior auditor when working at a public accounting firm does not reflect the job satisfaction obtained (larasdiputra, et al., 2019). 2. supervisory action has a positive effect on junior auditors performance after testing the hypothesis, the results show that hypothesis 2 is accepted, which indicates that the supervisory action variable has a positive and significant effect on junior auditors performance. the results of this study are consistent with the results of research conducted by kiazad et al (2010) which state that supervisory action has a positive and significant effect on auditor satisfaction. a senior auditor as a supervisor for junior auditors should maintain and form an intense relationship with his subordinates, namely junior auditors who still lack experience. guidelines in examining the results of their examination work paper in handling clients must be properly directed. in addition, senior auditors must also create working conditions that are as comfortable as possible in order to reduce work stress levels by increasing the role of counseling (saputra, juniariani, et al., 2019). exemplary action of supervision / supervisory action is needed because the representation of psychological functions is the impact of career development in kap which is supported by work experience, knowledge, training, and challenging cases (paino et al., 2015). this attitude is a form of reflexivity of the amount of work performed by the auditor as a result of the assessment, both from the number of positive inputs rather than the confidence of the amount the auditor will receive. the results of this study are consistent with the research of adiputra et al (2014); saputra, juniariani, et al (2019); utami & silvia sutejo (2012) 3. as the supervisory action increases, the auditor’s performance increases when the locus of control increases. after testing the hypothesis, it is found that hypothesis 3 is accepted, which means that locus of control moderates the effect of supervisory action on junior auditors' performance. the locus of control variable is proven to be able to strengthen the relationship between supervisory action and junior auditor’s performance (saputra, 2012) in accounting public office in bali. locus of control which is an individual's ability to be able to influence all events related to him and his work in this study is proven to be able to strengthen the relationship of supervisory action to junior auditors performance (ajzen, 2002). this is presumably because each individual of the junior auditors has good confidence in completing the audit assignments of their clients (zhang et al., 2007), which is strongly supported by the strong form of coordination that has been carried out by kap leaders and senior auditors (petraşcu & tieanu, 2014), so that it has a positive impact on junior auditors performance (islam, 2019). conclusions based on the results of the discussion in the previous chapter, the following conclusions can be drawn. 1. locust of control has no effect on junior auditors performance). this proves that the belief in the success factors of kap completion of tasks owned by a junior auditor when working at a public accounting firm does not reflect the job satisfaction 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(2007). audit committee quality, auditor independence, and internal control weaknesses. journal of accounting and public policy, 26(3), 300–327. https://doi.org/10.1016/j.jaccpubpol.2007.03.001 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 218 strategy formulating based on critical success factors in mutiara bakery msmes volume: 3 number: 2 page: 218-226 1budi utami, 2sudarmiatin, 3agus hermawan 1,2,3management science of doctoral program, state university of malang, indonesia corresponding author: budi utami e-mail: budiutami.2104139@student.um.ac.id article history: received: 2022-04-02 revised: 2022-0524 accepted: 2022-07-15 abstract: mutiara bakery is a umkm that produces and markets bread. currently, only 2 (two) stores are operating. cpm is an appropriate strategic management tool in identifying the strengths and weaknesses of the main competitors in relation to the strategic position of the products or services offered. this research aims to strategy formulating based on critical success factors in mutiara bakery msmes. the basic method used in this research is the descriptive-analytical method. the technical implementation of this research is carried out using a survey technique, namely the method of collecting data from a number of units or individuals at the same time (or period). the results showed that mutiara bakery smes needed. the proposed marketing strategy can be divided into 2 groups, short-term and longterm. the short term can be done now, while the long term is done after waiting for capital input. strategies that can be carried out by msme mutiara bakery can now be seen as follows: 1. creating new, more attractive packaging designs 2. sales are made online using facebook, instagram, and whatsapp. keywords: cpm matrix, marketing strategy, msme mutiara bakery cite this as: utami, b., sudarmiatin., hermawan, a. (2022) “strategy formulating based on critical success factors in mutiara bakery msmes” international journal of environmental, sustainability, and social sciences, 3 (2), 218 – 226. introduction the business world can never be separated from competition. the amount of uniformity in the products available in the market, makes consumers faced with many purchasing choices. product uniformity and price differences that are not too large cause the company to be in a position of intense competition. in the competition, it is very important to know the position of our products in the industry. this knowledge can be obtained through environmental analysis (internal and external) of the company. the problem that is quite complicated in analyzing the competitive environment in the market is the mechanism that is not easy to obtain this information, especially for new companies or small companies. the ability to provide data from only internal and external factors may be easily fulfilled. mutiara bakery is a umkm that produces and markets bread. this business has been established in 2010. prior to the covid-19 pandemic, this business had 5 (five) shops spread across the cities of mojokerto and jombang. daily sales turnover of 5 (five) stores can reach idr 5,000,000/day. the location of 4 (four) shops is on the edge of the highway and 1 (one) shop is attached to a residential house in the alley. mutiara bakery produces a variety of breads, including plain bread, and sweet bread filled with various flavors (including cheese, chocolate, various kinds of jam and nuts. in addition to all the shops are the same, there are also donuts and pizza. the price of bread varies between rp 3,500 – rp 11,000. party and retail sales system, each store also serves orders. currently only 2 (stores) bakeries are still operating. total workforce and 5 owners. every day in this new normal life, mutiara bakery can only sell approximately 100 (one hundred) pieces of bread for its 2 (two) shops. the decline in demand was exacerbated by the number of new competitors, namely pop-up cake vendors on the roadside who not only sold bread but also cakes. to increase sales, apart from accepting orders for bread, mutiara bakery also markets it through instagram. facing such situations and conditions, in order to optimize sales and market opportunities, an effective way is needed in terms of bread marketing. mailto:budiutami.2104139@student.um.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 219 based on the description above, this research aims to: 1) knowing the important success factors in mutiara bakery marketing 2) knowing strategic factors in mutiara bakery marketing, 3) formulating alternative strategies that can be applied in mutiara bakery marketing 4) determining strategic priorities that can be applied in the marketing of mutiara bakery. methods the basic method used in this research is descriptive analytical method. the data collected was first compiled, explained and then analyzed (soeratno and arsyad, 1995; surakhmad, 1998). the technical implementation of this research is carried out using a survey technique, namely the method of collecting data from a number of units or individuals at the same time (or period). this research was conducted in both stores. respondent determination method: a. determination of respondents for determination of important success factors b. determination of respondents for determination of weights and ranks in the competitive profile matrix. c. determination of respondents for determination of weights and ranks in the competitive profile matrix. the research was conducted on the umkm mutiara bakery which is located on jl. pisang rt 03 rw 05, mojokerto city, east java. the research began on october 5, 2021, by conducting initial interviews with the business owner, mrs. dewi. besides mrs. dewi, interviews were also conducted with mrs. nur as an employee of the finance department. this interview aims to find out the current condition of msme mutiara bakery and the problems they are currently facing. the next step is to fill in the blind test questionnaire by the respondents. the selected respondents are respondents who buy bread at least once a week or more. the next step is filling out the questionnaire to find the weight of the cpm. in this research, the first thing to do is to identify the problems that occur in msme mutiara bakery. the data collected is primary data and secondary data. next, analyze external factors and internal factors. from internal factors and external factors and continued by determining opportunities, threats, strengths and weaknesses. the ife matrix was made based on the results of the weighting of interviews conducted with ms. dewi as the owner of msme mutiara bakery and mrs. nur as an employee of the finance department. the interviews related to the strengths and weaknesses of msme mutiara bakery. similar to the ife matrix, the efe matrix was made with references from david (2009) which was adapted to the conditions of mutiara bakery's umkm. the weighting of the efe matrix is obtained from the results of questionnaires to consumers along with interviews with cake traders. one of the strategic management tools that can help management to investigate and map the position of the main competitors compared to their company through the critical success factors needed is the competitive profile matrix (cpm). cpm is an appropriate strategic management tool in identifying the strengths and weaknesses of the main competitors in relation to the strategic position of the products or services offered. this analysis tool is used at the input stage. cpm shows a clear picture of the relative strong points and weak points of a product or service against competitors. cpm assessment is measured based on the critical success factors that consumers pay attention to. the cpm matrix (competitive profile matrix) is an approach to determine the relative strengths and weaknesses of a company against its competitors on product, place, promotion, and price variables (harisudin, 2011; lukito, lianto, & surjani, 2013; marcos, 2011). 2014). to perform analysis on this matrix, first, determine the value of weights and ratings to be able to find out the strengths and weaknesses of the company. the weight value is obtained based on the results of a questionnaire filled out by consumers at random, while the rating value is determined based on the results of a blind test that has been carried out. the success of a business is not an accident but the result of the formulation of an effective strategy. an effective strategy begins with the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 220 company's ability to understand and deal with its internal and external environment properly and appropriately. based on a proper analysis of the internal and external environment, a selective and appropriate strategy formulation can be formulated. success is the product of continuous sensitivity to constantly changing external and internal conditions as well as intelligent formulation and application and adaptation to various conditions (david, 2011). therefore, mutiara bakery needs to formulate its marketing strategy in order to implement a marketing strategy that is more adaptive and relevant to its micro and macro environment. thus, an analysis of the internal and external environment is very important. analysis of the internal environment includes the company's strengths and weaknesses. while the analysis of the external environment includes opportunities and threats and can be related to trends and phenomena of economic, sociocultural, demographic, environmental, political, legal, government, technology and competitive conditions (david, 2011). the entire evaluation of the internal and external environment is referred to as a swot analysis (kotler & keller, 2016). the competitive profile matrix (cpm) is used to determine the competitive position of a company in the industry (david, 2011). law, government, technology and competitive conditions (david, 2011). the entire evaluation of the internal and external environment is referred to as a swot analysis (kotler & keller, 2016). the competitive profile matrix (cpm) is used to determine the competitive position of a company in the industry (david, 2011). law, government, technology and competitive conditions (david, 2011). the entire evaluation of the internal and external environment is referred to as a swot analysis (kotler & keller, 2016). competitive profile matrix (cpm) is used to determine the competitive position of a company in the industry (david, 2011). to find out the variation of important success factors in the marketing of mutiara bakery durian, the competitive profile matrix developed by david (2009) was used which was adapted to harisudin (2011)'s approach. the analytical tool used in formulating alternative strategies is the swot matrix. strategy determination was analyzed using the quantitative strategic planning matrix (qspm) developed by david and david (2009). from these sources, the elements of opportunities and threats for msme mutiara bakery were obtained. the ie matrix is made based on the score results from the ife matrix and the efe matrix. the results of scores and ratings from the ife matrix and the efe matrix will be combined using the ie matrix to determine the mutiara bakery msme area whether it is in a growth and build, hold and maintain or harvest and divest position. the swot matrix is determined based on the results of the analysis of internal factors and external factors. then arranged so, wo, st, wt based on the position of the ie matrix. from the strategies obtained, several alternative strategies will be arranged using the swot matrix. alternative strategies are formulated using the swot matrix by taking into account the strategy results obtained in the ie matrix. the blind test was carried out to find out the advantages and disadvantages of mutiara bakery's umkm products against similar competitors, namely impromptu traders. the choice of competitors is because they also sell the same type of bread, namely jam sandwiches, donuts and pizza. a blind test questionnaire was given to prospective consumers who bought bread at msme mutiara bakery to determine the response of potential consumers to the mutiara bakery bread product. this blind test becomes cpm input by taking the weight value from the blind test results. the weighting is similar to the efe matrix, but there are rankings and total scores from competitors obtained from the results of the blind test. this blind test becomes cpm input by taking the weight value from the blind test results. the weighting is similar to the efe matrix, but there are rankings and total scores from competitors obtained from the results of the blind test. this blind test becomes cpm input by taking the weight value from the blind test results. the weighting is similar to the efe matrix, but there are rankings and total scores from competitors obtained from the results of the blind test. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 221 result and discussion msme mutiara bakery is a home industry msme that produces various sweet breads starting in 2010. msme mutiara bakery is led by ms. dewi as the owner of the business which is located on jl. banana rt 03 rw 05 mojokerto city. the types of sweet bread produced by msme mutiara bakery are sweet breads of various contents, plain bread, donuts and pizza. msme mutiara bakery does not have an organizational structure. all activities in the central store and branches are coordinated by the owner. the number of employees at msme mutiara bakery is 6 (six) people with details of 4 (four) people at the central store and 2 (two) people at branch stores. during the covid19 pandemic, the highest turnover obtained by msme mutiara bakery was idr 400,000. the results of the data that have been obtained can then be processed data. data processing is carried out in several stages. input stage (input stage). the input stage consists of an internal factor evaluation matrix (ife) and an external factor evaluation matrix (efe). the internal factor evaluation matrix (ife) was obtained by calculating the weights and ratings for internal factors based on interviews filled out by ibu dewi (id) and ibu nur (in) (table 1). the next step is to analyze the ife matrix (table 2). the external factor evaluation matrix (efe) was obtained by calculating the weight and rating for external factors based on a questionnaire filled out by ibu dewi (id) and ibu nur (in). matching stage. based on the data and calculation results obtained at the input stage, then proceed to the matching stage. the matching stage is used internal-external matrix (ie matrix) and swot matrix (strengths-weaknesses-opportunities-threats). from the results of the internal – external matrix (ie) assessment for msme mutiara bakery, the iee and ife scores indicate a moderate position in quadrant 5 (figure 1). the result of the ie matrix as the basis for the creation of the swot matrix. blind test. this blind test aims to find out the response of potential consumers to sweet bread when compared to sweet bread products that are already on the market, in this case the sweet bread used as a comparison for msme mutiara bakery's sweet bread is blora bakery sweet bread, pandan bread with jam filling. the questions from the blind test were used based on the results of interviews with consumers and the umkm mutiara bakery to determine what factors could determine the quality, packaging, labels, and logos of sweet bread products. competitive profile matrix (cpm). competitive profile matrix (cpm) is used to determine the weights and ratings that are used as the basis for determining the strengths and weaknesses of a business. the weight and rating values are obtained based on the results of questionnaires filled out by consumers at random, while the rating values are determined based on the results of the blind tests that have been carried out. the results of the total score calculation can be seen in the table below. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 222 table 1. calculation of internal factor weights and ratings internal factors weight rating average total score ns 1 ns 2 ns 3 average ns 1 ns2 ns 3 average strength the right taste (not too sweet) 0.077 0.070 0.060 0.069 3 4 4 3.67 0.253 soft texture 0.070 0.070 0.065 0.068 4 4 4 4 0.272 beautiful bread shape 0.065 0.065 0.065 0.065 3 4 4 3.67 0.238 does not use preservatives 0.075 0.075 0.075 0.075 4 4 3 3.67 0.275 affordable prices 0.065 0.060 0.065 0.063 4 4 3 3.67 0.231 bread is always new/fresh 0.075 0.075 0.070 0.073 4 3 3 3.33 0.243 special discount for certain events/purchases 0.075 0.075 0.075 0.075 4 3 3 3.33 0.249 not easy to expire 0.075 0.070 0.070 0.071 4 3 4 3.67 0.260 weakness limited capital 0.065 0.065 0.060 0.063 1 2 2 1.67 0.105 the technology in the production process is still simple 0.065 0.060 0.065 0.063 2 2 2 2 0.126 product standard 0.065 0.060 0.065 0.063 2 2 2 2 0.126 location 0.065 0.060 0.065 0.063 2 2 2 2 0.126 lack of promotional activities 0.070 0.060 0.065 0.065 2 1 1 1.33 0.086 hr quality 0.065 0.065 0.070 0.066 1 2 2 1.33 0.0877 product variations are not even and many 0.065 0.060 0.065 0.063 1 1 2 1.33 0.083 1.005 2,471 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 223 table 2. ife . matrix internal factors weight rating score strength the right taste (not too sweet) 0.069 3.67 0.253 soft texture 0.068 4 0.272 beautiful bread shape 0.065 3.67 0.238 does not use preservatives 0.075 3.67 0.275 affordable prices 0.063 3.67 0.231 bread is always new/fresh 0.073 3.33 0.243 special discount for certain events/purchases 0.075 3.33 0.249 not easy to expire 0.071 3.67 0.260 weakness limited capital 0.063 1.67 0.105 the technology in the production process is still simple 0.063 2 0.126 product standard 0.063 2 0.126 location 0.063 2 0.126 lack of promotional activities 0.065 1.33 0.086 hr quality 0.066 1.33 0.0877 product variations are not even and many 0.063 1.33 0.083 1.005 40.67 24.71 table 3. calculation of the weight and rating of external factors external factors weight rating average total score ns 1 ns 2 ns 3 average ns 1 ns2 ns 3 average opportunity online marketing 0.096 0.090 0.096 0.094 3 3 3 3 0.240 hr training by relevant agencies 0.088 0.090 0.080 0.083 4 3 3 3.33 0.276 population increase 0.080 0.080 0.080 0.080 3 3 3 3 0.210 raw materials are easy to obtain 0.080 0.080 0.080 0.080 3 3 3 3 0.240 threat raw material price fluctuation 0.080 0.090 0.080 0.083 2 2 2 2 0.166 there are many competitors 0.070 0.060 0.080 0.070 1 1 1 1 0.070 1,000 1,202 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 224 the proposed marketing strategy can be divided into 2 groups, short term and long term. the short term can be done now, while the long term is done after waiting for capital input. strategies that can be carried out by msme mutiara bakery can now be seen as follows: 1. create new, more attractive packaging designs. this packaging design includes changes in color, changes in differentiation and positioning. changing the existing packaging design color to a color that is easier to see and gives a differentiating factor to the packaging. 2. online sales are needed to make mutiara bakery better known to the public. online sales can be focused on social media such as facebook, instagram, and whatsapp. marketing using facebook media used is business facebook and advertising is different from personal facebook in general, but the instagram used is the same instagram in general, it's just that you can also use paid advertising instagram while whatsapp is an application that is used as a personal contact to sell so that when customers want orders can be made via the whatsapp application. there are pamphlets that can be used by msme mutiara bakery if they are willing to use online media to market sweet bread products. keep selling through existing distributors. with the help of distributors, mutiara bakery's bread products can be easily distributed to stalls in the surrounding area. the distribution of sweet bread products is adjusted to the production capacity of msme mutiara bakery. 3. alternative bread labels. 4. the price of mutiara bakery bread has not changed because prices can be competitive. the price given by msme mutiara bakery to consumers has been able to compete, the price is rp3.500,for one pack of mutiara bakery bread, while for competitor bread, the price is rp2.000,-. it can be seen from the blind test that has been carried out, that respondents who filled out the blind test were very satisfied with the price of mutiara bakery bread. 5. establish good relations with suppliers. maintaining good relations with suppliers can help finance the umkm mutiara bakery. having a good relationship with suppliers can help meet the needs of msme mutiara bakery in terms of raw materials, the raw materials obtained by msme mutiara bakery are of good quality. 6. cooperate with distributors to provide incentives for stalls with the most sales per 6 months. collaborating with shop owners can be done by placing mutiara bakery products in strategic places and can be easily seen by consumers who come to the shop. for every sale made by the shop, the msme mutiara bakery will provide incentives in the form of goods or discounts for sweet bakery bread when it exceeds a certain target. 7. introducing mutiara bakery's bakery products online. by introducing mutiara bakery bread through the website or online, it is hoped that it can help increase sales of mutiara bakery collaborating with shop owners can be done by placing mutiara bakery products in strategic places and can be easily seen by consumers who come to the shop. for every sale made by the shop, the msme mutiara bakery will provide incentives in the form of goods or discounts for sweet bakery bread when it exceeds a certain target. introducing mutiara bakery's bakery products online. by introducing mutiara bakery bread through the website or online, it is hoped that it can help increase sales of mutiara bakery bread. the strategies that can be carried out by msme sweet bakery after getting additional capital are as follows: a. improve product quality by making mutiara bakery more delicious but at a fixed price. improving product quality and streamlining production costs to attract consumers' interest in sweet bread. improving product quality can be in the form of improving the quality of raw materials, as well as the quality of packaging. with sweet bread products that already have international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 225 advantages such as no preservatives, attractive colors, and not easy to expire, it will make it easier for msme mutiara bakery to improve product quality but have a fixed price. b. creating new, more attractive packaging the unique and attractive packaging is expected to attract more consumers to buy sweet bread products. by redesigning mutiara bakery's own bread packaging, it will help mutiara bakery's smes to increase marketing. c. making new innovations by adding flavor to mutiara bakery bread. adding new flavors to mutiara bakery bread will be able to help mutiara bakery smes in increasing sales because adding new flavors such as chocolate jam will make consumers want to know what flavor the bread has and will increase sales of mutiara bakery bread. d. open your own shop at home or production site. by opening their own store, it is expected that consumers will know the production location of mutiara bakery bread and will increase consumer curiosity to come and buy mutiara bakery bread. from this analysis, it can be summarized the proposed marketing strategy for msme mutiara bakery which can be implemented in the short and long term, strategies that can be done in the short term are making new packaging that is more attractive, selling is done online, marketing is done by distributors to shops, establishing good relationships with suppliers, collaborating with shop owners and providing incentives and introducing new products online. alternative long-term strategies can be done by improving the quality of the product to be more delicious with a fixed selling price, making new packaging that is more attractive, making innovations in various flavors and creating their own shop so that consumers are making mutiaraa bakery bread. cooperate with shop owners and provide incentives and introduce new products online. alternative long-term strategies can be done by improving the quality of the product to be more delicious with a fixed selling price, making new packaging that is more attractive, making innovations in various flavors and creating their own shop so that consumers are making mutiaraa bakery bread. cooperate with shop owners and provide incentives and introduce new products online. alternative long-term strategies can be done by improving the quality of the product to be more delicious with a fixed selling price, making new packaging that is more attractive, making innovations in various flavors and creating their own shop so that consumers are making mutiaraa bakery bread. conclusion based on the results of the research conducted, it was found that the strength of msme mutiara bakery affects products without preservatives, bread has a soft texture, bread that is not easily expired, strategic company location and affordable prices. while the weaknesses are organizational structure that does not work, lack of promotional activities, less attractive packaging, lack of capital owned, using personal capital, simple technology, lack of research and product development, and lack of workforce. based on the six alternative strategies, there are two strategies that become priorities to be determined, namely creating sweet bread with new flavors or innovations and making unique and attractive packaging which will be done when you have additional business capital. references andara, mab, 2012. thesis: the effect of the implementation of the asean china free trade area (acfta) on the indonesian textile and textile products industry (period 2001 2010). jakarta: fe university of indonesia. central bureau of statistics cimahi, 201 david, f r. 2009. strategic management concepts concepts. translation. salemba empat publishers. jakarta. david, me, david, fr, 2009, the quantitative strategic planning matrix (qspm) applied to a retail computer store, the coastal business journal, 8; 42 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 226 febrianti, ov (2014). proposed alternative strategy for pt. x using the quantitative strategic planning matrix (qspm). unpar graduate e-journal, 1(1), 1–12. guyana, j. 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(2014). formulation of a competitive strategy for one of the three star hotels in samarinda. agora, 2(1), 1–13. putri, ne, astuti, r., & putri, sa (2014). restaurant development strategy planning using swot analysis and the qspm (quantitative strategic .) method rainer, f and chaharbaghi, k. 1995. “strategy formulation: a learning methodology”, benchmarking for quality management & technology, vol. 2 no. 1, 1995, pp. 38-55. wahyudi, as, 1996. strategic management: introduction to the strategic thinking process, binarupa aksara, jakarta widodo, dp 2010. competitive profile matrix and mckinsey capacity assessment grid as strategic management analysis tools. http://danang651.wordpress.com/ accessed on february 16, 2011 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 504 the effect of social media-based promotion on tourism decisions-making volume: 3 number: 2 page: 504 511 1miska irani tarigan, 2anitha paulina tinambunan 1,2faculty of economics, universitas katolik santo thomas, indonesia corresponding author: miska irani tarigan e-mail: miska_irani@ust.ac.id article history: received: 2022-03-29 revised: 2022-05-27 accepted: 2022-07-16 abstract: indonesian tourism has an essential role in economic development and is a leading sector outside the oil and gas. the indonesian government pays special attention to the tourism sector because it has a competitive advantage and comparative advantage. the competitive and comparative advantages mean that tourism in indonesia is expected to be the largest foreign exchange earner, be the best in the regional region, and be achieved to establish indonesian incorporated. this study aimed to determine the social media promotion effect on travel decisions. this research design is survey research. the population in this study was people who searched for tourist information and made travel decisions. the sampling techniques in this study used purposive sampling with 110 samples. the data collection technique used a questionnaire tested for validity and reliability. the data analysis technique used to answer the research hypothesis is a simple regression test. this research indicates that there was a positive effect of social media promotion on travel decisions. the results of this study were the coefficient of determination (r2) which is 66.2%, the results of the fcount test are 211.612 with a significance value of 0.000, then the t-count results are 14.547 with a significance value of 0.000. these results show that promotion through social media simultaneously and significantly influences travel decisions. keywords: social media marketing, marketing communication, tourism decisions making, consumer behaviour. cite this as: tarigan., m.i. (2022) “the effect of social media-based promotion on tourism decisions-making.” international journal of environmental, sustainability, and social sciences, 3 (2), 504 – 511. introduction indonesian tourism has an essential role in economic development and is a leading sector outside the oil and gas. the indonesian government pays special attention to the tourism sector because it has a competitive advantage and comparative advantage. the competitive and comparative advantages mean that tourism in indonesia is expected to be the largest foreign exchange earner, be the best in the regional region, and be achieved to establish indonesian incorporated. continue by creating indonesia as a tourism hub. the last is the allocation of resources where tourism is a priority of the government of indonesia, especially in terms of budget (www.kemenpar.go.id, 2017). currently, the government of indonesia is committed to develop tourism destinations in each region in indonesia to become an international tourist destination and bali tourism. through the ministry of tourism, the government of indonesia has established ten national tourist destinations outside bali tourism, which are included in the development priority. the ten destinations are toba lake (north sumatra), tanjung kalayang (bangka belitung), seribu islands and old town/kota tua (dki jakarta), tanjung lesung (banten), borobudur (central java), bromo tengger semeru (east java), mandalika (west nusa tenggara), labuan bajo (east nusa tenggara), wakatobi (southeast sulawesi) and morotai island (north maluku). the government set the tourism sector to be one of the priority aspects by looking at the foreign exchange ranking report in 2011 2015, and the report shows that the tourism sector was ranked fifth as the largest foreign exchange contributor sector in 2011, 2012, and continued to increase to fourth place in 2013 to 2015. (www.kemenpar.go.id, 2017). there is an increase in tourists visiting destinations through a gradual decision-making process. experts, academics, and researchers widely discuss decision-making on consumer behavior to formulate and build models international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 505 of decision-making processes. there has been no single theory as a discipline for describing, explaining, or predicting consumer decisions (sirakaya & woodside, 2005). as in consumer products, travel behavior is also a concern of researchers to uncover the phenomenon of tourist behavior in making travel decisions. academics and tourism businesspeople realize the need to understand travel behavior, especially in the decision-making process, where the tourism business environment is currently increasingly competitive. the dynamic process of travel decision making is not structured and is full of contingencies (sharma & cristie, 2010), to facilitate decision making, prospective tourists divide decisions into more minor choices, such as planning tours by breaking down plans into sub-plans such as the choice of destinations to be visited, transportation, lodging, main activities, activities in the destination and other things that are considered necessary in preparation for tourist travel. a structured decision-making model can explain an organization facing structured decisions. the decision-making process consists of the identification, development, and selection phases. the decision-making process is more complex when prospective travelers involve two or three destinations that want to be visited simultaneously and with limited time and resources. according to philip kotler and gary armstrong (2008), the consumer purchasing decision process consists of five stages: 1) introduction to needs: the buying process begins with introducing the problems or needs of buyers. 2) information search: consumers who react to stimulants will try to find more information. the magnitude of the search for information carried out depends on the strength of the impulse. the source of information consists of family, advertising, mass media, or product users. 3) alternative evaluation: it is related to the weight given to the product by comparing one product with another product. 4) purchasing decisions: consumers form preferences over the brands in the selection pool in the evaluation stage. consumers intend to buy based on income, price and expected product benefits. 5) post-purchase behavior: the buyer's decision process in which the consumer takes the following action after the purchase based on satisfaction or dissatisfaction. consumers will also engage in action after purchase on marketers. prospective tourists carry out sub plans in the tourist decision-making process; according to katsoni, vickey, and venetsanopoulou 2013 the tourist decision-making process, although some prospective tourists make decisions instantly to make tourist decisions, business actors must have preparation in accompanying prospective tourists through the travel decision process. the marketing efforts developed are, 1). external stimulation such as trade publications, 2). tourists' personalities, socio-economic factors, attitudes, and values determine needs and desires, 3). the level of trust in the travel agent, the destination image, previous experience, costs, and time constraints, and 4). destinations or service characteristics that influence the travel decision-making process. several factors influence the decision-making processes carried out by prospective travelers: social media that displays destinations through local government accounts, testimonials from tourists on or after the holidays, and then consider uploading the best photos to social media. social media is an online platform where users can easily participate, share, and create content, including blogs, social networks, wiki, forums, and virtual worlds. blogs, social networks, and wiki are the most common social media platform used worldwide. andreas kaplan and michael haenlein define social media as "a group of internet-based applications built on the ideological and technological basis of web 2.0, enabling the creation and exchange of user-generated content". since 1999, bloggers have been blooming by showing their existence, gathering communities with similar interests, and connecting personally with others through the internet. in 2002-2003 followed by the presence of several social media such as friendster, linkedin, and myspace. the emergence of facebook in 2004 further strengthened the interest of the world community to show the existence of everyone; it can be seen in all social media that facebook has the most members. even compared to social platforms born after facebook, it cannot match the number of its members, say such as twitter, wiser, and even google+ established in 2011. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 506 according to thoyibie (2010), social media contains information content created by people who utilize publishing technology and are highly accessible and intended to facilitate communication, influence, and interaction. today, marketing through social media began to develop and is used as a product marketing tool to promote the company's brand. social media is a gathering place for those who want to share information and a place to make new friends and interact with other friends online. the development of social media is rapid, as shown in figure 1— the increase of social media users in indonesia (august e. grant: 297). figure 1 figure 1 represents significant growth in 2017, where there was an increase of 27% from 2016. furthermore, in 2019 there was an increase of 20% from the previous year. the increase in 2019 coincided covid-19 pandemic that hit the whole world, including indonesia in the second quarter, which was a lockdown due to the covid-19 pandemic. during this pandemic period, the increase in social media users in indonesia until 2022 reached 191 million users in the first quarter. the overgrowing social platforms in indonesia are facebook, instagram, and twitter, which have high-speed information accessed in seconds; another reason is that users prefer to be themselves on social media, which causes its development to be rapid. at the same time, as the desire for self-actualization and the need to create personal branding, social media marketing builds more personal and dynamic social relationships than conventional marketing strategies. social media marketing activities focus on creating content that attracts attention and encourages readers to interact and share it in their friendship social networking environment. the influence of social media varies, but what is expected is that information derived from social media will influence consumers' purchasing decisions. this research will analyze social media-based promotions that can influence tourists' decisions to visit tourist destinations. barger, v., peltier, j.w., and schultz, d.e. stated in 2016 that promotion through social media platforms increases consumer engagement in deciding to consume. consumer engagement through social media provides energy to the tourism industry and conducts promotional activities through social media so that consumer engagement with destinations can be started early, which provides alternative destinations to be visited. in their research, imran maqbool khan, sunil sahadev, tahir rashid, and snehasish banerjee, 2022; stated that gender as an independent variable motivated by culture in a particular group's process of making decisions. the results of the study stated that the habits that exist in the culture of the group influence decisionmaking. therefore, this study hypothesizes (h1) that promotion with social media platforms has a positive and significant effect on travel decision-making. methods one of the marketing tools utilized by the company is social media. proper and effective use of social media can improve the image of a company in the eyes of consumers. social media power is built based on pleasure, hobbies, lifestyle, loyalty, and the curiosity drive of the consumers international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 507 themselves. all product information, sales promo information, product excellence, and product testimonials used in this research are tourism uploaded on social media that affect travel decisions. therefore, when the consumer already understands the product that he thinks is interesting, the customer will immediately notify friends or people around him. the model of this research is visualized as follows: figure 2. research model the population in this research was tourists who traveled for holidays. then, non-probability and purposive are chosen as the sampling that respondents have the characteristics of having made a tourist visit when traveling or after finishing uploading photos and testimonials to the destination, while visited respondents were domestic tourists. according to hair et al. (2006), the sample size will be challenging to get a suitable model if it is too large, and it is recommended to use an appropriate sample size of between 100-200 respondents, so the sample conducted in this study was 110 respondents. data collection techniques were using questionnaires on the likert scale. operationalization of promotion variables through social media platforms with dimensions of context, communication, collaboration, connection, and introduction to needs are eleven statements (solis, 2010). furthermore, the travel decision variable consists of information search dimensions, various alternatives evaluation, travel decisions, and post-travel behavior (kotler & armstrong, 2005); there were 12 available statements in these variables, and this research data were processed using spss. result and discussion the validity test results used pearson correlation if obtained a significance level of 0.000, which means a correlation (significant < 0.05); thus, it can be concluded that all existing variables can be further analyzed because they meet the criteria. based on the processing results of research data, it was obtained that out of 23 (twenty-three) statements were declared valid. the data rehabilitation testing in this study used cronbach's alpha method, an instrument with good reliability if cronbach's alpha coefficient is more significant than 0.70. with the following conditions: 1. if r count > r table with a significance level of 0.05, the question item is declared reliable. 2. if r count < r table with a significance level of 0.05, the question item is declared unreliable (sulistyo, 2012). reliability test results are shown in the table below: table. reliability test result variable cronbach alpha value description promotion through social media 0.859 reliable buying decision 0.875 reliable source: primary data the reliability test results showed that all inspected question variable items were reliable because having a cronbach alpha value > 0.70. this research data's reliability and validity test results have proven reliable and valid. accurate and valid data shows that the questionnaire used in this study has met the rules. this research aims to determine the influence of promotion through social media on travel decisions. the subject in this study is 110 consumers seeking information and making decisions to travel due to promotion through social media. data analysis is carried out using promotion social media platform tourism decisionmaking international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 508 simple regression analysis, and then the classic assumption tests are the normality, multicollinearity, and heteroskedasticity test, all the implementations of prerequisite tests are carried out using spss. simple regression analysis. the results of regression analysis are used to test the influence of promotion through social media on travel decisions, presented in the table below: table regression analysis results of promotion influence through social media on travel decision coefficients model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 7.439 2.372 3.136 0.002 social media (x) 0.930 0.064 0.814 14.54 7 0.000 a. dependent variable: tourism (y) source: primary data from the regression analysis results could be observed in the regression equation as follows: y = 7.439 + 0.930x the regression equation shows that the constant value of 7,439 states that if an independent variable is considered constant, the average consumer decides to travel by 7,439 people, or it can be said to be seven people. then the coefficient of promotion regression through social media is 0.930, stating that there is a positional influence on travel decisions; each increase in the number of promotions through social media by 1000 times the promotion will increase travel decisions by 930 decisions. the use of promotion through social media has become a new phenomenon in the last decade; many parties who participate in uploading travel experiences, destination information, and even advice and tips in preparing for the holidays are widely encountered. the promotional costs through social media are not as high as budgeted in previous promotional activities. people spend four to five hours on social media per day, so business actors, especially in the tourism industry, use social media to communicate with tourists. the amount of influence of promotion through social media on travel decisions amounted to 0.662; this means that travel decisions are influenced by promotion through social media by 66.2%, while the remaining 33.8% are influenced by other factors that are not included in this study. the results of this study can show that respondents in this study interact with social media at a reasonably large rate because in 66.2%, then as many as 33.8% remain influenced by suggestions and opinions from family, co-workers, and curiosity that arises personally in a person. recommendations from family and colleagues directly still influence the decision-making process of prospective tourists. if the fcount value > 4, at the degree of confidence of 5% (imam ghozali; 96). in this study, the statistical results of regression tests were obtained by fcount of 211,612 with a significance value of 0,000 because the significance value was smaller than 0.05 (0.000<0.05), and the fcount value > 4, the hypothesis stating that "promotion through social media simultaneously and significantly affects travel decisions" was accepted. the statistical results of regression tests were obtained by the thing of 14,547 with a significance value of 0,000 because the significance value was smaller than 0.05 (0.000<0.05), and the regression coefficient had a positive value of 0.930, the hypothesis that "there is a positive influence of promotion through social media on travel decisions is proven. someone who decides to visit a destination has an inevitable process. the tourism industry provides products and services separately by various connected organizations. organizations use one of the tools in marketing, namely social media. the use of promotion through social media is appropriate and effective. it can be seen from the results of this study that as many as 930 decisions formed on a scale of 1000, promotion through social media platforms can improve the image of a company in the eyes of consumers, where the company is built based on pleasure, hobbies, lifestyle, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 509 loyalty, and curiosity encouragement from the consumers themselves. these things affect travel decisions. from the data in figure 2, it can be seen that people accessing social media is increasing. during the covid-19 pandemic, where the space for movement and mobilization of indonesia and foreign people could not travel, the tourism industry automatically suspended animation from 2019 until now. however, through the ministry of tourism and creative economics, the government continues to provide information and efforts to welcome tourists with the latest information at the opening in 2022. through its social media accounts, the government conveys every development and information. apart from the social media accounts of the ministry of tourism and creative economy, social media is also enlivened with posts from tourists during vacation and after vacation then; there are travel agency companies that offer vacation packages, as well as smes located in destinations that offer prepared products and services. from the data in figure 2, it can be seen that people accessing social media is increasing. during the covid-19 pandemic, where the space for movement and mobilization of indonesian and foreign people cannot travel, the tourism industry will automatically suspend animation from 2019 to the present. nevertheless, through the ministry of tourism and creative economy, the government of indonesia continues to provide information and efforts made to welcome tourists with the latest information in the 2022 election. through its social media accounts, the government conveys every development and information. apart from the social media accounts of the ministry of tourism and creative economy, social media is also enlivened with posts from tourists during the holidays; after vacationing, then there are travel agency companies that offer vacation packages, as well as ukm located in destinations that offer prepared products and services. the information is uploaded on social media accounts with an attractive and neatly arranged look. so, if prospective tourists understand what is needed and get complete information through social media, then travel decisions can be made. this study showed that promotion through social media significantly influenced travel decisions. this work confirms research conducted by fikri, 2019 where social media affects travel interest. furthermore, it is revealed that social media has the power to improve readers' perception of the image that wants to be formed by organizations that can be done on social media. the impression, atmosphere, and uniqueness of the destination that wants to convey to the public can be uploaded through pictures, videos, and testimonials from figures to increase the curiosity of prospective tourists. conclusion this research was assessed based on the positive influence of promotion through social media on travel decisions. it can be proven from the coefficient of determination (r2) which is 66.2%, that the results of the fcount test at 211,612 with a significance value of 0.000, then the tcount result at 14,547 with a significance value of 0.000. the results show that promotion through social media significantly affects travel decisions. the study was conducted on respondents who had vacationed without looking at the respondent's destination. in the future, development can be done by specializing in specific destinations so that the scope of research is more specific and can be helpful for business people in the destination concerned. this research is carried out with one independent variable and one dependent variable in the future, and the subsequent research can be done development by adding free variables such as promo / package holidays or intervening variables such as words of mouth (wom). references ambarwati, i., & stephanus, d. s. 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(karmila and musnadi, 2019). according to septia (2015), a company conducting an initial offering or ipo is to improve the company's capital structure, where the company looks for alternative sources of funds or an optimal combination of funding sources so that it can fund various company operations and investment alternatives that will impact the company to maximize the value of its company which will be reflected in its share price. capital structure determines the proportion or combination of meeting the company's operational needs by choosing to use debt, equity, or by issuing shares (brigham & gapensky, 1996). the purpose of carrying out a capital structure policy is to obtain the right combination of sources of funds to minimize the cost of capital, and the company can achieve an optimal capital structure. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 34 according to brealey, myers, and marcus (2011), a company achieves an optimal capital structure when the company can minimize the overall cost of capital or the average cost of capital to maximize its firm value. generally, research on capital structure focuses on two theories: trade-off theory and pecking order theory, but baker and wugler (2002) state that there is a new view on capital structure issues, namely equity market timing theory. when the company's market value is high and will buy back equity when the company's market value is low. the company's purpose in conducting equity market timing is to take advantage of fluctuations or temporary differences in the cost of equity against the cost of other capital components. according to karmila and musnadi (2019), market timing theory is the most natural theory to identify the company's funding policies. in addition, this theory explains that the capital structure is the cumulative result of the efforts made by the company in the past in determining the time or timing when entering the market. according to saad and siagian (2011), one of the market timing practices is to take advantage of stock mispricing in the capital market. mispricing is defined as a condition when the stock price is considered too high or overvalued or vice versa, namely too low (undervalued) from its fair value (karmila and musnadi 2019). in corporate finance, market timing theory (mtt) refers to the practice where the companies issue shares when the share prices are high prices and repurchase the shares when the share prices are low. baker and wurgler (2002) asserted that the intention of this practice is to take advantage of the temporary fluctuations in the cost of equity relative to the other forms of capital. one of the market timing practices commonly used is the use of mispricing of the companies' shares in the market to obtain financing with relatively low cost of capital (saad & siagian, 2011). the components of market share price in an inefficient market consists of an asset value in place plus the value of growth opportunity (myers, 1977; kester, 1984; reuer & tong, 2007), investor sentiment, and the investor confidence in companies' cash flow expectations in the future, which is not supported by fundamental information (morck, shleifer, & vishny, 1990; baker, ruback, & wurgler, 2007). the uncertainty of investors' confidence leads to a mispricing of share price. the mispricing phenomenon is characterized by a price reversal or price reversal. price reversal is a change in stock prices because investors make mistakes in setting stock prices or mispricing (santosa 2010). price reversals occur when stock prices move away from their intrinsic value, stocks that experience an increase or decrease in price will continue to increase or decrease in price even though there is no new information related to the company's fundamentals. table 1 shows the average initial data on stock price increases and decreases based on the composite stock price index (ihsg) seen from the difference in one trading year minus the stock price of the previous year and shows data on the number of companies conducting ipos in the research year. table 1. data on changes in the composite stock price index (cspi) and ipo for the years average ihsg change information ipo (company) change information 2010 3.703,51 initial value initial value 22 initial value initial value 2011 3.821,99 118,48 up 25 3 up 2012 4.316,69 494,70 down 22 (3) down 2013 4.274,18 (42,51) up 30 8 up 2014 5.226,95 952,77 up 23 (7) up 2015 4.593,01 (633,94) down 16 (7) down 2016 5.296,71 703,70 up 15 (1) down 2017 6.335,65 1.038,94 up 37 22 up source: data processed by researchers international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 35 the data in table 1 above shows that there is a price change in one particular year followed by a price change in the opposite direction in the following year, where this is known as a price reversal. it is supported by changes in the number of companies conducting ipos on the indonesia stock exchange, where there are still years in which ipos have increased, but the average value of the jci has decreased or vice versa. based on these data, it can be concluded that the phenomenon of mispricing occurs in indonesia, which is marked by a price reversal; this raises the suspicion that companies that have gone public in indonesia take advantage of market timing in their funding decisions. sawitri and suhari (2009) stated that the ipo (initial public offering) market is an indication used in analyzing market timing for several reasons, namely, 1) a company going public is the most important financial event in a public company; 2) investors face uncertainty and asymmetric information; 3) timing can be more proven in the ipo market, this is because in general it can provide positive abnormal returns and there are share issuance activities. methods this research is quantitative descriptive research conducted using secondary data, in the form of financial statements and annual reports of non-financial companies conducting initial offerings or ipos, which were obtained from the indonesian stock exchange website for the 20102017 period that met the sample selection criteria and obtained 102 companies as a sample for 8 years of the research period. the data analysis technique used in this study is multiple linear regression analysis using panel data estimation software eviews 10; researchers use 2 research models because researchers want to know the effect of market timing on capital structure and to determine the long-term effect of market timing on capital structure. based on the theoretical search and the previous discussion, the research design can be described in the model below: model 1 the effect of market timing on the company's capital structure lev = α + β1 m/b + β2 prof + β3 size + β4 tang + β5 growth + e model 2 the effect of persistent market timing on the company's capital structure: lev = α + β1 m/befwa + β2 prof + β3 size + β4 tang + β5 growth + e the dependent variable in this study is the capital structure which is proxied as market leverage; according to setyawan (2011; yuniawati 2015), market leverage as a proxy for capital structure is better able to explain the effect of market timing. according to yuniawati (2015), market leverage indicators can be formulated as follows : the independent variable in this study is market timing which uses 2 proxies to measure market timing and market timing persistently. the first hypothesis is the independent variable (market timing) in this study using the market-to-book ratio (m/b) proxy. according to pratiwi (2019), the market to book ratio indicator can be formulated as follows: the hypothesis of the two independent variables (market timing) in this study uses an external finance weighted average market to book ratio (efwamb) proxy. according to baker & wugler (2002), indicators of external finance weighted average market to book ratio (efwamb) can be formulated as follows: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 36 according to rajan and zingales (1995) in karmila and musnadi (2019), other variables are related to market leverage, namely size, asset tangibility, profitability and company growth. therefore, these four variables will be the control variables in this study, so that the influence of the independent variable (market timing) on the dependent variable (capital structure), which is proxied as market leverage, is not influenced by external factors not examined in this study. in this study, profitability is measured using the following equation (pratiwi, 2019) according to riyanto (2010) in karmila and musnadi (2019), company size can be formulated as follows: size = log (sales) according to karmila and musnadi (2019), asset tangibility can be formulated as follows: according to pratiwi (2019), company growth or growth can be formulated as follows: before performing the multiple regression analysis, the credibility of the data was tested using the classical assumption test consisting of data normality, heteroscedasticity, autocorrelation, and multicollinearity. hypothesis testing using the coefficient of determination (r2) t-test and ftest. result and discussion descriptive statistical table 2. descriptive statistical test results leverage(y) m/b(x1) efwamb(x2) prof(z1) size(z2) tang(z3) growth(z4) mean 0.339315 0.397199 10.02060 0.185089 1.074373 0.500287 1.383464 maximum 1.700659 1.840000 644.0303 1.072838 1.180000 1.438092 1.320000 minimum 0.005009 -0.760000 -35.07818 0.000251 0.950000 0.003058 2.920000 std. dev. 0.276298 0.350229 9.99538 0.158558 0.025491 0.274344 -0.700000 n 408 408 408 408 408 408 408 source: processed data and output eviews 10 multiple linear regression analysis in this study was conducted using two models: the market to book to calculate market timing and external finance weighted average market to book ratio (efwamb). based on the results of calculations using the computer statistical program eviews 10, the following results were obtained: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 37 table 3 test results of multiple linear regression analysis first model variable coefficient std. error t-statistic prob. c -0.906765 0.241423 -3.755913 0.0002 market_to_book -0.015409 0.002436 -6.326152 0.0000 profitability -0.237764 0.083566 -2.845231 0.0047 size 0.107287 0.019911 5.388268 0.0000 tangibility 0.126357 0.048047 2.629881 0.0089 growth -0.000122 6.52e-05 -1.872873 0.0618 source: processed data and output eviews 10 table 4. test results of the second model multiple linear regression analysis variable coefficient std. error t-statistic prob. c -2.148780 0.644201 -3.335572 0.0009 market_to_book_efwa 0.000182 0.000341 0.533440 0.5940 profitability -0.306939 0.085877 -3.574185 0.0004 size 0.484732 0.593240 4.188409 0.0000 tangibility 0.139356 0.049452 2.817990 0.0051 growth -0.141794 0.024901 -5.694207 0.0000 source: processed data and output eviews 10 based on table 3, the results of the first multiple linear regression test can be formulated as follows: leverage = -0,9068 – 0,0154 (market to book) 0,2378 (profitability) + 0,1073 (size) + 0,1264 (tangibility) 0,0001 (growth) based on table 4, the results of the second model of multiple linear regression can be arranged as follows: leverage= -2,1488 + 0,0002 (market to book-efwa) – 0,3069 (profitability) + 0,4847 (size) + 0,1393 (asset tangibility) 0,1418 (growth) first model hypothesis test results table 5. results of t-test, f-test and coefficient of determination (r2) first model variable coefficient std. error t-statistic prob. c -0.906765 0.241423 -3.755913 0.0002 market_to_book -0.015409 0.002436 -6.326152 0.0000 profitability -0.237764 0.083566 -2.845231 0.0047 size 0.107287 0.019911 5.388268 0.0000 tangibility 0.126357 0.048047 2.629881 0.0089 growth -0.000122 6.52e-05 -1.872873 0.0618 r-squared 0.476100 mean dependent var 0.339956 adjusted r-squared 0.465852 s.d. dependent var 0.276262 s.e. of regression 0.252315 akaike info criterion 0.098316 sum squared resid 25.59237 schwarz criterion 0.157305 log-likelihood -14.05646 hannan-quinn criteria. 0.121658 f-statistic 17.18466 durbin-watson stat 0.369411 prob(f-statistic) 0.000000 source: processed data and output eviews 10 based on the table above, it is known that market timing in this study was proven to have a significant negative effect on the capital structure of non-financial companies that carried out ipos for the 2010-2017 period or the first hypothesis in this study was accepted, besides that the control international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 38 variables in this study were profitability, size and asset tangibility. therefore, proven to affect the capital structure, but the growth control variable does not affect the company's capital structure. it is also known in the table above that simultaneously or together, the independent variables and control variables in this study influence the dependent variable. based on the table above, it is known that the adjusted r2 value during the research period has a value of 0.4658 which means that the independent variable and control variable in this study is only able to explain the dependent variable of 46.58% and the remaining 53.42% is explained by other factors outside this research model. results of the second model hypothesis testing table 6. results of t-test, f-test and coefficient of determination (r2) second model variable coefficient std. error t-statistic prob. c -2.148780 0.644201 -3.335572 0.0009 market_to_book_efwa 0.000182 0.000341 0.533440 0.5940 profitability -0.306939 0.085877 -3.574185 0.0004 size 0.484732 0.593240 4.188409 0.0000 tangibility 0.139356 0.049452 2.817990 0.0051 growth -0.141794 0.024901 -5.694207 0.0000 r-squared 0.142956 mean dependent var 0.339315 adjusted r-squared 0.132270 s.d. dependent var 0.276298 s.e. of regression 0.257377 akaike info criterion 0.138081 sum squared resid 26.56336 schwarz criterion 0.197179 log-likelihood -22.09947 hannan-quinn criteria. 0.161468 f-statistic 13.37750 durbin-watson stat 0.340365 prob(f-statistic) 0.000000 source: processed data and output eviews 10 based on the table above, it is known that the long-term market timing in this study proved to not affect the capital structure of non-financial companies that conducted ipos for the 2010-2017 period or the second hypothesis in this study was rejected, besides that all control variables in this study were profitability, size, asset tangibility and growth proved to affect the capital structure. it is also known in the table above that simultaneously or together, the independent variables and control variables in this study influence the dependent variable. based on the table above, it is known that the adjusted r2 value during the study period has a value of 0.1323 which means that the independent variable and control variable in this study is only able to explain the dependent variable by 13.23% and other factors outside the model explain the remaining 86.77%. this research. the first hypothesis in this study is that market timing has a negative effect on the capital structure of non-financial companies that conduct ipos (initial public offerings) on the indonesia stock exchange for the 2010-2017 period. therefore, based on the results of hypothesis testing in table 5, the market timing variable has a significant negative effect on the capital structure, or h1 is accepted. the negative effect on this hypothesis indicates that the increasing value of the market to book ratio will result in a lower level of company leverage; it can be concluded that companies conducting ipos in indonesia, especially in the 2010-2017 period, are indicated to practice market timing. this result follows the market timing theory proposed by baker and wugler (2002). according to baker and wurgler (2002), the high market-to-book value indicates that it is the right time to issue equity (in this case, through an initial offering), so it tends to reduce the proportion of funding originating from debt (leverage) to fund all activities. based on this, the relationship between the market timing ratio, which in this study is proxied as a market to book ratio with the company's capital structure or in this study is proxied as leverage, has a negative influence relationship. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 39 the research results conducted on non-financial companies that conducted ipos in the 20102017 period proved to be indicated by market timing practices, namely by issuing shares when the market value was high and buying back when the market price was down. it happens because companies will tend to choose funding from equity when their market-to-book ratio is high to take advantage of fluctuations in the cost of equity. therefore, it can be concluded that the companies in this study also support the trade-off theory proposed by myers (2001) which states that companies use external funds or debt to finance their operations and achieve an optimal capital structure. this study also proves that the pecking order theory, which states that the company will first use internal funds in the form of retained earnings then issue debt and as a last resort will issue equity securities or shares to finance the company's activities, is not following the results found, because non-profit companies financial institutions that conducted an ipo for the 2010-2017 period tended to issue shares to finance their operational needs when the market value was high and repurchase when the market value was low, because the ipo is the company's highest-cost source of external funds, the company minimizes the costs incurred by practice market timing. the results of this study are in line with the results of research conducted by pratiwi (2019), karmila and musnaidi (2019), valendro, et al. (2015) and alti (2006), which have the result that market timing has a significant negative effect on the company's capital structure. the second hypothesis in this study is that there is a persistent (long-term) effect of market timing on the capital structure of non-financial companies that conduct ipos (initial public offerings) on the indonesia stock exchange for the 2010-2017 period. therefore, based on the hypothesis test results in table 6, the market timing variable does not affect the capital structure, or h2 is rejected. no effect in this study shows that increasing the value of the external finance weighted average market to book ratio will not affect the level of leverage of companies conducting ipos in indonesia, especially for the 2010-2017 period. to improve the size of equity market timing, baker & wurgler (2002) built a variable model, namely external finance weighted average market to book ratio (efwamb). this variable is the weighted average of the market-to-book ratio and the external finance (equity or debt) of a company in the past. baker and wurgler use this variable to see the business of a company in doing equity market timing, as stated by baker & wurgler (2002) in sulistyowati (2015), which states that companies that use external capital when their share prices are relatively high are more likely to reduce leverage. it shows that managers take shortterm profits from overvalued stock prices to finance capital needs by issuing shares. according to the market timing theory proposed by baker & wurgler (2002), the effect of persistence is meant that the events of issuing shares or equity when the market value was high in the past few years affect the current capital structure, but this study failed to prove empirically that persistence market timing affects the company's capital structure. this study can also prove that the pecking order theory, which states that the company will first use internal funds to finance its company activities, can be following the results found, because non-financial companies that carried out ipos for the 2010-2017 period tended to issue shares when the market value was moderate. on the other hand, high and buy back when the market value is low has no effect in the long term. the results of this study are in line with the results of research conducted by pratiwi (2019), yulaichah (2017) and sulistyowati (2015), with the results research that market timing persistence does not affect the company's capital structure. conclusion the first hypothesis (h1) is obtained, which states that market timing has a negative effect on the capital structure. thus, the first hypothesis in this study which states "market timing has a negative effect on capital structure," is accepted. the results of this study support the market timing theory, which states that companies tend to issue shares when the market value is high and buy back when the market value is low. based international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 40 on this theory, market timing has a negative effect on the capital structure, which in this study is proxied as leverage. the higher the market timing ratio, the lower the company's leverage level. the second hypothesis (h2) is obtained, stating that market timing persistence does not affect capital structure. thus the second hypothesis in this study which states, "there is a persistence (long-term) effect of market timing on capital structure," is rejected. the results of this study do not support the market timing theory which states that companies will tend to issue shares when the market value is high and buy back when the market value is low. based on this theory, the persistence of market timing affects the capital structure, which in this study is proxied as leverage, but this study proves that market timing does not affect the capital structure of non-financial companies conducting ipos for the 2010-2017 period. references arifin, zaenal. 2005. teori keuangan & pasar modal. yogyakarta: penerbit ekonisia. baker, m. dan wurgler, j. 2002. “market timing and capital structure.” journal of finance, 57, 132. baker, m., ruback, r. s., & wurgler, j. 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(2021). “sustainability performance determinants with investment opportunity as moderation.” international journal of environmental, sustainability, and social sciences, 2 (3), introduction sustainability performance is understood as a manifestation of commitment to corporate social responsibility or commonly abbreviated as csr. according to (catalãolopes et al., 2016), csr is a form of company concern in setting aside some of its profits to benefit human development and the environment based on precise and professional procedures. the survival of a company will only occur if the company cares about economic growth, environmental development, and about sustainability performance can be influenced by several operational activities and non-operational activities of the company, such as investment opportunities marked by public ownership and distribution of shares with public ownership. according to bart manning, geert braam, and daniel remsbach (2019), previous research found that public ownership significantly affects sustainability performance. ardiyani puspita (2014) found that public ownership and public ownership positively affected sustainability performance. according to isabel lourenco and manuel castelo (2015) found that public ownership and public ownership have a negative effect on sustainability performance, according to tracy artiach, darren lee, david nelson, et al. (2010) found, investment opportunity set (ios) is an investment opportunity option in the future or in the future that can affect the growth of company assets or company projects that have a positive net present value. therefore ios has such an important role for company performance because ios is an investment decision in the form of a combination of assets owned and investment options in the future, where the ios will affect the value and performance of a company (pagalung, 2003) in sufi fajrotus syifa (2015). according to gaver and gaver (1993) in arka pradipta budi dharma (2014), the ios is a company value whose amount depends on expenses determined by management in the future, which at this time are investment choices that are expected to generate greater returns for the company. the ios can be said to be a set of investment opportunities that must be considered by company management in order to see the opportunities that exist and take advantage of them to improve the performance of the company in the future so that it will continue to grow and survive sustainably. therefore, every manager must be able to make the right decisions and consider various existing aspects. and this ios is closely related to performance that is sustainable in an organization or company. the ios can be said to be a set of investment opportunities that must be considered by company management in order to see the opportunities that exist and take advantage of them to improve the performance of the company in the future so that it will continue to grow and survive on an ongoing basis. therefore, every manager must be able to make the right decisions and consider various existing aspects. and this ios is closely related to performance, that is, sustainability in an organization or company. the ios can be said to be a set of investment opportunities that must be considered by company management in order to see the opportunities that exist and take advantage of them to improve the performance of the company in the future so that it will continue to grow and survive sustainably. therefore, every manager must be able to make the right decisions and consider various existing aspects. and this ios is closely related to performance, that is, sustainability in an organization or company. the reason for conducting this research is that the global economy has become very tight. the concept of a green economy, which has been launched for a long time, is slowly being implemented by companies, so that companies are required to adapt to the environment immediately. the environment referred to here is in the form of an economic, social, and cultural environment side by side. in addition, in indonesia currently, many companies do not realize the importance of sustainability performance; therefore, this study will explain how important sustainability performance is and several things that can affect the sustainability of the company's performance itself. freeman (1984) states that stakeholders are groups or individuals who can impact the organization and or be influenced by the organization due to its activities. ghozali and chariri (2007) state that companies can benefit their stakeholders (creditors, shareholders, suppliers, customers, society, government, analysis, and various parties) so that companies are not entities that operate only for their own interests. the company will disclose information related to environmental, social, and economic performance to meet stakeholder expectations. this disclosure is useful for helping managers understand the stakeholder environment and effectively manage existing relationships within their company. effect of public ownership on sustainability performance public accountability can be even more important when many parties own company shares because the wider community holds these companies. therefore, a higher level of public accountability will require more involvement in socially or environmentally responsible activities (ghazali, 2007). in addition, the spread of ownership in the presence of large public ownership results in supervision not only relying on certain groups, so that supervision of debt or debt becomes tighter. jian chen (2001) states that pervasive ownership can play an important role in a company. the spread of ownership will be easy to monitor, and increase firm value. the spread of ownership means there is an incentive to collect information, monitor management, and reduce irregularities. sánchez et al. (2011) in puspita (2014) show that corporate governance will be more sensitive in responding to social problems when company ownership is more spread out, because social investors are more likely to interfere in the company's decision-making process. so the concentration of public ownership is thought to affect sustainability performance. this hypothesis is supported by previous research by isabel lourenco and manuel castelo (2015) on the analysis of factors that influence sustainability of company performance regarding the influence of company size, leverage, profitability, growth options, public ownership, and international listing on the sustainability of company performance, which states that public ownership does not affect sustainability performance. public ownership is share ownership owned by the public, which leads to stakeholders. stakeholders are internal parties and external parties of the company, either directly related to the company or not. however, public ownership is share ownership that does not have a direct relationship with a company whose existence greatly influences and is influenced by the company if its ownership spreads widely. it is related to stakeholder theory and legitimacy theory that companies need to maintain stakeholder legitimacy and place them in a policy and decision-making framework to support the achievement of company goals, namely a company that is going concerned. based on the description of the research results above, a second hypothesis can be formulated. h2: there is an influence between public ownership on sustainability performance. the effect of public ownership on sustainability performance public ownership is marked by company investment which is also an indicator of the company's sustainability performance. the higher the investment the company continues, the higher the public ownership the company experiences. this increased public ownership will further encourage companies to implement sustainability performance in the company. it also means, the more likely it is that the company will be able to incorporate the principles of sustainability into a competitive or competitive strategy. public ownership will also affect each company's investment level in its research and development, which is also expected to be related to the sustainability of the company's performance (mcwilliams and siegel, 2000). this hypothesis is supported by previous research by anitya ardiyani puspita and daljono (2014) regarding the analysis of factors that affect the sustainability of company performance regarding the influence of company size, leverage, profitability, growth options, company commitment, public ownership, and company age on the sustainability of company performance. , which states that public ownership has a positive effect on sustainability performance. public ownership is the extent of investment opportunities or opportunities leading to stakeholders. stakeholders are internal and external parties of the company, such as the government, foreign companies, surrounding communities, institutions outside the company (ngos and the like), environmental organizations, company workers, and so on, whose existence greatly influences and is influenced by the company. it relates to stakeholder theory and legitimacy theory that companies need to maintain stakeholder legitimacy and place them in a policy and decision framework. decisions, to support the achievement of company goals, namely business stability and going concerned. based on the description of the research results above, the first hypothesis can be formulated. h1: there is an influence between public ownership on sustainability performance. the influence of investment opportunity set moderates the influence of growth option and public ownership on sustainability performance. ios is an investment opportunity value which is the present value of company choices to make investments in the future. investment options are an opportunity to develop, but often companies are not always able to carry out all investment opportunities in the future. companies that cannot take advantage of these investment opportunities will experience higher expenditures than the opportunities lost. in general, ios describes the extent of investment opportunities for a company, but it is very dependent on the choice of company expenditure for the benefit of the future. this research supports the research of septiandi dwi nugroho (2016) and sinta amelia yusri (2019), which shows that a good ios ratio analysis and decision making regarding existing investment set opportunities will greatly influence the progress and sustainability of the company in the future. because opportunities are not used properly, they can be worse and more detrimental when compared to lost opportunities. so the better the ios ratio in a company, the better the sustainability performance of the company. this hypothesis is supported by research by bart manning, geert braam, and daniel remsbach (2019) on corporate governance and sustainable business conduct effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices. stating that public ownership has a significant effect on the sustainability of company performance. likewise, with research supported by tracy artiach, darren lee, david nelson, et al. (2010) on the determinants of corporate sustainability performance. again, stating that public ownership affects sustainability performance. public ownership, namely the extent of investment opportunities or opportunities. public ownership is ownership of shares owned by the public. public ownership and public ownership are different things, each of which leads to the other stakeholders. stakeholders are internal and external parties of the company, either directly or indirectly related to companies whose existence greatly influences and is influenced by the company. it is related to stakeholder theory and legitimacy theory that companies need to maintain stakeholder legitimacy and place them in a policy and decision-making framework to support the achievement of company goals, namely stability. business and going concerned so that sustainability practices can continue to increase. based on the description above, the first hypothesis of this study can be formulated, namely: h3: ios moderates the effect of public ownership on sustainability performance h4: ios moderates the effect of public ownership on sustainability performance methods the population in this study were manufacturing companies listed on the indonesia stock exchange from 2015 to the end of 2019. the sample selection procedure in this study was to use the purposive sampling method. this method is carried out by taking the data selected by the researcher according to the special characteristics of the sample. a purposive sample is a carefully selected sample that is relevant to the research design; only 50 company data meets the criteria below. therefore, the research sample was taken with the following criteria: 1. manufacturing companies listed on the indonesia stock exchange 2015-2019. 2. the company has been a member of the indonesia stock exchange for at least 6 years, due to the research period of 5 years. 3. companies that publish annual financial reports in rupiah currency in 2015 2019. 4. manufacturing companies listed on the idx that have complete research data related to annual reports and financial reports for the 2015 2019 observation period. sustainability performance measurement uses the balanced scorecard. the balanced scorecard is a strategic management system that describes the vision and strategy of a company into operational objectives and benchmarks. balanced scorecard measurement in this study has six perspectives: financial perspective, customer perspective, internal business process perspective, learning and growth perspective, social perspective, and environmental perspective. social and environmental perspectives are adopted from the global reporting initiative (gri), which is related to the research title, namely sustainability performance. 1. financial perspective by measuring roe, roa, oi, ec, and tato 2. customer perspective by measuring acceptance from customers 3. internal business process perspective by measuring income from operations 4. learning and growth perspective measures employee efficiency 5. environmental perspective by looking at environmental disclosures made by companies based on gri standards with 8 indicators 6. social perspective by looking at the environmental disclosure by the company based on the gri standard with 19 indicators result and discussion descriptive statistics table 1. descriptive statistics test results source: processed data 2021 the results of the descriptive analysis in table 1 show that the number of observations from the study was 87 observations by showing the minimum, maximum and mean, and standard deviation values. hypothesis testing results the hypothetical test can be seen in table 2, which is a regression test conducted to test public ownership and public ownership of sustainability performance by moderating the ios table 2. hypothesis testing results n minimu m maximum mean std. deviation po 87 .05 1.00 .7000 .29875 go 87 -2.70 82.44 8.4499 19,1984 sustain 87 30.71 70.71 51.39442 11,93344 ios 87 -2.70 82.44 8.2628 18.23998 valid n (listwise) 87 variable prediction coefficient p-value public ownership -39,200 .002 *** growth option 9,599 .079 *** ios -11,941 .011 ** ios * po moderation 10,221 .014 ** ios * go moderation -.099 .913 durbin – watson stat probability f statistic adjusted r –squared total observations 2,198 0.0000 0.322 87 *** significant at the 1% level; ** significant at the 5% level; * significant at the 10% level. this table describes the results of each hypothesis test the variables studied. source: processed data 2021 effect of public ownership on sustainability performance based on the research results obtained, the sig 0.002 test results can explain the influence of public ownership on changes in sustainability performance. the results of this study support manning, et al.'s (2019) finding that public ownership has a significant effect on sustainability performance and supports puspita's (2014) finding that public ownership and public ownership have a positive effect on sustainability performance. the greater the proportion of public share ownership, the more parties need information about the company, so that there are many items of information disclosed in the annual report. in addition, the bigger the shares owned by the public, the more information will be disclosed in the annual report. it is because investors want to obtain the widest possible information about where to invest and be able to supervise the activities of company management, so that interests in the company are fulfilled. public ownership, in general, can act as a party to monitor the company. companies with large public ownership (more than 5%) indicate their ability to monitor company management. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 134 companies whose shares are owned by the public will carry out greater disclosure of social responsibility than companies whose shares are not controlled by the public, and companies that have long been established will have a greater social responsibility, due to the increasing trust of investors and the wider community. as a result, companies must provide detailed information to investors and the wider community, not only in the form of financial reports but also in the form of disclosures of social responsibility. the effect of public ownership on sustainability performance based on the research results obtained, from the test results with a significance of 0.079, there is an effect of public ownership on sustainability performance. the statement is supported by previous research by anita ardiyani puspita and daljono (2014) regarding the analysis of factors that affect the sustainability of company performance regarding the influence of company size, leverage, profitability, growth options, company commitment, public ownership, and company age on the company's sustainability performance. which states that public ownership has a positive effect on sustainability performance, company size has a positive effect on sustainability performance; profitability has a positive effect on sustainability performance, public ownership has a positive effect on sustainability performance, from the presentation of these results that if the company has good public ownership, it will be increasingly considered by its stakeholders at large, giving rise to the legitimacy of each stakeholder where the company's organizational behavior must be able to carry out its business activities by having limitations based on norms, social values, and reactions to the existence of these limits to the environment both internally and externally to ensure that the operating activities carried out by the company can run well and sustainably. as a result, it can improve the practice of sustainability performance in the company. public ownership and public ownership of sustainability performance with the moderation of the ios. based on the 0.014 significance test results, it means that the ios can moderate the effect of public ownership on sustainability performance. on the other hand, based on the results of the significance test of 0.913, it means that the ios does not moderate the effect of the growth option on sustainability performance. thus it can be concluded that the ios conducted by management can affect the sustainability of the company's performance. ios is an effort made by company management to see the value of investment opportunities, which is the present value of choices for the company to make investments in the future. therefore, the company must be able to see the opportunities that exist and take advantage of them to advance and increase of assets and investment value owned in the future. the results of this study are in line with research by anggi angga resti (2018), which states that the ios affects company performance. because companies that have high ios usually also need more funds to finance capital goods, and will try to find sources in the capital market. companies do not want to be too inclined to depend o funding sources from banks when the value of the collateral is insufficient. companies' international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 135 efforts to get funds from the capital market must be supported by good accounting performance, so of course, the company must try to get through positive performance through good roa to potential investors. however, different things are proven by research conducted by marinda et al. (2014) that the ios does not have a significant effect on company performance, namely because adding the number of assets does not always affect financial performance so that it can cause funds owned by the company that has been used to increase company assets cannot be used for more effective company activities to improve the performance of the company. thus, it can be concluded that the ios affects the sustainability of the company's performance because the ios influences the level of sustainability performance. that means, the higher the ios of a company, the higher and better the company's sustainability performance will be. conclusion this study aims to analyze the influence of public ownership and public ownership, and public ownership on sustainability performance by moderating the ios in manufacturing companies listed on the indonesia stock exchange (idx) during 2015-2019. referring to the results of research that has been done, the researcher gets the results from testing the hypothesis on all variables as follows: 1. based on the results of the hypothesis test of the public ownership variable, which is proxied by public ownership (ksp), it is concluded that it does not affect sustainability performance. it is because it means to become a company that implements sustainability performance practices; the company does not depend on its public ownership. 2. based on the hypothesis test results of the variable public ownership, which is proxied by the price-book value (pbv), it is concluded that the variable of public ownership has a significant positive effect on sustainability performance. it is because large public ownership can encourage companies to carry out the sustainable performance. 3. ios can moderate the influence of public ownership on sustainability performance. however, the ios does not moderate the effect of public ownership on sustainability performance. researchers provide suggestions for further research. 1. companies that are selected as the population and sample should be other than manufacturing companies to be used as a reference for generalizing all go public companies listed on the idx. 2. the only factors that affect the sustainability of the company's performance in this study are growth options, public ownership, and the ios, so it is necessary to add other variables to further strengthen the research results. 3. in presenting financial statements, companies only use the rupiah unit value. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 136 references artiach,t., lee, d., nelson, d., walker,j. 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issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 39 analysis of the effect of competency on audit quality volume 1 number 3 november 2020 page 39-44 gde deny larasdiputra, ni putu riski martini faculty of economics and business, university of warmadewa, indonesia corresponding author: gde deny larasdiputra faculty of economics and business, university of warmadewa, indonesia e-mail: denylarasdiputra@gmail.com article history: received: 2020-10-24 revised: 2020-10-18 accepted: 2020-11-25 abstract: this study discusses the influence of auditor competence on audit quality in the influence of computer assisted audit techniques (tabk). this research was conducted at a public accounting firm in bali. the research time is 2020. the population of this research is 13 public accounting firms (kap) in bali with 76 auditors. the sampling technique used in this research is purposive sampling technique. based on the results of the analysis, it can be concluded that: auditor competence has a positive effect on audit quality and computer-assisted audit techniques are able to moderate the relationship between auditor competence and quality. keywords: service quality, taxpayer compliance. tax sanctions, tax knowledge. cite this as: larasdiputra, g.d., martini, n.p.r (2020). the effect of taxation knowledge, tax sanctions and quality of service on compliance underground water tax. international journal of environmental, sustainability, and social science, 1(3), 39-44. https://doi.org/10.38142/ijesss.v1i3.42. introduction an audit of the company's financial statements is needed to increase the company's credibility. without using the services of an independent auditor, company management will not be able to convince parties outside the company that the financial statements presented contain reliable information (trisnadewi et al., 2019; yang et al., 2018). auditors must have competence in auditing in order to produce quality audits. competence is defined as the personal aspects of a worker that enable him to achieve superior performance (agoglia et al., 2015; atmadja & saputra, 2018). in addition to competencies that are thought to affect audit quality is the auditor's information technology ability (pamungkas, 2018; ross, 1973). public accounting firm, which one of its activities provides services in the field of audit services, realizes that the role of computers will also help improve the performance of auditors in performing their duties. the computer assisted audit technique (tabk) is the use of a computer program to carry out the audit function so that it will simplify the audit process. the use of tabk is one of the skills needed considering that in an audit environment that already uses information technology (silva bidarra et al., 2013; singh & singh, 2018). the motivation for conducting this research is as follows: first, the quality of auditors needs to be given serious attention because it is a major concern, both for the client and the public in assessing the results of the audit (yan & xie, 2016; yang et al., 2018). second, previous studies examining the effect of competence on audit quality have had inconsistent results (el-habashy, 2019; mohd-sanusi et al., 2015; yan & xie, 2016). third, research that discusses the computer assisted audit technique (tabk) is still rarely studied, so research on auditor competence, computer assisted audit technique (tabk) and auditor quality is necessary to enrich the scientific treasures in accounting (rahmina & agoes, 2014; sarwoko & agoes, 2014; yan & xie, 2016). based on the above background, the title of this research is, "auditor competence on audit quality in the influence of computer assisted audit techniques (tabk)." attribution theory. according to fritz heider as the originator of the attribution theory, attribution theory is a theory that describes a person's behavior (el-menouar, 2014; wong & lui, 2007). attribution theory describes the process by which we determine the causes and motives for a person's behavior (verma & chandra, 2018). audit quality as the likelihood that auditors will find and report violations in the accounting system with the auditor's knowledge and expertise (el-habashy, 2019; mohd-sanusi et al., 2015). meanwhile, the reporting of violations depends on the auditor's encouragement to disclose these violations (du et al., 2018; sunani et al., 2015; zhang et al., 2007). auditor competence. according to chang et al ( 2019) defines competence as a skill that is sufficiently explicit to be used to carry out an audit objectively. another opinion is from muslim (2020), defining competence as the expertise of a person who plays a continuous role in which the movement through the learning process, from "knowledge of something" to "knowing how", such as from just knowledge that depends on certain rules. to an intuitive question (chang et al., 2019; heyrani et al., 2016). computer assisted audit techniques. tabk is a tool that assists the examiner in achieving the examination objectives. more specifically, tabk refers to a special inspection procedure for testing the two components of information technology, namely data and programs (aral et al., 2012; mohd noor & mansor, 2019). tabk which is used to test the data is grouped into file interrogation software and audit review file international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 40 (scarf) control system (atmadja & saputra, 2017; saputra, anggiriawan, et al., 2019; sujana & saputra, 2020). effect of competence on audit quality. experienced auditors have many advantages, namely the auditor's sensitivity in analyzing the findings obtained during the audit process, more accurately recognizing errors, and recognizing unusual errors (atmadja & saputra, 2017; muslim, 2020). a high level of education and a lot of experience will be able to produce better and better quality audit findings (velte, 2019; yang et al., 2018). lack of education and experience of auditors will affect audit results that are less than optimal. yan & xie (2016) research shows that competence has a positive effect on audit quality. based on this, the researcher formulated the following hypothesis: h1: auditor's competence affects audit quality. effect of computer assisted audit techniques (tabk) on audit quality. tabk not only makes it easier in terms of analysis but can also increase the effectiveness and efficiency of time, costs and also human resources (mohd noor & mansor, 2019; petraşcu & tieanu, 2014). in addition, tabk also enables auditors to be able to access various types of electronic files or data and perform various operations to test them comprehensively so that they can detect fraud (saputra et al., 2020; sujana & saputra, 2020). this can affect the quality of the audits produced by the auditors in giving their opinion on the financial statements. h2: computer-assisted audit techniques have an influence on audit quality the influence of computer assisted audit techniques on the relationship between competence and audit quality. computer assisted audit technique is defined as an important instrument that can be used in auditing various businesses so as to make work easier and faster (aral et al., 2012; kusumo et al., 2019). the use of tabk is one of the skills needed considering that in an audit environment that already uses information technology (harrison & donnelly, 2011; silva bidarra et al., 2013). this means that the more frequent use of tabk by an auditor, the better the resulting audit quality (el-habashy, 2019; mohd-sanusi et al., 2015). the use of tabk results in the accuracy and accuracy of a public auditor compared to using a manual. the use of tabk can encourage better quality audit reports. based on this description, the research hypothesis is formulated: h3: computer assisted audit techniques moderate the effect of competence on audit quality. method this research was conducted at a public accounting firm in bali. the time of the research is 2020. population is a generalization area consisting of objects / subjects that have certain qualities and characteristics that are determined by the researcher to be studied and then draw conclusions . the population of this study were 13 public accounting firms (kap) in bali with 76 auditors. the sample is part of the number and characteristics of the population. the sampling technique used in this research is purposive sampling technique, namely sampling with respondents used in this study is based on the criteria determined by the researcher. the criteria are purposive a. all auditors who work at the public accounting firm (kap) in bali. b. all auditors who work at the public accounting firm (kap) in bali who have at least 1 year experience in conducting audits. the data analysis technique used is moderated regression analysis (mra). moderated regression analysis (mra) is an interaction test which is a special application of linear multiple regression where the regression equation contains an element of interaction (multiplication of two or more independent variables). the moderated regression equation model is as follows. y = α + β1x1 + β2x2 + β3x1x2 + ε ............ (1) y = audit quality α = constant β = regression coefficient x1 = competence x2 = compute assisted audit technique (tabk) x1x2 = tabk variable interaction variable on competence in audit quality results and discussion the number of questionnaires distributed in this study were 76 copies. researchers did not distribute questionnaires to one kap on the grounds that the kap had closed. of the total number of questionnaires sent, 70 were returned questionnaires and 6 were not returned. the returns to the questionnaire are: data retrieval and questionnaire returns table 1. questionnaire description number of questionnaires total questionnaires distributed 76 questionnaires returned 6 canceled questionnaires the rate of return used (usable response rate) 70 the rate of return used (usable response rate) = 70/76 x 100% 92,10% international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 41 data analysis technique validity and reliability test the validity test is used to measure whether a questionnaire is valid or not. a questionnaire is said to be valid if the correlation between the item score and the total score is positive and is more than 0.30. the results of the variable validity test in this study were all above 0.3 so that they passed the validity test. reliability testing in this study was carried out using the cronbach alpha statistical test through the spss program, where a variable is said to be reliable if it provides a cronbach alpha value greater than 0.6. the results of the instrument reliability test will be presented in table 2 as follows. table 2. reliability test results variable cronbach’s alpha description competency 0,932 reliable tabk 0,813 reliable audit quality 0,901 reliable based on the table, it can be seen that all research instruments are declared reliable because each variable has a cronbach's alpha value above 0.60. classical assumption test results 1) normality test normality test is a test that aims to test whether in the regression model, confounding or residual variables have a normal distribution. the method that can be used to see the residual normality is the kolmogorovsmirnov (k-s) non-parametric statistical test with the help of the spss program. data are normally distributed or cannot be seen from the asymp value. sig. (2-tailed). if the value is asymp. sig. (2-tailed is greater than 0.05 (α = 5%), then the data is normally distributed. the results of the normality test will be presented in the following table. table 3. residual normality test results dependent variable kolmogorov-smirnov z asymp. sig audit quality 1,526 0,134 based on table 5.6, it can be seen that the asymp. sig. (2-tailed) 0.134 which is greater than the value of α = 0.05, it can be concluded that the data is normally distributed. 2) heteroscedasticity test the heteroscedasticity test aims to test whether in the regression model there is an inequality of variance from the residuals of one observation to another. to detect heteroscedasticity symptoms, the glejser test will be used, which is carried out by regressing the absolute value of the residuals with each independent variable. if the level of significance is above 0.05, this regression model is free from heteroscedasticity problems. the results of the heteroscedasticity test can be seen in the following table. table 4. heteroscedasticity test results performance research variables performance t count sig. competency 1,824 0,078 tabk 1,715 0,059 audit quality 1,590 0,134 based on the table, it shows that none of the independent variables has a significant effect on the dependent variable, it can be concluded that the regression model is free from heteroscedasticity symptoms. moderated regression analysis (mra) moderated regression analysis (mra) is an interaction test which is a special application of linear multiple regression where the regression equation contains an element of interaction (multiplication of two or more independent variables). the independent variables in this study are competence and tabk and the dependent variable is audit quality. the moderated regression equation model is as follows. y = α + β1x1 + β2x2 + β3x1x2 + ε table 5. results of moderation regression analysis variable unstandardized coefficient standardized coefficient t sig b std. error beta x1 2,305 0,330 0,817 6,920 0,000 x2 2,618 0,622 0,319 3,302 0,001 x1.x2 1,337 0,346 0,882 3,063 0,000 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 42 variable unstandardized coefficient standardized coefficient t sig b std. error beta constant = 26,058 r = 0,809 r square = 0,715 adjusted r2 = 0,694 f value = 42,205 sig. = 0,000 based on the table, a multiple linear regression equation model can be made as follows: ŷ = 26,058 + 0,817x1 + 0,319x2 + 0,882x1.x2 + ε ………. (1) based on the regression results in table 5.9, a model feasibility test can be carried out to determine the goodness of fit, by performing the f test, interpretation of the coefficient of determination and the t test. 1) f test based on the f-test with the anova test, a significance level of 0.000 was obtained which is smaller than α = 0.05. the significance level value indicates that the competency variable and computer assisted audit techniques have a significant effect on audit quality. 2) the coefficient of determination based on table 5.9 above, it can be seen that the value of adjusted r square from the independent variable to the dependent variable is 0.809 or 80.9 percent. this means that 80.9 percent of the variation in audit quality is influenced by variations in competence and computer-assisted audit techniques, while the remaining 19.1 percent is influenced by variations in other factors that are not included in the regression equation model. many researchers recommend using the adjusted r square value when evaluating the best regression model. this is due to the weakness of the coefficient of determination (r square) which is biased towards the number of independent variables included in the model. every additional one independent variable, r square must increase regardless of whether the variable influences or does not significantly on the dependent variable, while the adjusted r square value can increase or decrease if one independent variable is added to the model. 3) t test the t test was conducted in order to determine the effect of competency variables and computerassisted audit techniques on audit quality. based on table 5.9, it is known that the competence and computer-assisted audit techniques have a significance of t <0.05, which means that the significance of α = 5 percent. based on the results of the f test, the interpretation of the coefficient of determination and the test obtained from the regression analysis, the model used in this study is said to be fit. hypothesis testing can be seen from the results of the t test in table 5.9 using the help of the spss version 17.0 program. the steps used in this test are as follows: 1) the coefficient results show that the competency value is positive 2.305, the t-test value is 6.920 and the significance level is 0.000. the significance level is smaller than the specified alpha level (α = 0.05), this means that auditor competence has a positive effect on audit quality. so that the first hypothesis in this study can be accepted. 2) the coefficient results show that the value of computer-assisted audit technology is positive 2.618, the ttest value is 3.302 and the significance level is 0.001. the significance level is smaller than the specified alpha level (α = 0.05), this means that computer-assisted audit technology has a positive effect on audit quality. so that the second hypothesis in this study can be accepted. 3) the regression coefficient on the computer assisted audit technique variable moderating the effect of competence on audit quality is 1.337 with a t-test value of 3.063 and a significance of 0.000. this means that the third hypothesis, namely that computer-assisted audit techniques are able to moderate the relationship between auditor competence and quality, is acceptable. auditor competence is an auditor with sufficient and explicit knowledge and experience to carry out audits objectively, carefully and thoroughly (chang et al., 2019). auditor competence can be obtained through education at universities in the field of accounting, development activities and professional training in the workplace (adinehzadeh et al., 2018). experienced auditors have many advantages, namely the auditor's sensitivity in analyzing the findings obtained during the audit process, more accurately recognizing errors, and recognizing unusual errors (allegrini & d’onza, 2003). a high level of education and a lot of experience will be able to produce better and better quality audit findings (el-habashy, 2019; mohd-sanusi et al., 2015; yang et al., 2018). this means, if the competence of an auditor is high, the better the resulting audit quality will be. tabk not only makes it easier in terms of analysis but can also increase the effectiveness and efficiency of time, costs and also human resources (atmadja & saputra, 2018; saputra, anggiriawan, et al., 2019). in addition, tabk also enables auditors to be able to access various types of electronic files or data and perform various operations to test them comprehensively so that they can detect fraud (popoola et al., 2016; saputra et al., 2020; saputra, jayawarsa, et al., 2019). this can affect the quality of the audit produced by the auditors in providing their opinion on the financial statements (bowrin, 2004). based on the discussion, it can be concluded that the tabk variable has an effect on the quality of the resulting audit international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 43 (yan & xie, 2016). the use of tabk results in the accuracy and accuracy of a public auditor compared to using a manual. computer assisted audit technique is defined as an important instrument that can be used in auditing various businesses so as to make work easier and faster (aral et al., 2012). the use of tabk is one of the competencies that is needed considering that the inspection environment already uses information technology (gu et al., 2020; singh & singh, 2018). this means that the more frequent use of tabk by an auditor, the better the resulting audit quality (el-habashy, 2019). conclusions based on the results of the analysis and discussion in the previous chapter, it can be concluded that: auditor competence has a positive effect on audit quality and computer-assisted audit techniques are able to moderate the relationship between auditor competence and quality. limitations that need to be considered when evaluating the results of this study, namely: the sample selection was carried out by purposive sampling method, using a sample of auditors working in kap bali region. therefore, there may be differences in the complexity of the taskload and competence faced by auditors in each kap and between kaps in various regions, so that the results of this study cannot be generalized to all auditors who work for kap in indonesia. in an effort to improve the quality of auditors in this study, this research shows the importance of kap to continuously disseminate information about the goals and values of the profession to auditors. kap should periodically conduct formal training and education on professional values, so that auditors have a moral obligation to maintain these professional values. reference adinehzadeh, r., jaffar, r., abdul shukor, z., & che abdul rahman, m. r. 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(2007). audit committee quality, auditor independence, and internal control weaknesses. journal of accounting and public policy, 26(3), 300–327. https://doi.org/10.1016/j.jaccpubpol.2007.03.001 783 introduction acute gastric dilatation (agd) is a rare condition that s.e duplay first reported in 1833. some literature discusses it, but there is no clear definition yet. agd can be caused by mechanical and non-mechanical processes characterized by radiological findings of an enlarged stomach on plain abdominal radiographs or ct scans (shaikh et al., 2021). the gastric is a thick-walled organ with a rich vascular supply compared to other organs in the gastrointestinal tract. disorders of acute gastric dilatation due to pyloric band, with acute appendicitis and ileoileal intussusception in a 4-year-old girl: case report volume: 3 number: 3 page: 783 – 792 1ida ayu diah wedawati, 2putu windhu mahayana, 3i gede putu wegen wismaya, 4made dwi yoga bharata 1,2warmadewa university, denpasar, indonesia 3widya mandala catholic university, surabaya, indonesia 4digestive surgery division, department of surgery, sanjiwani regional general hospital, gianyar, indonesia. corresponding author: ida ayu diah wedawati email: dayunenuxx@gmail.com article history: received: 2022-09-23 revised:2022-10-18 accepted: 2022-11-12 abstract: acute gastric dilatation (agd) is caused by mechanical and non-mechanical stomach processes. acute appendicitis affects children and is treated with surgery. intussusception is proximal bowel invagination against the distal bowel. clinical findings of intussusception in the form of intermittent abdominal pain, a palpable mass in the abdomen, accompanied by wine-red stools. due to significant morbidity and mortality, multiple-problem surgical emergencies require accurate diagnosis and treatment. a 4-year-old girl complained of a full stomach, abdominal discomfort, inability to flatus, vomiting, and fever, suggesting appendix perforation and widespread peritonitis. radiographs show an intra-abdominal mass. exploratory laparotomy surgery revealed gastric dilatation due to the pyloric band, acute appendicitis, ileoileal intussusception, grade 3 adhesions, and generalized peritonitis. laparoscopic surgery revealed significant issues. the procedure was followed by partial gastrectomy, milking procedures, appendectomy, omentectomy and release of adhesions. gastric histopathological examination showed the results of acute suppurative gastritis. postoperatively the patient was hospitalized for nine days with improved condition. the complex pathogenesis is related to multiple cases in these patients. a continuous process is thought to occur between acute appendicitis and er through the mechanism of intra-abdominal infection involving the omentum according to the anatomical location. then hypertrophy of the lymphoid tissue of peyer's plaque due to acute appendicitis is thought to contribute to intussusception. clinical evaluation and appropriate management of surgical emergency cases with multiple problems are important to prevent further deterioration and complications. keywords: acute gastric dilatation, pyloric band, acute appendicitis, intussusception. cite this as: wedawati, i.a.d., mahayana, p.w., wismaya i.g.p.w. bharata, m.d.y. (2022). “acute gastric dilatation due to pyloric band, with acute appendicitis and ileoileal intussusception in a 4-year-old girl: case report”. international journal of environmental, sustainability and social sciences, 3 (3), 783 – 792. mailto:dayunenuxx@gmail.com 784 gastric vascularization in the emergency room can cause severe life-threatening complications such as ischemia, necrosis, perforation, emphysema, bleeding, electrolyte imbalance and shock (shaikh et al., 2021). acute appendicitis is the most common surgical emergency in children, peaking in adolescence. the mortality rate is relatively high, especially in late diagnosed patients. treatment delays can cause perforation, gangrene, periapendicular abscess mass, and peritonitis. perforation in children occurs within 8-24 hours of initial presentation. the diagnosis of acute appendicitis is based on clinical examination, laboratory and radiological findings and a scoring system. it is often difficult to diagnose acute appendicitis in its early stages (lee et al., 2013). there are several scoring systems for appendicitis, but each has its drawbacks. such as in children, it can produce lower scores because it is uncooperative and less able to express their complaints. the scoring system cannot distinguish simple appendicitis from appendicitis with complications (özsoy et al., 2017). the standard management of acute appendicitis is surgery, although many case reports suggest non-surgical therapy in uncomplicated cases (rahardjo, 2022). intussusception is one of the most common causes of intestinal obstruction in infants and toddlers. the pathological abnormality is the invagination of the proximal intestine (intussusceptum) against the distal intestine (intussuscept). the highest incidence is in children aged 4 to 9 months with 90% idiopathic etiology and is more common in boys. clinical findings of intussusception are intermittent abdominal pain accompanied by burgundy feces and a palpable mass in the abdomen. intussusception can progress to ischemia, necrosis, and perforation within 812 hours if not treated immediately (holcomb, 2019). we report a case of agd due to pyloric band, accompanied by acute appendicitis, ileoileal intussusception, grade 3 adhesions and generalized peritonitis in a 4-year-old girl. due to the high morbidity and mortality level, proper diagnosis and treatment are required. case. a 4-year-old girl was referred from a private hospital on march 7, 2022, with suspicion of generalized peritonitis due to a perforated appendix. complaints of persistent flatulence for two days accompanied by pain and inability to flatus, fever, and non-bilious vomiting with every drink and eat. a history of 8 days prior to having a urinary tract infection was declared cured. there was no history of surgery or trauma to the abdomen. the results of the general condition examination looked weak, and compos mentis consciousness, pulse 120 times/minute, respiration rate 20 times/minute, temperature 36.8o c, o2 saturation 98% of room air. physical examination of the head, neck and thorax revealed no abnormalities. physical examination of the abdomen revealed distension, weak bowel sounds, dullness to percussion, non-palpable intra-abdominal mass, and undulations. figure 1 rectal touch examination (rt) revealed smooth mucosa, strong anal sphincter tone, and rectal ampulla did not collapse; there was no mass or tenderness. after rt, no feces, blood, or mucus were found on the gloves. the patient had a urinary catheter, and a nasogastric tube (ng) decompressed with a yellowish discharge. 785 figure 1. preoperative patient clinical plain abdominal radiographs showed a superior intra-abdominal mass that shifted the bowel airflow to the inferior part (figure. 2). routine blood examination showed an increase in white blood cells 28.7x109/l, an increase in the percentage of granulocytes 77.9%, hemoglobin and platelets within normal limits. electrolyte examination showed mild hyponatremia (131 mmol/l), potassium and chloride within normal limits. blood glucose when within normal limits (112 mg/dl). figure 2. plain abdominal radiographs patients were planned to be hospitalized with ivfd therapy kaen 3b 16 tpm, ceftriaxone 600 mg every 12 hours, metronidazole 200 mg every 8 hours, paracetamol 200 mg every 6 hours, and omeprazole 20 mg every 12 hours. a few hours later, the patient complained of generalized abdominal pain. on abdominal examination, found tenderness throughout the abdominal area (muscular defans). the patient was planned for an exploratory laparotomy. 786 source: figure 3. gastric dilatation and partial gastrectomy figure 4. retroperitoneal acute appendicitis operative findings revealed a pyloric band causing gastric dilatation to the suprasymphysis region (figure. 3), appendicitis of the retroperitoneal appendix (figure. 4), grade 3 adhesions, ileoileal intussusception, and generalized peritonitis. the action continued with the evacuation of gastric contents through the ngt, but it was ineffective. it was decided that a gastric incision (gastrostomy) for evacuation contained a lot of fluid mixed with food. the procedure was continued with partial gastrectomy, milking procedure, appendectomy, omentectomy, and release of adhesions. after the operation, the patient was fasted for 5-7 days and given fluids and total parenteral nutrition, antibiotics, and wound treatment. drainage from the nasogastric tube obtained a greenish fluid, so gastric lavage was performed every 12 hours. during nine days of treatment, the patient's condition improved, and he could be discharged. the results of the 787 histopathological examination on march 14, 2022, showed gastric tissue that was predominantly necrotic with dense inflammation of acute inflammatory cells, the conclusion that the morphological picture was suitable for acute suppurative gastritis. method the methods used to collect data in this case are interviews, observation and reviewing the patient's medical record. the first data obtained by in-depth interviews were asked to the patient's parents to get an idea of the patient's condition before and after the patient was in the hospital, the entire interview process was recorded by the author after obtaining the consent of the informant. the second data is obtained by direct observation when the patient is operated on and until the patient returns to the ward. the third data is obtained from the patient's medical record in which there is a patient report when first arrived at the emergency room, the operation report and the patient's medical resume report when in the room. these three data are very related to each other so that it helps the author in collecting data on the case report. results and discussion acute gastric dilatation is a rare phenomenon, and this condition can cause necrosis of gastric tissue with or without perforation. agd can be caused by mechanical obstruction of the gastric tract as in postoperative strictures or adhesions, pyloric stenosis, volvulus, and superior mesenteric artery syndrome (sakurai et al. 2020) other authors also suspect this condition as a non-mechanical secondary functional impairment due to other diseases along the digestive tract such as pancreatitis, peptic ulcer, gallbladder disease, and appendicitis (luncǎ et al., 2005). agd has been reported in patients with coexisting conditions such as prader-willi syndrome and patients with cerebral palsy, but this condition is rarely seen in the healthy population (etensel et al., 2005). initial findings after a laparotomy incision showed gastric dilatation to the supra symphysis region with ischemic and necrotic tissue. further evaluation revealed a pyloric band that entangles the stomach causing mechanical dilatation. another finding was found in acute appendicitis, which was thought to play a role in forming the pyloric band. the gastric is an organ that is highly resistant to ischemia because of its rich blood supply and extensive intramural anastomoses. in cases of acute massive gastric dilatation, the intra-gastric pressure usually exceeds 30 mm hg leading to a significant reduction in intramural blood flow, followed by necrosis and perforation. in most cases, necrosis of the greater curvature and gastric fundus requires immediate treatment (luncǎ et al. 20085; blat et al. 2017). gastric dilatation in cases is quite massive, causing high intraluminal pressure, then suppressing vascularization, causing ischemia and necrosis of the fundus to the greater curvature. emesis is a typical symptom in 90% of cases. in some cases, with massive distention, the patient may complain of being unable to vomit. the complaint is caused by occlusion of the gastroesophageal junction by a distended fundus, which causes angulation of the esophagus against the right crux of the diaphragm resulting in a one-way valve (luncǎ et al., 2005; moslim et al., 2017) generalized abdominal distension, abdominal pain, and signs of peritonitis in cases with perforation may be found. pain can be felt lighter in intensity compared to the severity of abdominal distension (luncǎ et al., 2005). complaints in the case are flatulence (distention) that persisted for two days, accompanied by pain and unable to flatus, fever, and non-bilious vomiting every time he drank and ate. the severity of abdominal distention from clinical evaluation reflects the massive gastric dilatation. cause intestinal passage disturbances are seen from the decrease in bowel sounds and the absence of defecation and flatus. evaluation within a few hours of severe abdominal pain with muscular defans indicates peritonitis. 788 abdominal radiographs examination can be done in 3 positions to assess the presence of free air and distended gaster (jones et al., 2020). plain abdominal radiographs may show air bubbles in the distended gastric that do not appear to cross the midline. if the obstruction is large, the small intestine may not be visualized. an ultrasound examination was performed to evaluate the dilated gastric. the body, antrum, and pylorus of the gastric can be visualized well in the right lateral decubitus position, with the right lobe of the liver as the acoustic window (lamont et al., 2018). ct scan of the abdomen can be performed in stable patients, and this examination can clearly show gastric distension and the cause of distension. radiological examination with contrast can be done using a water-soluble material because perforation is possible. endoscopy is often required to exclude the presence of intra-luminal mechanical obstructions such as a tumor or peptic ulcer and can reveal the condition of the gastric mucosa (luncǎ et al., 2005). the imaging examination performed in this case was only an abdominal photo due to the severity of the clinical condition that required immediate surgical management with indications that peritonitis had occurred. abdominal radiographs showed a superior intra-abdominal mass which caused the distribution of intestinal air to be shifted to the inferior part. the first treatment is to correct distension with a decompressed ngt, but a normal-sized ngt is often less efficient for decompression (luncǎ et al., 2005). installation of a large faucher or edlich tube can be performed under the supervision of an anesthesiologist in the operating room to obtain adequate gastric emptying. in addition, a decompression gastrostomy can be performed with fluid resuscitation and intravenous antibiotics (moslim et al., 2017). the initial treatment, in this case, was the insertion of a decompressive ngt to reduce intra-abdominal pressure, followed by fluid administration, broad-spectrum antibiotics and a urinary catheter placement to monitor fluid balance. surgery can be performed if conservative therapy does not show improvement or if there are signs of gastric infarction (mishima et al., 2012; trindade et al., 2008). a further consideration is a management if there is gastric necrosis or perforation. the most commonly reported method is partial or total gastric resection, but depending on tissue viability gastrorrhaphy has also been reported to show improvement (kim et al., 2011; baldassarre et al., 2006). surgical exploratory laparotomy was performed on indications of peritonitis, suspected to be caused by necrosis and perforation of hollow organs that caused intra-peritoneal inflammation. evacuation of gastric contents in cases through ngt was ineffective due to massive dilatation, a gastric incision (gastrostomy) was performed for evacuation, and a lot of fluid mixed with food was found. it was decided for a partial gastrectomy to separate extensive ischemic and necrotic tissue. histopathological examination of gastric tissue obtained morphological results suitable for acute suppurative gastritis. the intra-operative evaluation found other findings in acute appendicitis with adhesions and ileoileal intussusception, which were suspected to be continuous. it contributed to gastric dilatation through the mechanism of intra-abdominal infection involving the omentum. appendicitis is inflammation of the appendix caused by obstruction of the lumen of the appendix, with standard management through surgical appendectomy (junga et al., 2018). the definition of the omentum is the fused fold of peritoneum, connecting the gastric and duodenum with other intra-abdominal organs. the greater omentum extends from, the greater curvature of the gastric and proximal duodenum, descending inferiorly through the transverse colon, jejunum, and ileum. the greater omentum is very mobile and moves with peristalsis of the intestine. in the process of intra-abdominal infection, the omentum also contributes, having the ability to isolate areas of the organ that are infected and necrotic. the greater omentum may attach to an inflamed organ, such as appendicitis. tissue damage during the inflammatory process and peritoneal irritation alter the 789 homeostasis of fibrin deposition and lysis, as well as thrombin, which allows the omentum to adhere and separate infection from surrounding organs. the presence of adhesion is highly dependent on the balance of fibrin deposition and degradation (fibrinolysis) (hu q et al., 2020). fibrinolysis and incomplete absorption of degradation products leave connective tissue scarring and adhesion formation (herrick et al., 2021). adhesion of the omentum to the appendix, in this case, is thought to have contributed to the entrapment of the gastric pylorus through the formation of the pyloric band due to the anatomical positional relationship. a case study in children involving acute appendicitis, intestinal malrotation and total duodenal obstruction stated that fibrous adhesion at the duodenojejunal junction involving the omentum is one of the organs that play a role in the intra-abdominal inflammatory process. although the mechanism is not described in detail in the report, variations in the location of the appendix may also be related. this condition is also associated with a mobile cecum so that the appendix can be in various locations. the position of the appendix is not fixed and varies from person to person, ranging from 1.7 to 2.5 cm below the terminal ileum. the most common location is dorsomedial to the fundus caecum or beside the ileal orifice in 2-3% of cases. the appendix is located retroperitoneally in 65% of cases and may descend into the iliac fossa in 31% of cases. the location of the appendix in the retroperitoneal space can be behind the terminal ileum, cecum, ascending colon, or liver (bickell et al., 2006). chan et al. (2003) reported a case of a male with perforated appendicitis with obstruction of the distal duodenum in the absence of nonrotation or malrotation of the bowel. ueo et al. (1990) also reported a case of a male with duodenal obstruction and acute appendicitis with intestinal malrotation and fibrous adhesions due to an inflamed appendix in the duodenojejunal junction. another possibility is that the formation of the pyloric band, in this case, is thought to be due to a congenital abnormality. anomalous congenital bands unrelated to a history of surgery, trauma, or peritonitis are a rare etiology of gastrointestinal obstruction in children, and their exact incidence is unknown (etensel et al., 2005; nouira et al., 2012). the etiology is uncertain, but it is not a secondary abnormality of embryological remains such as the omphalomesenteric duct or the vitelline vasa. the study by akgur et al. showed that the most common location of the congenital band was between the ascending colon and the terminal ileum, as well as the ligament of treitz and the terminal ileum (erginel et al., 2016; akgür et al., 1992). obstruction can be caused by several mechanisms of bowel compression, partial volvulus, and entanglement of the bowel loop between the band and the mesentery. maeda et al. reported a 17-year-old boy with a congenital band from the anti-mesenteric wall of the jejunum proximal to the ligament of treitz.27 congenital bands do not originate from embryonic structures. therefore their location can vary and co-occur at several locations (sun et al., 2012; kostic et al., 2013). intussusception is the invagination of the proximal intestine (intussusceptum) against the distal intestine (intussuscipiens). 90% of primary intussusception cases are idiopathic and no lead points are found, but hypertrophic peyeri's plaques can be found on the intestinal wall (holcomb et al., 2019; belongia et al., 2010). secondary intussusception may have lesions identified as lead points (1.5-12%), the most common being meckel's diverticulum, followed by polyps. there are several other lead points, such as appendicitis, hemangiomas, carcinoid tumors, foreign bodies, and lipomas (holcomb et al., 2019). intussusception and appendicitis are common, although rarely reported in the literature. the mechanism that precedes it is much debated, but it relates to the hypertrophy of peyer's plaques. infection in appendicitis initiates the enlargement of peyer's plaque which is the basis for pathological abnormalities in intussusception.31 intussusception in this case is thought to be related to the presence of acute appendicitis through the mechanism of peyer's plaque lymphoid hypertrophy. inflammation of the appendix, which is a lymphoid tissue, 790 also represents hypertrophy of other intra-abdominal lymphoid tissues, including peyer's plaques, which play a role in the pathogenesis of intussusception. min kee reported the case of a 38-monthold boy with suspected acute appendicitis who underwent a ct scan showing an ileocolic intussusception with the appendix trapped in the intussusception. a histological examination of the appendix only showed an early inflammatory infiltrate. they concluded that patients with intussusception should be suspected of having an associated disease such as acute appendicitis (howell et al., 2010) operative management is indicated for intussusception with partial response or failure of non-operative management (pneumatic and hydrostatic reduction), presence of lead points, signs of peritonitis, and radiological evidence of pneumoperitoneum. the laparoscopic approach is currently the first choice in some centers. however, it has contraindications, namely hemodynamic instability, peritonitis, pneumoperitoneum, and limited visualization in severe bowel distension. in the laparotomy procedure, the manual reduction is performed with milking procedures, namely movements such as milking to remove the invaginate. if manual reduction fails, an ischemic bowel is found, and there is a lead point, resection and anastomosis are required. if this is not possible, an ileostomy can be performed (wang a et al., 2019). the treatment, in this case, was milking procedures to reduce the invaginate, and the procedure was followed by appendectomy, omentectomy, and release of adhesions. conclusions agd is a rare condition and can overlap with other diseases. appropriate clinical evaluation in cases of multiple surgical emergencies is important, especially in cases with high morbidity and mortality rates. simple investigations in plain abdominal radiographs can help direct the diagnosis. installation of ngt decompression and administration of fluids can be done as initial management. if there are signs of peritonitis and increased intra-abdominal pressure, surgery should be carried out immediately to prevent further complications. the mechanism of adhesion of the omentum, major in appendicitis which continues to become fibrous adhesions, is thought to have involved entrapment of the pylorus through the formation of the pyloric band, causing agd. inflammation in appendicitis also causes hypertrophy of lymphoid tissue, especially in peyeri's plaque, which plays a role in intussusception in this case. clinical evaluation and appropriate management in multiple surgical emergencies are important to prevent further deterioration and complications. references akgür, f. m., tanyel, f. c., büyükpamukçu, n., & hiçsönmez, a. 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(1990). duodenal obstruction caused by acute appendicitis with intestinal malrotation in adult—a case report. the japanese journal of surgery, 20(3), 346-350. wang, a., prieto, j. m., ward, e., bickler, s., henry, m., kling, k., ... & ignacio jr, r. (2019). operative treatment for intussusception: should an incidental appendectomy be performed? journal of pediatric surgery, 54(3), 495-499. social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 47 institutional capacity development of rural tourism in lombok kulon bondowoso volume 1 nomor 1 march 2020 page 47-53 dedy wijaya kusuma departement of magister management stie mandala jember, indonesia. corresponding author: dedy wijaya kusuma, departement of magister management stie mandala jember, indonesia. e-mail: mustded74@gmail.com article history: received: 2020-03-02 revised: 2020-03-10 accepted: 2020-03-28 abstract: the indonesian government has tried to develop tourism based on the potential and ability of people to manage tourism activities. this strategy is realized through the development of a tourism village, one of which is the lombok kulon tourism village in bondowoso regency. this study aims to determine the institutional capacity in developing lombok kulon tourism village. the study was conducted with a descriptive qualitative method. the results of this study indicate that at the organizational level, the pokdarwis "lombok kulon" has shown functional capacity in aspects of external partnerships, aspects of tourism potential development, and aspects of promotion of tourism villages. while in the aspects of leadership and coordination, it shows a lack of capacity. while at the individual level, individuals have a functional capacity in pioneering the development of tourism potential. however, individuals have a lack of capacity in understanding and applying the village tourism concept. keyword: institutional capacity; organizational capacity; individual capacity cite this as kusuma, d.w, (2020). institutional capacity development of rural tourism in lombok kulon bondowoso. international journal of environmental, sustainability, and social science, 1(1), 47-53. https://doi.org/10.38142/ijesss.v1i1.44 introduction tourism is one of the important industrial sectors and has great potential and opportunity to be developed. the development of tourism in developing countries, including indonesia, is expected to help equalize economic opportunities and discourage villagers from migrating to cities. the development of tourism is also expected to improve the economy so that it can improve the welfare where tourism is developed (evita, sirtha, & sunarta, 2012). the development of tourism in indonesia in recent years has entered into a new order. the development trend of tourism in indonesia is the development of tourism models based on tourism villages (triambodo & damanik, 2015). as the name implies, the tourism village is a rural area that has some special characteristics that are worthy of being a tourist destination. in this region, the population still has traditions and cultures relatively original. several supporting factors, such as special food, agricultural systems, and social systems, also contribute to a tourist village area. the development of tourism villages in indonesia began to emerge in 2007 when the indonesian government launched the visit indonesia program as an effort to promote tourism in indonesia to local and foreign tourists. in 2009, the government rolled out the program pnpm mandiri tourism which increasingly helped the emergence of a tourism village. referring to the data of the ministry of villages, development of disadvantaged regions, and transmigration (kemendes pdtt), up to 2016, there were 1,115 tourism villages developed in indonesia. this number increased sharply compared to 2009, which only recorded 144 villages for tourism purposes. the development of a tourism village is very much influenced by the institutional aspects, tourist objects and attractions, and tourism infrastructure (sastrayuda, 2010). this is due to the three aspects of developing the tourist village, which has an essential role in improving the service and quality of tourism products. according to inskeep (1991), in the context of tourism, institutions are an essential component in supporting the success of tourism. institutions play a role in regulating the resources and distribution of benefits to increase tourism potential (triambodo & damanik, 2015). the urgency of the existence of institutions in the field of tourism is that institutions can play a role as a vehicle and an activator in facilitating and developing community participation in the field of tourism (triambodo & damanik, 2015). in the development of village tourism institutions, it is necessary to have proper initial planning in determining program proposals or activities, especially in the tourism awareness group (pokdarwis), in order to be able to improve community knowledge and skills through programs that are run (sastrayuda, 2010). social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 48 bondowoso regency has several tourism villages, namely lombok kulon tourism village, tamanan tourism village, taman krocok tourism village, prajekan kidul tourism village, sempol tourism village, alas sumur tourism village, andayar tourism village, and glingseran tourism village. according to the head of the tourism, youth, sports, and transportation agency of bondowoso regency, from several tourist villages in bondowoso regency, one of the villages worth visiting by tourists is lombok kulon tourism village. the indicator used is the capacity of pokdarwis human resources in receiving tourist visits because they will interact directly with tourists. the problem that occurs in other tourist villages is the lack of human resource capacity of pokdarwis in the management of tourism villages. from the above background, it can be seen that the development of tourism villages is influenced by institutional aspects, tourist objects and attractions, and tourist infrastructure. the institutional aspect is one of the essential components in supporting the success of tourism (inskeep, 1991). in the aspect of institutional, community capacity is needed both in the form of organizations and individuals as the main actors in the development of tourism villages for the implementation of tourism village development strategies and programs. therefore, this study aims to determine the institutional capacity of developing tourist villages. regarding institutional capacity (djogo, sunaryo, sirait 2003), states that in general, the definition of an institution includes the concept of a pattern of social behavior that is rooted and takes place continuously or repeatedly. institutional contains two essential aspects, namely; "institutional aspects" and "organizational aspects." covering institutional aspects of behavior or social behavior where the core study is about the value (value), the norm (norm), custom, folkways, usage, beliefs, ideas, doctrines, desires, needs, orientation, and others. while the organizational aspects include the structure or social structure with the core of the study lies in the aspect of the role (role). further structural aspects include roles, activities, relationships between roles, social integration, general structure, comparison of textual structures with factual structures, structures of authority or power, relationships between activities with goals to be achieved, aspects of solidarity, clicks, profiles, and patterns of power. according to (kapucu, healy, arslan 2011), capacity is a resource, adequate level of leadership, ability or expertise of the community, a certain level of institutionalization (change of new things that is of good value). capacity institutional institutional or can be seen from the levels of community capacity, namely the system level, organizational level, and individual level (undp, 1997), more clearly illustrated in figure 1 below. figure 1. institutional capacity level (undp, 1997) system-level institutional capacity consists of relationships between individuals, informal groups, and formal organizations that produce a network of social relations called social capital (chaskin, 2001). because of this research on tourism villages, to measure the institutional capacity of the system level will refer to damayanti (2014) research, namely the provincial and district tourism office policies and the village government policies relating to the development and management of tourism villages, and partnerships undertaken by the village government with other institutions outside the village. milen (2006) states that the level of organization is related to the organizational structure, culture, and management tools that support individuals to show their best performance. considering that this research was carried out in the realm of tourism, indicators that were deemed suitable for measuring the ability and organizational capacity of tourism village managers would refer to the opinions of damanik and weber (2006) namely the ability of organizations to lead and coordinate, the ability of organizations to carry out external partnerships organization to develop tourism products, as well as the organization's ability to promote tourist destinations. the level of competency or individual capacity can be measured through several indicators. from the concept of jica (2004) in hamzah and khalifah (2012), these indicators include knowledge, skills/skills, awareness, and attitudes. based on indicators of individual capacity theorized by experts, the researchers took several contextual indicators with the management of tourism villages. these indicators refer to noho (2014) because his research is related to community capacity in managing tourism, namely awareness in pioneering the development of tourism potential, knowledge of the concept of tourist villages, the ability to serve tourists, the ability to process souvenirs or souvenirs, and the ability to manage tourist attractions. individual system organization h#3as4poj social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 49 method this research uses the descriptive qualitative method as a research approach. the purpose of this study was to determine the organizational capacity and individual capacity of the lombok kulon tourism village manager. the data obtained in the form of a description of the organizational capacity and capacity of individuals managing the lombok kulon tourism village. the method of determining the sample using purposive sampling and snowball sampling. the primary data needed to be was collected through field observations in the lombok kulon tourism village and interviews with 18 informants, including the chairperson and members of the "lombok kulon pokdarwis," community leaders, arts managers, homestay managers, souvenir managers, pkk administrators, and organic farmers. while secondary data were collected from the "lombok kulon pokdarwis agency." primary and secondary data collection was carried out for ± 3 weeks in september 2016. results and discussion profile of lombok kulon tourism village. administratively the lombok kulon tourism village is located in wonosari district, bondowoso regency, east java province. lombok kulon tourism village has an area of 364 hectares with a population of 4,669 people consisting of 1,625 families and divided into 6 dukuhs namely dukuh krajan i, dukuh krajan ii, dukuh pasar, dukuh wonosroyo timur, dukuh wonosroyo tengah, and dukuh wonosroyo barat. potential of lombok kulon tourism village. lombok kulon tourism village has a variety of natural and cultural potentials that are used as tourist attractions. natural potentials in the lombok kulon tourism village include organic agriculture, organic fisheries, natural scenery, and rivers used for tubing tourism. in addition to natural tourism potential, lombok kulon tourism village also has several tourist attractions, including tree tracking, river tubing, and interactive games. lombok kulon tourism village also has some cultural potential, namely hadroh, ketipung, and traditional dance art. the traditional arts are still displayed at the traditional village clean ceremonies, weddings, or attraction events for tourists. organizational capacity in the development of lombok kulon tourism village. lombok kulon tourism village organization. lombok kulon tourism village has two organizations involved in the management of tourism villages, namely the lombok kulon tourism awareness group (pokdarwis) and the selasih tourism village institute (ladewi). at this time, the organization of the tourism village institute (ladewi) selasih is not active and does not have programs that are run. so that in this study, the organization under study was the pokdarwis lombok kulon. pokdarwis lombok kulon. pokdarwis lombok kulon is an organization that functions to manage lombok kulon tourism village. this organization was founded in 2009. in 2013, based on the decree of the regent of bondowoso number 503/470/ 430.10.12/2013, the establishment of the tourism awareness group (pokdarwis) as a tourism village management organization. organizational capacity. organizational capacity is the ability of organizations to manage lombok kulon tourism village. organizational capacity can be seen from leadership and coordination, external partnerships, capacity to develop tourist attractions, and capacity to promote rural tourism. leadership and coordination. in the lombok kulon pokdarwis organization, baidawi acts as the field coordinator and leader for the management of the lombok kulon tourism village. baidawi began managing lombok kulon tourism village in 2007. the type of leadership in pokdarwis lombok kulon is a single type of leadership with a democratic leadership style. democratic leadership that is applied in the lombok kulon pokdarwis organization is that the leader always tries to prioritize cooperation to achieve goals and resolve various conflicts with deliberations. however, the weakness of this type of leadership is when a leader cannot make decisions correctly, and there is a contra between members when decision making does not occur, the meeting point is only arguing with each other. decision making is also not always appropriate because most votes are not necessarily the best decision. besides, a single leadership in an organization also has a weakness that is dependent on the leader. so that the activities carried out must wait for the command from the leader. pokdarwis lombok kulon holds regular meetings once a month and evaluates every tour package activity. the division of tasks in lombok kulon pokdarwis based on the skills or knowledge of pokdarwis members. however, in terms of coordination, there are differences in the organizational structure of pokdarwis lombok kulon and pokdarwis lombok kulon tourism village. this problem does not cause conflicts at this time. nevertheless, in the future, it will cause the pokdarwis organization not to be able to run optimally. external partnership. the management of a tourism village cannot be run solely by relying on the income generated from the tourism village itself. need for assistance from various parties outside the tourist village to increase the income of the tourist village. pokdarwis lombok kulon has a functional capacity in the aspect of external partnerships. this organization has cooperated with parties outside the lombok kulon tourism village, such as the tourism, youth and sports office (disparpora) of bondowoso regency. social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 50 the collaboration carried out by pokdarwis with disparpora generated pnpm mandiri tourism assistance funds for 2 periods, 2011 and 2012. the first period was in 2011, lombok kulon tourism village received rp 52,000,000 in assistance. the funds are used for equipment sound system, gamelan for the arts, and uniforms for the arts group. whereas in 2012, the lombok kulon tourism village obtained a fund of rp. 60,000,000, which was used for training guiding for village tourism managers, construction of vehicles outbound, construction of the secretariat, and equipment outbound such as rubber tires, buoys, and others. in 2013, lombok kulon tourism village received pnpm rural funding for additional equipment camping. capacity to develop tourist attractions. pokdarwis "lombok kulon board" has developed tourism potential to become a tourist attraction so that tourists do not get. the manager of the tourism village must realize that the tourism village must show the diversity of tourist attractions so that tourist attractions do not seem monotonous. the merging of tourist attractions can be done by combining the potential of natural tourism with the potential of cultural tourism. in its development, the manager of the lombok kulon tourism village already has an excellent capacity to develop tourist attractions, as evidenced by the growing development of the lombok kulon tourism village from 2011 to 2015 (see table 1). table 1. development of rural tourism attractions lombok kulon year 2011 2012 2013 2015 tourist attraction agriculture, fisheries and art organic agriculture, fisheries organic, roaming the village and art agriculture, fisheries organic, roaming the village, outbound, and art agriculture, fisheries organic, roaming the village, outbound, arts, and packages tour capacity to promote tourism villages. pokdarwis lombok kulon has a functional capacity in terms of promotion of the lombok kulon tourism village. initially, the promotion was carried out with tourist brochures, then the promotion of lombok kulon tourism village was carried out on social media such as instagram, facebook, and blogs. the tourism, youth and sports agency (disparpora) of bondowoso regency also carries out promotional activities by carrying village tourism brochures when conducting comparative studies in other tourist villages, and the 2014 east java tourism village festival held in bondowoso regency makes lombok kulon tourism village increasingly known by the outside community. analysis of individual capacity in the development of lombok kulon tourism village. individuals in the development of the lombok kulon tourism village. the individuals referred to are those who play a role in the development and management of the lombok kulon tourism village, including members of the pokdarwis, art figures, managers homestay, organic farmers, pkk management, souvenir or souvenir managers and convection managers. individual capacity is the ability of individuals to manage lombok kulon tourism village. individual capacity to pioneering tourism potential development. the capacity of the community in pioneering the development of tourism potential can be measured from the parameters of the community recognizing the types of potential that exist in their villages and the awareness of the community to develop these potentials into tourist attractions. the capacity of the community in recognizing the types of tourism potential in lombok kulon tourism village can be divided into two levels, namely, people who understand all the potentials in lombok kulon tourism village both natural and cultural potentials, and secondly, people who understand some of the lombok kulon tourism village potentials. people who understand all the natural and cultural potentials in lombok kulon tourism village are members of the lombok kulon pokdarwis. whereas people who understand some of the potentials of the lombok kulon tourism village are homestay, managers souvenir and convection managers and art figures. individual capacity in developing tourism potential into tourist attractions in accordance with the capacity and role of the individual. most of the members of the lombok kulon pokdarwis did not know about the management of the tourist village when joining pokdarwis. to increase the capacity of pokdarwis lombok kulon members, they get training, which is held both by pokdarwis and by the department of tourism. lombok kulon tourism village community, in addition to members of the pokdarwis, also received training to improve their capacity. the training is carried out in accordance with the roles held. for the manager homestay, the village government and the tourism office conduct a briefing on the homestay. for social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 51 managers of convection, the office of cooperatives and smes conduct training on screen printing. as for the manager of souvenirs, the training is to take part in a comparative study to the place of making souvenirs in yogyakarta. individual capacity regarding knowledge and understanding of the tourism village concept. knowledge of the concept of a tourist village will influence the attitude and actors of tourism in managing the tourism village. in the end, knowledge about the concept of a tourism village will lead tourism actors to use the concept of tourism that is triggered or not. the concept of lombok kulon tourism village is an integrated tourism village. integrated tourism village in lombok kulon tourism village, which is integrating the diversity of existing types of tourism, namely natural tourism, religious or cultural tourism, so that the diversity of types of tourism can support each other, so that later major tourism activities will emerge supported by other tourism activities. individual capacity regarding the knowledge and understanding of the concept of a tourist village is not functional. that is because the community's knowledge of the concept of integrated tourism village is limited to only mentioning various tourism potentials but has not been able to apply the concept of integrated tourism village in the development of lombok kulon tourism village. so now, the development is focused on natural tourism and cultural tourism. the development of lombok kulon tourism village has not integrated various types of tourism and potentials in the village, such as homestays, organic, souvenirs or souvenirs, and convection. individual capacity in managing tourist attractions. the management of tourist attractions is related to a planned and organized process to produce a series of sustainable actions. individual capacity in managing tourist attractions can be seen from 3 indicators, namely the ability to manage tour packages, the ability to manage supporting facilities for tourism villages, and the ability to care for tourist objects. in the context of the management of lombok kulon tourism village, the ability of managers can be seen from the management of educational tourism packages and family tourism packages. this tour package management starts from the manager offering tour packages to tourists until the evaluation activities. managers can already understand the mechanism of managing tour packages from offering packages to tourists to evaluation activities. evaluation activities are routine activities of managers after the holding of a tour package. in addition to managing tour packages, the capacity of managers can also be measured from the condition of supporting facilities for tourism villages. the facilities of the lombok kulon tourism village consist of counters in the tourist village, the secretariat, the condition of attractions, and the condition of public toilets. the capacity of managers in managing village tourism facilities is seen as lacking because of the lack of public toilet facilities and the lack of information on tourist maps. indicator of the capacity of managers in managing tourist attractions can also be seen from the ability of managers to treat attractions or commonly referred to as maintenance. lombok kulon tourism village is a tourist village that relies more on tourism, so it has a tourist attraction whose treatment cannot be done by just anyone. the pokdarwis member who is authorized to carry out treatment is a member of the pokdarwis division. before joining the lombok kulon pokdarwis member, the division members did have knowledge and capacity in outbound, flying foxes and other activities. the capacity of lombok kulon pokdarwis members in caring for tourist objects can be said to be good. members can understand how the mechanism of care for attractions. besides, they have also received training in individual capacity building, such as training guiding and development training outbound. individual capacity in processing souvenir. in the case of souvenir businesses, lombok kulon tourism village has souvenir potential in the form of necklaces, bracelets, etc. and convection. the community has a functional capacity in processing souvenirs. they can set up souvenir businesses and process souvenirs and convection. this souvenir business started from mr. agus, a resident of lombok kulon village, lombok kulon tourism village. he has been managing souvenirs since 2011. the products sold by mr. agus include robbers, bracelets, and necklaces. this souvenir working system is a subcontract, where the work is carried out by other parties. at the moment, mr. agus works with around 40 women from the lombok kulon tourism village. the process of working on these souvenirs is that agus gives raw materials used to make souvenirs for mothers. then the mothers work in their homes. in a certain period, the products are collected again at pak agus' house and then marketed in tourist areas. the marketing of these products is to tourist attractions in bondowoso regency and outside bondowoso regency. mr. syaiful has managed the convection business since 2010. the working system of this convection is a subcontract, in which part of the work is carried out by other parties. mr. syaiful as the subcontractor, only works on printing and marketing. while other parties do the raw material until sewing clothes. this convection is working with tailors in the lombok kulon tourism village. the problem faced by the lombok kulon tourism village in the management of souvenirs and convection is that there are no stalls or shops social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 52 within the lombok kulon tourism village that function to market the village's potential. so that at the moment, the lombok kulon tourism village plays a role as a souvenir and convection area.marketing is souvenir and convection carried out to tourist attractions in the vicinity of the kulon lombok tourism village, including the wonosari tourism area and shower 7. community capacity in serving tourists. service to tourists is one of the success factors in maintaining tourist village visits (noho, 2014). tourist services that will be discussed include scouting guiding and accommodation services. in terms of tourist guiding member pokdarwis capacity could not meet the quantity and quality of tour guides. lombok kulon tourism village has received training guiding to increase community capacity in 2014. at present, lombok kulon tourism village does not yet provide tour guides local except for tourists who choose tour packages or if there are important guests from the tourism office. whereas in providing accommodation, the community as manager homestay already has a functional capacity in serving tourists. besides that, the homestay is physically ready. at present, 29 houses are ready for tourists to use with 54 rooms and a capacity of 117 people. analysis of institutional capacity building programs. lombok kulon tourism village has received several institutional capacity building programs, including pieces of training organized by the department of tourism, the establishment of tourism awareness groups (pokdarwis), pnpm mandiri tourism, and urban pnpm. these programs aim to increase the capacity of managers of the lombok kulon tourism village both individually and as an organization. here are some programs that have been implemented by lombok kulon tourism village. • a comparative study to yogyakarta. • coaching regarding homestay. • east java tourism village communication forum (fk deswita east java). • east java tourism village festival. • government assistance provincial for organic farmers in 2011 and 2015. • pnpm mandiri tourism in 2011 and 2012. • urban pnpm in 2013. conclusion based on the results of the previous description, in general, this study can conclude that lombok kulon tourism village has an excellent capacity for organizational capacity and individual capacity. organizational capacity will not run effectively if the individual capacity does not meet the required capacity, conversely individual capacity will not run effectively if it is not supported by organizational capacity. the organizational capacity seen from the leadership and coordination carried out by baidawi as the field coordinator, and leader of the lombok kulon pokdarwis shows that the capacity of the lombok kulon pokdarwis organization is not functional due to the dependence on organizational leaders and problems in the aspect of coordination. in the aspect of external partnerships, aspects of developing tourist attractions as well as aspects of promotion of tourist villages, the lombok kulon tourism village management organization has shown functional capacity. at the individual level, lombok kulon tourism village has shown functional capacity in pioneering the development of tourism potential. besides, individuals show a reasonably good capacity in the management of tourist attractions, souvenir and convection management, and tourist services. however, the individual has not shown a functional capacity in understanding and applying the village tourism concept. furthermore, this study also found several things that need attention from the government and the manager of the tourism village, namely the application of the integrated tourism village concept. integrated tourism village is expected to integrate the potential of natural tourism, the potential of cultural tourism, and the potential of villages such as homestays and souvenirs. things that can be done include cooperation between the village government, pokdarwis lombok kulon, and the "mekar kesuma" art group in providing lombok kulon village tourism activities. if more tours are offered, overnight stay tour packages can be implemented, and homestays can be used. besides, the longer tourists stay in lombok kulon tourism village, and the more tourists will increase the tourism village products such as souvenirs, organic, and convection. based on the results of research that has been done, some things have not been explored in this study because of the various limitations encountered. therefore, this study provides several recommendations for further research, especially regarding institutional capacity at the system level. at the system level, research on relationships between individuals, informal groups, and formal organizations that produce social capital and policies carried out by the department of tourism and the village government is related to the development of tourism villages. social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 53 references chaskin, r. 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(2023). “assessment of households’ perception towards participatory forest management the case of heban arsi woreda, ethiopia.” international journal of environmental sustainability and social science, 4 (3), 707 717. introduction the forest is crucial for different ecological, economic, and socio-cultural benefits. forest contributes to the protection of biodiversity, mitigating climate change, provisions fresh water, reduces soil erosion and improves soil fertility, and maintains the hydrological cycle (tesfaye, 2017). worldwide rural communities mainly depend on forests for their livelihoods, cash resources, and safety nests during times of shortage. similarly, forests are essential components of livelihood for rural communities of ethiopia (wondie & tamesgen, 2013). many communities in rural ethiopia depend on the forest to meet their needs, such as energy, livelihood diversification, construction material, and farm tools (amare et al., 2016). however, forest resources are shown a declining trend worldwide due to different factors such as commercial logging, conversion of forest land to cropland, lack of community participation, and so on (tadesse & teketay, 2017). mailto:gonchegirma90@gmail.com 708 in the same way, the status of forest resources has been continuously declining from time to time regarding changes in the forest land size and quality, such as species composition and structure. this is because forest resources in ethiopia are managed through government control and without consultation and participation of local communities who lived inside and around the forest resource in the past years (tadesse & teketay, 2017; tesfaye, 2017). the centralized forest management system dismisses local communities' capacity to manage and use forest resources sustainably. centralized control restricts regulations that prohibit the use of forest resources (tadesse & teketay, 2017; tesfaye, 2017). one of the negative outcomes of the centralized forest management approach is the loss of local control of forests and ignoring local institutions, indigenous knowledge, and use rights of the local communities over the forest resources (tesfaye, 2017; walle & nayak, 2021). however, local communities have ample knowledge and respect for the forest and other natural resources. as a result of rapid economic, population growth, lack of benefit-sharing mechanisms, and lack of public awareness among the local people contribute to losses of forest resources in ethiopia (tesfaye et al., 2012; ameha et al., 2014; tadesse and teketay et al., 2017; tesfaye, 2017). to respond to and minimize the problem of forest sustainability, different actors such as the government, non-governmental organizations (ngos and development actors have introduced the pfm approach in different parts of ethiopia since the 1990s (winberg, 2010; tegegn, 2022). the concept of pfm is a strategy to achieve sustainable forest management by incorporating local communities' benefits and perceptions (tadesse & teketay, 2017; duguma et al., 2018; tegen, 2022). this approach allows the local community living in and around the forest resources to conserve and protect the resources and link them with their economic needs (tegegn, 2022). recently, pfm has been an accepted way of sustainable forest management and provides a dual purpose to improve the forest conservation and livelihoods of the local communities (tesfaye, 2017). in addition to pfm, different community-centered forest management approaches, such as community forestry and joint forest management (jfm), have been implemented in many developing countries, including ethiopia (nath, 2009; islam, 2016). these terms often refer to a range of arrangements covering different degrees of power-sharing between the state and communities (user groups) in the decision-making processes about forest resources and their management (okumu, 2017). the overall goal of such shifts in forest resources management is to ensure sustainability through increasing community participation in forest management, improving the welfare of locals, and addressing market, institutional and policy failure associated with ill-defined property rights, externalities, and market imperfections (okumu, 2017). the success of pfm conservation depends on the perception and attitudes of local communities through their participation (tesfaye et al., 2012; ameha et al., 2014; siraj et al., 2016; tesfaye, 2017). previous evidence demonstrated that the benefits and values of forest resources were affected by the conservation attitudes and perceptions of local communities (ameha et al., 2014; siraj et al., 2016). therefore, it is expected to bring positive attitudinal changes to local communities regarding forest management. the integration of local communities understanding and perception of forest conservation and management is an essential component for the effectiveness of forest management and livelihood improvement from pfm in a sustainable manner. more importantly, consideration of local communities' attitudes and beliefs are an important element of pfm sustainability (tadesse & teketay, 2017). these perceptions and attitudes may be positive or negative toward forest-related activities (tesfaye et al., 2012). the negative or positive perceptions of local communities for pfm maybe affect their participation in forest management (ameha et al., 2014; siraj et al., 2016). however, in many ways, communities’ 709 perceptions of pfm efforts are rarely studied regarding different pfm activities such as the decision-making process, conservation, benefit sharing, planning, etc. (tesfaye, 2017). therefore, understanding how the perception of the community affects the conservation and management and utilization of forest resources through pfm is important in a country where many local communities depend on forest resources for their livelihood. previous scholars demonstrated that the perception and attitudes of local communities toward pfm were affected by different demographic and socio-economic variables (tesfaye et al., 2012; ameha et al., 2014; tadesse & kotler, 2016; tesfaye, 2017). however, community perception regarding the contribution and management of pfm is less researched. accordingly, assessing and understanding community perception towards pfm is essential for the sustainability of pfm. until, studies regarding community perception towards pfm are lacking in the country in general, in heban arsi woreda in particular. this study therefore conducted in heban arsi woreda, ethiopia, to access the perception of local communities towards the existing status and future sustainability of pfm. methods the study was conducted in heban arsi district) which is located in the eastern part of lake langano, and the district town (goljota) is 226 km from addis ababa along the southeastern part of the country. the geographical location of the district ranges from 7o 9' n to 7o42'n latitude and 38o25' e 38o54' e longitude. the altitude of the district ranges from 1500 to 3000 m above sea level (hadada, 2020). the total area of the district is about 35,613.6 hectares. the topographic feature of heban arsi woreda is mostly a flat and undulating landscape. the district exhibits three agroecological zones: highland, midland, and lowland. these agroecological zones differ in altitude and in rainfall distribution. the rainfall distribution is bimodal, with the short rainy season occurring from march to may, while the long rainy season is from july to october. the annual average rainfall of the study area is 825mm (ranges from 500 to 1150 mm), and the mean annual temperature is 19oc (ranges from 10oc to 27oc) (hadado, 2016). the dominant soil type of the district is largely derived from volcanic activities in the rift valley. the soils of the study area are characterized as mollic andosols (lemenih, 2004). the drainage systems of the district are gedemso, guracho, delate and lepis also pass through the district. lake langno is also found in the district (hadado, 2020). the physical conditions and variations in altitudes have resulted in a great diversity of climate, soil, and vegetation which in turn caused the evolution of different plant species with a large diversity. before 20 years ago, the district was substantially covered with natural forests (hadado, 2016). today, the district is covered by 19.19% forest area out of the total land area, including natural forest, community forest, and private forest (hadado, 2020). heban arsi district has a total of 75831 people who are settled and organized under the district. from those, 41103 of them are male and 34728 females (csa, 2007). the population density of heban arsi district is about 213 persons per square kilometer (csa, 2007). the major agricultural activities in the district are crop production and livestock rearing in the form of a mixed farming system. maize, wheat and barley are the most widely grown cereal crops in the district (hadado, 2020). to achieve the study's overall goal, a multistage stage random sampling technique was employed to select sample kebeles and households. in the first stage, the study district was identified based on the potential of pfm. after that, the three pfm kebeles of the woreda were selected based on their potential. the selected kebeles share similar socio-economic activities, agroecological characteristics and biophysical settings based on information getting from 710 consulting of heban arsi agricultural office. then, sample households were selected from selected kebeles using a simple random sampling technique with a random number method. the lists of households were obtained from the kebele administration and district office of pfm-intervention areas. finally, the sample sizes of households were determined from the total households representing a sampling intensity of 20%, as recommended by kumar (1999). based on this, a total of 131 household heads were randomly selected (table 1). table 1. number of respondents selected from sample kebeles in the woreda sample kebeles total households sample households % of sample households degaga 270 54 41.3 sambaro rogicha 280 56 42.7 shopa 104 21 16.0 total 654 131 100 in this study, both qualitative and quantitative data were used. data were collected from primary and secondary sources. the primary data were collected from the semi-structured household survey, personal observations, focus group discussions (fgds), and key informant interviews (kiis). these primary data were supplemented by data from secondary sources collected from different published and unpublished sources. data collection tools were developed through reconnaissance surveys and literature reviews for constructing relevant characteristics of local communities' perceptions. after that, quantitative data were collected using a household survey with a semi-structured questionnaire. for qualitative data collection, both fgd and kiis were performed. the number of participants in each fgd was purposively selected in discussion with experts, the kebele administration chairperson, and development agents. participants were selected from different age groups, genders, and social statuses. fgd was held separately with men and women and with groups of different well-being ranks. two fgds were conducted per kebele, and the discussions were held with aiming of documenting local knowledge regarding pfm practices and livelihood activities as a result of the pfm approach. similarly, kiis were selected from different individuals at different levels. accordingly, community elders, chairpersons, development agents, forestry experts, and officials have participated. apart from these, personal observation was also made in the selected study area with local community elders, development agents, and other experts who are familiar with and knowledgeable about the area. the collected data were analyzed using quantitative and qualitative data analysis approaches. before data analysis, data entry, data editing, and management were performed. the quantitative data were analyzed using spss version 26. descriptive statistics such as percentages, mean, standard error, and frequency were used to summarize the data. the qualitative data collected through kii, fgd, and transect walk observation was summarized qualitatively. result and discussion in the study area, the majority (77.9%) of respondents were male, and 22.1% were female. regarding the marital status of sample households, 80.9% of them were married and followed by a single (13%), divorced (3.8%), and widowed (2.3%). the educational status also showed that majorities (72.7%) of respondents were educated, and the remaining 27.3% were illiterate. the result shows that about 84.7% have access to training on different livelihood improvement activities. regarding credit access, about 84% of pfm groups had access. table 2. summary of categorical socio-economic characteristics of respondents 711 variables category frequency percent sex female 29 22.1 male 102 77.9% marital status single 17 13 married 106 80.9 divorced 5 3.8 widowed 3 2.3 education level illiterate 26 27.3 literate 105 72.7 access training no 20 15.3 yes 111 84.7 access to credit no 21 16 yes 110 84 table 3 presents the continuous socio-economic variables of sample respondents are presented. the average age of the study respondents was 44 years, and the average family size of the sample households was 6.9 persons per household. regarding the dependency ratio, households had 3.8 persons per household. regarding household resources, the mean land holding and mean livestock holding in tropical livestock units (tlu) were 3.3 ha and 7.9, respectively. the average walking distances (measured in minutes) to the market and forest from the residence of the study households were 94.4 and 67.3 minutes, respectively. table 3. summary of continuous socio-economic characteristics of respondents variables mean std. error age 44.0 1.0 family size 6.9 0.3 dependency ratio 3.8 0.2 total land holding 3.3 0.3 livestock holding (tlu) 7.9 0.6 distance to market (minutes) 96.4 5.1 distance to forest (minutes) 67.3 4.1 the majority of respondents (55.7%) perceived that there is no deforestation due to the intervention of pfm. about 44.3% of respondents also indicated that there is some deforestation due to some shortcomings of existing pfm access. only 3.1% of respondents perceived that deforestation is going on (table 4). table 4. community perception on the status of deforestation after pfm intervention status deforestation frequency percent deforestation going on 4 3.1 there is some deforestation 58 44.3 there is no deforestation at all 73 55.7 the indicators of forest improvement were assessed in pfm areas following the implementation of the program (table 5). the finding from the household survey revealed that 712 about 25.4% of respondents reported that there is an increment in species diversity followed by increasing in forest coverage (22.9%), increased productivity of the forest (20.8%), address environmental degradation (17.5%) and increased the number of valuable species (13.4%) due to introduction of pfm. during fgd, participants stated that pfm encouraged all of its participants to plant trees in degraded environments by collecting naturally grown seedlings from the natural forest. similar works were also reported on the significant contribution of pfm to the forest and other environmental resource degradation (tadesse & teketay, 2017; kedir et al., 2018; mawa et al., 2021). defere (2022) demonstrated that the pfm system is more useful for forest sustenance compared to state-controlled forests. table 5. improvements of forest components after pfm intervention indicators of forest improvements after pfm program frequency percent increase of forest area 30 22.9 species diversity 31 25.4 increase number of valuable species 11 13.4 address environmental degradation 22 17.5 forest productivity 37 20.8 the pfm program has many opportunities awarded to local communities to change their negative attitude to positive ones following the program (table 6). the result showed that the introduction of the pfm program gives power to the local community and accounts for 26.8%. similarly, the pfm program enables bounded members by forest block association (21.4%), brings the right to exclude non-pfm members (19.8%), creates a sense of belongingness (16.3%), encourages the right to use the forest products (8.5%) and means of reduced deforestation (7.4%). in line with this finding, community-based forest management (cbfm) gives access to rights, responsibility, empowerment, and ownership opportunity to local communities for sustainable management of forests (tadesse & teketay, 2017). table 6. community perception on opportunities of pfm for conserving the degraded environment indicators frequency percent it gives power to the community 35 26.8 enables to develop options for reducing deforestation 10 7.4 it creates feeling a sense of belongingness 22 16.3 encourage the right to use the forest products 11 8.5 due to exclusive use right 26 19.8 due to bounded members by forest block association 28 21.4 fgd and kiis response: implementing pfm based on the agreement, the implementation of the forest management plan with its different activities was started by stakeholders. the government agency supported pas as well as fugs technically and materially whenever necessary. the management plan, as well as the agreement, can be revised when the stakeholders agree with it after monitoring and evaluation. the majority of the respondents indicated that the reason for the establishment of pfm at the site was the need to reduce the ever-increasing deforestation. even to minimize conflicts among the community and the stakeholders by realizing the need to involve communities in conservation and the hindsight of experience, it has become clear that an alternative approach is necessary. these changes represented a change of emphasis 713 within forest conservation from a fences and fines approach to one in which more holistic strategies or approaches were adopted. a comprehensive pfm program has been established and is advocated as a solution to the past shortcoming in forest management. most of the fgd participants explained that before pfm, the level of deforestation was severe, but now associations are protecting their respective plantations and planting sites where the concessions area is open. they agreed that the plantation has increased in volume and total land coverage compared to the time before pfm. moreover, they indicated that pfm was one of the tools that reduced deforestation and improved the management of the plantation. according to the district office, the conventional way of managing the forest could not protect the plantation. because of this, the participation of the local community became decisive in conserving this plantation. after pfm, the forest user members started to understand their rights and obligations. as a result, the user groups were protecting and planting most parts of the open area as per the management plan. as a result of this, the plantation is improved. the perception of the local community on the contribution of pfm to prevent a degraded environment was assessed using the likert scale (figure 1). about 51.9% and 23% of respondents in the pfm and non-pfm, respectively, agreed on the importance of pfm intervention for forest improvement and environmental conservation, while 34.4% from pfm and 24% from non-pfm agreed on the contribution of the approach to forest degradation and environmental degradation. thus, most sample households argued for the contribution of pfm intervention as a means of forest management in their locality (figure 1). figure 1. community perception of the role of pfm on environmental conservation in addition to household survey results, fgd and kii participants selected at different kebeles confirmed via interview that pfm contributed to forest regeneration and conservation at their locality. they indicated that the program was initiated with the community living inside and around the forest to manage and use their forest resource sustainably. furthermore, the fgd and kiis participants argued that encroachments for agriculture and settlements, the expansion of grazing land, and extraction of forest products under the fug slightly decreased currently compared to the initial establishment due to an increase of new members engaged in pfm. similarly to this finding, kedir et al. (2018) reported that pfm is an important program to contribute to the improvement of forest conservation. in addition to this, the pfm program can create environmental awareness to rehabilitate the degraded forest area (tadesse & assefa, 2019). households in the study area depended on four major income sources. those income sources are crop income, livestock income, non-farm income, and forest-related income (table 7). crop income was the major household income source, followed by forest, livestock, and non-farm income. crop income accounts for about 50% of the total household income. forest income was the 714 second most important source of income, accounting for 20.7% of the total household income. livestock and non-farm income are also important income sources which account for 19.6% and 9.7 %, respectively. the result is in line with observation, mawa et al. (2021) reported that forest income was the second most important income source for forest-adjacent communities that are members and non-members of community-based forest management. in addition, pfm is important to improve local communities' livelihoods by providing forest-friendly alternative income sources (tegegn, 2022). from an income perspective, pfm helps to diversify income sources, increase household income levels and build household assets in forest-dependent communities (defere, 2022). income and poverty levels affect local communities toward forest conservation (nzau et al., 2022). table 7. average annual income from major income sources (birr) income source (000 birr) mean± se (standard error) share (%) crop income 25.55±3.70 50.0 livestock income 10.02±1.53 19.6 non-farm income 4.98±0.45 9.7 forest income 10.57±0.99 20.7 the study showed that most respondents (55.7%) perceived that forest products are moderately important to households (table 8). importantly, the percentage of people who thought that the level of forest product estimated at 32.8% stated as very important. the remaining 10.7% of respondents perceived that the level of forest product importance was less important. the fgd and kii participants also point out that the levels of forest products from pfm contribute moderately to local communities during a time of income shortage. the finding agreed with previous studies that demonstrated that the majority of pfm participant communities perceived forest products were very important to the household economy, and fewer respondents claimed that the forest did not have any importance regardless of protection (tesfaye, 2017; tadesse & teketay, 2017). table 8. community perception on the level of forest product importance indicators frequency percent very important 43 32.8 moderately important 73 55.7 less important 14 10.7 not important 1 0.8 the level of local community dependency on forest products is presented in figure 2. the result showed that the majority (48.1%) of respondents stated that they were fully dependent on their livelihoods. on the other hand, about 30.5% of respondents revealed that there were partially dependent on forest products. the remaining 16% and 5.3% of respondents responded that they were not much dependent and less dependent. defere (2022) demonstrated that forest-adjacent communities are highly dependent on forest products to meet their household needs, especially during times of income shortage. this indicates that forest products are a means of a safety net during times of drought and the lack of other alternatives. 715 figure 2. level of local community dependency on forest products different actions were suggested to increase the existing benefits from the forest presented in table 9. the result showed that about 39% of sample respondents stated that better protection of existing forests to avoid overuse is one of the actions used to sustainably generate benefits from the forest. the result also indicated that 33.9% of respondents revealed access to alternative livelihood diversification to reduce dependency on forests, followed by better access to the market (12.9%), access to better skills and knowledge on the collection and use of forest products (7.3%) and reforestation (6.9%). pieces of evidence showed that a high percentage of the local community's positive attitude toward conservation indicates forest conservation success (islam et al., 2016; tesfaye, 2017). another study also demonstrated that the implementation of locally specific conservation actions needs to be developed and applied to keeping the sustainability of pfm (nzau et al., 2022). table 9. actions needed to increase benefits from the forest actions frequency percent better protection of forests to avoid overuse 85 39.0 better skills and knowledge on how to collect and use products 16 7.3 livelihood diversification to reduce dependency on forest 64 33.9 better access to market 28 12.9 reforestation 15 6.9 conclusion the findings of the study provide information about the perception of local communities on the existing pfm regarding its contribution and management system. results showed that the households perceived that pfm intervention provides an increment in species diversity, increases forest coverage, increases forest productivity, addresses environmental degradation, and increases the number of valuable species. respondents also perceived that the pfm program has opportunities to change a negative attitude to a positive one by providing power to the local community, enabling bounded members, bringing the right to exclude non-pfm members, creating a sense of belongingness, encouraging the right to use the forest products and means of reduced deforestation. the finding demonstrated that the share of forest income is second among household income sources. respondents also suggested different actions such as better protection 716 of existing forests to avoid overuse, access to alternative livelihood diversification, better access to the market, and access to better skills and knowledge on the collection and use of forest products and reforestation were suggested to increase the existing benefits and management of pfm. to cope with the demand of the increasing population from time to time, diversified alternative income sources should be designed to improve asset accumulation and reduce their overdependency on the forest. such interventions are taken, which might reduce the pressure of overexploitation of forest resources from the rapidly increasing population adjacent to forest areas. even if the current pfm establishment provides viable livelihood benefits to pfm communities, more designs and options are needed to sustainably meet local communities' expected and growing demand. so, to ensure sustainable livelihood and forest management, alternative incomegenerating activities and efforts are needed, such as improving the quantity and quality of the current initiated modern beehives and fattening activities and ecotourism activities, enabling a reduction of the dependency of local communities on direct forest product collection. references amare, d., mekuria, w., t/wold, t., belay, b., teshome, a., yitaferu, b., ... & tegegn, b. 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(2013). threats of woody plant species diversity and their conservation techniques in ethiopia. eur j bot, plant sci phytol. 1:10–17. 240 housing regulations for low-income people in indonesia volume: 4 number: 1 page: 240 249 erni herawati1,suparjo suparjo2, ratih lestarii3 1business law program, law department, faculty of humanities, bina nusantara university 2. doctoral student faculty of law, universitas indonesia, indonesia 3. faculty of law, universitas indonesia, indonesia email: erni-herawati@binus.ac.id article history: received: 2022-11-22 revised: 2023-12-18 accepted: 2023-01-15 abstract: indonesia had 11 million home backlogs in 2020, and 93% of this number are low-income and poor people. south tangerang is one of the cities in indonesia where private developers build 80% of the area, 50% of which is developed by three major companies. the existence of large-scale housing they have built has caused local people to move to the periphery of the housing or to places on the outskirts of the city. this paper analyzes how the regulations give companies the authority to control large land areas and how their impact low-income people. by using the socio-legal method, this study aims to reveal the implication of law in society. the results showed that large-scale housing did not fulfill the housing needs of low-income people in south tangerang city. regulations in the housing sector have yet to have any implications for fulfilling housing needs for low-income people. there are only a few houses that the local people can afford. keywords: low-income people, affordable house, large scale housing cite this as: herawati, e., suparjo., lestarii, r. (2022). “housing regulations for low-income people in indonesia.” international journal of environmental, sustainability, and social sciences, 4 (1), 240 249. introduction indonesia had a high backlog of houses in 2020, it recorded 11 million home backlogs, and 93% of this number are low-income and poor people (kementerian pupr, 2022). this number is almost unchanged compared to the housing backlog in 2015 of 11.4 million households (kementerian pupr, 2016). to provide housing, especially for low-income people, president joko widodo established the one million houses program as one of the programs on his priority agenda (nawa cita), as outlined in the medium-term national development plan 2015-2019. it continued with the economic policy package xiii by providing the ease of housing construction permits for low-income people. one of the subjects that can carry out housing development for the community is real estate development companies. south tangerang city is one of the cities that has special conditions because most of its area was built by real estate development companies. south tangerang is located west part of jakarta, the capital city of indonesia. this city was previously part of tangerang regency and is newly formed based on law no. 51/2008 concerning the establishment of south tangerang city in banten province. the expansion of south tangerang city from tangerang regency is motivated by its history, formerly known as the cipasera area (ciputat, cisauk, pamulang, serpong, and pondok aren). this area socially, culturally, and religiously have its characteristics and is a mixture of betawi, sundanese, and settler communities (anri, 2013). when south tangerang city was established, several areas of the city were already owned by private developers who had controlled the land on a large scale. both small and largescale developers have developed around 80% of the city (administrator, 2011). y.r., an official at the south tangerang city housing and settlement service, said three significant companies are developing large-scale housing, including pt bumi serpong damai tbk (sinar mas land) mailto:erni-herawati@binus.ac.id 241 developing the bsd city, the alam sutera area built by p.t. alam sutera realty tbk, and the bintaro area by pt. jaya real properti tbk. these developers are developing residential and settlement areas with a self-sufficient city concept (pt. alam sutera realty tbk, 2018; pt. jaya real property tbk, 2017; sinar mas land, 2016; sorento et al., 2020). according to the regional development planning agency (bappeda) of south tangerang city, these major private developers control 50% of the area of south tangerang, which is 7,326 hectares of the total 14,700 area of south tangerang (kompas.com, 2013). medium and small developers develop the remaining 30% of the city. based on data processing from the database of the department of housing, settlement, and land (perkimta) of south tangerang city (dinas perkimta, 2020), there are 165,392 houses that developers built in 2020, both individual and private companies, as well as government agencies. unfortunately, from the housing development that has been carried out by the developer, contradicting facts show that the people's unmet housing needs still need to be lowered. the ministry of public works and public housing (pupr) of the republic of indonesia recorded an 11 million homes nationwide backlog. of this number, 93% of the homeownership backlog is mostly informal low-income people (mbr) (kementerian pupr, 2022). meanwhile, the south tangerang city regional government work plan (rkpd) for 2022 recorded that the housing backlog in south tangerang city reached 114,587 housing units, the most significant number in pondok aren district, with 35,052 housing needs (badan perencana pembangunan daerah, 2022). the area where p.t. jaya real property built the bintaro jaya housing is located. one of the causes of difficulty in building housing for the community is the high price of land. however, both high land and house prices can be factors that influence each other. land prices significantly affect house prices; on the other hand, house prices also influence land prices (wu & zheng, 2011). developers are concerned that the high price of land will affect the selling price of houses, yet the developer's decision strongly influences the increase in land prices (murdaningsih, 2017). the development carried out by large developers in south tangerang is one of the factors for the increase in land prices. in 2015, south tangerang was one of the cities that showed a significant trend of increasing land prices, with an average of 20.47% from 2010 – 2014 (elmanisa et al., 2016). yr stated that large-scale housing development has brought new residents into south tangerang city and has shifted the settlements of local people towards the outskirts of large-scale housing an impact. meanwhile, low-income people who need houses primarily reside in local community settlements around large-scale housing. therefore, this paper focuses on indonesian regulations regarding the existence of large-scale housing concerning the fulfillment of the housing need of lowincome people and also tries to describe how low-income people in south tangerang struggle to meet their housing needs. methods this study is non-doctrinal research that used a socio-legal research method. the primary data were from observations and interviews. observations were made to select, record, and understand behaviors and phenomena (singleton et al., 1988) and then provide them in systematic analysis, primarily to obtain an overview of the situation in large-scale housing and local settlements. interviews were conducted with four types of informants. the first informants were the south tangerang housing and settlement service and the local revenue office officers. the second informant was a real estate agent, the owner of a real estate agency company in south tangerang. the third informants were betawi community leaders who understand the culture and thoughts of the betawi people, especially the local community in south tangerang. the last informants were 242 from the local community who lives in some local settlements in south tangerang, where lowincome people live. this research chose some local people to describe how the local community met their housing needs. they were selected based on the criteria as residents of south tangerang who have been domiciled in the city and understand the history of large-scale housing development in their area since birth. in addition, the informants must live in local settlements and locate near largescale housing. this research took these data to give understanding according to the required social context (neuman, 2014) and significantly strengthen information about the affordability of the local community to buy a small house in large-scale housing. the four types of informants were selected based on purposive sampling following the problems and objectives raised in this empirical research. as legal research, this paper provides an analysis of the regulations of housing needs for low-income people. result and discussion housing regulations for low-income people the 1945 republic indonesian constitution stipulates, "every person shall have the right to live in physical and spiritual prosperity, to have a home and to enjoy a good and healthy environment and shall have the right to obtain medical care." the provisions regarding the fulfillment of housing needs are then elaborated in law no. 1 of 2011 concerning housing and settlement areas (law no. 1/2011). the general explanation emphasizes the state's obligations in housing and settlement affairs that the state has the responsibility to protect its citizens through the provision of housing availability so that they can own and live in decent and affordable housing that is healthy, safe, harmonious, and sustainable. law no. 1/2011 stipulates that houses provided for low-income people are categorized as public housing, single houses, or modest row houses. government regulation no. 64/2016 low-income people are defined as people with limited purchasing power and need government support to get a house. this regulation stated that to achieve the program's targets, there would be a simplification, reduced licensing fees, and community accessibility to get houses. law no. 1/2011 has been an amendment in law no. 11/2020 concerning that the private sector can provide housing, but they are obliged to build a balanced housing concept. this regulation is expected to create an inclusive city by providing affordable housing for every class of society (zahrah & gamal, 2018). regulation of ministry public works and public housing no. 10/2012 stated that balanced housing is housing and residential areas built in a balanced way with a specific composition in the form of individual and row houses between small, medium, and luxury houses, or in the form of flats between public and commercial. balanced housing has been regulated since 1992 with a ratio of 6:3:1 (probondaru, 2018). it has been changed to a ratio of 3:2:1, that is, three modest houses compared to two medium-sized houses and one luxury house. government regulation no. 12/2021, article 21 e stipulates that a luxury house is a house with a selling price above 15 times the price of a public house set by the central government, a mediumsized house is a house with a selling price of at least three times to 15 times the price of a public house set by the central government. meanwhile, a tiny house is only mentioned as a house with a total floor area and selling price following the provisions of the legislation. this house usually has an area of 27 or 36 square meters. the developer must build balanced housing in one expanse. in article 36 of law no. 11/2020, these obligations can be converted into 1) public flats located in the same area or 2) public housing development fund, which the agency carries out for the acceleration of housing implementation. even though there are provisions regarding balanced housing obligations, developers still need to comply with them fully. for example, the balanced housing policy in the philippines needs help monitoring developer compliance (dario g. pampanga et al., 2014). likewise, until 2013 243 in indonesia, there were only a few developers who complied with the obligations, namely telaga kahuripan housing (bogor regency) covering an area of 750 hectares, bukit semarang baru housing in semarang regency covering an area of 1,250 hectares, bukit baruga housing in makassar city covering an area of 1,000 hectares, driyorejo housing in gresik district covering an area of 1,000 hectares, and kurnia jaya housing in batam city covering an area of 100 hectares (mungkasa, 2013). large-scale housing and its relation to high prices house large-scale housing development by large companies in south tangerang started when the city still needed to be established. the existence of large-scale housing began with the government's policy to support investment in indonesia. from the 1980s until the early 1990s, privatization and liberalization were the central policies in the land sector, leading to land commercialization (ismail, 2012). the government released the october package in 1993 to facilitate investment. through this package, foreign investment and project approval procedures have been simplified and decentralized to the district level (saidi, 1998). to follow up on the deregulation of the october 1993 package, the minister of state for agrarian affairs/head of the national land agency issued regulation no. 2/1993, which regulates location permits for companies that will use the land for housing investment. applications for land with the right to construct buildings are set at a maximum of 5 hectares. however, the possibility is still given to obtain land exceeding this provision by applying it to the minister. in 1999, the regulation of location permit was amended, that housing and settlement development companies were limited to acquiring land up to 400 hectares in one province and 4,000 hectares throughout indonesia. however, this provision excluded public companies so that some developers could control more than 4,000 hectares of land in only one province. until 2020 the regulation regarding location permits has been amended four times, and the provisions concerning land control have stayed the same. in south tangerang city, several companies own more than 400 hectares of land in one expanse. pt bumi serpong damai tbk has controlled about 5,950 hectares for the development of bumi serpong damai city (bsd city) only in banten province (sinarmas land, 2019), and since 2011 has owned 10,000 hectares throughout indonesia (sinar mas land, 2020). the alam sutera area only occupies an area of 800 hectares in south tangerang city; in other areas, the company developed the 2,600-hectare township of suvarna sutera (pt. alam sutera realty tbk, 2018). meanwhile, bintaro jaya has built a housing area of 1,173 hectares (pt. jaya real property tbk, 2017). elmanisa et al. analyzed that land control by developers is the cause of the increase in property prices to the saturation point because of their power in determining prices (elmanisa et al., 2016). it is feared that it will lead to the speculative behavior of developers. they will raise the price of land to attract buyers that the property to be purchased will bring investment benefits as it has the prospect that prices will continue to rise. the sales value of land tax objects (njop) data from the regional revenue office of south tangerang city shows that the land value in large-scale housing is higher than in other areas. there are three zones in the highest njop class located in the north serpong district, where the alam sutera large-scale housing is located, with the value of rp. 7,455,000 another three highest njop classes are rp. 6.805.000, rp. 6,195,000, and rp. 5,625,000 located in pondok aren, serpong, and north serpong districts (badan pendapatan daerah kota tangerang selatan, 2020). according to the south tangerang city regional tax office appraiser, njop always stated a land value below the market price. market price data confirm that the highest land market price in each sub-district located in housing built by developers, specifically in serpong, north serpong, and pondok aren 244 sub-districts, the highest land price recorded is on a large-scale housing location with a value of rp. rp. 10,000,000, per meter squares (bapenda kota tangerang selatan, 2018). according to g.s. (principal of real estate agency company in south tangerang), the price of a small house in a large-scale housing estate can reach 1.5 billion rupiahs. at the same time, in the suburbs, it is around 300 to 400 million rupiahs. the high price of houses in large-scale housing, of course, will only be able to be purchased by the upper class. the 50% occupation of south tangerang by large-scale housing will bring the upper class to inhabit half the area of the city. for low-income people, the government provides financial assistance for developers who build houses for them, but it requires that the houses constructed be public. while the obligation to provide balanced housing only determines providing tiny houses. therefore, a small house differs from a public one and does not always refer to low-income people. according to the decree of the minister of public works and public housing no. 587/kpts/m/2019, the city of south tangerang is in zone ii, which determines the conditions for mbr to be able to get a landed house with facilities provided by the government, the maximum income per month is rp. 6,000,000, and the maximum house price for 2020 is rp. 168,000,000. however, the fact is that there are no houses with such prices in south tangerang. yr explained it made the city government's policy regarding housing and settlements for low-income people is intended for something other than new housing development because the high price of land causes a high-cost house, and the government's subsidy scheme needs to meet the requirements. yr added that with a price above 1 billion rupiahs for a small house, it is impossible to have a house that meets the requirements to get a government subsidy. to anticipate the problem of high land prices, the city government can only reserve land for future house development plans if the purpose of land use has been determined. this is because the government's financial system only allows for budget allocations with a particular need to purchase a plot of land. eventually, housing and settlement policies for low-income people in south tangerang are more directed toward home renovation programs for poor houses owned by low-income people in local settlement areas. in addition, the city government's policy to provide housing for low-income people is also directed at the construction of public flats, which are currently just starting to be built with an integrated system with commuter lines, namely transit-oriented development (tod). the land acquisition policy for housing indicates that the government's policy is to give more privilege to investors by providing access to land use without maximum restrictions, as mohamad et. all stated that housing affordability for low-income people depends on the developmental goal of the state (mohamad et al., 2021). this is because the problem of housing affordability for the community does not only include housing problems but also involves sustainable economic, social and environmental dimensions. affordable housing will give dignity to the community and provide a safe, healthy, ecological and resilient place to live (golubchikov & badyina, 2012). the government can provide regulations to prevent investors from setting high land prices that will have an impact on house prices, as has been done by the hong kong government in controlling the distribution of land for housing (li et al., 2016). likewise, the cambodian government is concerned with human rights in the land sector by protecting vulnerable or marginalized people (cismas & paramita, 2016). if it is analyzed in the context of justice, fernandez et al. stated that large-scale land control by investors has resulted in socioeconomic inequality, which, if it is linked to the difference principle in rawls's theory, means that institutions, in this case, the state, have a strong bargaining position to concern for the people interests (montilla fernández & schwarze, 2013). 245 the ability of low-income people to meet housing needs historically, the residents of south tangerang consist of the betawi, sundanese and chinese (erwantoro, 2014). the determination of south tangerang as a residential area has made big developers come and build large-scale housing. the arrival of people who come and live in large-scale housing has brought residents from outside to the city of south tangerang (anri, 2013). kd (a member of the betawi community in south tangerang) stated that in ciater (part of serpong regency), where he lived, the betawi people used to be the majority. however, currently, there are 30% left, and the rest are settlers. kd said that the growth of south tangerang city has resulted in the transfer of land belonging from residents to individuals or companies, both prominent and non-large, who are looking for land for housing development. based on the location permit regulations, it is determined that large-scale housing developers who already have government permits are entitled to acquire land in a predetermined location. with this permit, they bought land owned by local people directly. yas (informant, a member of betawi cultural organization) said that the betawi people, who used to be the majority community, were known as people who owned extensive lands. they have released much of their land to the outsider and large-scale housing developers. meanwhile, the betawi people are very attached to where they live. for the betawi suburban community, such as south tangerang, their livelihood comes from selling crops on their farms. however, many betawi people lost their land, shelter, and livelihood by transferring their land ownership rights to housing companies. they live in the narrow land they have left as a place to live and where many low-income people live. it shows that the existence of large-scale housing has an impact on the local community. this phenomenon has also occurred in kota harapan indah in bekasi city, where the acquisition of land owned by local communities has, directly and indirectly, forced the community to give space for housing development and made them leave their hometown (pratomo et al., 2021). based on the observations in south tangerang, the large-scale housing has built a wall fence that surrounds the housing they built. this wall fence then forms the enclaves and localizes local settlements, and obviously, it divides the location between large-scale housing and local settlements. from the problems concerning local communities and housing backlog, there were questions addressed to low-income people on how they have tried to meet their housing needs. so, we have interviewed several local people to gather information on two things: 1) are there any local people who have bought tiny houses in large-scale housing? accompanied by reasons for the answer (q1); and 2) how do local people meet their housing needs, especially for adults who need housing? (q2). interviews were conducted in selected locations, including setu village, cilenggang, and rawa mekar jaya. one location is in kampung dadap, a local settlement in the middle of a housing site built by a large-scale developer. the results show in the following table. table 1. the ability of local people to buy a small house in large-scale housing and how to meet their housing needs informants location answer q 1 answer q 2 inf. 1 rj kampung setu (kelurahan setu) no one, not affordable buy a small piece of land in the local settlement area and build their own house. instead of buying a tiny house from developers living with parents in the family house living in a small-rented row house inf. 2 fz babakan semapal (kelurahan cilenggang) no one, not affordable living with parents in the family house living in a small-rented row house 246 looking for an affordable house outside the city inf. 3 wt rawa mekar jaya (kelurahan rawa mekar jaya) no one, not affordable living with parents in the family house living in a small-rented row house inf. 4 mdr kampung dadap, (kelurahan rawa buntu) no one, not affordable living with parents in the family house living in a small-rented row house source: primary data (interview), 2021-2022 the table shows that all informants stated that to meet the housing needs, the community did not choose to buy a small house in large-scale housing because of the high price and unaffordable. according to the informants, most people who need houses prefer to live in a small rented row house or have to live with their parents in the family home. a small rented row house (commonly known as "rumah petak”) is two or more small houses in a row. every housing unit usually has three separate rooms: living room, bedroom, kitchenette and bathroom, and it is usually a low-cost rented house. furthermore, rj from setu village explained that since 2003 there had been no more government-subsidized houses in south tangerang. those still have large land areas usually build small-rented row houses to rent out to migrants who work in large-scale housing near their settlement. when the son or daughter of the owner of a tiny rental house is married and cannot afford to buy a house, the parents will usually give their son or daughter one of the housing units. meanwhile, those who intend to own their own house will choose to buy a small house outside the city, which is cheaper. to broaden the information above, some questions were asked to local people who live in local settlements surrounding the large-scale housing by asking their opinion about the affordability of owning a small house in large-scale housing. the questions are: 1) what is their opinion about the price of a small house in large-scale housing? (q3); 2) can they afford to buy a small house in large-scale housing? (q4); 3) if they get a subsidy from the government, can they afford to buy a small house in large-scale housing? (q5). this study obtained 34 answers from local people, and for q3, all of them stated that a small house in large-scale housing was expensive and, therefore, they did not intend to buy the house. the answers for q4 and q5 are summarized in the following table: table 2. local people's opinion on the affordability to buy a house in large-scale housing (q4 and q5) answer affordability to buy a house in large-scale housing the affordability of buying a small house in large-scale housing with subsidies amount (%) amount (%) 1 very affordable 0 0 0 0 2 affordable 5 14.7 8 23.5 3 affordable but hard to buy 11 32.4 11 32.4 4 cannot afford to buy 17 50 14 41.2 5 unable to buy 1 2.9 1 2.9 total 34 100 34 100 source: primary data (interview), 2021-2022 247 the table above shows that none of them stated that the price of tiny houses in large-scale housing was very affordable, even though they received subsidies from the government. those who claim that they can afford it even though it is hard to buy and those who admit that they could not buy it remain the same in number even though they receive subsidies from the government. the number of informants who can afford to buy will increase if they receive government subsidies, and those who cannot afford it will decrease if they receive subsidies from the government. however, the answers above show that even though the government provides housing subsidies for them, the amount still needs to significantly change their opinion about being able to afford a small house in large-scale housing. this information shows that some of south tangerang's local people need a house, but unfortunately, they cannot afford it because of the high price of the house. however, their optimism about owning a house will increase slightly if they get subsidies from the government. it means that there needs to be more than government subsidies. conclusion land and housing regulations for large-scale housing development in indonesia are not in favor of low-income people. in south tangerang city, where most of the area is the settlements built by developers, most of which are controlled by three large companies that control 50% of the location of the existing settlements. these companies build large-scale housing and dominate the area of the city. the control of the large land area by these major developers in south tangerang is highly supported by land occupation regulations that do not limit the land area to be controlled by public companies. however, more than this, housing is needed to solve the housing backlog problem for low-income people. high land prices cause the inability to implement government subsidies to provide low-cost and affordable housing for low-income people. the balanced housing program has yet to be fully implemented, especially for the benefit of low-income communities. the developers of large-scale housing did not comply with balanced housing regulations, and with the high housing prices, developers have promoted their housing only for the upper class. local communities and low-income people still struggle to meet their housing needs in a high-price situation. the south tangerang city government can only carry out the house renovation program for low-income people, which is carried out in local settlements where low-income people live. those previously displaced by large-scale housing developments have to live with their parents in family houses or move to remote locations to find affordable housing. flats, as an alternative to implementing balanced housing development by large-scale housing, still need challenges in their implementation because the policy has just been enacted. references administrator. 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(2018). balanced housing as the implementation of the principle of inclusivity. 2018 2nd international conference on smart grid and smart cities (icsgsc), 16– 20. https://doi.org/10.1109/icsgsc.2018.8541283. https://www.researchgate.net/ https://www.republika.co.id/berita/ote4nb368/rei-minta-pemerintah-intervensi-harga-tanah https://www.republika.co.id/berita/ote4nb368/rei-minta-pemerintah-intervensi-harga-tanah 695 factors affecting the welfare of laborers in indonesia volume: 4 number: 3 page: 695 706 rohayani rohayani1, ghozali maskie2, moh. khusaini3 1,2,3economics and business, brawijaya university, malang, indonesia corresponding author: rohayani, rohayani e-mail: rohayaniruslan@gmail.com article history: received: 2022-09-26 revised: 2023-03-18 accepted: 2023-05-16 abstract: the national development goals of indonesia were explicitly stated in the 1945 constitution. one of the goals was to increase public welfare and educate the nation's life, in line with the goals in the points of sustainable development goals (sdgs). development in indonesia that has been carried out through measures of poverty, unemployment, and inequality has yet to be successful. therefore, the development paradigm began changing to a country's human capital. if human capital development is carried out, it can increase welfare through other aspects, such as the use of technology and labor productivity. in addition to human capital, this study also measured the influence of regional factors, which are often related to infrastructure built to increase economic activity. this study aims to analyze the factors that affect welfare in indonesia using a quantitative approach with a logistic regression method. the result showed that education, health, and some control variables such as age and the number of dependents had a significant effect on welfare in a =1%, and all independent variables used in this study simultaneously had a significant effect on welfare. keywords: micro, labor, welfare factors, indonesia. cite this as: rohayani, maskie, g., khusaini, m. (2023). “factors affecting the welfare of labors in indonesia”. international journal of environmental, sustainability, and social sciences, 4 (3), 695 706. introduction all countries worldwide, including indonesia, are purposeful in their development effort. the objectives of indonesia's national development are explicitly stated in the preamble of its constitution; two of them are to improve public welfare and educate the people's life. those objectives are harmonious with the objective of sustainable development goals. it made the nation's government have started the development since the reign of the new order. however, the development relied too much on physical capital as the driver. such a view has lessened other development indicators, such as poverty, discrimination, unemployment, and income distribution, under the growth of national output (todaro, michael p. dan smith, 2011). the concept of development that highlights output growth above survived until around 1950 and 1960. in the following period, the success of the development is measured not only based on output growth but also general changes in public conditions. therefore, the concept of development keeps changing, adapting to the need of society until now, while development success is valued based on the outcome considering people's condition. it is because the current development, conducted based on poverty, unemployment, and disparity measures, is considered a failure (todaro, michael p. dan smith, 2011). the paradigm of development has shifted, that is referring to the importance of human capital in a country. human capital development can induce welfare improvement through other aspects, such as the application of technology and the enhancement of labor productivity. technology innovation mailto:rohayaniruslan@gmail.com 696 is required to increase productivity for better domestic and global competitiveness (rahardja, 1999). however, in the production process, it needs to be accompanied by supporting elements through the roles of human capital. the crucial elements are education and health since they can upgrade the labor force's productivity. education covers formal education programs, work-related skill training, and non-formal education. human capital is frequently paralleled with a country’s population condition. one of which is proven by case studies in indonesia as a developing country with population growth considered to be the highest in southeast asia. source: sakernas, 2019 figure 1. population with the minimum age of fifteen years that are included as workforce according to their age and completed education. based on figure 1, most workforce in indonesia is high-school and vocational high-school graduates, i.e., 39,680,149 people or 30.2%. then, the workforce who do not complete their elementary school (16,163,189 or 12.3%) is nearly equal to those who have completed their higher education (16,054,176 or 12.2%). it indicates that the workforce with low education in indonesia is still high. education in indonesia had a positive contribution to the economy in 1997. it is considered an important instrument in creating quality human life (sumarsono, 2009), while health is complementary to other human capital such as education pendidikan (bloom & canning, 2003; konstantiuk, 2014). there are empirical shreds of evidence that productivity and wage increase along with education and work experience, but the return is higher for worker's health. with a higher life expectancy rate, the younger generation can save more to prepare for retirement (bloom & canning, 2003). concerning welfare, healthier workers have longer productive ages than unhealthier ones. therefore, for companies and their employees, incentives to invest in health capital are very instrumental, similar to investment in education and training (gardner & gardner, 2001). hence, human capital theory explains the relationship between individuals’ education and health and their income and welfare (todaro, michael p., and smith, 2011). aside from welfare and health, the determining factors for worker’s welfare also include wage, technology, workplace environment, security and protection, promotion, and self-development efforts. according to jergeas (2009), resource allocation, utilization, efficiency, effectiveness, and contribution, through innovation and technology, considerably enhance productivity. therefore, this research analyzes factors affecting worker's welfare using a micro perspective, contrasting previous works of literature that analyze physical capital and human capital that are generally linked with 3.393.206 16.163.189 32.158.979 23.555.942 39.680.149 3.671.473 12.382.703 5.000.000 10.000.000 15.000.000 20.000.000 25.000.000 30.000.000 35.000.000 40.000.000 45.000.000 does not / not yet in school does not / not yet completed elementary school elementary school junior high school high school / vocational school diploma university 697 macroeconomic indicators such as economic growth (as studied by teixeira & queirós, 2016; liu et al., 2015; pablo-romero & gómez-calero, 2013; and van der eng, 2010). in addition o human capital, this research also measures the effect of regional factors frequently related to infrastructure built to upgrade economic activities (hendarmin, 2019). sufficient infrastructures enable the community to drive the economy at both local and national levels (abdullah, 2014). the role of infrastructure in studies concerning welfare is crucial to include because infrastructure development disparity still exists. bhinadi (2003), muta’ali (2015), and kusuma. m.e & muta’ali (2019) proposed that lower economic efficiency in regions outside java is caused by poorer economic infrastructure. one disparity is the infrastructure concession between eastern indonesia and western indonesia, including the scope of java and outside java (tampubolon et al., 2015; yuliadi, 2012; and bhinadi, 2003). the interregional disparity contradicts the national development agenda. according to indonesia statistics (bps) n 2019, the development organized by the government should reduce the disparity between income groups and regions, particularly in rural and remote areas, the eastern region of the state, and areas outside java. therefore, the disparity must be diminished to equalize people's welfare. it is because a country will be considered a developed economy if it has sufficient infrastructure (sukwika, 2018). based on the problems above, this research aims to analyze factors affecting welfare in indonesia; they are education, health, technology, region, and other individual characteristics required to accumulate human resources to increase production capacities beneficial for laborers. methods this quantitative research is also called the positivistic approach. a quantitative study is identical to the research population/sample, the data used are in numbers, and data analysis is carried out using statistical methods to obtain research hypotheses. as a form of using quantitative research, the variables used are independent and dependent. education, health, technology, and region, along with several control variables, which include employment conditions/individual demographics, are independent variables. individual welfare is the dependent variable. meanwhile, the data used is secondary data from the 2019 national labor force survey (sakernas), accompanied by other supporting data from the central statistics agency. a literature study also supports this research. the analytical method with logistic regression is intended to determine the relationship between one dependent variable and several independent variables while at the same time showing a relationship between the response variable and predictor, with the response variable y, which is assumed to be binary qualitative, which is worth 0 and 1. result and discussion based on government regulation number 78 of 2015 concerning wages, the wage policy is directed at achieving income that meets a decent living for workers/laborers. income can be categorized as decent if it can meet the life needs of themselves and their families. according to the regulation of the minister of manpower of the republic of indonesia number 15 of 2018 concerning minimum wages, it is stated that the minimum wage is the lowest monthly wage in the form of wages without allowances or basic wages, including fixed allowances set by the governor as a safety net. at the same time, decent living needs (klh) are the standard needs of a single worker/laborer to live physically decently in 1 (one) month. meanwhile, article 1 paragraph (3) of the regulation of the minister of manpower of the republic of indonesia number 15 of 2018 concerning minimum wages states that the provincial minimum wage, hereinafter abbreviated as ump, is the minimum wage that applies to all regencies/cities within 1 (one) 698 province. the provincial minimum wage (ump) is determined based on the khl in a province by taking into account productivity and economic growth. each province has a ump, which in this study was conducted to classify samples from the 2019 national labor force survey (sakernas) data into prosperous and not prosperous groups. prosperous category if the average monthly net income is at least equal to the ump or more than the ump. meanwhile, not being prosperous is the opposite. the classification results were then converted into prosperous (worth 1) dummy variables and not prosperous (worth 0) to become the dependent variable in logistic regression testing. then, the sample used in this study includes an overview of the province, java outside java, urban-rural residence, education level, and health level. the sample area used has been distributed in all provinces in indonesia. the provinces of central java, east java, west java, and north sumatra are areas with a fairly high percentage of the sample. in contrast, in other provinces, the percentage of the sample is relatively balanced. source: processed by sakernas. 2019 figure 2. research sample according to the classification of java and outside java if we make a more straightforward classification into java and outside java, 36% live in java, while the other 64% live in 28 other provinces outside java. meanwhile, based on the classification of urban and rural areas, 58% live in urban areas, while the other 42% live in rural areas. in addition to the classification of java and outside java, the classification of urban and rural areas is also part of the measurement of physical capital, related to the availability of infrastructure supporting economic activities that are thought to affect welfare. the following is an overview of the research sample according to the urban-rural classification. source: processed by sakernas. 2019 figure 3. research sample based on the classification of urban-rural area 102.33 6 , 58% 74.663 , 42% urban rural 699 in addition to the regional sample, there is a welfare measurement that compares the average net income for a month with the provincial minimum wage (ump) standard. samples were grouped based on the criteria for prosperous and not prosperous. based on their welfare, a sample of 48% was obtained in the prosperous category, meaning that workers' average monthly income is equal to or exceeds the ump where they live. furthermore, samples with the criteria of not being prosperous were obtained with a relatively balanced number, namely as much as 52%. the following is an overview of the research sample according to the prosperous and not prosperous criteria. source: processed by sakernas. 2019 figure 4. research sample according to the classification of prosperous-not prosperous the following is the sample based on education level. the education level used is the latest, which is a part of human capital measurement. based on the level of education, the sample in this study is divided into the following. source: processed by sakernas. 2019 figure 5. research sample according to the latest education figure 4 shows that the sample with the largest number is workers with an sma/smk (high-school/vocational high-school) education, and the second highest is workers with 11.760 25.953 25.169 67.676 9.765 37.065 3.161 183 10.000 20.000 30.000 40.000 50.000 60.000 70.000 80.000 85.667 , 48%91.332 , 52% prosperous not prosperous 700 undergraduate education. in the research variables, regrouping was carried out at the level of education above, where the secondary education dummy variable distinguished the workforce with junior high school education, high school/vocational school (worth 1) and others (worth 0), then the higher education dummy variable that differentiated the workforce with a diploma, undergraduate, and postgraduate education (score 1) and others (score 0). in addition to education, this study also considers health factors as part of forming human capital. the classification of the level of health is limited to the presence or absence of disorders/diseases in vision, hearing, and mobility of the feet/hands, which in general will interfere with work and are thought to affect the achievement of welfare. the following is the sample based on each group. source: processed by sakernas. 2019 figure 6. research sample according to visual, hearing, and mobility health figure 5 shows that most samples did not experience vision, hearing, or foot/hand mobility impairments. based on several factors used in this study, such as region, wage level, education to health, and other factors, were then tested using logistic regression testing and obtained the following results. table 1. results of the logistic regression test variable coef. odds ratio std error z p>|z| secondary education 0,848* 2,335 0,014 57,88 0,000 higher education 1,119* 3,064 0,018 59,03 0,000 training 0,383* 1,467 0,014 26,74 0,000 visual health -0,098* 0,905 0,028 -3,46 0,001 hearing health -0,392* 0,675 0,066 -5,88 0,000 mobility health -0,315* 0,729 0,063 -4,95 0,000 technology 0,682* 1,978 0,013 51,27 0,000 age 0,160* 1,174 0,002 59,42 0,000 age2 -0,001* 0,998 0,000 -47,51 0,000 number of dependents -0,047* 0,953 0,003 -13,95 0,000 java – outside java 0,737* 2,091 0,011 64,93 0,000 urban– rural 0,280* 1,323 0,010 26,07 0,000 constant -4,827 0,008 0,055 -86,77 0,000 number of observations 180.651 lr chi2 31545,21 prob > chi2 0,0000 note: *significant at 99% source: sakernas, 2019 170.554 , 96% 6.445 , 4% healthy unhealthy 175.717 , 99% 1.282 , 1% healthy unhealthy 175.7 10 , 99% 1.289 , 1% healthy unhealthy 701 the estimation results show that education, health, and several control variables such as age and the number of dependents significantly affect welfare at α =1%. by looking at the value of prob chi2, all independent variables used in this study simultaneously significantly affect welfare. secondary education variable. the probability of prosperity for workers with secondary education is 2,335 times higher than for workers with other levels of education. higher education variables. the probability of prosperity for workers with higher education is 3,064 times higher than for workers with other levels of education training variables. the probability of prosperity for workers with a training certificate is 1.467 times higher than for workers who do not have a training certificate. vision health variables. the probability of prosperity for workers with visual health problems is 0.905 times lower than for workers without visual health problems. hearing health variables. the probability of prosperity for workers with hearing impairment is 0.675 times lower than for workers without hearing health problems. mobility health variables. the probability of prosperity for workers with impaired mobility health is 0.729 times lower than for workers who do not have visual health problems. technology variables. the probability of prosperity for workers who apply technology is 1,978 times compared to workers who do not apply technology. age variable. if the age is increased by 1 year, the probability of prosperity will increase by 1,174 times. age variable2. there is an effect of increasing the probability of prosperity and then decreasing after a specific age limit (the effect of diminishing returns) which is indicated by the direction of the negative coefficient on the variable age2. after a specific age limit, if the age increases by 1 year, the probability of prosperity will decrease by 0.998 times. variable number of family dependents. if the number of dependents in the family increases by 1 person, then the probability of prosperity will decrease by 0.953 times. variable area of java – outside java. the probability of prosperity for workers living in the java region is 2,091 times higher than for workers living in the outer java region. city-village area variable. the probability of prosperity for workers living in the city area is 1,323 times higher than for workers living in the village area. based on this research, it can be seen that one of the ultimate goals of economic development is to be able to reach the welfare of the community (bappenas, 2010). however, basic things are needed to realize this prosperity, such as sustainable economic growth. formation of the economic sector, inclusive and equitable economic development. if these basic things can be met, it will have an impact on increasing economic growth so that there will be increased employment opportunities. when there is the provision of jobs and the provision of decent wages, welfare can be achieved. from the company's point of view in achieving goals based on the labor economy, labor becomes an important set that influences product quality. therefore, using educated and skilled workers in their fields can contribute to producing results, so companies need to provide rewards to support the welfare of their workers. welfare is influenced by factors that are proven to have a simultaneous and significant effect on the research variables used. first, the standard of living for workers is often reflected in the wages they receive, so the wage policy in indonesia has set a minimum ceiling to ensure the welfare of the workers. the minimum wage has two sides to meet daily needs and keep workers productive so that it has a positive impact on the company (gianie, 2009) the relationship between labor wages and welfare is reflected in the minimum wage, which is the reference for wage policies in indonesia. government regulation number 78 of 2015 702 concerning wages and regulation of the minister of manpower of the republic of indonesia number 15 of 2018 concerning minimum wages. the minimum wage is defined as the lowest monthly wage in the form of wages without allowances or basic wages, including fixed allowances set by the governor as a safety net. the minimum wage is determined based on decent living needs taking into account productivity and economic growth. further explanation is also contained in article 1 paragraph 1 of the regulation of the minister of manpower of the republic of indonesia number 15 of 2018. the minimum wage is defined as the lowest monthly wage in the form of wages without allowances or basic wages, including fixed allowances set by the governor as a safety net. the discussion on the level of wages and welfare has several points of view. generally, there are two points of view, namely, workers and employers. on the business side, the wage policy is one of the indirect government assistance to increase the business world's enthusiasm. if entrepreneurs can survive to produce products and goals set by the company, it can affect the demand for labor. meanwhile, the workers' point of view states that the government can increase productivity with various efforts, including improvements in terms of quality, such as education and training. as campell & ungör (2020) uses a measure of human capital that is divided into three components: (i) school (years of education), (ii) cognitive skills (represented by test scores), and (iii) health indicators (used survival rate). adult life) and the relationship between the three dimensions of human capital and the level of gdp per worker. therefore, education is an important component and a form of human capital investment. human capital accumulation in education can consist of a mix of formal and informal education and training programs. human capital can be accumulated at all stages of the life cycle. however, optimally workers will spend more time building human capital early in life, receive a return on their investment in education while on the job, and factually stop receiving it when they retire (vogel et al., 2017). . through this research, it was found that education, both formal and informal (through training), as well as mastery of technology, increase welfare opportunities for workers. this finding is in line with hromcová & agnese (2019) that the acquisition of education and skills is carried out according to individual characteristics, which the social environment and government policies can shape. looking at the character of each individual, hromcová & agnese (2019) find that the distribution of workers in the market will depend on the characteristics mentioned above, namely their background, social perception of the importance of higher education, and the individual's willingness to achieve overcoming obstacles to achieving this level of education, which are desired. it is in line with the statement of wirawan (2009), that the internal factors of the workforce also shape work productivity, which leads to the welfare of the workforce. in addition, investment in education can provide more returns and benefits. hermansson (2017), distinguishes four types of returns, namely private market returns, private non-market returns, external market returns and external non-market returns. however, besides education is an investment in human capital, there is also a health factor. human capital consists not only of knowledge and skills but also health that humans accumulate throughout their lives, which greatly affects their potential as productive members of society (world bank, 2019). therefore, health is an important indicator of a prosperous life. the study found that better health increases the chances of well-being for workers through higher levels of productivity. the importance of investment through human capital provides a view for the government to allocate sufficient funding in the health sector. even though in terms of returns, investments in the components that make up social capital are long-term investments. however, the health program must remain the government's priority to improve people's welfare. 703 the ability of human capital must be balanced with flexibility in keeping up with the times. as a form of the development of an increasingly sophisticated era. in efforts to achieve prosperity through the creation of added value, technology is the main component of society (riyana, 2008). the statement of kadir, abdul and triwahyuni (2005) is in line with the findings of this study which found that mastery of technology increases the opportunities for the welfare of the workforce. it is because a significant competitive advantage can be boosted when a process gets additional technology, one of which is the addition of an information system (kasemin, 2015). however, in addition to technological factors, this study also finds that differences in regional factors such as rural-urban, java and outside java impact differences in welfare opportunities for workers. it is related to the difference in the level of income received, as shown in the following figure. workers in urban areas, on average, receive higher wages/salaries than workers in rural areas. the average income earned by workers in the city is rp. 2.88 million per month, while in the village, the income is rp. 1.85 million. this wage gap needs attention because it can trigger population movement from rural to urban areas. this phenomenon will lead to a large growth in the number of the workforce in urban areas and has the potential to increase workers in the informal sector and the number of unemployed. it follows the statement of todaro (2003) that the motivation possessed by each individual to obtain job opportunities and results that can improve welfare is a form of response to a person's decision to migrate. in terms of regional differences, differences in wage levels, and worker welfare, wages themselves affect productivity. high levels of wages influence increased productivity. the higher the wages, the more workers are considered to be more productive because they have better met the needs of themselves and their families. therefore, an excellent physical condition can affect a person's productivity at work (angkasah, 2013). however, productivity strongly correlates with wages, so companies have an important role in appreciating their employees (yeni & budhi, 2016). giving a decent wage in accordance with the agreement that has been agreed with the leadership will stimulate the motivation of workers to work well so that productivity also increases (al-amin, 2015). based on the statement (awandari & indrajaya, 2016), workers can fulfill their needs humanely. it is possible if there is a reasonable wage level so that when the income level is sufficient to meet the needs, they will increase their focus at work and can mobilize all their abilities to encourage the work productivity of each individual in indonesia. conclusion simultaneously, education, training, health, mastery of technology, and the demographic characteristics of the workforce have a significant effect on the welfare of the workforce. higher education, participation in training, better health, and mastery of technology increase the chances of the workforce prospering. the demographic characteristics of the workforce have different impacts on welfare. in the age variable, initially, there is an opportunity for welfare that increases with age. however, after a certain age limit, it is found that there is an opportunity for a decrease in welfare. then, a higher number of family dependents also has the opportunity to reduce welfare. there are still some provinces where the average income of workers is below the standard of living needs, which indicates a lack of welfare for workers even though the minimum wage policy has been implemented. based on the conclusion above, the suggestion for future improvements are: that it is necessary to increase the effectiveness of job training programs evenly and comprehensively, along with increasing access and quality of basic, secondary, and higher education. educational and training institutions are expected to provide not only basic theoretical knowledge but also cognitive and practical abilities that shape thinking 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(2012). kesenjangan investasi dan evaluasi kebijakan pemekaran wilayah di indonesia. jurnal ekonomi pembangunan: kajian masalah ekonomi dan pembangunan, 13(2), 276–287. https://doi.org/10.23917/jep.v13i2.174 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 252 legal protection for consumers in purchasing homes from default actions of the developer volume: 3 number: 2 page: 252-260 1dian hadiati, 2sihabudin sihabudin, 3 hanif nurwidhiyanti 1,2,3faculty of law, university brawijaya, indonesia corresponding author: dian hadiati e-mail: dhadiati01@gmail.com article history: received: 2022-04-02 revised: 2022-06-04 accepted: 2022-07-18 abstract: hundreds of victims of the alleged quranic residence housing fraud in kemang, bogor regency, demanded their money be returned immediately. the losses suffered by the victims reached 12 billion. the claim was submitted after they felt cheated by pt alfatih bangun indonesia, as a housing developer under the guise of sharia. pt alfatih bangun indonesia has defaulted on consumers and shirked its responsibilities. the house promised by the developer now has not been built and is still in the form of vacant land. this writing aims to find out and analyze the legal protection of consumers for wanprestasi carried out by developers. this study uses a normative juridical approach, namely research that focuses on the discussion of secondary data in the form of legal materials, both primary, secondary and tertiary, supported by primary data. the result of the research is pt alfatih bangun indonesia must be immediately responsible in accordance with article 150 paragraph (2) of law 1/2011. in addition, the developer concerned can also be criminally charged under article 151 of law 1/2011 and provide compensation to consumers due to the fault of business actors in accordance with article 10 of law number 8 of 1999 concerning consumer protection. pt alfatih bangun indonesia has defaulted on its consumers and neglected its responsibilities according to 1473-1512 of the civil code for sellers and articles 1513-1518 of the civil code for buyers. keywords: developer, legal protection, default, buying and selling agreement cite this as: hadiati, d., sihabudin, nurwidhiyanti, h. (2022) “legal protection for consumers in purchasing homes from default actions of the developer.” international journal of environmental, sustainability, and social sciences, 3 (2), 252 – 260. introduction the residential property industry is multiplying due to the increasing human need for housing. the house is one of the basic (primary) human needs that should not be forgotten after food and clothing needs, and every human being needs a place to live, in this case called a house. in the current era, the house has undergone a transition as a basic need and has now become a necessity that provides protection. housing has become a lifestyle (lifestyle) and provides comfort and shows character or nature. those who do not have a home will not be able to get an everyday life, just like the homeless. in indonesia, the need for housing has increased rapidly, especially in urban communities, because the population is vast. the house as a place to live has a very important and strategic role in shaping the character and personality of the nation as one of the efforts to prosper indonesian people as a whole. the mechanism in the process of a person or several people (consumers) to get the land and the building of the house. basically or the outline of the developer conducts research or surveys to find and find a land area that is large enough suitable to be used as a residential area. so after being deemed worthy of the land, then approach the community holding land rights to voluntarily release or relinquish their land rights by providing compensation from the developer then, with the agreement of the holder of the land rights, the developer will be used as evidence to apply to the local land office cq government and the competent authority to obtain a principle permit. mailto:dhadiati01@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 253 this housing business has become very profitable not only for business actors but also for consumers. when consumers want to own a house, consumers can easily own a house provided by a developer, whether the house is finished, under construction or still in the planning stage, often called housing implementation with an indenting system. given that housing consumers come from various types of different financial backgrounds, for consumers with limited finances, buying a house with an installment payment scheme is undoubtedly very helpful rather than having to buy a finished house with full payment. based on the law of the republic of indonesia number 20 of 2011 concerning flats article 1 number 15, a developer is any person and government that undertakes housing and settlement development. article 5 paragraph (1) permendagri no. 5 of 1974 concerning provisions regarding the provision and granting of land for company purposes states that a housing development company is a company that has a business in the field of housing construction of various types in large numbers on a land area which is a unitary residential environment equipped with infrastructure and social facilities needed by the resident community. problems that often arise in meeting the need for housing/complexes are aspects regarding consumers where consumers are in a disadvantaged position. based on consumer complaints at bpkn, consumer complaints against the housing sector have continued to increase in 2016 by as much as 11%, in 2017 by as much as 8%, and in 2018 by as much as 42.86%. the majority of housing problems occur in three stages, namely: pre-transaction (license, land status, advertisement, method of selling, standard clause), transaction (standard clause in ppjb, minutes of handover, ajb, review/separation, certificate of ownership), and post-agreement transactions (problems that arise are consumer/buyer complaints and consumer dispute resolution efforts). one of the cases of buying and selling houses by developers that resulted in buyers experiencing losses occurred to consumers of the quranic residence housing in kemang, bogor regency, where the developer of the quranic residence housing, namely pt alfatih bangun indonesia, did not fulfill its obligations in building the house dreamed of by consumers, even though the consumers had paid nearly 12 billion to the developer. this case involved one hundred and twenty-five victims who suffered losses and were only given false promises when asked about the continuation of the construction of their houses. consumers have run out of patience, so they report the developer to the local police. the consumers of pt alfatih bangun indonesia are disadvantaged due to the developer's poor commitment and often break the promotional promises advertised when offering the product. prospective home buyers have paid in cash or credit under the buyer's and the buyer's agreement. developers, but the commitments for the construction of residential buildings were not fulfilled. in other words, the obligations of consumers have been carried out, but the rights of consumers have not been fully fulfilled. in addition to the problem of the agreed-upon agreement, which was packaged attractively to consumers for the housing being marketed, it was not by what was given by the consumer. these problems often arise include building public facilities which the developer often ignores. in the sale and purchase agreement between the consumer and the developer, it is not uncommon for the consumer to be harmed because the developer does not fulfill the marketing problem that promises public facilities. if this continues to be ignored by consumers, it will cause losses for consumers. consumer rights of housing buyers must continue to be fought. consumer protection. consumers are everyone who uses goods or services available in the community, both for themselves, their families, other people, and other living creatures and not for trading. consumer protection is all efforts that guarantee legal certainty to provide protection to consumers. business actors and consumers have a legal relationship with each other. this legal relationship is born and creates rights and obligations for each party. in the implementation of this housing, the legal relationship between business actors and consumers arises because of an agreement. this agreement is a process where each party binds themselves to each other, which is where the agreement becomes law for them. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 254 article 1 number 1 law number 8 of 1999 concerning consumer protection provides an understanding of consumer protection as all efforts to ensure legal certainty to provide protection to consumers. the sentence that states "all efforts to ensure legal certainty" is a hope to be able to eliminate arbitrary actions that can harm business actors only for the benefit of consumer protection article 1 number 2 of law number 8 of 1999 concerning consumer protection provides an understanding of consumers is every person who uses goods or services available in the community, both for the benefit of himself, his family, other people, and other living creatures and is not for trade. by article 3 of the consumer protection act, the objectives of consumer protection are: 1. increase consumer awareness, ability and independence to protect themselves, 2. elevating the dignity of consumers by avoiding the harmful excesses of the use of goods or services, 3. increasing the empowerment of consumers in choosing, determining and demanding their rights as consumers, 4. creating a consumer protection system that contains elements of legal certainty and information disclosure as well as access to information, 5. growing awareness of business actors regarding the importance of consumer protection so that an honest and responsible attitude grows in doing business 6. improving the quality of goods or services that ensure the business continuity of producing goods or services, health, comfort, security and safety of consumers. consumer protection law. the consumer protection law in indonesia has a legal basis set by the government. with a factual legal basis, the protection of consumer rights can be carried out with complete optimism. the regulation on consumer protection law has been regulated in law no. 8 of 1999 concerning consumer protection. based on article 1 point 1 uupk, it is stated that consumer protection is all efforts that guarantee legal certainty to provide protection to consumers. legal certainty to protect consumers in the form of protection of consumer rights, which is strengthened through special laws, gives hope that business actors do not act arbitrarily, which always harms consumer rights. the purpose of law is to realize justice, benefit, and legal certainty. in realizing justice, adam smith gave birth to the doctrine of justice which states, "the end of the justice to secure from the injury. according to g.w. paton, the rights granted by law do not only contain elements of protection and interests but also elements of will. the legal theory aims to explain legal values and postulates the most profound philosophical foundations. law is essentially abstract, but in its manifestation, it can be concrete. a legal provision can be considered good if the consequences resulting from its application are goodness, maximum happiness and reduced suffering. in people's lives. az. nasution argues that consumer protection law is part of consumer law which contains principles or rules that regulate and contain properties that protect the interests of consumers. at the same time, consumer law is a law that regulates relationships and problems between various parties related to goods. or consumer services in social life. however, some argue that consumer protection law is part of consumer law. we can see that consumer law has a broader scale because consumer law covers various legal aspects in which there are interests of consumers and one part of this consumer law is the aspect of protection, for example, how to defend consumer rights against interference from other parties. definition of wanprestasi. default comes from the dutch language "wanprestie", which means the non-fulfillment of the achievements or obligations that have been set for certain parties in an engagement, whether an engagement born of an agreement or an engagement arising out of the law. generally, all forms of agreement end with execution, and that is how it should be. it means that the parties fulfill the agreement to be carried out based on the conditions stated in the agreement. fulfillment of agreements or things that must be carried out is called achievement. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 255 with the performance of achievement, the obligations of the parties end. on the other hand, if a debtor does not do it, he is said to be in default. the general understanding of default is the implementation of obligations that are not timely or carried out inappropriately. default is the implementation of the agreement that is not timely or carried out inappropriately or not implemented at all. what is meant by default is a condition due to negligence or error, the debtor is unable to fulfill the achievements as specified in the agreement and is not in a state of coercion with the debtor. default or non-fulfillment of promises can occur either intentionally or unintentionally. according to wirjono prodjodikoro, default is the absence of achievement in contract law, meaning something must be carried out as part of an agreement. perhaps in indonesia, the term "promises are carried out for achievement and the lack of implementation is a promise for the default. mariam darus badrulzaman said that if the debtor "because of his fault" did not carry out what was agreed upon, then the debtor was in default or breached the contract. the word because of his fault is very important because the debtor does not carry out the agreed performance, not because of his fault. default (or breaking promises) is closely related to the existence of a relationship or agreement between the parties. both the engagement is based on an agreement by article 1338 of the civil code to article 1431 of the civil code and agreements originating from law as regulated in article 1352 of the civil code to article 1380 of the civil code. regarding the meaning of default, according to ahmadi miru, default can be in the form of actions: 1. does not meet achievement at all 2. what is done is not perfect 3. late to meet the achievement, 4. do what the agreement is forbidden to do default has a very close relationship with a subpoena. somasi itself is a translation of ingerbrekestelling. the summons is regulated in article 1238 of the civil code and article 1243 of the civil code. in general, a default occurs, i.e., a new default occurs if the debtor is declared to have failed to fulfill his performance in other words, a default exists if the debtor cannot prove that he has committed the default beyond his fault or due to coercive circumstances. suppose in the implementation of the fulfillment of achievements, a grace period is not determined. in that case, a creditor is deemed necessary to warn or reprimand the debtor so that he fulfills his obligations. this warning is called a summons. default compensation can be claimed according to the law in the form of "kosten, schaden en interessen" regulated in article 1243 of the civil code. the losses that can be requested for replacement are not only costs that have been incurred (kosten) or losses that have befallen the debtor's property (schaden) but also in the form of loss of profit (interest), i.e., the profits that would have been obtained if the debtor had not negligent (winstderving). the losses that must be compensated include losses that can be predicted and are a direct result of the default, meaning that there is a cause-and-effect relationship between the default and the losses suffered. the civil code details the losses (which must be replaced) in three components as follows: a) costs (kosten) are all expenses or expenses that have actually been incurred by a party. b) loss (schaden) is a loss due to damage to the goods belonging to the creditor caused by the negligence of the debtor. c) interest (interest) is a loss in the form of a loss of profit, which has been imagined or calculated by the creditor. the provision of compensation as a result of default actions of an agreement can be given in various combinations, including the provision of compensation (in the form of loss, fees and interest), implementation of the agreement without compensation, implementation of the agreement and compensation, cancellation of reciprocal agreements without compensation. loss, cancellation of reciprocal agreements and compensation. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 256 loss, cancellation of reciprocal agreements and compensation: law of the covenant. the provision of compensation as a result of default actions of an agreement can be given in various combinations, including the provision of compensation (in the form of loss, fees and interest), implementation of the agreement without compensation, implementation of the agreement and compensation, cancellation of reciprocal agreements without compensation. a. this formula is only suitable for unilateral agreements because the word "binding" only comes from one party. b. the definition is too broad because it does not mention that binding oneself is limited in the field of property law, so it can also include marriage agreements in the field of family law. c. without mentioning the purpose, it is unclear what the parties are bound to do. so these shortcomings complete the definition of an agreement as an agreement in which two or more people bind themselves to carry out a thing in the field of property law. certain things, and (4) a legal cause. the conditions regarding the validity of an agreement have been regulated in article 1320 of the civil code which states that for the validity of an agreement, 4 (four) conditions are needed, namely (1) agreement between those who bind themselves, (2) the ability to make an engagement, (3) an agreement. in this regard, r. subekti grouped it into two, namely subjective conditions for the first and second terms and objective conditions for the third and fourth terms, namely: subjective conditions. the subjective terms of the agreement relating to the legal subject or the parties who are bound or who make the agreement. the parties' agreement is an action or legal action that contains a statement of will between the parties. article 1340 of the civil code states that the agreement is only valid between the parties who make it. however, related to the subject or the parties who make an agreement, the civil code distinguishes into three groups, namely: parties who entered into the agreement, heirs and those who have rights thereof and third parties. in an agreement that gives rise to a legal relationship, the subject of the agreement consists of at least two parties occupying different places. one person becomes the creditor, and the other person becomes the creditor. the creditor is the party who has the right to the achievement, while the debtor is the party who is obliged to fulfill the promised performance. in order to fulfill the legal requirements of an agreement, the parties who bind themselves must agree (toesteming) voluntarily. article 1315 of the civil code states that a person only makes an agreement for his benefit (personality principle). an agreement only lays down the rights and obligations between the parties who make it. however, there are exceptions based on article 1317 of the civil code, that agreements can also be made for the benefit of third parties with certain conditions. the second subjective requirement is regarding the ability to act on the part of the parties. the ability to act is the ability or ability to carry out legal actions that have legal consequences. this means that the parties who make the agreement must be those who are authorized to carry out legal actions, as confirmed in article 1329 of the civil code, which states that each person is authorized to make an engagement unless he is declared incompetent for that matter. objective terms. the objective terms of the agreement relating to the object of the engagement. the object of the engagement is everything that has been agreed upon by the two parties concerned, which is called the achievement (principal of the agreement). in this case, the achievement is something that is the obligation of the debtor and is the right of the creditor. the first objective requirement requires an achievement to be determined or about a specific thing (certainty). in entering into an agreement, the rights and obligations of the parties must be determined so that it can be implemented. in this case, the principal of the agreement can be in the form of goods or services. the type of goods intended in the agreement must at least be determined. the second objective requirement, namely a legal cause, relates to the contents of the agreement itself, whether the agreement is contrary to law, public order and morality or not. methods international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 257 legal research is a scientific activity based on specific methods, systematics, and thoughts, which aims to study one or several legal phenomena by analyzing them. this study uses a normative juridical approach, namely research that focuses on the discussion of secondary data in the form of legal materials, both primary, secondary and tertiary, supported by primary data. the specification of this research is analytical descriptive, which is research that aims to describe the facts accompanied by an accurate analysis of the applicable national and international laws and regulations related to legal theories related to legal development. result and discussion role and perspective of law no. 8 of 1999 against violations of housing consumer rights. humans need needs in order to fulfill their lives so that they can be said to be worthy. one of the essential human needs is the need for housing and at this time, many developers are starting to build housing, flats or apartments. in addition, many developers/developers started to market these units even before the building was completed. the indonesian consumers foundation (ylki) stated that in the last five years, the potential for housing crimes that harm consumers has been relatively high. there are many cases where consumers are criminalized, at least there are several types of violations that are often experienced by consumers who are categorized as criminals. first, many developers sell plots without buildings. even though this is a clear violation, "what is the difference between developers and land speculators if they only sell plots," according to ylki. second, what often happens is that consumers buy houses without any licensing documents. third, the consumer has paid off the house, but there is no proof of ownership because there has been no certificate resolution, and some have even disbanded the developer. fourth, what often happens is the realization of social facilities and public facilities that are not as promised. when in the brochure, it says there are educational facilities, but in reality, it is only land. this violates article 8 of the consumer protection act. developers can also change unilaterally. at first, it was said that they would build a fishing pond in a residential area, but apparently, the land was sold and a new house was built. in addition, many notaries are willing to make a deed of sale and purchase land and buildings, even though the house has not been built. this deed was made as a condition so that consumers could apply for a people's housing credit (kpr) to the bank. this method will actually harm consumers. consumers will have to repay the mortgage, but the house does not exist. if you stop, the bank will impose a penalty. ironically, although it is classified as a crime, no legal action has been taken by the police regarding this matter. the police also often give different treatment. if the consumer reports there is no follow-up, but if the developer the response is faster. enactment of law no. 8 of 1999 is indeed a manifestation of the absorption of various aspirations that fight for the fate of consumers. however, this does not guarantee success in its implementation. law no. 8 of 1999 concerning consumer protection in article 8 paragraph (1) contains regulations that can protect consumers from various violations of business actors. unbalanced home buying and selling agreement. in the context of the relationship between business actors and consumers, of course, there is a form of agreement that is often offered by business actors, namely a standard agreement, which has a standard form. the standard agreement, namely an agreement that contains a standard clause or an exoneration clause; a clause containing the exemption or limitation of liability on the part of the business actor. in principle, law no. 8 of 1999 does not prohibit agreements containing standard clauses, as long as the standard clauses do not include provisions as prohibited in article 18 paragraph (1). contract law has an open nature. according to subekti, namely "to give the widest possible freedom to the community to enter into agreements containing anything, as long as it does not violate public order and decency". hundreds of victims of the alleged fraud in the quranic residence housing in kemang, bogor regency, demanded their money be returned immediately. the demands were submitted after they felt they had been cheated by pt alfatih bangun indonesia, as the developer of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 258 housing under the guise of sharia. one of the victims, taufik, said that he had experienced the alleged fraud case two years ago. at that time, taufik admitted that he had deposited rp 81 million to buy a plot of land in the housing estate. however, until now, he has not got the promised house. the legal basis that can be used as a benchmark for house construction is the regulation of the minister of public works number 29/prt/m/2006 concerning guidelines for technical requirements for buildings. in article 1 point 1 regulation of the minister of public works 29/prt/m/2006, what is meant by a building is a physical form of construction work that is integrated with its domicile, partly or wholly located above or in the land or water that functions as a place for humans. carry out its activities, both for housing or residence, religious activities, business activities, socio-cultural activities, as well as special activities. it can be said that pt alfatih bangun indonesia from the start, has violated the above laws. the victims' losses have reached 12 billion, and until now the building that the developer promised has not yet appeared. this violates the original agreement so that consumers demand a refund. based on article 19 of law no. 8 of 1999 concerning consumer protection. the developer should have : 1. is responsible for providing compensation for damage, pollution, or consumer losses due to consumer goods or services produced or traded. 2. the compensation as referred to in paragraph (1) may be in the form of a refund or replacement of money or services of a similar or equivalent value, or health care or assistance in accordance with the provisions of the prevailing laws and regulations. 3. payment of compensation is carried out within a grace period (7) seven days after the transaction date. 4. the provision of compensation as referred to in paragraphs (1) and (2) does not eliminate the possibility of criminal prosecution based on further evidence regarding the existence of an element of error. 5. the provisions as referred to in paragraphs (1) and (2) shall not apply if the business actor can prove that the error is the consumer's fault. suppose the developer has promised, but it is not built, or the criteria, specifications, requirements, infrastructure, facilities, and public utilities are not appropriate. in that case, they can be subject to administrative sanctions, which can be as stated in article 150 paragraph (2) of law 1/2011. in addition, the developer concerned can also be criminally charged under article 151 of law 1/2011, which reads as follows: 1. everyone who organizes housing construction, who does not build housing by the agreed criteria, specifications, requirements, infrastructure, facilities, and public utilities as referred to in article 134, shall be subject to a maximum fine of rp. 5,000,000,000.00 ( five billion rupiah). 2. in addition to the punishment as referred to in paragraph (1), the perpetrator may be sentenced to additional punishment in rebuilding housing by the agreed criteria, specifications, requirements, infrastructure, facilities, and public utilities. in principle, residents of a housing complex, either a cluster or a townhouse, are consumers or end-users of a product or service. therefore, it is protected by the consumer protection act. starting from the facilities that are not in accordance with the offer brochure to paying off the installments, but the house certificate does not come out. in addition, there are still many developers who do not provide public facilities (fasum) and social facilities (fasos) according to the rules. the threat for developers who do not fulfill their obligations to build public and social facilities is a fine of up to rp. 2 billion or imprisonment for five years. the ratio between the area of facilities and housing is around 40 to 60. however, the ratio or percentage depends on the size of the housing complex being built. for small housing with an area of less than 5,000 m2, the land for social facilities can be 20 percent or 30 percent. mainly used for roads, drainage, culverts, and open land. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 259 responsibility of the developer who defaulted on the housing sale and purchase agreement. both parties are charged with rights and obligations in a buying and selling relationship, as regulated in 1473-1512 of the civil code for sellers and articles 1513-1518 of the civil code for buyers. the civil code has specifically regulated article 1457 concerning buying and selling, which states that buying and selling is an agreement in which one party binds himself to deliver an object and the other party pays the promised price. because buying and selling is an agreement, the legal principle that applies in an agreement is freedom of contract (pacta sun servanda) which is regulated in article 1338 paragraph (1) of the civil code which reads, "all agreements made legally valid as law for them. who made it." thus, everything that has been agreed upon by the seller and buyer in a valid sale and purchase agreement according to article 1320 of the civil code (there is an agreement, the ability of the parties to make an agreement, a specific matter and a legal cause) will bind the parties to obey and comply with the clauses in the agreement. default committed by this developer has legal consequences for the developer himself, namely the legal responsibility for what he has done. in the legal dictionary, responsibility is a must for someone to carry out what has been required of him. responsibility is the obligation to bear everything, if anything happens, it can be sued, blamed, and sued. in civil law, the responsibility of the party who defaults is manifested in the form of providing compensation to the injured party, as moegni djojodirjo's opinion that compensation in civil law can arise due to default as a result of an agreement. in article 1239 and article 1243 of the civil code it is stated that losses (which must be replaced) include three components, namely costs (which have been incurred), loss (losses suffered), and interest (expected gains or interest). compensation given to consumers due to the mistakes of business actors is also regulated in article 10 of law number 8 of 1999 concerning consumer protection, which reads: 1. business actors are responsible for providing compensation for damage, pollution, and consumer losses resulting from using goods produced or traded. 2. compensation can be in the form of refunds or replacement of goods or services of similar or equivalent value, health care, or compensation according to the provisions of the applicable law. 3. compensation is given within 7 days after the transaction date. 4. the provision of compensation in paragraphs 1 and 2 does not rule out the possibility of criminal charges based on further evidence. 5. the provisions as referred to in paragraphs 1 and 2 shall not apply if the business actor can prove that the error is the fault of the consumer. the seller's primary obligation is to deliver the goods and bear them. what is meant by a bear here is the seller's obligation to bear or guarantee enjoyment, peace and bear or guarantee a sense of security. according to r. subekti, the obligation to bear peace means that the seller is obliged to guarantee that the buyer will not be disturbed by other people in terms of wearing or using the goods he bought. for this obligation, the seller is responsible for all claims of third parties relating to the goods he sells. the forms of default that occur in the implementation of the preliminary home purchase agreement between the developer (developer) and the consumer (buyer) are as follows : 1. late payment of home purchase installments 2. cancellation of home purchase 3. delay in completion of house construction there are various kinds of parties who do not fulfill their achievements even though they have previously agreed to be carried out. the types of default are as follows : 1. default in the form of not meeting performance 2. default in the form of being late in fulfilling achievements 3. default in the form of imperfect fulfillment of achievement international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 260 4. default does something that the agreement cannot do. as stated in article 19 paragraph (1), business actors are obliged to be responsible for providing compensation to consumers who are harmed here. what is meant here is that the developer who does not build public facilities in his housing project. based on paragraph (2) of article 19, the compensation as referred to in paragraph (1) can be in the form of a refund and in this case several fines can also be imposed on the developer who is considered negligent in not building public facilities in his housing development project. the provision of compensation and a fine does not eliminate the possibility of criminal prosecution based on further evidence of an element of wrongdoing. talking about responsibility cannot be separated from the principles of responsibility because the principle of responsibility is a very important matter in consumer protection, caution is needed in analyzing who should be responsible for the burden of the parties related parties. conclusion hundreds of victims of the alleged fraud in the quranic residence housing in kemang, bogor regency, demanded their money be returned immediately. losses suffered by the victims reached 12 billion. the demands were submitted after they felt they had been cheated by pt alfatih bangun indonesia, as the developer of the housing under the guise of sharia. this developer must be immediately responsible in accordance with article 150 paragraph (2) of law 1/2011. in addition, the developer concerned can also be criminally charged under article 151 of law 1/2011 and provide compensation to consumers due to the fault of business actors in accordance with article 10 of law number 8 of 1999 concerning consumer protection. pt alfatih bangun indonesia has defaulted on its consumers and neglected its responsibilities according to 1473-1512 of the civil code for sellers and articles 1513-1518 of the civil code for buyers. references adati, m. a. (2018). wanprestasi dalam perjanjian yang dapat di pidana menurut pasal 378 kitab undang-undang hukum pidana. lex privatum, 6(4). arifin, j. (2019). perlindungan konsumen atas wanprestasi developer terhadap bangunan kpr berdasarkan undang-undang nomor 8 tahun 1999 tentang perlindungan konsumen. yustitia, 5(2), 226-241. https://doi.org/10.24912/adigama.v2i2.6921 atsar, a., & apriani, r. (2019). buku ajar hukum perlindungan konsumen. deepublish. hamid, a. h., & sh, m. (2017). hukum perlindungan konsumen indonesia (vol. 1).sah media. napitupulu, a. y. (2021). analisis yuridis perlindungan konsumen perumahan akibat terjadinya wanprestasi perjanjian pengikatan jual beli antara developer dengan konsumen (studi putusan nomor 20/pdt. gs/2020/pn. btm). pangaribuan, t. (2019). permasalahan penerapan klausula pembatasan pertanggungjawaban dalam perjanjian terkait hak menuntut ganti kerugian akibat wanprestasi. jurnal hukum & pembangunan, 49(2), 443-454. https://doi.org/10.21143/jhp.vol49.no2.2012 salim, n., & pandamdari, e. (2019). tanggung jawab developer terhadap konsumen akibat wanprestasi dalam penyerahan unit apartemen pluit sea view berdasarkan perjanjian pengikatan jual beli. jurnal hukum adigama, 2(2), 1310-1334. https://doi.org/10.24912/adigama.v2i2.6918 shafira, r., & saly, j. n. (2019). perlindungan hukum bagi pembeli rumah umum dari perbuatan wanprestasi oleh developer/pengembang sesuai dengan undang-undang nomor 8 tahun 1999 tentang perlindungan konsumen. jurnal hukum adigama, 2(1), 913937. https://doi.org/10.24912/adigama.v2i1.5267 wijaya, y. n. (2014). perlindungan hukum bagi konsumen atas wanprestasi dari pengembang. calyptra, 3(1), 1-11. https://doi.org/10.24912/adigama.v2i2.6921 https://doi.org/10.21143/jhp.vol49.no2.2012 https://doi.org/10.24912/adigama.v2i2.6918 https://doi.org/10.24912/adigama.v2i1.5267 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 318 dysfunctional audit behavior determinants volume: 2 number: 3 page: 318 327 afly yessie faculty of economics and business university mercu buana, indonesia corresponding author: afly yessie email: afly.yessie@gmail.com article history: received: 2021-10-20 revised: 2021-11-10 accepted: 2021-11-15 abstract: this study aims to test several hypotheses regarding the influence of turnover intention, performance auditor, organizational commitment, locus of control and times budget pressure on dysfunctional audit behavior. this research was conducted on auditors working in the public accounting firm (kap) jakarta registered in indonesian institute of public accountants (iapi) by using the dissemination of questionnaires. this study indicates that turnover intention, performance audit, and time budget pressure have a positive and significant effect on the dysfunctional audit behavior, while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. this research contributes to the development of science, especially in the field of auditing, the acceptance of dysfunctional audit behavior. the results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies can prefer those who have a high locus of control and have a high organizational commitment. keywords: turnover intention, performance auditor, organizational commitment, locus of control, dysfunctional audit behavior cite this as: yessie, a. (2021). “dysfunctional audit behavior determinants.” international journal of environmental, sustainability, and social sciences, 2 (3), 318-327 introduction financial statements are a must-have for an entity or company. the financial statements are presented as information for investors and are used as a basis for consideration and decisions. the presentation of financial statements can be said to be reasonable and reliable if it has implemented the accounting standards that have been set in the financial accounting standards (sak) in its reports. pujaningrum et al., (2012:1) in disclosing the fairness and reliability of a financial statement, the user needs a third party, i.e., a public accountant, to disclose whether the report has met accounting standards in its presentation. auditors must carry out their work professionally so that the resulting audit report will be qualified. the quality of the auditor's work relates to the quality of expertise, timeliness of completion of the work, the adequacy of the proof of examination, and the attitude of independence towards the client. audit quality is defined as the probability that an auditor can determine and report misconduct that occurs in the client's accounting system. auditors have a role that is no less important in shaping users' trust in financial reporting information. research conducted by j. svanberg and p. ohman identifies widespread unethical behavior in commercial organizations (captein, 2011). many unethical behaviors have been dismissed in public accounting firms as time-pressure effects (coram et al., 2003; otley and pierce, 1996a, pierce, 2004). time budget pressure (tbp) has been observed to increase under-reporting of time (urt) and frequency of a series of dysfunctional auditor behaviors called reduced audit quality action (raq acts). limitations in research are recognized when interpreting the results. one limitation arises from the fact that respondents as a large occupied a high position in the firm, making the results less generalizable. chairunnisa, et al. (2014:2) states that the professional behavior of public accountants is one of them manifested in the form of avoiding deviant behavior in audit (dysfunctional audit behavior). dysfunctional behavior of the auditor in question is deviant behavior conducted by the auditor by carrying out the audit process that is not following the audit procedures that have been established and the applicable standards. this behavior can affect the quality of audits either directly or indirectly. turnover international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 319 intention is the attitude of a member of an organization to resign from an organization or, in this case, from the public accounting firm as an independent auditor. employee withdrawal in the form of turnover has become an interesting research material in various issues, such as personnel problems (hr), behavior, and management practitioners. turnover intention is also influenced by skill and ability, where the lack of auditor's ability can reduce the desire to leave the organization so that he remains in the firm even though he is eager to change jobs (desi et al., 2014). performance auditors are also another factor influencing dysfunctional audit behavior. performance is basically a result of work achieved by an employee in quality and quantity in carrying out his duties following his responsibilities. an underperforming employee is likely to receive dysfunctional behavior. because an employee will do anything to show that his performance is relatively high. commitment organizational (organizes commitment), dewa gede, et al. (2015) explained that a high level of organizational commitment would be associated with the elimination of behavior in the audit; this is done to maintain the organization in which they work. violation of accounting and audit standards at pt tiga pilar sejahtera food, tbk (aisa). kap and auditors who examined the financial statements in the period 2017, namely didik wahyudi, one of rsm indonesia's partners. from the investigation results, there are findings on the alleged inflated accounting post worth rp 4 trillion, as well as several other allegations. the ministry of finance sees indications of violations from aisa auditors in the form of sanctions on firms and public accountants (ap). the lightest sanctions from warnings to freezing of professional practice permits. administrative sanctions were imposed on public accountants (ap) responsible for opinions given to the financial statements of snp finance (2018), pt. three pillars of imdonesia (2017), and pt. garuda indonesia (2019). the administrative sanctions were imposed because the public accountant (ap) had violated the administrative provisions of its audit of each company's annual financial statements. violation of administrative provisions or not implementing existing audit standards is the deviant behavior of auditors or dysfunctional audit behavior. looking at the above cases, the auditor's deviant behavior has led to the user's distrust of financial statements against the opinions given by the auditor. therefore, practitioners and researchers in the field of accounting seek to improve their performance and strive to restore the trust of users of financial statements over the profession of auditors. ratna, et al. (2013) one of the factors influencing the auditor's dysfunctional behavior is the locus of control. the concept of locus of control is used to explain differences in individual behavior in organizational settings. the locus of individual control reflects a person's level of confidence in the extent to which their behavior or actions affect their success or failure. time budget pressure is a condition that indicates that auditors are required to make efficiency to the set time budget, or there are time restrictions in the budget that tend to be tight and rigid (lendi &dani, 2017). according to the results of research conducted by dewi &wirasedana, (2015), sari, tenriwaru, (2016), and felinda (2018) that time budget pressures have a positive and significant effect on dysfunctional auditor behavior. it is in line with research conducted by dewi and i d.g dharma, (2019) that time budget pressure positively affects the dysfunctional behavior of auditors. according to the formulation of the problem, the purpose of this research is: a) to analyze the effect of turnover intention on dysfunctional audit behavior. b) to analyze the effect of performance auditors on dysfunctional audit behavior. c) to analyze the influence of organizational commitment on dysfunctional audit behavior. d) to analyze the influence of locus of control on dysfunctional audit behavior. e) to analyze the influence of time budget pressure on dysfunctional audit behavior. the results of this study are expected to be useful for the public accounting firm and provide empirical evidence on whether or not there is an influence between variable turnover intention, performance auditor, organizational commitment, locus of control, and budgetary pressure on dysfunctional auditor behavior. and provide input for the public accounting firm to evaluate policies that can be done to overcome the possibility of auditor irregularities in the audit international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 320 process. the results of this study are expected to be used as a reference and additional knowledge about the relationship between turnover intention, performance auditor, organizational commitment, locus of control, and time budget pressure on dysfunctional auditor behavior in the future. according to fritz heider (1958), as the originator of attribution theory, attribution theory is a theory that explains one's behavior. according to heider, each individual is essentially a pseudo scientist who seeks to understand the behavior of others by collecting and combining pieces of information until they arrive at a plausible explanation of the causes of others' behavior. the underlying concept of dysfunctional audit behavior refers to the theory of accounting behavior, especially attribution theory. this attribution theory has been used to explain how we judge people differently based on the understanding we attribute to the behavior given. the basis of this theory suggests that when we observe someone's behavior, we try to establish whether the behavior is done for internal causes or external causes. however, this determination largely depends on difference, consistency, and consistency (muchlas, 2008:123). auditor's dysfunctional behavior is deviant behavior by auditors in audit. balkish et al. (2013), stated that dysfunctional behavior is tainted because performance is measured based on expectations. the deviant behavior in the question is: audit quality reduction behavior such as premature signatures, reduction in the number of jobs, not conducting research on accounting principles used by clients, not conducting proper reviews on client documents, receiving weak client explanations as well as underreporting time (ratna mappanyukki, 2017). the results of existing research show auditors conduct dysfunctional behavior in the implementation of audit programs (aldeman and deirtick, 1982; kelley and margheim, 1990; pierce and sweeney, 2004; basuki and mahardani, 2006). dysfunctional audit behavior is any action taken by auditors during the implementation of the audit program that can reduce the quality of audits either directly or indirectly. (kelley and margheim,1990; otley and pierce, 1996a). the main factor in conducting such behavior is the pressure of time that auditors feel in implementing the audit program. supriyono (2018:90) states that dysfunctional behavior is behavior that deviates or is not following the organization's efforts to achieve its goals. according to rizqa, et al. (2016), dysfunctional audit behavior is the behavior of auditors during the audit process where there is a discrepancy between the audit program that has been established and the audit program carried out or in other words, dysfunctional audit behavior is an act that deviates from the standards that have been set. this behavior is associated with a decrease in audit quality (public oversight board, 2000). donnelly, et al. (2003) mentions the factors that contribute to the acceptance of dysfunctional behavior audit auditors considered as a step donnelly, et al. (2003) mentioning factors that contribute to the acceptance of dysfunctional attitude audit behavior auditors considered as the first step in ascertaining when, why, and how actual dysfunctional behavior. the three factors of dab (dysfunctional audit behavior) are 1) premature sign-off, 2) altering/replacing audit procedures, 3) underreporting of time. turnover intention is basically the same as the individual's desire to move from one place to another (harnoto, 2002:2). the desire to quit your job can occur due to conflicts in the organization or profession. according to basudewa, et al. (2015), the turnover intention is to quit or leave the organization permanently, either voluntarily such as retirement, or unwillingness, such as dismissal. the desire to leave the organization is functional if the employee who leaves the organization is an employee who is considered eligible to leave. it opens up opportunities for motivated or more capable people, opens up opportunities for promotion, and opens up new and fresh ideas for the organization. the desire to leave the organization is dysfunctional, if the employee who leaves the company is highly capable. dewa gede agung basudewa&ni kt. lely aryani merkusiwati (2015) examined the influence of locus of control, organizational commitment, auditor performance, and turnover intention. research of rizqa anita, rita anugerah &zulbahridar (2016), dewa gede agung basudewa &ni kt. lely aryani merkusiwati (2015), intan pujaningrum &arifin sabeni (2012), ida kusumawati (2018), desi chairunnisa, zulbahridar, rahmiati (2014) prove that turnover intention influences dysfunctional audit behavior. agus et al. (2011) and ratna et al. rejected the statement because young international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 321 auditors still tend to have a high level of idealism. inconsistent results in previous studies prompted researchers to retest the hypothesis. h1. turn over intention positive effect on dysfungsional auditor behaviour. dysfunctional behavior can occur in situations when an individual feels himself or herself unable to achieve the expected results through his or her own efforts. donelly et al. (2003) state that individuals who perform substandardly are highly likely to engage in dysfunctional behavior because they consider themselves to lack the ability to survive in the organization through their own efforts. in the research of rizqa anita, rita anugerah &zulbahridar (2016), ratna prasetyoningrum evanauli, ietje nazaruddin (2013), agus wahyudin, indah anisykurillah, dwi harini (2011) stated that auditor performance negatively affects the dysfunctional behavior of auditors. however, in the research of dewa gede agung basudewa &ni kt. lely aryani merkusiwati (2015), intan pujaningrum &arifin sabeni (2012), ida kusumawati (2018), desi chairunnisa, zulbahridar, rahmiati (2014) stated that auditor performance affects the dysfunctional behavior of auditors. h2. performance auditor negative effect on dysfungsional auditor behaviour. organizational commitment is an organizational commitment defined as a situation where an employee favors a particular organization and its goals and desires to maintain membership in that organization. thus, high job engagement means favoring an individual's particular job, while high organizational commitment means favoring the organization that recruits that individual. research conducted by dewa gede agung basudewa &ni kt. lely aryani merkusiwati (2015), muslim alkautsar (2014), prove that organizational commitment affects the acceptance of dysfunctional audit behavior. the higher an employee favors the organization that recruits him or her, the more likely the individual will receive dysfunctional audit behavior. h3. organizational commitment negative effect on dysfungsional auditor behaviour individuals with an external locus of control assume that the results or outcomes obtained are not derived from their efforts but from situational factors such as environment and luck or miracles. individuals with this kind of character need to be pushed harder to work well to meet predetermined targets and are usually reactive. research conducted by rizqa anita, rita anugerah &zulbahridar (2016), agus wahyudin, indah anisykurillah &dwi harini (2011), ratna prasetyoningrum evanauli &ietje nazaruddin (2013), ida perawati &sutapa (2016) proved that locus of control affects dysfunctional audit behavior. individuals who have the locus of control allow receiving dysfunctional audit behavior. h4. locus of control negative effect on dysfungsional auditor behaviour. auditors do their job with a time budget that is measured to the maximum, and following its capabilities, then the auditor will complete the task well without pressure, but if the auditor works under pressure, it will affect the performance of the auditor itself. the higher the time of budget pressure experienced by auditors, the higher the acceptance of deviant behavior as well. rhode research (1978); aldermen and deitrick (1982), kelley and seiler (1982), lightner et al (1982), margheim and pany (1986), cook and kelley (1982), kelley and margheim (1990). a theoretical work-stress model to investigate the impact of time budget pressures and some personality variables on dysfunctional audit behavior. h5. time budget pressures negative effect on dysfungsional auditor behaviour. methods this study uses a causal research method with an associative hypothesis that aims to test the influence of one or more variables on several causal variables between a variable (independent /xn) and another variable (dependent variable / yn). variables used in this study are dependent international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 322 variables, namely dysfunctional auditor behavior and independent variables, namely turnover intention, performance auditor, organizational commitment, locus of control and budgetary pressure. this research requires hypothesis testing with statistical tests. variables used in this study are dependent variables, dysfunctional auditor behavior and independent variables, turnover intention, performance auditor, organizational commitment, locus of control and time budget pressure. according to sugiyono (2016:80), population understanding is a generalized area consisting of objects/subjects that have certain qualities and characteristics set by researchers to be studied and then drawn conclusions. the population used in this study is auditors working at the public accounting firm (kap) in the dki jakarta area who were registered with the indonesian institute of public accountants (iapi) in 2019. based on information obtained from the indonesian institute of public accountants (iapi), the number of public accounting firms (kap) located in the dki jakarta area is as much as 286 kap, and the number of public accounting firms (kap) that are willing to receive questionnaires is 40 kap, as many as 246 kap are not willing to receive questionnaires because it coincides with the firms' pick season. the infinite method is used because of sampling sample members from the population. an infinite population is a population that maximizes the process continuously so that the size of n becomes unlimited changes in value (suharyadi, 2015:7). respondents used in this study are partners, managers, senior auditors, supervisors and junior auditors working at the public accounting firm in dki jakarta. result and discussion this study tested the influence of turnover intention, performance auditor, organizational commitment, locus of control and budgetary pressure, on dysfunctional auditor behaviour at the public accounting firm of dki jakarta. from the results of the research conducted, the following results can be obtained: table 1. multiple linear regression test results model unstandardized coefficients standardized coefficients t sig b std error (constant) -9.403 8,789 -1,070 ,287 turnover intention (x1) ,812 ,378 ,221 2.151 ,034 performance auditor (x2) -,703 ,156 -,526 4.491 ,000 organizational commitment (x3) ,387 ,390 ,085 .992 ,323 locus of control (x4) .280 .313 .107 .895 .373 time budget pressure (x5) -.510 .237 -.307 -2.150 .034 effect of turnover intension of disfungsional auditor behaviour based on test results, t by comparing the values of tvalue and ttable. the hypothesis is accepted if tvalue > ttable or sig<0,05. it can be seen that significant research variables turnover intention are as large as 0,034. thus it can be said that the significant value of 0,034<0,05 and result tvalue 2,151> ttable..0,195. turnover intention significant effect on dysfunctional auditor behaviour at kap dki jakarta. turnover intention indicates where the auditor has the curiosity to switch jobs. auditors with a high desire to move work will tend to be less concerned with what it does for the organization, though and if a decrease in the auditor's fear of being sanctioned for dysfunctional behavior is detected. suppose the competition for work is very high and the number of jobs is minimal. in that case, auditors will rethink to conduct dysfunctional behavior because auditors will likely lose their jobs and fixed income, even though the auditor has not yet got a new job. thus, it can be explained the relationship between turnover intention and dysfunctional behavior international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 323 of auditors if an auditor has a great sense of responsibility to the work being pursued, it will not affect dysfunctional behavior, and although turnover intention exists, the auditor has a strong commitment to the code of ethics of auditors or public accountants. thus, auditors persist with their professional commitment and avoid dysfunctional audit behavior despite the turnover intention. this research is in line with ratna prasetyoningrum, which states that turnover intention positively affects dysfunctional audit behavior. individuals have a high level of idealism towards their work as an auditor, so that the auditor will do the tasks that are his responsibility as best as possible and perform the tasks following the procedure. effect of performance auditor of disfungsional auditor behaviour based on test results, t by comparing the values of tvalue and ttable. the hypothesis is accepted if tvalue > ttable or sig<0,05. it can be seen that significant research variables performance auditor as large as 0,000. thus it can be said that the significant value of 0,000<0,05 and result tvalue 4,491> ttable..1,979. performance auditor significant effect on dysfunctional auditor behaviour at kap dki jakarta. performance auditor shows the performance of the auditor or performance that an auditor has achieved for his efforts in carrying out the tasks that have been charged to him following his own responsibilities. the performance of the auditors does not affect the acceptance of dysfunctional behavior of auditor behavior because an individual will put forward his commitment to the organization so that the achievements that the auditor has will not affect the dysfunctional audit behavior. thus, it can be explained that there is an influence between performance audits and the dysfunctional behavior of auditors. the results of this study are different from other studies because it has many limitations that this research is conducted in different places, different years, and different samples from previous research. effect of organizational commitment of disfungsional auditor behaviour based on test results, t by comparing the values of tvalue and ttable. the hypothesis is rejected if tvalue < ttable or sig>0,05. it can be seen that significant research variables organizational commitment are as large as 0,323. thus it can be said that the significant value of 0,323>0,05 and result tvalue 0,992< ttable..1,979. organizational commitment significant effect on dysfunctional auditor behaviour at kap dki jakarta. organizational commitment is also called work commitment, reflecting the identification and bond of an individual to the organization. a very committed person will probably see himself as a true member of a company, ignore the source of minor dissatisfaction, and see himself remain a member of the organization. on the contrary, a less committed person is more likely to see himself or herself as an outsider, express more dissatisfaction about many things, and not see himself as a long-term member of the organization. but this research shows that commitment to an organization positively influences dysfunctional audit behavior. it means that the auditor who works in the firm of jakarta area, the more he commits his organization, the more likely it is to receive dysfunctional audit behavior. this research is not in line with previous research due to different research places, different years and different sample counts. so it can be concluded that an auditor will do anything to be able to survive in his organization. so auditors can conduct dysfunctional behavior in order for their organization to survive even though an auditor must do things that violate audit standards. effect of locus of control of disfungsional auditor behaviour based on test results, t by comparing the values of tvalue and ttable. the hypothesis is rejected if tvalue < ttable or sig>0,05. it can be seen that significant research variables locus of control as large as 0,373. thus it can be said that the significant value of 0,373>0,05 and result tvalue 0,895< ttable..1,979. locus of control significant effect on dysfunctional auditor behaviour at kap dki jakarta. the more a person feels that the achievements obtained are not from themselves, the more dysfunctional the auditing behavior will be. individuals with an external locus of control assume international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 324 that the results or outcomes obtained are not derived from their efforts but from situational factors such as environment and luck or miracles. individuals with this kind of character need to be pushed harder to work well to meet predetermined targets and are usually reactive. thus, it can be explained the relationship between locus of control and dysfunctional audit behavior when an individual feels unable to get the strong support he or she needs to survive in an organization; they have the potential to try to manipulate colleagues or other objects as their defense needs in an organization. it is the next thing that leads to dysfunctional behavior. this research is consistent with research conducted by rizqa anita, rita anugerah &zulbahridar (2016), agus wahyudin, indah anisykurillah &dwi harini (2011), ratna prasetyoningrum evanauli &ietje nazaruddin (2013), ida perawati &sutapa (2016) proving that locus of control affects dysfunctional audit behavior. and states that individuals who have a locus of control allow receiving dysfunctional audit behavior. effect of time budget pressure of disfungsional auditor behaviour based on test results, t by comparing the values of tvalue and ttable. the hypothesis is rejected if tvalue < ttable or sig>0,05. it can be seen that significant research variables time budget pressure are as large as 0,034. thus, the significant value of 0,034>0,05 and result tvalue 2,150< ttable..1,979. time budget pressure significant effect on dysfunctional auditor behaviour at kap dki jakarta. timely completion of audits and meeting client requests is also one of the keys to a successful auditor's future career. therefore, auditors are always pressured to complete audits within the budgeted time. audit time budget pressure is actually a normal situation in the auditor's work environment (sari et al., 2016: 8). margheim et al., (2005: 24) explains that "budget-related time pressures can only occur when the budgeted amount of time is less than the total time available, and auditors can respond to pressure by completing work on their personal time and not reporting the amount of time spent on audit tasks". budget audit time is one of the main factors that determine the success of auditors in carrying out audit assignments. hardyan (2013: 19) explains that "audit time budgets are also a benchmark in the evaluation of auditor staff, each auditor has a budget time target that must be met, and if there is an overtime budget then the evaluation of the auditor is negative, when faced with budgetary pressures of time, the auditor will respond in two ways: functional response and dysfunctional response. conclusion based on the results of the analysis and discussion of research, it can be concluded as follows: 1.)turnover intention affects dysfunctional auditor behavior; this means that the auditor's desire to switch jobs has a very strong reason while maintaining a professional attitude. 2.) performance auditors affect dysfunctional auditor behavior; this indicates that the auditor has not achieved what the company wants. 3.) organizational commitment does not affect dysfunctional auditor behavior, indicating the low commitment of auditors to the company, so centering will not stay long in the company. 4.) locus of control does not affect dysfunctional auditor behavior; this indicates that auditors tend to behave defiantly to attract attention to their capabilities. 5. time budget pressure does not affect dysfunctional auditor behavior; this indicates that auditors in completing work are limited by examination time. in the days of the future, this research is expected to present the results of better quality with some suggestions as follows: 1.) for further research, should not be distributing questionnaires month of december to february, because at that time, the auditors are in the populous working period (high season). 2.) research is expected to expand the sample areas or region questionnaires. 3) research can then add variables associated with fraud detection, such as time pressure, education, expertise auditors and other independent variables. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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(2017). pengaruh komitmen profesional multi dimensi terhadap perilaku underreporting of time ( studi empiris pada kantor akuntan publik second tiers di indonesia). 14(2). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 16 regulatory impact assessment analysis in traditional village regulations as strengthening culture in bali volume 1 number 3 november 2020 page 16-23 i made sara, komang adi kurniawan saputra, a.a ketut jayawarsa faculty of economics and business, university of warmadewa, indonesia corresponding author: komang adi kurniawan saputra faculty of economics and business, university of warmadewa, indonesia e-mail: adikurniawan@warmadewa.ac.id article history: received: 2020-10-29 revised: 2020-10-13 accepted: 2020-11-25 abstract: this study aims to conduct an analysis of the impact of regulations which are important tools that connect regulatory quality, good governance and economic development, namely the bali-indonesia provincial regulation number 4 of 2019 concerning traditional villages. the scope of this research is carried out at the bali provincial government which allocates a budget for customary villages, and confirms this in the official village, community organizations, and society in general. the research was conducted qualitatively using the regulatory impact assessment method with the risk assessment and uncertainty analysis methods. the results of all studies are that this regional regulation has a profit-loss assessment with a ratio of positive values and negative values of 7: 3. the overall positive value ratio is in the government, community organizations and indigenous people, groups, while negative values are in groups outside the government. the results of this study recommend the continuing implementation of this regulation by always referring to the interests of the wider community. the enactment of this regional regulation provides evidence that it can be used as a fundamental tool in helping local governments to fill the gap between current and ideal conditions. keywords: pandemic covid-19, market reactions, investment decisions, indonesia stock exchange cite this as: sara, i.m., saputra., k.a.k, jayawarsa., a.a.k (2020). regulatory impact assessment analysis in traditional village regulations as strengthening culture in bali. international journal of environmental, sustainability, and social science, 1(3), 16-23. https://doi.org/10.38142/ijesss.v1i3.37. introduction regional regulations governing traditional villages in bali have been in place four times until the most recent. starting from perda no. 6 of 1986, then changed again to perda no. 3 of 2001, then into perda no. 3 of 2003, and finally to perda no. 4 of 2019, applied today. everything is intended to increase the bargaining position and strengthen traditional, cultural, and village manners in bali (saputra & sanjaya, 2019). the momentum of perda no. 4 of 2019 is a strengthening of traditional villages and a strengthening of the culture and manners of villages in bali. so that later balinese manners and culture will still be the host at home. in addition, with the strong position of traditional villages in bali, they can fend off radical groups. a strong traditional village will also make bali's bargaining position as a province high. this was proven when the central government wanted to build the java-bali bridge (jjb), with bali's strong bargaining position, the plan never happened. so through the regional regulation, the position of traditional villages will be strengthened. in addition, the perda, which was completed in mid-2019, also provides strengthening to the village pacingkreman institution (lpd) and also the baga utsaha padruwen traditional village (bupda), which will later aim to strengthen the traditional village boarding economy itself (atmadja et al., 2018). however, recently in bali, traditional villages have appeared that impose levies (pecingkreman) on the community, both native and immigrant, whose amount/nominal is determined, and the obligatory pecingkreman village (owpd) object is also determined based on the bendesa adat decree. so that many people question whether the levy (pecingkreman) is justified? can a man like that be categorized as an illegal levy? first, there is recognition of the existence of traditional villages in a law which has the functions of government, village finance, village development, and obtaining facilities and guidance from the district/city government, so that the same treatment is given to villages and traditional villages (sujana et al., 2020). second, the traditional village as a legal subject in the government of bali province whose position is recognized to advance the customs, traditions, arts, and culture as well as local wisdom of the indigenous village community (perda no.4 of 2019 on traditional villages in bali). apart from the two reasons above, what is used as a basis for levies (pecingkreman) for traditional villages in bali are awig-awig uger-uger, decision of the main council of pekraman village, decree of the great pesamuan, perarem desa adat (rules/decisions of paruman desa adat as the implementation of awigawig), and others (tamin et al., 2019). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 17 it is not a problem if the levies (pecingkreman) target indigenous peoples because it is an obligation of the indigenous people in their beryad, but it will intersect if this levy (pecingkreman) is determined by the obligatory object of the village pecingkreman (owpd) to touch the tamiu community (migrants) and even touch business fields/services that exist in the traditional village environment. the levies (pecingkreman) taken by the traditional village by determining the object, amount, and carried out in a sustainable manner, are neither appropriate nor justified. even though the traditional village argues that the levy (pecingkreman) results from awig-awig, paruman desa adat, uger-uger, pesamuan decree, and others, this is still not justified. why is that? we return to law no. 6 of 2014 concerning villages, in which the explanation states that the stipulation of village regulations is a description of the various authorities owned by the village referring to the provisions of higher laws and regulations (rosalina, 2017; saputra et al., 2020). as a legal product, the village regulation must not conflict with higher regulations and must not harm the public interest. this is in accordance with the principle of "lex superior derogat legi inferiori", where the rule of law which has a higher position abolishes the law of a lower position, or in other words, the law of a lower level must comply with the higher provisions. this hierarchy of rules is conceptualized from hans kelsen's work, which reflects the legal system from a dynamic point of view, which is better known as stufenbau theory, where he states: "the relationship between the higher and lower levels of the legal system such as between the constitution and the law, or between statutory decisions and the judiciary, is a determining or binding relationship in regulating the creation of lower-level norms, higher norms are crucial, not only in the process of how lower-level norms are made but also on the content of norms to be created "(kelsen 1992). this means that legal norms are tiered and have a hierarchical structure. the lowest law must hold on to a higher legal norm, in this case, what is considered is the hierarchy of statutory regulations, for example, when there is a conflict between a regional regulation and a law, then the law is used because the law is higher. degree or there should not be a conflict between customary law products in the form of awig-awig, paruman village traditional results (perarem), uger-uger, decree of the main council of pekraman village, decree of the great pesamuan and others with regional regulations (as a positive legal representation) which are national. so that the material/content of awig-awig, traditional village paruman results (perarem), uger-uger, pesamuan decrees, and others that are the results of traditional village legal products must not conflict with positive law (laws and regulations) (bromley & orchard, 2015; mustikawati et al., 2017; popoola et al., 2016). in indonesia, some taxes and levies are regulated in the provisions of article 23a of the 1945 constitution, and it is stated that taxes and other levies that are compulsive are regulated by law. so it is very clear that our country's constitution states that compelling levies must be based on law. hefting or levies is the transfer of wealth from the private sector to the public sector based on law and its use is to finance public interests, which consists of: (1) taxes their nature is enforced, and in tax collection, it cannot be shown that there is a direct counter achievement/remuneration; (2) charges can be imposed economically, but there are reciprocal services directly to the levy payers; and (3) contribution/contribution can be imposed economically and there is no direct reciprocal service; furthermore, the rules regarding levies/collection of money have been regulated in law no. 9 of 1961 concerning the collection of money or goods, and still the procedure for collecting money (levies) is legally carried out if you get permission from the competent official, in this case, the minister, governor or regent / mayor (jayalantara, 2020). returning to the problem, does the village / traditional village have the authority to impose compelling levies? indeed, there is no prohibition against the bendesa adat from making a decision to levy (pecingkreman) from the traditional village krama, both the original krama and the newcomer, as well as levies on businesses in the traditional village area, the amount of which is determined and sustainable, it is just that problems will arise in terms of its application in the field. . there is a time when the criminal law will play its role, when is that ?, that is, when the pungut officer (traditional officer) levies by force or by being coercive. when there are residents who object to paying levies (pecingkreman) and are still being forced by the collection officers, this is where the crime occurs (dikgang et al., 2012). and if the victim reports the incident to the authorities, this is where the pungli saber team will play its role (fu & geng, 2019). suppose we return to the concept of legal enforceability, of course. in that case, its enforcement's effectiveness is strongly influenced by the existence of legal awareness of the community and the existence of sanctions used by the community as a benchmark in behavior. in the context of customary law, the effectiveness of sanctions imposed by customary law cannot reach all people. why could that happen? because the binding power of customary law is limited to the customary krama or its citizens. the customary law sanctions cannot be imposed on krama outside the customary law community itself, for example: if we look at the most severe customary law sanctions that can be imposed, among others, such as "kemekang" or, for example, not getting traditional services during nunas tirta or pengabenan. will such sanctions also apply to migrants? (including non-hindu) (atmadja et al., 2016; bowrin, 2004). of course not, so that if customary legal sanctions are imposed on immigrants' krama, they will not be obeyed and cannot bind them, for that what a customary village can do if it wants to expand a customary regulation or regulation is to increase legal awareness in the community (in its position) either the original krama as well as the tamiu / immigrant krama (including non-hindu residents) to jointly build the traditional village with contributions and volunteering according to their abilities. that is the emphasis that the enforcement of customary law and all sets of regulations formulated by adat can only be effective if accompanied by the community's legal awareness (ališauskienė, 2010; de, 2016; yudantini & jones, 2015). the law is obeyed international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 18 because there are compelling sanctions, and even though there are sanctions, violations of the law still occur. the law's effective enforcement is not really about sanctions but on a common legal awareness built with a social, humanist approach and through outreach (jayalantara, 2020). regional regulation no. 4 of 2019 regarding traditional villages in bali, it is clear that it is possible to legally collect customary villages to collect levies (pecingkreman) from tamiu residents (immigrants) in the form of grants and donations (punia funds), which are voluntary. this means that the levies (pecingkreman) carried out by traditional villages are not enforceable, and the amount is not determined and is not sustainable (periodic). so there is no reason to justify free levies because the traditional village lacks funds in maintaining customs, traditions, arts, culture, and local wisdom, which are the source of balinese life order values. this is because the traditional village in bali already has a source of income for the traditional village called the traditional village revenue budget, which comes from (a) the original village income; (b) results of traditional village padruwen management; (c) allocation of provincial revenue and expenditure budget; (d) district / city government assistance; (e) central government assistance; (f) non-binding third party grants and donations (punia funds); and (g) other legal income from traditional villages (article 65 of perda no. 4 of 2019 concerning traditional villages in bali). this income source for the traditional village should be maximized to maintain customs, traditions, arts, culture, and local wisdom, which is the source of balinese life order values. to carry out the role of this traditional village, a large budget is needed. in today's era, the traditional village will not rely only on the village original income from traditional village padruwen management results from other legitimate traditional village income. here it is necessary to think about the government that in order to preserve customs and culture, one of the revenues of the traditional village from the allocation of the provincial regional revenue and expenditure budget, assistance from the regency / city government and the central government must be increased in number (bustaman et al., 2018; d ' agostino, 2017). the portion of the budget for traditional villages must be increased so that the traditional village can carry out its role in maintaining and building the village according to its objectives. thus, the traditional village no longer carries out activities to collect funds from the community, which causes the adat village apparatus to violate the law. on the other hand, the traditional village must also be creative in developing a traditional village business, namely labda pacingkreman desa adat (lpd desa perkererdiatan desa) and baga utsaha padruwen desa adat (bupad), when the traditional village succeeds in developing its business, it is no longer necessary to collect funds from the community. which potentially violates the law. this business was developed by involving all residents, both native and immigrant. they are all invited to play an active role in developing the traditional village business so that the benefits can help the traditional village from a material side to finance the implementation of the traditional village program (jayalantara, 2020). bali provincial regulation no. 4 of 2019 concerning traditional villages in bali. in substance, perda no. 4 of 2019 concerning traditional villages in bali does not refer to law 6/2014 on villages but refers to law 23/2014 on regional government, article 236 paragraph (4), which states that the perda can contain content. local according to the provisions of laws and regulations. therefore, the definition of traditional village in perda no. 4 of 2019 concerning traditional village in bali, in particular, is different from the definition of traditional village in law 6/2014 concerning villages. because it refers to law 23/2014 on regional government, the traditional village in this perda has territory, rights of origin, traditional rights, original structure, and original autonomy to regulate and manage its household. through this regional regulation, customary villages are officially and explicitly recognized as legal subjects with a clear and firm legal position for the first time. the provincial government of bali has allocated a daily village budget of idr 300 million per traditional village in the bali provincial budget for 2020. a total of idr 447.9 billion has been allocated to 1,493 traditional villages in bali. the use of the traditional village fund is regulated in a technical guideline, which consists of routine expenditures of a maximum of idr 80 million and a minimum program of idr 220 million. this routine expenditure post includes, first, incentives for adat bandesa of rp. 1.5 million per month or rp. 18 million per year. second, the incentive for customary prajuru is a maximum of rp 45 million at the start, the amount of which is determined by deliberation. third, operational costs of idr 17 million per year. meanwhile, the minimum program expenditure is rp. 220 million, including the parahyangan, pawongan, and weakening programs. the program is generally divided into two groups. first, the provincial mandatory program, namely activities to explore and foster guardian art, bebali art, and traditional arts in traditional villages, pasantian activities, development activities/training for the arts of sekaa sebunan in traditional villages, activities for language month, script and balinese literature, and coaching and development activities for balinese hindu paud / tk (pasraman). second, the priority programs of each traditional village are decided through the traditional village paruman. in 2020, traditional villages will receive a budget of rp. 300 million from the bali regional budget, while villages (dinas) will receive an average of rp. 1 billion more than the apbn. so, the total village fund for 636 villages in bali reaches idr 657.8 billion. "within the framework of this synergy, the prajuru for traditional villages need to sit together with the head of technical committee and village officials, in order to sort out the programs carried out by traditional villages and villages, so that they are more focused, focused, effective, efficient, right on target, and beneficial to the community. traditional village in bali. traditional village is a customary law community unit in bali which has territory, position, original structure, traditional rights, own assets, traditions, social manners from international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 19 generation to generation in the ties of a holy place (kahyangan three or kahyangan village), duties and the authority and right to regulate and manage their household. the main elements of the traditional village consist of parahyangan, pawongan, and palemahan, which are the tri hita karana philosophy's embodiment. tri hita karana includes (a) a sense of krama devotion to hyang widhi wasa / god almighty; (b) togetherness, care, and solidarity / punia between krama and others; and (c) harmony, harmony, and compassion/compassion for nature and the environment krama. traditional villages have the status as legal subjects in the government system of bali province (adiputra et al., 2014; atmadja et al., 2019; jayawarsa et al., 2020). regulatory impact analysis (ria). regulatory impact analysis is an important tool that links regulatory quality, good governance, and economic development. in addition, public participation (stakeholders) can increase transparency, build trust, and reduce regulatory risk. this can be the lowest cost solution in reducing the cost of implementing regulations for regulators. in the preparation of legal products, it is more legal, emphasizing conformity and compliance with higher levels of laws and regulations but does not consider policymakers' participation and public participation. in this case, a special instrument is needed for policy-making, especially in policy research (agustino, 2003). regulatory impact analysis (ria) is a fundamental tool to help the government assess a regulation's impact. the ria is used to test and measure the possible benefits, costs, and impacts of new or existing regulations. the purpose of the ria is to provide a detailed and systematic assessment of the potential impact of new regulations to assess whether there is a possibility that the regulations can achieve their intended objectives. the need for an ria arises from the fact that regulation generally has many impacts that are difficult to predict without a detailed study and consultation with affected parties. from this perspective, the ria's main objective is to ensure that regulations will improve people's welfare from the point of view that the benefits will outweigh the costs (suska, 2012). ria has 10 basic question standards, standard standards set by the oecd to formulate and implement better regulations. like the standards in iso 9001, which are used to establish quality management system standards, the ria standard focuses on improving the regulatory-making process in achieving the goal of improving regulatory quality (organization for economic cooperation and development, 1995). it should be underlined that these standards are not intended to improve the management process but are expected as a policy instrument to achieve a level of regulatory quality that can accommodate all stakeholders. the ten lists of questions in the ria methodology are as follows: 1. is the problem correctly defined? 2. was the government action correct? 3. is the existing regulation the best for the government's move? 4. is there a legal basis for regulation? 5. how many levels of government bureaucracy are involved in coordinating this regulation? 6. are existing regulations worthwhile relative to the costs? 7. is the distribution of the impact transparent in the community? 8. are the regulations clear, consistent, understood, and accessible to users? 9. do all interested parties have the same opportunity to share their views? 10. how can regulatory compliance be achieved? the stages in the ria design process systematically analyze and communicate the impact of the new regulations based on the oecd version (2008), namely: 1. formulate the problem. 2. identify goals. 3. devise alternatives. 4. benefit and cost analysis. 5. public consultation. 6. choose the best alternative. 7. implementation strategy. the analytical methods that are often used in analyzing ria documents are (candy, 2015): 1. soft benefit-cost analysis and integrated analysis 2. cost-effectiveness analysis 3. partial analysis 4. risk assessment and uncertainty analysis apart from being a process, the ria method can also be positioned as a tool. in this sense, the ria method is a tool to produce better policies, governance, and development. there are two keys in the application of the ria method that is considered capable of meeting these expectations, namely: (1) the existence of public participation can increase transparency, public trust and reduce the risk of a policy, and (2) find the most effective and efficient options/options to reduce implementation costs for the government and transaction costs for the community. apart from being a process and tool, the ria method can also be positioned as logical thinking (dunn, 2003). policymakers can use the ria method to think logically, starting from identifying problems, identifying options for solving problems, and choosing one policy based on an analysis of all options. the ria method encourages policymakers to think openly by receiving input from various components related to the policy to be taken (susanto et al., 2016). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 20 implementing a regulation generally has many impacts that are difficult to predict without a detailed study and consultation with affected parties. among others, the main council of pekraman village, traditional villages, traditional village karma, lpd managers, local governments, sub-districts, official villages, and other communities who are members of traditional village organizations, youth organizations, and so on. one method to analyze the impact of the implementation of a regulation is regulatory impact analysis (ria) (nasokah, 2008). the ria is a fundamental tool to assist the government in assessing the impact of regulation. ria is used to test and measure the possible benefits, costs, and impacts of new or existing regulations (organization for economic cooperation and development, 2008). the ria implementation supports the policy-making process by taking into account valuable empirical data for a policy decision and developing a rational decision framework to examine regulatory policy choices' potential implications. a key feature of an ria is the consideration of the potential economic impact of regulation. in this regard, the purpose of this research is to determine the extent to which the mandatory implementation of the regulation on the implementation of the traditional village regulation in bali can be optimal and provide benefits to all parties by using regulatory impact analysis (ria) (parker, 2006) method the data used in this research is secondary data. this study's analytical method is the regulatory impact assessment (ria) to review the bali provincial regulation no. 4 of 2019 concerning traditional villages in bali. research focusing on ria's application in the preparation of regional regulations reveals and evaluates several determining variables in preparing quality local regulations. for this reason, the ria method is a process of systematically analyzing and communicating various aspects of the establishment and implementation of a policy, both in the form of regulations and non-regulations, existing and new policies. (nasokah, 2008) also explained that ria is a method that systematically and consistently examines the effects of government action and communicates information to decision-makers. results and discussion the ria analysis is carried out using common steps or steps used by the oecd. according to a defined systematic process, these steps include answering the ten basic ria questions and performing the ria analysis. ria's ten questions the ria's ten-question standards are standard standards set by the oecd to formulate and implement better regulations. this question is not to improve the management process, but it is hoped that as a policy instrument, it can achieve a quality level of regulation that is able to accommodate all stakeholders. ten questions and answers are presented in table 1. table 1. ria preliminary questions. no questions answer 1 is the problem correctly defined? in accordance with the contents of the bali provincial regulation number 4 of 2019, problem identification has been defined correctly. 2 is the government's action, right? the government's action was correct, stipulating the bali provincial regulation number 4 of 2019 in order to fundamentally and comprehensively regulate various aspects of favoring traditional villages in bali, to strengthen the position, authority, and role of traditional villages, and to clarify what is meant by levies carried out by traditional village. 3 are existing regulations the best for the government's move? bali provincial regulation no. 4 of 2019 is one of the best alternatives from the government because it improved from the previous regulation, namely perda no. 6 of 1986, then changed again to perda no. 3 of 2001, then became perda no. 3 of 2003. 4 is there a legal basis for regulation? yes, in accordance with law number 23 the year 2014 concerning regional government, namely article 236 paragraph (4) which states that "perda can contain local content in accordance with the provisions of the legislation." and also based on the previous perda, namely perda no. 3 of 2003. as well as other considerations as stated in the bali provincial regulation number 4 of 2019. 5 how many levels of government bureaucracy are involved in coordinating this regulation? the bureaucracy involved includes the provincial government, regency / city government, village government, traditional village, district, community organizations, religious organizations, community representatives, academics, and others. 6 are the existing regulations useful, compared to the costs? yes, it is beneficial in the long run. 7 is the distribution of the impact transparent in the community? it must be transparent so that the implementation of this regulation can still be regulated, supervised, and controlled by its implementation. 8 are the rules clear, consistent, it is clear and must be equally accessible to all balinese people international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 21 understood, and accessible to users? 9 do all interested parties have the same opportunity to share their views? all parties (stakeholders) have the same opportunity to express their opinions. 10 how can regulatory compliance be achieved? gradually the transition process is careful in its application regarding the possible impacts. regulatory impact assessment (ria) analysis ria's systematic process in analyzing and communicating the existing impact of new regulations includes the following: 5.2.1 problem formulation the formulation of the problem that is expected to be resolved with the existence of the bali provincial regulation number 4 of 2019 concerning traditional villages in bali includes: a) are all the supporting facilities for implementing this regional regulation ready? b) can this regional regulation protect the existence of traditional villages for the continuity of religious, social, and cultural aspects in bali? c) can, through this regional regulation, the government ensure that traditional villages have autonomy and have the authority to regulate and manage their regions according to the community's aspirations and interests as long as they do not conflict with the national legal order and public interest? identification of goals this regional regulation is a real implementation of the vision of 'nangun sat kerthi loka bali' through the planned universe development pattern towards a new era of bali. the purpose of this regional regulation is that traditional villages have the autonomy, which has the authority to regulate and manage their areas according to their people's aspirations and interests, thus realizing the strengthening of traditional villages and strengthening the culture and manners of villages in bali. in perda no. 4 of 2019, regarding traditional villages in bali, it is clear that it is possible for a traditional village to legally collect levies (pecingkreman) from tamiu residents (immigrants) in the form of grants and donations (punia funds), which are voluntary. this means that the levies (pecingkreman) carried out by traditional villages are not enforceable, and the amount is not determined and is not sustainable (periodic). alternative solutions to problems alternative solutions to solve the problem, namely: a) continuing bali provincial regulation number 4 of 2019 b) revise bali provincial regulation number 4 of 2019 c) cancel bali provincial regulation number 4 of 2019 benefit and cost analysis benefit and cost the analysis is used to evaluate economic resources so that these scarce resources can be used efficiently. cost-benefit analysis or cba (cost-benefit analysis) is an approach to policy recommendations that allow analysts to compare and recommend a policy by calculating the total cost in money and the total profit. cost-benefit analysis can also be interpreted as a technique used to compare the various costs associated with an investment with the expected benefits (suska, 2012). tangible and intangible factors must be taken into account and accounted for. cost-benefit analysis is used to determine whether an investment is feasible and provides a basis for comparison between projects/investments to see which options provide greater benefits than costs. public consultation consultation to obtain the best alternative by involving stakeholders. public consultations were carried out by focus group discussions (fgd) (satria, 2015) and joint meetings involving regents/mayors in bali, sulinggih and stakeholders, parisada, the main assembly, madya, and alit desa pakraman, customary bandesa, village / pembekel head, the village head, as well as community leaders and representatives. consultation is carried out because it is based on the principle that a) strategic policy-making involves all affected parties in an equal negotiation process and consultation process. b) the involvement of all affected parties has the potential to improve the quality of benefits received by the public due to the policy. choosing the best alternative from the results of the ria on regulatory regulations regarding the implementation of regulations, referring to the regulation of the bali provincial regulation number 4 of 2019, the best alternative (option) was obtained, namely implementing or continuing to enforce the bali provincial regulation number 4 of 2019 to complete the gap between current conditions and conditions. ideal. implementation strategy the final stage of the ria analysis is to plan a policy implementation strategy. at this stage, according to the choices, an implementation strategy will be made (ridwan and krisnadi, 2011). the best alternative is to continue this regulation by always referring to the community's interests in general. the ria analysis international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 22 results, which provide the best alternative, the results of the analysis of the implementation of the bali provincial regulation number 4 of 2019, provide evidence that it can be used as a fundamental tool to assist the government in assessing the impact of regulation. conclusions based on the results of the analysis of the bali provincial regulation number 4 of 2019 using the regulatory impact analysis (ria), conclusions were obtained as a result of the entire study, namely based on the results of the ria analysis, with the risk assessment and uncertainty analysis method, the regulation of the bali provincial regulation number 4 of 2019 has a cost and benefit assessment with a ratio of positive and negative values of 7: 3. the overall positive value ratio is in the government group, community organizations, and indigenous peoples, while the negative value is in groups outside the government. the application of the bali provincial regulation number 4 of 2019 is considered to be very effectively implemented. reference adiputra, i. m. p., atmadja, a. t., & saputra, k. a. k. 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(2015). the catuspatha pattern in balinese palace: architectural conservation and challenges. procedia environmental sciences, 28(sustain 2014), 538–548. https://doi.org/10.1016/j.proenv.2015.07.064 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 47 analysis of the effect of green marketing and environmental knowledge on purchase intentions mediated by brand image volume: 3 number: 1 page: 47-58 1achmad syauqi ilal jinan, 2surachman surachman, 3djumahir djumahir 1postgraduate program, universitas brawijaya, indonesia 2,3 lecturer, 2,3faculty of economics and business, universitas brawijaya, indonesia corresponding author: achmad syauqi ilal jinan e-mail: syauqijinan46@student.ub.ac.id article history: received: 2022-01-22 revised: 2022-02-15 accepted: 2022-03-05 abstract: the growth of industry and technology so rapidly affects the state of the environment. technology that becomes equipment to support people's daily activities can lead to various environmental problems such as environmental pollution. with the rapid growth of single-use products with pressure from global organizations, environmentally friendly products have emerged, which are expected to be a solution to minimize environmental pollution and natural disasters. this study aims to analyze the effect of green marketing and environmental knowledge on purchase intention, which is mediated by the brand image of boxed tea products. in this study, data collection was obtained by using an online questionnaire. the sample in this study used students who were doing undergraduate or diploma studies and domiciled in malang as many as 107 respondents. the results of this study show that green marketing has no significant effect on purchase intention, green marketing has a significant effect on brand image, green marketing mediated by brand image has a significant effect on purchase intention, environmental knowledge has a significant effect on purchase intention, environmental knowledge has a significant effect on brand image, environmental knowledge has a significant effect on purchase intention mediated by brand image. the findings of this study suggest that companies in indonesia with single-use products pay attention to the impact of waste from these products on nature. keywords: green marketing, environmental knowledge, brand image, purchase intention cite this as: jinan, a.s.i., surahcman, s., djumahir, d., (2022). “title article.” international journal of environmental, sustainability, and social sciences, 3 (1), 47-58 introduction technological growth is increasingly advanced in line with rapid economic growth, which encourages excessive consumption and exploitation of natural resources, resulting in environmental damage and environmental pollution (cheng. 2016). it certainly results in plastic waste pollution, which is increasing from time to time based on statistical surveys; around 30-40% of environmental damage is the result of unsustainable individual consumption (chekimaal, 2016). extremely high levels of demand and unsustainable levels of consumption globally are leading to severe environmental sustainability problems, and extremely high levels of demand and unsustainable consumption levels are leading to severe environmental sustainability problems, and landfills. for example, based on statistical data (klhk, 2018), plastic waste in indonesia in 2018 amounted to 5.4 million tons, increasing every year, causing the growth of harmful organisms and affecting the purchasing decision-making process. (hoornweg, 2016; zaremohzzabieh, 2020). it gives rise to green marketing behavior, which has developed as a marketing discipline paradigm for marketers and researchers in the realm of contemporary consumer research (purnama, 2014; lai and cheng, 2016). companies that are called green marketing if the company's activities consider the impact on the environment. (waslito, 2014) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 48 based on a survey by the ministry of the environment (klh), environmental knowledge still needs to be improved because 0.57 out of a total of 1 do not care about environmental impacts (klh, 2020; naysim, 2014). it is driven by environmentally friendly products, with one of the products from pt. ultrajaya milk industry is a boxed tea that is certified by the forest stewardship council (fsc), which proves that the packaging provider company cares about the environment and nature (niken, 2019). table 1 data based on tbi (top brand index) rating top brand index (tbi) 2014 (%) 2015 (%) 2016 (%) 2017 (%) 2018 (%) 1 teh botol sosro (5.1) teh botol sosro (47.8) teh botol sosro (33.8) teh botol sosro (33.0) teh pucuk harum (32.3) 2 frestea (11.5) frestea (11.5) teh pucuk harum (32.3) teh pucuk harum (22.7) teh botol sosro (26.8) 3 ultra teh (8.1) ultra the (9.1) teh gelas (13.1) the gelas (12.6) teh gelas (9.6) 4 abc teh kotak (8.1) fruit tea (4.8) ultra teh kotak (8.1) ultra teh kotak (6.8) frestea (9.2) 5 teh pucuk harum (5.1) abc teh kotak (4.6) frestea (7.2) frestea (6.3) ultra teh kotak (4.1) 6 fruit tea (5.1) teh pucuk harum (4.1) 7 tekita (3.1) teh gelas (3.6) 8 tekita (3.4) table 1data based on tbi (top brand index) data shows that ultra teh kotak product has decreased. although in 2014-2015 there was an increase of 1%, but for the following years, ultra teh kotak continued to decline. in 2016, ultra teh kotak again experienced a decrease of 1% and not only that, but its ranking also dropped to fourth. in 2017. methods the approach used in this research is a quantitative approach with the associative causal method of the survey research approach. the number of samples is 107 students who are studying for diplomas or undergraduate in malang. the data measurement technique used in this study used a likert scale of 1-5. the inference analysis model used in this study is the pls (partial least square) approach with the smartpls calculator. there are 3 stages of analysis in carrying out the pls (partial least square) approach, namely analysis of the measurement model (outer model), structural model analysis (inner model), hypothesis testing, and mediation testing. in this study, the sobel test was also used to examine the role of the mediating variable in mediating the relationship between the independent and dependent variables. result and discussion based on table 2, it can be seen that the ave value of all variables has a valid validity that meets the requirements. all items have a loading factor value of more than 0.5. the ave value of each construct was more than 0.5. it shows that all items in each construct can be declared valid. all construct variables have cronbach's alpha and composite reliability values of more than 0.6. the conclusion is that all the variable constructs used in this study have been tested for reliability or can be said to be reliable. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 49 table 2. convergent validity and reliability values construction item loading factor ave cronbach alpha composite reliability conclusion green marketing gm1 0,869 0,531 0,825 0,87 valid gm2 0,74 valid gm3 0,569 valid gm4 0,64 valid gm5 0,779 valid gm6 0,738 valid environmental knowledge ek1 0,779 0,542 0,834 0,876 valid ek2 0,642 valid ek3 0,82 valid ek4 0,739 valid ek5 0,753 valid ek6 0,671 valid brand image bi1 0,802 0,624 0,878 0,908 valid bi2 0,78 valid bi3 0,608 valid bi4 0,851 valid bi5 0,854 valid bi6 0,819 valid purchase intention pi1 0,839 0,628 0,878 0,909 valid pi2 0,843 valid pi3 0,655 valid pi4 0,641 valid pi5 0,865 valid pi6 0,875 valid source: data processed 2021 based on table 3, it can be seen that the ave root value of each construct has a greater value than the correlation of latent variables between constructs. in conclusion, all constructs have met the discriminant validity test parameters to be declared valid. table 3 ave root value and latent variable correlation brand image environmental knowledge green marketing purchase intention brand image 0,790 environmental knowledge 0,462 0,736 green marketing 0,745 0,636 0,729 purchase intention 0,747 0,555 0,606 0,793 source: data processed 2021 1. inner model evaluations inner model testing will show the relationship between variables following theoretical studies and support the results of previous studies. the analysis of the inner model can be seen from 3 indicators, namely r-square (r2), q-square predictive relevance (q2), and goodness of fit (gof). based on (ghozali & latan, 2012) the value of the determinant coefficient (r2) is 0.75 (strong), 0.50 (moderate), and 0.25 (weak). the r2 value of the brand image variable is 0.556 (medium); this means that the exogenous variable has a moderate ability to explain the brand image variable. and the r2 value of the purchase intention variable is 0.617 (medium), which means that the exogenous variable has a strong ability to explain the purchase intention variable. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 50 based on (ghozali & latan, 2012) the value of q-square predictive relevance (q2) is 0.35 (strong), 0.15 (moderate), and 0.02 (weak). q2 in this study is 0.829 or 82.9%. this research model is included in the strong model, meaning that the variable brand image can predict the variables of green marketing, and environmental knowledge, purchase intention and the rest (100% 82.9% = 17.1%) is explained by other variables outside the model this research. research model. the results of the above calculation get a gof value of 0.583. in conclusion, the structural model of this study generally has good predictive properties (large gof), meaning that the model has a high ability to explain empirical data. 2. direct effects testing and indirect/ mediation effects testing table 4. the result of direct effect testing hypothesis relationships between variables path coefficient tstatistics description independent variables dependent variables h1 green marketing purchase intention 0,086 0,739 negative significant h2 green marketing brand image 0,758 10,929 positive significant h3 environmental knowledge purchase intention 0,299 3,073 positive significant h4 environmental knowledge brand image 0,692 8,214 positive significant h5 brand image purchase intention 0,673 7,994 positive significant source: data processed 2021 table 5. the result of indirect effect/ mediation testing variable inter-variable relationship path coefficient standard deviation t-statistics description green marketing -> purchase intention direct effect 0,086 significant environmental knowledge -> purchase intention direct effect 0,229 significant green marketing -> brand image -> purchase intention indirect effect 0,51 0,09 5,656 significant environmental knowledge -> brand image -> purchase intention indirect effect 0,189 0,037 5,037 significant source: data processed 2021 conclusion based on the data analysis and discussion that has been stated, it can be put forward some research conclusions as follows: 1. green marketing has not provided a direct positive influence on purchase intention. consumers think that this shift in consumption trends does not significantly impact environmental conservation; for that reason, the contribution of potential consumers to environmental conservation is more manifested in saving resources, bringing tote bags when shopping, and recycling plastic waste. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 51 2. the level of knowledge of potential consumers on environmental issues currently happening is already high, so they can encourage their intention to buy green products. furthermore, potential consumers associate current environmental issues with switching from conventional products to green products. 3. the brand image of teh kotak can affect the purchase intention of potential consumers. it shows that teh kotak has succeeded in building an image as a pro-environmental company. when looking for references about ready-to-drink drinks in environmentally friendly packaging. 4. brand image has succeeded in providing a role in the relationship between green marketing and purchase intention as partial mediation. it means that eco-friendly (organic) campaigns can influence potential consumers' purchase intentions for teh kotak products, meaning that teh kotak must first form a brand image and then be able to influence their purchase intentions towards teh kotak products. 5. brand image plays a role in the relationship between environmental knowledge and purchase intention as partial mediation. that is, the knowledge of potential consumers on various environmental issues can influence the purchase intention of teh kotak, either directly or through attitude mediation. references aaker david.a., 1991, manajemen equitas merek, mamanfaatkan nilai dari suatu merek. jakarta: mitra utama agmeka, f., wathoni, r. n., & santoso, a. s. 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(2019). optimal policies for new and green remanufactured short-life-cycle products considering consumer behavior. journal of cleaner production, 214, 483–505. https://doi.org/10.1016/j.jclepro.2018.12.213 417 comparison of halal product assurance system criteria arrangement in indonesia and malaysia volume: 4 number: 2 page: 417 429 sariah sariah1, thohir luth2, sukarmi sukarmi3, siti hamidah4 1doctoral program in law, brawijaya university, and faculty of law, sultan ageng tirtayasa university, indonesia 2,3,4faculty of law, brawijaya university, malang, indonesia corresponding author: sariah e-mail: sariyah@untirta.ac.id article history: received: 2022-12-23 revised: 2023-01-21 accepted: 2023-03-17 abstract: this study aims to compare the halal product assurance system regulation that applies in two countries, indonesia and malaysia. the halal product assurance system in indonesia has been regulated through law no. 33/2014 in conjunction with law no. 11/2020, government regulation no. 39/2021 and decree of the head of bpjph no. 57/2021. meanwhile, malaysia's halal product assurance system is regulated in the 2011 ppe, halal takrif, procedure manual (mpphm 2020) and malaysian halal management system (mhms 2020). this qualitative study uses legal research methods based on the statutory and comparative approaches, which are analyzed prescriptively to find novelty in the form of similarities and differences in the regulation of the halal product assurance system that applies in indonesia and malaysia. the similarity is that halal certificates are entirely the state's authority, and halal standards refer to islamic law. the difference is that for now, indonesia refers to has 23000 and the decision of the head of the halal product assurance agency (kepkaban) no. 57/2021, the principle of traceability is not explicitly stated in kepkaban np. 57/2021. malaysia refers to mhms 2020. the principle of traceability is strictly included in the has, and "sertu" is only intended for large and simple industries. keywords: comparison, arrangements, halal product assurance system, indonesia, malaysia cite this as: sariah, luth, t., sukarmi & hamidah, s. (2023). “comparison of halal product assurance system criteria arrangement in indonesia and malaysia” international journal of environmental sustainability and social science, 4 (2), 417 429. introduction the halal product industry is the focus of the government's attention. it can be seen from the government's efforts to issue a legal framework for developing the domestic halal product industry, one of which is the halal product assurance act. with halal product assurance, business actors can increase added value to produce and sell their halal products. in addition, it can also increase product competitiveness in the global market to contribute to the nation's economic growth. to perfect the process of realizing halal product assurance, the government has ratified law number 11 of 2020 concerning job creation. normatively, the purposes and objectives of the job creation law are expected to be accompanied by the flexibility of laws and regulations, providing simplification of business licensing and business processes. thus, this law also has many positive implications, including the acceleration of halal certification services, ease of financing halal certification for micro and small enterprises (umk), structuring authority, legal certainty, and encouraging ecosystem development. halal in indonesia. (wajdi, 2021) the approach used in this article uses a legislative approach as well as a comparative approach. (rodelfo sacco, 1991) the author will examine the similarities and differences in setting the criteria for the halal assurance system with traceability principles in indonesia and malaysia as mailto:sariyah@untirta.ac.id 418 the novelty of this paper. many articles have been published regarding the halal assurance system. however, specifically, those that discussed the criteria of the halal assurance system from these two countries have yet to be published. (halal assurance system: comparative study of indonesia and malaysia, 2019). atiah and fatoni's article published in 2019 discusses the halal assurance system using several old laws and regulations. for this reason, it is hoped that this article will add references for academics and business actors, both large, medium, small and micro businesses, to understand better the regulation of the halal assurance system in the two countries. law no. 34 of 2014 concerning halal product assurance (will be referred to as jph), enacted in 2014, makes halal certificates mandatory for every business actor. the law was effectively enacted in october 2019. then the reason for increasing investment in indonesia and accelerating indonesia's economic growth, 2020 law no. 11 of 2020 concerning job creation, was enacted. article 48 of the job creation law changes 25 articles in the jph law. the implementing regulations of the law are government regulation no. 39 of 2021 concerning the implementation of halal product assurance, decree of the head of bpjph (halal product assurance administration) no. 57 of 2021 concerning the criteria for the halal product assurance system (sjph) (kepkaban 57/2021). sjph is one of the requirements to get a halal certificate. to maintain the continuity of the halal product process (pph), business actors are required to implement the halal assurance system (sjh) or what is now known as the sjph criteria. in practice, prior to the enactment of the jph law, halal certification was issued by the mui (indonesian ulema council) with lppom mui (indonesian ulema council drug and research institute). submitting a halal certificate to mui refers to the has 23000 guideline. in contrast, after the enactment of the jph law, a halal certificate is issued by bpjph (akim et al., 2019) according to the sjph criteria in kepkaban no. 57/2021. sjh has 23000 requires the importance of leadership and commitment from top management so that its implementation goes well. top management must demonstrate leadership and commitment, establish, implement, and maintain food safety policies. (purwanto et al., 2020) one example of a company implementing sjh has 23000 is an industrial company engaged in packaged food in tangerang. the company has implemented sjh has 23000 for 2 years as it is committed to maintaining its products' quality. currently, some obstacles still need to be optimal in implementing has 23000, which can be seen from each internal audit implementation. there are still many findings. in 2018 there were 8 significant and 34 minor findings, while in 2019, there were 8 major and 45 minor findings. these findings indicate that the implementation of has 23000 could have been better. based on information from several employees, they stated that the implementation of sjh has 23000 was not optimal because the involvement of top and middle leaders needed to be more optimal. (purwanto et al., 2020) malaysia is widely seen and recognized as the world's most successful example in the development of the halal food industry, and its model has been regarded as the basis for the development of the halal food industry in many countries. the development of the halal industry in malaysia began 36 years ago. at that time, the halal inspection was carried out by private companies appointed by the federal government. a public agency, the department of malaysia islamic development (jabatan agama islam malaysia or jakim), was later established, and all halal certification and audit activities are under the control of the federal state of malaysia. as part of this effort, a halal industrial area was established as one of the pillars of malaysia's halal industry development master plan. the malaysian halal industrial park aims to improve the economic performance of member companies. it includes improving their performance in domestic and international markets, increasing awareness and enforcement of various certifications and standards, and enhancing product innovation. as a result of these efforts, malaysia's halal industrial 419 park has benefited from more than 6 billion malaysian ringgit investments from 17 multinational companies and more than 80 small and medium-sized enterprises (dubé et al., 2016). in malaysia, halal certificates are issued by jakim (malaysian islamic progress department) concerning the deed of trade (apd 2011) (zakaria & zubaidah ismail, 2015) halal definition 2011 (jabatan peguam negara, 2011), ms 1500-2009 (d. of s. malaysia, 2004), ms: 2400-3-2010 (malaysia & standard, 2012), mpphm 2020 (jakim, 2020), mhms 2020 (j. malaysia, 2020). based on this description, this article will discuss the substantive similarities and differences in the regulation of the halal assurance system in indonesia and malaysia. it is important for business actors involved in the food industry in indonesia and malaysia who collaborate or invest in understanding and anticipating implementing the halal assurance system in both countries. methods this research is qualitative (norman k denzin & yvonna s. lincoln, 1994) by using a doctrinal research method with a statutory and comparative approach. the data analysis used is prescriptive analysis. (peter mahmud marzuki, 2005) this analysis is used to resolve legal issues related to setting criteria for the halal product assurance system applied in indonesia and malaysia and look for similarities and differences. result and discussion arrangement of halal assurance system criteria in indonesia. law no. 33 of 2014 concerning halal product assurance in conjunction with law no. 11 of 2020 concerning job creation, pp no. 39 of 2021 concerning the implementation of halal product assurance, minister of religion regulation no. 26 of 2019 concerning providers of halal product assurance decree of the head of bpjph (halal product assurance agency) no. 57 of 2021 concerning the criteria for the halal product assurance system (sjph) (kepkaban 57/2021), further clarifies the urgency of the halal and haram issues in indonesia. the regulation shows that three urgent institutions have the authority to carry out halal certification in indonesia, namely bpjph, lph, and mui. bpjph has the authority to cooperate with one of the ministries and/or related institutions, the form of cooperation must be in accordance with the duties and functions of each ministry (mohammed, 2021). the impact on the implementation of the jph law is legal certainty in the implementation of halal product assurance, both from the setting of the application for halal certification to sanctions imposed on business actors who do not comply with this law. in addition, there are various functions and benefits for consumers to provide a good response that leads to the desired behavior to pay attention to products and interest in buying products. meanwhile, producers can increase consumer interest in the products they produce. in the sociological aspect, the existence of the jph law is very strategic to create security and comfort for the community (producers and consumers). arrangements for the storage, distribution, and presentation of halal products in accordance with legal procedures make it easier to serve muslim consumers. the economic impact of the obligation for halal certification for packaged products that apply to all business actors will open up business opportunities, and the products in circulation will be safe for consumption by the muslim community. it is just that the state budget used for halal certification must be transparent, accountable and clear accountability (ariny & nurhasanah, 2020). the impact on the implementation of the jph law is legal certainty in the implementation of halal product assurance, both from the setting of the application for halal certification to sanctions imposed on business actors who do not comply with this law. in addition, there are various functions and benefits for consumers to provide a good response that leads to the desired behavior to pay attention to products and interest in buying products. meanwhile, producers can increase 420 consumer interest in the products they produce. in the sociological aspect, the existence of the jph law is very strategic to create security and comfort for the community (producers and consumers). arrangements for the storage, distribution, and presentation of halal products in accordance with legal procedures make it easier to serve muslim consumers. the economic impact of the obligation for halal certification for packaged products that apply to all business actors will open up business opportunities, and the products in circulation will be safe for consumption by the muslim community. it is just that the state budget used for halal certification must be transparent, accountable and clear accountability(ariny & nurhasanah, 2020). has 23000 is a document containing lppom mui halal certification requirements. has 23000 consists of 2 parts, namely part i regarding halal certification requirements: halal assurance system criteria (has 23000:1) and section (ii) on halal certification requirements: policies and procedures (has 23000:2). for companies that want to register halal certification with lppom mui, both processing industries (food, medicine, cosmetics), slaughterhouses (rph), restaurants, catering, kitchens, they must meet the halal certification requirements as stated in the has 23000 document. (mui, 2021) however, after the enactment of the jph law, there was a change in the halal certification system. bpjph is an institution formed to organize a halal product guarantee system. through the decision of the head of bpjph no. 57 of 2021, the halal certification document refers to 5 (five) sjph criteria, namely commitment and responsibility; ingredients; income tax; products; monitoring and evaluating. the sjph criteria are the measurements that form the basis, assessment, or determination of halal product guarantees. the existing has document (has 23000) is still recognized. it must comply with the provisions of the decision of the head of this agency within a maximum period of 3 (three) years from the date of the decision of the head of this agency, namely on may 20, 2021, meaning until may 20, 2024, all business actors have adjusted the sjh to become sjph criteria. the following in table 1 and table 2 will describe sjh based on has 23000 and sjph based on kepkaban no 57/2021. table 1. halal assurance system criteria (sjh) no sjh criteria (has 23000) description 1 halal policy top management must establish the halal policy and disseminate the halal policy to all company stakeholders. 2 halal management team top management must establish a halal management team that includes all parties involved in critical activities and has clear duties, responsibilities and authorities. 3 training and education the company must have a written procedure for the implementation of the training. internal training must be carried out at least once a year, and external training must be carried out at least every two years. 4 material materials used in the manufacture of certified products must not come from haram or unclean materials. the company must have supporting documents for all materials used, except for non-critical materials or materials purchased at retail. 5 product the sensory characteristics/profile of the product must not have a tendency to smell or taste that leads to haram products or that have been declared haram based on the mui fatwa. the brand/product name registered for certification may not use a name that refers to something forbidden or worship that is not under islamic sharia. retail food products with the same brand circulating in indonesia must be registered entirely for certification, not only partially registered. 421 6 production facility a. processing industry: (i) production facilities must ensure that there is no cross-contamination with unclean/unclean materials/products; (ii) production facilities can be used interchangeably to produce certified and uncertified products as long as they do not contain ingredients derived from pigs/derivatives, but there must be procedures to ensure that cross-contamination does not occur. b. restaurant/catering/kitchen: (i) the kitchen is only devoted to halal production; (ii) the serving facilities and equipment are only devoted to serving halal products. c. slaughterhouses (rph): (i) rph facilities are only devoted to the production of halal animal meat; (ii) the location of the abattoir must be significantly separated from the abattoir/pig farm; (iii) if the deboning process is carried out outside the abattoir, it must be ensured that the carcass only comes from a halal abattoir; (iv) slaughterer must meet the requirements. 7 critical activity written procedure companies must have written procedures for implementing critical activities, namely activities in the production chain that can affect the product's halal status. critical activities may include the selection of new materials, purchasing of materials, an inspection of incoming materials, product formulation, production, washing of production facilities and auxiliary equipment, storage and handling of materials and products, transportation, displays, visitor rules, menu determination, stunning, slaughtering, adapted to the company's business processes (processing industry, slaughterhouse, restaurant/catering/kitchen). critical activity written procedures can be integrated with other system procedures. 8 traceability companies must have written procedures to ensure the traceability of certified products originating from materials that meet the criteria (approved by lppom mui) and produced in production facilities that meet the criteria (free from pork/pork-derived ingredients). 9 handling of products that do not meet the criteria the company must have a written procedure to handle products that do not meet the criteria. that is, they are not sold to consumers who require halal products, and if they are already sold, they must be withdrawn. 10 internal audit the company must have a written procedure for internal audit of the implementation of sjh. internal audits are carried out at least once every six months and are carried out by competent and independent internal halal auditors. the internal audit results are submitted to lppom mui in the form of regular reports every 6 (six) months. 11 management review top management or its representative must conduct a management review at least once a year to assess the effectiveness of sjh implementation and formulate continuous improvement. source: has 23000 table 2. criteria of halal product assurance system (sjph) no criteria sjph (kepkaban no. 57/2021) description 1 commitment and responsibility commitment and responsibility is a written statement from the company's top management to always focus on developing and implementing the sjph criteria, minimizing and eliminating everything that is not halal, and adapting to the development of laws and regulations/or mui fatwas. the elements of commitment and responsibility include halal policy, top management and human resource development. 422 2 materials materials are elements used to make or produce products required by sjph, including: (a) raw material; (b) additive; (c) processing aid; (d) packaging, lubricants, grease, sanitizers that are in direct contact with materials or products; (e) washing aids in direct contact with production facilities to manufacture products; and (f) media for validation of the results of washing facilities that are in direct contact with materials or products. 3 halal product process (pph) pph includes location, place, and tools; pph equipment and tools; pph procedure 4 product products include product packaging and labeling, identification and traceability. 5 monitoring and evaluation 1. business actors must conduct an internal audit at least once a year to monitor the implementation of sjph; 2. business actors must conduct a management review to evaluate the implementation of sjph; 3. business actors must have internal audit procedures and management reviews; 4. business actors must maintain evidence of the implementation of internal audits and management reviews must be maintained; and 5. business actors must report the results of internal audits and management reviews under the provisions of bpjh. source: sjph criteria (kepkaban 57/2021) based on the 2 (two) tables, there are differences in terms of has criteria. first, in terms of name, there was a name change from sjh to sjph. it was under the title of the jph law. second, the components of the sjph criteria are more concise because the original 11 (eleven) criteria became 5 (five criteria). third, in terms of substance, there are changes in explicit traceability in has 23000 while implicit in kepkaban 57/2021. fourth, from the elements of internal training, external training, internal auditors and management reviews. for more details, it can be seen in the following table: table 3. comparison between has 23000 and sjph criteria (kepkaban 57/2021) no changes has 23000 kepkaban 57/2021 1 name sjh sjph 2 components 11 criteria 5 criteria 3 internal training once a year according to business needs 4 external training once every two year according to business needs 5 traceability explicit implicit (become one in the product criteria) 6 internal audit once every six months once a year 7 management review once a year provisions from bpjph source: has 23000 and kepkaban 57/2021 (processed by author) the enactment of kepkaban 57/2021 shows that all business actors running the halal assurance system must refer to the 5 sjph criteria. these criteria are stated in the agency's decision (in this case, bpjph). a decision is a statement of the will of a government organ to (execute) a specific matter intended to create a new legal relationship or change or delete an existing one. in simple terms, a decision can be defined as a unilateral public legal action from a government organ aimed at a concrete event (ridwan, 2011). arrangement of halal assurance system criteria in malaysia. the term halal has been interpreted in the trade order (takrif halal 2011). according to this order, the term halal means something that meets islamic law, namely food or goods that are described as halal or explained by anything else, another expression to indicate that food or goods may be eaten or used by muslims 423 as long as the food or goods are : (a) does not and may not consist of or contain any part or object of an animal which is prohibited by islamic law for consumption by muslims or which is not slaughtered according to islamic law; (b) does not contain anything unclean according to the sharia law; (c) not in a drunken state according to the sharia law; (d) does not contain any part of the human body or its products which are not permitted by sharia law; (e) non-toxic or hazardous to health; (f) not prepared, processed or made using equipment contaminated with faeces in accordance with sharia law; and (g) not when preparing, processing or storing it in contact, mixing or near food that does not meet paragraphs (a) and (b) (jabatan peguam negara, 2011). some of the laws related to halal products in malaysia are the 2011 trade act, trade order (perakuan dan penandaan halal) 2011, trade orders(takrif halal) 2011, food certificate 1983 (akta 281) and food regulations regulations 1985 and food hygiene regulations 2009, animal act 1953 (semakan 2006), animal orders (pengimportan) 1962, slaughterhouse certificate (penswastaan) 1993, local government act 1976, local authority minor act, kastam act 1967, user protection act 1999 (akta 599) and the penal code (akta 574). apart from this law, there are also several guidelines used and referenced, such as malaysian halal certification procedure manual, malaysian standard ms 1500: 2009 halal food-production, preparation, handling and storage-general guidelines, malaysian standard ms 1514: 2009 good manufacturing practice (gmp), malaysian standard ms 1480: 2007, malaysian standard ms 1480:2007 food safety according to hazard analysis and critical control point (haccp). the laws and guidelines in the halal certification procedures show a bond between each law in ensuring that the halal certification is of high quality and meets tayyib halal standards (dimon, 2020). the following is a table of developments in the formation of affiliated institutions in halal certification: table 4. the development of halal institutions in malaysia no date descriptions 1 1 september 2002 the federal government has decided that halal certification is carried out by jakim entirely in the islamic food and consumer goods research division 2 november, 2003 new halal logo used by jakim and the department of islamic affairs (jain) 3 17 november 2005 division changed to halal hub jakim divisi division 4 2 april 2008 halal industry development corporation (hdc) takes over the management of halal certification in malaysia 5 3 december 2018 the halal hub division was expanded into two main divisions, namely the malaysian halal council secretariat (mhm) and the halal management division (bph) source: (www.halaljakim.gov.my. 26 juli 2019) lph in malaysia is the halal axis division under the malaysian islamic progress department (jakim). jakim is an official government agency, and its performance follows the rules of the government of malaysia (wajdi, 2021). from the implementation of malaysia's halal certification above, it can be concluded that the state (government) has handled and regulated the issue of halal certification. in malaysia, the issue of halal is the full authority of the state. it is done to provide certainty and confidence that the state has guaranteed products that have been certified halal because halal certification is not only a religious issue but also an economic, trade, social and political issue (yakub aminudin, 2022). currently, from east to west, the halal industry has a large share in the manufacture of food and is increasingly global in the business world. thailand, singapore, indonesia, turkey, malaysia, and brunei are just a few examples where the government has paid full attention to halal food. 424 malaysia, among those countries, has boosted its economy and opened up new opportunities to have a halal industry market. today malaysia is volunteering to improve the halal industry for others and become the world's halal hub. because halal logos and certifications have a large market capacity, there is much work on food and halal certification. the current malaysian standard, ms 1500, mentions halal food management, practical strategies for the food industry, its preparation, halal food business and obligations for halal standards and food trade. for halal certification, malaysian practice with association ms 1480, food safety according to hazard analysis and critical control point system, and ms 1514, which is good manufacturing practice, these two important standards secure good and clean products for believers (üyesi et al., 2019). the establishment of halal certification in malaysia is built on three general principles, namely: a. developing an effective halal assurance management system focuses on minimizing and eliminating anything that is not. b. emphasis on halal assurance management system through identification of halal critical points (hpc) in the entire supply chain with constant control and verification. c. the halal assurance management system should include: (a) effective product recall procedures; (b) documentation of possible and effective product ingredient traceability; (c) a proper filing system for halal applications, documents, procedures and records to be established and made available for inspection by competent institutions. (halal assurance system: comparative study of indonesia and malaysia, 2019) several related institutions carry out the guarantee of halal products in malaysia under the auspices of jakim. affiliated institutions include health, agriculture, trade, environment and industry ministries. jakim also collaborates with international institutions such as the halal industry development corporation (hdc) under the ministry of international trade and industry (miti). hdc focuses on halal standards, promotion and branding, commercialization of halal products and services of halal products. jakim plays a very important role in protecting muslim consumers in malaysia, and it is jakim's responsibility to ensure that the products circulating are halal-certified. jakim must ensure the halal status of products at every stage and every process involved by conducting audits on raw materials and processes until the finished product reaches the consumer (sukoso et al., 2020). in malaysia, halal is an official document that certifies the halalness of products and/or services according to halal issued by the competent authority. the procedure manual for halal in 2020 (mpphm 2020) contains guidelines for jakim and the state department of religion inspection officers (jain) or islamic religious affairs council (mais). this guideline aims to clarify the requirements that must be met. in managing halal certification, manual procedures must be read together with halal standards, fatwa decisions and related regulations that apply. (hosen & lathifah, 2020) malaysia halal (domestic) certification procedure manual 2020 (hereinafter referred to as the procedure manual (mpphm 2020) issued under apd 2011 [uu 730] up to sub-paragraph 7 (2), trade description order (halal certification and marking) 2011. this procedure manual must be referred to and applied to companies and/or malaysian halal certification applicants who: (a) are registered in the country or abroad; and (b) run a business or production of products and/or services in the country. this procedure manual should be referred to and read together with the 2020 mhms manual, ms, fatwas, related laws or regulations and circulars applicable to malaysia halal certification (jakim, 2020) mhms 2020 means an integrated management system developed, implemented and maintained by an organization/company to manage products and services to maintain halal assurance through ihcs or sjh. halal assurance system (sjh). it means a set of procedures used 425 by an organization/company to achieve the goal of maintaining a comprehensive halal assurance. (j. malaysia, 2020) in malaysia, halal is an important certificate for the food business. for example, ikea was raided in 2005 by religious, trade and police officers. it is because one of their forgotten sausages is not halal. after researching, they found that the company that supplied the sausages had halal expired in early 2004. therefore, ikea closed its restaurant and performed a cleaning ritual (samak). they cut ties with the offending sausage companies and also asked all their food suppliers to renew and show halal certificates. after their response was broadcast on the news, only then did the roar of anger across muslim consumers subside. however, this reliability on certificates can also be beneficial if done well. the 2014 edition of cadbury received state coverage for its alleged inclusion of pork in two of its chocolate products. the issue began when an image of the ministry of health's routine analysis report that had not been verified for halal was spread on social media. the report shows positive swine testing on the product. it prompted jakim to revoke the halal of both products and send officers to inspect all cadbury factories in malaysia. however, their investigation found that cadbury's operations were actually halal, and halal was restored later that year. it shows that the halal food business can be easily destroyed due to the poor or lack of judgment of other entities. therefore, the challenge of halal is to improve halal integrity. the responsible authority (jakim) must ensure that halal is complied with by food companies. it includes ensuring all material suppliers have halal certification. based on the cadbury incident, jakim was completely unprepared to investigate the case and decided to withdraw halal without proper investigation. these actions have damaged jakim's credibility as halal from a food company perspective. (dahlan & abdullah, 2017) mhms 2020 contains details of the implementation of mhms, which includes the internal halal control (sjh) system for small and micro industries; and the halal assurance system (has) for large and medium-sized industries. implementing this mhms places the onus on the company and/or the applicant to ensure that all malaysian halal certification requirements are always met. the aim of mhms is to describe in detail the need to develop, implement and maintain halal assurance to meet and comply with the malaysian halal certification procedures. (j. malaysia, 2020). table 5. malaysian halal management system (mhms 2020) ihcs (small and micro industries) has (big and simple industries) 1. halal policy 1. halal policy 2. raw material control/halal risk control 2. internal halal commitee 3. traceability 3. internal halal audit 4. halal risk control 5. raw material control 6. halal training 7. traceability 8. review has 9. laboratorium analysis 10. sertu (process of purifying something from najis mugholadzoh) source: mhms 2020 various challenges faced in halal certification that need immediate attention from various stakeholders, among others: 426 1. difficulties in obtaining halal ingredients by the certified food industry. most of the certified food industry files a complaint or the validity of the certificate's expiration date held by the ingredient. therefore, most certified food industries end up replacing ingredients without jakim's knowledge. it led to the deregistration of several companies that were victims of this situation. 2. most of the local muslim workers are not ready to work in restaurants because of the low income they offer. food companies are only ready to hire people who want to increase their income. therefore, for local muslim workers to be employed, they must have the experience and skills to try to grow the food industry. therefore, the procedure needs to be reviewed by jakim. 3. in addition, most of the management of the food industry and their workers need to gain knowledge of the halal concept. it has resulted in non-compliance in some food industries after certification. (young et al., 2020) comparison of indonesia’s halal assurance system with malaysia. the reason for comparing sjh with malaysia is because the growth of the halal food industry in malaysia is very fast, partly because companies implementing halal food standards (hfs) are not merely religious obligations but are also driven by safety, quality and marketing motives. (ab talib & ai chin, 2018) malaysia is one of the leading countries for halal standardization, but there are still many problems and complexities regarding halal standards, certifications, logos, etc. most of these problems are related to halal sensitivity among the muslim community. malaysia is doing its best to establish and promote the halal industry to both muslim and non-muslim countries. it is an excellent example of a multi-racial and multi-religious country and a pioneer in practicing halal standards when we see hdc halal management taking authority from jakim. (üyesi et al., 2019) the halal assurance system in indonesia and malaysia has similarities and differences. the equation is indonesia and malaysia. the halal issue is the full authority of the state. it is done to provide certainty and confidence that the state has guaranteed products that have been certified halal because halal certification is not only a religious issue, but also an economic, trade, social and political issue. (hidayah et al., 2022), another similarity is that indonesia and malaysia have standard halal systems that refer to the islamic legal system (madzhab shafi'i). so, in addition to having similarities, there are some differences in this case. the difference is that currently, sjh in indonesia refers to 2 (two) systems, namely has 23000 and kepkaban 57/2021. these guidelines are used for all micro, small, medium and large business actors. the traceability aspect is explicitly stated in has 23000, while in kepkaban 57/2021, the traceability aspect is not explicitly stated in the has component. it is feared that this will provide opportunities for business actors to abuse the essence of halal certification and assume that traceability is not part of sjh. meanwhile, in malaysia, sjh refers to mhms 2020. the 2020 mhms includes the internal halal control (sjh) system for small and micro industries and large and simple industries. the principle of traceability is strictly included in the has component, while sertu is only intended for large and simple industries. in detail, these differences can be seen in the following table: table 6. comparison of indonesia's halal assurance system with malaysia no indonesia malaysia (mhms 2020) sjh has 23000 sjph kep. 57/2021 ihcs (small and micro industries) has (big and simple industries) 1 halal policy commitment and responsibility halal policy halal policy 427 2 halal management team material raw material control/halal risk control internal halal commitee 3 training and education halal product process traceability internal halal audit 4 material product halal risk control 5 product monitoring and evaluation raw material control 6 production facility halal training 7 critical activity written procedure traceability 8 traceability review has 9 handling of products that do not meet the criteria laboratorium analysis 10 internal audit sertu (the process of purifying something from najis) 11 management review source: has 23000, decree 57/2021 and mhms 2020 although malaysia is already leading in halal standardization, the malaysian government still has challenges in developing the halal industry, namely (1) providing an understanding of the concept and law of halal to muslim and non-muslim entrepreneurs. (2) provide an understanding to users and the malaysian public in general about the halal certification process and the jurisdictions and roles of each of the bodies involved. for example, based on information from jakim in 2009, it was found that 1,907 applications were received from entrepreneurs to obtain halal certificates. of this number, only 622 applications were received from bumiputera entrepreneurs and the rest, namely 1,285 more applications from non-bumiputera entrepreneurs. of the 622 applications for bumiputera entrepreneurs, only 301 managed to obtain a halal certificate. this number is very small compared to the actual number of bumiputera sme entrepreneurs actively doing business in the country. (3) overlapping jurisdictions between institutions. (4) law enforcement of halal. (5) malaysian halal preparations. (soraji et al., 2017). conclusion based on the description above, that halal certificates in indonesia and malaysia are entirely the state's authority (bpjph and jakim). before obtaining a halal certificate, business actors must prepare several documents, including sjh. sjh is a set of procedures companies use to achieve the goal of maintaining a comprehensive halal assurance and a requirement for registration of a halal certificate. the has guidelines in indonesia and malaysia generally have similarities. namely, the halal issue is the full authority of the state, where the state commits to carry out sjh, internal audit, training, materials, pph, and management review. this is done to provide certainty and confidence that the state has guaranteed products that have been certified halal because halal certification is not only a religious issue, but also an economic, trade, social and political issue. another similarity, indonesia and malaysia both have a standard halal system that refers to the islamic legal system (syafi'i school). while the difference refers more to the 2 (two) systems, namely has 23000 and kepkaban 57/2021, the transition period until 2024. these guidelines are used for all business actors, micro, small, medium and large. furthermore, the traceability aspect is explicitly stated in has 23000 while in kepkaban 57/2021 the traceability aspect is not explicitly stated in the sjph component. meanwhile, in malaysia, sjh refers to mhms 2020, covering sjh for small and micro industries; and large and simple industries. the traceability principle is strictly included in the has component, while the 428 "sertu" system is only intended for large and simple industries. as a suggestion, stakeholders, in this case, bpjph, are expected to apply the traceability principle, which should be included in the sjph criteria as one of the crucial components in halal certification. traceability is the process of comprehensively identifying and tracking raw materials and products through each stage, including receiving, processing, storing, distributing, and others. references ab talib, m. s., & ai chin, t. 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(2015). perkembangan pengaturan halal menerusi akta perihal dagangan 2011 di malaysia the development of regulations concerning halal through trade description act 2011 in malaysia. shariah journal, 23(2), 189–216. 169 dynamics of mutations and promotion of structural positions of civil servants in malaka regency volume: 4 number: 1 page: 169 181 melkiesedek. n. b. c. neolaka1, ajis salim adang djaha2, alfred omri ena mau3, david wilfrid rihi4 1state administration study program, faculty of social and political sciences, nusa cendana university, kupang, indonesia 2,3,4state administration master program, faculty of social and political sciences, nusa cendana university, indonesia corresponding author: melkiesedek. n. b. c. neolaka e-mail: melkisedek.neolaka@staf.undana.ac.id article history: received: 2022-11-23 revised: 2023-01-06 accepted: 2023-01-15 abstract: the purpose of effective transfers and promotions leads to increasing the effectiveness of local government organizations, but the good intentions of the regional leadership of malacca regency, in this case, the regent as ppk, to manage the performance of civil servants within the malacca regency government, received criticism from several parties who stated that the transfer carried out violated procedures, not by the terms and conditions of kkn. this research is qualitative, with primary and secondary data collected through interviews, documentation and observation. then the data collected is analyzed using data analysis techniques from miles & huberman consisting of three activities that co-occur: data reduction, data presentation, and conclusion/verification. the results of the study found that the dynamics of mutation and promotion of structural positions of civil servants in malacca regency terms of mutations were not effective because they were carried out as a form of sanction as a result of not supporting the elected regent and deputy regent to win the 2020 malacca regional election while promotions for pns positions were carried out because there was a mechanism remuneration. after all, the civil servants who will be promoted are the victorious team to win the elected regent in the 2020 malacca regional elections, while the inhibiting factors for the effectiveness of the transfer and promotion of structural positions of civil servants in malacca regency are due to the patron-client relationship and the promise of position compensation. keywords: mutation, promotion, civil servants. cite this as:, neolaka, m. n. b. c., djaha, a. s. a., mau, a. o. e., & rihi, d. w. (2023). “dynamics of mutations and promotion of structural positions of civil servants in malaka regency”. international journal of environmental, sustainability, and social sciences, 4 (1), 169 181. introduction the existence of the public bureaucracy is one of the essential drivers in government activities that play a role in carrying out state tasks through modern organizational patterns. bureaucracy is a government work system to achieve state goals effectively and efficiently, which is organized in government institutions and run by government apparatus. government apparatus is a tool to achieve organizational goals in the administration of government or the state (the existence of bureaucracy defines this organization). it is in line with the meaning of government officials as employees. the government pays to carry out technical government tasks to provide services to the community based on applicable regulations (setyawan, 2004). the success of achieving the objectives of each implementation of activities carried out by each government agency is very dependent on the capability of the apparatus resources it has as 170 executors of each activity carried out by the government. in the bureaucracy, human resources in the form of government officials are a critical factor in supporting the delivery of public services (an essential function of the bureaucracy) based on predetermined authority. the critical role of the government apparatus (as part of the state apparatus in general) will run well if the institutional system, management and staffing are well managed. one part of the state apparatus is the state civil apparatus (asn) which consists of civil servants (pns) and government employees with employment agreements (pppk) who work in government agencies. in law (uu) no. 5 of 2004 concerning the state civil apparatus, it is stated that asn has a position as an element of the state apparatus, which carries out policies set by the heads of government agencies that are free from the influence and intervention of all groups and political parties. asn's duties and functions are carried out through several roles, namely as a planner, executor, and supervisor of the implementation of general government and national development tasks. (articles 10 – 12 of law no. 5 of 2014 concerning state civil apparatus). it is emphasized in the rules regarding asn that civil servants as a profession are free from political intervention and will prioritize the principles of professionalism, have competence, qualifications, performance, transparency, and objectivity, and are free from political intervention and kkn based on human resource management and prioritizing merit system towards the realization of a professional government bureaucracy. supporting civil servant management, who can develop civil employees who are professional, impartial, and accountable, is required to achieve this. management of civil servants is the management of civil servants to produce professional servants who have fundamental values and professional ethics, are free from political intervention, and are free from corruption, collusion and nepotism (article 1 pp no. 11 of 2017 concerning management of civil servants ). pns management includes (a) preparation and determination of needs; (b) procurement; (c) rank and position; (d) career development; (e) career patterns; (f) promotions; (g) mutation; (h) performance appraisal; (i) payroll and benefits; (j) awards; (k) discipline; (l) dismissal; (m) pension and old age security; (n) and protection. according to law number 5 of 2014, pns management concerns state civil apparatus based on a merit system. the merit system in civil servant management is aimed at the procedures for recruitment, appointment, placement and promotion of positions using a comparison of qualifications and competence. situations that often cause polemics in the implementation of civil servant management are related to the development of civil servants through the placement, promotion and transfer of civil servants. the placement of pns (in structural positions) both leads to promotion (placement in a higher position) and the issue of pns transfer (movement between units or institutions at the government level). placement in this context relates to the appointment of civil servants in structural positions (administrative positions) to foster civil servant careers in structural positions and ranks under the requirements stipulated in the applicable laws and regulations. the appointment of civil servants in a position is based on the principle of professionalism under the competence, work performance, rank level determined for that position, as well as other objective requirements, without discriminating against gender, ethnicity, religion, race or class. the principle of appointment in structural positions and transfer of structural positions is to place the right person in the right place (the right man in the right place). thus it is clear that in carrying out promotions and transfers of structural positions carried out by the government (both central government, provincial/regency/city regional governments) it is not based on the interests of certain parties but rather based on the needs of employees who are competent in their fields to help achieve the vision and the government's mission in public service by taking into account the work performance and competence of the civil servants concerned under applicable regulations. 171 the placement of civil servants in structural positions as part of human resource development is often associated with mutation and promotion processes. promotion and transfer are part of the employee development function to increase work efficiency and effectiveness within the organization. the mutation is a process of transferring horizontal and vertical positions in the structure. the principle of mutation is to move employees to the proper position and the right job to increase their morale and work productivity. movements in some assessments can be considered as an effort to build better performance (if it is based on promotion), and also often seen as a punishment (if it is done based on certain tendencies, not based on professional judgment and even a demotion situation occurs). in some views, mutation means promotion and demotion. promotion is a form of appreciation from the organization to employees who have good performance and behavior, manifested in career advancement or positions to a higher position than before. meanwhile, demotion is an act of punishment in the form of demotion or with a permanent position, but there is a reduction in welfare. the growing reality is that implementing promotions and transfers of positions in both central government agencies and regional government agencies is often a matter of debate because, apart from the factor of bureaucratic procedures used, there are other considerations outside of the bureaucratic element. in administering the government, the fact is often seen that the placement of an employee in the bureaucracy, whether to get a promotion or demotion, depends on the will of the ppk, where the assessment tends to be based on family relationships, friendships, and political affiliation. moreover, placing employees in structural positions (promotions and mutations) is carried out after the general election for regional heads (pilkada). purnomo et al. (2020: p.163-164), in their study of the politics of structural transfers of pns structural positions in the rokan hilir district government, stated that the transfer of pns is a dynamic of staffing management in the government. this local government gives rise to professional and political phenomena. political elements and subjectivity often dominate in every filling of civil servant structural positions, so in their conclusion, the factors that influence the policy of transferring civil servant structural positions within the rokan hilir regency government are the professionalism of the apparatus related to their positions as civil servants and their relationships outside of professionalism as civil servants, such as political support for elections. it has further fueled the public's negative view that placing a civil servant in a structural position is more determined by the political official's likes or dislikes. the phenomenon of making political elements part of the civil servant development process was also stated by wahyudin (2014) in his study of the politicization of echelon ii structural officials in the regional secretariat of muna regency, southeast sulawesi, that the bureaucracy was used as a political tool to be able to influence society and maintain political parties as status quo. meanwhile, bureaucratic officials who are considered disloyal and disobedient to political officials (regents) and endanger the party's future will be transferred or transferred from regional apparatus organizations or even given non-jobs. the structural officials transferred because the officials occupying the structures were deemed not in line with the regent's interests. in addition, the excuse of refreshing positions is used to transfer officials from one regional apparatus organization to another. while still based on the objectives of transfers and promotions that lead to increased work effectiveness of local government organizations and post-election post-elections, try to bring it to the realm of local government that has just been led by a new leader (elected regent) in malacca district, where the regent was elected get more support from the incumbent regent. based on news from one of the media, in the framework of structuring the bureaucracy within the scope of the malacca regency government, the mutation of the positions of high pratama leaders and administrative officers within the scope of the malacca regional government began at the end of december 2021. 172 volume i was inaugurated by the regent of malacca, dr. simon nahak, s.h, mh, on december 29, 2021. there were 10 echelon ii and echelon iii officials. moreover, at the inauguration of volume ii on january 14, 2022, as many as 58 echelons ii and iii officials were transferred, of which 12 echelon ii officials, the rest were echelon iii (https://kupang.tribunnews.com/2022/01/21/dua-pejuangeselon -ii-in-malacca-inaugurated-simon-regent-emphasize-work-ethos). the good intentions of the regional leadership of malacca regency, in this case, the regent as ppk, to manage the performance of civil servants within the malacca regency government received criticism from several parties who stated that the mutations carried out violated procedures, were not under provisions and were full of kkn. it is based on several indicators: first, echelon iii a officials are demoted to serve as echelon iii b officials; second, there are vacant positions in regional apparatuses, which are vital. there are no definitive officials; third, the replacement of the malacca secretary was not under the provisions because they did not get the approval of the leadership of the council according to the regulations; fourth, the asn who was re-appointed by the regent even though previously it was recommended by apip to be severely punished and had been demobilized when reactivated the regent did not go through a selection process; fifth, for more than 8 months in the management of asn/bureaucracy in disarray because newly appointed officials were transferred and re-appointed for new positions even though the rules require a minimum of 2 years for mutations to take place (https://radarmalaka.com/mutasi-pejuang-eselon-di-malaka-nttdiduga-rugikan-asn/). this phenomenon that occurs in the placement of civil servants, especially when they are promoted and transferred, as happened in malacca regency, is an interesting issue to study scientifically to ensure the flow of the process of mutation and promotion in structural positions. the reason is that the transfer and promotion situation indicates different dynamics when it is carried out at the regional government level, especially after the implementation of regional head elections (pilkada). this process is not only based on standard staffing procedures but also allegations of conflicts of interest and political overtones (supporters or non-supporters) underlying the process of promotion and mutation in the structural positions of civil servants. apart from the various polemics that exist, in a scientific context, it is necessary to ensure the process flow of the transfer and promotion of civil servants as part of deepening knowledge of public sector human resource management. therefore, this study will analyze the "dynamic of mutations and promotion of structural positions of civil servants in malacca district". methods this research is a qualitative research conducted within the malacca district government, ntt province. location specifications for government agencies that play a role in implementing civil servant arrangements (mutations and promotions), as well as agencies with officials who were transferred in the last period. the types of data in this study are primary data and secondary data collected through interviews, documentation and observation and then the data that has been collected is analyzed using data analysis techniques from miles & huberman (1992:16) consisting of three streams of activities that co-occur, namely; data reduction, data presentation, conclusion/verification. result and discussion dynamics of transfer and promotion of structural positions of civil servants in malacca district. transfers or assignments of civil servants (pns) from one agency to another or transfers within agencies within the central government and regional governments are part of the personnel transfer process. the technical mechanism for submitting mutations, starting from planning, https://radarmalaka.com/mutasi-pejuang-eselon-di-malaka-ntt-diduga-rugikan-asn/ https://radarmalaka.com/mutasi-pejuang-eselon-di-malaka-ntt-diduga-rugikan-asn/ 173 requirements/conditions for submitting mutations, up to the limits of authority for approval of mutations, has been accommodated through bkn regulation number 5 of 2019 concerning procedures for implementing transfers. there are 6 (six) types of mutations: 1). movement of civil servants in one central or regional agency; 2). movement of civil servants between regencies/cities in one province; 3). transfer of civil servants between regencies/cities between provinces and between provinces; 4). transfer of provincial/district/city civil servants to central agencies or vice versa; 5). transfer of civil servants between central agencies; and 6). transfer civil servants to representatives of the unitary state of the republic of indonesia abroad. in addition to staffing mutations based on the types of mutations, mutations can also be carried out based on civil servants' submissions. "so in addition to transfers due to assignments and locations according to the 6 (six) types of mutations, civil servants can also submit assignment and location mutations at their request. the growing reality is that implementing promotions and transfers of positions in both central government agencies and regional government agencies is often a matter of debate because, apart from the factor of bureaucratic procedures used, there are other considerations outside of the bureaucratic element. in administering the government, the fact is often seen that the placement of an employee in the bureaucracy, whether to get a promotion or demotion, depends on the will of the ppk, where the assessment tends to be based on family relationships, friendships, and political affiliation. moreover, the process of placing employees in structural positions (promotions and mutations) is carried out after the general elections for regional heads (pilkada), and this is what further triggers the public's negative view that placing a civil servant in a structural position is more determined by the political official's likes or dislikes. while still based on the objectives of transfers and promotions that lead to increased work effectiveness of local government organizations and post-election post-elections, try to bring it to the realm of local government that has just been led by a new leader (elected regent) in malacca district, where the regent was elected get more support from the incumbent regent. based on news from one of the media, in the framework of structuring the bureaucracy within the scope of the malacca regency government, the mutation of the positions of high pratama leaders and administrative officers within the scope of the malacca regional government began at the end of december 2021. volume i was inaugurated by the regent of malacca, dr. simon nahak, s.h, mh, on december 29, 2021. there were 10 echelon ii and echelon iii officials. moreover, at the inauguration of volume ii on january 14, 2022, 58 echelons ii and iii officials were transferred, of which 12 were echelon ii officials and the rest were echelon iii. the good intentions of the regional leadership of malacca regency, in this case, the regent as ppk, to manage the performance of civil servants within the malacca regency government received criticism from several parties who stated that the mutations carried out violated procedures, were not under the provisions and were full of kkn so that based on the explanation above, the author feels it is necessary to know and analyze the dynamics of mutation and promotion of structural positions of civil servants in malacca regency with the results of the research and discussion as follows: mutation. the mutation is a change in position/position/place/work that is carried out horizontally and vertically (promotion/demotion) within an organization (hasibuan, 2013:102, simamora, 2012:640, sadili, 2013:254). at the same time, sastrohadiwiryo (2014: 247) states that mutation is related to transferring workers' functions, responsibilities, and employment status to certain situations. a mutation is a transfer of position to another position accompanied by a change in status, wages or responsibilities. from the description, the mutation or transfer of employees is significant 174 and needs to be done in terms of the interests of employees and the organization's interests. a good mutation is a mutation carried out according to the procedures that apply to an organization. there is no discrimination. every employee is equal in the eyes of the leader. in the context of malacca regency, to carry out the mutation of structural officials, some stages or mechanisms must be passed first by a civil servant before being officially transferred to a new position. the procedure for transferring structural officials must be under the capabilities of civil servants so that they are oriented toward placement in the proper position in the proper position. the decision to place in a structural position is based on rational and objective considerations. based on the results of interviews and observations, it is known that the mechanism for transferring positions for civil servants in malacca regency begins with an inventory of vacant positions through calculations of officials who will experience retirement so that a raw draft is prepared with input obtained from other skpd heads as well as from instructive leaders with collect materials and supporting data from the personnel data bank. after all the proposed candidates are ready, the bkd will schedule a meeting with members of baperjakat, who will then submit the meeting results to the regional head as the personnel development officer. if, in this case, the regional head wants a change, then the bkd and baperjakat will re-evaluate it. after the evaluation is carried out, it is submitted again to the regional head for approval, after which the bkd prepares the inauguration ceremony, taking the oath and handing over the position. transfers generally aim to place employees in the proper position rather than the previous position so that the employee concerned gets high job satisfaction and can provide achievements for the company. handoko (2008: p.174) states that mutations are needed in organizing work to realize opportunities for employees to get achievements in carrying out assigned tasks, so they deserve to be given mutations of achievement. transfers are also interpreted as maintaining the relationship between leaders and subordinates so that maintenance and transfers are given as work sanctions or work punishment for various violations or losses committed by employees. however, in the authors' findings, the transfer mechanism, as described by the former head of the bkd, did not work according to the applicable regulations because there was a specific interest in the mechanism for moving positions within the opd of malacca regency. in the 2020 pilkada, the results of the plenary vote acquisition from the 12 sub-districts stated that the sn kt package earned 50,890 votes (50.49%). meanwhile, sbs–wt collected 49,906 votes (49.51%). simon nahak and kim taolin won 5 dprd seats from 3 political parties, namely pkb 3 seats, psi 1 seat, and perindo 1 seat. meanwhile, the incumbents stef bria sera and wande taolin won 20 seats in the malacca dprd. the details are golkar 8 seats, pdip 3 seats, demokrat 2 seats, nasdem 3 seats, gerindra 3 seats, and hanura party 1. according to the plenary vote count results, the pair simon nahak and kim taolin won in 8 districts, and incumbents stef bria seran and wande taolin won in 4 districts. based on the author's findings, the victory in this election further strengthens the lobby/informal approach in shifting structural position mutations, especially for asn in the position of skpd head to the regent or baperjakat according to their interests. the impact is that the administration of regional government tends to lead to the development of a clientelistic bureaucratic system, namely a bureaucracy whose power posture is determined by the law of the exchange of political and economic services between political patrons and the bureaucracy as clients. this condition will negate the principle of human resource management (msdm), namely "the right man in the right place" in transferring civil servants to malacca regency. it can be understood that the urgency of applying the concept of the right man in the right place is one of the goals of creating a professional state civil apparatus (asn). appointment, dismissal and transfer and promotion, as well as promotion of the state civil apparatus (asn) in their position, of course, 175 obligatory based on the competence they have and with this philosophy, it is intended that the regional head can place a state civil apparatus (asn) in accordance between the position and the area of expertise in a professional manner. in contrast, the ideals weber's bureaucratic system ideals as a practical approach to controlling human work to its goals because the bureaucracy has a clear structure of influential power giving orders and assignments to others (denhardt & denhardt, 1998, p. 32). krieken (2000: 283) states that the bureaucracy is an institution with a salary hierarchy and permanent officials with a chain of command. from the side of the politics-bureaucracy dichotomy, it is clear that the bureaucracy can be involved in politics in policy-making but not become an extension of politics and benefit from the transfer of positions from politics. bureaucrats must play an active role in the political process (such as lobbying) to ensure that a body can approve their policy proposals of political institutions. however, the bureaucracy must be neutral from politics in the context of power struggles. the bureaucracy must be professional and nonpartisan (yuwono, 2017). thus, to create a professional bureaucracy, there must be clear boundaries between the bureaucracy and political power. however, this is, of course, very difficult because bureaucratic leaders come from politics and have all the authority and influence over policies for the bureaucracy (hamid, 2011), which ultimately has an impact on the dilemma for decision-making in bureaucracy regarding neutrality in political views and choices as happened in malacca district. this inefficient transfer process was further legitimized by the existence of the malacca regent regulation number 3 of 2013 concerning the formation of the organization and work procedure of the malacca regency regional offices in article 14 paragraph 2, which states that secretaries, heads of fields, heads of sub-sections, heads of sections, heads of uptd, heads of sub-sections at uptd and functional officials are appointed and dismissed by the regent. this regional regulation gives full power to the incumbent or elected regent to pressure asn to help him in the political arena of the malacca regency pilkada. if asn does not heed this, then the consequence is mutation. on the middle policy side, it was also found that there was government regulation number 9 of 2004 concerning the authority to appoint, transfer and dismiss civil servants (pns). this regulation states that regional heads (governors/regents/mayors) are the supervisors of civil servants in their regions, so regional heads have the authority to appoint and dismiss civil servants who are considered disloyal to themselves. consequently, if the candidate he supports wins, his career will rise, and if he loses, his career will end. in the context of transfers, the top authorities in the regions feel that they have full authority to choose, assign and replace structural officials who will assist them in government (edison, 2011) because this is stated in article 53 of the asn law which explains the authority to foster asn management by regional heads. massive mutations in structural positions when a new regional head is elected are typical in regions such as the malacca district. this problem becomes even more complicated when the reshuffling is not based on competence/performance but instead places more emphasis on political closeness. even if the leader succeeds in creating an ethical climate in the civil service, it positively influences an organization's performance (sabrina, 2012). finally, asn is more oriented towards building political closeness with the authorities rather than building competence and performance to guarantee their career (prasodjo & rudita, 2014). promotion. promotion is planning one's career at a better job in the form of greater responsibility, more prestige or status, more excellent skill, and significantly an increase in wages or salary. in modern management, promotion has been considered a reward effective enough to increase employee morale and loyalty to the organization. in addition, promotion serves as a stimulus for those with ambition and high work performance. thus, efforts to create satisfaction 176 with the promotion component can encourage them to perform better in the future (cantika, 2005, p. 199). law number 5 of 2014 concerning state civil apparatus article 72 number 1 states that the promotion of pns is carried out based on objective comparisons between competencies, qualifications and requirements required by positions, assessment of work performance, leadership, cooperation, creativity and consideration from the team assessing the performance of civil servants in government agencies, without distinguishing gender, ethnicity, religion, race and class. based on the research results, it is known that the mechanism for promotion carried out within the malacca regency government's scope has yet to use the system regulated in the law entirely. it happened because there is a remuneration mechanism. after all, the civil servants who will be promoted are the victorious team to win the elected regent in the 2020 malacca regional elections. ideally, in the organizational structure of the regional work unit (skpd), the selection of officials from echelon iv to echelon ii must go through objective assessment stages. thus a civil servant will take part in a competency assessment to find his competence, educational background and so on to suit his placement in a position. however, in practice, promotion often escapes this norm and is fraught with conflict of interest pressures. a civil servant must contend with possibilities challenged less professionally to obtain a post and create opportunities. interrupting the process by illegal means so that someone can get ahead of the shot is now commonplace in the bureaucracy. however, problems were found related to planning and job analysis. with these conditions, speculation arose that promotions for civil servant positions within the local government tended to have the impression of political factors. some officials were still appointed from groups ii, iii and iv, which needed to be under better education. formal or informal education, so that the civil servants concerned are not committed to carrying out their primary duties and functions correctly. some civil servants who are not under education, competition and ability often leave their place of duty without any notification, thus disrupting services to the community. experience in senior positions and new positions still needs to be improved. as a result, the placement and utilization of a civil servant become less than optimal because some employees can develop a career. on the other hand, some employees need to be put in place. in the 2020 malacca district pilkada regime, the malacca district bureaucracy, which consists of 3,891 civil servants, is primarily the incumbent's political machine and its opponents, although not as many as the incumbent. together they consciously control political power both internally and externally. even though they feel in a dilemma with the various consequences that will be given if they enter into practical politics, the bureaucracy, with an extension through asn, continues to approach the community, provide assistance (goods/money) and mobilize on campaigns and election day. the political power of the incumbent is primarily determined by the mobility and winning strategy of the bureaucratic team. with the regional head and asn coach power, the incumbent can intervene in the bureaucracy by reshuffling the cabinet, transferring and intimidating civil servants. in addition, regional heads take advantage of skpd programs, activities and projects to support political activities during the election stages by taking advantage of the closeness to patron clients and promises of compensation for positions. it is what is known as the practice of bureaucratic politicization that occurred during the 2020 malacca district elections, and this study shows that after 75 years of independence, indonesia still has to continue to struggle to build a professional (effective and efficient) and politically neutral bureaucracy (zuhro, 2021). in the author's research, with the defeat of the incumbent in the 2020 malacca regional election and the election of the new malacca regent, namely sn kt, one of the civil servants within the 177 malacca regency government has been given compensation for promotion to the position as acting secretary of the malacca regency youth and sports service through the task executor's order number: bpksdm. 824/289/v/2021. the research findings regarding cooperation for self-interest (patron-client and job compensation) are reinforced by the hypothesis used by adam smith in his famous book, the wealth of nations (1776:2), which states that "it is not from the benevolence of the butcher, the brewer, or the baker, that we expect our dinner, but from their regard to their interest." that means, "not out of the kindness of the butcher, brewer, or baker, who prepared our dinner, but out of their concern for their interests." so logically, if the basic assumption or significant premise is that every actor is selfish, then the asn neutrality dilemma is assumed to be a symbiosis of mutualism. its behavior can be explained using fuquyama's reciprocal altruism, namely, the asn neutrality dilemma, which negates the rules between asn and the candidate for regent in the malacca district election. in 2020, it happened in order to facilitate the realization of their interests, namely due to the closeness of the patron-client and positional compensation for asn and great position and power for candidates for regents. in terms of policy, law number 5 of 2014 concerning the state civil apparatus has revoked law number 8 of 1974 concerning principles of civil service as amended by law number 43 of 1999 concerning amendments to law number 8 of 1974 concerning personnel principles. even though law number 8 of 1974, in conjunction with law number 43 of 1999, has been repealed, government regulation number 53 of 2010 concerning civil servant discipline is still valid today. article 4 number 15 government regulation number 53 of 2010 concerning discipline for civil servants regulates the prohibition for every civil servant to provide support to candidates for regional head/deputy regional head by engaging in campaign activities to support candidates for regional head/deputy regional head, using office-related facilities in campaign activities, making decisions and actions that are beneficial or detrimental to one pair of candidates during the campaign period, and holding activities that lead to partiality towards pairs of candidates participating in elections before, during and after the campaign period includes meetings, solicitations, appeals, appeals, or giving goods to civil servants within their work units, family members, and the community. normatively, the law has provided a prohibition for all state civil apparatuses in any regional head election activities. one of the objectives of the formation of law number 5 of 2014 concerning the state civil apparatus is to provide efforts to maintain the neutrality of the state civil apparatus from the influence of political parties and to guarantee the integrity, cohesiveness and unity of the state civil apparatus, and to be able to focus all attention, thoughts and personnel on assigned tasks, state civil apparatuses are prohibited from becoming members and administrators of political parties. even though there is a ban on the state civil apparatus to maintain neutrality in its position as a state apparatus so that it does not sink into the vortex of political parties as happened during the new order era. however, in practice, before regional elections, there are still state civil servants who do not heed the prohibition and instead get involved in it so that sometimes they openly support one of the candidates for the regional head. usually, the incumbent candidate is supported. factors inhibiting the effectiveness of transfer and promotion of structural positions of civil servants in malacca district. based on the results of the research that has been conducted, it was found that there are factors inhibiting the effectiveness of the transfer and promotion of structural positions of civil servants in malacca regency, namely as follows: patron client relationship. patron-client relationships are unique, namely family and kinship, ethnicity and ethnicity, religion, and reciprocity, so they affect the process of mutation and promotion for positions because they support one pair of candidates in the 2020 regional head 178 elections (pilkada) in malacca district. this political patronage will hinder the application of the principle of neutrality for asn. political officials, primarily regional heads elected in malacca regency, have the authority and power to manage asn resources, such as promotions and employee transfers, according to their wishes. it makes it possible for them to use this power by mobilizing the support of asn employees who have authority over a state/regional budgets and assets. it should be noted that simon nahak and kim taolin (sn–kt package) managed to overthrow the incumbent and are also the fathers paired with stef bria seran and wande taolin (sbs–wt). kim taolin, candidate for deputy regent (cawabub) of malacca, overthrew his father, wande taolin, who is also a candidate for cawabub for this regency in the 2020 pilkada. kim overthrew his father for the full results of the vote acquisition from 12 sub-districts. based on the results of the plenary vote acquisition from the 12 districts, the sn kt package earned 50,890 votes (50.49%). meanwhile, sbs–wt collected 49,906 votes (49.51%). simon nahak and kim taolin won 5 dprd seats from 3 political parties, namely pkb 3 seats, psi 1 seat, and perindo 1 seat. meanwhile, the incumbents stef bria sera and wande taolin won 20 seats in the malacca dprd. the details are golkar 8 seats, pdip 3 seats, democrat 2 seats, nasdem 3 seats, gerindra 3 seats, and hanura party 1. according to the plenary vote count results, the pair simon nahak and kim taolin won in 8 districts, and incumbents stef bria seran and wande taolin won in 4 districts. in the author's findings, it is known that there is pressure and intervention from the incumbent against the asn he leads. apart from that, there is a blood relationship between the incumbent pair and their opponent as father and son. it is even more interesting to look at this relationship further to political and bureaucratic relations in the local democratic regime. malacca district, where regional heads as ruling elites and regional head candidates with their respective kinship relationships, use power and connections to make the bureaucracy an effective political tool to form patron clients. these relationships are unique: family and kinship, ethnicity and ethnicity, religion and reciprocity. the mind affects the process of mutation and promotion of asn positions. the asns honestly stated that they felt a double dilemma because, on the one hand, the asns had a close family relationship with the representatives of the incumbent candidates. as asns, they had to follow the leadership's directions, namely the incumbent regent candidate. on the other hand, the asns also had a family relationship with the deputy regent, who is the opponent of the incumbent candidate so by having a relationship of emotional closeness and reciprocity and they honestly admit that because of this closeness to the patron-client, in the end, asn will not be neutral in the 2020 malacca district election in order to get a promotion and avoid position transfers. there is a promise of position compensation. the promise of job compensation also means compensation received by asn for services or results from their work in election contests to win a candidate for regent, which they support by being given a promotion to a position that is higher than their current position or their position is retained. based on the author's findings, asn attitudes are vulnerable and easily carried away by political currents and need to lobby to get promotions or to avoid job transfers. the actions of unscrupulous asns in supporting the pair of candidates for regional head and deputy regional head also have become a persistent case. related to the finding of patron-client factors and position compensation to get promotions and avoid position transfers, according to karl d jackson (jackson et al., 1978, p. 4), this is because the government system in indonesia adheres to the concept of bureaucratic politics, namely: 179 bureaucratic polity is distinguishable from other forms of government by the degree to which national decision-making is insulated from social and political forces outside the highest elite echelons of the capital city. this system model is very far from participation in decision-making. power is also not the result of articulating broader community and environmental interests. the party does not function as a means of controlling the bureaucracy and is not at all an organization that represents the masses at the local level. the characteristics of the bureaucratic polity model that occurs in indonesia, especially in the district of malacca, reinforce the deviation of bureaucratic and democratic propositions as happened in modern countries. the findings related to patron-client factors and position compensation in order to get promotions and avoid position transfers are also in line with prasetyowati's findings (2018: 13-16) in his research article, which revealed that asn's non-neutrality is caused by various factors, such as the need to move up the career ladder quickly, or the strength of patronage relationships. in many areas, many civil servants are used as instruments to win elections with promises. they hope that victory or election will be given something attractive to the apparatus, including their position (gunarto et al., 2018). this problem in malacca regency impacts the state, such as using state facilities and harms the community by ignoring their responsibilities in providing services (menpan.go.id, 2020). this pathological view of the bureaucracy in malacca district is concerned with civil servants' loss of professionalism and ethics in carrying out their duties (daniarsyah, 2005; tahmasebi & musavi, 2011; santhitiwanich & bowornwathana, 2014). bureaucracy is a character and behavior with a desire or is rational and irrational to hold power in carrying out official duties. this situation creates a gap in negotiation between bureaucrat leaders and executive politicians (daniarsyah, 2005: santhitiwanich & bowornwathana, 2014; ongolo, 2015). based on the results of the researchers' findings, in malacca district, it can be seen that the current condition of bureaucratic-political relations is a prominent political domination of the bureaucracy, giving rise to various pathologies (daniarsyah, 2005; afegbua, 2016). it also affects the public services provided to the community and the performance of the bureaucracy (daniarsyah, 2005: martini, 2010; tahmasebi & musavi, 2011). conclusion based on the results of the research and discussion in the previous chapter, it can be concluded that the dynamics of mutation and promotion of structural positions of civil servants in malacca regency from a mutation standpoint has not been effective because it was carried out as a form of sanction as a result of not supporting the elected regent and deputy regent to win the 2020 malacca regional election. while for the promotion of civil servant positions it is carried out because there is a remuneration mechanism because the civil servants who will be promoted are the successful team for winning the elected regent in the 2020 malacca regional elections, while the inhibiting factor for the effectiveness of mutation and promotion of structural positions of civil servants in malacca regency is due to 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(2021). the bureaucracy neutrality in indonesian politics. baskara: journal of business and entrepreneurship, 3(2), 63–75. https://doi.org/10.24853/baskara.3.2.55-67 https://doi.org/10.21776/ub.jam.2018.016.01.13 https://doi.org/10.2991/iconeg-16.2017.75 https://doi.org/10.24853/baskara.3.2.55-67 404 not found social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 15 special investigative techniques for human trafficking investigation in ethiopia volume 1 nomor 1 march 2020 page 15-24 negesse asnake ayalew ethiopian police university college sendafa, ethiopia corresponding author: negesse asnake ayalew, ethiopian police university college sendafa, ethiopia e-mail: policecollege@telecom.net.et article history: received: 2020-02-28 revised: 2020-03-09 accepted: 2020-03-28 abstract: the police have the responsibility to balance public protection from harm by respecting the human rights of suspects during prevention and investigation. however, it is difficult to achieve absolute balance because it is determined based on the police because the process or model of crime control, especially in the case of special investigative techniques, is a confidential investigation of serious crimes based on the principles of legality, necessity, proportionality, and adequate protection. the purpose of the doctrinal article evaluates the role of special crime investigation techniques for human trafficking in ethiopia. data is collected through document review and interviews with crime investigators, intentionally and in direct contact. qualitative research and descriptive design. the collected data is analyzed thematically. research findings that there are some special investigative technical provisions in fdre criminal justice policies, human trafficking and smuggling of migrant proclamations. however, this legal basis is not as comprehensive as specific types of investigation techniques, who did it and for how long, the requirements for doing this were not answered. therefore, the house of representatives must make a law covering all specific investigative techniques for human trafficking in ethiopia. the attorney general must also create public awareness about it. keyword: human trafficking intelligences, surveillances, undercover investigation cite this as: ayalew, n.a, (2020). special investigate techniques for human trafficking investigation in ethiopia. international journal of environmental, sustainability, and social science, 1(1), 15-24. https://doi.org/ 10.38142/ijesss.v1i1.38. introduction the police shall have the objective to maintain and ensure peace and security of the public and the state by respecting and ensuring the observance of the constitution, the constitutional order and other laws of the country and by preventing and investigating crime through the participation of the public (aderajew & mohamme,2009). criminal justice system is expected to strike a balance between protections of the public against criminal harm with suspects or accused against unfair treatment along the process. however; it is unthinkable to achieve absolute balance, which is depending upon the approach of the state towards the due process model or crime control model or mixed model. the due process model is emphasis on the avoidance of convicting innocent and tolerates the escape of criminals for the sake of not harming innocents. it is the means justified the end and the fruit of poisons tree is poisoned so exclude it. on the contrary, the policy of the crime control model is the ends justified the end or at any cost of human right protect e the public. it gives lesser emphasis to the protection of the rights of a suspect or accused and there is a possibility to convict innocent persons since the major target is repressing crime. that is way most states adopted the mixed approach based on the nature of the crime and criminal (aderajew & mohamme, 2009). normally if the police acquired information through accusation, compliant and personal perception about the commission of crime, it shall start investigations to identify the truth includes summon and interview witness, summon or arrest suspect for interrogation, search of person and premises and also conduct crime scene investigation send it to forensic science. criminal investigation is the process of litigation between unequal parties, which is poor and layman suspect with reach and professional law enforcers. that is why the federal democratic republic of ethiopia (fdre) constitution and criminal procedure laws are imposed duty on the investigator and right for the suspect for fairness, which is an effort to reduce this unbridgeable gap of power and resources between the two parties and in some way leveling the ground. for instances; it set standard for summon, arrest of suspect, duty to inform the right to remain silent, brought before court within 48 hours, due process of law the right to pre-trial access to evidence, open court trial and presumption of innocence and by imposing certain burdens and obligations on the public prosecutor, such as, the constitutional obligation to respect and have respected the rights and privileges of social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 16 the accused, the obligation to prove the charge and to prove it beyond reasonable doubt degree, using third degree methods are prohibited (simeneh kiros,2010). however; for organized crime, unlike ordinary criminal, have more complex organization structure, transnational, modes operandi, committed by rich and professional persons and their impact is also more destructive. no universal definition of the phrase “organized crime” due to disagreement on the word “organized” indicates the offenders or the crime. organized criminal group refers to a structured group of three or more persons, existing for a period of time and acting in concert with the aim of committing one or more serious crimes or offences in order to obtain, directly or indirectly, a financial or other material benefits such as italian mafia, the chinese triads, the colombian drug cartels, the japan yakuza and the nigerian criminal groups (selam, 2019). most countries laws allow the use of special investigation and prosecution techniques, which may violate the right to privacy, the rights of suspects will be violated not as exception rather in most occasions (selam, 2019). therefore; organized criminals may have equal barging power with law enforcement, which is the reason for the police are authorized to use special investigation techniques. ethiopia also has not a compressive law of organized criminal, but different proclamations defined it as a structured group of two or more persons, existing for a period of time and acting in a concert with the aim of committing one or more serious offenses, in order to obtain directly or indirectly a financial or other material benefit pursuant to the prevention and suppression of money laundering and financing of terrorism proclamation no. 780/2013 art 2(17)and also prevention and suppression of trafficking in persons and smuggling of migrants proclamation no. 909/2015 article 2. it is ground of penalty aggravation and the fdre criminal code articles 32-40, which deals degree of participation in the commission of crime as principal and secondary. the police may use ordinary and special investigations techniques based on the nature of the crime and criminal. there is no single universal definition and types of special investigation. the council of europe recommendation (2005) 10 chapter i states that special investigative techniques applied in the investigation of serious crimes including finical and cybercrime and suspects designed to collect intelligence so as not to alarm the persons concerned(council of europe,2005). it means that it apply only for serious crimes and suspect. what is serious crime? who is a serious suspect? it is organized into three parts. the first part deals with human trafficking investigation. the second part deals with the types of special investigation techniques. the third part deals with principles of special investigation techniques’ in ethiopia. finally, conclusion and suggestions for concerned body to fill the gaps. method this study is employed a desktop research approach and descriptive research design. in exploring and describing laws, institutional frameworks and practices in ethiopia, this study follows qualitative phenomenological approach. this research approach helps to discover and define the lived experiences of human beings within a particular context and at particular time (creswell, 2007). as far as the writes knowledge nobody conducted study regarding in special investigation techniques for human trafficking investigation ethiopia. the target populations are police, victim, and human trafficker in ethiopia. tools of data collection were document review and key informants’ interview. sources of data are primary & secondary sources. the scope of this study is the practice of human trafficking investigation in ethiopian. the collected data’s were analyzed thematically. there is proper citation, respect consent and identity of informants’ for ethical consideration. human trafficking investigation is challenging in ethiopia and no body studied it. therefore; this study may use as reference material for students’; government may use it as input for policy and law makers. based on the author observation some elements of special investigation techniques are found in fdre criminal justice system and anti-human trafficking proclamations, but there is no certainty on what are the types of special investigative techniques? what are its limitations? what are the principles and procedures to conduct it? the issues of admissibility of intelligence report? therefore; this uncertainty are motivated the writer. result and discussion 1. the concept of human trafficking irregular migration is a movement of people from one country to the other place within the country or from country to country for variety reason might be or not following or respecting the immigration laws and fulfilling the requirements of the transit and destination countries (alvrezmarja and edward, 2012). therefore, it is a crime committed by the migrant against the law of the transit and destination countries. human trafficking is defined in international law in the united nations protocol to prevent, suppress and punish trafficking in persons, especially women and children (the trafficking protocol). ethiopia has acceded to the protocol in 2012. this protocol supplements the united nations convention against transnational organized crime (toc) 2000. article 3 of the protocol defines trafficking as: social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 17 trafficking in persons shall mean recruitment, transportation, transfer, harboring or receipt of persons, by means of threat or use of force or other forms of coercion, of abduction, of fraud, of deception, of abuse of power or of a position of vulnerability or of the giving or receiving of payments or benefits to achieve the consent of a person having control over another person, for the purpose of exploitation. exploitation shall include, at a minimum, the exploitation of the prostitution of others or other forms of sexual exploitation, forced labor or services, slavery or practices similar to slavery, servitude or the removal of organs. however; trafficking in persons is an organized action of recruiting, harboring and transporting trafficking persons for exploitative purposes. here there are persons or groups involved in organizing and facilitating the process; called as brokers or traffickers, that forced, abused or deceived the trafficking persons to join the process. here; the migrants themselves are criminals, and they are not treated as victims, but the trafficking persons are not criminals, rather victims of the brokers’ tricks. smuggling the procurement, in order to obtain, directly or indirectly a financial or other material benefit, of the illegal entry of a person into a state party of which the person is not a national or a permanent resident (alvrezmarja and edward, 2012). human trafficking has three stages (elements) (unodc, 2009). the first element is the act of trafficking a person refers to the measures employed by traffickers to introduce a victim in the trafficking scenario. these acts become illegal when coupled with indication that the act was committed without the consent or through the vitiated consent of the victim and indication that the intent of the conduct was exploitation. the second element is the means (i.e. how) used to traffic a person refers to the manner in which a trafficker introduces or maintains an individual in the trafficking scenario. means employed by traffickers can include fraud, deception and the abuse of power or of a position of vulnerability and can occur with or without the use of any overt (physical) force. the “use of power or of a position of vulnerability” contained in article 3 of the protocol “is understood to refer to any situation in which the person involved has no real and acceptable alternative but to submit to the exploitation involved.” this is to acknowledge that many trafficked persons are under the influence of someone to whom they are vulnerable, for example, a person holding a position of official authority or a parent or spouse. the lase element is exploitation of victim. the common forms of exploitation are prostitution of others, sexual exploitation, forced labor, slavery or similar practices, servitude and removal of organs. moreover, the presence of consent of the victim at one stage of the process cannot be taken as consent at all stages of the process. if there has not been consent at every stage of the process it means that the case is one of trafficking. this means that if a person consented to work abroad or to enter a country illegally, but did not consent to exploitation, an offence has been committed. in the case of children, consent is irrelevant because a child cannot voluntarily or willingly enter into an arrangement that resulted in trafficking, even if the child’s parents were to give their consent (unodc, 2009). ethiopia is a source, transit and to a lesser extent, destination country for irregular migration and migrant smuggling within africa, as well as to the middle east and europe(regional mixed migration secretariat,2017). in transit, migrants find themselves vulnerable to being kidnapped for ransom, extortion, debt bondage, sex trafficking and forced labour. ethiopian girls are exploited in domestic servitude and to some extent commercial sex in neighboring african countries, particularly djibouti and sudan. ethiopian boys are subjected to forced labour in djibouti as shop assistants, domestic workers, and street beggars, in addition to forced criminality. further, ethiopian migrants, who have sought the services of recruitment agencies for labour migration to the middle east, have also become victims of human trafficking at their destination. ethiopian men and boys also migrate to other african nations, where some are subjected to forced labor regional (mixed migration secretariat,2017). the international community has been working on human trafficking control dates back since the parties’ conference of 1895 and the adoption of international agreement for suppression of the white slave trade in 1904. the united nations also adoption a convention in 1949 for the suppression of the traffic in persons and the exploitation of the prostitution of others, the un protocol to prevent, suppress and punish trafficking in persons, especially of women and children, which is otherwise known as the palermo protocol in 2000, the convention against transnational organized crime. ethiopia has ratified most of the general un conventions as well as several ilo conventions dealing with employment and labour issues such as ilo, the private employment agencies convention (no. 181, 1997); ilo, the discrimination (employment and occupation )convention (no.111,1958); ilo convention no. 182 on the worst forms of child labor(mebratu and kassahun,2015) the federal democratic republic of ethiopia constitution articles 18, (235 and 36, which is the fundamental law of the country, has incorporated pertinent provisions on trafficking. moreover, proclamation number 104/1989 dealing with the establishment and operation of private employment agencies also contains provisions of a criminal nature reverent to the issue of trafficking in moment children. the anti human trafficking proclamation also stated that trafficking in persons refers to any person for the purpose of exploitation, at the pretext of domestic or oversees employment or sending to abroad for work or apprenticeship, by concluding adoption agreement or at the pretext of adoption or for any other purpose; using threat or force or other means of coercion, abduction, fraud, deception, promise, abuse of power or by social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 18 using the vulnerability of a person or recruits, transports, transfers, harbours or receives any person by giving or receiving of payments or benefits to achieve the consent of a person having control over another person is punishable with imprisonment 15-25 years and 150000-300000 birr fine. moreover; accomplice, failure to report it and accessory after the fact are punishable. in august 2015, ethiopia promulgated proclamation no. 909/2015 to “provide for the prevention and suppression of trafficking in persons and smuggling of migrants”, which grants victims of trafficking and returnees protection schemes and special rights a rights-based response means victims and others are much more likely to come forward to report traffickers, provide valuable information on the traffickers and act as effective witnesses. trafficking victims are often forced to commit crimes, such as being forced into prostitution or petty theft. the non-punishment principles stated that trafficked persons shall not be detained charged or prosecuted for the illegality of their entry into or residence in countries of transit and destination, or for their involvement in unlawful activities to the extent that such involvement is a direct consequence of their situation as trafficked persons. such unlawful activities may include petty theft or drug dealing, as well as, in jurisdictions where these are criminalized, prostitution or begging. it grants victims of trafficking immunity from prosecution in relation to illegal acts committed as a consequence of being a victim of human trafficking. ethiopia has established a specialized investigations and prosecution unit for trafficking in persons and human smuggling at the federal police commission and general attorney. 2. the concept of special investigative techniques every natural person has human right by its nature. so the government has the duty protect, respect and fulfill human rights such as the right to privacy. one feature of human right is not absolute, which means due to the right of others it may be limited by specific laws and derogated in case of state of emergency (ilias & lutz 2013). international covenant on civil and political rights (hereinafter refers to iccpr) article 17 and federal democratic republic of ethiopia constitution (herein after refers to fdre) article 26 entitled “right to privacy” also stats as: everyone has the right to privacy include the right not to be subjected to searches of his home, person or property, or the seizure of any property under his personal possession, the inviolability of his notes and correspondence including postal letters, and communications made by means of telephone, telecommunications and electronic devices and also government shall respect and protect these rights. no restrictions may be placed on the enjoyment of such rights except in compelling circumstances and in accordance with specific laws whose purposes shall be the safeguarding of national security or public peace, the prevention of crimes or the protection of health, public morality or the rights and freedoms of others.( emphases added) this provision states that the right to privacy can be limited if the cumulative requirements of legality, necessity and proportionality are met. therefore; special investigation techniques must balance the competing interest of ensuring public safety with the right to privacy, which is the base of the right to freedom of expression and association. 2.1. principles of special investigation techniques everything has principles. the principles special investigation techniques are discussed as follows: principle of legality for effective implementation of these investigation states have to comprehensive legal framework and institutional structures with effective control mechanisms such as circumstances and the time in which they can be used, their action limits and authorization (digital age, u.n.,2014). iccpr article 17 states that a persons is protected from unlawful interference into his/her privacy, which means that there is a possibility that one‘s privacy can be limited when the parliament enacted specific laws to enforce the convent. therefore; special investigation must be consistent with international human rights obligations and must be conducted on the basis of a legal framework, which must be publicly accessible, clear, precise, comprehensive and non-discriminatory and that any interference with the right to privacy must not be arbitrary or unlawful, bearing in mind what is reasonable to the pursuance of legitimate aims. this law must be enacted by parliament and published to be accessible to everyone, which implies a piece of legislation that is published and written in precise manner detail the precise circumstances in which any such interference may be permitted, the procedures for authorizing, the categories of persons who may be placed under surveillance, the limits on the duration of surveillance, and procedures for the use, storage of the data collected and procedural safeguards against undue interference into one‘s privacy(human rights committee,2015). social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 19 the principles’ of necessity state must demonstrate in specific and individualized fashion the precise nature of the threat that it seeks to address and a direct and immediate connection between the expression and the threat and proportionate to the interest to be protected(john,2016). if there is an immediate and serious threat to national security like terrorist act, the law enforcement organ may conduct surveillances’. however; in any case, the continuous, real-time interception a n d collection of suspects’ communications and activities for almost five months by p o l i c e is neither necessary nor proportionate. the principles of proportionality surveillance for national security is often viewed as legitimate reason but also should be proportional. proportionality of limitation means there must be a legitimate aim to be pursued by limiting the right, a rational connection between the measure limiting the right and the aim, there must be minimal impairment of the right to privacy, and that a fair balance must be struck between the aim and the right and states are required under international law to provide evidence to justify the interference to the right to privacy (special rapporteur, 2014). therefore; there must be a rational connection between the means employed and the aim sought to be achieved and should be the last resort and also should therefore be judged on the particular circumstances of the individual case. the principle of adequate safeguards limitation of the right to privacy is conducted based on a specific law, for legitimate purpose and it is proportionate requires some kind of procedural safeguard such as the need of court authorization in order avoid arbitrariness, executive and government oversight. effective measures have to be taken by states to ensure that information concerning a person’s private life does not reach the hands of persons who are not authorized by law to receive process and use it, and is never used for purposes incompatible with the right to privacy (u.n. human rights,1988). the principle of access to remedy if there is violation of the right to privacy of a person by law enforcement, there must be remedy for it and also these remedies must be known and accessible to anyone with an arguable claim that their rights have been violated. moreover, it will involve prompt, thorough and impartial investigation of alleged violations by those who have authority to end ongoing violations. finally, where the target human rights violations rise to the level of gross violations by law enforcer, there are civil, criminal and administrative liability of the right violator and also exclusion of illegally acquired evidences (digital age, un,2014). 2.2 forms of special investigation techniques’ special investigation techniques are numerous, varied and constantly evolving and that their common characteristics are their covert nature such as delivery control, surveillances, undercover investigations and intelligence, witness protection and the fact that their application could interfere with fundamental rights and freedoms except peremptory norms of international law and international humanitarian law(hilip and others,2010). these are the means of information collection, which is yesterday’s information becomes today’s intelligence which becomes tomorrow’s evidence in order to prove the fact in issue. control delivery it is the technique of allowing illicit or suspect consignments of narcotic drugs, psychotropic substances, or substances substituted for them, to pass out of, through or into the territory of one or more countries, with the knowledge and under the supervision of their competent authorities to uncover drug trafficking across the network, from grower, manufacturer and distributor to buyers and consumers pursuant to convention on illicit traffic in narcotic drugs and psychotropic substances, signed at vienna on 20 december 1988 article 1. this technique are used to trace the flow of illicit goods such as drugs, wildlife specimen, counterfeit products or falsified medical products in order to determine their true sources, transit routes and destination and also it enable the mapping of complete criminal schemes and structures of organized criminal groups for the purpose of investigation and prosecution. therefore; for illicit products trafficking is identified or intercepted in source or transit then delivered under surveillance in order to identify the intended recipients and subsequent distribution within an organized criminal group or in the illegal supply chain. however, these aren’t advisable for trafficking in person because the police give priority for protection of the victim than surveillances of suspect (guirea, 2013). surveillances the word surveillance is derived from the french word “surveiller”, which means to systematic, discreet watch over to develop information regarding a suspect person’s activities. surveillances or spy is a social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 20 criminal act for private person but for government it is lawful act in order to obtain information for a search warrant, locate a subject, contraband, or the site of illegal activities, to obtain intelligence about a subject, criminal group or location, prevent a crime from occurring through covert or overt surveillance, to gather intelligence for a raid, provide protection for informants, undercover individuals or others (brian and whitney, 2005). for instances; in ethiopia the national security and intelligences services, the federal police, the nine regional police and two city administration commissions, custom and revenue authority, minister of defenses etc have their own intelligence and surveillance department. there are two forms of surveillances such as physical or electronic surveillances based on tools of surveillance(andre,2015). physical surveillance refers to the human act of secretly and continuously or periodically watching and recording (photo, video, sketch and note taking) of suspected persons, vehicles, places, and objects to obtain information concerning the identities and activities of individuals, which must go undetected by the target, usually abandoned or change another surveillance if the target detects it and it must blend in with the environment. if the target use foot, the surveillance also conduct on foot, if the target use any means of transport (vehicle, airplane, helicopter, etc) the surveillance person also use the same means of transport. moreover, if the target has fixed work place like office or shop, the surveillance person also should have similar work place. electronic surveillances, which refer to real-time surveillance, recording, listening, and acquisition, viewing, controlling or any other similar act of data processing service or computer data by using computer (andre,2015). all phone calls and broadband internet traffic such as emails, web traffic, instant messaging, social network site such as facebook, telegram, twitter are under the support and control of law enforcement. they runs a pinwale database to stores and indexes large numbers of emails of every body and also possess stingrays tracker technology to activate the microphones in cell phones remotely, by accessing phones diagnostic or maintenance features in order to listen to conversations that take place near the person who holds the phone. all countries did not allow electronic surveillance due to disagreement on where it is permitted, for which crime and its requirements and the intrusive nature of electronic spying. it need strict judicial control, legal safeguards and for only serious crime. it performs a similar function to undercover operations but allows for the collection of a broader range of evidence and physical infiltration or surveillance would represent an unacceptable risk to the investigation. it includes interception of phone communication, recovery of incoming and outgoing calls and position location. it has the following four forms surveillance based on their technology. firstly audio surveillance used to gather intercepted and recorded video using phone tapping, voice over internet protocol, listing devices and listen devices. secondly visual surveillances are hidden video devices, in car video system, body warm video devices, thermal image and cctv. thirdly tracking surveillances use to identify the location of the target through global positing system transponders, mobile phone, radio identification devices and biometrics info technology. data surveillances are the gathering of data’s from computer through computer, mobile phone and keystrokes monitoring (unodc, 2009). in order to use both physical and electronic surveillance form, the state shall have a law, which gives answer for the questions (bronitte, 1997); who authorized for surveillance operations? what are the preconditions for conducting surveillance operations? is authorization from a judicial or other independent source required? what are the limits and conditions for surveillance orders and standard operating procedures? however; the broad surveillance powers of law enforcement articulated in different country laws are lack of legal safeguards that limit the nature, scope, and duration of surveillance measures, and grounds for judicial approval, raises concerns that these powers are not adequately regulated to prevent arbitrary, unlawful or disproportionate interference with the right to privacy. for instance; court warrant is required to conduct surveillance on targets, but there is no opportunity to challenge the admissible of surveillance since disclosing the means and source of it is not disclose. undercover investigation it is the third means of special investigation technique in which the agent is acting under a different identity than the real one, who constructs a scenario in order to gain the trust of a person in order to establish an offense or gathering information related to a crime and interaction to discover evidence leading to involvement in establishing the facts investigated. it is three forms are; first infiltration of specially authorized law enforcement office under cover identity such as he/she may be appointed as secretariat or driver or record officer within an organization then record each activity of the target and report to authorized person. secondly, pseudo or test purchase or services of illegal good like the police may act as drug and firearms buyer. thirdly befriend approach a specific suspect or participating in control deliver (undercover policing, 2004). it occurs where investigators in different identity infiltrate criminal networks or pose as offenders to uncover organized crime activity. the law of the country shall answer the following questions in what kinds of cases and in which format are these allowed, are there limits on its type, what are the preconditions for conducting is authorization from a judicial or other independent source required, are there guidelines for the appropriate use of undercover officers? the first organized informal undercover program called security brigade was first employed in france in 1811, which was later converted to a security police unit under the prefecture of police. in 1829 by https://en.wikipedia.org/wiki/stingray_phone_tracker https://en.wikipedia.org/wiki/prefecture_of_police social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 21 sir robert peel established the modern police of england including plainclothes undercover detectives. it role was counter terrorism, combating foreign subversion and infiltrating organized crime. united states of america also was established federal bureau of investigation including undercover investigator in 1908. their role is to be part of an existing criminal enterprise but most countries prohibiting undercover agents from providing opportunities to commit crime, instigating and committing crimes themselves. the us regulates it through case laws, it applies for any crime and the agent allowed instigating. whereas netherlands, belgium, germany and england has form act, apply only for serious crime and criminal only if there is certain seriousness (proportionality) and last resort (bennett,1984). criminal intelligence intelligence is a systematic approach for converting information into intelligence and making that intelligence available to decision-makers. intelligence is only now starting to develop holistic assessments of law enforcement’s strategic operating environment that in turn can be used to support executive strategic decision‐making (iacp,2002). criminal intelligence depending on circumstances it may well is housed in intelligence, either in police units, customs, and prisons or even in military organizations. given the trans nationalization of organized crime, internal security has traditionally gone to the police forces and the armed forces have been responsible for external security became merged then the holistic nature of criminal intelligence, characterized by approaching the analysis and interpretation of an issue or a situation from a multidisciplinary perspective and integrating information from all types of sources. it has the analysis and interpretation of an issue or a situation from a multidisciplinary approach, the integration of information from all sources and its processing by a team (daniel,2015). it is purpose is to collect, analyze and disseminate information that assists policymakers, law enforcement and other public entities in taking measures to protect national security and human rights (sheptycki,2009). witness protection and immunity fdre the protection of witnesses and whistleblowers of criminal offences, proclamation no. 699/2010 states that whistleblower or witness means a person who has given or agrees to give information or has acted or agrees to act as a witness in the investigation or trial of an offence. these person need different protection through whistleblower protection laws against retaliatory from organized criminals, immunity from criminal depend on the value of the suspect's evidence provided and its actual impact, law enforcement organ has duty to confidentiality of identity of whistleblower and witness and also if the boss retaliate the whistleblower, the duty of burden is on the accused boss. it shall be applicable with respect to testimony or information given or investigation under taken on a suspect punishable with rigorous imprisonment for ten or more years or with death without having regard to the minimum period of rigorous imprisonment. where the offence may not be revealed or established by another means otherwise than by the testimony of the witness or the information of the whistleblower and where it is believed that a threat of serious danger exists to the life, physical security, freedom or property of the witness, the whistleblower or a family member of the witness or the whistleblower. similarly, ethiopian draft criminal procedure code article 139 also states that when the undercover investigator has committed crime in the conditions of last resort, necessary and proportionality, he/she is immune from prosecution. discussion investigation techniques are varies on whether a particular jurisdiction happens to be a place or country of origin, transit or destination (unodc, 2006). in countries of origin, investigation is likely to focus on the recruitment aspect of the crime such as methods of coercive or deceptive. whereas; places of transit are in a more suitable position to gather intelligence on modes of transport, routes used by traffickers, safe house in route to the destination and crimes related to the use of travel documentation. places of destination focus on the exploitation aspect of the crime. ethiopia has established a specialized investigations, prosecution and trial unit for trafficking in persons and human smuggling at the federal police commission. the fdre criminal justice policy enacted by council of minister in 2011 under section 3.17 states that special investigative techniques are necessary to prevent and investigate organized crime, complex economic and corruption crimes. according to this policy the common forms of special investigative techniques are electronic and physical surveillance, infiltration to organized crime and creation of simulated legal relationship and also the standard to conduct these are the existence of “reasonable suspension” for the commission of serious and medium crime with court warrant. however; if there is “sufficient suspension” for the commission of imminent, serious crime and unable to find evidence through convectional investigation tactics , the police may conduct interception of communication of the suspect without court warrant but it need federal high court president approval as soon as possible. 1. surveillance and undercover investigation the police should collect information through surveillance and undercover officers then change this information into intelligence and evidence. for instance; undercover officers through test purchase best https://en.wikipedia.org/wiki/organized_crime social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 22 gather information. it is the deployment of one or more officers to purchase the services of trafficked persons (radulescu and holmes, 2003). normally, currency notes whose numbers are carefully registered beforehand will be used for payment and will later be used as evidence. the infiltrator can enter the premises where exploitation is taking place and secretly recorded then report the number of victims, layout of the premises, exit and entry points, hidden compartments and busiest hours of business. the police changed this information into intelligence than conduct raid operation to arrest trafficker. the fdre criminal justice policy is a government direction, which is enforced by specific laws such as prevention and suppression of trafficking in persons and smuggling of migrants proclamation no 909/2015 article 3, 18(2), 19, 26-30 provide that where there are reasonable suspensions to believe that human trafficking and smuggling of migrants has been, is being or is likely to be committed the police with court warrant;  may conduct undercover investigation such as infiltrate the suspected criminal groups and create simulated legal relationship like marriage or business relationship. moreover; the undercover investigator is immune from prosecution even if he/she committed crime during its operation unless he/she causes death on the victim or commits rap; the suspect who give substantial evidence to investigator is immune from prosecution;  conduct physical surveillance such as fixed or moveable against suspects and also may conduct electronic surveillance including intercept private communication of the suspects to like know call history, location indication to collect evidence to proving the crime. however; the police may conduct intercepting communication of the suspects for urgency by order of general attorney only, which need the approval of federal high court president within 72 hours.  the use of special privilege and period of limitation are also prohibited. from these articles, we can understand that unlike ordinary crime investigation based on criminal procedure code of ethiopia, this proclamation authorized police to use special investigation techniques. however; the use of undercover investigation such as infiltration into human traffickers up to creating legal relationship and commit crime except homicide and rape. however, what about the infiltrator initiate trafficker to commit it and committed torture? but there is no certainty on what are the types of special investigative techniques? what are its limitations? what are the principles and procedures to conduct it? the issues of admissibility of intelligence report? 2. immunity of witness and victim this means victims and others are much more likely to come forward to report traffickers, (provide valuable information on the traffickers and act as effective witnesses. police training should acknowledge the practical value of providing incentives for trafficked persons and others to come forward to report traffickers (guideline 5.2). many victims of trafficking do not cooperate with police due to low awareness, suffering retaliation for exposing their trafficker, fear of prosecution for entering the country illegally, working illegally or engaging in activities which are criminalized in the country, such as prostitution, soliciting or begging. moreover; lack of basic need provision during the prosecution period, which may take years. ethiopia in cooperation with the international organization for migration has established migrant response center’s at three high volume transit areas located on the northern, eastern and southern migration routes. these are at metema (via sudan and libya to europe), afar (via galafi and djibouti to yemen), somali (via togowuchale, somaliland, bosasso and yemen to saudi arabia) and moyale (via kenya to south africa) areas, respectively ( iom ,2019).these center register all received persons and provide them with immediate assistance such as water, food, medical treatment, temporary shelter, service referrals and protection under guarded premises, as well as longer-term support rehabilitation services, such as trauma counseling. this includes screening to determine whether the individual is a victim of trafficking or migrant abuse and a needs-assessment to determine the specific assistance and protection required by the individual. the investigator also has the duty to identify the victim then provided legal, health, social like shelter outside the police station and psychological service and also immune from prosecution even if they are committed other related crimes like smuggling and use of illegal document. moreover; victims and witnesses are entitled with the protections stipulated under witness and whistle blowers protection proclamation no. 699/2010, which includes the investigator duty to conduct risk assessment with the safety of victims and their family before, during and after criminal justice system and provide protection for them. family and community members of human trafficking victims are relevant evidence to proof the case. therefore; police must provide effective protection for witnesses from potential retaliation or intimidation in criminal investigations. moreover; it needs to assess the needs of witnesses and inform them as they are not liable other crimes committed by them. practically, the federal police commission pays daily allowance for victim, conduct real time despatcher (rtd) and preliminary inquiry to register evidence. moreover; community policing officer create awareness to the public the impact of human trafficking and participate in integration of victim with the community. social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 23 3. parallel money launder investigations human trafficking is predicate offence to generate profit and also the trafficker launder this profit, which is the principle of follow the money and you will find the trafficker. the purpose of trafficker is money generation then conducts money laundry (unodc, 2006). the ethiopian criminal code art 684 and anti-money laundering proclamation no. 657/2009 new replied by proclamation no. 780/2013 criminalized money laundry and established a financial intelligence centre (fic). this proclamation does not define money laundering but explains the requirements for an offence to be a money laundering offence. art 29 of this proclamation defined as: any person who knows or should have known that a property is the proceeds of a crime and who converts and transfers the property for the purpose of concealing or disguising the illicit origin of the property or of assisting any person who involved in the commission of a predicated offense to evade the legal consequences of his actions; conceals or disguise the true nature, source, location, disposition, movement or ownership of or rights with respect to the property ; acquires, possesses or uses the property, or participates in the commission, conspires to commit, attempts to commit or aids, abets, facilitates or counsels the commission of any of the elements of the offenses mentioned in paragraph ‘a’ to ‘c’ of this article. this means that the process of placement, layering and integration of illegtiment wealth with legitimate one. it also states that all cash deposits and withdrawals exceeding 200,000 birr in local currency and 10,000 dollars or equivalent in other currencies are required to be reported to the financial intelligence centre (fic). this proclamation article 25-26 allowed the use of special investigation techniques such as surveillance, undercover investigation and control delivery. conclusion crime investigation is the process collection of evidence in order to prove the fact in issue based on the law of the country. normally these laws recognized some rights to the suspect and imposed duty to respect human rights on investigator to level the playing filed. however; for serious crime and criminals, the police authorized to use specialized special investigation techniques, which is the covert means of collection of information from the suspect when there is the principles of legality, necessity, proportionality and adequate safeguard. there are some provisions of special investigation techniques in fdre criminal justice police, antihuman trafficking and smuggling of migrant proclamation. however, this legal bases are not enough such as the types of special investigation techniques, who conduct it and how long, for which crime and criminal, the requirements to conduct these were not answered. therefore, the house of people representative should enact a law on special investigation techniques for drug trafficking in ethiopia. reference a proclamation to provide for the protection of witnesses and whistleblowers of criminal offences, proclamation no. 699/2010, federal negarit gazeta alvrezmarja and edward (2012) human trafficking is more than sex trafficking and prostitution implication for social work (affiliajornal of women and social work). andre leon knoesen, the use of physical surveillance in forensic investigation, university of south africa, november 2012 bennett l. gershman, toward a common law for undercover investigations a book review of abscam ethics: moral issues and deception in law enforcement, 52 geo. wash. l. rev. 166 (1984), http://digitalcommons.pace.edu/lawfaculty/185/. brian d. baker and whitney, surveillance: concepts and practices for fraud, security and crime investigation, august 2005 bronitt, simon, electronic surveillance, human rights and criminal justice, australian journal of human rights , [1997] aujlh rights 10; (1997) 3(2) christalmore house, (2009) combating human trafficking. (first edite) cho sea young integration equality globalization humans’ right and human trafficking international study (2013 convention on illicit traffic in narcotic drugs and psychotropic substances, signed at vienna on 20 december 1988 article 1 council of europe, comm. of ministers, recommendation: special investigation techniques in relation to serious crimes including acts of terrorism, rec (2005)10 (apr. 20,2005), available at https://search.coe.int/cm/pages/result_details.aspx?objectid=0900001680730408 (last visited on may 10,2019) council of the inspector general on integrity and efficacy, guideline on undercover operation ,june 18, 2013 daniel sansó-rubert pascual, analysis of criminal intelligence from a criminological perspective: the future of the fight against organized crime, journal of law and criminal justice, june 2015, vol. 3, no. 1, pp. 40-48 http://digitalcommons.pace.edu/lawfaculty/185/ https://search.coe.int/cm/pages/result_details.aspx?objectid=0900001680730408 social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 24 giurea, special methods and techniques for investigating drug trafficking, international journal of criminal investigation, volume 3 issue 2 / 2013 iacp, criminal intelligence sharing: a national plan for intelligence-led policing at the local, state and federal levels. august, 2002 john doe (kidane) v. the federal democratic republic of ethiopia, brief of amici curiae, united nations human rights experts in support of plaintiff-appellant and reversal, d.c. ct. app., case no. 167081, pp. 14-15, 17-18 (1 november 2016) mebratu gebeyehu and kassahun assefa, (2015) manual for the training of police on the investigation of human trafficking cases in ethiopia, addis ababa, ethiopia mebratu gebeyehu and kassahun assefa, manual for the training of police on the investigation of human trafficking cases in ethiopia, february 2015, ethiopia prevention and suppression of trafficking in persons and smuggling of migrants proclamation no 909/2015 article 3, 18(2), 19, 26-30 radulescu and holmes, best practice law enforcement manual for fighting againts trafficking oh human beings: trainer’s manual (2003), regional mixed migration secretariat, ethiopia country statement addressing migrant smuggling and human trafficking in east africa, september 2017 [‘rmms’],pp. 1. report of the office of the united nations high commissioner for human rights, the right to privacy in the digital age, u.n. doc. a/hrc/27/37 (30 june 2014) report of the office of the united nations high commissioner for human rights, the right to privacy in the digital age, u.n. doc. a/hrc/27/37 (30 june 2014). and see also concluding observations on the seventh periodic report of the united kingdom of great britain and northern ireland, human rights committee, u.n. doc. ccpr/c/gbr/co/7, para. 24 (17 august 2015) report of the special rapporteur on the promotion and protection of human rights and fundamental freedoms while countering terrorism, u.n. doc. a/69/397 (23 september2014) selam gebretsion, what is organized crime? available at www: abyssinia law.com. (last visited on may 10,2019) sheptycki, j. policing, intelligence theory and the new human security paradigm, in gill, p.marrin, s and pythian, m. (ed.) intelligence theory: key questions and debates, routledge,taylor and francis group, new york, (2009). simeneh kiros, ‗notes on the ideal process in the ethiopian criminal procedure‘, mizan law review, vol. no. 1. surveillance, 2010, available athttp://en.wikipedia.org/wiki/surveillance(accessed february 2019). the prevention and suppression of money laundering and financing of terrorism proclamation no. 780/2013 u.n. human rights, general comment no. 16: article 17 (right to privacy), u.n. doc. hri/gen/1/rev.1 at 21 (8 april 1988) undercover policing: regulation, implementation and results of undercover operations, dutch, 2004 united nations office on drugs and crime, current practices in electronic surveillance in the investigation of serious and organized crime, vienna, unodc, (2009). unodc, current practice in electronic surveillance in the investigation of serious and organized crime unodc, sop on investigating crime of trafficking for commercial sexual explanation http://en.wikipedia.org/wiki/surveillance(accessed 798 introduction one of the wealth of cultural heritage arts that characterizes the indonesian state abroad is batik (shaharuddin et al., 2021; wang, 2019). batik has developed and given birth to various types and patterns of batik unique to each region (setiyo et al., 2021). one way can be done to preserve batik by developing creative industries that can support the preservation of the culture (sulistyan & paramita, 2021). the study of batik has become an essential focus for researchers in recent years, including solo batik (jordy et al., 2018; lidiawaty et al., 2020), jepara batik (salma, 2021) lumajang batik (setiyo et al., 2021), banyuwangi batik (primanata et al., 2021; qiram et al., 2018), and another typical batik. innovation in banyuwangi papring batik in efforts to boost the community’s economy volume: 3 number: 3 page: 798 – 803 1ratna wijayanti daniar paramita, 2noviansyah rizal, 3riza bahtiar sulistyan, 4danang wikan carito, 5ikhwanul hakim, 6fadhel akhmad hizham 1,2department of accounting, institut teknologi dan bisnis widya gama lumajang, indonesia 3,4,5department of management, institut teknologi dan bisnis widya gama lumajang, indonesia 6department of informatics, institut teknologi dan bisnis widya gama lumajang, indonesia corresponding author: riza bahtiar sulistyan email: rizabahtiars@gmail.com article history: received: 2022-09-04 revised: 2022-10-02 accepted: 2022-11-13 abstract: batik is one of the characteristics of indonesia as a form of cultural heritage. batik has developed and given birth to various types and patterns of batik unique to each region. batik has become the main focus of several researchers in recent years. one area that continues to strive to preserve its regional culture is kampoeng batara, papring, banyuwangi. this research aims to improve the economy of the papring banyuwangi environmental community through training and mentoring of typical batik papring banyuwangi. the method used is a qualitative approach. data were obtained from interviews with 15 trainees. knowledge, understanding, stamping skills, coloring skills, and creativity are the indicators used. the results show an increase in the economy of the banyuwangi papring community through training and mentoring of typical batik papring banyuwangi. the high public interest in batik production is indicated by an increase in sales within one month of more than 100 pieces. in addition, the form of improving the ability of the community to participate in batik training has been achieved from the assessment results before and after the training. efforts to preserve banyuwangi culture through batik have been achieved and can improve the community's mindset to continue to preserve their culture. keywords: training, mentoring, economic improvement, batik papring, cultural preservation. cite this as: paramita, r.w.d., rizal, n., sulistyan, r.b., carito, d.w., hakim, i. & hizham, f.a. (2022). “innovation in banyuwangi papring batik in efforts to boost the community’s economy.” international journal of environmental, sustainability, and social sciences, 3 (3), 798 – 803. 799 one of the developments of batik is currently being developed by the non-formal educational institution of the kampoeng batara traditional school (kampoeng baca taman rimba) through creative industry training in the form of innovations in the combination of bamboo crafts and batik typical of the papring environment, banyuwangi (paramita et al., 2021b). this activity started from planning the creative industry of the papring banyuwangi community together with groups and universities (sulistyan & paramita, 2021). the creative industry that has developed at this time is the bamboo craft industry. many innovations in bamboo crafts have been developed in this area, including bamboo bags, kopyah, rice containers, delivery boxes, and other products. these products have a high selling value after innovating with typical banyuwangi batik (paramita et al., 2021a). currently, the papring banyuwangi community uses batik patchwork from batik production around the banyuwangi area to innovate the bamboo craft. so it is necessary to train the creative industry of batik so that people can produce their batik. in addition, with the training of the creative batik industry typical of the papring environment, banyuwangi can improve the economy of the papring community and support the operational costs of the non-formal educational institution of the kampoeng batara traditional school (kampong baca taman rimba). the papring environment itself already has an original batik design, but no one has been able to make the batik. for this reason, this training activity is essential. it is hoped that this training for papring and banyuwangi typical batik can formulate steps for industrial development. the training and mentoring model in previous research was able to improve the ability of participants optimally. it strongly supports the social exchange theory, which suggests that the organization's training and assistance can optimally increase workers (sulistyan, 2020). this theory was first put forward by blau (1964), which states that all forms of human relations are based on the benefits and consideration of several alternatives. this theory has been widely applied to organizations in various activities, including encouragement from organizations that can improve the quality of work life. the encouragement can be in the form of training and development activities (sulistiyani et al., 2022). this theory has also been successful in implementing training and mentoring to improve the ability of participants so that the performance of the organization or institution also increases (sulistyan, 2020; zaman et al., 2019) this study aimed to find a model for improving the economy of the papring banyuwangi community through training and mentoring activities for the typical batik of papring banyuwangi. the benefits of this research include increasing the ability to make batik in the papring banyuwangi community. besides that, it is also helpful in preserving banyuwangi culture. based on the description above, the authors chose the study's title, “innovation in banyuwangi papring batik in efforts to boost the community’s economy”. method the method used is a qualitative approach. data collection techniques were collected through interviews, observation, and documentation (yin, 2018). interviews were conducted with the training participants and the founder of kampoeng batara banyuwangi. in addition, batik trainers are directly involved in training and mentoring activities. observation is done by observing the training participants and giving an assessment to find out their progress. documentation by looking at the data collected based on the initial survey of participants to support the results after the training is completed. the assessment indicators are knowledge, understanding, stamping skills, coloring skills, and creativity. data analysis was carried out by descriptive analysis, describing the data collected from interviews, observations, and documentation. this analysis will provide clarity or reality. 800 results and discussion results from interviews with training participants by comparing before and after training and mentoring. the comparisons are as follows: table 1. results of interviews before and after training and mentoring no indicator before after 1 knowledge lack of knowledge about batik making because they have never seen the process of making it directly there was an increase in participants' knowledge about the types of batik, materials and equipment used 2 understanding understanding of batik making is still limited to colors and batik fabrics understanding of batik increased. able to distinguish written batik, stamp, and tie. increased understanding is also shown by several differences in batik in each region 3 stamping skills not at all know the process of making batik stamps from simple materials there is an increase in the form of making their batik stamp by each participant 4 coloring skills the coloring has been done on plain fabrics with fabric dyes improvement of batik coloring, starting from coloring to locking batik colors, so they are not easily faded. 5 creativity there is no creativity about batik making yet increased creativity showed from 10 different batik motifs. source: data processed, 2022. based on the results of the interview it has shown an increase in several indicators used to assess each participant. the details of the discussion are as follows: a. participants' knowledge of the assessment showed an increase in the types of batik, materials and equipment used. the types of batik that are taught are various: written batik, stamped batik, and ikat batik. various batik patterns are also given as examples of motifs from various regions. batik techniques are also introduced, so that insight into batik is not centered on written batik. materials and equipment introduced include wax, dyes, fabrics, boilers, pans, stirrers, stamp pads, and canting. this increase is under the results of previous activities (hakika et al., 2021), which showed that increased knowledge about batik could increase after training. b. the understanding of the participants assessed showed that participants who previously only understood batik making in terms of color and batik cloth can now distinguish between written batik, stamps, and ikat. increased understanding is also shown by several differences in batik in each region. this result follows previous research, which showed that training increased the profound understanding of the trainees (sifaunajah et al., 2020; sulistyan, 2021). c. the skills of the trainees' stamps have improved very well. so far, the people of papring have yet to learn about making batik stamps from simple materials. the batik stamps they know are made of materials such as iron. however, after the training, participants could make their batik stamps from simple materials, including cardboard, g-glue, wood shaped to the stamp size, and nails. the stamp motifs include gedhek'an, bamboo, bamboo leaves, elephant oling, and flowers. this increase is in line with previous activities (setyorini & susilowati, 2019), which showed that direct training and practice improved participants' skills. 801 d. so far, the participants' coloring skills are minimal to plain fabrics. however, after the training, there has been an increase in coloring for batik fabrics ranging from coloring techniques to locking batik colors so they do not fade and fade. the papring neighborhood community has begun to see the training results, although only partially. each participant saw the finished product of batik. this skill improvement follows the results of the previous activity (ratnawati et al., 2020), which showed that skills could be generated from batik training. e. the creativity of batik training participants has increased very well. it is indicated by several batik motifs developed by the papring banyuwangi community. a total of 10 motifs have been produced and produced in large quantities. the increase in creativity supports previous research (irvan et al., 2020), which showed that a batik training model likes this increased participants' creativity. the training and mentoring can increase the ability of the papring environment community, banyuwangi. the results of this study support sulistyan's research (2020), which shows that training supported by mentoring can optimally increase the ability of participants. in addition, zaman et al. (2019) also support the results of this research in the form of optimal training with a participatory approach through mentoring, which can increase abilities and improve organizational performance. this research supports social exchange theory (blau, 1964) in the form of an institution or organization that encourages its workers and will improve their abilities. an increase in capability will positively impact the organization in the form of increased performance. this principle has been fulfilled, which means that this theory is based on the benefits provided by the existence of human relationships. based on the targets, various improvements per the indicators have been made. the creative industry of batik papring banyuwangi can change the way of thinking to be more reactive in developing the business that is run. the results of market tests conducted on batik papring products resulted in an increase in sales of more than 100 pieces in 1 month after the training. interest in purchasing papring batik is not only from the surrounding community but also from outside the region and high demand from one of the local government agencies. the proceeds from the sale are partly used for the operational costs of the kampoeng batara traditional school, which makes full efforts to preserve banyuwangi's culture. the results of batik training only sometimes go according to plan. there are also the success and inhibiting factors. the success factor of the banyuwangi typical papring batik creative industry training activity was that the typical papring and banyuwangi batik creative industry training activities ran smoothly. the very rapid development of hands-on practice from the participants. the enthusiasm of the participants is relatively high. the success factor is supported by optimal assistance. the inhibiting factor for the special batik papring banyuwangi creative industry training is the relatively short training and still needs assistance until the resulting product is suitable for sale. another factor is the low level of education of participants, which requires detailed and repeated explanations. the assistance provided is beneficial in minimizing the factors that hinder training. conclusions the papring batik training, which was held at the kampoeng batara bamboo house, papring neighborhood, banyuwangi, has met the target. there is an increase in this community service activity, which is to improve the economy of the banyuwangi papring community through training activities for the typical papring banyuwangi batik. the high public interest in batik 802 production is indicated by an increase in sales within one month of 100 pieces. the benefits of this activity have been achieved by increasing the community's ability to participate in batik training. efforts to preserve banyuwangi's culture through batik were achieved and improved people's mindsets to continue to preserve their culture. reference blau, p. m. 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(2019). understanding the soft side of software projects: an empirical study on the interactive effects of social skills and political skills on complexity – performance relationship. international journal of project management, 37(3), 444460. https://doi.org/10.1016/j.ijproman.2019.01.015 https://doi.org/10.1177/21582440211040128 https://doi.org/10.26623/jreb.v15i2.5336 https://doi.org/10.30741/eps.v3i2.589 https://doi.org/10.31849/dinamisia.v5i1.4297 https://doi.org/10.30741/eps.v4i1.634 https://doi.org/10.1111/jade.12200 https://doi.org/10.1016/j.ijproman.2019.01.015 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 312 factors affecting compliance with financial accounting standards of entity without public accountability (sak etap) in msmes in bada village volume: 2 number: 3 page: 312 317 1ega saiful subhan, 2sudarmiatin, sudarmiatin, 3agus hermawan 1,2,3faculty of economics and business, malang state university, indonesia corresponding author: ega saiful subhan email: ega.saiful.2104139@students.um.ac.id article history: received: 2021-09-14 revised: 2021-11-18 accepted: 2021-11-10 abstract: other causes of neglect of recording/financial reports from msmes are the lack of understanding and expertise in recording, the education level of business managers who still have not achieved the expertise/application technology in making sak atap financial report documents. this study aims to determine whether the level of education, information technology and age of business affect sak etap compliance on msmes in bada village. the type of research used in this research is quantitative with a descriptive approach. the population in this study was 66 and the sample obtained was 40 msme actors. the data collection technique used in this research is a questionnaire and analysis tool, namely multiple regression using the spss 21.0 application. the results showed that both simultaneously indicated that the level of information technology education and business age had a positive and significant effect on sak etap compliance. partially the level of education has a significant effect on sak etap compliance where the value of sig. partially, information technology has a significant effect on sak etap compliance where the value of sig . partially, business age has a significant effect on sak etap compliance where the sig value keywords: education level, information technology, age of business, sak etap compliance cite this as: subhan, e.s., sudarmiatin., hermawan, a., (2021). “factors affecting compliance with financial accounting standards of entity without public accountability (sak etap) in msmes in bada village.” international journal of environmental, sustainability, and social sciences, 2 (3), 312-317 introduction micro, small and medium enterprises (msmes) are a stronghold in the indonesian economy (hamzah et al., 2018). in particular, the relationship between the development of msmes and the economy in indonesia, data generated from the state ministry of cooperatives (anggadwita et al., 2017) and msmes shows that in indonesia from year to year there has been an increase in the contribution of msmes to the national gross domestic product (gdp) (persulessy, 2008) based on data from the director general of the ministry of finance, msmes contributed 61.1% to the national economy (gdp) and the remaining 38.9% was contributed by large business actors, which amounted to only 5,550 or 0.01% of the total number of business actors. one of the main assets for indonesia's economic development depends on the existence of reliable and strong msmes (rajnoha et al., 2021). its position as a major player and the backbone of economic activities in various sectors (bargal et al., 2021), namely: providing the largest employment opportunities, an important player in the development of local economic activities and community empowerment (ulfah et al., 2021), creating new markets and sources of innovation, as well as contributing to maintaining the balance of payments through export activities (tabares, 2021). this was proven when the crisis hit in the 1997-1998 period, only msmes were able to stay strong (tambunan, 2021). based on the law of the republic of indonesia number 20 of 2008 explains that micro, small and medium enterprises (msmes) are able to expand employment opportunities and provide broad economic services to the community, and can play a role in the process of equity and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 313 increase people's income, and can play a role in the process of equal distribution of work and providing broad economic services to the community and can play a role in the process of equity and increase in people's income, encourage economic growth, and play a role in realizing national stability. in addition, micro, small and medium enterprises are one of the main pillars of the national economy that must obtain the main opportunity, support, protection, and development as widely as possible as a form of firm alignment with the people's economic business group, without neglecting the role of large businesses and government agencies. state-owned enterprises. although micro, small and medium enterprises have realized their role in the indonesian economy, they still face various obstacles and constraints both internal and external, in terms of production and management, marketing, human resources, design and technology, capital, and business climate. in order to increase the opportunities, capabilities, and protection of micro, small and medium enterprises, various policies regarding the establishment of funding businesses have been set, and their development is not yet optimal. this is because the policy has not been able to provide protection, business certainty, and adequate facilities for the empowerment of micro, small and medium enterprises (law number 20 of 2008). the success of msmes in facing the crisis does not necessarily make msmes able to maintain their business continuity well. many obstacles and constraints, both internal and external, must be faced by msme actors, such as aspects of finance, human resources (hr), business climate, infrastructure, and marketing. so that it has a strategic role for the economy, but efforts to develop the msme sector are not easy (bank indonesia and lppi, 2015). the indonesian government has provided guidance to msmes through the cooperatives and msmes service, in each province or regency/city. however, the reality of msmes in indonesia is not as smooth as imagined. the problems that have occurred so far are that many msmes have gone out of business. one of the contributing factors is the inconsistency in managing business and financial activities. when an msme gets a capital loan from another party such as a bank, it turns out that the direction is not all for developing the business but for other needs, or without taking business money for personal needs. awareness or bookkeeping discipline in the msme environment is seen as still low. for some of the weaknesses and shortcomings in strengthening these msmes, the government has tried to overcome the problem by establishing a regulation that requires msmes to keep good accounting records. this is regulated in the government regulation of the republic of indonesia number 17 of 2013 concerning the implementation of law number 20 of 2008 concerning micro, small and medium enterprises. article 48 states that the guidance and supervision of micro, small, and medium enterprises that have processed business permits is carried out by officials on a regular and continuous basis in accordance with their authority (persulessy, 2008) based on the initial data that the researcher got from the department of cooperatives and umkm in dompu regency, the number of umkm in dompu regency in 2019 decreased with the total number of smes being 1436 businesses which were dominated by the remaining basic necessities, including printing, photocopying, workshops, furniture, stalls, laundry and trade and others. of the number of msmes that survive and thrive in dompu regency, on average they have their own place of business, some are still renting. the form of the msme business place is in the form of residential houses, shop houses, kiosks, storefronts and permanent buildings. to support the development of msmes in managing their activities and businesses, the government has established a clear legal umbrella regarding the obligation to prepare business books as regulated in law number 17 of 2013 concerning the implementation of law number 20 of 2008 concerning micro, small and medium enterprises article 49, one of which is is guided by the financial accounting standards for entities without public accountability (sak etap). the application of financial accounting standards for entities without public accountability (sak etap) needs to be prepared by msme actors, the government, credit lenders, and accounting institutions together. the government must also play a role in disseminating the new standard to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 314 msmes by providing basic training in accounting and presentation of financial reports based on sak etap for msme actors and making other supporting programs. as a first step to implementing sak etap as a whole, the role of socialization or training for msmes is very necessary in order to know and understand the purpose and method of implementing the standard. generally, the socialization process carried out by the indonesian accountants association (iai) includes the publication of the determination and approval of sak etap through various print media and other means of communication, namely by publishing sak books that are sold and disseminated to the public, organizing various trainings, courses, and seminars for the use of sak. etap or other parties who have affiliation. since the ratification of the financial accounting standards for entities without public accountability (sak etap) until now, various trainings have been held on the presentation of financial statements based on sak etap which are shown to msme actors and academics. socialization and training are also carried out by the government, private companies, as well as state universities, for example the cooperatives and msmes service as an accounting training program as one of the annual work programs (persulessy, 2008). from a number of msmes in dompu regency, which have started bookkeeping based on the financial accounting standards for entities without public accountability (sak etap), some msmes are still not aware of the importance of accounting records or financial reports in their business, because they are too focused on the production process and their business operations. other causes of neglect of financial records/reports from msmes are the lack of understanding and expertise in recording (maliha et al., 2021), the education level of business managers who still have not reached the expertise/application technology in making sak atap financial report documents. according to langeveld, 1994 that education is the most important factor in the success of a company where the higher the level of education, the higher the knowledge and skills possessed. methods the location of this research was carried out in dompu regency, especially in bada village with a total of 66 msmes and took 40 msmes to be used as samples from the results using the lovin formula. the research subject of this research was conducted to determine whether there is an influence, education level, understanding of information technology and age of business on sak etap compliance on msmes in bada village. the object of research in this research is msmes located in the bada village area, which are registered in the cooperative and msme services, namely industrial, service, and trade smes. meanwhile, the subjects in this research are msme entrepreneurs in bada village. the data in this study were obtained from the results of questionnaires filled out by respondents, which are primary data with a number of 40 respondents or msme owners, including industrial businesses, service businesses, and trading businesses. the technique of distributing questionnaires was randomly distributed to msmes in bada village in accordance with purposive sampling for validity and reliability testing. a respondent's answer can be used as research data if the answer has subjective characteristics or without discussing it with others, is returned on time and answered in full. the collection of questionnaire data in this study was carried out by distributing it directly to msme actors in the bada kacan dompu sub-district, dompu regency. respondents in this research amounted to 40 msmes. result and discussion the results of the hypothesis state that education level has a simultaneous (table 1) and partial (table 2) effect on sak etap compliance. the regression results show that the variable level of education simultaneously results from the f test, it can be seen that the f-count value is 26.523 and the f significance is 0.000. so sig f 5%. this shows that all independent variables, namely education level (x1), information technology (x2) and age of business (x3) have a significant effect international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 315 on sak etap compliance (y) and with a significant value (p-value) of 0.207 and the regression coefficient value of 0.188. because the significance of the value of is greater than 5% (0.207 0.05), partially the education level variable (x1) has no significant effect on sak etap compliance (y) so that the hypothesis (h0) is accepted and (ha1) is rejected. table 1. multiple linear regression test results model unstandardized coefficients standardized coefficients t sig. 1 (constant) b std. error beta educational stage -.803 .342 -2.346 .025 .188 .147 .161 1.284 .207 business age .226 .093 .243 2.417 .021 .699 .136 .614 5.140 .000 a. dependent variable: sak compliance. based on the results of hypothesis testing h1 which reads that the owner's level of education has a positive effect on the implementation of sak etap on msmes, it is declared rejected. from the results of data analysis in this study, it can be concluded that the owner's education level has no effect on the implementation of sak etap on smes. the effect of the owner's education level shows that the higher the owner's education level, the less influence the implementation of sak etap on msmes in bada village, dompu district. the owner's education level is the process he goes through to acquire knowledge related to sak etap compliance. education has an effect on increasing the ability to absorb (including the acquisition, assimilation, transformation, and exploitation) of new knowledge (l, 2006). however, in this study, education had no effect on sak etap compliance. this is because msme owners do not have sufficient knowledge to implement sak etap even though their education level is high. this is also supported by the results of questionnaire statements by respondents showing that statement item (4) is "formal education is very important in understanding sak etap supports business development" with a percentage (%) 70% answering disagree and the rest is explained in other statements in variable level of education of msme owners the results of this study contradict the human capital theory by (becker, 1965) which states that education imparts knowledge, skills, and values to humans so they can increase their learning and production capacity. so education can function to increase productivity and act as a signal of ability. this theory states that investment in human resources has a major influence on increasing productivity. the theory also assumes that humans are a form of capital or capital goods as well as other capital goods. the results of this study indicate that the owner's education level can affect the implementation of sak etap, where the owner's education is a form of human capital. table 2. coefficient of determination results. model r r square adjusted r square std. error of the estimate 1 .830a .689 .663 .34019 a. predictors: (constant), age of business, information technology, education b. dependent variable: sak compliance the results of the hypothesis state that information technology has a simultaneous (table 1) and partial (table 2) effect on sak etap compliance. the regression results show that the information technology variable simultaneously with the results of the f test can be seen that the f-count value is 12.525 and the f significance is 0.000. so sig f 5%. this shows that all independent international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 316 variables, namely education level (x1), information technology (x2) and age of business (x3) have a significant effect on sak etap compliance (y) and with a significant value (p-value) of 0.021 and the regression coefficient value of 0.226. because the significance of the value of is less than 5% (0.021 0.05) then partially the information technology variable (x2) has a significant positive effect on sak etap compliance (y) so that the hypothesis (h0) is rejected and (ha1) is accepted. information technology is one of the variables used by msme owners in implementing compliance with sak etap. information technology has an effect on sak etap compliance. this is also supported by the results of the questionnaire statement by the respondents showing that the statement item (1) is "my knowledge of technology supports in understanding the financial accounting standards for entities without public accountability (sak etap)" with a percentage (%) 90% answered agree and the rest was explained other statement items in the variable level of understanding of information technology for msme owners the results of the study are consistent with research conducted by (widarno, 2012)which shows that the perception of the use of information technology on sak etap compliance has a significant positive effect. however, the results of this study contradict the results of research conducted by setyowati et al. (2016) which explains that the role of information technology has no significant effect on the compliance of sak etap on the quality of the financial reports of the semarang city local government. the results of the hypothesis state that the age of business has a simultaneous and partial effect on sak etap compliance. the regression results show that the variable of operating age simultaneously with the results of the f test can be seen that the f-count value is 12.525 and the f significance is 0.000. so sig f 5%. this shows that all independent variables, namely education level (x1), information technology (x2) and business age (x3) have a significant effect on sak etap compliance (y) and with a significant value (p-value) of 0.000 and the regression coefficient value of 0.699. because the significance of the value of is less than 5% (0.000 0.05), partially the operating age variable (x3) has a significant positive effect on sak etap compliance (y) so that the hypothesis (h0) is rejected and (ha1) is accepted. based on the results of hypothesis testing h3 which reads that business age has a positive effect on the implementation of sak etap on msmes, it is declared accepted. based on these results, it can be concluded that business age has an effect on the implementation of sak etap on msmes. this is also supported based on the results of the questionnaire statement by the respondents showing that the statement item (1) is "my business age is sufficient in using the financial accounting standards for entities without public accountability (sak etap)" with a percentage (%) 80% answered agree and the rest is explained other statement items in the variable of msme owner's business age various previous studies have the same research results, including research by (holmes, 1988) which states that business age has a negative effect on the preparation and use of accounting information. budget, additional accounting information for use in decision making, in contrast to companies that are 11-20 years old. this study also states that the younger the age of the company, there is a tendency to disclose extensive accounting information for the purpose of making decisions compared to older companies, this is in line with the results of (rudiantoro & siregar, 2012), these results are in line with (astuti, 2017). the results of this study found that business age had an effect on the implementation of sak etap on msmes, a longer business life provided an advantage in terms of having a routine structure and process that disciplined every msme action, but there were also businesses that had been around for a long time but did not keep records. financial statements. while there are newly established businesses that have recorded financial statements, according to (rudiantoro & siregar, 2012) stated that when a new business is established it will encourage an entrepreneur to be more active in seeking information and ways to be able to develop his business in the future. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 317 conclusion the results showed that both simultaneously showed that education level (x_1) information technology (x_2) and business age (x_3) had a positive and significant effect on sak etap compliance. where the value of sig f (0.005) < standard error 0.05. partially the level of education (x_1) has a significant effect on compliance with sak etap where the value of sig (0.002) < 0.05). partially, information technology (x_2) has a significant effect on sak etap compliance where the value of sig (0.000) < 0.05). partially, business age (x_3) has a significant effect on sak etap compliance where the value of sig (0.016) < 0.05). references anggadwita, g., luturlean, b. s., ramadani, v., & ratten, v. (2017). socio-cultural environments and emerging economy entrepreneurship: women entrepreneurs in indonesia. journal of entrepreneurship in emerging economies. astuti, e. (2017). pengaruh karakteristik internal perusahaan terhadap penyiapan dan penggunaan informasi akuntansi perusahaan kecil dan menengah di kabupaten kudus. diponegoro university. bargal, h., patel, v. k., & bargal, p. (2021). role of entrepreneurship for economic growth and the employment generation in india. becker, g. s. (1965). a theory of the allocation of time. the economic journal, 75(229). hamzah, m. z., dewi, k. a. s., gunawan, i. d., & ratnaningtyas, h. (2018). determinant factors of the distribution growth at micro, small and medium business credit in indonesia year of 2010-2015. oida international journal of sustainable development, 11(07), 29–40. holmes, s. a. n. (1988). an analysis of the use of accounting. information by australian small business. journal of small business management, 1(46). l, g. r. 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(2021). micro, small and medium enterprises in times of crisis: evidence from indonesia. journal of the international council for small business, 2(4), 278–302. ulfah, s., toppe, p., taqwa, e., & anam, h. (2021). economic empowerment of the poor society in sigi regency, central sulawesi province, indonesia. international journal of multicultural and multireligious understanding, 8(5), 419–428. widarno, b. (2012). efektivitas perencanaan dan pengembangan sistem informasi. jurnal akuntansi dan sistem teknologi informasi, 6(1). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 62 corporate social responsibility and firm financial performance: a case of sme’s sector in pakistan. volume 1 number 2 july 2020 page 62-74 1waqas watto ahmad, 2daniel t h manurung, 3komang adi kurniawan saputra, 4syed ghulam mustafa, 1m.phil. department of commerce, bahauddin zakariya university, multan, pakistan 2stie widya gama, lumajang, indonesia 3faculty of economics and business, warmadewa university, indonesia 4research scholar, mirpur university of science &technology, azad jammu and kashmir corresponding author: waqas watto ahmad m.phil. department of commerce, bahauddin zakariya university, multan, pakistan e-mail: waqasbzu67@gmail.com article history: received: 2020-06-28 revised: 2020-07-10 accepted: 2020-07-27 abstract: the relation between corporate social responsibility and business value has been scrutinized, but a significant research gap remains when considering the association between corporate social responsibility and innovation. the paper assesses its relationship with firm innovation and organizational performance in a single integrative model by using spss data set of 53 pakistani sme’s firms. a questionnaire of self-administrative is developed to collect the data. researcher personally visits of different sme’s firms and collect the data from manager of sme’s firms. the research use 275 questionnaire is distributed in different sme’s sector. in this study the statistical techniques of data analysis are used to investigate and find out the relationship among the firm performance and the other factors. spss version16 is used for reliability analysis, descriptive statistics, regression analysis, correlation analysis, to check either modal is good fit or not. our results supports a partial mediation effect of innovation performance on the relationship between corporate social responsibility and firm performance, meanwhile the effect of corporate social responsibility on firm performance shrinks upon the adding of innovation performance to the model. the findings may help to understand how corporate social responsibility is an important driver mechanism for companies to be more inventive, proficient and effective. such studies talk about practical issues existing in the pakistani society. this is an exclusive study as it is focusing on pakistan smes sector, where a very limited research has been done. keywords: corporate sustainability, corporate social responsibility, financial performance, pakistan cite this as: ahmad, w.w., manurung, d.t.h., saputra, k.a.k., mustafa, s.g (2020). corporate social responsibility and firm financial performance: a case of sme’s sector in pakistan. international journal of environmental, sustainability, and social science, 1(2), 62-74. https://doi.org/10.38142/ijesss.v1i2.126. introduction in current years, the conception of the ‘corporate sustainability’, ‘corporate social responsibility (baumgartner)’, ‘corporate social performance’ and ‘environmental management’ have acknowledged escalating amounts of the awareness from both intellectual and the practitioners. given that the sustainability practice is the key to any company's endurance, embattled sustainable actions inside a company's strategy are more likely to develop into a source of competitive advantage (lloret, 2016). corporate sustainability is accomplished at the connection of the economic developments, environmental protections and the social responsibility(bansal, 2005); (white, 2009). therefore, organizing corporate sustainability is a deliberate and the profit-driven corporate retort to the environmental and social matters caused in the course of the organization's activities (salzmann, ionescu-somers, & steger, 2005). research available on the corporate sustainability concludes that, it is essential to think about these three magnitudes as well as their impact and the interrelations. (baumgartner, 2014) widen an integrated framework for the ‘corporate sustainability management’. this framework comprises of different the management levels and it is enhanced with the arrangement of management instruments to support the forecasting, employing, reviewing, and then controlling the corporate sustainability actions. economic sustainability holds general features of an organization, which have to be esteemed in order to stay in the market for longer time period. these features include novelty and technology(baumgartner & ebner, 2010). social viewpoint needs that, companies act dutifully towards consumers, investors, and the government and dutifully control internal firm associations international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 63 by motivating other employees in such a way that create worth for the company(eesley & lenox, 2006); (freeman, 2010). concerning the environmental measurement, defending the environment and raising the environmental performances are at the spirit of sustainability subject to be considering (baumgartner, 2014). the economic, social and the environmental restrictions are not merely analytical notions but symbolize the drivers that any firm can use to bring into line the business model to the business strategy. csr is classically linked as approach to put together the social and environmental characteristics into corporate activities (baumgartner, 2014). the academic society has shown that the csr direction is the solution to motivating long-term stability, growth and sustainable performances in a vigorous and varying environment(luo & homburg, 2007);(gyves & o'higgins, 2008); (lamond et al., 2008). (ebner & baumgartner, 2007)argue the terms csr and commercial sustainability, uphold that both are “voluntary business activities” and that csr is judge under corporate sustainability, given that middle stage that a firm experience on its way to execute corporate sustainability. according to (heikkurinen & bonnedahl, 2013)a sustainable growth orientation argues that the organizations have a liability for undertaking the planned accountability for the corporate sustainability. another main areas undertake by the sustainable growth discourse is the role of novelty in enhancing the sustainability(matos & silvestre, 2013); (boons & lüdekefreund, 2013). one of the increasingly significant way for the firms to put in to sustainable development are their sustainability-driven innovation performance(roome, 1994);(paramanathan, farrukh, phaal, & probert, 2004); (schaltegger, 2011). sustainability oriented innovations is the addition of social features into products, processes, and the organizational structures. soi describes a way, which to chase need the purposeful management of economic, social, and ecological feature (hansen, grosse-dunker, & reichwald, 2009)so that they turn out to be incorporated into the devise of new products, processes, and organizational structures (klewitz & hansen, 2014). lately, subsequent the recommendations that are outlined in the eu paper entitled “a renewed eu strategy 2011e2014 for csr”, the pakistan government has taken a step ahead when on october 24, 2014 it accepted an important proposal called “pakistan strategy on companies' corporate social responsibility practices 2014e2020” to expand csr follow not only to listed companies and state-owned business enterprises but also to the rest of the companies, consist of smes. one of the main goals of the pakistan strategy on csr (alang, mcalpine, & henning-smith) is to link the csr with novelty. although the proof seems to recommend that both the innovation and csr should be measured vital determinants of a firm's performance indicators, studies empirically address their joint special effects on performance are imperfect(abdulai mahmoud & hinson, 2012);(gonzález-ramos, donate, & guadamillas, 2014). hence, this paper suggests and tests a model of the relationship between the three dimensions of sustainability: csr activities (social and environmental sustainability), innovation performance and firm performance (economic sustainability) in a sample of pakistan small and medium-sized enterprises (smes). the reason of this input is to better recognize the links that might exist among innovation performance and csr practices in the background of smes and emphasize the added values that can advantage business dealings. a range of studies have clear dimension scales considering precise aspects or dimensions of the csr. though, none of them are found an acceptable measure of the amount of a firm's orientation to the csr in its whole degree (gallardo-vázquez & sanchez-hernandez, 2014). in order, we describe a scale to wrap the dissimilar dimensions of the csr at a precise local level. our study is expressed around the three main research questions. firstly, we aim to explain the link between csr and the innovation performances from a firm strategic perspective in their precise context of smes. secondly, we aim to explain the relation among csr practices and firm performance in their precise context of smes. social responsibility appears to have somewhat an ambiguous and composite impact on the firm performance, though no true causality has been established yet. the need of consent might imitate model specification problems, like lapse of intangible resources. the relation among csr and firm presentation may be an object of not calculating for the effect of r&d on csr(mcwilliams & siegel, 2000). in this sense, (surroca, tribó, & waddock, 2010)exhibit that intangible resources, together with innovation, may be a misplaced link to clarify relation among csr and financial performances. thirdly, the paper discovers if novelty performance arbitrate the relation among csr practices and firm performance in smes. this paper contributes to the literature in a number of ways and varies from prior researches on csr in several features. firstly, it has been renowned that researches on csr in smes are fairly slight and little is known empirically about the level of the social responsibility in small firms. the applicable existing literature on the knowledge gap that survive in the csr-sme relation is still far from building a combine and usually accepted model to examine such relations, as well as given that a responsible viewpoint on the management of smes (russo & perrini, 2010). secondly, while previous research has often contract with soi in large firms, the last decade has started to make broad information on the specificities of soi in smes as they are ever more documented as central contributor to sustainable growth (klewitz & hansen, 2014).finally, the paper tries to provide empirical hold to the pakistan policy on csr and innovation for smes. the “european public governance model” coagulate by the “europe 2020 strategy” encourage a type of market economy centered on the contest and consumer entrance as the actual source of the stimulating economic growth found on innovation. in the eu document titled as “a renewed eu strategy 2011e2014 for csr” (european parliament, 2011), the european commission believe that apprehension about csr have become a steady of its procedures and is in the middle of the process and their business strategy. in general, it is disputed that csr must be incorporated into business management models as it is helpful for mitigating strategic choices and permit the company to create valuable insubstantial strategic assets in order to attain competitive advantages and a high level of financial performance(mcwilliams & siegel, 2000);(hart & international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 64 sharma, 2004);(surroca et al., 2010). the major reason for selecting a sustainability approach is to lessen the negative environmental and social contact of corporate activities while improving (or at least not reducing) the economic performance of the corporation (falle, rauter, engert, & baumgartner, 2016).though the relation among csr and innovation has been examine and found to be positive in quite a few papers(mcwilliams, siegel, & wright, 2006);(padgett & galan, 2010);(nancy et al., 2010), csr accessible research has not yet obviously shown the nature of the relation(surroca et al., 2010). more and more, studies discover the link among innovation and csr show up the double direction that the innovation and csr can take(macgregor & fontrodona, 2008);(gallego-alvarez, manuel prado-lorenzo, & garcía-sánchez, 2011);(bocquet, le bas, mothe, & poussing, 2013);(gonzález-ramos et al., 2014). two routes have thus been put ahead (perrine, scanlon, li, odom, & grummer-strawn, 2012). first, in some of the firms a csr innovation route has been found which is explained by the reality that venture are driven mainly by values. these firms take into description the major impact of their behavior on the environment and the community. this doesn’t mean, though, these companies drop sight of profit. on the other hand, the innovation csr route is there in enterprises carry out mainly by the formation of value. it shows the relation among csr and innovation is most manifest in enterprises where csr is an essential part of the company's strategy(mendibil, hernandez, espinach, garriga, & macgregor, 2007). some of the authors try to recognize the type of the csr strategy that most excellently favors innovation(daellenbach, sharma, & vredenburg, 1998);(perrine et al., 2012);(torugsa, o’donohue, & hecker, 2012);(bocquet et al., 2013). using ‘supply and demand theory’ as a framework, (mcwilliams & siegel, 2000) show that the adoption of environmental practices, going beyond lawful necessities, may endorse investments in research and development, which in turn can create both the process and product innovation. by using a case study methodology, (macgregor & fontrodona, 2008)analyze the csr-innovation relation for companies from spain, italy and the uk. their findings underline that csr-driven novelty is aimed at products and the services that have some kind of social purpose, while innovation-driven csr may be more united with building social procedure and is motivated by value. other frameworks,(harms, wagner, & glauner, 2010) disclose that csr, conceptualized as the multi-dimensional assessment of a firm's liable performance that leads to novelty and strong social profit. however, (gallego-alvarez et al., 2011) analyzing the bi-directional relation among csr and innovation, offer facts that sustainable practice do not for all time lead to the value making and innovation. in the field of smes, (battaglia, testa, bianchi, iraldo, & frey, 2014)conducted a survey among 213 smes working in the fashion sector in two eu countries, italy and france. the results show a strong and the positive correlation among several csr related variables and competitiveness in terms of two of its facets: innovation and intangible performance. many researchers have developed scales to measure organizational performance or effectiveness. traditionally, authors have considered financial measures, such as sales growth, return on equity, net profit after taxes, productivity or return on assets (richard, devinney, yip, & johnson, 2009).in recent years, scholars have placed their focus on advocating for and developing more comprehensive, multi-dimensional qualitative-based frameworks of organizational performance, emphasizing that a concept as complex as organizational performance may be more appropriately captured through a multidimensional framework than through a single construct(quinn & rohrbaugh, 1983);(rojas, 2000). regarding this, (quinn & rohrbaugh, 1983) gain insight into the dimensions within organizational performance by explaining four separate models of organizational performance (i.e. human relations, open systems, rational goals and internal processes). as indicated by(quinn & cameron, 1988), the human relations model places a great deal of emphasis on flexibility and internal focus, cohesion and morale, and human resource development being operationalized by aspects such as employees' motivation and turnover and labour absenteeism. meanwhile, the open system model is laid down on flexibility, external focus, growth and resource acquisition. aspects such as customer satisfaction, the speed of adjustment to the changeable needs of the markets and the brand image and corporate reputation are relevant under this model. the rational goal model emphasizes control and external focus, and stresses the effectiveness criteria shown in planning and goal setting and productivity and efficiency. this model is evaluated according to measures such as market share, profitability and productivity. finally, the internal process model is focused on control and internal focus, giving high importance to the role of information management and communication and considering stability and control as the main points. this model is operationalized using measures such as the improvement in the quality of products/services, coordination of internal processes and organization and coordination of human resources. based on the work of(quinn & rohrbaugh, 1983), researchers have considered not just financial measures (e.g., roe, sales growth, profits or productivity) but also non-financial measures (e.g. customer satisfaction, corporate reputation, employee satisfaction, the quality of products or services and human resource management) as equally critical in determining organizational performance(black & lynch, 2001);(capelli & neumark, 2001);(roberts & dowling, 2002);(wiklund & shepherd, 2003);(wade & hulland, 2004);(smith, 2007);(van der helm‐vanmil et al., 2007);(lakhal & pasin, 2008). as a result, the present study proposes an integrated measurement scale to capture organizational performance, which is done by adopting a scale designed by (marín, rubio, & maya, 2012)to quantify the financial and non-financial constructs of organizational performance. through the theory of resources and capabilities(amit & schoemaker, 1993), research has shown that the resource-based perspective explains why firms engage in csr activities. (branco & rodrigues, 2006)posit that csr provides internal or external benefits, or both. investments in socially responsible activities may have internal benefits by helping a firm to develop new resources and capabilities which are related to know-how and corporate culture. moreover, as (coelho, branco, & rodrigues, 2006)point out, “socially responsible employment practices such as fair wages, a clean and safe international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 65 working environment, training opportunities, health and education benefits for workers and their families, provision of childcare facilities, flexible work hours and job sharing, can bring direct benefits to a firm by increased morale and productivity while reducing absenteeism and staff turnover. as well as productivity benefits, firms also save on costs for recruitment and training of new employees”. meanwhile, the external benefits of csr are related to its effect on corporate reputation, which in turn can be understood as a fundamental intangible resource that can be created or depleted as a consequence of the decisions to engage or not in social responsibility activities and disclosure. as indicated by (coelho et al., 2006), “by demonstrating that they operate in accordance with social and ethical criteria, firms can build reputation, whereas failing to do so can be a source of reputational risk. reputational capital depends on stakeholder support. thus, it is created when a firm is able to obtain support from its stakeholders: employee commitment, customer loyalty, attractiveness to investors, collaboration of partners, favorable regulation, endorsements from activist groups, legitimacy from the community, and favorable coverage from the media”. as (sen, bhattacharya, & korschun, 2006)noted, csr awareness relates to positive stakeholder reactions towards the company, not only in the consumption domain but in the employment and investment domains as well. this insight corroborates the notions of (du & vieira, 2012)that, by engaging in csr activities, companies can not only generate favorable stakeholder attitudes and better support behaviors (e.g. purchase, seeking employment, investing in the company), but also, over the long run, build corporate image, strengthen stakeholder company relationships, and enhance stakeholders' advocacy behaviors. luo and bhattacharya (2006) document that csr contributes to a positive market value that can help managers to achieve a competitive advantage and greater financial benefits. in this vein, (bhattacharya & sen, 2004)indicate that there is a positive link between csr and consumer patronage spurring companies to devote greater resources to csr activities while (smith, 2007) argues that csr activities in the form of equal employment opportunity (eeo) policies and practices and environmentally responsible commitments enhance long-term shareholder value by reducing costs and risks. he contends that explicit eeo statements are necessary to illustrate an inclusive policy which reduces employee turnover through improving morale.” because of increasing pressures related to humanity and environment, major concerns have emerged in the business world. csr has developed as a general framework for alleviating these pressures(turker, 2009). the relevant literature has provided differing definitions of csr. for example, (bowen & johnson, 1953) defined csr as the obligations of a manager “to pursue those policies, to make those decisions, or to follow those lines of action which are desirable in terms of the objectives and values of our society.” alternatively, (carter, 2005)defined the concept as a “corporate activity and its impact on different social groups … the firm's consideration of, and response to, issues beyond the narrow economic, technical, and legal requirements of the firm.” taking these understandings into account, this study defines csr as the behaviors of a firm which aim to affect social and nonsocial stakeholders positively and goes beyond its economic interest (turker, 2009). there are contradictory results in the extant literature about the effect of csr on the financial performance of firms. some researchers found no positive relationship between csr and financial performance(goll & rasheed, 2004); (carter, 2005)because socially responsible initiatives result in additional costs, such as employee welfare programs, charity, community development, and establishing environmental sensitive policies (carter, 2005). in contrast, other researchers found that csr is positively related to financial performance(goll & rasheed, 2004);(carter, 2005). accordingly, csr may enhance shareholder value by boosting sales, raising employee morale, increasing productivity, and stimulating innovation. csr can also improve the reputation of a firm, enhance its customer loyalty, and raise consumer demand directly (lev, petrovits, & radhakrishnan, 2010). there are two major theoretical approaches that link csr to firm performance. friedman and neo-classicists suggest the existence of a negative relationship between csr and financial performance(goll & rasheed, 2004). according to (friedman, 1970) only people have liabilities. a firm is an artificial person, so it has artificial concerns. this thought is called shareholder perspective, suggesting that the only duty of business managers is to serve the interests of shareholders by seeking more profit(evans & sawyer, 2010). on the other hand,(hannan & freeman, 1984)) stakeholder perspective suggests that firms need to meet the needs of the stakeholders in addition to the shareholders. according to this perspective, stakeholders are critical for the existence of the firm. the basic idea of the stakeholder perspective is that a firm's success depends on how it is able to manage relationships with key groups, such as customers, employees, suppliers, communities, politicians, and owners, each of which can affect its ability to reach its goals(ihlen, 2008). with this in mind, stakeholders contribute to a firm's wealth creating activities (evans & sawyer, 2010). additionally, in fast changing and unpredictable environments, socially responsible behavior helps firms to gain support from various external stakeholder groups (goll & rasheed, 2004).in today's literature, it is generally accepted that a business has responsibilities, such as economic, legal, and ethical issues, as does a human (ihlen, 2008).csr also includes such liabilities of environmental protection; human resource management; health and safety issues; cultural aspects; and stakeholders (friedman, 1970)firms therefore need to operate in both socially and environmentally responsible ways while maximizing stakeholder value by focusing on their financial performance(evans & sawyer, 2010). however, a critical question still remains as to whether csr enhances performance or simply distributes corporate profits(lev et al., 2010). there are mixed results in the extant literature on whether csr has financial and other benefits for firms(goll & rasheed, 2004); (carter, 2005)because concepts like csr might be deeply rooted in the organizational culture. there is generally a big separation between csr and financial performance, since the direct effect of csr on financial performance cannot easily be observed(goll & rasheed, 2004);(luo & bhattacharya, 2006).hence, this study investigates the effect of csr on financial performance and further, competitive advantage through esd which international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 66 “encompasses all activities through which the buying firm helps its suppliers reduce their negative environmental impact”. firms with high levels of csr are expected to improve their suppliers' products and procedures because society thinks that esd is a natural component of csr. however, the relationship between the social dimension of csr and esd in still not completely clear in sscm studies (seuring & müller, 2008). h1. csr of smes is positively related to innovation performance. the impact of csr on economic performance has received considerable attention in the literature over the past three decades. according to the stakeholder theory, there is generally expected to be a positive relationship between csr and financial performance. the success of an organization depends on the organization's capacity to manage the relationships with its stakeholders. management of relationships with key business stakeholders has become an essential tool for value generation(hammann, habisch, & pechlaner, 2009), making the stakeholders theory's interpretation a necessary step in understanding any possible relationship amongst csr and firm performance (vázquez-carrasco & lópez-pérez, 2013). the basic assumption behind this theory is that csr may be an organizational device that leads to more effective use of resources(orlitzky, schmidt, & rynes, 2003), which has a positive impact on corporate financial performance. however, no consensus has emerged so far. social responsibility seems rather to have an ambiguous and complex impact on firm performance, although no true causality has been proved yet. while a lot of research points towards a mild positive relationship (aupperle, carroll, & hatfield, 1985);(mcguire, sundgren, & schneeweis, 1988);(orlitzky et al., 2003);(maron et al., 2006);(wu, 2006);(rodgers, choy, & guiral, 2008), this connection has not been fully established(polonsky, neville, bell, & mengüç, 2005);(prado‐lorenzo, gallego‐alvarez, & garcia‐sanchez, 2009),; (park & lee, 2009) and the mechanisms through which performance is enhanced by csr are not well understood(jawahar & mclaughlin, 2001); mill, 2006; barnett and salomon, 2006). qu (2009) argues that lack of coherence between earlier and more recent studies may be attributed to the fact that “business environments are in a state of flux and the current business environments are becoming more favourable towards businesses that place an emphasis on csr”. the results of their research stated that iso 14001 certification in these two countries had a high influence and influenced the company's involvement in the practice of csr disclosure. manurung and rachmat (2020). the existence and the nature of the relationship between csr and performance is even less clear when csr strategies and practices are adopted by smes (morsing and perrini, 2009). there have been few studies investigating this relationship in smes (niehm et al., 2008; marín and rubio, 2008; hammann et al., 2009; sweeney, 2009, torugsa et al., 2013; gallardo-vazquez and sanchez-hernandez, 2013, 2014; turyakira et al., 2014 ). this is due both to the difficulty in identifying the effects in the mediumelong term (lepoutre and heene, 2006) and to the nature itself of csr strategies, often characterized by a lack of codification and based on informal relationships between smes and their stakeholders (battaglia et al., 2014). from these arguments, the following hypothesis is proposed:” h2. csr of smes is positively related to firm performance. most academic literature claims that innovation activities are inherently linked to higher company performance, and the determinants of innovation performance, that is, the magnitude of the economic returns of innovation, have attracted considerable academic interest (saez-martinez et al., 2014). the literature review suggests there remains a lack of understanding about how csr initiatives may improve smes performance through innovation. in this sense, aguinis and glavas (2012), after review the csr literature based on 588 journal articles and 102 books and book chapters, reveal important knowledge gaps related to the adoption of different theoretical orientations by researchers studying csr at different levels of analysis, and the need to understand underlying mechanisms linking csr with outcomes. some reviews indicate opportunities to test mediating mechanisms and moderating conditions (barnett and salomon, 2006) such as r&d investments (mcwilliams and siegel, 2000), or firm's intangible resources including innovation (surroca et al., 2010) or the moderating effect of measurement issues (orlitzky et al., 2003). in general, csr literature has considered a firm's innovation effort as a variable that contributes to explaining the relationship between csr activities and financial performance more accurately (surroca et al., 2010; wagner, 2010). for instance, mcwilliams et al. (2006) suggested that r&d investment is a necessary aspect for a firm seeking to improve its financial performance through the use of csr as a differentiation strategy. hull and rothenberg (2008) also stated that innovation may moderate variables that affect financial performance, such as firm's csr, thereby amplifying its final outcome. there are also particular elements of csr that have been studied with respect to their relationship with innovation. in short, innovation strategies oriented towards csr facilitate new ways of enhancing corporate responsibility through rebuilding the relationship between organizations and their stakeholders (gonzalez� ramos et al., 2014). surroca et al. (2010), from research developed in a sample of 599 companies in 28 countries, argued that intangibles mediate the relationship between corporate responsibility performance and corporate financial performance, and that this mediation operates in both causal directions. they concluded that there is no direct relationship between them, but that there is a virtuous circle connecting both performance measures through intangibles. investing in corporate responsibility performance improves intangibles that lead to superior levels of corporate financial performance, which in turn must be reinvested in intangibles in order to improve corporate responsibility performance. in this sense, waddock and graves (1997) suggested that corporate responsibility performance and corporate financial performance are synergistic: corporate responsibility performance is both a predictor and a consequence of corporate financial performance, thereby forming a virtuous circle. to account for any mediating effect that this variable could play, the following hypothesis has been proposed:” international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 67 h3. innovation performance mediates the relationship between csr of smes and firm performance the rest of the paper is prepared as follows: section 2 contains our analytical framework related to csr practices and their potential link with innovation and performance. empirical evidence and research hypotheses are analyzed. section 3 describes the research method (data collection and sample), and the variables and models to test the hypothesis are described. in section 4, the results of the empirical analysis are given. section 5 summarizes the main findings and consequences and presents the conclusions. method this study purpose is to explore the corporate social responsibility and firm innovation towards the firm performance. this chapter contains different kinds of activities such as study type, form of investigation, research model, level of researcher interference, time horizon, study setting, data collection instrument, type of scale, instrument of measurement, sample and sample size, target population, data collection, data analysis, sampling techniques, and pilot study. the target population of our study are smes from the district of punjab (pakistan). the data collection process was carried our directly by sme’s firms from january 2017 to february 2017. the information about the variables used for the study was collected through a questionnaire addressed to the companies' managers. this questionnaire was previously validated through a pilot survey. five smes were randomly selected from a database to perform the pilot study. based on these responses and subsequent interviews with participants in the pretest, minor modifications were made to the questionnaire for the next phase of data collection. responses from these five pilot-study firms were not included in the final sample. a questionnaire of self-administrative is developed to collect the data. researcher personally visits of different sme’s firms and collect the data from manager of sme’s firms. the 310 questionnaire is distributed in different sme’s sector out of them 274 questionnaires are filled and received back. out of them 17 questionnaires are not properly filled and incomplete and not useful for data analysis. 257 questionnaires are properly filled and usable for data analysis. the response rate is 82.90%. in this study the statistical techniques of data analysis are used to investigate and find out the relationship among the firm performance and the other factors. spss version16 is used for reliability analysis, descriptive statistics, regression analysis, correlation analysis, to check either modal is good fit or not. there are different methods to collect the data like interviews, instrument adoption. results and discussion this chapter will explain various techniques which are used in this research study to analyze and explore the data and finings of research in main survey. the data is collected from telecommunication sector lahore pakistan and the basic purpose of current chapter is to describe the research findings and results in figures. it also clarified the detail of profile, facts and figures, and other information of respondents. after complete investigation of instrument the reliability test is used for test accuracy and hypothesis of the research model. table 1.descriptive statistics n minimum maximum mean std. deviation fp 258 2.38 4.88 3.6592 .38498 employees 257 2.40 5.00 4.3370 .46795 customer 257 2.00 5.00 4.2733 .53486 supplier 257 2.33 5.00 4.2879 .51549 community 257 1.00 5.00 3.9852 .83756 responsibility 257 2.33 5.00 4.2879 .47950 innovation 258 3.00 5.00 4.2202 .47068 valid n (listwise) 257 table 2. correlations fp employees customer supplier community responsibility innovation fp pearson correlation 1 .208** .158* .128* .407** .206** .375** sig. (2-tailed) .001 .011 .041 .000 .001 .000 n 258 257 257 257 257 257 258 employees pearson correlation .208** 1 .381** .312** .165** .314** .123* sig. (2-tailed) .001 .000 .000 .008 .000 .048 n 257 257 257 257 257 257 257 customer pearson correlation .158* .381** 1 .297** .157* .353** .137* sig. (2-tailed) .011 .000 .000 .012 .000 .028 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 68 n 257 257 257 257 257 257 257 supplier pearson correlation .128* .312** .297** 1 .308** .225** .078 sig. (2-tailed) .041 .000 .000 .000 .000 .214 n 257 257 257 257 257 257 257 community pearson correlation .407** .165** .157* .308** 1 .221** .112 sig. (2-tailed) .000 .008 .012 .000 .000 .073 n 257 257 257 257 257 257 257 responsibility pearson correlation .206** .314** .353** .225** .221** 1 .124* sig. (2-tailed) .001 .000 .000 .000 .000 .047 n 257 257 257 257 257 257 257 innovation pearson correlation .375** .123* .137* .078 .112 .124* 1 sig. (2-tailed) .000 .048 .028 .214 .073 .047 n 258 257 257 257 257 257 258 **. correlation is significant at the 0.01 level (2-tailed). *. correlation is significant at the 0.05 level (2-tailed). table 3. model summary model r r square adjusted r square std. error of the estimate 1 .442a .196 .180 .34730 a. predictors: (constant), responsibility, community, employees, supplier, customer table 4. anovab model sum of squares df mean square f sig. 1 regression 7.359 5 1.472 12.203 .000a residual 30.274 251 .121 total 37.634 256 a. predictors: (constant), responsibility, community, employees, supplier, customer b. dependent variable: fp table 5. coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 2.311 .273 8.478 .000 employees .100 .052 .122 1.901 .058 customer .029 .046 .041 .629 .530 supplier -.043 .047 -.058 -.921 .358 community .174 .028 .380 6.290 .000 responsibility .066 .050 .082 1.308 .192 a. dependent variable: fp reliability statistics cronbach's alpha n of items .652 7 conclusion corporate sustainability has been proposed as a framework to address the full array of sustainability challenges (lozano et al., 2015). conceptually, corporate sustainability stems from the broader concept of sustainable development and represents a construct parallel to csr (montiel, 2008). social responsibility forms the normative rationale for corporate sustainability integration at strategic level (engert et al., 2016). from a theoretical perspective, a relation between csr and innovation performance is supported, especially when the influence of csr practices on innovation performance is considered. however, not enough empirical studies have been made on this relation. moreover, although research has analyzed the direct international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 69 impact of csr on firm performance, few studies have analyzed whether a mediating effect exists between csr and firm performance through the innovation performance. this study aims to make a contribution to determine the impact of csr practices on innovation performance from a firm strategic perspective in order to better understand the links that might exists in the context of smes and highlight the added value that can benefit business interaction. this study focuses on the measurement of five main dimensions of csr (csr with suppliers, customers, employees, local community and environmental responsibility) and then assesses its relationship with innovation performance and firm performance in a single integrative model by using structural equation modelling on a data set of 53 pakistani firms. our results show that the companies who have been most proactive in their csr activities could also be the best performing companies. this positive link is, however, moderated by innovation. the effect of csr on firm performance improves through an increase on innovation performance. in a business environment with increasing importance on a company's intangible, we argue that innovation may help to ensure the sustainability of a more responsible approach to business, resulting in system level solutions that are at the same time, responsible and profitable. therefore, the focus should be on integrating the different activities and tying them in with the company strategy, as this is the only way to generate value. despite the growth in csr in recent years, practice is still mainly the preserve of large companies and is often tied in with notions of sacrifice for small companies. these findings indicate that csr is an important driver mechanism for companies to be more innovative, efficient and effective. the european observatory of smes states that most small company implementation of csr is done on an occasional basis, and not tied to business strategy. the real advantages will only be realised once csr is tied to the core decisionmaking process. if we can help smes add value to their business operations at the same time as behaving responsibility, there will be a real chance of positive change. there is still not sufficient belief in added value from csr implementation. this can be partly attributed to a lack of adequate metrics which show the value of various csr elements. the study described in this article aims to develop a better understanding of how csr initiatives can lead to successful innovation in smes. the development of the innovation capabilities of smes through responsible and sustainable initiatives can contribute to the competitiveness of smes and hence the development of regional economies. in competition with bigger companies, the disruptive innovation could be the power of the more sustainable smes: smaller organizations can control their capacities for entrepreneurial innovations and organizational change, thereby learning to achieve advantages over larger organizations (moore and manring, 2009).” the paper assesses its relationship with firm innovation and organizational performance in a single integrative model by using spss data set of 53 pakistani sme’s firms. our results supports a partial mediation effect of innovation performance on the relationship between corporate social responsibility and firm performance, meanwhile the effect of corporate social responsibility on firm performance shrinks upon the adding of innovation performance to the model. the findings may help to understand how corporate social responsibility is an important driver mechanism for companies to be more inventive, proficient and effective.first, this research is based on single source at a single point in time on survey data. longitudinal study approach is valuable to refine model and determine the causal sequences of this study.second, this research investigation is based on single country. sample size is 53 smes. sample size may be enhance to get rigors results. to strengthen the empirical rigor and generlizability same research setting is used with cross country.third, this study is focus on the financial performance. other non financial aspects of the employees also tested like satisfaction, quality of life, meaning of work. reference abdulai mahmoud, m., & hinson, r. e. 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(2006). corporate social performance, corporate financial performance, and firm size: a metaanalysis. journal of american academy of business, 8(1), 163-171. appendix academic research survey the following section covers the questions on your views about the firm performance. record your responses on 1 – 5 scale given below: strongly disagree disagree neutral agree strongly agree 1 2 3 4 5 financial performance 1 during last three year profit of sme’s increase 1 2 3 4 5 2 during last three year return on assets increase 1 2 3 4 5 3 during last three year sme’s has introduced improvements relative to customer service 1 2 3 4 5 4 during last three year sme’s has introduced improvements relative to relations with customers 1 2 3 4 5 5 during last three year sme’s has introduced improvements relative to customer loyalty 1 2 3 4 5 6 during last three year sme’s has improved with regard to staff absenteeism 1 2 3 4 5 7 during last three year sme’s has improved with regard to the working environment 1 2 3 4 5 8 during last three year sme’s has improved with regard to employees' loyalty and morale 1 2 3 4 5 the following section covers the questions on your views about corporate social responsibility. record your responses on 1 – 5 scale: csr with employees 6 our company takes into account employees' interests for decision-making 1 2 3 4 5 7 supports employees willing to take further training 1 2 3 4 5 8 helps employees achieving work-like balance 1 2 3 4 5 9 understands the importance of stable employment 1 2 3 4 5 10 develops training programmes for employees regularly 1 2 3 4 5 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 73 csr with customers 11 our company meets its commitments about quality and price 1 2 3 4 5 12 informs customers about appropriate use and risks of products 1 2 3 4 5 13 takes the necessary steps to avoid customer complaints 1 2 3 4 5 14 give response to customer complaints 1 2 3 4 5 csr with suppliers 14 our company takes into account suppliers' interests for decision-making 1 2 3 4 5 15 asks suppliers about the image of our firm 1 2 3 4 5 16 informs suppliers about changes in our company 1 2 3 4 5 csr with local community 17 takes into account the local community's interests for decision-making 1 2 3 4 5 18 supports cultural and sport activities 1 2 3 4 5 19 keeps transparent relationships with local politicians 1 2 3 4 5 20 considers itself as a part of the community and worries about its development 1 2 3 4 5 21 conducts programs to support disadvantaged groups 1 2 3 4 5 csr with environmental responsibility 22 designs products and packaging to be reused, repaired or recycled 1 2 3 4 5 23 exceeds voluntarily environmental regulations 1 2 3 4 5 24 invest in saving energy 1 2 3 4 5 25 adopts measures to design ecological products or services 1 2 3 4 5 26 implements programs to reduce water consumption 1 2 3 4 5 27 performs environmental audits periodically 1 2 3 4 5 the following section covers the questions on your views about firm innovation performance. record your responses on 1 – 5 scale given below: strongly disagree disagree neutral agree strongly agree 1 2 3 4 5 28 the number of new or improved products/services launched to the market is above the average of your industry 1 2 3 4 5 29 the number of new or improved internal processes is above the average of your industry 1 2 3 4 5 30 top management emphasizes on research and development 1 2 3 4 5 31 in the last five year, new product lines have been introduced 1 2 3 4 5 32 changes introduced in our products during the last five years are important 1 2 3 4 5 demographical information name of organization gender male female qualification bachelors masters others designation/level of job lower level job middle level job top level job international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 74 department experience with current organization total work experience tenure as a manager age (in years) 751 analysis of the pattern of education for persons with disabilities in law number 20 of 2003 concerning the national education system volume: 3 number: 3 page: 751 – 755 1zamrony abdussamad, 2sudarsono sudarsono, 3imam koeswahyono, 4istislam istislam 1,2,3,4faculty of law, brawijaya university, indonesia corresponding author: zamroni abdussamad email: zamroni@ung.ac.id article history: received: 2022-06-24 revised:2022-05-10 accepted: 2022-11-11 abstract: inclusive education has many different meanings and interpretations. there is still some uncertainty about the difference between inclusive and special education for individuals with disabilities, sometimes known as special schools (slb). meanwhile, the term inclusive education is not known in the national education system law, which uses the term "special education and special services," which is explained in article 32 of law no. 20 of 2003 concerning the national education system: (i) special education is education for students who have difficulty levels. participating in the learning process due to physical, emotional, mental, social, intellectual potential and special talents. (ii) special service education is education for students in remote or underdeveloped areas, remote indigenous peoples, and experiencing natural disasters, social disasters, and economically disadvantaged. this research's problem approaches are conceptual, statutory, and case approaches. based on this, we found that the ambiguity of norms affects the pattern of providing education for persons with disabilities, namely the dualism of providing education for persons with disabilities with a special and inclusive approach which has an impact on legal uncertainty in norms, concepts and implementation. keywords: disabilities, education, inclusive. cite this as: abdussamad, z., sudardono, koeswahyono, i., istislam. (2022) “analysis of the pattern of education for persons with disabilities in law number 20 of 2003 concerning the national education system”. international journal of environmental, sustainability, and social sciences, 3 (3), 751 – 755. introduction indonesia has always had laws governing individuals with disabilities. even two years after indonesia's independence, in 1947, legislation for individuals with disabilities was enacted. the presence of this rule demonstrates that the indonesian government has long been concerned about people with disabilities. the vocabulary employed by the indonesian government about disability has also evolved in response to the passage of new laws and regulations. starting with the terms "disabled" in 1947, "those who are physically or mentally defective" in 1954, "tuna" in 1974, "people with disabilities" in 1992, "disabled persons" in 1991 and 2003, and most recently "children with special needs" and "people with disabilities" in 2016 (wibowo & muin, 2018). changes in vocabulary about the notion of disability demonstrate that the knowledge and definition of disability in indonesia are evolving. first, the concept of disability contains physical defects, then widens to include non-physical deficits. lastly, the definition of disability includes deficiencies and advantages above normal in children with special needs. the way people with disabilities are treated in indonesian schools has also changed. the implementation of special education in indonesia is regulated by government regulation 72 of 1991, issued in 1991. mailto:zamroni@ung.ac.id 752 individuals with disabilities have the option to attend school, but they are isolated from nondisabled people, thanks to the construction of special schools (slb). slb deployment in indonesia has various flaws. according to karwono's research, parents are hesitant to send their children to special schools since they would be stigmatized in society if their children attend special schools. slb is also exceedingly rare at the primary and secondary levels of schooling. according to statistics, there are 1,924 special schools in indonesia, much less than the 146,826 primary schools. parents are hesitant to send their children to special schools since there are none near their houses, as opposed to primary schools, which are available in every district in indonesia (adioetomo et al., 2017). according to the above statement, people with disabilities have the right to an education, which the government of indonesia has a duty to fulfill. as a result, this research will examine how people with disabilities have the right to an education. it will be beneficial to understand this. researched what policies the government of indonesia has adopted and will take to uphold. based on the background above, the problems that will be studied in the research are: what is the pattern of education for persons with disabilities in law number 20 of 2003 concerning the national education system? methods this research is normative juridical research, namely, the method or procedure used to solve the problem in this research by collecting and processing legal material. this research's problem approaches are conceptual, statutory, and case approaches. a conceptual approach is an approach to studying and analyzing the framework of thought or conceptual framework as well as the theoretical basis of the objectives of this study. the approach to legislation (statute approach) is an approach taken to various related legal rules to the problem in this research (ibrahim, 2005). result and discussion after indonesia ratified the salamanca charter in 1994, government rules for students with disabilities altered. the indonesian government passed law no. 20 of 2003, establishing the national education system. according to law number 20 of 2003, education for kids with special needs or exceptional intellect can be provided in public elementary schools. since the law's passage, indonesia has begun to construct inclusive schools. it began in 2004 with the staging of a national conference that culminated in the bandung declaration of indonesia's commitment to "inclusive education". then, in 2005, an international conference was convened in singapore, which resulted in the bukit tinggi recommendation, which underlined the need to continue to improve the inclusive education program as a strategy to ensure that all individuals with disabilities get a quality education (rudiyanti, 2011). inclusive education has many different meanings and interpretations. there is still some uncertainty about the difference between inclusive and special education for individuals with disabilities, sometimes known as special schools (slb). in other words, many still believe that inclusive education only applies to people with disabilities. it is still incorrect because inclusive education is designed for everyone with varied learning requirements, not only persons with disabilities (handayani & rahardian, 2013). as a result of inclusive education, every kid may get an education without fear of discrimination. given this, what should be noted in implementing inclusive education is a system capable of accommodating the demands of persons with disabilities. 753 unesco developed the definition of inclusive education in its guidelines for inclusion: ensuring access to education for all, that: “inclusion is seen as a process of responding to the diverse needs of all learners through increasing participation in learning, culture, and society, and reducing exclusion in and from education. it involves changes and modifications in content, approaches, structures and strategies, with a shared vision that includes all children of the right age range and the importance of responsibilities and arrangements for educating all children”(opertti, brady & duncombe, 2009). in indonesia, inclusive education is officially defined as: "a system of educational services that include children with special needs, to study together with their peers in regular schools closest to their place of residence". the implementation of inclusive education requires schools to make adjustments both in terms of curriculum, educational facilities and infrastructure, as well as learning systems tailored to students' individual needs (penyusun, 2012). article 1 regulation of the minister of national education of the republic of indonesia no. 70 of 2009 concerning "inclusive education for students with disabilities and potential intelligence and special talents": "inclusive education is an education system that provides opportunities for all students with disabilities and potential intelligence and special talents to participate in education or learning in an educational environment together with students in general”. meanwhile, the term inclusive education is not known in the national education system law, which uses the term "special education and special services," which is explained in article 32 of law no. 20 of 2003 concerning the national education system: (i) special education is education for students who have difficulty levels. participating in the learning process due to physical, emotional, mental, social, intellectual potential and special talents. (ii) special service education is education for students in remote or underdeveloped areas, remote indigenous peoples, and experiencing natural disasters, social disasters, and economically disadvantaged. based on this, both "special education" and "special service education" have the same students. that is, "inclusive education" has a very different nature from "special education" and "special service education" because the two education services are carried out separately from regular education for children who are not "special needs". meanwhile, inclusive education for persons with disabilities with special needs is carried out in an integrated manner together with non-disabled persons in regular education. therefore, if inclusive education is defined as education for all, and includes all persons with disabilities without exception, by including persons with disabilities in general classes with nondisabled persons, then persons with disabilities who have special services in the national education system law must be interpreted more broadly, not only who have physical (blind, deaf) and non-physical (intellectual) barriers, but also persons with disabilities with learning disabilities due to geography, socio-economic and cultural factors (sukadari, 2020). it is a significant problem, especially in the national education system law. as previously stated in the background, article 5, paragraph 2, article 15 and article 32 still use the term special education/special services, which are philosophically and have very different goals from inclusive education. special education is directed at the exclusiveness of persons with disabilities in a separate school, while inclusive education is directed at the heterogeneity of persons with disabilities and regular students. this norming problem is substantial. after all, educational institutions have a legal basis for rejecting students with disabilities because people with disabilities have special schools. it indicates that the polarization of disability education in indonesia is still segregative and discriminatory (sutarya, 2019). inclusive education is the latest development of an education model for children with disabilities, which was formally later confirmed in the 1994 salamanca declaration statement at the 754 world conference on education with disabilities that "the fundamental principle of inclusive education is: as long as it is possible, all children should learn together regardless of difficulties. nor the differences they may have”. the oldest pattern of special education is the segregation pattern that places children with disabilities in special schools, separated from their peers. this school has a curriculum, teaching methods, learning facilities, an evaluation system, and special teachers. in terms of management, the segregation model is beneficial because it is easy for teachers and administrators. however, from the student's point of view, the segregation pattern is detrimental. reynolds and birch argue that the segregative pattern does not guarantee opportunities for children with disabilities to develop their potential optimally because the curriculum is designed differently from the regular school curriculum. apart from that, philosophically, the segregation model is not logical because it prepares students to integrate with normal society in the future, but they are separated from normal society (stainback & stainback, 1990). in this regard, the segregation of education, which is a pattern of education by separating disabled and regular students, is increasingly unclear with the explanation of article 15 of the national education system law, which states: "special education is the provision of education for students with disabilities or students who have extraordinary intelligence which is held inclusively or in the form of special education units at the primary and secondary education levels." suppose you look at the definition of special education in the explanation of article 15 of the national education system law. in that case, there is a lack of clarity on legal norms because inclusive education is considered part of special education by using the phrase "organized inclusively," as it is known that inclusive education is the development of segregative special education, which was manifested in the 1994 samalanca declaration. it became antithetical when the elaboration of inclusive education was divided into two main points in the disability law with two different meanings, explicitly normalization. the law on inclusive education in disability law does not depart from the national education system law, which does not define inclusive education but is a mandate from the crpd, ratified in 2011. therefore, it can be said that the ratio legis argument in the disability law related to the pattern of providing disability education does not immediately depart from the national education system law as the umbrella norm. it impacts the uncertainty of the standard on what inclusive education means, as also regulated in minister of education regulation number 70 of 2009 concerning inclusive education. explicitly the norms in this implementing regulation have no legal basis in the national education system law regarding inclusive education. it also has an impact on the formulation of derivative/implementing regulations such as in permendiknas no. 70 of 2009 concerning inclusive education, article 3 paragraph 2, which states: "a. blind; b. deaf; c. speech impaired; d. mentally disabled; e. quadriplegic; f. tunalaras; g. learning difficulties; h. slow learner; i. autism; j. have motor impairments; k. become a victim of drug abuse, illegal drugs, and other addictive substances; l. have other disorders; m. double disability" the unclear legal norms for inclusive and special education patterns can also be seen in the regulation of students with disabilities in the government regulation of the republic of indonesia number 17 of 2010 concerning management and implementation of education (pp/17/2010), which emphasizes special education for students with disabilities in article 129 paragraph (3 ) mentions that: "students with disabilities consist of students who: a. blind; b. deaf; c. speech impaired; d. mentally disabled; e. quadriplegic; f. tunalaras; g. learning difficulties; h. slow learner; i. autism; j. have motor impairments; k. become a victim of abuse of narcotics, illegal drugs, and other addictive substances; and l. have other disorders”. 755 conclusion the two implementing regulations above regulate the same thing on the concept, which is entirely different between special education and inclusive education due to the unclear norms in the national education system law. special education implemented with slb has a limited reach because it only serves students with visual, hearing, physical limitations, or a combination thereof, thus discriminating against other types of disabilities such as mental limitations, learning difficulties, and developmental delays. in addition, this same norm makes all the characteristics and identification of students with disabilities have no legal certainty whether to attend special or inclusive education institutions, and the educational institutions have reasons for refusing on the basis that it has been regulated that persons with disabilities have special schools that explicitly lead to discriminatory actions. based on this, the ambiguity of norms affects the pattern of providing education for persons with disabilities, namely the dualism of providing education for persons with disabilities with a special and inclusive approach which has an impact on legal uncertainty in norms, concepts and implementation. reference adioetomo, s. m., mont, d., & irwanto, i. 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(2020). pelayanan anak berkebutuhan khusus melalui pendidikan inklusi. elementary school: jurnal pendidikan dan pembelajaran ke-sd-an, 7(2). https://doi.org/10.31316/esjurnal.v7i2.829 sutarya, m. (2019). pendidikan inklusi di perguruan tinggi: studi pada pusat kajian dan layanan mahasiswa berkebutuhan khusus politeknik negeri jakarta. doctoral dissertation, institut ptiq jakarta. wibowo, s. b., & muin, j. a. (2018). inclusive education in indonesia: equality education access for disabilities. kne social sciences, 484-493. https://doi.org/10.18502/kss.v3i5.2351 https://doi.org/10.1007/s11125-009-9112-3 https://doi.org/10.31316/esjurnal.v7i2.829 https://doi.org/10.18502/kss.v3i5.2351 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 109 liquid smoke of red fruit (pandanus conoideus. l.) waste with pyrolysis method for controlling sweet potatoes (ipomea batatas. l.) pest volume: 3 number: 1 page: 109-115 1fransisca christiana dewi, 2sumiyati tuhuteru, 3andi aladin, 4setiyawati yani, 4rohimah handayani sri lestari, 5irwan suluk padang, 6bhaskara anggarda gathot subrata 1petra baliem wamena college of agricultural scienceso agricultural science, wamena, indonesia 2departement of chemical engineering, muslim university of indonesia (umi), makassar, indonesia 3assesment institute of agricultural technology (aiat) of papua, jayapura, indonesia 4assesment institute of agricultural technology (aiat) of central sulawesi. palu, indonesia 5department of field crops, ondokuz mayis university, samsun, turkey 6 department of agronomy, amal ilmiah university, wamena, indonesia corresponding author: fransisca christiana dewi e-mail: franciesca.christ11@gmail.com article history: received: 2022-01-23 revised: 2022-02-07 accepted: 2022-03-16 abstract: pandanus conoidus, or red fruit, is a nutrient-dense native papuan plant, whereas ipomea batatas are the main food for the wamena people. biomass from red fruit seed waste can be used as liquid smoke to control ipomea batatas. at a temperature of between 300 450 °c, liquid smoke is produced through pyrolysis. pyrolysis produces phenolic chemicals and aldehydes with antioxidant and antimicrobial properties (anti-bacterial and anti-fungal). the assessment of ph, acidity, and phenol concentration characterizes the quality of liquid smoke. the potential of red fruit seed waste as a liquid smoke product for biopesticides in ipomea batatas is explored in this study. additionally, the study development aims to determine the optimal method for pyrolyzing red fruit seed waste, its characteristics, chemical content, and the way to use liquid smoke as a biopesticide in ipomea batatas. the results showed that the liquid smoke of grade 3 red fruit seed waste contains 7 components that can be detected using a mass spectrometer. the higher the concentration of liquid smoke produced by grade 3 red fruit seeds, the higher the possibility of cylas formicarius mortality. cylas formicarius had the highest mortality rate (90%) when tested at a 7% test solution concentration. keywords: biopesticide, liquid smoke, organic, pandanus, pyrolysis. cite this as: dewi, f.c., tuhuteru, s., aladin, s., yani, s., lestari, r.h.s., padang, i.s., subrata, b.a.g. (2022). “liquid smoke of red fruit (pandanus conoideus. l.) waste with pyrolysis method for controlling sweet potatoes (ipomea batatas. l.) pest.” international journal of environmental, sustainability, and social sciences, 3 (1), 109-115 introduction the agricultural and plantation sectors contribute the greatest quantity of biomass waste. indonesia is an agrarian country endowed with natural resources; as a result, it produces much waste. biomass can be characterized in various ways, including organic materials, plant remains, and life processes. forest residues, agricultural residues, industrial wastes, and energy crops all compose biomass. increased agricultural production affects agricultural waste. regrettably, the potential for agricultural biomass utilization has not been fully realized. several studies have reported that one of the most successful ways to recycle agricultural waste is reused in the agricultural sector by converting biomass waste into liquid smoke that can be used as a biopesticide. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 110 microbial pesticides and biochemical pesticides are two forms of biopesticides. the biomass waste utilization to produce liquid smoke is included in the category of biochemical pesticides, further classified into biopesticides plant-based extracts used as synthetic pesticides for insect pest management (kumar et al. 2021). natural raw materials obtained from agricultural biomass waste are used in the manufacturing process; these materials are non-toxic to plants and do not contaminate the environment. biopesticides are extremely beneficial for future agricultural development that is focused on organic farming. a case study in the wamena area of jayawijaya regency, papua, where local government policy restricts chemicals in agricultural cultivation operations, biopesticides serve as an effective pest control alternative. biomass waste utilized as a biopesticide is a specific study in this research, and red fruit seed waste is a unique study in this research. the waste of red fruit seeds is produced from the agricultural products of red fruit, a unique and endemic papuan fruit. the pyrolysis method can process biomass raw materials such as red fruit seed waste (pandananus conoideus. l), which is abundant in wamena (papua). the liquid smoke is then utilized as a biopesticide to eradicate insect pests on sweet potato plants (ipomea batatas. l), the main food in wamena. this study aims to investigate the potential for liquid smoke development of pandanus conoideus. l in wamena, jayawijaya regency, papua as a biopesticide for agricultural concerns and controlling insect pests in sweet potato (ipomea batatas. l). methods a pyrolysis reactor, analytical balance, erlenmeyer 125 ml, petri dish, oven, desiccator, spray bottle, sample bottle, and maintenance container were all used in this study. in addition, this study made use of red fruit seed debris, a paper filter, and distillates water. gc-ms instrumentation was used in 2010. this instrument is utilized in the analysis of volatile organic chemical compounds. volatile compound samples were injected into the gc system, and the separation process was performed in the column based on the nature of the polarity. after eluting from the gc system, each compound isolated will be fragmented with specific ionization energy in the ms system. the technique for producing liquid smoke has been described in previous studies (faisal et al. 2014; faisal et al. 2016; aladin et al. 2017; aladin et al. 2018; indriati et al. 2018; sari et al. 2018). first, the red fruit biomass waste material used is cleaned from the existing dirt mixture in preparation. furthermore, the materials are classified according to their size (3 levels of size), including homogeneity of the material's moisture level and drying to lower the moisture content (dry basis). after a particular amount of material has been prepared, it is delivered into the pyrolysis reactor, where combustion commences. the reactor's pyrolysis reaction operates between 300 and 450 ºc and takes 23 hours to complete (figure 1). the smoke produced by combustion is condensed in a circular coil immersed in a cooling water bath through a condenser. the grade 3 liquid smoke was then tested on sweet potato plants as a biopesticide. observations were repeated for variations in the mass of the material with the composition of the material in the reactor chamber (500 g and 1 kg), variations in pyrolysis combustion time (2 and 3 hours), variations in combustion temperature (300 450ºc). more instructions international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 111 figure 1. reactor pyrolyis for experiments the sample is generally placed into the reactor for pyrolysis tests. after that, the reactor is tightly sealed to ensure that no smoke escapes during the heating process. temperatures used to range between 300 450 ºc. the smoke generated during combustion is then condensed in the condensing unit, where it instantly transforms into a liquid. grade 3 liquid smoke is obtained immediately following the smoke melts. gc-ms was used to analyze the chemical content of the liquid smoke (wagania et al., 2018). additionally, the efficacy of liquid smoke to act as a biopesticide was evaluated using insects that attack sweet potato plants (kim et al., 2012; gani et al. 2014; soedijo et al. 2015; risfaheri et al. 2018; wagania et al. 2018). liquid smoke concentrations were changed between 1% 7%. the percentage of insects that died at each concentration of liquid smoke was the controlling variable. pyrolysis liquid smoke was prepared in four concentrations of 1%, 3%, 5%, and 7%, then placed in a spray bottle. 25 cylas formicarius were prepared for ± 5 hours without food to assess whether they died due to the components in liquid smoke. after ± 5 hours, up to five cylas formicarius were placed in a clean plastic container and fed sweet potato leaves that had been sprayed twice with four different concentrations. there was also control that used solely distilled water as a spray. within 24 hours, three times, observations are made. the following equation is used to get the mortality rate as a percentage: (1) c1 and c2 represent the numbers of cylas formicarius that were alive before and after testing. result and discussion table 1. mass spectrum of grade 3 red fruit seed waste liquid smoke peak tr (minute) compound content % name of compounds 1 2.024 30.41 oxalic acid methyl esters 2 2.143 0.31 butanedione 3 2.532 47.85 acetic acid 4 2.899 7.55 1-hydroxy-2-propanone 5 5.465 4.21 propanoic acid 6 6.593 4.89 furan carboxaldehyde 7 8.771 3.24 phenol source: data processed the study by liquid smoke gas chromatography of waste biomass of red fruit seeds based on pyrolysis results produced 7 peaks. it is composed of phenol, carboxylic acid, furan, lactone, and alcohol. these compounds decompose cellulose, hemicellulose, lignin, and other wood components (wagiman et al., 2014; faisal et al., 2016). based on gc chromatogram analysis, the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 112 pyrolysis results of grade 3 liquid smoke in red fruit seed waste contained 7 peaks of the compound spectrum. the spectrum results of these compounds were oxalic acid methyl esters, butanedione, acetic acid, 1-hydroxy-2-propanone, propanoic acid, furan carboxaldehyde, and phenol (table 1). liquid smoke contains organic compounds that have been oxidized, such as aldehydes, carboxylic groups, ketone acids, and, most commonly, phenols. the compound is produced by steam condensation from pyrolysis plants (non-oxygen combustion) and wood processing at 400 °c (dediwanto et al. 2020). the 7 compounds in the liquid smoke content of grade 3 red fruit seed waste act as a supplementary antifeedant, reducing cylas formicarius appetite antifeedant bioactive compounds could be another crop protection strategy (isa et al. 2019). this substance does not kill, repel (kendra et al. 2014; faisal et al. 2016; oramahi et al. 2018), or entangle insect pests; it just prevents them from feeding (anti-food). an antifeedant compound is a substance that, depending on its potency, can temporarily or permanently suppress eating (baskar and ignacimuthu 2012; alpian et al. 2014). several studies on antifeedant bioactive compounds found that the isolated crude extract of gliricidia sepium acted as an antifeedant against various insects (alpian et al. 2014; aladin et al. 2018). figure 2. pyrolysis liquid smoke pandanus conoideus cylas formicarius mortality test on liquid smoke of grade 3 red fruit seed waste showed an average mortality rate of 20% in controls, 40%, 50%, 70%, and 90% at concentrations of 1%, 3%, 5%, and 7% respectively. in addition, the results show that lower concentrations result in lower toxicity scores for the mortality test, whereas higher concentrations result in higher toxicity scores. figure 3. cylas formicarius mortality test the impact of the deaths that occurred is thought to be because the compounds in liquid smoke function as anti-food and poisons. the mechanism of action is that liquid smoke sprayed on sweet potato leaves first enters the body of cylas formicarius, which has been eaten for 24 hours. cylas formicarius dies due to toxins entering the eaten sweet potato leaves. then in the cells of the body of cylas formicarius , there is damage to cell metabolism, which inhibits the transport of electrons international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 113 in the mitochondria so that the formation of energy from food in the cells does not occur, which causes cylas formicarius to die by itself. table 2. the ph content of the red fruit waste liquid smoke no concentration treatment of liquid smoke ph liquid smoke (mg/ml) mortality of cylas formicarius (%) 1 1 3.42 40 a 2 3 5.18 50 b 3 5 7.21 70 c 4 7 12.44 90 d note: means in columns followed by the same letter are not significantly different according to the lsd test (p < 0.05). source: data processed 2021 using universal indicators, the acidity level of the liquid smoke of red fruit seed waste was determined. the tests show that the level of liquid smoke increases as the concentration of the liquid smoke solution increases. the results meet the japanese specification liquid smoke quality standards because the ph value range of 1.50-3.70 is met in this study (li et al., 2015). the acid content of grade 3 liquid smoke varies depending on the test solution type. the higher the concentration, the more acidic the solution (table 2). this ph value represents the acidity of the liquid smoke produced by the red fruit seed waste. with increasing temperature and combustion time, the ph value decreases. it is due to an increase in red fruit seed waste components that decompose to generate acidic chemical compounds. the low ph value obtained will limit microbial growth (rumbaina mustikawati et al. 2016). because there is limited information about the content of red fruit seeds, there are not many sources to back it up. according to the analysis, the acetic acid content in the liquid smoke of red fruit waste is quite high, reaching 47.85 %, as acetic acid is the main liquid smoke content produced by the pyrolysis of cellulose. the solution is produced in two stages: cellulose hydrolysis to glucose, followed by pyrolysis to acids, water, furans, and phenols. it indicates that red fruit seed waste is thought to have a high cellulose content. when the cellulose hydrolysis event begins, it produces a large amount of glucose, transformed into acids through pyrolysis. because it is stable, non-volatile, and inexpensive, the liquid smoke of red fruit seed (pandanus conoideus. l.) can be used as a biopesticide. however, research on the efficacy of liquid smoke as a biopesticide is still in its early stages. to establish a sustainable agricultural industry, more research on liquid smoke and its use in agriculture is required. it can offer economic value, particularly when trash and organic by-products produce liquid smoke (risfaheri et al., 2018; wagania et al., 2018). acetic and carbonyl acids and glucose, acetaldehyde, and acrolein were produced from cellulose pyrolysis. lignin pyrolysis produces phenols, guaiacol, syringes, and their homologs and derivatives. the number and types of compounds found in liquid smoke during pyrolysis and the raw materials used are heavily influenced by temperature (sukharnikov et al. 2015; faisal et al. 2016; tima, yopi and ifa, 2016; faisal, r.yelviasunarti and desvita 2018). conclusion from our results, the liquid smoke of grade 3 red fruit seed waste contains 7 components that can be detected using a mass spectrometer: methyl esters of oxalic acid, butanedione, acetic acid, 1-hydroxy-2-propanone, propanoic acid, furan carboxaldehyde, and phenol. the effect of grade 3 liquid smoke on the insect cylas formicarius increased as the concentration of the test solution increased. the higher the concentration of liquid smoke produced by grade 3 red fruit seeds, the higher the possibility of cylas formicarius mortality. cylas formicarius had the highest mortality rate (90%) when tested at a 7% test solution concentration. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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[indonesian] wagania l, dewe i, anom k, kapahang a. 2018. pyrolisis of salak seed (salacca zallaca) and toxicity test of its liquid smoke to the mortality of artemia salina leach larvae. int j appl eng res. 13 :10593–10597. wagiman fx, ardiansyah a, witjaksono. 2014. activity of coconut-shell liquid-smoke as an insecticide on the rice brown planthopper (nilaparvata lugens). arpn j agric biol sci. 9(9): 293–296. 339 urban regeneration and sustainable building transformation: wood as a building material volume: 4 number: 2 page: 339 344 alberto cervesato1 1polytechnic department of engineering and architecture, university of udine, italy corresponding author: alberto cervesato e-mail: albcerve@msn.com article history: received: 2022-11-14 revised: 2023-01-25 accepted: 2023-03-16 abstract: the current cultural debate in urban and architectural fields but not only sees the emergence of increasing attention to environmental sustainability and related issues, which inevitably condition all the different phases of the project. reducing land consumption, coping with climate change, improving the energy efficiency of buildings, as well as increasing their level of living comfort, are just some of the goals to be pursued to achieve a generalized improvement of the built environment through application of the typical principles of the so-called urban regeneration. looking at the internal areas of the italian territory, concepts are evoked such as the reuse of materials, the reconversion of buildings and sometimes the renaturalization, which is a less usual choice for a highly manmade territory like the italian one. in this case, therefore, the use of wood as a preferential material for the aforementioned operations, a material which, over the last few decades, has greatly improved from a structural and performance point of view. finally, a proposal will be made, carried out with the municipality of resia, moved precisely by these principles and aimed at being a sort of “model” and also a stimulus for the future of planning in these areas. keywords: urban regeneration, sustainability, abandoned buildings, reuse, renaturalization. cite this as: cervesato, a. (2023). “urban regeneration and sustainable building transformation: wood as a building material”. international journal of environmental, sustainability, and social sciences, 4 (2), 339 – 344. introduction in the broader contemporary debate on inland areas [error! reference source not found.], we want to focus on the marginal territories of friuli-venezia giulia, to analyze the built environment, with the aim of understanding its criticalities and then proposing new protection, promotion and enhancement strategies. territorial fragility is an essential starting point for trying to understand the dynamics that have led to the current configuration of these villages over time, the result of a constant and unstoppable phenomenon of abandonment. more generally, we want to try to offer a picture of the environmental and territorial typical characteristics of the italian north-east to provide a broader vision of the context within which the small villages and hamlets are located. is recovering and trying to repopulate the constellation of small internal villages scattered throughout the italian territory the only way to go? but above all, does it authentically represent the concept of sustainability, today more than ever sought after in multiple disciplinary contexts? starting from these questions, a broader reflection begins, trying to understand in which portions of the territory it is correct to intervene with the safety and recovery, supporting the political pressures and in which areas to opt for different choices. methods the environmental crisis, understood as a direct consequence of the climate change in progress the great, common underlying theme of today's debates, which affects all disciplinary areas -, has mailto:albcerve@msn.com 340 led to a strong generalized degradation, further accelerated by the lower anthropogenic presence that sees the disappearing of a whole series of interventions, such as the maintenance of the slopes and banks of rivers, as well as of the forest fronts in mountain areas, causing as a direct consequence of real catastrophes upon the occurrence of significant rainfall -, increasingly sudden and violent, after long periods of drought. in a future perspective, moreover, the rise in sea level will push towards a revaluation of these high-altitude places, trying to compensate for the upcoming uninhabitability of large flat areas. in a certain sense, if we look at climate change not only to try to apply strategies to reduce its effects, but also from the point of view of adaptation to change, in the last ten years the world has gone in the direction of the so-called inland areas. once again, as has already happened in the past, humanity is called to adapt to a change that can be mitigated but at the same time unstoppable and difficult to reverse. a further crisis, of demographic and economic nature, increases the criticalities caused by the environmental crisis. in italy we are experiencing a period of negative sign both from a demographic and economic point of view, and by analyzing the data provided by the main italian statistical institutes, it is clear that we are witnessing the worst demographic decline in the last hundred years [error! reference source not found.], a phenomenon that is amplified precisely in the internal areas. demographic changes are characterized by a sharp decline in births, an aging population and a loss of residents. the population of the last twenty years has grown only thanks to the number of foreigners. without the implementation of the appropriate intervention measures to counter this negative trend, the repercussions on economic growth will be severe. from the economic point of view, the forecasts are equally negative. the gross domestic product (gdp) is expected to grow by +0.3% in real terms, a decisive slowdown compared to the previous year. meanwhile, a deceleration of production rates is expected, which would negatively affect the labour market, leading to an increase in the unemployment rate. the political situation both nationally and internationally contributes to all of this, creating uncertainty within the financial markets with negative consequences for the global economy. a negative economic situation makes its weight felt more in disadvantaged or poor areas, among which we find the smaller city centers. due to the lack of services, infrastructures and job offers, some parts of the italian territory suffer a continuous phenomenon of abandonment in favor of large metropolitan cities where we find greater opportunities for the new generations. in addition to the migration of new generations to foreign countries, the phenomenon of migration within the national territory should not be underestimated, because it is constantly growing as confirmed by the forecasts for future years. a shift in the weight of the population from the south to the center-north of the country is expected in the years to come. according to istat (national institute of statistics), in 2065 the center-north would welcome 71% of residents against 66% today; on the other hand, the south would come to welcome 29% against the current 34% [error! reference source not found.]. the analysis of these data leads to a reflection on the italy’s future in the coming years. a drastic demographic decline underlines the extreme need for interventions in favor of births, effective and concrete political actions for the life of future generations. the lack of confidence in the future is a factor that should not be underestimated, because, as emerges from the istat data, it is recorded in the year 2018 at already very low levels. a direct consequence of the lack of trust is the choice of a precautionary attitude, which pushes young couples to postpone the choice of having a child. in this direction, a parallel discourse on inland areas could start, trying to unite two problems that at the moment travel on different tracks. the abandoned villages would need new inhabitants, large public and private investments for the recovery of buildings and new infrastructures. they could become the concrete answer to the 341 need to offer housing and work to young people. a policy for families that is at the same time a policy for the repopulation of inland areas. starting from these premises, we want to try to focus on the analysis and study of the materials that make up the buildings and infrastructures of these villages or hamlets (especially in the near future), mainly characterized by stone and wood constructions, in many cases still in fair or good condition. the study of building materials was found to be a premise of fundamental importance to arrive at a correct and thoughtful formulation of possible future urban regeneration scenarios for these territories, which include the involvement of the different areas of the project, from the urban to the architectural scale, possibly up to the detail of the single building, which becomes the object of transformation, reconversion, reuse and in some cases recycling. this research path has led to hypothesize wood as the main material: we want to produce a series of works that can be created to enhance the public space and encourage repopulation phenomena of these territories. therefore, starting from the study of the wood material, to better understand its characteristics and methods of use, in particular as a building material for the consolidation of existing buildings and for the construction of new architectures. at the base of the choice of wood as the main building material there is certainly the experience of friuli, where, after the terrible earthquake of 1976, a different philosophy of consolidation of buildings began, with a great use of wood especially for some fundamental architectural elements such as roofs and horizontals in general. the wood sector is an important sector of the economy of the friuli-venezia giulia region, it is enough to consider that the companies operating in the wood industry are currently more than eight hundred and over three hundred are the companies active in forestry and forestry activities nowadays. the forest area in friuli-venezia giulia is estimated at three hundred thousand hectares equal to 38% of the regional territory -, and its distribution sees over 90% of the forest located in the mountain areas, where the abandoned or near-to-be villages and hamlets are located – which are the main object of this study [error! reference source not found.]. the multiple functions of production, protection, social well-being, and conservation of biodiversity that the woods or forest is called upon to perform, must be preserved through a correct management of resources, which regulates the withdrawals of wood mass in a way that is commensurate and sustainable to what the forest is able to produce. the link between man and the use of natural and forest resources was in the past an essential element for the life of the populations of rural areas. the etymology of the italian word "bosco" itself refers to the wood: in fact it is supposed to derive from the ancient germanic word buwisc (lit.: “wood”, precisely) or, in a further hypothesis, from the french word bois (lit.: “wood”). with the passage of time, as the anthropogenic presence within the mountain areas decreases, these dynamics of forest and timber management have changed. today, the functions of the woods that go beyond the purely productive aspect are of greater importance, or social functions that have been more developed over time. it is therefore essential to mediate between the various interests: production, environmental, social and tourism, to strive for a balance between the different needs that characterize the forest and the management of wood: economic management for a correct supply of raw materials and forest products for the industrial chains, the socio-economic development of local populations, the conservation of ecosystems, their state of health and their tourist usability. moving on to the technological aspects, wood has innate anti-seismic qualities as it can be counted among the lightest structural materials -, a very low radioactivity, absorbs carbon dioxide, is recyclable and reusable. it has a duration equivalent to other materials considered more robust, and thanks to the autoclave treatment today its combustion time is way longer than the past and there is no risk of fires. it allows an extraordinary rapidity of assembly which reduces a lot the times of a traditional construction site; it is a flexible, 342 light and modular material, which with its great plasticity can be used to create an entire structure or just a roof, a wing, a portion of the building. wood construction is therefore seen as a primary tool for triggering urban regeneration and building transformation in a sustainable key. sustainability – first of all, understood as environmental and therefore economic and management of the construction site – is in fact increasingly at the center of the architectural debate, in compliance with the indications provided by the un 2030 agenda for sustainable development, which in particular with the goal number 11 promotes the creation of sustainable cities and communities. the next one therefore looks like an architecture that designs and builds buildings to limit the environmental impact, placing itself as design goals energy efficiency, the improvement of health, comfort and quality of use of its inhabitants, reachable through the integration of innovative structures and technologies into the building. making sustainable architecture means knowing how to build and manage a building that can best meet the needs and requests of clients, taking into account, from the embryonic stage of the project, the rhythms and natural resources, without causing damage or inconvenience to others and to the environment, trying to fit harmoniously into the context, thus also thinking about a total – or at least partial – reuse of space and, perhaps even more importantly, of materials. in fact, in a general vision of improving the built environment, it is not possible to ignore the social, environmental and, above all, energy aspects, while thinking about the recent upheavals that have hit the markets. this condition leads to reconsidering all the aspects that characterize the architectural process, from the design phase to the execution of the works. in addition to the choice of materials, there are other aspects, sometimes underestimated, which now more than ever need an urgent overall reassessment. just think of the costs related to the construction of a building, which in inland and mountain areas affects more than elsewhere, precisely because of the more uncomfortable conformation of the territory. a rapid modernization of these aspects is desirable to achieve the realization of works that are not only efficient because of the materials used, but that can be completely sustainable in all aspects that characterize architecture today. this process of technical and design innovation will be able to create the right conditions for the formulation of a new approach to the project, with the ultimate aim of giving a second life to abandoned buildings: from obsolete and unused artifacts, to protagonists of new forms of living, territorial and architectural sign and symbols of inclusiveness and living comfort. result and discussion transform the current conformation of inland areas to promote a technological and design modernization of buildings. choose sustainable materials, first of all wood, which due to its physical and technical characteristics becomes the symbol of a regenerative process in a sustainable key, environment-friendly. sustainability at the center of a process of conversion, reuse and recovery of existing buildings that can be modified and improved from the point of view of seismic, thermal and living comfort in general, thanks to the use of wood as a structural raw material. here, then, not necessarily only single and small buildings will be created from scratch, but also building blocks of greater dimensions or that draw the perimeter of large public spaces will be able to hope for the creation of wooden artifacts as connecting elements between their different constituent parts. all this to favor the use of the open space, creating a correspondence and a promiscuity between inside and outside, between public and private spaces, an aspect that in the past characterized the daily life in the community, typical of these areas and to which a return is desirable, always in an updated and updated way. going into a specific case, this research project has led to the design of a space with tourist-information purposes to be built in a small village in the internal areas of friuli [error! 343 reference source not found.], specifically in the hamlet of prato in the municipality of resia, in the province of udine. the need of the municipal administration was to create an info-point in the area adjacent to the headquarters of the julian prealps park, a place not far from the town hall. it was decided to opt for a wooden small building, to be made with prefabricated modules produced by a company that operates in the region according to environmental sustainability criteria. a small structure that can be easily built, made up of light panels that can be transported on site with modest-sized vehicles to minimize the environmental impact and installation costs, thanks also to the very short construction times. a sustainable building characterized by a high level of comfort. a first building, a sort of zerocase, which, once built and used, can become a model that can be easily replicated in other similar areas within and outside the territory of the municipality of resia. conclusion the identification of inland areas is clear, if we evaluate the roughness of these territories as the distance from basic services. on the other hand, the explanation of the method to be followed to implement the proposed strategies is more complex, where participation becomes a condition of priority importance: trying to combine local knowledge with political processes, starting from the basic idea that the participatory process, in democracy of this century, and the way in which advanced technological and engineering knowledge of the highest profile meet with local and sectoral knowledge that know about territorial dynamics, problems, needs and local aspirations. in this process we find the pivotal role of mayors, cooperatives and federations as a trait d’union between the many different knowledges involved within the regeneration processes. references department for development and economic cohesion (dps), internal areas: which territories are we talking about?, explanatory note on the method of classification of areas, on agenziacoesione.gov.it. link: https://www.agenziacoesione.gov.it/wpcontent/uploads/2021/01/ nota_metodologica_aree_interne-2-1.pdf (url last consultation: june 2021). national institute of statistics, national demographic balance year 2018. link: https://www.istat.it/it/files//2019/07/statistica-report-bilancio-demografico-2018.pdf (url last consultation: july 2022). the choice to use the data relating to the year 2018 derives from the fact of wanting to propose an analysis of the data not conditioned by the covid-19 pandemic which has caused a significant increase in the number of deaths. furthermore, by analyzing the data of the 2020 national demographic balance (link: https://www.istat.it/storage/rapporto-annuale/2020/rapportoannuale2020.pdf (url last consultation: july 2022): it emerges as the number of desired children is higher than the real number of births, a negative figure always conditioned by the pandemic. national institute of statistics, regional forecasts of the resident population in 2065. link: https://www.istat.it/it/files//2018/05/ forecast_demografiche.pdf (url last consultation: july 2022). data obtained from the site of the friuli-venezia giulia region, the regional forest system. link: https://www.regione.fvg.it/rafvg/cms/rafvg/igianato-imprese/agricolturaforeste/foreste/ (url last consultation: august 2022). following the conclusions of the preliminary investigation activity for the selection of the internal areas of the region conducted by the internal areas technical committee, the regional council of friuli-venezia giulia, with resolution n. 597/2015 has identified three internal areas 344 which are: “alta carnia”, “friulian dolomites” and “canal del ferro-val canale” (which includes the municipality of resia). link: https://www.regione.fvg.it/rafvg/cms/rafvg/economyimprese/montagna/foglia14/#id3 (url last consultation: july 2022). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 72 the role of the financial services authority (ojk) in fostering and supervising the insurance industry associated with the availability of ojk contributions in indonesia's economic development construction volume: 3 number: 1 page: 72-78 1marihot simanjuntak, 2wiwik sri widiarty 1,2christian university, indonesia corresponding author: marihot simanjuntak e-mail: marihotsimanjuntak66@gmail.com article history: received: 2022-01-22 revised: 2022-02-02 accepted: 2022-02-10 abstract: insurance companies as risk transfer and sharing institutions have positive benefits for society, companies, and state development. in indonesia, insurance is one of the supports for the pace of the economy which is supervised by the financial services authority (ojk). another issue is that the insurance business cannot be separated from the issue of fraud or insurance fraud. fraud in insurance can be done starting from the bidding/registration process to submitting a claim to get financial benefits. the ghost of fraud threatens insurance in indonesia. in indonesia, there are several legal cases of non-payment of insurance, such as bumiputera 1912 life insurance worth 12 trillion rupiahs, jiwasraya insurance 17 trillion rupiahs and asabri 15 trillion rupiahs, for which until now there has not been the most appropriate solution. the approach method used in this research is normative juridical, and the type of research chosen is descriptive analysis. claim settlement mechanism. the results of the study stated that the insurance industry industry must be canceled and dissolved. it is recommended that if it is difficult to use apbn funds, then the functions and supervision of the ojk are returned to their original functions, so that there will be no more defaults, due to the negligence of the ojk who is busy collecting the ojk. mandatory contribution up to a fine/penalty if late payment. keywords: financial services authority mandatory contribution cite this as: simanjuntak, m., widiarty, w.s (2022). “the role of the financial services authority (ojk) in fostering and supervising the insurance industry associated with the availability of ojk contributions in indonesia's economic development construction.” international journal of environmental, sustainability, and social sciences, 3 (1), 72-78 introduction in the business world, insurance companies are always ready to accept offers from the insured to take over the risk in exchange for premium payments (brandenburger & nalebuff, 2011). this risk transfer is offset in the form of premium payments to the insurance company (the insurer) every month or year (rahayu, 2021), depending on the agreement contained in the policy (borchert & morita-jaeger, 2021). the consumer (the insured) obtains the benefits of this risk transfer are obtained by the consumer (the insured) (jing, 2021). in developed countries, the insurance service industry plays a large role in the country's economy (oliinyk, bilan, mishchuk, akimov, & vasa, 2021). insurance companies as institutions of risk transfer and sharing have positive benefits for the community (fava, jensen, sina, mude, & maher, 2021), companies, and the country's development (fauziah, mukhtar, & nurjanah, 2021). in indonesia, insurance is one of the supporters of the economy's pace (liu, xie, hafeez, & usman, 2021). it is undeniable that insurance plays an important role in several industrial and trade activities in indonesia (fajrina & waspiah, 2021). for the development of the state, the premiums collected in an insurance company can be managed (cummins, dionne, gagné, & nouira, 2021) and used as funds for development efforts (hall & kanaan, 2021). therefore, the results will be enjoyed by the community. however, it is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 73 undeniable that in its implementation, what is hoped for by the existence of an insurance institution is not always following the expectations of the community (mandrell et al., 2021); there are many shortcomings in the implementation of the insurance industry that result in losses for the community as insurance customers, including insurance customers (kar & navin, 2021) who do not get their rights following the agreement that has been made stated in the insurance policy (jaramillo & willging, 2021), and the difficulty of customers making insurance claims (hanafy & ming, 2021). important issues that occurred were as follows: 1. government regulation number 11 of 2014 concerning levies by the financial services authority (ojk), where this regulation was made to implement the provisions contained in article 37 paragraph (6) of law no. 21 of 2011 concerning ojk ojk levies are used to finance operational, administrative, asset procurement and other supporting activities. type of levy, the amount of levy is 0.03% of the insurance company's assets (rp. 768.49 trillion). 2. another issue is that the insurance business cannot be separated from the issue of fraud or insurance fraud. fraud in insurance can be carried out from the bidding/registration process to filing a claim to obtain financial benefits where the ghost of fraud threatens insurance in indonesia. in indonesia, there are several legal cases of non-payment of insurance, such as bumiputera 1912 life insurance for 12 trillion rupiah, jiwasraya insurance for 17 trillion rupiahs and asabri for 15 trillion rupiahs for which until now there is no most appropriate solution. in connection with the background of the problem and to find out more about the role of the financial services authority (ojk) in fostering and supervising the insurance industry concerning the mandatory contributions of the fsa in the contribution of indonesia's economic development, then the problem in this research is formulated as follows: 1. what is the role of the financial services authority in guiding and supervising insurance companies in the legal insurance system in indonesia? 2. how is the effectiveness of ojk contributions in contributing to economic development in indonesia? 3. are ojk mandatory contributions beneficial for the insurance industry and contribute to the indonesian economy? methods the writing of this journal uses the type of normative research. the type of normative juridical research basically has the aim of reviewing the applicable laws and regulations and is associated with theoretical concepts and is related to the problems in the subject matter of this journal. the problem approach used as a discussion in this journal is using a statutory approach (statute approach), conceptual approach (conceptual approach), and case approach (case approach). the legislative approach is looking for solutions to the proposed problem formulation by basing it on the provisions of legislation and regulations in indonesia. a conceptual approach is an approach to solving problems by referring to relevant legal concepts and principles. the case approach is solving problems by referring to other cases similar to the cases studied in this journal. the data needed in this dissertation research were collected through data collection methods in the form of library research and interviews. result and discussion in this dissertation proposal and where the analysis pen will use the following theories: a. legal systems theory (lawrence w friedman) “we now have a preliminary idea of what we mean when we talk about our legal system. other ways are to analyze this complicated and important piece of the social world. to begin with, the legal system has structure. the system is continuously changing but part of a changer of different speed and not very part changer as fast as certain of the parts. nevertheless, there are persistent international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 74 long-term patterns—aspects of the system that we were here yesterday. (or even in the last century) and i will be around for a long time to come. it is the structure of the legal system. it is three elements in american law: structure, substance and culture. the theory of this legal system is used as an analytical pen that analyzes and describes problems in order to be able to answer questions and formulate problems no. 1 above. law enforcement in the legal system, according to the theory of lawrence w friedman's theory to be effective, includes three legal systems, namely: 1. legal structure the legal structure can be stated to be related to institutions or law enforcement, including the implementation of the law (performance) 2. legal substance the legal substance is related to norms, rules, and behavior patterns, real humans, as a reference in law enforcement. more specifically, the emphasis is on living law, not just laws and regulations. "the substance is a reference in law enforcement in carrying out its authority which is very important as a guide for law enforcers. it means that the weakness of the content of the law will result in law enforcement being ineffective in achieving the objectives to be achieved. 3. legal culture legal culture is defined as a system of beliefs, values, ideas and assumptions, namely legal culture, which refers to the culture of general culture, ways of conducting opinions and social forces and definite social forces from the law in a certain way, in other words, what is the climate of social thought? and social forces inevitably determine how the law is used, avoided, or abused. satjipto raharjo's theory of legal protection. this consumer protection legal theory is used as an analytical pen to analyze and outline the questions in the formulation of the second problem and get the answers. several experts explain this discussion regarding the theory of legal protection, including fitzgerald, satjipto raharjo, phillipus m. hanjin, and lily rasyidi. fitzgerald explains salmond's theory of legal protection that the law aims to integrate and coordinate various interests in society because, in a traffic of interests, protection of certain interests can only be done by limiting various interests on the other hand. the interest of the law is to take care of human rights and interests so that the law has the highest authority to determine human interests that need to be regulated and protected. legal protection must look at the stages, namely legal protection born of a legal provision and all legal regulations provided by the community, which are basically an agreement by the community to regulate behavioral relations between community members and between individuals and the government, which is considered to represent the interests of the community. according to satjipto rahardjo, legal protection protects human rights that others have harmed and that protection is given to the community so that they can enjoy all the rights granted by law. meanwhile, according to phillipus m. hadjon, legal protection is the protection of dignity and worth, as well as the recognition of human rights owned by legal subjects based on legal provisions from arbitrariness or as a collection of rules or rules that will be able to protect one thing from another. concerning consumers, it means that the law protects customers' rights from something that results in the non-fulfillment of these rights. according to law number 40 of 1999 concerning the press, legal protection guarantees the protection of the government and or society to citizens in carrying out their functions, rights, obligations and roles following the provisions of the applicable laws and regulations. while the legal protections contained in government regulation no. 2 of 2002 concerning procedures for protection of victims and witnesses in serious human rights violations, protection is a form of service that law enforcement officers or security forces must carry out to provide a sense of security, both international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 75 physically and mentally, to victims and witnesses, from threats. harassment, terror, and violence from any party are given at the stage of investigation, investigation, prosecution, and or examination in courts. meanwhile, according to lili rasjidi and i.b wysa putra, the law can be functioned to realize protection that is adaptive and flexible and predictive and anticipatory. john rawls' theory of justice: john rawls's theory of justice is used as an analytical pen to analyze, describe, and answer questions in the third formulation of the problem. john rawls theory: "a theory of justice" is john rawl's interpretation of the social contract theory. in determining "justice," rawls uses the social contract theory, utilitarianism, theological explanations, and other interpretations. by using a "veil of ignorance" and a rational person standard, he devises two principles of justice. "first: each person is to have an equal right to the most extensive basic liberty compatible with a similar liberty for others. second: social and economic inequalities are to be arranged so that they are both (a) reasonably expected to be to everyone's advantage, and (b) attached to positions and offices open to al". at first, these principles seem outlandish. however, using a rational actor, the laws are logically sound. first, rawls uses economics, specifically game theory, to determine the actions of a hypothetical group of rational actors. second, he describes how institutions are used to promulgate a just society. third, he describes why individuals will rationally submit to justice. the american philosopher put forward several concepts of justice at the end of the 20th century, john rawls, such as a theory of justice, political liberalism, and the law of peoples, which gave a considerable influence of thought on the discourse of justice values. while the concept of "veil of ignorance" is translated by john rawls that everyone is faced with the closure of all facts and circumstances about himself, including certain social positions and doctrines, thus blinding the concept or knowledge of developing justice. with this concept, rawls leads the community to obtain the principle of fair equality with his theory referred to as "justice as fairness". john rawls, who is seen as a "liberal-egalitarian of social justice" perspective, argues that justice is the main virtue of the presence of social institutions (social institutions). however, virtue for the whole community cannot override or challenge everyone who has obtained a sense of justice. especially the weak people are seeking justice. this conceptual framework is used as an analytical pen in analyzing, describing, and discussing theoretical applications, which will be combined with legal theories used to obtain research results. reform in the field of law in indonesia. some of the conceptual frameworks are as follows: a. financial services authority (ojk). 1. its functions and duties are: a. ojk has the function of organizing an integrated regulatory and supervisory system for all activities in the financial services sector. b. regulating and supervising financial activities in the overall financial sector (banking, capital market and non-bank financial industry (iknb) 2. ojk contribution obligations specifically for the insurance sector, a mandatory contribution of 0.03% of the company's assets is imposed. insurance comes from the english language, insurance, which means dependents. initially, insurance was the possibility of a major risk occurring in the future, so all risks were transferred to insurance. the purpose of insurance is to prepare supplies to face the dangers that befall human life and affairs. the term insurance comes from the word insurance, which means coverage and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 76 protection against a threat of danger causing loss. if the word insurance is given a role suffix, then the term insurance appears, which means all businesses related to insurance. risk is a part of everyday human life. the definition of risk is dangerous, due to consequences that can occur in ongoing processes or future events. what is the role of the financial services authority in guiding and supervising insurance companies in the legal insurance system in indonesia? law enforcement in the legal system, according to the theory of lawrence w friedman's theory to be effective, includes three legal systems, namely: 1. legal structure ojk tends to carry out its coaching and supervisory duties in terms of sharp downwards but blunt upwards 2. legal substance the legal substance carried out by the ojk tends to be against the targets they set and is busy with these conditions and tends to neglect its function of nurturing, regulating and supervising the insurance industry, specifically in this study. 3. legal culture the legal culture that is built tends to be one-sided, namely how the mandatory contribution runs based on quarters 1,2,3, and 4, so that the contribution target is achieved. meanwhile, in the aftermath of negligent supervision, there have been defaulting cases in bumiputra insurance, ji was raya insurance and asabri. how is the effectiveness of ojk contributions in contributing to economic development in indonesia? in terms of consumer protection, satipto raharjo can be analyzed as follows: the effectiveness of ojk contributions (based on insurance assets) only impacts ojk's mandatory operational costs. meanwhile, due to the unbalanced amount of contribution on the insurance function, it collects public funds, which must maintain the level of solvency and risk base capital (rbc), so that they can still pay claims obligations to consumers. where the ojk was formed so that the ojk could specifically control the activities of the financial services sector, in fact, what happened was the house of representatives (dpr), which decided the establishment of ojk instead began to ask ojk to be dissolved. its previous functions, such as banking, be returned to bank indonesia. the insurance industry, in particular, returned to bapepam lk under the supervision of the ministry of finance of the republic of indonesia. are ojk mandatory contributions beneficial for the insurance industry and contribute to the indonesian economy? the concept of "the veil of ignorance" is translated by john rawls that everyone is faced with the closure of all facts and circumstances about himself, including certain social positions and doctrines, thus blinding the concept or knowledge of developing justice. from the ojk mandatory contribution case, it can be analyzed as follows the determination of ojk contributions based on a percentage, 0.03% of insurance assets makes it more difficult for the insurance industry to maintain a minimum rbc of 120%, as a basis so as not to default on its customers, the ojk mandatory contribution deserves to be disbanded due to poor governance, which will make ojk even more neglectful in fostering the insurance industry, ojk's operational costs should be budgeted through the apbn, so that the supervisory and coaching function will be more stringent and focused because it uses apbn funds which an audit can properly monitor by the financial supervisory agency of the republic of indonesia (bpk ri). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 77 conclusion the ojk mandatory contribution to the insurance industry should be canceled and dissolved. the funds used by ojk are apbn funds, which are closely monitored by bpk ri so as not to cause a conflict of interest with ojk actors who are sharp downwards and blunt upwards. in comparison, the ojk in the us, japan and singapore uses apbn funds to oversee financial services, is under the supervision of the ministry of finance and has so far been successful in these three countries. therefore, it is recommended that if it is difficult to use apbn funds, then ojk's functions and supervision should be returned to their original functions, so that there will be no further defaults in payment, due to negligence by ojk, who are busy collecting ojk mandatory contributions to the point that a fine/finalty if late pay. references borchert, ingo, & morita-jaeger, minako. (2021). taking stock of the uk-eu trade and cooperation agreement: trade in services and digital trade. uktpo briefing paper. brandenburger, adam m., & nalebuff, barry j. (2011). co-opetition. currency. cummins, j. david, dionne, georges, gagné, robert, & nouira, abdelhakim. (2021). the costs and benefits of reinsurance. the geneva papers on risk and insurance-issues and practice, 46(2), 177– 199. fajrina, rizky noor, & waspiah, waspiah. (2021). supervision by the financial services authority on investment-based life insurance (unit link). unnes law journal: jurnal hukum universitas negeri semarang, 7(1), 1–22. fauziah, ilma nur, mukhtar, saparuddin, & nurjanah, siti. (2021). the effect of the number of industrial companies, investment and economic crisis on the realization of labor absorption in the large and medium-sized textile industry sector in east java province 2006-2018. jurnal pendidikan ekonomi, perkantoran, dan akuntansi-jpepa, 2(2), 270–284. fava, francesco p., jensen, nathaniel d., sina, j., mude, andrew g., & maher, b. (2021). building financial resilience in pastoral communities in africa: lessons learned from implementing the kenya livestock insurance program (klip). world bank. hall, jeremy l., & kanaan, david z. (2021). state tax policy, municipal choice, and local economic development outcomes: a structural equation modeling approach to performance assessment. public administration review, 81(3), 459–474. hanafy, mohamed, & ming, ruixing. (2021). machine learning approaches for auto insurance big data. risks, 9(2), 42. jaramillo, elise trott, & willging, cathleen e. (2021). producing insecurity: healthcare access, health insurance, and wellbeing among american indian elders. social science & medicine, 268, 113384. jing, zhen. (2021). regulatory requirements on transparency of insurance contracts to the insureds in china. in transparency in insurance regulation and supervisory law− a comparative analysis (pp. 407–431). springer. kar, arpan kumar, & navin, l. (2021). diffusion of blockchain in insurance industry: an analysis through the review of academic and trade literature. telematics and informatics, 58, 101532. liu, dong, xie, yuantao, hafeez, muhammad, & usman, ahmed. (2021). the trade-off between economic performance and environmental quality: does financial inclusion asymmetrically matter for emerging asian economies? mandrell, belinda n., gattuso, jami s., pritchard, michele, caples, mary, sharp, katianne m. howard, harrison, lynn, ouma, annastasia a., valdez, jessica m., johnson, liza marie, & nichols, kim e. (2021). knowledge is power: benefits, risks, hopes, and decision-making reported by parents consenting to next-generation sequencing for children and adolescents with cancer. seminars in oncology nursing, 151167. elsevier. oliinyk, olena, bilan, yuriy, mishchuk, halyna, akimov, oleksandr, & vasa, laszlo. (2021). the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 78 impact of migration of highly skilled workers on the country’s competitiveness and economic growth. montenegrin journal of economics. economic laboratory transition research podgoricaelit. rahayu, kenneth kenneth1 mella ismelina farma. (2021). legal consequence of the cessation of the life insurance premiums payment by the insured (a case study of molly situwanda and panin dai-ichi life). 635 the effect of mandatory carbon disclosure on financial performance: evidence from south african listed carbonintensive companies volume: 4 number: 3 page: 635 643 thomas nyahuna1, mishelle doorasamy2 1,2university of kwazulu natal, south africa corresponding author: thomas nyahuna e-mail: thomasnyahuna@yahoo.com article history: received: 2022-09-28 revised: 2023-03-19 accepted: 2023-05-15 abstract: by concentrating on determining the effect of mandatory carbon disclosure on financial performance, the study assists corporate managers in effectively understanding the significance of carbon information disclosure and searching for enhanced ways of amplifying carbon disclosure. the paper examines the impact of mandatory carbon disclosure on the corporate financial performance of 45 johannesburg stock exchange-listed cement and mining companies considered carbon-intensive entities from 2014 to 2021. this examination is based on the legitimacy theory. to attain the critical aim of the study, panel regression analysis is conducted with the assistance of spss 28. financial performance was measured by return on assets, return on equity and net profit margin. carbon disclosure was measured by carbon disclosure scores developed by carbon disclosure project (cdp). the study reports that all financial performance proxies are positively and significantly related to carbon disclosure. to upsurge financial performance, the sampled companies must keep extensively disclosing carbon information in their annual reports per the mandatory expectations. therefore, this paper provides evidence that mandatory carbon disclosure is a source of better financial performance and critical for the corporate sector to accomplish sustainability. keywords: carbon disclosure, johannesburg stock exchange, panel regression, financial performance, sustainability cite this as: nyahuna, t., doorasamy, m. (2023).“ the effect of mandatory carbon disclosure on financial performance: evidence from south african listed carbon-intensive companies..” international journal of environmental sustainability and social science, 4 (3), 635 – 643. introduction climate change is broadly considered among the vexing public challenges of this century. universally, it has been admitted as a critical source of "physical, economic and social risk." the primary source of this problem is the essential externality that arises when economic matters avoid internalizing the total cost of their carbon dioxide (co2) emissions. the ongoing incongruity between the private and social costs of co2 has debatably culminated in a persistent global market failure (alsaifi et al., 2020; clarkson et al., 2015). as a result, policymakers have proposed measures to thwart this mismatch or incongruity by putting a price on carbon emissions or by straight laws of emissions. hahn et al. (2015) argue that this has helped companies to accomplish the dual benefits of profitability and sustainability. as such, environmental disclosure has become a strategic element for organizations (lewandowski, 2017; delmas et al., 2015). kumar and firoz (2018) posit that the study of carbon disclosure has recently increased to assist organizations in communicating their climate change undertakings to their stakeholders through ecological disclosures. essentially, these disclosures can also assist stakeholders such as investors and suppliers in making better investment decisions. carbon disclosure may also help other stakeholders, such as regulatory agencies and the public, to effectively monitor and regulate mailto:thomasnyahuna@yahoo.com 636 organizations' emissions, which is expected to contribute to its enhanced carbon performance. rokhmawati et al. (2015) argue that better carbon performance may sequentially impact the company's financial performance. as a result, companies have recently begun to view climate change as an opportunity instead of a problem. in south africa, comparatively, little is known regarding the efficiency of a sheer carbon disclosure mandate on financial performance as king iv entails companies to disclose their carbon footprint. the restricted debate within extant literature on the financial impact of carbon disclosure shows the need for more consensus on the direction of this link (lewandowski, (2017). this means that the subject matter of disclosure of carbon emissions needs to be researched more in extant literature. this provides empirical evidence that the link between carbon disclosure and financial performance is, up to now, still being fully agreed upon. additionally, comparatively little is known concerning this relationship within the african background in general and south africa in particular. south africa characterizes an exciting context for this kind of research. south africa is among the twenty countries with the world's most significant greenhouse gas (ghg) emissions (ganda, 2018). as a result, south africa is presently at the forefront in africa to develop proactive tools to alleviate the risks of climate change. this study evolves around the king code iii and iv as developed in south africa. in south africa, carbon disclosure has been mandated to be part of annual reporting by the introduction of king iii in 2009 and, recently, king iv. globally, carbon disclosure is required by iso 14064-1 (lewandowski, 2017). furthermore, the johannesburg stock exchange (jse) also demands that all listed companies extensively report on their environmental, economic and social activities in their annual reports. thus, this makes carbon emission disclosure mandatory for all jse-listed through the operation of king iii and iv. internationally, institutions such as carbon disclosure project has been instrumental in commending companies for disclosing their climate change activities, such as carbon emissions. this is also vital because investors perceive climate risk reporting as critical as conventional reporting (matsumura et al., 2014; lee et al., 2015). this is important because reporting carbon emissions is "a newer area of environmental reporting" in emerging markets such as south africa (iriyadi & antonio, 2021; ganda, 2018). this partly explains the few studies on the nexus between carbon disclosure and finance in emerging markets. the study uses a legitimacy theory to describe carbon emissions disclosure about financial performance. therefore, by performing carbon emissions disclosure, corporations try to persuade stakeholders by underlining that they comply with their expectations to sustain their legitimacy (albarrak et al., 2019). this study is motivated by the call to understand king iv and cdp mandatory carbon emissions disclosure's impact on financial performance in an emerging market perspective. so, this research aims to examine the association between mandatory carbon disclosure and financial performance. attaining this objective might validate how the effect of climate change on corporates' operations may be concurrently related to both the environment and business. literature refers to carbon disclosure as "disclosure by an organization of information such as ghg emissions intensity and energy use, participation in emissions trading schemes, corporate governance and strategy about climate change, performance against ghg emissions reduction targets, and risks and opportunities related to the impacts of climate change" (gallego-alvarez et al., 2015). put differently; carbon disclosure can be known as a collection of quantitative and qualitative information linked to a corporate's past and projected carbon emission levels. this information can be disclosed through the corporate's annual environmental and sustainability reports. carbon disclosure can be revealed via companies' websites or other "dissemination channels such as the carbon disclosure project" (cdp, 2016). however, carbon emissions 637 collectively encompass emissions released from the combustion of carbon, such as ghg, which consists of "carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbon, sulfur hexafluoride, ozone-depleting substances, nitrogen oxide and sulfur oxide" (hummel & schlick, 2016). the carbon disclosure proxy is measured by applying the benchmarks proposed by the global reporting initiative standards (luo & tang, 2014). the global reporting initiative standards equate the disclosures of objects issued by the company with the norms based on gri. numerous other contemporary pieces of research have investigated the impact of mandatory reporting on corporate carbon emissions. closest to this study are researches by grewal (2021) and christensen et al. (2017) to compute the effect of carbon disclosure on ensuing emission levels, christensen et al. (2017) depend on voluntarily released information listed on the cdp database and on emission projections supplied by the private establishments that track company carbon emissions. further than the mandate's effect on actual emissions, this study investigates the relationship between carbon disclosure and financial performance. results of the existing contemporary studies are broadly conflicting, with negative, positive and neutral findings. this means that various schools of thought, such as the neoclassical schools, have corroborated the link between carbon disclosure and corporate financial performance. arranging the results of prior studies discussed above, it can be observed that even though the literature on financial performance and environmental information disclosure is enormous, researchers still need to arrive at a stable research conclusion. instead, this is attributed to researchers selecting numerous methods for environmental information disclosure proxies. on the other hand, with the various research items chosen, the empirical findings as well vary. as indicated above, prior studies examining the association between carbon disclosure and financial performance have arrived at conflicting findings. because of that, "the effects of carbon disclosure represent a major gap that should be filled by future research" (alsaifi et al., 2020). in addition, in terms of carbon disclosure, the literature is principally documented from developed countries' studies. therefore, the growth in carbon disclosure has yet to be coordinated with empirical evidence and understanding of which way carbon disclosure influences corporate financial performance from an emerging market standpoint. this suggests that the debate on how the degree of carbon disclosure impacts financial performance is comparatively lacking in south africa. relying on the legitimacy theory, the revealed information's cost and integrity are essential because they are "the private information that the company chooses to publish." management appears to disclose valuable information to upswing the corporate value and hide adverse information that lessens the corporate value, such as the inability to attain emission reduction targets (luo & tang, 2014). also, management is forced to disclose information that surges the company's legitimacy with its stakeholders. thus, good information encourages the company's growth and will lead to financial gains due to legitimately accepting the company. conversely, bad news will impede the company's growth and is expected to minimize the financial sustainability of the company due to limited legitimacy from the stakeholders. so, grounded on legitimacy theory, this research contends that corporates with a high class of carbon disclosure have enhanced financial performance. this culminates in hypotheses 1 and 2: h1: carbon disclosure can significantly improve the return on assets of jse-listed cement and mining companies h2: carbon disclosure can significantly improve the return on assets of jse-listed cement and mining companies h3: carbon disclosure can significantly improve the net profit margin of jse-listed cement and mining companies 638 methods based on the nature of this study, ex post facto research design and time series data were used in gathering data from financial accounts, annual integrated reports, and environmental and sustainability reports. an ex-post facto research design was adopted because we are evaluating already prevailing information (ikpor et al., 2019). based on time and resource restrictions, the form of the research leans towards being chiefly exploratory and descriptive. the population of the study involved 45 cement and mining companies listed on the johannesburg stock exchange. the study includes an analysis of eight years of annual reports and financial statements of the sampled firms from 2014 to 2021. carbon disclosure measurement. this study adopts carbon disclosure scores developed by carbon disclosure project (cdp) as measures for carbon disclosure. this means that carbon information disclosure applies an index by cdp. disclosure scores show the degree of detail and extensiveness in disclosures. carbon disclosure can be defined as the "natural logarithm of the carbon disclosure score" (cdp, 2016). numerous studies (such as rokhmawati et al., 2015; grewal, 2021; busch & lewandowski, 2018) have also applied cdp data to quantify carbon disclosure. the quantification of disclosure of carbon emissions in this study is based on annual integrated reports and environmental and sustainability reports of the sampled companies to ascertain the level to which the company is revealing carbon emissions. if the firm reveals the matters in line with what is determined, it will be allocated a score of 1, while if the identified matter is not revealed, it will be allocated a score of 0 based on content analysis. at that moment, the score of 1 is summed and divided by the maximum number of matters that can be revealed. data analysis. the evaluation method adopted in this study is panel data regression. panel data is a "collection of several cross-section data from a certain time series" (onyinyichi et al., 2017). data collected in this study will be analyzed using multiple regression with the assistance of spss version 28 to decide the degree of significance. model cfpit = ꞵ0 + ꞵ1ccdit + ꞵ2sizeit+ ꞵ3levit+ ꞵ4debrit where cfpit is the financial performance measure applying return on assets, return on equity and net profit margin as the proxies for a company i at time n. cidit is the score of carbon information disclosure. variables table 1: definition of variables variable name variable definition and measurement source dependent variablesfinancial performance return on asset (roa) net income/total asset financial statements return on equity (roe) net income/ shareholders equity financial statements net profit margin (npm) net profit/sales x 100 financial statements dependent variablescarbon disclosure carbon disclosure (cid) “natural logarithm of the carbon disclosure score.” to apply a cdp index. annual integrated reports, environmental and sustainability reports 639 control variables number of permanent employees (size) natural logarithm of the number of permanent employees as of 31 december 2021 annual integrated reports, website debt ratio (debr) the long-term debt/ total assets financial statements leverage (lev) total debts/ total assets financial statements number of years listed on jse (list) natural logarithm of the number of years trading at the jse up to 31 december 2021 annual integrated reports, website result and discussion table 2: descriptive statistics variable min max mean s.d carbon disclosure score 5.000 120.0 54.44 24.87 return on assets 0.786 3.887 1.187 1.097 return on equity 0.083 47.97 1.542 1.176 net profit margin 1.4483 127.9 23.41 11.32 debt ratio 13.32 23.77 23.41 4.665 leverage 9.776 32.78 5.771 7.876 size 13.89 51.68 9.112 6.886 list 5.341 23.67 8.343 15.98 table 2 depicts the descriptive statistics for each variable. the logarithm of the number of permanent employees as of 31 december 2021 was used as a proxy for size. in similar studies, dhar (2021) and jamil et al. (2020) have used the number of employees as a control variable. other control variables exhibited in table 2 include leverage and debt ratio. the return on assets of 1.19% indicates that these cement and mining companies in south africa produce low value for their shareholders within the sampling period. therefore, the return on assets ratio needs to be revised to attract investors. the net profit margin (npm) is measured as a percentage of net profit divided by sales. over eight years (2014-2021), the sampled cement and mining companies under review reported an average annual net profit margin of 23.41%. this implies that, on average, the chosen jse-listed companies' npm ratio is high. accordingly, the companies are operating at a profit. return on equity is a measure of a company's profitability in association with the equity by dividing the net profit by the shareholder's equity. the 45 cement and mining companies in south africa report a mean return on equity of 1.542. data on the eight variables in table 2 shows that their mean values are more significant than the standard deviations. this means that the data have insignificant minor value fluctuation. 640 table 3: correlation analysis variables cid roa roe npm size debr a lev list cid 1 roa -0.030* 1 roe 0.021** 0.432*** 1 npm 0.003 0.011 0.231*** 1 size 0.051 -0.073* -0.443*** -0.543*** 1 debra 0.871 -0.021 -0.776*** -0.113*** 0.551*** 1 lev 0.521 -0.033* 0.043 -0.004 -0.034 0.432*** 1 list 0.047 0.654*** 0.098*** 0.009 0.002 -0.043 0.010 1 *, ** and *** indicate significance at 10%, 5% and 1%. table 3 indicates the correlation between carbon disclosure and financial performance proxies, namely roa, roe and npm. the three financial performance proxies display a positive link with carbon disclosure. this suggests that for companies to increase financial performance, they must extensively disclose carbon information in their annual reports. size as a control variable also shows a favorable relationship with carbon disclosure. concerning size, grewal (2021) posits that "large firms need to maintain their economic scale in terms of products, sales and employees, and thus cause greater ghg emissions." however, a negative relationship exists between carbon disclosure, debt ratio, and leverage. this suggests that increasing debt ratio and leverage minimizes carbon information disclosure by the sampled companies. additionally, as the number of years listed on jse increases, so is the increase in carbon information disclosure. the finding supports the recommendation by the king code iii and iv for listed companies to disclose their environmental, social, and governance matters extensively. the findings suggest that companies that constantly engage in mandatory carbon disclosure of their carbon activities might achieve high financial performance and attain a long-term competitive advantage. companies want to achieve legitimacy from their stakeholders by thoroughly disclosing carbon information. this finding endorses all hypotheses validating that "it pays to be green" (hart & ahuja, 1996). in this study, all three financial performance measures (roe, roa and npm) show a positive relationship with carbon disclosure. therefore, all hypotheses (h1, h2 and h3) are accepted and supported. this is consistent with ganda's (2018) and matsumura et al. (2014) findings. undeniably, investing in a proactive carbon approach and mandatorily revealing information that conveys effective carbon management culminates in developing firm-specific proficiencies affiliated with improved transparency and accountability. the study's findings imply that the revelation of carbon emissions will make available information to investors. as a result, this will provide a clue into the company's state of affairs that impacts profitability. disclosure of positive carbon emissions information is favorable news for investors to invest. therefore, companies with a quality disclosure of carbon emissions information are assumed by investors to be good candidates for attaining a sufficient degree of production owing to the overpowering cost of applying company assets. with the importance of costs, the attainment of firm profits will be greater and then display a favorable influence on the corporate financial performance as quantified by roa, roe and npm. this study corroborates the findings by alsaifi. et al. (2020) reflect a favorable influence between carbon information disclosure and financial performance. based on the results of this study, one can infer that disclosure of carbon emissions information is consistent with stakeholder investment commitments, which points to a commitment to further resources in anticipation of 641 attaining an roe, roa or npm in the future. this is because the resources that the companies apply to disclose carbon emissions in sustainability reports produce a positive image in the eyes of the stakeholders. generally, this image most likely produces cash flow in the form of investments that can lead to amplified productivity and company sales, likely to increase corporate profitability. the study's findings are essential in providing empirical evidence regarding the effect of king's code iii and iv in improving environmental disclosure in listed companies in south africa. this is shown by a positive association between the number listed on jse and carbon disclosure. to maintain this position, more motivations should be developed to increasingly empower companies to disclose carbon information during annual reporting. conclusion inspired by the increasing public worry regarding climate change and green finance, this research empirically evaluates the financial consequences of carbon disclosure. this is important to understand companies' behavior towards carbon disclosure in south africa, which has one of the most significant levels of carbon emissions in africa. this study's results demonstrate that financial performance proxied by return on assets, net profit margin and return on equity are positively and significantly correlated with carbon disclosure. this implies that failure by companies to disclose carbon information effectively reduces their financial performance. this study also makes available evidence that companies listed on the jse tend to disclose more. therefore, a good rapport exists between the years listed on jse and carbon disclosure. this suggests that it is inherently evident that managers are increasingly bowing down to pressure from jse and king code to disclose their environmental and social issues extensively and effectively. the results further provide a basis to argue that increased motivation should be provided for companies to maintain their level of carbon disclosure both for the dual benefit of corporate performance and climate change mitigation. a limitation of this paper is that the study focused on the mining companies primarily listed on jse. thus, attention should be paid to generalizing the current study's results to other businesses. future studies can deliberate on identifying the impact of slack resources, such as financial resources, on carbon information disclosure in south africa. future studies should critically evaluate whether carbon disclosure is a cost burden on the business. references alsaifi., k, elnahass m. & salama a. 2020. carbon disclosure and financial performance: uk environmental policy. business strategy and the environment, 2020,29:711–726. albarrak, m. s., elnahass, m., & salama, a. 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(2015). the effect of ghg emission, environmental performance, and social performance on financial performance of listed manufacturing firms in indonesia. social and behavioral sciences, 211(2015), 461–470. https://doi.org/10.1016/j.sbspro.2015.11.061 onyinyichi, a.b., kingsley, o.o. & francis, a. 2017. the effect of environmental cost on financial performance of nigerian brewery. european journal of business and management, 9(17):59-65. zhao, x.m.; li, y.y. the company performance and the information disclosure quality of carbon emissionfrom the evidence of china’s listed enterprises. j. xi’an shiyou univ. 2013, 22, 22– 27 https://doi.org/10.1016/j.jcae.2014.08.003 https://doi.org/10.5890/jeam.2018.09.001 https://doi.org/10.2308/accr-50629 https://doi.org/10.2308/accr-50629 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 130 contextualization of the gospel in the context of the life of the dani tribe in papua volume: 3 number: 1 page: 130-136 1tony tedjo, 2tjutjun setiawan, 3ferry simanjuntak, 4tomi yulianto, 5kroliyus puji sanyoto 1 indonesian charisma theological college, indonesia 2,3,4,5anugrah indonesian college of theology, indonesia corresponding author: tony tedjo e-mail: tonytedjo@gmail.com article history: received: 2022-01-23 revised: 2022-02-15 accepted: 2022-03-18 abstract: before the ascension of jesus christ into heaven, he gave the commandment, a great commission to preach the gospel to all nations. dani tribe is one of the tribes in papua and is certainly one of the objectives of the evangelistic mission. and it is not only christianity that wants to reach out there but also other religions. in this study, to carry out this mission, the author formulated how the gospel could be understood and accepted by the dani tribe. the authors used qualitative methods with a literature study approach. each nation has a different culture and life from each other, even if the area is in the same country. therefore, when the gospel is preached in that area, the evangelists must study the context of the people's lives so that the gospel can be contextualized into the culture of life of the people. the authors hope it will benefit evangelists who will carry out missions on the dani tribe through stone-burning ceremonies, work, and daily life. keywords: contextualization, bible, culture, dani tribe, papua contextualization, bible, culture, dani tribe, papua cite this as: tedjo, t., setiawan, t., simanjuntak, f., yulianto, t., sanyoto, t.w., (2022). “contextualization of the gospel in the context of the life of the dani tribe in papua.” international journal of environmental, sustainability, and social sciences, 3 (1), 130-136 introduction the great commission that is generally known can be found in matthew 28:19-20, where jesus told the disciples to go and preach the gospel and make disciples of all nations, baptizing and teaching them as jesus had taught the disciples. jesus also promised that he would be with them to the end of time. therefore, the commandment to preach the gospel is the responsibility of the church and of every believer. of course, each nation and even ethnic groups have different situations/contexts, including its culture. therefore, it is very important in carrying out evangelism first to know the culture and daily life of an area that is the target or destination where the gospel will be preached so that there are no frictions in the mission field. on the eve of jesus' ascension into heaven, he made known his authority and power. he stated clearly that he had been given all authority or power in heaven and on earth. he gave a great commission to his disciples to make disciples of all nations (matt. 28:19-20); the great commission or this commandment is to be witnesses of jesus in jerusalem, judea, samaria even to the ends of the earth. jesus also promised the holy spirit would come upon them and give them the power to be his witnesses in jerusalem, judea, and samaria even to the ends of the earth (acts 1:8). this authority and power are based on christ's own words, "and jesus came and said to them, "all authority (power) in heaven and on earth has been given to me." this verse says that the implementation of the great commission cannot be carried out by human strength alone. god will be with them. this task more clearly is to continue the mission of jesus' ministry when he came into the world; from the beginning of his ministry to the end of his ministry, he always spoke about the gospel of the kingdom of heaven. after he was baptized and triumphed over temptation in the desert, he immediately served the world and preached that the kingdom of heaven was near and mailto:tonytedjo@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 131 invited people to repent (matt. 4:17). jesus traveled throughout the entire region of galilee, teaching in places of worship and preaching about god's kingdom. in each of his ministries, he healed every disease and infirmity that was in the israelites (matt. 4:23). moments before his ascension into heaven, he also spoke about the gospel of the kingdom of heaven; for forty days he appeared to prove that he was resurrected and alive, he also always spoke about the kingdom of god (acts 1:3). so from the beginning of his ministry until he finally served in this world, his preaching always spoke of the gospel of the kingdom of god, and before he ascended to heaven, he also commanded his disciples to continue his ministry, preaching the gospel of the kingdom of god. and of course, this commandment also applies to the church and every believer who is part of the church. god has a will, and that is clearly stated. from the beginning to the end of the bible, god has the will to redeem all men and women from all nations, tribes, and tongues, according to his grace and glory. dealing with people with very different backgrounds from one another makes evangelism face challenge after challenge, but one thing jesus will not give a command that cannot be done. whenever he allows trials to come their way, he is sure to provide a way out so that everyone who experiences them can endure them. when carrying out missionary tasks, there is a fear of rejection, and so on; this can be broken by the power that comes from god himself, who gives strength. the dani tribe lives in the baliem valley, a famous valley in the mountains of papua, which is located at an altitude of 1500 to 1700 meters above sea level. every year, there is always a baliem valley cultural festival that has become the agenda of foreign tourists every year. as an area that is quite well-known, let alone to foreign countries, of course, it is quite interesting to examine how the gospel can enter the dani tribe, and they can also get salvation. it turns out that the land of papua also attracts interest from other religions such as islam and even judaism. from the muslim community, they came as immigrants in various areas of papua, such as the bugis, javanese, and sundanese. after there are enough migrants in one area, there will be a need for education for them so that then many madrasas are established in various places in papua, including in places where the dani tribe lives. in a webinar held on june 19, 2021, benjamin meijer verbrugge, a jewish rabbi, said that judaism had entered papua; although the state has not recognized judaism as a religion, their community already exists in papua. and if the gospel also wants to be preached to the dani tribe, then we must find a way so that the gospel can enter and be understood and well received by the dani people. based on the explanation above, the formulation of the problem that will be explored and explored is how the bible can be contextualized in the life of the dani people in papua? this research is different from previous research regarding the tradition of burning stones and the art of making up for the dani tribe. the purpose of this research is to help evangelists or missionaries who will enter and convey the gospel to the dani tribe of papua so that it can facilitate or at least they have good preparation on how they can enter through the culture and daily life of the dani tribe that becomes the goal of the mission of evangelism. methods the research method used in this study is a qualitative method with a library research approach. the author collects data from books, journals, internet information, and also the bible, which is related to the problem being researched, reads and explores and compares several references related to the title in this study, looking for information on how the life of the dani people lives so that the bible can be contextualized and can be included in the cultural context of the dani tribe in papua. thus, an objective and comprehensive discussion can be produced and accounted for, which can be obtained a conclusion that answers the formulation of the problem being studied. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 132 result and discussion contextualization of the bible in dani culture contextual comes from the root word context from latin, namely con, which means together to become one, and textus, which means arranged or intertwined, so literally, it can mean that it is intertwined or arranged together into a single unit. meanwhile, according to the big indonesian dictionary (kbbi), context has an understanding related to context. the term contextual theology is a new term that used to be known as indigenization theology, as angie pears in her book writes: stephen bevans argues that in some cases, the term 'indigenous theology' has been replaced by the term 'contextual theology'. contextual theology as distinct theology is much more than a theological perspective or approach.” it can also be referred to as indigenization theology or indigenous theology. contextualization is the right step or effort to spread the gospel message into today's diverse society. eka darmaputera argued that functional theology is contextual theology. in line with darmaputera, banawiratma said that the terms inculturation and contextualization refer more to something that arises from the appreciation of the church's faith. the church tries to live its faith in the gospel of jesus in a real cultural setting or environmental situation (context). sigurd bergmann and mika vahakangas suggest that the notion of contextual theology has a long history, where its introduction began gradually in an event called "fund for theological education". and this term was adopted by the world council of churches in 1970, which became widely known. the term “contextualization” was first mentioned by a taiwanese theologian named shoki coe (1976), whom he meant as a call to link the gospel and culture beyond mere adaptation. but, according to david j. hesselgrave and edward rommen, there are two dangers in contextualization: if contextualization is not done, theology will not be relevant, and equally dangerous is that if contextualization is carried out too vigorously, compromise and syncretism will occur. the gospel is the good news that jesus christ, who is the son of god, died and rose so that the sins of everyone who believes in him are forgiven, and that person is reconciled to god. the gospels speak of the person of jesus who fulfilled god's promise of the atonement of human sin. man cannot finish his sins before god, and for that, god in his eternity designed the way of redemption through jesus' sacrifice on the cross by shedding blood because without the shedding of blood, there is no forgiveness of sins (hebrews 9:22). it is all because god so loved the world that he gave his only begotten son, and everyone who believes in him does not perish but has eternal life (john 3:16). and this is the revelation of god's will, saving all humankind. the background of events in matthew 28:18-20 is the event after jesus' resurrection; he appeared to the disciples. in that situation, he described his saving mission over the whole world. he gave the disciples the great commission, which is universal, not local but global; the great commission must pass over all nations. harianto gp wrote, based on the text, jesus said: "therefore, go away" (poreuthentes), which means to go or leave, crossing social, racial, cultural, and geographical boundaries. derived from the meaning of "poreuthentes", a mission that is open to everyone regardless of background. it is further said that jesus sent the disciples to make disciples of every ethnicity, all nations, tribes, and languages, or various cultural groups. adrianus sunarko gives an example of how the preaching of the gospel of the first century crossed cultural and religious boundaries, “the acts of the apostles is a book from which the church living amid various cultures can learn a lot. this passage of the bible very well illustrates how the preaching of the gospel in the early centuries continuously crossed cultural and religious boundaries. in english, the singular form of mission means "god's work" or god's mission or the task that god has given to believers, while the plural form of mission signifies the practical reality or international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 133 execution of the work. the mission cannot be separated from the notion of evangelism because the two are closely related. so, in the mission, there is evangelism, and vice versa in evangelism, there is mission. the mission is not a church activity, but it is a feature of god. god is a god who is missionary, and mission is born from the heart of god, who is full of love for this world. the mission is god's work involving the church as his instrument. preaching the gospel is carrying out missionary activities wherever evangelism is. missions earn the honor and trust to carry out the task of preaching the gospel. indeed it is a privilege for the church and believers to be involved in the ministry of god's mission to the world. the term "all nations" in greek is panta ta ethne (nation). not only some ethnic groups but all ethnic groups. jesus is the savior of this world, and all people, all nations, have the right to hear the good news of salvation. a strong motivation for many evangelists is the belief that god's plan for the world is for all nations to hear the good news and have the opportunity to respond with repentance and faith. the term culture comes from the word budhaya, which comes from sanskrit, which means a reason to interpret culture as the result of human thought or reason. culture can also be said as: "everything created by the human mind, which is closely related to the quality, exploitation, management, possibilities like a creation by humans in the sphere of life. culture is the blend of traditions, beliefs and experiences, and language that binds all community members as a unit together and expresses their identity. a culture generally has geographical boundaries and ethnic homogeneity. based on the explanation above, culture can be interpreted as everything related to the habits and way of life of a human being as a whole, which includes how he thinks, and fills his life by doing what he thinks, to organize, maintain, and maintaining his life in the context of his life, where he lives. culture comes from god to follow god's values and must return to god; that is the essence of christian faith. culture cannot be separated from the existence of god, both from the beginning, the process, to the final destination. every culture has its meaning, purpose, and message to be conveyed. therefore, it takes skill to interpret culture to build an understanding, understanding, and acceptance in the culture itself. a culture is interpreted so that it can be understood by others who are culturally distant, and only then understood by those who are culturally close. humans try to understand and understand the culture of other people who are far away so that they can enter and become part of the new culture. the dani tribe is one of the oldest of the many ethnic groups who live and inhabit the baliem valley area in the central mountains, papua. their dwelling was among the hills rich in copper, silver, and gold. the dani tribe has been known for a long time as skilled farmers and has used tools that were originally invented, known to have been familiar with the technology of using stone axes, knives made of animal bones, bamboo, and also spears made using well-known dug wood. very strong and heavy. the dani's livelihood is agriculture. farming is the main livelihood of the dani tribe. they carry out farming activities on dry land, which is located in the baliem valley and on high and steep mountain slopes. the plants they plant are generally tubers; the dani tribe is used to farming with shifting cultivation patterns. the ceremony or culture of burning stones is a tradition of the dani tribe in papua. in other tribes, the culture of burning stones, such as the lani tribe, is called lago lake. the people of wamena called it kit oba ago, while in paniai, it is called mogo kapil. for coastal papuans, this culture is known as barapen. the culture of burning stones is carried out in many areas in papua with different terms. this stone-burning cultural tradition is carried out as an expression of gratitude for the papuan people's abundant blessings. this culture is carried out by inviting relatives and residents of the same village to symbolize peace. this tradition contains a deep meaning, namely as an expression of gratitude to god and a symbol of strong solidarity. this ritual is done by cooking together to manifest gratitude to god. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 134 the culture of burning stones is also a tool to stay in touch with the whole family and relatives, welcome the news of joy, or gather soldiers for battle and after-war parties. it can even be used as a medium of peace between warring groups. this ritual is also often performed to gather people in processions of clearing fields, births, deaths, hunting, building houses, weddings, and other things requiring mass mobilization in large numbers. finally, the tradition of burning stones is also a symbol of the simple papuan people. this stone burning ceremony is prepared by making a deep hole and arranging the stones under the wood, and then the wood is burned so that the stones under it become hot. and the pork, which is usually cooked in the stone-burning ceremony, is from a pig that the tribal chief successfully shot. they put in large quantities of chopped tubers, vegetables, and pork to share with all who came. while waiting for the food to be cooked, they dance and sing, and there is usually a greeting. after the food was cooked, they began to eat together. this stone-burning culture can create togetherness and solidarity among the tribes in papua. in addition to the culture of burning stones, the dani tribe also has a uniqueness in the art of making up. they make themselves up in a distinctive way of dressing up by beautifying the appearance of their bodies and faces. this make-up aims to beautify themselves and express their character as an expression of gratitude for god's grace. this unique makeup from the dani tribe is white spots all over the body and face to make it look beautiful for women and dash for men. the contextualization of the gospel will more easily enter through the culture of burning stones and also through the art of make-up. contextualization of the gospel through work and daily life the dani tribal community is known as a tribe that has a strong temperament and is very fond of war. but actually, they are a very friendly tribe and have many abilities in the field of art. besides, they also love to sing. so, there are always songs in the ceremony, such as in the ceremony or tradition of burning stones; they are always interspersed with songs. so, it turns out that they keep the softness behind the tough and scary appearance. another artistic ability possessed by the dani tribe is making souvenirs from wood and bamboo, which are still designed in a traditional way that produce handicraft products in the form of sculptures, distinctive carvings, furniture, interior items, and others that can be sold. as a typical dani souvenir and can increase economic added value for the dani tribe. in addition to culture and art, contextualization of the bible will also be easier to enter through everyday life, such as through their love of singing and also their skills in making handicraft products from wood and bamboo. the gospel can also enter through the dani tribe's habit of putting on make-up, both men and women, and they do the art of making up with a special way of dressing up to look beautiful and dashing as a thank you to god. evangelicals, by understanding the art of make-up, can enter through this art, and can even make innovations in making-up, both in terms of creativity and in the use of materials needed in making-up so that there is an artistic transformation that is carried out, and when communication if it is well established, it will certainly make it easier to spread the gospel. the gospel can also be contextualized through their love of singing, in every ceremony they perform can not be separated from the songs they raise; they dance and sing, and the gospel can enter through this. in addition, the gospel can enter through their work or daily activities where the dani tribe has artistic skills that produce a handicraft product from wood and bamboo. the resulting products can be in the form of sculptures, carvings, furniture, interiors, and others, whether for souvenirs, souvenirs, or displays at home. evangelists can help them increase their knowledge of innovative designs by conducting training on how to make a good craft product that departs from good design, for example, by using computer technology so that the resulting product is not monotonous but more which in turn can increase the selling value and can improve the standard of living of the dani people. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 135 conclusion the gospel will be easier to enter and can be contextualized in the cultural context of the dani people, namely by utilizing the tradition of burning stones where in this tradition can invite many people to attend; 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(2023). “factors influencing adoption of sustainable supply chain management practices among manufacturing firms.” international journal of environmental sustainability and social science, 4 (3), 822 – 831. introduction concern about the use of natural resources in supply chain management (scm) is increasing because all kinds of corporate activities use natural resources that have some form of environmental impact. these environmental impacts include environmental degradation, carbon emission, the depletion of rare natural resources without replacement, the inequitable use of resources affecting future generations and the pollution of the environment (ahi & searcy, 2013; maama et al., 2021). ensuring environmental protection when carrying out business activities should not only occur at a single firm level but also by other firms in the supply chain. thus, because of the increasing concern about the environment, firms are supposed to practice sustainability supply chain management (sscm). this involves all supply chain activities and members ensuring the environmental tolerability of their goods from raw material to production, from production to retail and then lastly to the end-user (consumer). with the unfolding of a new economic order, people have recognized that profit and profitability are not the only aspects of the long-term success of businesses and economies, and the future of planet earth and its people are also determining factors (kleindorfer et al., 2005). therefore, businesses have been pressured to lessen their adverse effects on the environment and 823 society and have incorporated environmental and social policies to enhance their business operations, which has led to sscm as a strategy (hsu et al., 2016). according to seuring et al. (2008), sscm is the management of capital flows, information, material and a firm's integration into the supply chain in line with sustainable development's social, environmental and economic pillars. moreover, sscm stems from and considers the requirements of stakeholders and customers. it is believed that policies to protect the environment can also enhance innovation and lead to profit. this suggests that sustainable production and the supply chain must ensure a balance when achieving economic, environmental, and social goals (borelsaladin & turok, 2013; de camargo et al., 2018), which may be possible by following sscm as a key strategy for improving the general performance of a business (al-odeh & smallwood, 2012). in addition, alzoubi, ahmed, and al-gasaymeh (2020) contend that sustainability in the supply chain has gained the attention of researchers as global warming has increased. hence, the development of the manufacturing sector, however, must include addressing environmental sustainability issues by minimizing waste generation, chemical emissions, deforestation and air pollution, and water and soil pollution. furthermore, socio-economic sustainability issues, such as wealth creation, employment and social projects, need to be addressed. sscm theory has been developed to address these issues, although businesses still seek ways to apply it in their practice. however, research on sscm has mostly been conducted in developed nations (geng, mansouri & aktas, 2017), which indicates the need to investigate it in the context of developing nations such as ghana. however, since sscm is an embryonic phenomenon, there is limited evidence of how firms embrace it in their activities. therefore, the study examines the factors influencing the adoption of sscm practices by manufacturing firms in ghana. methods study site. the study was carried out within the ghana manufacturing sector. the country has sixteen (16) regions and is the second-largest economy in west africa, and has been identified as one of the fastest-growing economies in 2019 (imf, 2020). each region has its particular economic activities. however, the manufacturing sector is dominated by four regions: the ashanti, greater accra, bono, and western regions. in each of these regions, the manufacturing activities take place in their regional capitals, which are kumasi, accra/tema, sunyani, and takoradi, respectively. therefore, the study was carried out in these cities. research approach. this study used a quantitative data collection method to gather data from the study respondents. this comprises measurement and observation, cause and effect thinking, reduction to specific variables and hypotheses and questions, and the test of theories. the quantitative data were collected through an open-ended questionnaire from procurement officers, accountants and chief executive officers of the various firms under study. target population. the study population comprised manufacturing firms in four dominant regions (in terms of manufacturing) in ghana. the staff of the selected firms constituted the population of the study. in ascending order, the topmost five manufacturing subsectors in ghana are textiles (9%), other non-metallic products (9%), chemicals and chemical products (13%), paper and paper products (19%), and food and beverages (30%). the number of manufacturing firms in the study area is 1900 (nti, 2015; adarkwah et al., 2018). sample size and sampling techniques. this study made use of purposive sampling techniques. purposive sampling, sometimes referred to as subjective, selective, or judgemental sampling, is a form of non-probability sampling technique in which researchers depend on their judgment to choose respondents from a population to take part in a study. 824 a purposive sampling method was used to select firms with an annual turnover of not less than one million dollars ($1,000,000) within the study area. moreover, the selected firms' staff (particularly procurement officers) were purposively selected. in this case, only some firms or staff members within the study area were selected. the number of respondents was selected based on the guidelines of krejcie and morgan (1970). according to the authors, a sample size from a population is determined using the following formula. where: s = required sample size x2 = the table value of chi-square for 1 degree of freedom at the desired confidence level (3.841) n = the population size p = the population proportion (assumed to be 0.50) since this would provide the maximum sample size d = the degree of accuracy expressed as a proportion (0.05) therefore, based on the formula, the sample size from an estimated population of 1900 was determined as follows. s = x2np (1-p)/d2 (n-1) +x2p (1-p) s = 3.841 x 1900 x 0.50 (1-0.50)/0.052(1900-1) + 3.841 x 0.50 (1-0.50) s = 3648.95 (0.50) / 0.0025(1899) + 1.92 (0.50) s = 1824.46 / 4.75 + 0.96 s = 1824.46 / 5.70 s = 320 data collection methods. throughout the study, questionnaires were adopted for the data collection. a questionnaire was employed in this study because it reached many study populations. only closed-ended questions were employed to construct the questionnaire to enable easy analysis. closed-ended questions suggest answers to research questions, hence making it simpler for respondents to choose an answer. closed-ended questions also make it easier for the researcher to compare responses provided by participants. the questionnaires principally consisted of likert scale questions. this research used five categories, e.g., strongly disagree (sd), disagree (d), neutral (n), agree (a), and strongly agree (sa) (bryman & bell, 2007). three hundred and twenty (320) questionnaires were distributed; however, 303 questionnaires (94.9%) were returned. measurements. the questions on adopting sscm practices were grouped into four key sections. the sections were instrumental, relational, moral, and knowledge factors (table 1). the questionnaire consisted of closed-ended questions that were answered according to a five pointlikert scale. table 1. measurement models for the study construct variables number of questionnaire items literature source factors influencing the *instrumental factors (if) 5 mcwilliams and siegel (2011) *relational factors (rf) 5 tate et al. (2010), hofer et al. 825 adoption of sscm (2012) *moral factors (mf) 4 logsdon and wood (2002), *knowledge factors (kf) 3 paulraj et al. (2017) result and discussion the study's objective was to determine the factors influencing the adoption of sscm practices by manufacturing firms in ghana. several factors have an impact on the intensity (suppliers involved) and the level of integration (diversity and the number of initiatives taken) of sscm chain practices. numerous studies have focused on the benefits of implementing sscm practices and their impact on an organization's performance as factors influencing adoption. in general, companies understand the advantages of switching from traditional scm to sscm and adopt the practices to improve environmental, social and economic performance, with the latter contributing to a country's gdp. to investigate the factors influencing the adoption of sscm practices by manufacturing firms in ghana, the questionnaire included several items categorized into instrumental, relational, moral and knowledge factors. in addition, participants had to indicate the extent to which they agreed or disagreed that the factors listed influenced the adoption of sscm practices in their firms. their responses to the statements were measured according to a five-point likert scale ranging from "strongly disagree" (1) to "strongly agree" (5). table 2 presents the descriptive statistics (means and standard deviations) generated by the analysis of the data gathered from the participant's responses to the items on the factors influencing the adoption of sscm practices by manufacturing firms in ghana. the instrumental, relational, moral and knowledge factors to which the participants had to agree or disagree in varying degrees are indicated in the table with the means and standard deviations of the responses. table 2. factors influencing the adoption of sscm by manufacturing firms in ghana item code item mean std. deviation instrumental factors if01 to prevent poor publicity 4.505 0.684 if02 shareholders demand for sustainability improvements 4.548 0.605 if03 to satisfy our shareholders 4.535 0.673 if05 for long-term profitability 4.482 0.664 relational factors rf01 to distinguish our firm from our competitors 4.564 0.615 rf02 to multiply our customer base 4.518 0.634 rf03 sustainability regulation 4.607 0.581 rf04 clients’ awareness of green initiatives 4.505 0.664 rf06 source of sustained competitive advantage 4.545 0.589 moral factors mf01 as it is the correct thing to do 4.528 0.654 mf02 due to genuine concern for the environment 4.472 0.702 mf03 because we feel responsible for the environment 4.508 0.703 mf04 as top management deems environmental 4.545 0.627 826 item code item mean std. deviation responsiveness as a crucial element of corporate strategy knowledge factors kf01 information availability 4.531 0.623 kf02 training and education 4.578 0.629 kf03 health and safety 4.587 0.688 source: field survey (2022) instrumental factors influence the adoption of sscm. among the factors influencing sscm adoption were instrumental factors. the instrumental factors comprised factors such as preventing poor publicity, shareholders' demand for sustainability improvements to satisfy our shareholders, getting short-term profitability, and for long-term profitability (table 2). in terms of instrumental factors influencing the adoption of sscm practices, the study recorded a mean score ranging from 4.482 – 4.548, with an average score of 4.5175, which shows that the manufacturing firms strongly agreed that they had adopted sscm practices. shareholders' demand for sustainability improvement recorded the highest mean score (mean score = 5.548, sd = 0.605), followed by to satisfy our stakeholders (mean score = 5.535, sd = 0.673), to prevent poor publicity (mean score = 4.505, sd = 0.684) and for long term profitability (mean score = 4.482, sd = 0.615). moral factors influence the adoption of sscm. further, among the factors influencing sscm adoption were moral factors. all the moral factors assessed in this study significantly and positively influenced sscm adoption. these moral factors included; sscm adoption is the correct thing to do, sscm adoption is due to genuine concern for the environment, sscm adoption is because we feel the responsibility to the environment, and sscm adoption is because top management deems environmental responsiveness as a crucial element of corporate strategy (table 2). the moral factors influencing the adoption of sscm practices recorded a mean score ranging from 4.472 – 4.545, with an average score of 4.5133, which shows that the manufacturing firms strongly agreed that they had adopted sscm practices as top management deems environmental responsiveness as a crucial element of corporate strategy recorded the highest mean score (mean score = 5.545, sd = 0.627), while due to genuine concern for the environment recorded the lowest mean score (mean score = 5.472, sd = 0.627). relational factors influence the adoption of sscm. the study also examined relational factors influencing the adoption of sscm. six relational factors influencing sscm adoption were assessed, but half (three) of the relational factors significantly influenced sscm adoption. these relational factors were; to multiply our customer base, client's awareness of green initiatives and source of sustained competitive advantage (table 2). the relational factors influencing the adoption of sscm practices recorded mean scores ranging from 4.505 – 4.607, with an average score of 4.548, which shows that the manufacturing firms strongly agreed that they had adopted sscm practices. from the study, sustainability regulation recorded the highest mean score (mean score = 4.607, sd = 0.581), and the client's awareness of green initiatives recorded the lowest mean score (mean score = 4.505, sd = 0.664). knowledge factors influence the adoption of sscm. in the study, the last factor influencing sscm adoption was knowledge factors. the knowledge factors assessed were information availability (mean score = 4.531, sd = 0.623), training and education (mean score = 4.578, sd = 0.629), and health and safety (mean score = 4.587, sd = 0.688). relational factors. the measurement model identified relational factors as the need for a firm to distinguish itself from its competitors, multiply its customer base, have sustainability 827 regulations for staff, make clients aware of its green initiatives and maintain a competitive advantage. according to vasileiou and morris (2006), all sc players are concerned about the economic and commercial issues affecting their ability to remain in business and maintain a competitive edge, so they adopt sscm practices. in addition, cooperation with suppliers in promoting environmental, social and economic sustainability mitigates uncertainty and risk. in their study, markley and davis (2007) point out that competitive advantage is a factor influencing firms to adopt sscm practices. therefore, it can be inferred that relational factors significantly affect sscm practices. awaysheh and klassen’s (2010) study implies that socially responsible practices should be regulated, although colicchia et al. (2011) posit that some firms voluntarily practice sscm to gain a competitive advantage in the market. instrumental factors. in the measurement model, instrumental factors were identified as a firm's need to prevent poor publicity, meet the demands from stakeholders concerning sustainability, satisfy the shareholders and ensure shortand long-term profitability. these factors represent pressure from the public, stakeholders and shareholders and the economic pillar of the tbl, which is profit, as opposed to the social and environmental pillars (people and the planet). this has been discussed in detail by laosirihongthong et al. (2020), gold et al. (2013) and khokhar et al. (2022). according to vasileiou and morris (2006), firms feel the need to implement sscm practices when they are concerned about their industry's declining profitability and a growing level of financial uncertainty. knowledge factors. in the measurement model, knowledge factors were identified as the availability of information, training and education, and health and safety. therefore, the study results suggest that a firm would implement sscm practices if its managers were informed, trained and educated about the benefits, especially the health and safety of the environment and society. however, if these factors were ignored, a company's environmental, social and economic performance would be inadequate (gold et al., 2013; laosirihongthong et al., 2020). moral factors. in the measurement model, moral factors were identified as the need to do what is right, genuine concern about the environment, a sense of responsibility for the environment and compliance with a corporate strategy of environmental responsiveness. thus, moral factors are principles of right and wrong compelling manufacturing firms to promote sustainability in the sc. therefore, sustainability is no longer an option and is an ethical priority and requirement infusing the sc (khan et al., 2018). suppliers, investors, customers and other stakeholders would agree on the rectitude of sscm practices and put pressure on a firm to adopt them. conclusion based on the study outcomes presented and discussed, the study concluded that instrumental, relational, moral and knowledge factors affected the adoption of sscm practices by firms in ghana. therefore, managing firms adopt sscm practices to do the following: 1. prevent poor publicity. 2. maintain a good image. 3. satisfy shareholders. 4. achieve long-term profitability. 5. stand out amongst their competitors. 6. multiply their customer base. 7. comply with sustainability regulations. 8. gain a sustained competitive advantage. 9. do what is right. 828 10. show their genuine concern for the environment. 11. comply with a corporate strategy of environmental responsiveness. 12. respond to continuously increasing information. implication for practice. the study outcomes imply that more ghanaian manufacturing firms might adopt sscm practices, especially those listed in the previous section, to improve their contribution to environmental sustainability and the betterment of society and achieve economic objectives. implications for research and policy. the study made a unique contribution to the literature on the adoption of sscm practices by manufacturing firms. in particular, the study identified the relational, instrumental, knowledge and moral factors that influence the adoption of sscm practices. the study has implications for the environmental protection and socio-economic development policies of african governments and the united nations that might use the outcomes to promote sscm practices in the manufacturing sector to ensure the achievement of the sdgs. on a firm level, the outcomes might assist management in formulating sdg-orientated corporate policy, the implementation of which would ensure that sscm practices are carried out as stipulated in a firm's performance strategies. recommendations for future research. future research could expand on the methods used in the study by following a mixed-methods approach instead of the quantitative approach adopted by the current study. in addition, future studies could investigate sscm practices in other industrial sectors in ghana or other developing countries. nevertheless, they could focus on sscm in manufacturing sectors but in developing countries other than ghana. references adarkwah, f., ahudey, e. and santuoh, f. j. 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(2017b). antecedents and outcomes of sustainable shipping practices: the integration of stakeholder and behavioural theories. transp. res. e logist. transp. rev. 108, 18-35 374 the symbolic meaning of leadership in the perspective of symbolic interaction (sahbirin noor's leadership style analysis) volume: 4 number: 2 page: 374 382 mardiana mardiana doctoral program in communication studies, graduate school, sahid university jakarta corresponding author: mardiana e-mail: mardianahendryy@gmail.com article history: received: 2022-11-19 revised: 2023-01-13 accepted: 2023-03-16 abstract: communication problems faced by the government are often related to bureaucratic communication procedures. so, communication activities are needed by leaders in the scope of internal and external communication. this also happened to the province of south kalimantan, namely h. sahbirin noor who served as governor. the purpose of this research is to analyze me, mind, and society leadership and to analyze the governor's self-concept elements in leadership activities, which refers to the symbolic interaction theory. the research approach uses qualitative methods with informants from government and community elements using interviews. the results show that uncle birin's selfmeaning as a governor generally refers to government regulation no. 33 of 2018. meanwhile, mind is seen when uncle birin chooses a career as a government official for the benefit of the wider community. for the meaning of society uncle birin through an attitude of empathy to be able to understand the wishes of the community. the element of uncle birin's self-concept is a visionary leader. uncle birin needs a view that fits the reality of society.``self" is obtained by seeing oneself as an object. this view comes from the meaning of "i" and "me". “i” is part of uncle birin's self to perform his duty of service to the community and “me” as an actor who plays a role in the government and society of south kalimantan. keywords: symbolic interaction; governor sahbirin noor; leaders, and society. cite this as: mardiana. (2023) “the symbolic meaning of leadership in the perspective of symbolic interaction (sahbirin noor's leadership style analysis).” international journal of environmental, sustainability, and social sciences, 4 (2), 374 382. introduction communication problems often occur in the world of government. problems that often arise are problems related to bureaucratic communication procedures. the relationships that occur between state officials and asn (state civil apparatus) employees often create an ebb and flow of loyalty within a government sphere. in south kalimantan province h. sahbirin noor started his leadership activities as a governor who is familiar with uncle birin's nickname with a typical leader who doesn't like to be behind a desk, in the leadership of governor h. sahbirin noor he does a lot of activities in the field because according to him in the field it will be more accurately see what the people need and can also see directly the infrastructure that is experiencing obstacles. thus, the leader will provide the right solution on target. the jargon of 'moving' is literally don't be lazy (in banjar language, don't “pengoler”) is always spoken by governor h. sahbirin noor together with the asn ranks and the people of south kalimantan province through breakthroughs in implementing development in the region and in 2021 h. sahbirin noor returns running for governor of south kalimantan province, regained the trust of the people to lead south kalimantan in the second period. the researcher tries to make a simple reflection for governor h. sahbirin noor which is attached to the title uncle birin to be understood in the meaning of the main theory of this research, mailto:mardianahendryy@gmail.com 375 namely leadership of me, mind, society as governor, leader, and society in the perspective of symbolic interactionism in the form of action in the form of attention, perceptions, imaginations, reasons, and emotions from a regional head as the top policyholder to the people of south kalimantan. the researcher tries to reflect on all fields of ideology, politics, economics, social, culture, defense, and security which are important aspects of a development process in all regions including south kalimantan. this means that in the community, governor h. sahbirin noor is a symbol of leadership with the call of uncle birin means that the process of communication between individuals, between groups as one big family unit in south kalimantan. symbolic interactionism (is) is a way of thinking about the mind, self, and society that has contributed to the socio-cultural tradition. based on the above background, by using the theory of symbolic interaction, this research is more focused on the communication relationship that h. sahbirin noor uses in interacting with symbols. this can be noticed when it is built through conversations with employees and the community as part of communication. as mead's concept that in this communication, sahbirin also gave birth to three important concepts, namely the mind (mind), self (self), and society (society) which is behavior in self-reflecting as governor h. sahbirin noor as an individual can develop self-concept through interaction with employees and the community in south kalimantan. in essence, humans interact with each other all the time and share certain meanings and actions that ultimately give rise to interpersonal relationships. h. sahbirin noor in carrying out his activities as governor, as a leader, and as a community by managing ideas that are applied to a series of regional work programs for the community. so based on the above, the researcher is wondering and wants to explore more deeply how me, mead, and society the governor's leadership in carrying out the south kalimantan provincial government program and how the elements of the south kalimantan governor's selfconcept in carrying out his leadership activities. methods this study uses a qualitative research type which holds the view that every symptom or phenomenon under study is observable and some cannot be observed as in the symbolic interactionism listed in me, mind, and society. this study describes the paradigm through postpositivism, then conducted in-depth interviews to find and collect primary and secondary data supported by related documents, then conducted purposive sampling in this case the informant. as well as observations related to the results of data collection. result and discussion symbolic interactionism of h. sahbirin noor's leadership as governor who is familiarly called uncle, uncle here is interpreted like a family, uncle's position is very dominant because uncle in the family is at a central point whether it's related to parents, siblings, nephews, grandparents, etc. uncle birin's role as a multitasking governor is what makes uncle always close to the community, in terms of his emotional self, uncle birin's attitude when he meets the community always provides good service, never changes to face anyone, remains friendly to everyone, especially to the community, when present in the community with the capacity as a governor, as a leader, and as a community, the figure of uncle always appears because it is based on a personal character who has a personal identity with the appearance of the figure as it is, such as appearing identical with symbols such as wearing a sarong tied at the waist, wearing a cap, and t-shirt, and flip-flops he is more easily and quickly accepted as part of the kinship in the identity of fellow urang banjar because he is aware of his duty as a servant for the citizens. 376 likewise in terms of limitations and capabilities himself, uncle birin is an individual who is open to criticism and input. he also realizes that as a leader, he still has limitations in several ways. regarding this matter, he always asked that both of them always remind each other. uncle birin's attitude of openness as governor as well as a leader in terms of strengthening transparency and accountability can be seen in kpk assistance, according to uncle birin plays an important role so that transparency and accountability in government administration both in the procurement of goods and services with a digitalization system can be more optimal so that if implemented transparently and measurable can create the value of honesty based on faith and devotion to allah swt, this is also according to uncle birin anyone, anywhere, anytime, however, if we stick to religious teachings then every human being will not violate the rules. in practice, uncle birin more often uses the attribute of a sarong that is rolled up and then tied to his waist, then uses a dirt bike for faster, agile, and smooth mobility to remote areas that cannot be reached by a four-wheeled fleet. this appearance is symbolized by the community that birin's uncle has reached the stage of executing the results of his thoughts. so that people who see the visible symbol of uncle birin, if it comes down with a symbol like this, the problem will immediately get a solution from the leader or authorized official. this is the initial form of the meaning of uncle birin's symbolic interaction, which is to equalize the perceptions of members so that they are in accordance with the task at hand. the interaction between leaders and community members symbolically becomes a unit in shaping social life. uncle birin carries out social interaction activities as an embodiment of his meaning as governor, community, and leader through the language symbols used. the motivation that is built through this model of communication gives birth to solidity in the team to produce work productivity without any internal conflicts. it is proven that in every opportunity for work visits or village activities (turdes) they still prioritize and listen carefully to community input. through the comprehensive information obtained from the community, it will be easier for uncle birin to analyze to find the right solution. in the course of his political career, uncle birin went from level to level. before serving as a governor, uncle birin was an asn who was later trusted to serve as the lurah of the kelayan luar village and the inner executive. then he also served as secretary of the camat in west banjarmasin, until he decided to resign as a civil servant. he made this choice because he wanted to enter the business world and focus there. in the business world, he successfully served as director of pt. jhonlin sasangga banua, a subsidiary of the jhonlin group. after that, he started political activities as a cadre of one of the parties, namely the golkar party, until in the end, he served as chairman of the dpd. with his bureaucratic capabilities, his closeness to the community, he was also supported by the golkar party to nominate himself as a candidate for governor of south kalimantan for the 2016-2020 period, until he was later elected in the south kalimantan pilkada, without any fuss and riots in its implementation. the contestant who competed with uncle birin also received uncle birin's victory without any charges. entering the end of his term of office in the first period, uncle birin decided to run again for a second term, in this second period uncle birin embraced his rival during the 2016-2020 gubernatorial election, namely h. muhiddin as his deputy. in the pilkada that he participated in for the second period, he found a newcomer in south kalimantan, namely deni indrayana. there are so many problems that arise both before the campaign period and until the end of election day. the new political style echoed by rivals is an attempt to launch a political pattern from jakarta to be applied in the south kalimantan pilkada. but thanks to uncle birin's calm demeanor and dislike of unhealthy opposition, he was never provoked to do the same. uncle birin prefers to do politics politely with mutual respect without having to drop and kill the character of the opposing party. this is evident from the continuous lawsuits made by denny indrayana and the team. uncle birin and his team prefer to comply with all procedures and not do anything 377 inappropriate. uncle birin is a person who upholds sportsmanship not only in the field of sports but even in the political field he is involved in. he left the decision entirely in the hands of the people and the competent institutions. the fruit of the calm and sportsmanship he upholds is his victory in the constitutional court act in the face of the demands of his political opponents. uncle birin's figure with this attitude and personality is also the reason why sahbirin noor is known by various groups and is always greeted well wherever he is, no one is reluctant to greet him, whether it's from the lower society, academics, political elites, elites, government to businessmen. sahbirin noor's leadership, whether in his family, community organizations while leading the government bureaucracy, to leading a company has received much appreciation. the first impression that stands out from the figure of sahbirin noor is his friendly demeanor, simple communication, perspective, and simplicity. as adhering to the teachings of ki hajar dewantara, as the principle of pancasila leadership. "ing ngarso sung tuladha, ing madya mangun karsa tut wuri handayani," he said firmly. one of his impressive abilities is his ability to analyze problems quickly and carefully. with such abilities, when a problem arises, sahbirin will easily find a solution to solve the problem carefully. he is not a person who likes to be convoluted in seeing and dealing with problems. often, he uses the term "scat fish, the sooner the better" which seems to be a principle that has been ingrained in him. his ability to make decisions quickly and decisively, and based on wisdom, wisdom, patience, and a forgiving attitude makes his decisions well accepted by many parties. judging from his thoughts and actions in leadership so far, it is clear that sahbirin noor is an open, humanist, democratic, and visionary person. he has broad insight and always follows the discourses of knowledge and crucial issues that develop. it can be said that sahbirin is a moderate, pluralist, and egalitarian figure. in diversity and crisis conditions, even in conflict, one very important quality in a leader is the ability to think outside the box. thinking out of the box is in sahbirin noor's soul. it can be seen how he is not fixated on the concept of leadership of his predecessors. he believes in the thoughts he has and the steps he develops with the team he forms. one more important note in the leadership of the organization or its work so far, sahbirin noor not only relies on his thinking or intellectual abilities but also on inner strength. the legendary leader of france, general charles de gaulle in his book "sword of power" called something like this the power of instinct. a kind of sixth sense to read situations that cannot be read by ordinary people, he also sometimes makes actions that are beyond the expectations of people and political opponents. for this reason, often decisions, policy steps or strategies are beyond the calculations of those around them. that's why it's not surprising that on various occasions, sahbirin often reminds us with a fiery spirit "don't be afraid of problems, let alone be afraid of failure, if we want and work hard, there is no term we can't". this shows that leadership is exemplary, including inspiration that can move. he is not an adherent who is just busy giving orders, which will eventually make him hot. because people don't need rhetoric, where people only need a leader who can work. this is important so that optimism does not dim, words alone are not enough. leaders who continue to work and work deserve real appreciation. that kind of leadership seems real. this leadership is seen in the figure of sahbirin work and works for the benefit of the community. as is the tradition of an activist who is concerned with various problems outside of his personal life, sahbirin is a person who is sensitive and cares about the surrounding environment. both the environment in the physical sense and the meaning of the social, economic, cultural, political, and security environment. this is more so for problems that are directly related to the livelihoods of the lowerclass people. sensitivity and concern for the reality of these various problems is reflected in the problems of poverty, unemployment, and limited access of small communities to economic resources and their basic needs. this kind of thing makes sahbirin always concerned. but, not sahbirin if he doesn't have a real movement to donate to the community. 378 the recent phenomenal formation of the south kalimantan people's movement forward and prosperous (gema kms) is a direct testament to sahbirin's commitment. he hopes that the establishment of the gema kms institution that is spread throughout south kalimantan can defend the small people in a more systematic, organized, and coordinated manner. the concept of mind, self, and society. according to mead, humans respond to an object, and that response is a human effort to be able to solve the problems they face. to be able to arrive at a response to making efforts to solve problems, there are four stages that humans will go through, namely: first, there is an impulse or impulse; second, there is perception or mind or thinking; third, manipulation or attempts to make decisions or choices; fourth consumption or take action to do something that has been chosen and ready with all risks. what mead said above is related to uncle birin's impulse, one of which was in the activity of planting rice in jejangkit in 2017 h. sahbirin noor went down directly with other people accompanied by several regional heads. this was related to perception or mind aimed at inflaming the spirit of the community. in the local area, uncle birin descended into the muddy land with an area of thousands of hectares in jejangkit muara barito kuala and the creation of an effort to make decisions or choices made the local community burn with enthusiasm because more and more people were joining in the work of clearing thousands of hectares of land to become rice fields with real risks. impossible to obtain considering the contours of the swamp in south kalimantan which is difficult to grow rice. this is also used as a motto in south kalimantan with the term, appropriation baimbai paddle in joint work in the context of commemorating the xxxviii world food day (hps) in 2018, uncle birin also as a leader took that position to inflame their spirits he went down to the field. muddy with an area of thousands of hectares in jejangkit muara, barito kuala he wears a bahuma (farming) outfit complete with cold pupur (wet powder) on his face like traditional banjar farmers.of clearing land and growing crops on land that was previously unproductive, especially the residents of south kalimantan, who have lived in the area for forefront decades. big project in jejangkit muara. he monitors every progress and gives directions for every job. various testimonies such as making local people burn with enthusiasm, and more and more people are joining the work of clearing thousands of hectares of land to become rice fields as a requirement of the honor of being the host of world food day. all elements from various other professions came down because they felt called. all officials and all service staff and agencies within the south kalimantan provincial government, soldiers, students, farmers, journalists, students, and even athletes took part in the baimbai paddling together to help directly plant rice. in addition, in 2020 there was uncle birin encouraged with the perception mind to carry out house renovations in south kalimantan. there is also in 2020 the impulse of h. sahbirin noor has the perception or mind to move to try to help residents affected by covid-19 by distributing 500 food packages and distributing masks to the public and traders along the road with the risk of traveling quite difficult to reach. mead describes many concepts for perfecting meaning through interaction in social groups. these activities can be started by people who are closest and have an influence on people's lives. this is the reason uncle birin also approaches the ulama as highly respected figures in shaping behavior. therefore, uncle birin always puts forward the democratic model in making decisions that are in line with south kalimantan policies. because this concerns the majority of society. otherwise, uncle birin would not be close to the community. including inviting the community to take part in shaping and directing development in south kalimantan. there is a concept of social psychology in the symbolic interaction process carried out by uncle birin. to respond to ongoing communication, uncle birin always adapts according to the situation and environmental conditions of the community. this attitude of empathy is then articulated with a systematic regional development plan through language as a series of verbal communication. 379 from here uncle birin gave birth to the mind (mind) and self (self) in every work activity during his tenure as governor. as in the village activities which became the routine work agenda of uncle birin. the priority scale developed by uncle birin can be seen from the magnitude of the benefits for the community. people also feel comfortable and like being protected when uncle birin is invited to dialogue. for people who usually have a dialogue with uncle birin, it is like talking to their parents or between brothers and sisters. uncle birin's open and down-to-earth attitude makes people think that they are not distant when communicating with uncle birin, and they don't even hesitate to talk at length without stuttering. this is in accordance with mead's findings, that as a social process, the self consists of two phases, namely "i" (i) and "daku" (me). i am the subjective self and one is the taking of the roles and attitudes of others. therefore uncle birin needs a view of himself that is in accordance with the reality of the people in south kalimantan. communication that requires feedback, for example, along with the times is not monotonous face-to-face. websites and social media can be used by uncle birin and his staff to receive responses or establish interactions in the south kalimantan region. uncle birin's self-concept was formed through experiences gained from the external environment as a form of self-assessment. like the theory of symbolic interactionism proposed by mead, the interaction that uncle birin built, can produce a certain idea about the self. that is, there are forms of verbal and non-verbal communication in packaging messages, both of which have been done in conveying information. the majority of people in south kalimantan visited by uncle birin showed that they liked and appreciated the communication model. the good response had a positive effect on uncle birin, thus increasing his confidence as a symbolic meaning. meanwhile, to respond to negative comments, uncle birin can always minimize them by using the blusukan communication model, which in this way can directly receive input from the public regarding his performance during his tenure as governor. according to mead, society is part of symbolic interaction, in which individuals are actively and voluntarily involved in their chosen behavior. the impression that emerges for uncle birin here is that there is a common identity as well as building social relations based on local cultural values. uncle birin wants to show his identity as part of the banjar community through cultural symbols that are shown through interaction. when he mingled with the community, uncle birin positioned himself as an equal and equal figure with the rest of society. show a more relaxed self when dealing with the rest of the community so they don't feel awkward. uncle birin's confidence in accepting this input is related to his ability as part of his self-concept to gain experience to increase his sense of responsibility as well as to increase his existence in the political arena as governor, community, and leader of south kalimantan. several things that influence uncle birin to have a positive self-concept are solid knowledge of himself, the number of people who support him as the number one person in south kalimantan, positive responses during leadership, solving problems, sincerity, and responsibility in carrying out work programs to build areas. in other words, while carrying out his duties, uncle birin has actively set a good example directly. that is, uncle birin's behavior in symbolic interactionism has its own meaning. the meaning can be searched based on the source of social interaction, either as governor, community, or leader. symbolically, uncle birin's interaction cannot be separated from a personal attitude that is able to reflect various forms of behavioral processes at any time. there is a premise related to uncle birin's symbolic interaction: "self" with uncle birin. the process of interpreting uncle birin is the subject and the government staff and the people of south kalimantan are the objects. in the process, uncle birin sees himself as an object and can gain himself after seeing himself as an object. view “to uncle birin. the meaning of oneself regarding government staff and the people of south kalimantan is a part of oneself. so that there is encouragement from uncle birin's soul to carry out his duties and 380 services to the maximum extent possible. the "me" view of uncle birin is part of the formation of self of the actors indeed, "me" in terms of formation requires the actor himself as an object. uncle birin as an actor has a role in the government and society of south kalimantan. the process of interpreting uncle birin's self, both by himself and by others, found in this study, that the intense interaction between uncle birin and his subordinates, with the community, as well as with religious leaders, is a process that occurs continuously, in which the community is able to understand uncle birin's actions that can be seen from the judgment of others, not from uncle birin's own judgment. it can be interpreted that uncle birin as an actor understands the meaning because of a communication process. birinself, which is a combination of the meanings of "i" and "me". where uncle birin as an individual consciously understands the reality where actors relate and combine with objects in their environment (government and society). thatselfcan adjusts his role in every situation and also the pressures of others, as he has the perception of the people involved in interacting with him. that is, uncle birin has meaning as an actor who has a desire to provide maximum service (prime) to the people in south kalimantan. this condition has brought south kalimantan to the economic condition of the community which has experienced many changes in terms of unemployment, poverty, and income inequality. in addition, south kalimantan's development achievements in various other sectors can also be seen in the infrastructure sector which shows significant progress. during the last five years, there has been an increase in the quality of labor competitiveness. based on the explanation of uncle birin's meaning related to symbolic interactions as governor, community, and leader, the following propositions emerge. the process of meaning that uncle birin has begins through a process of interaction with the community in south kalimantan. this interaction appeared directly because of the factor of the village down the program (turdes) that had been carried out by uncle birin. then proceed in the form of a work program aimed at developing regions in south kalimantan according to a priority scale. b. the process of meaning influenced uncle birin's decision to provide good service, as a form of responsibility because it was trusted by the people who chose uncle birin during the pilkada to fix the area in south kalimantan. c. the existence of factors of encouragement, experience, and personal orientation in uncle birin to the situation and conditions of the people of south kalimantan has become a culture in their environment. so that after being trusted to lead, uncle birin invited all staff in south kalimantan to provide maximum service to the community. d. uncle birin previously had experience as a leader in a family company owned by one of his nephews. this experience became a supporting factor for uncle birin to become a stronger figure in making the decision to become the number one person in south kalimantan. of course, the good intentions are also after seeing the situation and conditions of the community that needs to be addressed. e. uncle birin has a role as governor, community, and leader as a response to complaints from the community who want change for the better. thus, it can improve the community's economy and have an impact on better regional income. moving on from this symbolic interaction, symbolic leadership is reflected in the language contained in a communication, language makes humans able to interpret not only symbols in the form of gestures or gestures but also able to interpret symbols in the form of words. this ability is what allows humans to be able to see themselves through the perspective of others which is very important in understanding shared meanings or creating a common response to the same sound symbols. as what has been described from the meaning of the interaction above, such activities often occur in uncle's leadership style with the community, where uncle's interaction with the community runs in a conducive manner. each individual, whether uncle or the community, always works well together, avoiding various barriers to communication. what is obtained when communication occurs between uncle and the community is the mind, self, and society. the theory of symbolic 381 interaction in me, self, society, even if it is associated with political communication theory, is of course very supportive and agrees that political communication is a factor that determines the effectiveness of communication itself. because someone to influence others must have the characteristics of credibility, attractiveness, common source, and power. conclusion the meaning of me uncle birin as governor, in general, refers to government regulation no. 33 of 2018. sequentially, uncle birin begins by listening to the problem carefully to obtain complete and comprehensive information. then take the right solution to deal with the problem. uncle birin's mingling attitude made his subordinates and the public feel comfortable when they were invited to talk. meanwhile, uncle birin's self-meaning is seen when he chooses a career as a government official with the consequences of acting for the benefit of the wider community. where the people of south kalimantan have high demands and expectations of uncle birin. for the meaning of society uncle birin'sin addition to the desire that the government in south kalimantan be clean as a condition for the progress of an area in south kalimantan. uncle birin's self-concept element is a symbolic interaction in the communication process. until uncle birin is classified as a leader who has the ability to look far ahead (visionary) in every policy and decision made. a social process consists of two phases, namely "i" (i) and "daku" (me). i am the subjective self and i am the take on the roles and attitudes of others. therefore uncle birin needs a view of himself that is in accordance with the reality of the people in south kalimantan. obtaining "self" can be done by uncle birin when he sees himself as an object. this view comes from the meaning of "i" and "me". as an "i" in which uncle birin is part of himself to perform his duty of service to the community and through the view of "me" as an actor who plays a role in the government and society of south kalimantan. uncle birin can provide training to employees in the form of technical guidance in terms of effective communication and capacity building of employees in providing services to the community according to their respective competencies by placing employees according to field expertise. uncle birin's communication in the future is to be able to create a closer culture while embracing people who may be against it because so far they have not been actively involved in development and development activities in south kalimantan. then deepen the findings of the symbolic interaction of uncle birin with different variables and indicators according to the development of existing problems and can put forward religious concepts according to uncle birin's direction. so that in carrying out their duties, they are truly responsible and trustworthy. references adair, j. 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(2018). the relationships among leadership styles, communication skills, and employee satisfaction: a study on equal employment opportunity in leadership. journal of business and retail management research, 13(1). https://doi.org/10.24052/jbrmr/v13is01/art-14 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 196 political marketing factors determining advantages intention to vote (study on tuban regency election december 2020) volume: 3 number: 1 page: 196-204 1rahayu, rahayu, 2puji handayati 1phd student, state university of malang, indonesia and lecturer universitas islam majapahit mojokerto, indonesia 2 state university of malang, indonesia corresponding author: rahayu rahayu e-mail: rahayusemsi.2104139@student.um.ac.id article history: received: 2022-12-24 revised: 2022-01-11 accepted: 2022-03-05 abstract: this study aims to examine the variables of political marketing to get the most votes. this variable is a technique and control of a system so that the campaign team is successful in general elections to win or get the most votes in the political arena. for this reason, the success team must understand strategies in political marketing, which include intimacy, personal connections, trust, intention to vote, personal connections, and word of mouth. the research approach method uses quantitative because this research focuses on hypothesis testing so that the research process can be carried out in a structured manner and uses a large sample. research result familiarity has a significant effect on personal connection in political marketing in the 2020 tuban regency election. familiarity has no significant effect on trust in political marketing in the 2020 tuban regency election. familiarity has a significant effect on the intention to vote in political marketing in the 2020 tuban regency election. the personal connection has a significant effect on trust in political marketing in the 2020 tuban regency election. trust has a significant effect on word of mouth in political marketing in the tuban regency election in 2020. trust significantly affects the intention to vote in political marketing in the 2020 tuban regency post-conflict local election. intention to vote has a significant effect on word of mouth in political marketing in the 2020 tuban regency post-conflict local election". keywords: familiarity, personal connection, trust, intention to vote, word of mouth cite this as: rahayu, r., handayati, p., (2022). “political marketing factors determining advantages intention to vote (study on tuban regency election december 2020)”. international journal of environmental, sustainability, and social sciences, 3 (1), 196-204. introduction the application of marketing in politics and the many studies to find theories and empirical research to test theories strengthen the reason to think that political marketing has now turned into a separate scientific discipline (o'cass, 2001). the amount of political marketing science that has not been researched allows for political marketing to undergo changes and adjustments; this statement is also supported by henneberg (2002), the situation is possible because of the breadth of marketing theories that can still be applied in political marketing, a party must understand the elements of political marketing. -key elements and marketing for success not only in the short term but also in the long term. most of the research on political marketing that exists so far emphasizes strategy and tactics, especially the process of segmentation, targeting and positioning. meanwhile, the number of studies on voter behavior is still limited; moreover, the study of voter behavior is accompanied by empirical research (yaqoub, 2007). whereas political marketing is not only seen during the campaign period (butler & collins, 2002), political marketing is more aimed at longterm goals. political marketing does not guarantee a win, but provides tools for maintaining a relationship with voters to build trust and subsequently gain voter support (o'shaughnessy, 2007). if political parties can maintain their quality, it will be easier for them to win elections (o'cass, 2009). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 197 the concept described above will be used as the construction of this research. the context used is also changed from a general marketing context to a political marketing context. some of the concepts used are adaptations of research by gremler et al. (2001), which discusses the influence of the relationship between employees and consumers on positive word of mouth. the relationship referred to here is familiarity which will then form a personal connection and care and trust, and finally, this trust will form a positive word of mouth. the addition of the intention to vote variable is because, according to kotler and kotler (1999 in o'cass, 2001), political marketing aims to influence every person and institution to make a candidate successful in the general election. while the reduction of the care variable is done because, in the context of election campaigns, the caring which carried out by parties or candidates is not hedonic behaviors, namely caring because they are motivated by the desire to give so that voters feel better, but instrumental behaviors that are motivated by achieving goals and obligatory behaviors, namely attitudes that are indeed natural. carried out by parties or candidates during the campaign period. so the author considers that the care variable does not need to be included. but rather, instrumental behaviors that are motivated by the achievement of goals and obligatory behaviors, namely attitudes that are naturally carried out by parties or candidates during the campaign period. so the author considers that the care variable does not need to be included. but rather, instrumental behaviors that are motivated by the achievement of goals and obligatory behaviors, namely attitudes that are naturally carried out by parties or candidates during the campaign period. so the author considers that the care variable does not need to be included. this research examines the phenomenon of the development of the political system in indonesia, which has used a direct election system for the president, members of the legislature, and regional heads for the past few years. the increasing number of competition makes political marketing science used to formulate winning strategies in elections. it makes the need for studies of political marketing and voter behavior in indonesia become increasingly important. meanwhile, political marketing theory should not refer to certain theories because each region has unique political, economic, social, cultural, and defense and security conditions. of the many existing studies, research on voter behavior is still limited. understanding the characteristics and behavior of voters is useful for candidates in formulating ways of communicating with the public, so that political messages can be transferred effectively. it is the reason why this study chose to make voter behavior the discussion in this study, especially the behavior of intention to vote and voter word of mouth behavior. vote and voter word-of-mouth behavior. the objectives of this study are: a). to determine the effect of familiarity on personal connection b). to determine the effect, familiarity on trust c). to determine the effect of familiarity on the intention to vote, d). to determine the effect of personal connection on trust, e). to determine the effect of trust on word of mouth, f). to determine the effect of trust on intention to vote and to determine the effect of intention to vote on word of mouth. and from marketing theory and previous studies, it is known that familiarity, personal connection and trust can influence these two voter behaviors. therefore, are the three variables also able to have an effect when applied to political marketing. methods this study uses a quantitative approach, which is a study that focuses on hypothesis testing. the research process was carried out in a structured manner and used many samples. the population in this study is the people of tuban regency who already have the right to vote and are not party administrators in implementing the regional head general election. this study uses a sample collection method, non-probability sampling, with system convenience sampling. the number of samples was determined to be 100. the determination of the number of samples was adjusted according to the opinion of hair et al. (1998) that the sample size for conducting research using path analysis techniques is 100-200 or a minimum of 5 times the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 198 number of indicators and a maximum of 10 times the number of indicators. the variables studied were identified as follows: 1. exogenous variable with notation x, namely familiarity. 2. the intervening variable with notation z1 is a personal connection, z2 is trust, z3 is the intention to vote. 3. endogenous variable with y notation, namely the word of mouth communication. data analysis techniques used path analysis to explain the causal relationship between one or more variables. at the same time, the path model is the basic model used to analyze the path to estimate the strength of the causal relationships between correlations and covariance of several constructs (ferdinand, 2005: 135). result and discussion path analysis the purpose of the study was to determine the effect of familiarity on word of mouth through personal connection, trust and voter intention to vote for three (3) pairs of candidates participating in the post-conflict local election, with the object of research being residents of tuban regency who have the right to vote in the post-conflict local election of tuban regency which was held on the 9th. december 2020. the statistical method used is path analysis. the steps taken are: 1. test-path diagram based on the development of the model, the path diagram to show the causal relationship between variables can be described as follows: figure 1. path diagram 2. path coefficient estimation (path) based on the results of data processing using the amos program, the estimated path coefficients are as follows: trust wom personal connection familiarity intention to vote d1 d2 d4 d3 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 199 figure 2. path coefficient estimation hypothesis proving the model that has been built must be measured. the measurement results of this model use the amos 22 program, while the results are as follows: table 1. regression weight path analysis influence estimate se cr p standardize regression weight () z1  x1 0.748 0.078 8.877 0.000 0.6867 z2  xl 0.191 0.342 0.867 0.419 0.076 z2  z1 0.624 0.229 4,931 0.000 0.531 z3  z2 0.529 0.126 4.775 0.000 0.364 z3  xl 0.478 0.147 4.341 0.000 0.355 y  z3 0.652 0.338 6.751 0.000 05729 y  z2 0.346 0.012 2.437 0.012 0.2176 based on the table above, the following steps are taken to prove the hypothesis: the magnitude of the effect of familiarity (x) on the personal connection (z1) is 0.6867; based on this value, it can be interpreted that if the level. voters' familiarity with candidate pairs increases by 1 unit, so the personal connection of voters in candidate pairs will also increase by 0.6867 units. the effect is significant because it has a probability value of less than 0.05, which is 0.000. thus, the first hypothesis proposed in this study, "familiarity has a significant effect on personal connection in political marketing in the 2020 tuban regency election," is proven correct and accepted. the effect of familiarity (x1) on trust (z2) has no effect or is not significant because the probability value is more than 0.05, which is 0.419. then the second hypothesis in this study, "familiarity has a significant effect on trust in political marketing in the 2020 tuban regency election," is rejected. the magnitude of the influence of familiarity (x1) on the intention to vote (z3) is 0.355, meaning that if the level of voter familiarity with candidate pairs increases by 1 unit, then the intention to vote for voters is 0.355 units. by looking at the probability value of less than 0.05, which is 0.000. thus, the third hypothesis in this study, namely familiarity, has a significant effect on the .57 trust wom personal connection familiarity intention to vote d1 d2 d4 d3 .62 .48 .65 .33 .68 .48 .09 .79 .51 .48 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 200 intention to vote in political marketing in the 2020 tuban regency post-conflict local election, proven and accepted. the magnitude of the influence of personal connection (z1) on trust (z2) is 0.531, meaning that if the personal connection level of the candidate pair voters increases by 1 unit, then the voter trust in the candidate pair will also increase by 0.531 units. the results of data analysis show that the probability value is less than 0.05, which is 0.000, so the fourth hypothesis proposed in this study is that "personal connection has a significant effect on trust in political marketing in the 2020 tuban regency post-conflict local election." proven and accepted. the magnitude of the influence of the trust variable (z2) on word of mouth (y) is worth 0.2176, meaning that if the trust of the candidate pair voters increases by 1 unit, the word of mouth value will also increase by 0.2176 units. therefore, by looking at the probability value, which is still less than 0.05, which is 0.012, the hypothesis proposed in this study, namely "trust has a significant effect on word of mouth in political marketing in the tuban regency election 2020", is proven true and accepted. great influence trust (z2) on the intention to vote (z3) is 0.364, meaning that if the trust variable for the candidate pair voters increases by one unit, the intention to vote for voters will also increase by 0.364 units. by looking at the magnitude of the probability level of 0.000 where this value is still below 0.05 or 5%, the influence of the trust variable (z2) on the intention to vote (z3) is said to be significant. thus the sixth hypothesis proposed in this study is "trust has a significant effect on the intention to vote in political marketing in the 2020 tuban regency post-conflict local election." proven correct and accepted. the magnitude of the influence of the variable intention to vote (z3) on word of mouth (y) is 05729, meaning that if the level of intention to vote for voters increases by one unit, then word of mouth voters will increase by 05729 units. based on the probability value whose result is less than 0.05, which is 0.000, the seventh hypothesis proposed in this study is "intention to vote has a significant effect on word of mouth in political marketing in the 2020 tuban regency post-conflict local election. it is proven true and accepted. empirical and theoretical study of research results based on the results of proving the hypothesis above, further analysis can be carried out as an effort to examine the conditions that exist in the post-conflict local election in the tubanregency 2020 to compare the suitability between empirical and theoretical conditions. it needs to be done so that the results of this study in the form of improvements to political marketing strategies can actually be applied by the successful team of the post-conflict local election candidates in tuban regency; this problem is important so that the successful team of the post-conflict local election candidates can understand the behavior of voters in making decisions to make right choices. these steps are explained as follows: 1. examining the results of the first hypothesis, "familiarity has a significant effect on personal connection in political marketing in the tuban regency election in 2020," proved to be true and accepted. based on empirical observations, the candidates have been optimal in conducting selfintroductions through advertisements, posters, banners, campaigns, social media, and direct dialogue, which are carried out with sufficient frequency. in addition, the candidates also take advantage of their success team optimally to add detailed information about the candidate so that prospective voters can know more deeply. thus the prospective voters will have a positive opinion in translating their wishes, whether the candidate's work programs, character, the view to spur growth in all fields as well as the candidate's personal character can be informed in detail so that prospective voters, especially the public in general, know and can make the right choice for tuban regency in the period 2021 to 2026. therefore, the significant influence between the familiarity variable on personal connection is real. furthermore, because the candidate's knowledge or level of voter recognition is carried out aggressively by both the candidate himself and his success, thus, it is easy for prospective voters to assess candidates both personally and the programs that will be run if elected or won in the post-conflict local election. this condition international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 201 follows the existing theory, that familiarity consists of cognitive and affective components, where familiarity involves cognitive processes because it focuses on the level of awareness of short-term and long-term memory. 2. then familiarity can process effectively, which leads to personal bonding. familiarity itself is driven by the frequency of interaction and how deep the interaction between the candidate and the voter is, meaning that the deeper the interaction is built, the more personal relationship between the voter and the candidate, known as a personal one connection. so the longer a person is in contact with other people, the closer their relationship will be, and the more knowledge about each other's wants and needs, the higher the relationship will form a personal bond. personal connection is a form of a strong bond based on several things in common. the relationship is based on the common characteristics and interests. several theories explain that individuals with a high degree of similarity will prefer to form a relationship. the results of coulter's (2000) study found that increasing the perception of similarity between customers and service providers will increase the perception of similarity between customers and service providers and will increase trust. this theory also applies to political marketing; this can be proven through the results of this study which show a significant effect of personal connection on trust, with a significance value of 0.000. the similarity of views and thoughts between voters and candidates will trust voters that the candidate can lead and provide the best for the community. the results of coulter's (2000) study found that increasing the perception of similarity between customers and service providers will increase the perception of similarity between customers and service providers and will increase trust. this theory also applies to political marketing; this can be proven through the results of this study which show a significant effect of personal connection on trust, with a significance value of 0.000. the similarity of views and thoughts between voters and candidates will trust voters that the candidate can lead and provide the best for the community. this theory also applies to political marketing; this can be proven through the results of this study which show a significant effect of personal connection on trust, with a significance value of 0.000. the similarity of views and thoughts between voters and candidates will trust voters that the candidate can lead and provide the best for the community. this theory also applies to political marketing; this can be proven through the results of this study which show a significant effect of personal connection on trust, with a significance value of 0.000. the similarity of views and thoughts between voters and candidates will trust voters that the candidate can lead and provide the best for the community. 3. based on the results of the second hypothesis, "familiarity has a significant effect on trust in political marketing in the 2020 tuban regency election" is rejected. let us examine the postconflict local election empirically in tuban regency in 2020, even though the public knows the candidates and the programs that will be run. many people are unsure because the program was launched in the previous post-conflict local election, but the elected candidates also have difficulty applying it. examples of treatment in health services both at the puskesmas (community health center) and rsud (regional public hospital) are, in fact, health services cannot satisfy free bpjs(health social and security agency) users, participants, meaning that the services provided have not been maximized. likewise with other programs. it is evident that the candidates elected in the previous period were considered unable to work optimally in public services. 4. the third hypothesis, which states that "familiarity has a significant effect on the intention to vote in political marketing in the 2020 tuban regency election", is proven and accepted. this condition can be studied empirically that if it is likened to a product brand, then the candidate pairs in the post-conflict local election who are familiar to the ears of the voters will be easier to remember and know by the voters. therefore, familiarity will be used by voters as information before deciding to choose a party or candidate in the general election. . the more familiar a party or candidate is, the intention to vote will also increase, but depending on if the candidate is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 202 familiarly known positively, the intention to vote will increase and vice versa if it is negative then the intention to vote will decrease. 5. the fourth hypothesis, "personal connection has a significant effect on trust in political marketing in the 2020 tuban regency election." is proven and accepted. empirically, it can be studied that the post-conflict local election in tuban regency, in general, has rational behavior, especially the voters. voters do not trust easily and immediately give their vote to a candidate just because they feel they know the candidate and share the same views, but they feel they have to have a closer personal relationship, such as sharing views and understanding with the candidate before giving their vote. this closeness will foster trust in voters in the candidate. as with the post-conflict local election in tuban regency, candidates hold intense meetings or campaigns in several areas that are considered the majority for candidates in the hope that prospective voters can get to know them more closely so that confidence arises in them to choose trustworthy candidates. 6. meanwhile, for certain areas that are considered difficult to enter, the candidate reduces the frequency of carrying out his campaign. the candidates believe that voters who are difficult to approach will still be difficult, and their activities will be in vain and incur considerable costs. meanwhile, for certain areas that are considered difficult to enter, the candidate reduces the frequency of carrying out his campaign. it is because the candidates believe that voters who are difficult to approach will still be difficult, and their activities will be in vain and incur considerable costs. meanwhile, for certain areas that are considered difficult to enter, the candidate reduces the frequency of carrying out his campaign. the candidates believe that voters who are difficult to approach will still be difficult, and their activities will be in vain and incur considerable costs. 7. an empirical study of the results of the fifth hypothesis, "trust has a significant effect on word of mouth in political marketing in the tuban regency election in 2020", proven true and accepted; this is because the voter's trust in candidate pairs also makes voters convey things good things done by candidates to others. voter's trust will affect wom (word of mouth) communication, where a prospective voter who has believed in a certain candidate will recommend that candidate in his community. for this reason, prospective voters who believe in the capabilities possessed by the candidate will carry out positive wom communication. it is proven in the results of this study that trust has a positive influence on word-of-mouth communication. if voters find an advantage that creates a sense of trust in the candidate in the process of searching for information, they will tend to share the information they get with other people or other voters. 8. based on the results of testing the keenan hypothesis, "trust has a significant effect on the intention to vote in political marketing in the 2020 tuban regency post-conflict local election." proven true and accepted, empirically, this can be known based on qualifications, experience, competence, ability and expertise in maintaining the quality and capability of candidates in their efforts to prioritize the community's interests; this can foster an intention to choose a candidate pair. it should be understood that the trust of prospective voters in the credibility of candidates in designing and delivering campaigns for their programs will encourage a positive influence on attitudes and intention to purchase. sichtmann's research (2007) also shows that trust also significantly influences intention to purchase. this theory can also be applied in political marketing, proven by the results of this study which showed significant results. this theory is also strengthened by the opinion of o'shaughnessy (2001), political marketing does not guarantee a victory, but provides tools on how to maintain relationships with voters to build trust and subsequently gain vote support. so the more voters believe in the credibility and ability of a candidate or party, their intention to vote will also be higher. the voter's trust in the candidate pair also makes voters convey the good things that the candidate has done to others. according to bedi and kaur (2006), customer trust will affect wom (word of mouth) communication where a customer who has believed in a product will recommend the product international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 203 in their community. ranaweera and prabhu (2003) say, that customers who believe in the quality of a service or product, will carry out positive wom communication. in political marketing, trust also has the same effect on word-of-mouth communication. if voters find an advantage that creates a sense of trust in the candidate in the process of searching for information, they will tend to share the information they get with other people or other voters. trust also has the same effect on word-of-mouth communication. if voters find an advantage that creates a sense of trust in the candidate in the process of searching for information, they will tend to share the information they get with other people or other voters. trust also has the same effect on word-of-mouth communication. if voters find an advantage that creates a sense of trust in the candidate in the process of searching for information, they will tend to share the information they get with other people or other voters. the seventh hypothesis proposed in this study is "intention to vote has a significant effect on word of mouth in political marketing in the 2020 tuban regency election". proven correct and accepted. empirically this can be studied that someone will tend to share the results of the information he gets on the candidate to his closest people. in political marketing, before someone has the intention to vote, they have gone through a process of evaluating alternatives that exist from the information that voters received previously, and voters tend to communicate word of mouth on information that voters get to other people or other voters after they have the intention to choose a candidate. conclusion based on the results of the discussion described above, the conclusions from the results of this study are: 1. the results of the first hypothesis analysis that "familiarity has a significant effect on personal connection in political marketing in the 2020 tuban regency election" are proven to be true and accepted. thus, the more familiar a candidate is among the public, there will be a strong psychological bond between them because their closeness will foster a sense of equality in certain concepts, especially the concept of the view of regional development developments between candidates and prospective voters. 2. the results of the second hypothesis analysis, "familiarity has a significant effect on trust in political marketing in the 2020 tuban regency election," are rejected. instead, this empirically shows that the community had learned from the previous period's post-conflict local election, where during the campaign, many candidates conveyed the advantages of their program, but when they became winners, they were unable to run the program optimally (many program failures), this condition reduced public confidence in the candidate. 3. the third hypothesis, which states that "familiarity has a significant effect on the intention to vote in political marketing in the 2020 tuban regency election", was proven and accepted. it can be studied empirically that the closeness between voters and candidates can encourage voters to choose candidates with the various advantages possessed by candidates. however, these advantages must be positive because they can build the confidence of potential voters in the candidate. 4. the fourth hypothesis, "personal connection has a significant effect on trust in political marketing in the 2020 tuban regency election." is proven and accepted. in general, people have rational behavior, meaning that prospective voters must have closeness, so that it is known whether or not there is a common view and understanding with the candidate before giving their vote. 5. the fifth hypothesis proposed is "trust has a significant effect on word of mouth in political marketing in the tuban regency election in 2020", proven true and accepted, based on empirical observations that voter trust in candidate pairs also makes voters convey things good things are done by candidates to others voters' trust will affect wom (word of mouth) communication, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 204 where a prospective voter who has trusted a certain candidate will recommend that candidate in his community. 6. the sixth hypothesis proposed "trust significantly affects the intention to vote in political marketing in the 2020 tuban regency post-conflict local election." proven to be true and accepted, empirically, this can be known based on qualifications, experience, competence, ability and expertise in maintaining the quality and capability of candidates in their efforts to prioritize the community's interests; this can foster an intention to choose a candidate pair. the seventh hypothesis proposed in this study is "intention to vote has a significant effect on word of mouth in political marketing in the 2020 tuban regency post-conflict local election". proven correct and accepted. empirically this can be studied that someone will tend to share the results of the information he gets on the candidate to his closest people. so a person's decision to have an intention to vote actually has to go through a process of evaluating alternatives that exist from the information that voters got previously, and voters tend to communicate word of mouth on information that voters get to other people or other voters after they have the intention to choose one candidate. references buttler, p and collins, n. (2002). considerations on market analysis for political parties. in o'shaughnessy nj and henneberg (ed), the idea of political marketing. westport, connecticut london: praeger. bedi, punam, and harmeet kaur. (2006). truss bass-ed personalized recommender system. department of co, puter science, coulter, ks, coulter, rh (2000). the effects of service representative characteristics on trust., the moderating role of length of the relationship, in gundlach, ct, murphy, pe (eds').4,ama summer educators' conference proceedings.enhancing knowledge development in marketing. american marketing association, chicago, il, pp. 1-2. ferdinand, augusty. 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(2009). a resource -based view, of the political party and value creation for the voter-citizen: a integrated framework for political for marketing. sage publications, callaghan. nsw. o'shaughnessy, n. (2007). the marketing of political marketing. european journal of marketing vol. 35. iss. 9/10. pg 1047. ranaweera, c. and j. prabhu. (2003). the influence of satisfaction, trust and switching barriers on customer retention in a continuous purchasing setting. international journal of service industry management. vol. 14 no. 4, pp. 374-395. sichtmann, cristina. (2007). an analysis of. antecedents and consequences of trust in a corporate brand. european journal of marketing, vol. 41 no. 9/10, pp 999-1015. ya'qoub, amak m. (2007). political products and their influence on voter behavior., political marketing approach. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 8 village financial transparency and accountability (empirical study in disadvantaged villages in west halmahera regency) volume: 3 number: 1 page: 08 16 1suwito, suwito, 2abdul rahman jannang 1,2faculty of economics, university of khairun, indonesia corresponding author: suwito suwito e-mail: suwito.s3.pdia@gmail.com article history: received: 2022-12-13 revised: 2022-01-19 accepted: 2022-03-10 abstract: this study aims to reveal the application of the principles of transparency and accountability in the administration of village government which is categorized as disadvantaged in west halmahera regency. transparency is related to information disclosure which is built on the freedom to obtain information related to the general interest of the village, which can be directly obtained by villagers who need it. while accountability realizes the obligation of the village to account for and explain the process and achievement of financial and nonfinancial goals to village residents. by practicing the concepts of transparency and accountability in village financial management, it is expected to create various positive influences for improving the quality of life and welfare of the village community. researchers used a qualitative approach with descriptive analysis methods to achieve these goals. the results showed that the conditions for implementing transparency and accountability in ulo village, jailolo district, tewe village, south jailolo district and togoreba tua in north ibu district were generally quite good. in addition, this study also found that in general there is evidence that the condition of underdeveloped villages in the three villages often results in a slowdown in the achievement of village performance; this is more because there are complex socio-cultural disputes between villagers and the village government. keywords: transparency, accountability, village finance, qualitative, analysis description cite this as: suwito, s., janang, a.r., (2022). “village financial transparency and accountability (empirical study in disadvantaged villages in west halmahera regency).” international journal of environmental, sustainability, and social sciences, 3 (1), 08 16. introduction good governance principles such as transparency and accountability in the management of public finances are not only a form of obligation from the central and district/city governments but also obligations to the village government. in this context, the village stands as a government organizational unit that deals directly with the community with all backgrounds, interests, and needs having a very important role. therefore, in government administration, the principles of governance have an important role in realizing the implementation of village governance that can improve the quality of life and welfare of the village community. in line with this, the enactment of law number 6 of 2014 concerning villages (uu no. 6 of 2014) has further emphasized the recognition and clarity of villages regarding their status and position in the constitutional system of the republic of indonesia, which is based on law no. 6 of 2014 the state gives authority to the village as the subject of government administration in the foremost position dealing with the community. as a subject, according to law no. 6 of 2014 article 26 paragraph 4 letter f, that as the subject of village administrators, the village government carries out the duties and responsibilities of implementing village governance, implementing village development, village community development, and empowering village communities based on governance principles. village government that is accountable, transparent, professional, effective and efficient, clean, and free from collusion, corruption, and nepotism. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 9 in addition, in the implementation of development, the village is also given the authority to initiate and participate in a large role to explore the potential of the village by encouraging professional, efficient and effective village government, being open and responsible in carrying out activities in the village to provide excellent service to the community. ultimately provide mutual prosperity and places the village as the subject of development. this position certainly provides fresh air to the village in the process of accelerating and empowering the community in the village. the existence of law no. 6 of 2014, marks the birth of a new era related to rural areas in indonesia. if in the era before law no. 6 of 2014 was born, the position of the village was only subordinate to the administration of the state, then after the birth of law no. 6 of 2014, the position of the village changed to an autonomous region in the administration of the state. this change in position is certainly in line with the main purpose of the village law, namely for the state to increasingly protect and empower villages to become strong, advanced, independent, and democratic, to create a strong foundation for implementing governance and development towards a just, prosperous and prosperous society. that way, it is hoped that the village will have more opportunities and be more stable in managing its own governance in the implementation of village government, village development, village community development, and village community empowerment to improve the quality of life and welfare of the village community. to realize this, two conditions must be met by the village government, namely: first, of course, it must be supported by adequate funding sources. concerning this condition, indonesian regulations have provided space as in articles 71 to 75 of law number 6 of 2014 concerning village finance regulates sources of financing in the village, sources of income in the village such as village original income which consists of a) proceeds business, asset yield, self-help and participation, mutual cooperation, and other village original income; b) budget allocation for state revenues and expenditures; c) part of the results of regional taxes and retributions for districts/municipalities; d) village fund allocation (add) which is part of the balancing fund received by the district/city; e) financial assistance from the provincial revenue and expenditure budget and the regency/city regional revenue and expenditure budget) nonbinding grants and donations from third parties; and g) other legitimate village income. in-law no. 6 of 2014, the explanation for add is stated that at least 10% of the balancing fund received by the regency/city in the regional revenue and expenditure budget after deducting the special allocation fund (law no. 6 article 72 letter d and point 4). in addition, law no. 6 of 2014 also states that district/city governments should allocate part of the proceeds of district/city taxes and levies to villages in the apbd every fiscal year, the minimum amount of which is 10% of the realization of tax revenue. and the retribution for the regency/city (law no. 6 article 72 letter c and point 3). second, in managing village finances, good governance is needed. to realize good governance, permendagri no. 20 of 2018, article 2 states that village finance is managed based on transparent, accountable, participatory principles and is carried out in an orderly and budgetary discipline. meanwhile, theoretically, muindro (2013:121) reveals that to realize good governance, three main principles must be carried out by government administration, namely: transparency, accountability, and participation. transparency is related to the freedom to obtain transformations related to the public interest, which can be directly obtained by those who need it. furthermore, with the freedom to obtain information, it is possible for community participation or community involvement in the process of governance. accountability is the organization's obligation to account for and explain the process and achievement of objectives, both financial and non-financial, to stakeholders. financial accountability is the organization's obligation to account for and explain the process and achievement of objectives concerning organizational finance. non-financial accountability concerning accountability to god, social and natural environment. in addition, in the context of public financial management, in the conceptual framework of government accounting standards pp 71 of 2010, it is stated that transparency is providing open international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 10 and honest financial information to the public based on the consideration that the public has the right to know openly and thoroughly the government's accountability in resource management. entrusted to him and his obedience to the laws and regulations. accountability is being responsible for the management of resources and the implementation of policies entrusted to the reporting entity in achieving the goals that have been set periodically (pp 71 of 2010). however, this is a common problem in north maluku province, with 1064 villages. with details of west halmahera regency, 170 villages; central halmahera, 61 villages; sula islands, 78 villages; south halmahera, 249 villages; north halmahera, 196 villages; east halmahera, 102 villages; morotai island, 88 villages; taliabu island, 71 villages; and tidore islands, 49 villages. based on the description above, to realize the tri dharma of higher education, researchers are interested in conducting research related to the allocation of village apparatus revenues in the city of tidore islands. until the time this research was conducted, to the researcher's knowledge, there had never been an initiative from the provincial or district/city governments to assess the implementation of good governance (transparency, accountability and participation in village financial management) in the north maluku province. therefore, it is certainly a special attraction for researchers to assess transparency and accountability in west halmahera regency. this assessment includes: first, an assessment of the transparency conditions that occur in the village, such as whether the community gets information on the planned stages and processes of village financial management, starting from the preparation of the village rapb, implementation of the village apb, village financial administration, progress reports on village financial income and expenditures which are announced periodically by the village government. through the village treasurer to village residents and a summary of the accountability for the realization of the village budget, the village government. in this context, of course, the requirement is that the village financial management team must have the ability to manage village financial information into public information that is easily accessible and understood by the village community. meanwhile, the village community must have the capacity for knowledge and skills to read village financial policies. second, an assessment of the accountability conditions that occur in the village, such as whether the community can carry out participatory supervision, both active and passive, in every stage of village financial management. the moment of reporting and accountability of the village head is the most strategic space that must be used as a public forum in the village. in this regard, the village must meet the requirements that the village financial management team must have an awareness that village money is public money that must be directly accountable to the people. so the team must have the technical ability to properly manage village finances according to stages. meanwhile, the village community must have the knowledge to carry out collective and critical escorts and understand the procedures for submitting complaints when deviations occur while maintaining safe conditions in the village. safe, peaceful and comfortable conditions will be maintained if they can put forward the values of togetherness embodied in the tpa principles to decide policies in the village. therefore, all parties in the village, both elements of the government, bpd, village institutions and the community, must have a common goal of building a better village. it is this spirit of togetherness that is later expected to be able to restore the identity of the village, one of which is realized through the village discussion forum or village deliberation. good governance, often known as good governance in permendagri no. 20 of 2018, article 2 in village financial management, states that village finance is managed based on transparent, accountable, participatory principles and is carried out in an orderly manner and budgetary discipline. furthermore, according to muindro (2013:121), good governance has three main principles: transparency, accountability, and participation. transparency is related to the freedom to obtain transformations related to the public interest, which can be directly obtained by those who need it. furthermore, with the freedom to obtain information, it is possible for international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 11 community participation or community involvement in the process of governance. accountability is the organization's obligation to account for and explain the process and achievement of objectives, both financial and non-financial, to stakeholders. financial accountability is the organization's obligation to account for and explain the process and achievement of objectives concerning organizational finance. non-financial accountability concerning accountability to god, social and natural environment. meanwhile, the term participatory describes community involvement in decision-making either directly or indirectly through representative institutions that can channel their aspirations. this participation is built based on freedom of association and speech and constructive participation. by applying the concept of village financial governance well, it is hoped that it will create community involvement in the process of implementing village governance and ultimately provide a multiplayer effect on improving the quality of life and welfare of the village community. in addition, in the context of public financial management, in the conceptual framework of government accounting standards pp 71 of 2010, it is stated that transparency is providing open and honest financial information to the public based on the consideration that the public has the right to know openly and thoroughly the government's accountability in resource management. entrusted to him and his obedience to the laws and regulations. accountability is being responsible for the management of resources and the implementation of policies entrusted to the reporting entity in achieving the goals that have been set periodically (pp 71 of 2010). furthermore, related to participation in the administration of government, based on the mandate of the 1945 constitution, it is clearly stated that participation is the right of every citizen, and this condition has been guaranteed by the constitution as stated in article 28 c paragraph (3) of the 1945 constitution which states: everyone has the right to advance himself. in fighting for their rights collectively to build their society, nation and state. it means that in various development activities, starting from planning and utilization to monitoring stages, the community needs an active role in social control, and citizen participation is citizen power. because the government carries out every development, the community will later feel positive and negative impacts. based on the above background, researchers are interested in conducting research related to the practice of transparency and accountability in underdeveloped villages in the sahu district, west halmahera regency. it has contributed to improving village financial management to improve the village community's quality of life and welfare in west halmahera regency. based on the description of the research background above, the research problem raised in this study is how the practice of transparency and accountability of village financial management is categorized as underdeveloped in west halmahera regency. this research seeks to contribute both theoretically and practically as follows: first, this research is conducted to make a theoretical contribution to the development of regional financial management science; second, this research can be an input for west halmahera regency to make standards for transparency and accountability in financial management of underdeveloped villages. referring to the research problem above, this research is intended to reveal the practice of transparency and accountability of village financial management which is categorized as underdeveloped in west halmahera regency. methods this research is qualitative research with a descriptive analysis research method. according to andi (2014: 203), descriptive research is a research method that seeks to reveal the facts of an event, object, activity, process, and human "as is" at present or a period that is still possible in the respondent's memory. the data collection techniques used in this study are: 1) interviews with informants, which is a very decisive communication process in the research process. interviews are intended to obtain more in-depth data because they can explore the thoughts or opinions of the informants in detail; 2) using a questionnaire which is a list of questions given to informants international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 12 to explore data according to the research problem. the questionnaire was addressed to informants who were on the research site consisting of the village head, village secretary, village treasurer and head of village development and informants who came from the community in the village; 3) collecting documents that support this research, including attendance lists for add deliberations, rapbdes (village expenditure budget plan), lpj (accountability report) and so on. indicators to measure the transparency of village financial management are seen from 2 aspects, namely the planning and implementation of village finance. village financial management accountability is measured from 2 aspects, namely implementation and supervision & accountability. result and discussion transparency and accountability practices in disadvantaged villages in west halmahera regency. the previous section has been described related to the practice of transparency and accountability in ulo, tewe and togoreba tua villages. to make it easier for readers to understand the state of transparency and accountability in the three villages, this section briefly presents the real conditions of transparency and accountability in underdeveloped villages in the west halmahera district. an overview of the actual accumulated conditions of transparency and accountability in the three villages can be seen in table 1: table 1. transparency and accountability in disadvantaged villages (ulo village, jailolo district) in west halmahera regency indicator village ulo yes sometime no transparency planning 0,45 0,36 0,19 implementation 0,44 0,38 0,18 information access 0,40 0,28 0,32 sub total 43% 34% 23% accountability planning 0,48 0,32 0,20 implementation 0,45 0,32 0,23 information access 0,58 0,22 0,20 sub total 51% 29% 21% referring to table 1 above, it can be conveyed that in general, in the informant's assessment of transparency in ulo village, the indicator that is considered the most transparent is the transparency of the planning aspect with an average assessment of 0.45 followed by the implementation aspect of 0.44 and in the aspect of the availability of access to information, it is at third place with an average value of 0.40. meanwhile, the accountability practice in ulo village, which is considered the most accountable, is the administrative aspect with an average rating of 0.58, followed by the planning aspect of 0.48 and the implementation aspect is in third place with an average value of 0. ,45. in general, the condition of transparency and accountability in ulo village is still better than the transparency and accountability practices held in tewe village. meanwhile, the conditions for the highest rating of transparency and accountability indicators in tewe village, south jailolo district, will be presented in table 2 below. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 13 table 2. transparency and accountability in disadvantaged villages (tewe village, south jailolo district) in west halmahera regency indicator village tewe yes sometime no transparency planning 0,44 0,37 0,19 implementation 0,41 0,42 0,17 information access 0,28 0,38 0,34 sub total 38% 39% 23% accountability planning 0,36 0,35 0,29 implementation 0,41 0,41 0,18 information access 0,49 0,34 0,16 sub total 42% 37% 21% based on table 2 above, it can be explained that in general, in the informant's assessment of transparency in tewe village, the transparency indicator that is considered the most transparent is the transparency of the planning aspect with an average assessment of 0.44, followed by the implementation aspect of 0.41 and the aspect of the availability of access to information. therefore, it is in third place with an average value of 0.28. meanwhile, the accountability indicator in tewe village, which is considered the most accountable, is the administrative aspect with an average rating of 0.49, followed by the implementation aspect of 0.41 and the planning aspect is in third place with an average value of 0.36. . furthermore, to see the condition of the transparency and accountability indicator rating in togoreba tua village, north ibu subdistrict, west halmahera regency, it can be seen in table 3 below. table 3. transparency and accountability in disadvantaged villages (togoreba tua village, north ibu subdistrict) in west halmahera regency indicator village togoreba tua yes sometime no transparency planning 0,52 0,29 0,18 implementation 0,49 0,37 0,14 information access 0,34 0,23 0,43 sub total 45% 30% 25% accountability planning 0,42 0,36 0,22 implementation 0,44 0,42 0,14 administration 0,55 0,21 0,24 sub total 47% 33% 20% basend on table 3 above shows that, in general, the informants' assessment of transparency indicators in togoreba tua village, which is considered the most transparent, is the transparency of the planning aspect with an average assessment of 0.52 followed by the implementation aspect of 0.49 and the aspect of the availability of access to informants is at third place with an average value of 0.34. meanwhile, the accountability indicator in tewe village, which is considered the most accountable, is the administrative aspect with an average rating of 0.55, followed by the implementation aspect of 0.44 and the planning aspect is in third place with an average value of 0.42. in general terms, the condition of transparency and accountability in togoreba tua village is still better than the transparency and accountability practices held in ulo village and tewe village. however, based on the results of deepening utilizing interviews with village heads and community leaders in the three villages, it can be revealed that the social and cultural conditions of the three villages in the administration of village government tend to experience a slowdown in the achievement of village performance targets, this is due to frequent international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 14 disputes between villages. village residents and the village government in the success of the village government administration agenda, village development, and village empowerment. conclusion transparency and accountability practices for the implementation of village government are very important. it is, of course, to ensure the realization of good village governance. transparency is related to information disclosure built on the freedom to obtain information related to the village's public interest, which can be directly obtained by villagers who need it. meanwhile, accountability manifests the village's obligation to account for and explain the process and achievement of financial and non-financial objectives to villagers. financial accountability can be associated with the village's obligation to account for and explain the process and achievement of objectives regarding village government finances. non-financial accountability relates to the accountability of village government administrators individually to god, the social and natural environment. by practicing the concepts of transparency and accountability in village financial management, it is expected to create various positive effects on improving the quality of life and welfare of the village community. currently, ulo, tewe and togoreba tua villages are villages in west halmahera with a disadvantaged category. however, based on the results of this study, in general, the application of the principles of transparency and accountability in the administration of village government is in a fairly adequate condition. however, many things still need to be improved, especially those related to the digital world. apart from that, it was also found that socially and culturally, there were often complicated disputes between residents and the village government in the three villages. references alfian hamid. 2016. transparansi dan akuntabilitas pengelolaan keuangan alokasi dana desa (add) dalam pencapaian good governance (studi empiris di kecamatan bontomarannu kabupaten gowa). fakutas ekonomi dan bisnis islam universitas islam negeri alauddin makassar andi prastowo.2014. memahami metode-metode penelitian.jogjakarta:ar-ruzz media. ellectrananda anugerah ash-shidiqq, hindrawan wibisono, 2018. akuntabilitas pengelolaan dana desa sebagai upaya pencegahan korupsi pengelolaan dana desa. seminar nasional hukum universitas negeri semarang. vol 4 no.1, 110-131 elysabeth permatasari, sopanah, khojanah hasan (2018). pengelolaan alokasi dana desa dalam meningkatkan pembangunan dan pemberdayaan masyarakat desa. conference on innovation and application of science and technology (ciastech 2018) universitas widyagama malang, 12 september 2018 fernando victory tambuwun, harijanto sabijono, stanly w. alexander, 2018. analisis transparansi dan akuntabilitas otonomi desa dalam pengelolaan dan pertanggungjawaban alokasi dana desa di desa kauneran satu kecamatan sonder kabupaten minahasa. jurnal riset akuntansi going concern 13(4) hasniati, 2016. model akuntabilitas pengelolaan dana desa.jurnal analisis dan pelayanan publik, vol 2, no 1 k. a. k. saputra, p.b anggiriawan, i. n. sutapa (2018), akuntabilitas pengelolaan keuangan desa dalam perspektif budaya tri hita karana. jurnal riset akuntansi dan bisnis airlangga vol.3 no.1 lina nasihatun nafidah, mawar suryaningtyas (2015). akuntabilitas pengelolaan alokasi dana desa dalam upaya meningkatkan pembangunan dan pemberdayaan masyarakat. jurnal bisnis dan manajemen islam, vol. 3, no. 1 luky krestiawan. 2015. pengaruh penerapan anggraan berbasis kinerja terhadap akuntabilitas kinerja instansi (studi empiris pada skpd kabupaten ponorogo). fakultas ekonomi,universitas muhamadiyah ponorogo. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 16 siti ainul wida, djoko supatmoko, taufik kurrohman, 2017. akuntabilitas pengelolaan alokasi dana desa (add) di desa – desa kecamatan rogojampi kabupaten banyuwangi. e-journal ekonomi bisnis dan akuntansi, vol iv (2) : 148-152 thomas. 2013. pengelolaan alokasi dana desa (add) dalam upaya meningkatkan pembangunan di desa sebawang kecamatan sesayap kabupaten tana tidung. ejournal pemerintah integratif,vol.1 no.1 hal.51-64. vilmia farida, a. waluya jati, riska harventy, 2018. analisis akuntabilitas pengelolaan alokasi dana desa (add) di kecamatan candipuro kabupaten lumajang. jurnal akademi akuntansi. vol. 1 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 227 the development of professional judgment research volume: 3 number: 2 page: 227-233 1claudia wanda melati korompis 1sam ratulangi university corresponding author: claudia wanda melati korompis e-mail: wanda_korompis@unsrat.ac.id article history: received: 2022-04-03 revised: 2022-05-29 accepted: 2022-07-18 abstract: the auditor's professional judgment quality is essential to maintain and improve. therefore, careful judgment by an independent third party can assist the company in its operations. the purpose of this research is to see the development of judgment and decision-making (jdm) in indonesia and its benefits in improving the quality of auditor judgment, especially auditors in the indonesian supreme audit institution environment. this thinking is based on that (1) there has been a shift in jdm audit research from a normative model to a cognitive process (2) human cognition is limited, so a cognitive strategy is needed to assist humans in making quality judgments. this study guides designing effective empirical research using this conceptual framework. the framework adopted from this research helps improve the auditor's understanding of the appraisal process that can assist the auditor's appraisal performance by providing a practical suggestion through a cognitive strategy. the result of this research is that the personality factor is one of the factors that influence the auditor's assessment. certain behaviors are more likely to occur if associated with high expectations and motivational reinforcement. motivation is linearly related to individual expectations. future researchers are expected to determine which type of character should be displayed higher. when researchers know which characters can stand out in improving performance, providing motivational reinforcement for the whole individual will be effective. individual motivation will cause human cognition to be better because there is an urge to direct maximum thinking skills to get the best work results. keywords: audit, judgment, review, processing, motivation. cite this as: korompis, c.w.m. (2022) “the development of professional judgment research.” international journal of environmental, sustainability, and social sciences, 3 (2), 227 233. introduction the auditor's professional judgment quality is essential to maintain and improve. stakeholders need an objective client operating risk analysis from a competent auditor to make accurate operating decisions amid the changing pace of the global economy (solomon and trotman, 2003; mala and chand, 2015; gao and zhang, 2017). errors in making operating decisions can disrupt the viability of the company. therefore, careful judgment by an independent third-party can assist the company in its operations. the importance of an auditor’s professional judgment makes the jdm audit model continue to shift to get a strategy that can accommodate changes in the global economy and the character of individuals in particular. during the last few decades, audit judgment and decision making (jdm) studies to evaluate auditor judgment have changed, where normative model predictions have shifted to testing cognitive processes (johnson et al., 1989; griffith et al., 2016). the normative model only focuses on the characteristics of the information available for jdm on a few simple tasks. in contrast, for complex audit tasks, it is expected to study the auditor's behavior and the audit working papers that underlie the judgments (johnson et al., 1989). the shift to testing cognitive processes is also caused by the limited human ability to obtain relevant information in making judgments, as well as the tendency of lazy and stingy individuals to manage thought patterns and rely on the judgment through simple heuristics so that they do not escape making erroneous judgments (libby and luft, 1993; lefa, 2014; brady and sniderman, 1985; payne, 2002). mailto:wanda_korompis@unsrat.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 228 the development of jdm auditing as a previously studied process in psychology helps develop new ways to improve or enhance professional judgment, but previous research has not utilized this (griffith et al., 2016). it was recorded that during 2011-2015 there were only two studies on personal effects, namely cognitive style and personality factors (simnett and trotman, 2018). the limitations of human abilities need to be investigated further by studying the forms of cognitive strategies that need to be maintained and developed in the cognitive process. judgment is the highest cognitive level, so the judgments will be qualified if researchers know various essential cognitive strategies (khadijah, 2016; gagne et al., 1992). the shift in the jdm model in the world is also in line with changes in professional judgment, especially for government auditors in indonesia. this change is indicated by replacing the 2007 financial audit standard with the 2017 standard, emphasizing professional judgment (relying on cognitive abilities). the urgency of changing standards at the indonesian supreme audit institution is the impact of the global financial crisis, one of which is the slow progress of financial audits (bpkri, 2018). the 2007 financial audit standards are binding (the auditor’s judgment becomes limited), shifting to a more flexible set of standards that highlight the auditor’s ability to formulate a series of information from various sources to find a more accurate set of problem-solving. this research shows that if the implementation of the new standard is successful, the performance of the indonesian supreme audit institution will be of higher quality. the change in the 2007 financial audit standard to the 2017 financial audit standard requires the auditor to provide accurate professional judgment in assessing operational risk and provide solutions to the problems of the entity being audited. although it has shifted to the cognitive model, it was found that some of the auditor's judgments cannot fully guarantee that the auditee is successful in correcting internal control weaknesses. in fact, throughout the 2005-2019 period, the average recommendation value for status 4 was still higher than status 1-3. status 4 can be caused by an auditor's error in giving judgment (bpk-ri, 2019). the indonesian supreme audit institution peer review (2019) conducted by the poland supreme audit institution (sai) explained that the results of the examination and the recommendations provided by the indonesian supreme audit institution were not always able to detect and resolve problems in the internal control of the audited entity. in addition, the testing and reporting procedures carried out by the indonesian supreme audit institution are often not adjusted to the operating risk of the entity, so the audited party has not been able to eliminate these errors in the following year by the recommendations given the indonesian supreme audit institution. auditors are asked to systematically focus more (especially on material matters) in conducting studies on audit assignments (bpk-ri, 2019). this audit review evaluates the indonesian supreme audit institution and for empirical researchers to find and provide research results in contributions to appropriate practice. this study aims to present a concept/framework that can guide empirical researchers, especially audit experimental research, to more closely examine various audit tasks that can improve the quality of auditor judgment with a focus on government auditors in indonesia. this study also highlights the importance of a cognitive strategy that can accommodate various individual deficiencies useful in decision making. methods this study is using conceptual framework method to provides the guidelines of the audit judgment empirical research. conceptual research is a methodology wherein research is conducted by observing and analyzing already present information on a given topic. this method is used to answer the questions of the audit judgment development, solve real-world problems, and explain the phenomenon. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 229 result and discussion the information processing model views that the better the information is processed, the longer the information will last in the information storage area (craik and lockhart, 1972). the information processing theory model presents two types of processing: shallow (type 1) and deep (type 2). in shallow processing, information is stored only in its simple form (surface/overview), while deep processing will store information based on meaning in a form that can be paraphrased (notetaking) (craik and lockhart, 1972; bretzing and kulhavy, 1979). individuals will remember things that have meaning for themselves because they are processed more deeply than things that have no meaning or are not a concern in their lives (craik and lockhart, 1972). this concept involves a series of hierarchical stages of processing called processing depth, where when the incoming stimuli have been recognized, they will undergo a further process, namely elaboration. a better memory footprint is generated through these steps to make higher quality judgments (craik and lockhart, 1972). craik and lockhart (1972) keep reminding us that the theoretical model of information processing through the concept of deeper processing/analysis also involves an extended processing time. it takes a series of optimal efforts to make time-efficient; on the contrary, it takes a long time for shallow processing. therefore palmere et al. (1983) stated that the elaboration hypothesis could replace processing time as a predictor of processing depth. the information processing theory model is one of the psychological theories that can be brought into the realm of auditing. processing type 2 (deep) in the model of information processing theory is indicated to help auditors manage information well through increasing trust, understanding, and accuracy of information. the information processing theory model shows that storing and disclosing good information is not determined by memory capacity but by how well individuals know the information (craik and lockhart, 1972). palmere (1983) further tested the information processing process by using the “processing level” model (craik and lockhart, 1972). palmere (1983) predicts that his hypothesis can predict main ideas by manipulating paragraphs and insertion questions. results palmere (1983) found that processing time is not always a good predictor of memory. the elaboration process (data encoding) becomes a relevant proposition that provides a lot of information coding that increases memory performance (elaboration determines the level of information processing). palmere’s (1983) experiment with the “processing level” model (craik and lockhart, 1972) demonstrated superior information processing performance through accurate memory traces (explained in terms of processing depth or elaboration stimulus level). type 2 processing in performing audit audit tasks. deep processing or type 2 has the disadvantage of using more time but has the advantage of having a lot of documented evidence and increasing confidence in memory accuracy. when a task is presented in more detail, and the amount of attention paid is more significant, or when individuals read more additional sentences that provide several examples that illustrate the essence of the story, then the individual’s memory of important information will increase (palmere et al., 1983). the information processing theory model (craik and lockhart, 1972) has provided awareness and insight into cognitive strategies through repetition and meaning processes to produce more accurate and essential information in making judgments. in the information processing theory model, the information received must go through some processing. the product of this processing is the memory footprint. processing with more profound stimuli will result in a more robust memory trail to remember. the more information coded and trained through meaning analysis, the stronger the information is remembered in making accurate judgments and decisions. in contrast to superficial processing / not carried out in-depth, the stored memory is only in the form of characters. although the information is repeated several times, the individual will not find the meaning or importance in an individual task, so the memory will forget it (kopp, 2000). palmere et al. (1983) proved that the elaboration hypothesis in his research is one of the measurements of processing depth, which improves individual memory in making judgments and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 230 decision-making. processing time is not always a good predictor of memory accuracy, according to palmere et al. (1983). the elaboration hypothesis with the addition of several sentences that reflect the main idea in the test proved to be a predictor of the level of processing depth compared to information that was not paraphrased or without additional sentences. caverly supports research from payne (2002) et al. (2000), who also revealed that writing separate notes will affect individual judgment (improve comprehension of sentences read), as well as help with depth of information processing and result in better memory. therefore, deep processing becomes an important strategy that must be utilized in an audit/audit task. one of the critical audit tasks as quality control is tiered review. the hierarchical nature of a review usually results in a sequential process interaction between the reviewer and the drafter (team member) that focuses on the prepared working papers and then culminates in the reviewing auditor's judgment (agoglia et al., 2009; kaya and yayla, 2007). the review process shows that the main task of the reviewer is to ensure adequacy during preparation and draw his conclusions based on the documentary evidence in the working paper (tan and libby, 1997; agoglia et al., 2009). one of the functions of the audit review process is performance evaluation. performance evaluation systems affect effort and job satisfaction (payne, 2002). it is also essential to examine how different review methods affect auditor satisfaction and the perceived usefulness of their performance (payne, 2002). audit reviews are a driving force for improving performance through increasing knowledge (fedor and ramsay, 2007; libby and luft, 1993) and increasing motivation (ambrose and kulik, 1999). payne (2002) sees that it is essential to examine how different reviews through in-depth (paraphrased in the exception memo) and non-in-depth documentation influence auditors’ judgments and decisions. payne (2002) suggests that it is essential to examine how different reviews through in-depth and non-depth documentation affect auditor judgments and decisions. in addition, kopp (2000) also shows the importance of senior auditors to make their internal control criteria to better understand the entity’s condition (in-depth process), compared to checking the checklist on internal control prepared by juniors. potentially serious problems arise if the auditor puts faith in inaccurate memories and then uses unsupported conclusions or inaccurate memory details to make audit judgments (moeckel, 1990; payne, 2002). the amount of documented evidence can affect the auditor’s memory of that evidence and performance on the audit task. memory and reliance on the evidence evaluated the impact of the overall effectiveness and efficiency of the auditor’s work. therefore, it is essential to examine the effect of documentation level on memory, memory confidence, and performance (payne, 2002). review is one of the essential procedures in the quality control system to increase stakeholder confidence in the examination results (bpk-ri, 2017). the indonesian supreme audit institution's auditor conducts a tiered review of (1) examination working papers to provide an adequate understanding of the procedures, evidence, and conclusions; (2) the report on the results of the inspection to comply with quality control standards (bpk-ri, 2017). examination working papers contain various forms of documentation. if the information is appropriate, it will generate an accurate memory for making audit judgments as a proxy for the depth of information processing. the indonesian supreme audit institution peer review (2019) conducted by the poland supreme audit institution explained that the recommendations given by the indonesian supreme audit institution were not always able to detect errors in the internal control of the entity being examined. in addition, the testing procedures carried out by the indonesian supreme audit institution are often not adjusted to the entity's operating risks, so the audited party has not been able to eliminate these errors in the following year by the recommendations given by the indonesian supreme audit institution. the problems that continue to exist within the indonesian supreme audit institution indicate that there is still an inspection system that must be improved. payne (2002), in his research, shows that a more accurate judgment of internal control and identification of errors is obtained from international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 231 studying audit work papers properly. this research can be essential for the indonesian supreme audit institution to improve the existing system. conclusion shifting the view from normative to cognitive processes is very useful in audit tasks that require a variety of complex but accurate information. a set of binding norms cannot limit judgments in an audit as in general and straightforward situations. the audit process requires good thinking skills (analysis) because it has many uncertain situations and complex investigative activities. the benefits of accounting research are brought to psychology; namely, cognitive processes can help solve problems surrounding auditor behavior in making judgments and decisions. however, the lack of interest in this shift has seen research on cognitive processes decline in recent decades. therefore, the results of this study provide an evaluation of regulatory changes that occurred at the indonesian supreme audit institution (2017 financial audit standards) to develop or improve actual audit tasks. previous research is aware of the lack of psychological theory to make predictions about decision-making. therefore, this study uses theories in psychology to explain decision-making to produce an effective tool for judgment. payne (2002) shows that in-depth processing of the information received will result in a better long-term memory footprint in forming a more accurate judgment of internal control. moeckel (1990), as quoted by payne (2002), suggests that “the potential for serious problems will arise if the auditor puts faith in inaccurate memories and then uses conclusions from that memory to make audit judgments.” therefore, a quality of audit judgment results from in-depth accounting information obtained during the audit task. the review process is believed to have many functions, including providing evaluations and influencing performance. payne’s research (2002) examines the effect of the review process on audit assignments. according to payne (2002), as moeckel (1990) quoted, deeper processes improve performance through more accurate memory in integrating information. the results of payne’s (2002) research show that auditors with more accurate audit memory will have a better performance in identifying exceptions and trends and integrating evidence that will also affect making better internal controls. big data technology is one of the cognitive strategies to improve the quality of judgment. auditors can easily access information systems from the accounting field and other relevant and credible fields for their audit tasks. the more processed information can be compared, the better the judgment is given. consistent with research from payne (2002) and kopp (2000), this study also shows that belief in memory can be a proxy for processing depth, especially in identifying exceptions. payne (2002) and kopp (2000) suggest that further research can investigate documentation procedures through various audit tasks. more empirical evidence generalizes the results of memory studies in auditing. researchers want future researchers to be encouraged to research by actual audit tasks. this suggestion arose because of seeing a significant decrease in jdm audit experimental research on the review process in 2011-2015 due to the difficulty of obtaining auditor participants (simnett and trotman, 2018). at the same time, cognition as a critical element of jdm audit can be improved by learning how to train the mindset and supported by appropriate motivational interventions (griffith et al., 2016; griffith et al., 2018). the researcher believes that the shift of jdm to cognitive processes must be studied further to contribute to auditing practice. in addition, the researcher believes that the personality factor is one of the factors that influence the auditor's assessment. certain behaviors are more likely to occur if associated with high expectations and motivational reinforcement. motivation is linearly related to individual expectations. future researchers are expected to determine which type of character should be displayed higher. when researchers know which characters can stand out in improving performance, providing motivational reinforcement for the whole individual will be effective. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 232 individual motivation will cause human cognition to be better because there is an urge to direct maximum thinking skills to get the best work results. references agoglia, c. p., hatfield, r. c., & brazel, j. f. 2009. the effects of audit review format on review team judgments. auditing: a journal of practice & theory, 28(1), 95–111. https://doi.org/10.2308/aud.2009.28.1.95 ambrose, m. l., & kulik, c. t. 1999. old friends, new faces: motivation research in the 1990s. journal of management, 25(3), 231–292. https://doi.org/10.1177/014920639902500302 barbadillo, emiliano ruiz., aguilar, nieves gomez., lopez, estibaliz biedma. 2005. accounting forum. doi:10.1016/j.accfor.2005.03.007 birnberg, jacob g., shields, jeffrey f. 1989. three decades of behavioral accounting research: a search for order. behavioral research in accounting, vol. 1, june, p. 23-74. bowlin, k. o., hobson, j. l., & piercey, m. d. 2012. the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality. the accounting review, 90(4), 1363–1393. https://doi.org/10.2308/accr-51032 bpk-ri. 2017. standar pemeriksaan keuangan negara (spkn). badan pemeriksa keuangan republik indonesia. jakarta. bpk-ri. 2018. warta pemeriksa-kiprah bpk di forum internasional, bpk ri, pp. 1–52. bpk-ri. 2019. peer review report of the republic of indonesia. jakarta. bpk-ri. 2019. warta pemeriksa-tindak lanjut rekomendasi hasil pemeriksaan bpk ri, ii, 1–52. brady, h. e., and sniderman, p. m. 1985. ‘attitude attribution : a group basis for political reasoning,’ the american political science review, 79(4), pp. 1061–1078. bratten, b., gaynor, l.m., mcdaniel, l., montague, n. r., and sierra g. e. 2013. ‘the audit of fair values and other estimates: the effects of underlying environmental, task, and auditorspecific factors,’ auditing : a journal of practice & theory, 32(supplement 1), pp. 7–44. doi: 10.2308/ajpt-50316. bretzing, b. h., & kulhavy, r. w. 1979. notetaking and depth of processing. contemporary educational psychology, 4, 145–153. https://doi.org/10.1016/0361-476x(79)90069-9 craik, f. i. m., & lockhart, r. s. 1972. levels of processing: a framework for memory research. journal of verbal learning and verbal behavior, 11, 671–684. https://doi.org/10.4324/9781315440446 fedor, d. b., & ramsay, r. j. 2007. effects of supervisor power on preparers’ responses to audit review: a field study. behavioral research in accounting, 19(1), 91–105. https://doi.org/10.2308/bria.2007.19.1.91 gagne, r. m., briggs, l. j. and wager, w. w. 1992. principles of instructional design. 4th edn. the united states of america.: harcourt brace college publishers. gao, p., & zhang, g. 2017. auditing standards, professional judgement, and audit quality. the university of chicago. chicago. retrieved from faculty.chicagobooth.edu/ griffith, e. e., kadous, k., & young, d. 2016. how insights from the ‘“new”’ jdm research can improve auditor judgment: fundamental research questions and methodological advice. auditing : a journal of practice & theory, 35(2), 1–22. https://doi.org/10.2308/ajpt-51347 griffith, e. e., nolder, c. j., & petty, r. e. 2018. the elaboration likelihood model: a meta-theory for synthesizing auditor judgment and decision-making research. auditing : a journal of practice & theory, 37(4), 169–186. https://doi.org/10.2308/ajpt-52018 harvey, p. et al. 2014. ‘attribution theory in the organizational sciences : the road traveled and the path ahead,’ the academy of management perspectives, 28(2), pp. 128–146.he, x., kothari, s. p., xiao, t., & zuo, l. 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(2022) “mango agribusiness development strategy for sustainable agriculture in karanganyar.” international journal of environmental, sustainability, and social sciences, 3 (2), 481 – 488. introduction indonesia is a country that has abundant natural resources and its economy depends on the agricultural sector, so it is known as an agricultural country. an agrarian country prioritizes the agricultural sector as its resource because it provides a high and influential contribution to the community. the agricultural sector is considered very promising if it is supported by fertile land and soil. most of the indonesian population living in rural areas live to farm and play an important role in the national economy. sutawi (2002) states that agribusiness is a unit of business activities that includes one or all of the chains of production, processing of products, and marketing that have to do with agriculture in a broad sense. the mobilization of the agribusiness sector requires the cooperation of various related parties, namely the government, the private sector, farmers, and banks so that this sector is able to contribute to the country's foreign exchange. policies in terms of increasing investment must be supported by a conducive investment climate, including bureaucracy, access to credit, as well as a review of tax regulations and tax rates for the agribusiness sector (gumbira et al, 2005). one of the industries that have the potential to be developed in the plantation sector is the mango fruit industry, which is a processed form of food or beverages derived from the basic ingredients of mango fruit. in general, manga fruit is in great demand in some circles for typical souvenirs and trading business production. mango agribusiness has great prospects if it is well developed. indonesia has a great opportunity to develop mango agribusiness considering the vast supply of land that has the potential to be planted with mangoes, favorable climatic conditions, and the availability of employment opportunities. according to data from the central statistics agency of central java (bps jawa tengah 2021), mango fruit is ranked second according to its production international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 482 level after bananas. the biggest increase occurred in 2021, where growth was 8.3% from the previous year. this makes mangoes have great potential to be developed. according to fiesca's research (2022), around 50-60 percent of indonesia's population or people live in rural areas. furthermore, about 70 80 percent of this community group includes the poor with traditional and subsystem agriculture, fisheries, and forestry businesses. the condition of farmers in the karanganyar regency generally has low incomes. in fact, the production of mango farmers in the karanganyar regency is not stable. in many cases, mango farmers in karanganyar regency are often affected by plant diseases in their fields, resulting in large losses. however, mango prices often fluctuate so that the selling price of farmers is unstable, causing losses. this situation can affect the income of mango farmers. as with other fruit commodities, the fluctuations in the selling price of mangoes are very high and it is difficult to predict accurately. the problem of price fluctuations makes farmers' selling prices unstable so it becomes a concern for mango farmers because fluctuating price changes can affect their income. agustian et al, 2003, state uncertainty in the selling price of crops cause farmers to hesitate to implement intensive mango cultivation through increased input farm inputs as recommended. the current condition of agriculture in indonesia is a lot of modern agricultural practices, it can have an impact on environmental pollution that can damage soil fertility. the influence of excessive use of fertilizers and pesticides in addition to causing damage to the environment, the necessamaintenance costs are also quite large. this became the idea of developing sustainable agriculture. sustainable agricultural development aims to increase the income and welfare of the farming community at large through increasing agricultural production which is carried out in a balanced manner by taking into account the carrying capacity of the ecosystem so that production sustainability can be maintained in the long term by minimizing the occurrence of environmental damage (fadlina et al, 2013). table 1. annual production of fruits and vegetables by plant type in central java province, 2018 – 2021 kind of plant year (kw/qui) 2018 2019 2020 2021 avocado 445,218 601,450 738,374 757,133 grape 189 138 235 1,049 apple 23 31 35 211 star fruit 145,194 156,065 180,431 188,723 duku 225,026 145,650 155,198 151,250 durian 1,432,270 1,729,390 1,611,878 1,694,937 water apple 248,948 269,079 417,318 461,668 guava 637,159 624,174 1,056,518 1,123,428 jengkol 109,134 111,270 226,490 133,746 pomelo 167,400 179,514 138,004 394,188 orange/tangerine 460,824 346,991 266,465 228,843 mango 4,434,872 4,850,413 4,805,727 5,203,714 mangosteen 158,790 160,681 128,441 83,781 passion fruit 1,334 1,232 906 melinjo 512,135 508,653 592,930 663,960 jackfruit 1,418,218 1,484,317 1,611,630 1,580,395 pineapple 2,028,228 1,736,054 2,522,208 4,132,050 papaya 1,028,616 1,174,086 1,211,249 1,425,041 twisted cluster bean 924,968 929,985 913,951 1,086,844 banana 6,138,696 6,215,355 7,946,267 8,056,947 rambutan 1,137,398 1,080,037 988,350 1,208,995 snakefruit 4,168,597 4,829,487 4,951,602 4,328,195 sawo 138,203 129,264 192,275 214,372 soursop 90,559 95,809 233,368 221,283 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 483 breadfruit 300,038 281,589 442,583 367,880 source: bps jawa tengah 2022 the purpose of this study is to analyze network factors affecting the production of mangoes in indonesia and provide recommendations and priorities for strategies with the analytic network process to develop sustainable agriculture. methods the method used is descriptive-analytic. informants are people who come from research locations who are considered the most competent and willing to be used as a source of information, cooperate, discuss the results of research and provide clues, so that the information obtained is more in-depth (kasiram, 2010). informants are determined using judgment sampling techniques. an expert is a person who is considered to know the most about the object of study. the informants in this study were from the department of agriculture in karanganyar regency which consisted of the head of horticulture and food crops, the head of horticultural production, and the head of processing and marketing section. to produce accurate data, the interview method is used directly through in-depth interviews with each informant. the interview results that have been obtained are then concluded by the triangulation method and used in determining the strengths, weaknesses, opportunities, and threats that exist in the karanganyar regency in the development of mango agribusiness. data acquisition was carried out by analyzing by conducting interviews based on questionnaires that were distributed to respondents who had been selected as key informants and through direct observation in the field. the formulation of the strategy was processed using analytic network process, by looking at the priorities. analytric network process is a general theory of relative measurement used to derive composite priority ratios from individual ratio scales reflecting relative measurements of the influence of interacting elements with respect to control criteria (saaty, 2005). ascarya et al (2005) states in a network, elements in a component or cluster can be a person. elements in a component or cluster can affect other elements in the same component or cluster (inner dependence), and can also affect elements in another cluster (outer dependence) by paying attention to each desired criterion in an analytic network process to find out the overall influence of all elements. the result of the analytic network process method is obtained from the calculation of the super decision application 3.2.0. rater agreement analysis is a measure that shows the level of conformity (approval) of the respondents. anp framework structure obtained from the agreement with the experts. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 484 figure 1. analytics network process flow and theoretical framework source: processed data 2022 result and discussion the priority results of each aspect are presented in the table. in the subsystem aspect, the top priority for the development of mango agribusiness for sustainable agriculture is the supporting institutional subsystem. furthermore, on the node of the cluster; a subsystem of production facilities provider, the priority is the availability of fertilizers and pesticides. for production subsystems, the best priority node is agricultural technology. the priority for the processing and marketing subsystem is the diversification of production outputs. supporting institutional subsystems that play the most role is agricultural extension contributions. priority alternative strategies obtained by in-depth interviews with experts and processed through the superdecision application are developing production through postharvest training and improving facilities. table 2. analytic network process results no aspects normalized by cluster limiting ranking rater agreement (w) subsystem 1 a subsystem of production facilities provider 0.26026 0.067617 2 0.91 2 production subsystem 0.201342 0.052309 4 3 processing and marketing subsystem 0.248163 0.064473 3 4 supporting institutional subsystems 0.28989 0.075314 1 a subsystem of production facilities provider 1 agricultural production equipment and machinery 0.264952 0.030511 3 0.33 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 485 2 availability of fertilizers and pesticides 0.374133 0.043084 1 3 availability of seeds and seedlings 0.275238 0.031696 2 production subsystem 1 agricultural technology 0.375983 0.061687 1 0.44 2 quality and yield control 0.363289 0.059605 2 3 resource allocation optimization 0.235554 0.038648 3 processing and marketing subsystem 1 post-harvest handling 0.251705 0.043604 2 0.22 2 diversification of production outputs 0.271907 0.047105 1 3 transport and information accessibility 0.203361 0.035230 3 4 auction market development 0.200172 0.034678 4 supporting institutional subsystems 1 contribution of agricultural institutions 0.308433 0.048546 2 0.33 2 government contributions 0.258283 0.040653 3 3 agricultural extension contributions 0.422891 0.066560 1 alternative strategy 1 massive social media 0.120027 0.015592 5 0.84 2 opening investment access to companies 0.134843 0.017516 4 3 opening auction market facilities 0.173441 0.022530 3 4 expanding marketing reach and product diversification 0.254916 0.033114 2 5 developing production through postharvest training and improving facilities 0.331522 0.043065 1 source: data processed subsystem supporting institutional subsystems ranked first in the subsystem criteria. tedjaningsih et al (2018) state institutional is a supporting subsystem for the procurement of production facilities, farming, processing of products, and marketing. so that the existence of farmer groups as part of agricultural institutions will of course greatly help farmers in utilizing the assistance provided by the government, because if farmers continue to survive with the old pattern, namely by relying on individual systems, it will be difficult to be able to access all kinds of agricultural facilities provided by the government. through the role of institutions, the process of disbursing aid funds from other financial institutions and institutions can be carried out more easily because of the scale of the group. and the bank also has confidence because the lending system is carried out through an institutional role. availability of fertilizers and pesticides fertilizer and pesticide subsidies are one of important factors determining agricultural production. fertilizer and pesticide subsidies are intended to ease the burden on farmers, as well as a process of transferring technology to farmers to use superior seeds and balanced fertilization at affordable prices, so that production and productivity increase. fertilization is important to do when the plant is not yet productive and after the age of the plant has entered the productive age, namely after harvesting and /or after heavy lifting. currently, farmers in karanganyar regency have never received fertilizer and pesticide subsidies, this is because mangoes are not a strategic staple. the horticultural subsector that received fertilizer subsidies in 2022 consisted of chili, shallots, and garlic. this is an obstacle for mango international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 486 farmers in karanganyar regency; because they work on their production facilities using personal funds so they cannot maximize their production. the availability of agricultural production facilities in the form of seeds, fertilizers, pesticides, and also capital is a factor that influences farmers' decisions in applying off-season technology. agricultural technology mango farmers in karanganyar regency do not yet have the technology to develop production. mango fruit has a high potential if it is to be developed. however, there is a need for time and energy efficiency to support productivity to be more efficient. this efficiency is in the sense of developing the company with technological investments, in the form of mechanical equipment. using mechanical equipment, efficiency can be easily achieved. horticultural production needs to be supported by the application of appropriate technology in accordance with the needs of farmers. the availability of appropriate technologies is an important part of encouraging the interest of farmers to apply them at the required level. the application of technology is also necessary to optimize the quality of products produced by farmers. the use of information technology needs to be encouraged to align indonesian horticulture with world horticulture which has built its competitiveness first. the potential for the application of smart farming in indonesian horticulture is very open and needs to be developed massively to increase. according to lestari (2020), smart agriculture is a cutting-edge agricultural system supported by today's technology to support the productivity of agricultural products to be maximized, this system aims to regulate and predict crop yields and problems faced by farmers. diversification of production outputs diversification is a business that is often taken by rural farmers. the situation that supports the implementation of this strategy is that if there are no more growth opportunities for mango products or market share begins to decline, consumers are unstable, and the impact on the rise or fall of sales or profits, and farmers optimize their land by means of such diversification. processing new products by diversifying them are very important for the survival of farmers and companies, so companies or farmers need to diversify products to maintain income balance. diversification of new products has a large role to play in economic growth and is often an overall contributor to the business being pursued. cravens (1996) states the successful diversification of production output is closely related to the attractiveness of the industry (market), favorable market entry costs, and opportunities to increase competitive advantage. grant (1999) argues that, if a company that diversifies products, allocates resources, monitors and supervises operational managers more effectively compared to market systems in the long run, a diversified company or map will show greater profits and faster growth compared to specialized companies. based on the description above, product diversification can be used as an alternative for companies and farmers to be able to increase their sales, and expand market reach and it is important for companies to hold planned and sustainable product diversification because of the positive influence between the introduction of new products and increased sales (khamidi, 2013). agricultural extension contributions low human resources in the agricultural sector are a special concern for extension workers in building awareness of better farming agricultural extension is a process of education and learning with a non-formal education system to organize and change the behavior of farmers in order to have better knowledge, skills, and attitudes in accessing markets, technology and, capital so that decisionmaking from various alternative knowledge with increasing self-capacity to solve problems in an effort to improve their welfare. agricultural extension is an important key in an effort to prosper the people who work in the agricultural sector in rural areas. agricultural extension is an important key to change that directly relates to farmers. alternative strategy the priorities of alternative strategies are; 1. massive social media, 2. opening investment access to companies, 3. opening auction market facilities, 4. expanding marketing reach and product diversification, and 5. developing production through post-harvest training and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 487 improving facilities. as a result, the most prioritized alternative strategy is to develop products through postharvest training and improve facilities. these priorities are directly proportional to sustainable agricultural activities, pre-and post-harvest activities that are expected to support and contribute to increasing agricultural productivity profits in the long term, improving environmental quality (not damaging the environment), and improving the welfare of rural communities with integrated pest control. however, there is a need for time and energy efficiency to support productivity to be more efficient. this efficiency is in the sense of developing the company with technological investments, in the form of mechanical equipment. by using mechanical equipment, efficiency can be easily achieved and need guidance from agricultural extension workers so that the use of facilities does not damage the environment. conclusion the purpose of this study is to find out the priorities in each aspect under study by conducting in-depth interviews with 3 experts who are truly experts in their fields. the results of the data obtained are accurate data because they use the rater of the agreement to ensure how homogeneous the data will be analyzed, the more homogeneous the agreement of the experts is fulfilled. from the results of the analysis for the criteria of the subsystem, the most influential subsystem on mango development for sustainable agriculture is the supporting institutional subsystem. tedjaningsih et al (2018) state institutional is a supporting subsystem for the procurement of production facilities, farming, processing of products, and marketing. the priorities of alternative strategies are: 1. massive social media, 2. opening investment access to companies, 3. opening auction market facilities, 4. expanding marketing reach and product diversification, and 5. developing production through post-harvest training and improving facilities. the most prioritized alternative strategy is to develop products through postharvest training and improve facilities. references ascarya & yumanita, d. (2005). bank syariah : gambaran umum. pusat pendidikan dan studi kebanksentralan (ppsk) bank indonesia. jakarta. agustian, a., s. friyatno, supadi dan a. askin. (2003). analisis pengembangan agroindustri komoditas perkebunan rakyat (kopi dan kelapa) dalam mendukung peningkatan daya saing sektor pertanian. makalah seminar hasil penelitian pusat penelitian dan pengembangan sosial ekonomi pertanian no. 38. sutawi (2002). manajemen agribisnis. edisi pertama. bayu media & umm press. malang. 277 badan pusat statistik provinsi jawa tengah (2021). produksi buah-buahan dan sayuran tahunan menurut jenis tanaman di provinsi jawa tengah, 2018 – 2021. https://jateng.bps.go.id/statictable/2021/04/12/2314/produksi-buah-buahan-dansayuran-tahunan-menurut-jenis-tanaman-di-provinsi-jawa-tengah-2018---2020.html.(10 july 2022). fadlina, inneke meilia et al (2013). perencanaan pembangunan pertanian berkelanjutan (kajian tentang pengembangan pertanian organik di kota batu)’, sustainable development of agrocultural (studies on organic agricultural development in batu city). j-pal.vol. 4 (1). fiesca m. a. , maisarah (2022). analisis kebijakan umar bin khattab dan relevansinya dengan kebijakan pemerintah indonesia dalam sektor pertanian. jurnal al-mizan: jurnal hukum islam dan ekonomi syariah. grant, robert m. (1999). analisis strategi kontemporer: konsep, teknik, aplikasi. terjemahan oleh thomas secokusomo. edisi kedua. jakarta: erlangga. kasiram, moh (2010). metodologi penelitian kualitatif-kuantitatif 2. jakarta: uin maliki press 2010. lestari hs. 2020. pertanian cerdas sebagai upaya indonesia mandiri pangan. jurnal agrita vol 2. no. 1, june 2020. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 488 saaty, t.l. (2005). theory and applications of the analytic network process: decision making with benefits, opportunities, cost, and risks. pittsburgh, pa: rws publications. tedjaningsih t, suyudi, nuryaman h. (2018). peran kelembagaan dalam pengembangan agribisnis mendong. jurnal pemikiran masyarakat ilmiah berwawasan agribisnis. 2018. 4(2): 210-226. 277 value-added biogas production and its effect on ethiopia's rural energy security volume: 4 number: 1 page: 277 284 gemechu kaba sori1 1ethiopian forest development, forest products innovation center, addis ababa, ethiopia corresponding author: gemechu kaba sori e-mail: gkabaa17@gmail.com article history: received: 2022-12-02 revised: 2023-01-10 accepted: 2023-01-17 abstract: ethiopia has access to a variety of renewable energy sources. agricultural waste, forest products, and other biological resources are used to make bioenergy. bioenergy production's value and importance to ethiopia's energy security are rarely studied. therefore, the purpose of this study is to evaluate the gross value added in the production of bioenergy and how it affects energy security. data from multiple sources was descriptively examined. the findings estimated the gross value added at all levels of the value chain for biogas generation from installed biodigesters at etb 175.619 million (usd 6.23 million), or 0.0074 percent of the nation's gdp in 2018. currently, only a few regions of the country use household-level biogas that provides benefits to 180,000 rural residents. in ethiopia, there are approximately 1.1 million homes that might adopt dung-based bio-digesters. it is crucial to use this biogas feedstock for cooking, but it would also be crucial to provide the grid with the energy. by doing this, the sector's contribution to the nation's gdp and the gross value added from the production of biogas would significantly grow. therefore, significant assistance for biogasbased power generation is required within the framework of sectoral policies at the federal level. keywords: bioenergy, energy saving, gross domestic product, gross valueadded, mega jules cite this as: kaba, g. (2023). “value-added biogas production and its effect on ethiopia's rural energy security”. international journal of environmental, sustainability, and social sciences, 4 (1), 277 284. introduction many of the economic and environmental issues we face today are caused by energy, which serves as both an engine of progress and growth (mungwe & colombo, 2015). according to fao, a sustainable society requires clean and inexpensive energy services to reduce poverty (kaoma & gheewala, 2021). studies have demonstrated that energy has an impact on all facets of development, including social, economic, political, and environmental factors, such as access to health care, clean water, agricultural and industrial productivity, education, and other essential services that enhance the quality of life (berhe et al., 2017). energy typically comes from two types of sources: renewable and non-renewable. a growing interest in renewable energy has been seen in recent years due to the depletion of non-renewable fossil fuel sources (lemma et al., 2020). ethiopia is blessed with various renewable energy sources, including hydroelectric power, solar power, geothermal energy, solid biomass energy (charcoal, firewood, etc.), and bioenergy (khan & singh, 2017). however, despite the enormous potential of renewable energy sources, it continues to have a serious domestic energy crisis (lemma et al., 2020). over 80% of ethiopia's energy needs are met by bioenergy, a significant and clean source of energy in the country (elias & shabbir, 2019). despite being a significant energy source for homes, bioenergy is currently produced, transformed, and used inefficiently (duvenage et al., 2012). it is made from agricultural waste, forest products (such as firewood and charcoal), crop waste, energy crops, animal manures, leftovers from mailto:gkabaa17@gmail.com 278 various agro-industrial and food processing steps, and other biological resources (kaoma & gheewala, 2021). these resources can be used directly to meet basic energy requirements or converted into various renewable energies, such as biogas, biofuel, and bioelectricity, that can be used in homes and other settings (dawit and börner, 2015). for ethiopian families, biogas is a promising renewable energy source that is affordable, environmentally friendly, and clean (elias & shabbir, 2019; tale et al., 2021). if it is properly managed and used, the use of biogas energy as an alternative source of energy has the ability to meet the energy needs of the rural community (kelebe et al., 2017). the usage of biogas has the potential to replace conventional fuels like wood, manure, and charcoal. it would help to support the movement of nutrients within farms, reduce indoor smoke, and ease pressure on nearby forests (schober et al., 2021). additionally, it provides energy, fertilizer, enhances working conditions and hygiene, and safeguards the environment (gaddisa, 2011; world bank. 2019). ethiopia's biogas industry is still developing and has yet to be fully utilized (kamp & forn, 2016). it is still in its early stages, and barely 20,000 or fewer families use it nationwide (wassie & adaramola, 2020). according to various research, urban households in ethiopia use a wider variety of fuels than rural households do, although even in metropolitan areas, more than 80% of households still rely on biomass fuels (lemlem, 2016; mwirigi et al., 2018; snv, 2018). according to dawit and börner (2015), ethiopian biogas technology involves gasifying biomass resources via anaerobic digestion/fermentation based on animal waste. it provides a potentially economical and sustainable way for rural householders to meet their energy needs because it can be created from locally accessible raw materials (kaifa & wilson, 2019). as a renewable energy source and a country with a large potential for livestock ownership, ethiopia, the biogas produced from animal waste can be sustainable (dawit & börner, 2015; gemechu et al., 2019). the bioenergy sector could significantly ensure ethiopia's energy security if it receives the attention it needs. energy security is the ongoing accessibility of energy in various forms, in sufficient amounts, and for a fair price (fang et al., 2018). it includes a stable supply, acceptable sources, costs, and prices, continued or enhanced accessibility, and reducing risks to the environment and public health or safety (dawit & börner, 2015). several fundamental factors fuel improvements in energy security in developing nations like ethiopia. energy security is a critical challenge due to the susceptibility of national energy sectors to numerous risks related to supply and demand (dawit and börner, 2015; kruyt et al., 2009). according to studies, the primary energy problems in ethiopia are a widening gap between the supply and demand for biomass fuels, the negative health and environmental effects of household energy use, the rising percentage of income spent on energy for cooking, especially in urban areas, the lack of awareness of the connection between household energy use and health, and ineffective coordination between the health and energy sectors (beyene et al., 2018). it demonstrated the necessity of developing renewable energy to guarantee energy security in the nation. however, sustainable energy has several security and access challenges (anteneh, 2019). according to findings from various studies, the main obstacles to using clean energy in ethiopia are the low availability and dependability of energy resources, the weak purchasing power of poor rural communities, a lack of knowledge about clean fuel options and technologies, a lack of knowledge about the safety of clean energy, a developing market, and the electricity pricing structure (beyene et al., 2018; anteneh belay. 2019; nakamya et al., 2020). with many benefits for guaranteeing ethiopia's energy security, bioenergy is one of the country's rising sustainable energy sources (kaoma & gheewala, 2021). despite several advantages, few studies demonstrate the value added to bioenergy production and its impact on ethiopia's 279 energy security. therefore, the purpose of this study is to evaluate the gross value added in bioenergy production and how it affects ethiopia's energy security. methods this analysis included both primary and secondary data. the secondary data came from information gathered by the national biogas program of ethiopia and the netherlands development organizations (snv), ethiopia, in several woredas across four regions (tigray, amhara, oromia and southern nations, nationalities and peoples). in order to examine and enrich all of the available data, discussions with essential stakeholders and specialists in various involved institutions were conducted in addition to the secondary data. a review of essential documents, and various study reports, including those retrieved from the internet, project documents, periodicals, etc., were also employed. institutions from which various sets of data were gathered and with which conversations were held include the ministry of mines, petroleum and natural gas; the national biogas program for ethiopia (nbpe); the ethiopian electric power corporation; the ethiopian central statistical agency (csa); the ethiopian petroleum supply enterprise (epse); the transport division at the ministry of transport; the ministry of agriculture; the universal rural electric access program; and the ethiopian rural energization program. result and discussion current status of biogas production in ethiopia: by the end of september 2018, ethiopia had installed about 22,166 biodigesters. only four states—amhara, oromia, tigray, and the southern nation's nationalities and people's (snnp) region—have biodigesters distributed regionally in ethiopia. ethiopia's regional biodigester share is 19% in the southern nation's nations and people's area, 25% in oromia, 23% in tigray, and 33% in amhara (figure1). biodigesters were installed in other regional states of the nation in minuscule numbers (0.3%). (nbpe., 2018). approximately 77 percent of biogas plants (biodigesters), with some variation between regions in ethiopia, are operational, according to the results of the snv study (figure 1). (snv, 2018). source: snv, 2018 figure 1. distribution and functionality rate of biodigesters in ethiopia because biogas is inexpensive in comparison to other energy sources, it presents an excellent chance for the rural population to rely on it (berhe et al., 2017). it has been discovered that ethiopian installed digesters amhara oromia tigray snnp amhara 25% oromia 28% tigray 26% snnp 21% 0 20 40 60 80 100 amhara oromia tigray snnp average functional rates of biogas digesters by region (%) 81 72 65 90 77 280 families with at least four cow heads can sustainably feed at least the minimum size of residential biodigester that is advised (4m3) (desalegn, 2014; mengistu, et al., 2016). compared to other energy sources, the biogas digester is affordable. according to statistics from 2018, the average price of a biodigester is between etb 13,888 (eur 448) and etb 21,719 (eur 668) for sizes 4, 6, 8, and 10m3. the most popular size is 6m3, which has an average price of etb 16,366. (eur 528). 36 percent (etb 5892) of the cost of the 6 m3 biodigester was spent on construction materials, 23 percent (etb 3764) on pipes, fittings, and other appliances, and 41 percent (etb 6710) was spent on labor costs (nbpe., 2018). the operating costs are then added to the initial investment's amortization over 25 years at a rate of 12 percent, which results in a total operating and investment cost of birr 1862 in the tigray region (berhe et al., 2017). ethiopian gross domestic product (gdp): with a $783 per capita income, ethiopia is one of the most underdeveloped nations in africa. official statistics data show that between 2003/04 and 2016/17, the nation's economy grew by an average of 10.5%. real per capita income increased from $396 to $862 within the same time period, while real per capita gdp more than doubled from $32 billion in 2010–2011 to $81 billion in 2016–2017. the world bank's development indicators, derived from officially recognized sources, show that ethiopia's gross national income per person was $1,890 in 2017. from 30% in 2011 to 24% in 2016, a smaller percentage of people lived below the national poverty level. the youth unemployment rate is 7%, while 25% of young people between the ages of 15 and 29 are reportedly underemployed. youth unemployment in metropolitan areas is around 29% (ecsa, 2014). source: processed by world bank, 2018 figure 1. ethiopian gross domestic product (gdp) the gross value added of biogas and its contribution to ethiopian gdp: ethiopia now only produces biogas at the home level. in the country, there is no industry-scale production of biogas energy. this study concentrated on the gross value added of bioenergy produced at the home and national levels. utilizing the information provided, the gross value added per unit of bioenergy at the household level in ethiopia was calculated (table 1). according to the table below, an anaerobic digester (ad) with a volume of 6 m3 produced value added from fuel and fertilizer savings of etb 10,290 on average (usd 365). in other words, the value added per mj of biogas fuel produced in ethiopia is etb 0.76/mj (usd 0.027/mj), which means that for every mj of biogas produced, ethiopia earned etb 0.76. additionally, it was 281 calculated that the 22,166 biodigesters now in use at the household level (or 77 percent of them) produced a total gross value added of etb 175.62 million (usd 6.23 million) in 2018. (table 1). according to statista, ethiopia's gdp in the same year was approximately etb 2366.30 billion (83.84 usd billion). as a result, in 2018, the gross value added of biogas generation accounted for around 0.0074 percent of the nation's gdp. table 1. the gross value added from biogas production in ethiopia in 2018 content unit etb usd cost savings per ad/year etb/usd 11,850.00 420.00 saving charcoal etb/usd 3,600.00 128.00 saving firewood etb/usd 1,500.00 53.00 saving kerosene etb/usd 4,050.00 143.00 saving electricity etb/usd 2,400.00 85.00 selling organic fertilizer etb/usd 300.00 11.00 benefit from increased crop yield etb/usd 2,717.00 96.00 operation cost of biogas energy per ad/year etb/usd 2,966.00 105.00 maintenance cost etb/usd 1,311.00 46.00 gross value added per ad etb/usd 10,290.00 365.00 number of ads in the country number of plants 17,067 17,067 gross value added of biogas produced etb/usd 175,619,430.00 6,229,455.00 total biogas production at household level mj/year 230,489,835 230,489,835 gross value added per unit of biogas produced etb/usd /mj 0.76 0.027 the difference between the high daily output (2.5mj/m3) and low daily production (1.2mj/m3) is used to compute the average daily production (1.85mj/m3). * it is computed as follows: 230.49 million mj/year = 22166 biodigesters x 0.77 in use x 1.85 m3 biogas per day x 20 mj/m3. in addition to the results mentioned above, a survey by the netherlands development organization (snv, 2018) reveals that biogas users have cut their use of chemical fertilizers by 50%. the average national savings from fertilizer costs for farmers was 35 percent, even after accounting for the rise in the price of chemical fertilizer and the decrease in fertilizer use by biogas owners. following the installation of a biogas digester, biogas users in ethiopia have generally reported seeing a large drop in chemical fertilizer use due to the substitution of chemical fertilizer with bioslurry. the average amount of fertilizer used nationally dropped from 146 kg to 60 kg, a 65 percent decrease (anteneh, 2019; nakamya et al., 2020; nbpe, 2018). the importance of using biogas to replace wood fuel and other energy sources: according to studies, wood produced 4.5 kwh of energy per kilogram. however, the energy produced by biogas was roughly 6-6.5 kwh/m3, which can be converted to the power of 1.30 kg of wood. one kilogram of firewood equals 0.2 meters of biogas, and one kilogram of charcoal equals 0.5 meters of biogas energy. it is how the comparable need for biogas is calculated. as a result, the 43.2 m3 of biogas that will be produced each day can supply 43 homes' daily needs for cooking energy. it shows that the substrate gathered from the seven houses is sufficient to provide the energy needed for cooking for a single household (gaddisa, 2011). according to studies, biogas technology decreased weekly energy usage per person by 75.1 mega jules (mj) (woubakal, 2018; mengistu, 2016). the usage of biogas energy has partially replaced the reliance on home energy sources like wood and other fuels. the sample of houses using biogas consumed 6.5tj of energy annually, of which biogas energy made up 1.2tj (18.5 percent). therefore, the opportunity cost of using this much biogas energy is the equivalent of 78.1 tons of fuelwood. it 282 is the same as removing between 0.3 and 0.5 hectares of tropical forests each year to produce wood fuel (mengistu, 2016). it indicated that bioenergy production has the double advantage of providing energy security through access to efficient and clean energy and conservation of forest resources. besides, reducing the depletion of woody biomass through biogas technology contributes to carbon sequestration (lansche & müller, 2017). studies indicated that reducing wood-fuel consumption by a single tone is equivalent to getting a roughly one-half tone of carbon sequestered in the woody biomass (mengistu, 2016). according to this, humans must replace energy sources like firewood and charcoal since doing so prevents energy from being used inefficiently and is crucial in preventing climate change. the rural community can have sufficient access to energy, which will lead to energy security. conclusion the gross value contributed from the value chain across all stages of household biogas production in all biodigesters installed in ethiopia was estimated to be etb 175.619 million (usd 6.23 million), or around 0.0074 percent of the gdp of the nation in 2018. only a tiny portion of the country currently uses the biogas produced at the household level, which benefits about 180,000 rural residents. particularly at the agricultural level, biogas feedstock has a considerable surplus potential. in ethiopia, 1.1 million homes may adopt dung-based bio-digesters. cooking with this biogas feedstock is crucial, but providing the grid with the energy would also be essential. it would significantly raise the sector's gdp contribution and the gross value generated from biogas production. as a result, good sectoral policies at the national level must be developed to encourage biogas-based power generation. references berhe, m., hoag, d., tesfay, g., & keske, c. 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(2019). the power of dung: lessons learned from on-farm biodigester programs in africa. https://doi.org/10.1109/ghtc.2015.7343998 https://doi.org/10.1016/j.biombioe.2020.105746 https://doi.org/10.1007/s13165-020-00329-9 https://doi.org/10.1186/s13705-019-0236-x https://doi.org/10.1186/s13705-019-0236-x https://doi.org/10.1016/j.sciaf.2020.e00474 https://www.worldbank.org/en/country/ethiopia/overview international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 350 the role of opinion leaders in the acculturation of the togutil tribe in east halmahera regency, north maluku province volume: 2 number: 3 page: 350 – 369 bahrudin hasan1, sihabudin sihabudin2, jamalullail jamalullail3 1,2,3doctoral program in communication studies, graduate school, sahid university, jakarta, indonesia corresponding author: bahrudin hasan email: udinamatadit1976@gmail.com article history: received: 2022-10-22 revised: 2022-12-06 accepted: 2022-12-16 abstract: one of the 21 tribal groups in north maluku, the togutil tribe still closely upholds its traditional beliefs and practices. they also form their own community and restrict interaction and communication with other ethnic groups, such as the maba tribe. this study aimed to determine how opinion leaders' role in the acculturation between the togutil tribe and the maba tribe caused acculturation in east halmahera regency. the research approach used is qualitative research, which seeks to understand, explain and analyze the acculturation process between the togutil tribe and other ethnic communities in the "gam rangge" customary area of east halmahera regency. the results showed that the communication process between the togutil tribe and religious leaders, traditional leaders, community leaders and the government had been going on for a long time since 1984 and had a direct impact on cultural acculturation. the existence of religious leaders and community leaders has an essential role in providing awareness to the tugutil people in the forest interior of east halmahera regency to acculturate with the local community. keywords: role, internal opinion leader, acculturation, togutil suku tribe. cite this as: hasan, b., sihabudin & jamalullail. (2021). “the role of opinion leaders in the acculturation of the togutil tribe in east halmahera regency, north maluku province”. international journal of environmental, sustainability, and social sciences, 2 (3), 350 – 369. introduction the togutil tribe is one of the primitive tribes that are included in the 21 tribes in north maluku, until now they still maintain their traditional values and traditions closely, form their community and limit communication and interaction with the maba tribe and other ethnic groups, some most of the tugutil tribe live in the interior of the forest in east halmahera regency. togutil itself means "the tribe that lives in the forest or halmahera language called "pongana mo life" they live in the forest in groups and are very protective of local wisdom in the form of a prohibition on the unorganized cutting of forests. the life of the togutil tribe is very dependent on the existence of the forest. a forest is a comfortable place for their life. the clothes they wear are half-naked. their houses are roofed with leaves without walls and form houses on stilts and floor planks. in their daily life, they eat raw or cooked food by burning bamboo and drinking water directly from the river. they depend on forest products such as fruits, tubers, the game in the forest and fish in the river. the existence of the togutil tribe is not permanent and constantly moves from one place to another. the togutil tribe is spread across the north maluku region, namely the tidore islands city, east halmahera regency, middle halmahera regency, and north halmahera regency. the existence of the tugutil tribe in the interior of east halmahera is untouched by development, there are no educational, health or other infrastructure facilities such as the availability of clean water and others. therefore, they need to be equipped with sufficient educational backgrounds. the treatment method is still traditional if they are exposed to a disease. they are far behind other ethnic groups in east halmahera, especially regarding education, health, economy and culture. the origin of the tugutil tribe in the east halmahera area is explained in his book "de ternate archipel" (1929), pp. 40-402. it was explained that in 1927 for the first time, the togutil people were mailto:udinamatadit1976@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 351 imposed a blasting (tax) of 1.20 gulden by the dutch east indies government. moreover, since 1929 every year added 0.20 guilder. thus, according to historical records, the migration of the ancestors of the tugutil dodaga tribe from their area of origin was due to avoiding the obligation to pay balahitongi (taxes) imposed by the ancient dutch east indies government to their ancestors. when and how the process takes place has yet to be discovered. (ternate.wordpress.com) from the above history, the existence of tugutil tribe has long known civilization. however, due to conditions during the dutch colonial era, they moved to the interior of the east halmahera forest, then closed themselves off from the outside world's influence so that in terms of civilization and technology, they were far behind with the maba tribe and other ethnic groups. however, after opening up and interacting with the outside world through the maba ethnic group, they gradually adapt to the local community. one example occurred in the maba tengah sub-districts of lili, marasit, and gifoli villages, where a small group of togutil tribes had lived side by side with the maba tribe and appointed one of the residents of the togutil tribe as village head. communication and interaction between the togutil tribe and the maba tribe often occur directly through forest activities or social institutions, so cultural contact occurs between them. it causes some togutil people to acculturate with the maba tribe and leave the forest as their place of residence to open themselves from the outside world, accept the maba culture and live to mingle with them. even intermarrying occurs between them. from the results of her research, marlene kastner says that the similarity of culture, language and religion are not considered necessary to form a friendship. in contrast to shared values, selfdisclosure and respect, communication helps the formation of intercultural friendships, including barriers to friendship, cultural misunderstanding and behavioral uncertainty. that intercultural friendship causes positive attitudes and changes individuals beyond friendship. according to bennett milton (1998), intercultural communicators focus on face-to-face interactions between human beings. for this kind of communication to occur, all participants must see themselves as potentially involved in communication and able to give and receive feedback. the process of assimilation and integration between the togutil and maba tribes in the east halmahera region cannot be separated from the role of religious leaders and traditional leaders. community leaders of the maba tribe entered the forest to preach and succeeded in removing them from the forest, causing some to choose to embrace islam and some have embraced christianity. their pattern of life has changed from before, both in terms of language, attitude and behavior, economic, social, cultural and educational life, as well as the use of technology. humans, both individually and in groups, have the potential to change according to the times, wanting to recognize the outside world by interacting and communicating with people from different cultural backgrounds. like the tugutil tribal community, they want to change like humans, get to know the outside world, adapt and live together in one community. initially, they were considered a primitive tribe to protect themselves from the outside world's influence. however, after they were given information about knowledge and technology, they acculturated with other ethnic communities. how important is communication and interaction between cultures so that it leads to acculturation among ethnic groups in east halmahera, as an effort to create a culture of mutual respect, respect and living together, forming a solid social system to prevent inter-ethnic conflicts in society? according to sokolskaya and valentino, acculturation is the interaction of two social individuals of different cultures leading to cultural, psychological, social and political changes from one of the interacting parties. the essential characteristics of acculturation are duration, continuity, subjectivity and equality resulting from interactions between cultures. balidemaj and small that acculturation, ethnic identity and mental health are closely related to each other, affecting both individuals and communities. rothe and tzuang, the notion of acculturation have developed into a multidimensional process of the meeting between the cultural heritage community and the cultural international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 352 recipient community. in the linear acculturation model, the components of acculturation and change are first language and second culture. rahmi isnaini, from the research results, that the process of intercultural communication goes well, with mutual respect and willingness to learn and know other cultures can affect the acculturation process runs smoothly, individual personal communication in ampel village goes well so that it affects the social communication they do support by excellent communication. thus, the purpose of communication is, first, to fulfill the desires of needs related to the environment. second, to communicate because they want to socialize with the community's social life, build interactive relationships with other people, exchange information, and eliminate misunderstandings between them. environmental conditions are very influential on the communication and acculturation of immigrants in the existence of ethnic communities in the local area. the degree of influence of an ethnic community on the behavior of immigrants is very dependent on the degree of "institutional completeness" of the community and its strength to maintain its culture that is unique to its members. ethnic institutions can overcome the pressures of situations between cultures and facilitate acculturation. without extensive communication within specific ethnic communities, it reduces the intensity of acculturation (mulyana & rakhmat, 2010, pp. 139-144). in achieving cultural acculturation, of the strategies are: according to berry (2002, pp.354), there are four acculturation strategies, namely: (1) assimilation, when individuals do not want to maintain their cultural identity and choose to interact daily with other cultures beyond their own culture (2) separation or segregation when individuals value or maintain their native culture, and at the same time wish to avoid interaction with other cultures. the placement of immigrants often facilitates cultural separation into certain ethnic enclaves, (3) integration occurs when individuals maintain their original culture while interacting daily with other groups. (4), marginalization occurs when individuals refuse to maintain their culture (often for reasons of loss of an established culture) and have no interest in establishing a relationship with another's culture (often for reasons of exclusion or discrimination). based on the description above, the authors chose the study's title, “the role of opinion leaders in the acculturation of the togutil tribe in east halmahera regency, north maluku province”. method methodology means understanding the whole research process, including its social and organizational context, philosophical assumptions, ethical principles, and the impact of culture on new knowledge for research. method refers to a particular set of techniques used to select research studies, measure and observe socio-cultural life, collect and refine data, analyze data, and report research results. these two terms are interrelated with one another. in the research process we combine theories or ideas with facts in a systematic way. we also use creativity to conduct research, organize, plan, and treat research participants ethically and morally. in addition, communicate with other people about how we do research and what is learned from the research. (neuman, 2013, pp.2). research is not only confined to fictitious facts and superficial symptoms but, according to peter l. berger (in ardial, 2014, pp.45): must have a subversive mentality, which means constantly dismantling things that are already established and looking for what exists and is happening in the world behind manifest reality. the research approach used is qualitative research, which seeks to understand, explain and analyze the acculturation process between the togutil tribe and other ethnic communities in the "gam rangge" customary area of east halmahera regency. this study examines the assimilation and integration process between the togutil tribe and other tribes in society. these intercultural communication patterns develop in social life so that with the cultural differences that each ethnic group has, it can be united in the order of living together. knowing the realities in the community, the formation of a culture of delusion and innovation from several ethnic groups that exist in the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 353 customary area of the east halmahera gam range in the community. another social fact is that the government does not see acculturation in the community as a potential that must be developed as part of the government's program to overcome inter-ethnic conflicts in the east halmahera regency. however, what happens is that government programs need to be better targeted concerning strengthening local cultural wisdom related to acculturation so that it can strengthen cultural acculturation. lofland (in mulyana, 2006, pp.149) suggests that qualitative research is characterized by the types of questions it asks, then more specifically, answers the questions in detail. qualitative research aims to maintain the form and content of human behavior and analyze its qualities. the object of this research is the togutil people who have come out of the forest and have acculturated with the local community in the gam rangge customary area, east halmahera regency. in east halmahera regency, there are 5 major tribes, including (1) maba tribe, (2) tidore tribe, (3) the javanese, (4) tobelo tribe, and (5) tugutil tribe. language with one another. most of the tugutil tribes inhabit the district of east halmahera; they are scattered both in the forest and those who have come out of the forest and acculturated, living together with the community in general. this primary data was obtained from the results of interviews and observations. at the same time, secondary data was obtained from second-hand or other sources that were available before the research was conducted. secondary data sources are articles, newspapers or popular scientific magazines, books, international scientific journals, reports, archives, authentic documents, publications from the government, survey results, documented events, and notes from the library. data collection in a phenomenological study involves various procedures when the researcher builds an in-depth picture of the case. in his book on case studies, yin (in creswell, 2005, pp.226) mentions six forms of data collection: documents, archival records, interviews, direct observations, participant observations, and physical artifacts. results and discussion in the process of acculturating the togutil tribe with the maba tribe, the critical role of opinion leaders, in this case, are traditional leaders, religious leaders, and community leaders along with the maba tribe is actively making contact with the togutil tribesmen in order to provide awareness to them to acculturate with the maba people. the togutil tribe initially interacted and communicated with the maba tribe through traditional leaders or leaders of the togutil tribal groups, traditional leaders representing their groups in communicating with anyone they met, including the maba tribe. as said by abubakar tiwi or silifu that: “traditional leaders or tribal chiefs in the togutil tribal group play an important role in making every decision in the kami group. this customary head is also responsible for the group, ensuring security and togetherness in the group's life. traditional leaders represent their groups in communicating with anyone they meet, including the maba tribe.” (interview on 25 november 2020). the togutil people are very passive in communicating with people they have just met or just met. on the other hand, people outside their group, in this case with the maba tribe or with other ethnic groups who are well known, are very active in communicating with them and building relationships. for example, the maba tribe invites the togutil tribe to enter the forest together to collect agarwood to be sold, and vice versa. the maba tribe provides the togutil tribe with food and money for their daily needs. every process of interaction and communication with the togutil tribe always uses their language, namely the tobaru language, and is mediated or mediated by the tribal chief, while the maba people, when they make communication contact with the togutil tribe, always bring traditional leaders and local community leaders who understand the language and culture. the culture of the togutil people approaches them so that it is easier to interact and communicate. it is done because traditional leaders and local community leaders have understood the culture and language of the togutil tribe. they also have good communication relations with the togutil people. the tribal chief or leader of the togutil tribal group facilitates the communication process so that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 354 there are no obstacles in interacting and communicating with the togutil tribe. opinion leaders play a key role in the process of acculturation between the togutil and maba tribes, serving not only as mediators but also as educators in the effort to elevate the togutil tribe's standing in society. religious leaders, communities, and ngos are particularly active in reaching out to the togutil tribe as a sign of care for their living conditions in the east halmahera forest for a number of reasons, including first, the origin of humanity comes first. third, social and cultural empowerment. the majority of the tugutil tribe members still practice animistic beliefs, worshiping the forces of nature and the spirits of their parents. as a result, religious leaders felt that this practice was incompatible with religion and spread the teachings of islam and christianity to the togutil tribe as a replacement religion. the presence of religious, community and ngo leaders in the togutil tribe cannot be separated from the excellent cooperation with the maba tribe to introduce a new culture and provide awareness and knowledge about the ideal life to the togutil people because they see that the life that is lived by the togutil tribe while living in the forest are still traditional and primitive, have no educational background, unavailability of health facilities, far from social relationships, so that they do not guarantee their family's future, are more dependent on natural life and are not familiar with the agricultural and trade sectors to strengthen their economy several community social institutions, including the kafan ekspedisi institution, which has been operating since 2012, as well as ngos, religious leaders, and community leaders, are now engaged in helping the tugutil tribesmen in east halmahera regency. these acts are currently a component of the togutil and maba tribes' process of cultural acculturation. the activities that have been carried out are collecting aids in the form of necessities, second-hand clothes and other assistance given by the community both in east halmahera and from outside east halmahera. besides that, there is also assistance from the mining company in the form of food and others. the motive for the assistance of the kafan expedisi ngo is a genuine sense of human sympathy towards the togutil tribe. the communication messages constantly reminded by the kafan expedisi ngo to the togutil tribe they meet regarding the motivation to live and the values of life are first suggested to the togutil tribe. togutil does not depend too much on life in the forest but turns into a farmer farming in order to survive, second, always keep the environment clean both at home and in the surrounding yard to avoid disease, third, preserve the surrounding forest environment as a source of life created by god, fourth, recommends wearing clothes to cover the body to avoid the cold and the hot sun. it is as stated by khalil abubakar (chairman of the kafan ekspedisi lsm): “this activity that we are doing is related to humanity that comes into contact with the tugutil tribe people in the east halim forest since 2012, at first, we went into the forest to see the state of life of the tugutil people in terms of economy, health, and education. we saw firsthand that their life in the forest is very worrying. many still do not use clothes to cover their bodies, lack food, and have houses unsuitable for habitation. the experience gained has moved our hearts to pay more attention to the state of people's lives. the tugutil tribe in the east halim forest, without thinking we were with friends with a high sense of humanity in 2017 then, formed the ngo kafan expedisi, regardless of religion and social background, namely with one humanitarian goal, by looking at the state of life of the tugutil people who are full of shortcomings both economically and mentally, and civilization, when we enter the forest we meet people -the tugutil tribe, they do not use clothes to cover their genitals and also lack of food ingredients, this then aroused our hearts and then we carried out social activities, namely collecting assistance from the community and the antam haltim company in the form of sembakau, used clothes that can still be used and then pass it on. we took the aid through the jungle for 30 km with 15 people to carry food and used clothes. one of our programs is to approach the antam company to assist in the form of houses on stilts according to the wishes of the tugutil tribesmen in the forest, and then in 2018 we built a one-unit house. then in 2019, we built another unit in the wilderness as far as 30 km from the wasile sub-district.” (interview, 12 september 2020). in addition to the kafan expedition ngo, the presence of islamic religious leaders in the midst of the togutil tribe as part of the acculturation process, namely to introduce islam to them, but before international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 355 introducing islam to the togutil tribe, they first approach from the humanitarian, cultural and linguistic side, religious leaders study symbols symbols of nonverbal language and culture of the togutil tribe, one of which is the culture of delivering each other or commonly referred to as mangudotaka which means delivering food to each other within the togutil tribal group, if there is one togutil tribal group that has excess food, it is obligatory to deliver it to other togutil tribal groups as a form of building brotherly relations , this culture of mutual delivery was adopted by the clerics where at every meeting with the togutil tribes they always brought food or basic necessities, clothes, cigarettes, as a form of approach to the togutil ethnic group and this approach was very practical, the clerics were welcomed openly within the togutil tribal group as well as the clerics learn the language of the togutil tribe to make it easier to communicate with them because the togutil people are delighted when we communicate using their language as a form of respecting their culture. as said by ustad nurhadi (hidayatullah), that: “since 2016, we have carried out da'wah to the tugutil tribesmen in the interior of the east halmahera forest by traveling approximately 2-3 hours on the way to the forest to their location, from the adaptation process that took so long to bear fruit, in 20162018, we managed to get them out of the forest, and approximately 21 tugutil tribesmen wanted to embrace islam. before we indicted the tugutil people, what we did first was a cultural approach from a human perspective. before we entered the forest and met the tugutil people, we learned the local people's language, culture and desires. we are always accompanied by the local community when we enter the forest. we always bring groceries, food ingredients in the form of cakes, and clothes given to the tugutil tribesmen. after about one year and five months, we adapted to them and started showing mutual intimacy every time we arrived at their place. they always received a good reception from the tugutil tribesmen in the haltim forest's interior. after a well-established familiarity with the tugutil tribesmen, we started preaching to invite them to embrace the teachings of islam” (interview on 5 december 2020). the approaches of religious leaders are very positive and get a good response among the togutil ethnic groups. they consider religious leaders as their saviors because they are always present in the togutil tribes when they need it. they also always assist, either in the form of necessities, money, clothing, and food. the togutil people think of religious leaders as mediators who connect them with god and the maba ethnic community in east halmahera. the findings of the study indicate that the togutil tribesmen in the gifoli hamlet of haltim had first-hand knowledge of islam since 1984. at that time, there was cultural interaction between the tribal chiefs or leaders of the togutil tribal groups and religious leaders from muhammadiyah. at that time, he actively conducted da'wah to the togutil tribe, which at the time had no religion, especially in the interior of the east halmahera forest. he was successful in converting their tribal chiefs to islam at that time, and the tribal chiefs then gave them the option to convert to islam or live their lives as they had before. but not all of them who opted to convert to islam at that time did so. instead, they followed their tribal chiefs out of the jungle and settled with the maba tribe. there were a few people who continued to live in the forest. education, culture, the economy, and society have all altered significantly for the togutil tribe's current generation since they converted to islam. they no longer uphold the culture of their forefathers and instead choose to assimilate with the maba tribe, particularly in terms of culture. as said by abubakar tiwi (silifu) that: “at that time, we converted to islam with a large family, namely in 1984, taught by ustad kamarullah and ustad zainal. after converting to islam, we slowly left our ancestors' culture and customs and followed islam's teachings. before knowing islam, we lived in the forest and did not use clothes to cover our bodies. the clothes we used were sabeba (from bark) which only covered the genital area. later after we came out of the forest and then converted to islam, we wore the same clothes as other people. even though we do not live in the forest anymore, there are several cultures that we still maintain, one of which is our language, the tobelo language in indonesian.” (interview on 25 november 2020) the communication approach that leads to cultural acculturation has been built so far between the togutil tribes and the maba ethnic community, with the central government running effectively through social assistance programs and health and development counseling activities. ethnic groups international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 356 can interact and communicate with each other in a forum in east halmahera so that all of them blend in with these activities, establishing a good relationship between them in a single unit that can strengthen cultural acculturation. assistance programs from the ministry of social affairs that have been implemented include assistance for livable housing and necessities in the form of rice, eggs and cash assistance in the amount of 300 thousand per month. it was explained by nurain komdan se (plt social service of east halmahera) that: “the assistance programs provided are rice assistance, eggs per month from 2019-2020, basic food assistance, kis assistance (healthy indonesia cards) every month, and cash assistance of 300. the assistance comes from the state budget. the assistance was distributed in sub-districts in east halmahera for the assistance given to the tugutil tribesmen, not specifically, but to the general community. for the tugutil tribal groups who have come out of the forest and choose to live together with the local community, assistance has been given according to their needs. however, the assistance is not evenly distributed because they do not have complete data on the tugutil people in east timor.” (interview on 3 desember 2020). in addition to social assistance in the form of necessities like rice, eggs, and cash, there is also a program to support the empowerment of isolated indigenous communities, particularly for the togutil tribe who live in the forest. the program was successful in bringing the togutil tribe together with the maba tribe as well as with other ethnic groups as part of the process of cultural acculturation. this empowerment program has been going on since the 1960s until now. the empowerment program consists of three categories. the first category is for the tugutil ethnic community, which is still nomadic. the second category is semi-settled, in the form of housing assistance for three years. the third category is for the tugutil ethnic group who have settled and are economically capable. finance his life. as yekon penes puts it: “the assistance from the central government we have received so far has benefited our lives, especially the togutil tribal group in titipa hamlet. initially, we lived in the forest and then were removed from the forest by the local government to occupy habitable houses that had been built. provided and given basic food assistance, life security deposits and other assistance. at first, we felt uncomfortable with the house built by the government because it was contrary to the house we lived in in the forest. however, over time we adapted to the new living environment, and we learned a lot from the life of the surrounding community so that it can change the pattern of our previous life to a more modern life. we learn good farming methods, send our children to school, and learn the local community's culture.” (interview on 9 september 2020). apart from the central government's empowerment program in the form of social assistance that has not been distributed evenly to certain togutil ethnic groups, the assistance that has been distributed has felt a huge impact or benefit for some togutil tribes, currently the lives of some ethnic groups togutil has changed a lot in terms of education, health, economy, social and cultural life. in addition to the community empowerment program from the central government as well as mentoring activities from ngos and ustadz, namely through moral assistance and social assistance including decent housing, essential food assistance, and life guarantees, as well as providing life motivation are part of the acculturation process to elevate dignity. moreover, the dignity of the togutil tribal people through the construction of livable settlements in the environment adjacent to the surrounding community positively impacts interactions and communication, quickly getting to know each other. cultural exchanges occur between them, and the impact of this cultural exchange causes the occurrence of acculturation between the togutil tribe and the maba tribe in east halmahera, which brought changes in the middle of the togutil tribe. the relationship between the togutil tribe and opinion leaders in acculturation. the process of interaction and communication between the togutil tribe and religious leaders, traditional leaders, community leaders and the government has been going on since 1984. initially, there was an interaction process between the togutil people and religious leaders, community leaders, traditional leaders, ngos and the government. it is through the maba tribe people that contact occurs between them. the togutil tribesmen do not immediately accept the communication contact that has lasted for a long time, but through a long process of time to gain sympathy from the togutil people. the cultural approach of religious, community, customary and government leaders, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 357 especially studying the language and character of the togutil tribesmen, was able to melt their hearts, besides that when religious leaders, the community, and the government interacted, they were always accompanied by one of the known maba tribesmen. by togutil ethnic people, the person understands their culture and language well. this cultural and linguistic approach is very effective in establishing more intimate communication and is readily accepted by the togutil people. the temperament of the togutil people is that they are timid and cautious when meeting people outside their group, this causes them to be passive in communicating with people they have just met or known, and they also will not open the first conversation before the person they meet earlier to communicate, on the other hand, people outside the group, in this case with the maba tribe as well as with traditional leaders, community leaders, civil society organizations and the government who are well known and have a close relationship, they always open up and actively communicate and establish closer relationships, they can even be invited to cooperate both in economic and social terms, for example, the togutil tribe invites religious, traditional and community leaders to meet face-to-face with their other fellow members in the forest were then enlightened and gave necessities to the togutil people. every time they make communication contact with the togutil tribe, they always use their language, namely the inner tobelo language and are mediated or mediated by the tribal chief. in contrast, religious leaders, civil society organizations and government, when they make communication contact with the togutil tribe, always bring traditional leaders and local community leaders who understand the language and culture of the togutil people as an approach with them to make it easier to interact and communicate this is done because traditional leaders and local community leaders have understood culture and language of the togutil tribe, they also have a good communication relationship with the tribal chief or the leader of the togutil tribal group thereby facilitating the communication process so that there are no obstacles in interacting and communicating with the togutil tribe. the presence of religious, customary, community leaders, civil society organizations and the government amid the togutil people has changed their lives towards acculturation with the maba tribe. for several reasons, these acculturation agents are always active in making communication contacts as part of their concern and moral responsibility towards the togutil people in east halmahera. first, for humanitarian reasons, they saw that the tugutil tribesmen in the forest of east halmahera experienced economic, health, educational, and moral underdevelopment, so they felt sympathy and collected aid, both in the form of food ingredients in the form of rice and used clothes, to be given to people. -the tugutil people in the forest. second, for religious reasons, most of the tugutil tribes today still have animistic beliefs, and worship the forces of nature and the spirits of their parents, so the religious leaders feel that this belief has contradicted religious teachings and then accused them of the teachings of islam and christianity as new religious beliefs, third, social and cultural empowerment, the government builds semi-permanent settlements designated for the tugutil tribe people in east halmahera and then forces them out of the forest to occupy the houses that have been built by the government, with the hope that after they occupy houses that have been built close to the local community, they can make contact and interact with the surrounding community in the context of the process of cultural acculturation. before getting to know religious, community, customary and government leaders, the togutil ethnic people were very passive in communicating with people outside their group. it was due to cultural behavior factors. if a foreigner came to a place, they were not well known to them. shut themselves off, not wanting to make contact with people outside their group. it is done in the form of vigilance as a threat to their group. they are cautious with people outside their group and do not even hesitate to kill people outside their group if they violate their customs. certain places are not allowed to be passed by people outside the group because they are considered hunting grounds and sacred places, as a place of ritual for them. therefore, the presence of religious leaders, the community, and the government took the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 358 initiative to actively communicate with the togutil ethnic people as a form of concern and a sense of humanity to raise their dignity of the togutil ethnic people. after going through such a process of cultural adaptation, there was intimacy and mutual understanding between them, on their own consciousness without coercion, in the end, they followed the directions or advice of religious leaders, the community and the government to get out of the forest and choose to live side by side with the surrounding community. before the formation of the unitary state of the republic of indonesia in 1945, there had been long-standing communication and close relations between the togutil ethnic people and the tidore sultanate through traditional leaders in east halmahera. who is placed in their jurisdiction as representatives of the sultan in their respective customary territories responsible for maintaining the territory and implementing customs and rules in community life? is the custom binding on anyone in the customs territory, and the representatives of the sultanate are always active in interacting and communicating with the surrounding community? according to the recognition of the togutil ethnic people for a long time, they have been acculturating and living with the local community. there has even been active cultural contact between the togutil ethnic people and traditional leaders as representatives of the tidore sultanate in the east halmahera customary region, they usually mention famayira tobaru is tasked with consolidating the togutil tribe to carry out tasks related to order and security in indigenous peoples, and if needed by the sultanate as traditional leaders, they carry out their respective duties. it can be proven from the results of this study that one of the togutil ethnic chiefs, dubo (abdul mutalib), was invited to meet with the sultan of tidore in 1984. the existence of the tidore sultanate is still there. however, its function is only as a traditional leader in the region who helps regional and central governments to make development successful, especially in terms of a cultural approach. communication between the tidore sultanate and the togutil ethnic groups is still ongoing and through representatives of the traditional leaders of the togutil ethnic people in the area called famayira tobaru, their activities are only limited to ceremonial events at the traditional tidore kedaton, both in the form of birthday events. the year of the tidore sultanate, the inauguration of the sultanate and its bobato-bobato, lufu kie, and other activities and the togutil ethnic people were also invited and participated in the celebration. in addition to the traditional leaders of the maba tribe, who have good relations with the togutil tribe, as well as religious leaders, since 1984 they have had good relations with the togutil tribe, at that time, there were two ustads whom the north maluku muhammadiyah organization assigned to preach among the togutil tribesmen, before preaching these religious leaders they cooperated with the surrounding community, namely the maba tribe who already had close relationships and knew the togutil tribal language. however, before they preach to the togutil tribe, they first mingle and learn the language, culture and behavior of the togutil tribe. after they are familiar with and have a close relationship, they deliver da'wah to the togutil people, which is very successful. the driving factor for the ustads to be present among the togutil tribesmen was humanitarian and religious reasons. namely, they saw the tugutil people experiencing mental and moral retardation, so they felt called upon to guide them. most togutil people still believe in animism, contrary to religious teachings. it then makes religious leaders responsible for deceiving the togutil tribe by preaching. at that time, many togutil tribesmen were successfully removed from the forest by the ustads and then a permanent settlement was built adjacent to the maba tribe with the aim that they would get used to living together in one environment and they also studied life patterns of the maba tribe, their old age. then live and mingle with the maba tribe and adopt their culture daily. the role of opinion leaders in the acculturation of the togutil tribe. in the process of acculturating the togutil tribe with the maba tribe, the critical role of opinion leaders, in this case, is traditional leaders, religious leaders, and community leaders along with the maba tribe actively international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 359 make contact with the togutil tribesmen in order to provide awareness to the people of the togutil tribe. tugutil in the forest interior of east halmahera district to acculturate with the maba tribe people. the togutil tribe initially interacted and communicated with the maba tribe through traditional leaders or leaders of the togutil tribal groups, traditional leaders representing their groups in communicating with anyone they met, including maba tribes and religious leaders, traditional leaders, community leaders and civil society organizations. one of the customs that apply to the togutil tribe is that when they meet new people, or conversely outsiders meet their group, they do not come directly to their house because they are very selective about people outside their group unless closer and closer relationships have been established with other people. the togutil tribe was then brought to his house. according to rogers (1983) that religious leaders, traditional leaders, social workers, and field extension workers are agents of change, or their acculturation agents are professionals or opinion leaders who offer new ideas to community members and try to get these people to adopt the innovations offered. regarding the role of opinion leaders in a position as a mediator, a study from kontiarta (2018) says that someone who acts as a mediator has reasonable emotional control and is truly a personal problem solver. apart from religious leaders, many leaders today are capable of being communicators and have good competencies, such as youth leaders and women's leaders, considering that nowadays, youth and women are indeed getting a good place in society. the togutil people feel firsthand that the presence of religious leaders, community leaders and civil society organizations as agents of acculturation have brought good enlightenment for them, apart from helping them materially and morally, thus making them know the outside world well, at first they were an isolated tribe who lived in the forest isolated from outsiders, did not know how to read and write, did not use a piece of clothing to covering parts of the body as a whole, their lives are irregular, and do not know religion, especially islam and christianity, but after interacting and communicating with religious leaders, traditional leaders, community leaders through messages about the values of togetherness, doing good between others, helping and loving each other, not just messages, but the religious liaders and traditional leaders themselves who practice these values while interacting with the togutil tribesmen so that in the end they are interested in and believe in the views of life conveyed by the togutil people. the ustads and traditional leaders from the maba tribe. apart from religious leaders, many leaders today are capable of being communicators and have good competencies, such as youth leaders and women's leaders, considering that nowadays, youth and women are indeed getting a good place in society. introducing a new culture from opinion leaders about the values of social life and the teachings of islam can bring significant changes to the behavior and attitudes of the toguti people. the impact of this cultural introduction is that some togutil tribes are interested in and believe in the teachings of islam as their religion, as well as other togutil ethnic groups who believe in christianity as their religion. they are slowly leaving the cultural heritage of their ancestors, including belief in animism, but their language, the tobelo language in indonesian, is still maintained to this day. direct interpersonal communication by opinion leaders to the togutil people in conveying messages of moral values, social values and motivation to live has changed the behavior of life from an isolated culture to a modern civilized culture, making them come out of the forest to acculturate together with the maba tribe. during the communication process of religious leaders, traditional leaders never force them to come out of the forest and follow the wishes of religious and customary leaders, but if anyone wants to get out of the forest, they can facilitate by being given the places that have been provided, and that has happened to some togutil ethnic groups in east halmahera with their desire to follow religious leaders and choose to convert to islam after those adults are given an understanding of islam. at the same time, their children are partly sent to school in hidayatullah islamic boarding schools under the care of ustad in ternate. some are sent to islamic boarding schools outside north maluku region. it is done so that the togutil people who have converted to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 360 islam can be provided with religious knowledge and other general knowledge so that they do not return to their original life as primitive ethnic groups and so that they do not fall behind with other ethnic groups and can improve their standard of living better. bahfiarti and fatimah: based on the results of their research, opinion leaders apply the concept of interpersonal communication with minority groups through interpersonal communication skills such as the ability to imitate, the ability to identify and the ability to sympathize with minority groups. fei meng: with the role played by opinion leaders in the generation of e-wom (word of mouth) and communication becoming increasingly important, its influence on online consumers' buying interest has become a hot issue for industry and academia. professional knowledge, product involvement, interactive, functional value, and emotional value affect purchase intention virtually through trust. fangyuan zhao and ying kong: marketing is a powerful instrument for companies to promote products and brands to target customers appropriately. opinion leaders are widely used and play a significant role in public relations in marketing and guiding public opinion. antoine loeper: opinion leaders, referred to as experts, have fully decentralized influence when a large group of agents seeks to coordinate their behavior in an uncertain environment. it is common for individuals to seek out more informed experts for guidance; advocates for experts' bias results from the effect of social learning linked through coordination motives. tuti bahfiarti: based on research results that the role of opinion leaders serves as a source of information from farmer group leaders who have a skillful level of knowledge, motivation, and understanding of technology and then transfer knowledge to other farmer group members in south sulawesi sugiana and mirawati: people in rural areas still use ulama as opinion leaders but not on the news that develops on social media. ulama still has an essential role in justifying hoaxes circulating on social media. however, the source of their knowledge is not the internet but is still guided by the al-quran as a holy book in printed form. lianren wu and jinjie li that the role of opinion leaders in the sustainable development of the target consumer network. the network can provide precise information that can increase the possibility of relationship construction and the number of relationships to determine leadership opinions. nur aliya and kumalasari's research results show a significant difference between the effectiveness of branding, opinion leaders and the government of the two villages. the formation of thematic villages is likely based on the five phases of branding development and the involvement of opinion leaders. rehman and jiang's research results in online discussion networks such as twitter, significant users called opinion leaders have an essential role in disseminating information efficiently and quickly to make isolates interested in online discussion networks. based on the research results above, opinion leaders still have influence and play an essential role in people's lives, especially in rural communities, namely disseminating information and ideas or new ideas to provide awareness to the community in adopting these ideas and ideas. in the context of research on the role of opinion leaders in acculturating the togutil tribe in east halmahera, opinion leaders have played a role in removing the togutil tribe from living in the forest isolated from community life to acculturate with the maba tribe, establishing brotherly ties and build a life together in one environment. the presence of religious leaders as opinion leaders among the togutil tribesmen has brought many changes, especially in the values of belief in religion. they chose islam and christianity as new beliefs because they believed religion could calm the heart and bring peace. goodness for the future, religion spreads kindness to fellow human beings regardless of ethnicity and teaches selfhygiene. this reason makes them leave their primitive culture and join society's religious international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 361 component. they start taking baths every day to clean their bodies to worship both people togutil people who are muslim or christian in addition to the role of religious leaders, the civil society organizations kafan expedisi haltim (community social institution) has carried out activities from 2012 to 2021 also has a considerable influence in providing changes to the togutil tribe, they are not only limited to providing material assistance, but they are actively continuously communicating in assisting the togutil people in east halmahera regency, seeks to work together with the government and the private sector to help the economic difficulties faced by the togutil people who live in the forest. the activities carried out are collaborating with the aneka tambang company and community groups to assist in the form of groceries, clothes, noodles and other material assistance, which is given to the togutil tribe people in east halmahera. the activities carried out have no other tendency to be purely humanitarian and concerned with the lives of the togutil people in terms of economy, health, and education. the togutil tribal group that still survives living in the forest is distraught. many still do not use clothes to cover their bodies, experience food shortages, mental retardation and houses that are unsuitable for habitation. they are more concerned about welfare from the experiences they have gained. togutil tribe kafan ekspedisi, as a social institution for the community in east halmahera, is still carrying out activities to collect aid to be distributed to the togutil tribesmen. apart from distributing aid, in every communication with the togutil ethnic people, they always convey life motivation and an understanding of values and values. norms such as always maintaining the cleanliness of the environment and preserving the forests created by god, and advocating dressing and farming to become farmers to survive. other activities seek support from the community through the publication of photos of the lives of the togutil people through facebook, twitter, and wa groups, so that people care more about the togutil tribe. the high care shown by the kafan expedisi ngo towards the togutil tribesmen has a positive impact on the establishment of good relations with the entire brotherhood among members of the expedition kafan and the togutil tribe in kohno and the surrounding community. this good relationship facilitates acculturation among ethnic groups or tribes in east halmahera. kafan ekspedisi, as a social community institution, has made a significant contribution to community development, especially for the togutil tribe, who are still experiencing social and cultural backwardness, especially in improving a better and more civilized standard of living, the sympathy and concern that have been shown to have touched the human side of people. togutil people and the feedback is much more positive, leading to social relationships. the togutil people are starting to know the social environment well, especially in association with the maba tribe. they are more open and accepting of the maba tribe in their environment. mutual respect, respect for each other and upholding each other's cultural attitudes can increase social cohesion in society. the parties directly involved in providing enlightenment to the togutil people besides religious leaders, traditional leaders, ngos, community leaders, and the government. the presence of the government among the togutil ethnic people is a form of responsibility towards the community as a function to protect in terms of economic, social, cultural, educational and health benefits for the tugutil ethnic people who are still far behind other ethnic groups in indonesia. east halmahera so far, the empowerment program activities for the togutil tribal community in the east halmahera region are policies from the central government through the ministry of social affairs' apbn budget. several empowerment programs have been carried out since the 1960s until now, which consist. the first category, namely the tugutil ethnic community, still moves from one place to another, including housing assistance and food for five years. the second category, semi-settled, in the form of housing assistance for three years, and the third category, ethnic tugutil who have settled and have the financial ability to finance their lives, assistance in the form of material only for two years. the empowerment program is part of the goal of the acculturation process between the togutil tribe and the local community to get to know each other, establish close relationships with international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 362 mutual respect and live together in one community. the assistance program from the central government has so far been very beneficial for the togutil tribesmen. however, the aids distributed are not evenly distributed. some other togutil ethnic groups do not receive assistance, causing jealousy among other togutil ethnic groups. this empowerment program from the ministry of social affairs is beneficial but not educational to the community, especially to the togutil ethnicity, who still need to catch up in education. the assistance given without guidance and education causes unpreparedness to face the challenges of life, which are full of competition in the community. which exists, as an example of the case that occurred in koehino hamlet, initially, they were removed by the regional government of north maluku province from the forest along with other togotuil ethnic groups and built decent housing in titipa hamlet close to other communities. however, over time they received less attention. the local government finally decided to move from titipa hamlet and make their hamlet located in a protected forest area called the village of the tugutil tribe (koehino). those who live in this hamlet still preserve their culture. to maintain daily life, apart from hunting in the forest and looking for fish in the river, they also take advantage of the existing highway to ask for money from vehicles that pass through the protected forest area to the capital city of east halmahera. the ongoing injustice impacts cultural acculturation among the ethnic groups in east timor, which can lead to jealousy among one another and will certainly affect the relationship between the existing communities. the regional government has not given full attention to dealing with social and cultural problems for the tugutil ethnic people. it can be seen from every development planning program in the region that has not touched the substance of the needs of the togutil ethnic people that there is no provision of a budget that is devoted to the development of the togutil ethnic people. especially the togutil ethnic group who have come out of the forest and have carried out the acculturation process, but they choose to live far from other ethnic communities. what is the desire of the tugutil ethnic people is not responded to positively by the local government, as well as the lack of interaction between the regional government and the tugutil ethnic group creates social distance between them, the lack of attention from the regional government in the form of economic, social, educational and social assistance? health will affect the welfare of the tugutil people. it will also have an impact on the acculturation process. effect of changes on accuracy of the togutil suku. cultural changes related to acculturation in individuals, groups and socio-cultures that occur in the togutil tribe are caused by ideas in the form of information messages or ideas related to living culture, social values, religious values, and patterns. social interactions conveyed by acculturation agents, namely religious leaders, community leaders, and traditional leaders and supported by maba tribesmen without stopping, always provide information, knowledge and understanding so that changes in attitudes and behavior occur and social changes for the tugotil ethnic group. changes in the togutil tribe have a direct impact on social interactions that can increase the ability to acculturate with the maba tribal community and with the surrounding community in the east halmahera region. this change in the togutil tribe has positively impacted the broader community, especially in the eastern halmahera region. namely, it can reduce social barriers that have been built between the togutil and maba tribes, reduce suspicion among others and overcome social conflicts that often arise, establish more intimate communication relationships and change the behavior pattern of the togutil tribe's life that follows the times. before acculturating, the togutil tribesmen were called a primitive tribe identified with social, cultural, educational and economic backwardness. they were far behind other communities, especially the maba tribe, in terms of civilization. the primitive nature under them from birth was passed down from generation to generation. it causes them to be degraded from the development of the times. it is because they are more isolated from social interaction and do not want to make contact with other ethnic communities that have a more developed culture of life. with the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 363 acculturation of culture with the maba tribe, their lifestyle has significantly changed. they are more likely to follow the lifestyle of the maba tribe. they have also built a better life, unlike before and have made progress. the following describes the changes in the togutil tribe after acculturation with the maba tribe. change at the individual level. the occurrence of continuous cultural contact from both parties, both the togutil and maba tribes and also involving religious leaders, community leaders, traditional leaders, ngos and the government caused some togutil people to have acculturated with the maba tribe, living together in one community groups respect and respect one another. the introduction of a new culture from the maba tribe has changed the behavior of the individual daily cultural life of the togutil people. changes that occur in the individual aspects of the togutil tribe are tendencies in the educational aspect, in the form of high enthusiasm and desire to learn to read and write this is done because so far, they have lived in the forest and have never been taught to read and write either through education or directly so that they are the same unable to read and write. the togutil people who live in the forest have never experienced education. after they met the maba tribe, community leaders, and religious leaders, they actively learned reading and writing from an education outside of school taught by the maba ethnic community, and so did the children. they are sent to elementary educational institutions in the local village or hamlet and islamic boarding schools. there is an intense desire that some togutil people can read and write. as for the high motivation for the togutil tribesmen to learn to read and write, namely so as not to be humiliated by other ethnic groups in east halmahera, so far, they have always been identified with stupid tribes so that being able to read and write is not easily fooled by people. on the other hand, by reading they can also learn science, besides that, it can raise the dignity of the togutil people. in addition to individual changes related to education, there are also individual changes related to the behavior of the togutil people. namely, the way they dress has changed, if previously they used traditional clothing, which used to call "sabeba" (from the bark), only covered only part of the body is in the genitals, but after acculturation with the maba tribe, they have used the same clothes as the clothes used by the maba tribe by covering all parts of the body except the head and the knees and below, they also bathe more often and clean the body with using soap, previously they rarely bathed only once a week or even once a month and never used soap. likewise, eating and drinking, they never eat raw food and drink directly from river water, but through the cooking process. the change in the behavior of the togutil people is related to the way of dressing. which is more likely to choose to use the same clothes used by the maba tribe and leave their traditional clothes is because, first of all, the cultural factor, the strong influence of maba culture on the togutil tribe, in every interaction that occurs. it happens to the maba tribe and religious leaders. community leaders always assist in the form of used and new clothes for the togutil tribe to be used by them because they always wear them, so over time, it has become a difficult habit to leave. secondly, the psychological factor is that they feel ashamed to wear traditional clothes to the general public. the traditional clothes they wear are only limited to the forest when they are out of the forest. the forest lives together with the maba people. they give up their traditional culture of dressing, and third, the social factor, namely by wearing the same clothes as the maba people, they do not feel awkward interacting with the general public and freely doing activities in the community. of these three factors that affect the behavior of life, especially the dressing of the togutil tribe when in the maba tribe and the general public, in formal events carried out in public places, they no longer use "sabeba" as their traditional clothing. changes in other individuals in the form of behavior and attitudes are that in their daily interactions, the togutil people tend to be more open, no longer shy in communicating with anyone and more appreciative of any group, including the maba tribe, which is the largest tribe in east halmahera. the togutil people are more friendly and polite to other people outside their group, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 364 they even provide assistance to the maba tribe they know well, in the form of assistance provided to the maba tribe, namely as a guide to explore the forests of east halmahera so that people can maba tribe people can take herbal medicinal ingredients from logs that the maba tribe wants as ingredients for medicinal mixtures, in addition to taking herbal medicines also explore forest locations that are hunting destinations, another assistance is voluntarily covering road holes and if there is a flood that causes piles of wood blocking public transportation along the jungle road that connects wasile district with the city of maba haltim, they voluntarily clean it up. changes in the individual togutil tribe, namely through the acculturation process, have given them an awareness that the life of the outside world has changed, this forces them to keep up with the times, and the high personal awareness of the togutil people has encouraged their personality to be more open. themselves with the association of the outside world, which is more advanced and developing, they realize that the life they lived before could not guarantee the future of the next generation, so they chose to change their life pattern and were more inclined to follow the more promising culture of the maba tribe. changes in the togutil tribe group. the impact of the acculturation process on the togutil tribe, in addition to changes in individuals, there is also a cultural change in the life of the togutil ethnic group. before the togutil people made cultural contact with the maba tribe people and religious leaders, community leaders, traditional leaders and ngos, the life they lived permanently moved from one place to another, and the life they lived was always in groups with one another, where one group consists of 20-50 people, sometimes hostility occurs between one group and another which leads to murder. it is because it violates the boundaries of the hunting ground, and violates customary law, namely kidnapping a girl from another togutil ethnic group to become a wife. the toigutil people love and value girls very much. they consider girls vital because they can give birth and raise the next generation. one way to make peace between these hostile togutil tribal groups is by marrying their children to the hostile group. marrying their child to another group will strengthen the family relationship between them. after acculturation, the behavior and culture of the life of the togutil tribal people have been left behind. the life that often moves from one place to another or so-called nomadic society does not happen anymore. they have made a transformation from primitive culture to traditional culture. modern and openly accepts life together with maba people, build family relationships and adopts maba culture in their lives. the togutil people who have lived with the maba tribe have learned a lot from the life of the maba tribe, especially in agriculture. previously, the togutil tribe did not have the habit of opening agricultural land to grow annual crops that could be sold. previously they only knew the agricultural system. traditionally, limiting agricultural management to the needs of individuals or families so that they cannot finance family life within a certain period. it is influenced by the culture of their life, which still depends on the surrounding natural life, namely relying on hunting products both in the forest and in river water, and there are several types of plants planted for food purposes that can last only a few days, such as sweet potatoes and bananas. lukman firdaus and yohanes bahari, the results of their research show that there is acculturation between the transmigration community and the local community (dayak tribe) through four elements, one of which is through livelihoods in the form of changes in the livelihood system, changes in work and cooperation between tribes, changes in the system. in the form of shifting the agricultural system of the dayak people from dry farming to alkaline land farming, changes in the work of the javanese for the better and the bias of rubber gardening when in java they had never done gardening. after learning how to do a good farming with the maba tribe, the togutil people have cleared agricultural land large enough to plant cloves, nutmeg and coconut. these plants can be sold and make money for the togutil tribe. with this money to support family life, both expansion of their children's schools and other purposes, now the life of the togutil tribe is much better than before. they are competent in organizing the life they live. the money they get from agriculture guarantees international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 365 the life of their family. even the togutil tribe has also learned to trade and fish. besides they have clove, nutmeg, and coconut gardens, they also take the time to fish in the sea and trade by opening small figures while waiting for the harvest in the garden. the togutil people who have changed to follow the maba ethnic lifestyle are in gifoli village, marasit, titipa, and bebsli. the changes at the group level that are most prominent from other changes are related to the practice of beliefs of the togutil people. before contacting the maba tribe, they did not believe in any religion. however, they have animistic beliefs, namely, relying more on power. nature, like giving offerings to giant trees, delivering offerings in the "jere" forest and burning cigarettes placed on tree branches as a symbol to give food to their parents' spirits. after the togutil ethnic people acculturated with the maba tribe and made contact with religious leaders under the maba tribe to be introduced to the togutil tribe through various approaches, especially language, culture, and an economic approach by providing necessities so that they could tame the hearts of the togutil tribe, eventually the maba tribe and religious leaders are accepted by the togutil tribe and then claim the teachings of islam to the togutil tribe from this accusation a new religion for them. after converting to islam, they began to study and deepen the teachings of islam. the children of the togutil tribe in schools in islamic boarding schools both in north maluku and outside other areas. they choose islam because the ustad treat them well and often visit them to provide food assistance. another reason they do not feel comfortable living in the forest is that they often lack food. socio-cultural changes in the togutil tribe. socio-cultural changes that occur in the togutil ethnic group as a result of internal and external factors, rogers: (littlejohn, 2008). change from the outside. contact occurs spontaneously, by chance, or as the result of planning by an outside agent. first, the internal factor is the high awareness of the togutil people after they interact and communicate with the maba tribe people, so cultural acculturation occurs between the two. there is self-socialization with the maba tribe then they get to know a new culture that was previously contrary to the culture they adhere to forever. that they always isolate themselves from the life of the outside world and do not accept the presence of people outside their group, the culture of living from isolating themselves is to protect themselves from outside groups who, at times, pose a threat to them, the high suspicion of ethnic groups. this togutil causes them to limit relations with outsiders. after acculturation, the togutil ethnic group is highly aware of establishing closer social relations in a family atmosphere, both with the maba ethnic group and other community groups. maba people accept them openly in their environment and treat them well, as well as in every activity related to the togutil tribe and the maba tribe. they can cooperate to aid one another, including in social activities like sprucing up the village's or dusun's surroundings and constructing a place of worship. a house of worship. when a family dies, they mourn each other. all of them participated in these activities. some communities and ethnic maba often asked the togutil tribe for help to take ornamental plants such as orchids and herbal medicines in the wilderness. they were voluntarily willing to take them. this collaboration was well developed between the togutil tribe, the maba tribe, and the surrounding community so that social relations between ethnicities were well maintained, which became the glue in people's lives. the second external factor is the influence from outside the togutil tribe. namely, there is a strong push from religious leaders and community leaders, who intensively make continuous communication contacts so that cultural exchange occurs between the togutil tribe and the maba tribe. through these opinion leaders, the cultural influence of religious leaders, and community leaders who are so strongly against the togutil tribe, especially islamic culture, causes the togutil tribe to accept this culture as a form of belief in changing their social life, which was previously more concerned with group interests than the interests of society in general, after several togutil people embraced islam, they found a new pattern of life that was different from the life they lived before, they began to recognize the strong spirit of togetherness in the social life of the community and began to practice it in daily life, for example when meeting with the maba tribe or the community. others greet each other by giving greetings. then if the tahlilan event is related to the death of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 366 maba tribal family, the togutil tribes also participate in the tahlilan activity and on every eid, both eid al-fitr and eid al-qurban, they visit the houses of muslim brothers of different ethnicities and fellow ethnicities to stay in touch with one another, as well as on christmas and new year's day, all rejoice to celebrate together. according to giddens, humans always have ideas about the social world, about themselves, their future, and their living conditions. the ideas about the future life are so willing to make changes for the better. in the context of the life of the togutil tribe, the formation of a new awareness to organize a better and good life, form an independent life and have a better future is a form of hope for the togutil tribe. moreover, those hopes were not fulfilled in a previous life because the life structure of the togutil tribe, which is not settled, constantly moves from one place to another. such life behavior is caused because a family member dies. they burn the house they live in, and people die in the form of the belief that if they still occupy the place bring bad luck to their families. the difficulties experienced when living in the forest, namely the availability of food, especially game animals in the forest, began to decrease as a result of exploitation by the company making it difficult to get food, as a result of the difficulties of life they want to get out of the forest to find a new life that can provide guarantees for their lives in the future, build social relations with the maba tribe, are willing to live together in one community and respect each other. after the togutil people decided to live together with the maba tribe, they began to leave the structure of life they lived before and switched to adopting a new social and cultural life structure from the maba tribe, living permanently in one community together with the maba tribe, trusting each other among themselves, there are even togutil people who live together in the same neighborhood with the maba tribe entrusted with being the village head. in every meeting in the village, they constantly interact and communicate with each other regarding village/hamlet government affairs and environmental issues. the relationship between the togutil people in building strong solidarity with the maba tribe, both when interacting in the forest and the maba tribe environment, continuously maintains the principles of mutual respect and respect between them. it can be proven from the absence of conflicts between tribes, both between the togutil tribe and the maba tribe, all live in one bond of togetherness, both in one environmental community and different environments. so far, the conflict that has occurred has resulted in the killing of the togutil tribe and other maba tribes in east halmahera, namely because several togutil ethnic groups living in the forest do not know each other well with other maba tribes who carry out activities in the forest which then violate the customary forest boundaries of the togutil tribe, besides that there is also a long grudge between the togutil tribal group and the maba tribe who have different residences. it is in line with the results of research from sinta paramita that strong tolerance, mingling and interacting well with fellow minahasa residents can create acculturation between muslim and christian citizens. the interaction pattern is associative so that there is no conflict. socio-cultural changes that occur in the togutil ethnic group through acculturation with the maba tribe cannot be separated from the role of each traditional leader both from the togutil tribe and the maba tribe, the two traditional leaders have made contact, namely through meetings of traditional institutions in the tidore sultanate. based on the results of research, historically, in ancient times before independence, the east halmahera area was part of the territory of the sultan of tidore in which there were togutil tribes and maba tribes at that time, the sultan formed a conventional apparatus in the haltim region. he appointed one of the traditional leaders of the maba tribe called "sanggaji," who supervised the maba ethnic people. likewise, the sultan appointed one of the traditional leaders from the togutil tribe called "famayira tobaru" to function as a traditional figure in the togutil tribal community, tasked with solving problems related to their respective tribes and if there is a traditional ceremony in the tidore sultanate they can all attend the ceremony based on the representatives of each tribe or ethnicity. one of the cultures of the maba tribe is the lalayon dance culture which is always displayed by the togutil tribe at the east halim international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 367 regency anniversary event, which is the result of the adoption of the maba ethnic culture. the fundamental socio-cultural changes that occur to the togutil tribesmen in east halmahera today are part of the involvement of all parties, both maba tribe people, religious leaders, community leaders, traditional leaders, ngos, and the government as part of the moral responsibility of all parties who have been directly involved in providing motivation and encouragement as well as instilling noble values of civilization, giving a positive impact on the sustainability of the lives of the togutil ethnic people, they are part of indonesian society in general. they cannot be separated from the human side, which can also experience life. worthy and has a guarantee a promising future for generations to come. thus, the direct involvement of community leaders, religious leaders, traditional leaders, and the government of the maba tribe always communicates to be able to provide information about moral values and motivation regarding ideas for progress, skills that are not yet known in a short and planned time. , besides that the interpersonal communication approach is also the most important to realize the goals to be achieved, one of the communication approaches described by rogers is the convergence approach, based on communication between humans and groups that are circular, trying to understand a more reciprocal nature among communication participants in terms of understanding, empathy and provide needs according to his wishes several communication strategies were carried out by traditional leaders, religious leaders and local governments so that the messages conveyed could be readily accepted by the togutil tribe in east halmahera, namely with several principles: first, the introduction of tribal leaders/heads among the group. togutil tribes to communicate messages of development. second, the use of verbal and non-verbal communication messages is adjusted to local cultural conditions, which prefer to use specific language symbols as messages that are familiar in interacting and communicating daily, third, utilizing change agents from people who have long known and have a close relationship between one another among the togutil tribes, fourth, the delivery of messages according to the local language so that it is easy to understand because in general, the togutil people do not know indonesian well. conclusions the process of interaction and communication between the togutil tribe and religious leaders, traditional leaders, community leaders 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(2015). acculturation through means of communication: a study of linguistic exchanges between chinese and arabic. trames: a journal of the humanities & social sciences, 19(1). https://doi.org/10.3176/tr.2015.1.04 https://doi.org/10.3176/tr.2015.1.04 268 assessment of green practices in sentra timur apartment, jakarta based on greenship rating of the green building council of indonesia volume: 4 number: 1 page: 268 276 1aqil azizi, 2j. rachel, 3dicky setiawan 1,2department of environmental engineering, university of bakrie, jakarta, indonesia 3department of civil engineering, university of bakrie, jakarta, indonesia corresponding author: a. azizi e-mail: aqil.azizi@bakrie.ac.id article history: received: 2022-11-26 revised: 2023-01-07 accepted: 2023-01-17 abstract: before the paris meeting on climate change, most united nations member submitted their intended nationally determined contributions on carbon emission reductions by 2030. the indonesian government needs to adjust its national policies and regulations to achieve its commitments. the residential building sector, in particular apartment buildings, plays an essential role in contributing to the country's energy-related carbon emissions profile. therefore, this study aims to determine the extent to which apartments in sentra timur comply with the green building (gb) indicators, based on the standard of the green building council indonesia (gbci). the analysis generates points that define a green building's predicate. furthermore, the appropriate credit for site development, energy efficiency and conservation, water conservation, as well as indoor health and comfort are 12 points out of 17, 16 points out of 26, 10 points out of 21, 16.5 points out of 26, respectively. the overall score is 54.5, with a percentage of 46.58%. therefore, the sentra timur apartment has been awarded a silver rating. after analysing the collected data, recommendations were made on how each category can be improved to meet gb standards. keywords: green practices, greenship rating, sentra timur apartment, the green building council of indonesia cite this as: azizi, a., rachel, j., & setiawan, d. (2022). “assessment of green practices in sentra timur apartment, jakarta based on greenship rating of the green building council of indonesia.” international journal of environmental sustainability and social science, 4 (1), 268 276. introduction the rise of the residential emergency is one of jakarta's concealed challenges. because of expanding populations and rapid urbanization, the capital city's housing shortage is unstoppable. according to five-year data from the ministry of public works and housing [1], jakarta is short of 1.2 million residential units. the provincial government of jakarta is exploring vertical residential development. this is due to the fact that vertical development tackles two long-standing concerns in jakarta: a dearth of housing and a scarcity of land. buildings, on the other hand, account for about 40% of yearly global energy-related greenhouse gas emissions, according to the global status report for buildings and construction. every year, building operations account for 28% of total emissions, while building materials and construction account for the other 11% [2]. indonesia has implemented a variety of programs over the last decade to reduce greenhouse gas (ghg) emissions, one of which is from the building sector. this was highlighted by the publication of the green building regulation, which intended to limit ghg emissions from buildings. the jakarta provincial government has also reaffirmed its pledges in the grand design for green building implementation, action plans, and a commitment to create jakarta as indonesia's green building center of excellence. this target should be met by the year 2030. the result is that all mailto:aqil.azizi@bakrie.ac.id 269 existing and new buildings in jakarta are required to comply with green building requirements. if this does not occur, there will be ramifications: new buildings will not be awarded a building permit, and existing buildings will not be issued a building eligibility certificate [4]. the sentra timur apartment in east jakarta was created at a moderate cost for the middle class, allowing residents to live in the surrounding area while earning a living. seven of the towers are currently occupied, with the construction of four more underway. according to the government's strategy, the energy consumption and co2 emissions from buildings must be cut significantly. in addition, gaining green certification is required in order to take advantage of government financial incentives and to raise the building's brand recognition as a green building, both of which may increase the property's economic value [4,5]. as a result, the goal of this study is to evaluate the rate at which the sentra timur apartment building adheres to green building principles, as well as to improve the adoption of green building concepts in future development. methods the gray tower, which has 557 units and has been in service for ten years, was chosen and examined using the greenship existing building version 1.1 from the green building council indonesia (gbci). the following are 6 aspects in the application of green building based on greenship tools: appropriate land use (appropriate site development/asd), energy efficiency and conservation (eec), water conservation (wac), material resources and cycle (mrc), air quality and indoor air comfort (ihc), building environment management (bem) [3] as can be seen in table 1. greenship existing building is used for existing buildings that have been operating for at least one year after it is completed. the implementation of green building is closely related to operational management and building maintenance. direct observation, interviews, literature study, and questionnaires were used in the qualitative portion of this study. the quantitative technique, on the other hand, is a study in which information is gathered in the form of numerical data that can be analysed. according to the gbci, greenship contains three distinct sorts of criteria, namely: 1. prerequisite criteria are requirements that must be completed before proceeding with the assessment; if one of the prerequisites is not met, the credit and bonus criteria for the buildings in the same category cannot be assessed. 2. credit criteria are evaluations that exist within each category but are not required to be met. this assessment is weighted according to the building's capability; if these criteria are met, the building earns points. 3. bonus criteria are those that are only present in a subset of categories in order to provide value. this criterion is not required to be met; the achievements rated under the bonus criteria are exceedingly tough, and as a result, these bonus criteria are rarely performed in the site. table 1. the criteria for benchmarking greenship existing building category criteria percentage prerequisite credit bonus asd 2 16 13.68% eec 2 36 8 30.77% wac 1 20 2 17.09% mrc 3 12 10.26% ihc 1 20 17.09% 270 source: [3] the prerequisite requirements for the existing building must be determined through an interview with the management. however, there will be no credit awarded if one of the category's conditions is not met. the calculation of each criteria containing a certain value is obtained from the rating items and processed to determine the green building. the following equation is used to determine the actual point and the assessment percentage: after assessing all the categories, a rating calculation for apartment buildings was conducted. as a result, there are 4 ratings from gbci, such as platinum, gold, silver, and bronze (table 2). table 2. greenship predicate level predicate minimum point point earned (%) platinum 74 73 gold 58 57 silver 47 46 bronze 35 35 source: [3] result and discussion the apartment's management is obligated to adhere to the government's strategy for reducing building energy consumption and co2 emissions through the application of green building concepts. green building has numerous advantages, including environmental, economic, and social. according to the environmental protection agency of the united states, the benefits of green building include promoting and protecting biodiversity and ecosystems, as well as improving water quality and quantity. green building also contributes to the conservation and restoration of natural resources while lowering building operational expenses. it also aids in increasing resident productivity while optimizing economic performance cycles, as well as boosting resident comfort and health while improving the aesthetic quality of a facility [6]. it has been reported that greencertified buildings in the u.s. emit 34% less co2, use 25% less energy and 11% less water, and eliminate over 80 million tons of waste from landfills [7]. the assessment of green practices in this study was only carried out in the gray tower. however, the results of the assessment may be applicable to the other six towers as well because the entire tower is based on the same concept and design. according to the green building council indonesia (gbci), 98% of buildings in jakarta are existing structures, while only 2% are new structures. so far, about 20 buildings have been awarded green building certificates, which is a minor number given the size of jakarta [3]. in comparison, according to the korea environmental industry and technology institute's (keiti) green building certification status, a total of 10,000 buildings were certified between 2002 and 2018, 3631 of which were multi-residential buildings, including apartments [5]. bem 1 13 11.11% total points 10 117 10 100% 271 1. building eligibility requirements a. apartment building area. the total area of the gray tower is 22,824 m2, and the details are shown in table 3. table 3. apartment building area description area/floor (m2) gray tower area 22,824 area per floor (1 to 24) 951 minimum building area requirements 2500 based on the building eligibility requirements, the sentra timur apartment building has met the minimum building area of 2500 m2. b. the function of the building according to regulations on regional spatial plan. referring to the jakarta provincial regulation no. 1 of 2012 on the 2030 jakarta spatial plan, in article 158 paragraph 4-point c, the land use in the location of the sentra timur apartment is included in the spatial designation as a residential area. c. having environmental impact assessment and environmental management efforts and environmental monitoring efforts documents. based on laws and regulations as well as awareness to maintain the changes that occur as a result of the sentra timur apartment construction, an environmental impact assessment is prepared as the basis for environmental management in the development activities to minimize the negative environmental impact, which in the past finally has the environmentally friendly building construction concept. the apartment management has made and has those documents. d. building suitability for fire and safety. apartment buildings should also protect against fire hazards with active and passive protection systems. the condition of the existing fire protection system at the sentra timur apartment is available on every floor and in every existing unit with systems such as fire alarms, smoke and heat detection devices, sprinklers, fire extinguishers, and hydrant systems. e. building conformity to earthquake resistance standards. the building structure in the sentra timur apartment is made of reinforced concrete and was designed as an earthquake-resistant building of 6 sr by using a bore pile foundation. f. conformity with the standards of buildings that are friendly to people with disabilities. the sentra timur apartment has provided access to a wheelchair on the road, in the lobby and parking lot, and public toilets for people with disabilities. however, the area within the building does not have facilities for disabilities. 2. prerequisite analysis of assessment tool for existing buildings. prerequisites in assessing green buildings should be met and applied. furthermore, there are 10 requirements in greenship for the existing building. the following are the results of interviews with the management, namely out of 10 requirements, only 6 were met, and in 6 categories that have been assessed, only 4 were further evaluated. categories that do not meet the criteria set by gbci for further assessment are the material resource and cycle (mrc), and building environmental management (bem) (table 4). table 4. prerequisites for existing building prerequisites assessment 272 category yes no asd p1 the management has a commitment to the maintenance of outbuildings, pests and diseases, and habitat management using non-toxic materials ✔ p2 management is dedicated to limiting the usage of motorized vehicles through initiatives such as carpooling, feeder buses, public transportation vouchers, and parking charge discrimination. ✔ conduct social marketing to support the reduction of private car use through the use of stickers, posters, and emails. ✔ eec p1 the management has sops covering monitoring, energy saving and long-term plans by the energy team ✔ there is socialization of energy saving through the use of stickers, posters, and emails. ✔ p2 shows the electrical energy consumption intensity electricity (ike) for the last 6 months to a value less than the reference standard ike determined by gbci (office 250 kwh/m2.year, mall 450 kwh/m2.year and hotel or apartment 350 kwh/m2.year). ✔ wac p1 management makes sops regarding monitoring, savings targets and action plans for a certain time by the water conservation team. ✔ sticking stickers, posters, and sending emails to raise awareness about water conservation. ✔ mrc p1 using non-cfc refrigerants and fire extinguishers that have a small ozone depleting potential (odp), <1. ✔ p2 there is a top management policy that prioritizes the purchase of all environmentally friendly materials in the list below: a. local production b. certified sni / iso / ecolabel c. materials that can be recycled (recycled) d. used materials (reuse) e. renewable materials (renewable) f. certified wood g. modular or pre-fabricated h. mercury-free lamp i. insulation that does not contain styrene j. ceiling or partition that does not contain asbestos k.low formaldehyde emission agrifiber and composite wood products l. paint and carpet products with low voc value ✔ p3 management regulates waste management based on the separation between: a. organic trash, b. inorganic waste, and c. garbage containing hazardous and toxic waste ✔ conducting socialization campaigns to encourage building occupants to sort rubbish through the use of posters and stickers ✔ ihc p1 management is committed to reducing smoking in the building ✔ 273 conducting socialization with building occupants about the dangers of smoking on their health and the environment through the use of posters and stickers ✔ bem p1 have a plan for operation and maintenance in accordance with greenship, focusing on: mechanical and electrical systems, plumbing equipment, building maintenance, shopping and waste management includes: organizational structure, standard operating procedures and training, work programs, budgets, periodic reports at least every 3 months. ✔ credit analysis on the gray tower. credit analysis on the gray tower is obtained using the greenship existing building assessment tool version 1.1. first, the assessment provided points according to what has been determined. then, the points earned for each criterion are added up, and the rating category was indicated in greenship. the following describes each credit analysis in the existing building assessment tool. a. appropriate site development (asd). the analysis results of each benchmark in this category can be seen in table 5. table 5. appropriate land use category (asd) code criteria condition points point asd 1 community accessibility 3 3 asd 2 motor vehicle reduction 2 1 asd 3 site landscaping 3 1 asd 4 heat island effect 2 2 asd 5 storm water management 2 0 asd 6 site management 2 2 asd 7 building neighbourhood 2 3 total 16 12 the land use category is related to the development of the area, which is needed to reduce the negative impact on a building. in addition, the accessibility of the building's user community will be improved if the present facilities in the building are completed. b. energy efficiency and conservation (eec). the analysis results of each benchmark in this category are shown in table 6. table 6. energy efficiency and conservation (eec) code criteria condition points point eec 1 optimized efficiency building energy performance 16 10 eec 2 testing, re-commissioning or retrocommissioning 3 1 eec 3 system energy performance 23 0 eec 4 energy monitoring and control 3 3 eec 5 operation and maintenance 3 3 eec 6 on site renewable energy 5 0 eec 7 less energy emission 3 0 total 36 16 274 the goal of this type of evaluation is to ascertain energy usage in order to serve as the foundation for management efforts to reduce energy consumption. c. water conservation (wac). the analysis results of each benchmark in this category are presented in table 7. table 7. water conservation (wac). code criteria condition points point wac 1 water sub-metering 1 1 wac 2 water monitoring control 2 1 wac 3 fresh water efficiency 8 8 wac 4 water quality 1 0 wac 5 recycled water 5 0 wac 6 potable water 1 0 wac 7 deep well reduction 2 2 wac 8 water tap efficiency 2 0 total 20 10 the goal of this category of assessment is to ascertain the water usage and maintenance of the plumbing system in order to serve as the foundation for water conservation management and operating methods for plumbing system maintenance. d. material resources and cycle (mrc). the purpose of the assessment in this category is to use environmentally friendly materials to prevent ozone depletion as well as sort and reduce waste. in this category, there are 5 credits with a maximum total value of 12 points. in this category, an assessment cannot be carried out because two prerequisites are not met from the three existing prerequisites. therefore, there are no points in this category. the source category and material cycle recommendations are that the apartment management shows proof of spending on the sentra timur apartment materials. furthermore, the management should use environmentally friendly materials such as local production, certified sni/iso/ecolabel, use lamps that do not contain mercury and use products with low voc emission paint. the apartment management should also make a statement containing a commitment to conduct waste management based on the separation of organic, inorganic, and hazardous and toxic waste, as well as create a campaign in the form of posters or emails to encourage the residents to sort their waste. e. air quality and indoor air comfort (ihc). the analysis results of each benchmark in this category can be seen in table 8. table 8. indoor air quality and indoor air comfort (ihc) code criteria condition point point ihc 1 outdoor air introduction 2 2 ihc 2 environmental tobacco smoke control 2 1 ihc 3 co2 and co monitoring 2 0 ihc 4 physical, chemical and biological 8 8 275 ihc 5 pollutants 1 0.5 ihc 6 thermal comfort 1 1 ihc 7 acoustic level 1 1 ihc 8 building user survey 3 3 total 20 16.5 the goal of this assessment is to improve and maintain indoor air quality by introducing outdoor air in accordance with the building's air flow requirements. f. building environmental management (bem). the purpose of the assessment in this category is to have documents related to technical and operational manuals as well as equipment and training in building operation and maintenance. in this category, there are 5 credits with a maximum value of 13 points. in this category, an assessment cannot be conducted because it does not meet the prerequisites specified in the building tool. the overall results of the assessment for each category from the calculation formula above can be seen in table 9. table 9. assessment results for each category category total point appropriate land use (asd) 12 energy efficiency and conservation (eec) 16 water conservation (wac) 10 material source and cycle (mrc) 0 indoor health and comfort (ihc) 16.5 building environmental management (bem) 0 total 54.5 after assessing all the categories according to greenship existing building version 1.1, the rating calculation for apartment buildings is conducted. the total score is 54.5, with a percentage of 46.58. as a result, the sentra timur apartment received a silver grade. conclusion based on the measurements in the site and an assessment analysis of green building criteria referring to the greenship existing building version 1.1, it is concluded that: 1. the sentra timur apartment has met all of the six-building eligibility requirements, including the minimum building area, spatial designation as a residential area based on the regulations on regional spatial plan, document for environmental impact assessment, fire safety standards, earthquake resistance, and access for disabilities. 2. the sentra timur apartment fulfils some of the prerequisites set by the greenship. however, out of 10 prerequisites only 6 categories were met, and in 6 categories that have been assessed, only 4 were further evaluated. assessment of the application rating is only conducted in categories that meet all prerequisites, namely asd, eec, wac and ihc. in contrast, no assessment was conducted for mrc and bem. 3. the sentra timur apartment achieved a score of 54.5, with a presentation of 46.58%. as a result, the gray tower sentra timur apartment has received the silver predicate for implementing a green concept building. 276 references green building council indonesia (gbci) 2018 rating tools. retrieved january 8, 2021 from http://gbcindonesia.org/ jakarta capital city 2012 governor regulation no. 38 year 2012 on the green building regulation kim k h, jeon s s, irakoze a and son k 2020 sustainability 12 mcgraw hill construction 2012 world green buildings trends: business benefits driving new and retrofit market opportunities in over 60 countries. ministry of public works and housing 2020 performance report of the directorate general of housing. ministry of public works and housing, republic of indonesia u.s. department of energy 2011 re-assessing green building performance: a post occupancy evaluation of 22 buildings. u.s. environmental protection agency (usepa) 2009 green building basic information. retrieved december 10, 2021 from http://www.epa.gov/greenbuilding/pubs/about.htm united nation environment programme (unep) 2019 global status report for buildings and construction: towards a zero-emission, efficient and resilient buildings and construction sector. retrieved january 8, 2021 from https://www.unep.org/resources/publication/2019global-status-report-buildings-and-construction-sector http://gbcindonesia.org/ international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 257 sustainable energy development, financial reporting and its attachment to corporate social responsibility volume: 2 number: 3 page: 257 265 1 dwi orbaningsih 1 university of gajayana malang corresponding author: dwi orbaningsih email: dwi.orbaningsih@unigamalang.ac.id article history: received: 2021-10-25 revised: 2021-11-12 accepted: 2021-11-20 abstract: this study intends to examine the impact of corporate social responsibility on the quality of financial reporting and sustainable energy development in manufacturing companies in indonesia. the research sample has it amounts of 75 manufacturing companies starting from 2017 to 2019. this study uses a regression data panel to examine the effect of corporate social responsibility which is calculated with a dummy variable on the quality of financial reporting. the research results on manufacturing companies in indonesia show that there is a positive and significant relationship between corporate social responsibility and financial reporting quality and sustainable energy development. the results of this study are expected to benefit practitioners in the operational focus of csr, which is associated with the quality of financial reporting and does not abandon its energy sustainability development. furthermore, the results of this study can be used as the basis for forming policies related to sustainable business issues and having a good impact on the environment and the finances of a company. keywords: csr, financial reporting, sed cite this as: orbaningsih, d., (2021). “sustainable energy development, financial reporting and its attachment to corporate social responsibility.” international journal of environmental, sustainability, and social sciences, 2 (3), 257 265 introduction corporate social responsibility/csr is one part of the company's long-term business strategy. social responsibility or corporate social responsibility (csr) is a concept that organizations, especially companies, have a responsibility to consumers, employees, shareholders, communities, and the environment in all aspects of company operations, such as environmental pollution issues, waste, product and labor safety. csr is limited to the concept of providing financial assistance to the social environment and how the company treats its employees in a non-discriminatory manner, maintaining good relations with suppliers. corporate social responsibility (csr) is one of the obligations that companies must carry out under the contents of article 74 of law number 40 of 2007 concerning limited liability companies (uupt). judging from the company law no. 40 of 2007 concerning limited liability companies, in general, the function of csr is as a form of a company's responsibility to parties involved and affected either directly or indirectly on company activities. stakeholders include consumers, employees, shareholders, communities and the environment in all operational aspects covering economic, social and environmental aspects. the essence of socially responsible business conduct or csr is that companies must balance strategic actions to benefit shareholders with the obligation to be good corporate citizens. company management must demonstrate social awareness in business conduct and, in particular, consider how management decisions and company actions affect the well-being of employees, local communities, the environment and society at large. acting in a socially responsible manner thus includes more than just participating in community service projects and donating money to charities and other worthy causes. demonstrating social responsibility also requires taking action to earn the trust and respect of all stakeholders, namely operating respectfully and ethically, striving to make the company a good place to work, taking care of the environment properly, and actively working to improve the quality of life. in the local international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 258 communities in which the company operates and in society at large. the company's commitment to contribute to national development by paying attention to financial or economic, social and environmental aspects is the main issue of the concept of corporate social responsibility. therefore, many previous studies have focused on the relationship between corporate social responsibility and financial reporting quality (siueia & wang, 2019; kim, et al., 2012; choi, 2013; chiang et al., 2015; timbate & park, 2018). ; laksmana & yang, 2009). alsaadi et al. (2017) explained that companies that manage high corporate social responsibility are less likely to manage revenue; this means that corporate social responsibility increases earning quality (eq) related to discretionary accruals. different opinions are shown in the literature regarding the relationship between corporate social responsibility and financial reporting quality. the existence of a corporate social responsibility (csr) report does not guarantee that companies can have financial reporting quality. the increase in profits from the capital market in the corporate social responsibility (csr) report is not always correct. a misplaced account may affect the corporate social responsibility (csr) report. critics regarding corporate social responsibility (csr) guarantees show that, 1). management intervention in reporting can affect the completeness and relevance of a report (o'dwyer and owen, 2007; ball et al., 2000; smith et al., 2011), 2). problem identification often fails to involve stakeholders. (adams and evans, 2004; dyi' dwyer and owen, 2005, 2007), 3). high variation in independence, coverage, use of external criteria, provider (kamp-roelands, 2002; deegan et al., 2006; manetti and becatti, 2009). this research contributes in several ways: first, corporate social responsibility (csr) shows that managers can be motivated to produce quality financial reports, second, corporate social responsibility (csr) reports show a strong relationship with the measure used in financial reporting quality, namely vr. , accrual quality, and ep. third, the company's corporate social responsibility (csr) report shows that the information produced can be relevant information or irrelevant information. stakeholders are groups or individuals who can influence achieving company goals or those who are influenced by company activities when the company pursues its goals (solihin: 51: 2010). stakeholder theory is a theory that describes which parties (stakeholders) the company is responsible for. stakeholder management aims to devise methods for managing various groups and the resulting relationships strategically (freeman and mcvea, 2001). companies must maintain stakeholder relationships by accommodating the wants and needs of their stakeholders, especially stakeholders who have power over the availability of resources used for the company's operational activities, for example, the labor market for company products and others. one strategy to maintain relationships with the company's stakeholders is to implement csr; by implementing csr, it is hoped that the wishes of the stakeholders can be accommodated so that it will produce a harmonious relationship between the company and its stakeholders. harmonious relationships can result in companies that can achieve sustainability and company sustainability. according to (ghozali and chairi, 2007), stakeholder theory says that the company is not an entity that only operates for its own interests but must provide benefits to its stakeholders. thus, the existence of a company is strongly influenced by the support provided by stakeholders to the company. disclosure is an effort that companies can do to overcome information asymmetry. it happens because disclosure can add to the information held by the public to prevent management from abusing company resources (healy & palepu, 2001). if information asymmetry can be minimized, investors can respond better to financial reporting information reflected in the company's stock market price. one of the disclosures that the company can make is in the form of disclosures regarding csr activities. according to legitimacy theory, csr disclosure illustrates that the company's operations occur under the system and values that apply to society. it means that the company's activities can be accepted and in line with the community's demands so that the company's sustainability is more guaranteed. thus, the information presented by the company not only shows the current condition of the company but also its prospects in the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 259 future. therefore, with csr disclosure, it is predicted that accounting information is increasingly useful for decision-making. in addition, stakeholder theory states that companies must disclose csr as a form of responsibility to stakeholders. therefore, this csr disclosure shows that accounting information signals stakeholders' concerns. research on the value relevance of accounting information associated with csr disclosure has been carried out by carnevale et al. (2009). the research was conducted in italy in 2002-2008. carnevale et al. (2009) found that csr disclosure moderated book value relevance but did not moderate earnings value relevance. in other words, csr disclosure can increase book value relevance, but does not increase earnings value relevance. the effect of corporate social responsibility on value relevance is contained in previous research (gitahi et al. 2018; aureli et al., 2020; holbrook, 2015; nuzula & kato, 2011; homan, 2018). h1. disclosure of corporate social responsibility has a relationship with value relevance. previous studies have shown a positive and significant relationship between corporate social responsibility and accrual quality. francis et al. (2008) found evidence of a relationship between corporate social responsibility (csr) and financial reporting quality. andersen et al. (2012) found evidence that companies that present corporate social responsibility (csr) reports will have high accrual quality. companies with great concern and social responsibility will have high-quality financial reporting regarding accruals (yoon et al., 2019). dechow & dichev (2002) found a negative relationship when companies provide csr reports regarding revenue management. the positive relationship between csr and accrual quality can be seen from the accounting information in the financial statements and incentive communication among stakeholders. rezaee and tuo (2017) find evidence that corporate social responsibility information which is non-financial information, also determines the decision-making process by users of financial statements and investors. h2 = disclosure of corporate social responsibility has a relationship with accrual quality. earning persistence describes the extent to which current period earnings can describe future earnings (doukakis, 2010). this is in line with penman (2001) who revealed that persistent earnings are earnings that can reflect the sustainability of future earnings. persistent earnings are more desirable than periodic earnings because they are recurring and reflect the sustainability of earnings (penman and zhang, 2002). according to penman and zhang (2002), sustainable earnings are earnings that have high quality. even according to francis et al. (2004), earnings persistence is one component of the profit attribute that has the strongest impact on reducing the cost of equity so that it indirectly provides benefits for the company. earnings persistence is measured by calculating the regression slope coefficient between earnings per share in the current period and earnings per share in the previous period. previous research that tested the positive relationship between corporate social responsibility (csr) and earning persistence (calegari et al., 2010; alipour et al., 2019; dalimunthe, 2016). calegari et al. (2010). h3 = disclosure of corporate social responsibility has a relationship with earning persistence. according to marquez and peres (2015), corporate social responsibility can be used as a supporting tool in promoting environmental sustainability. it aims to effectively increase the company's perception in the context of socio-economic, and environmental sustainability. lu et al. (2019) explained that csr could help address environmental issues, social economy, and sustainable energy development. this has a positive impact on climate, the environment, and the economy as a whole. the study found that csr plays an important role in implementing sustainable energy for development goals in a country that promotes energy efficiency, and increased energy use. h4 = corporate social disclosure has a relationship with sed. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 260 methods the approach used in this research is quantitative. this study uses secondary data downloaded from the indonesia stock exchange (idx) website and downloaded from each company's website included in the study population. the secondary data downloaded are financial report data, csr reports and sustainability reports for companies other than the financial industry, which are listed on the indonesia stock exchange from 2017-2019. the company sample is 75 companies which are taken based on the purposive sampling method. the test was carried out using the spss statistical tool. this study also examines the causal relationship. the purpose of causal research is to identify causal relationships between variables that function as causes and which variables function as effect variables. the regression equation will show significant results related to the tested variables. the independent variable in this study is csr disclosure which is assumed to affect the dependent variable, namely financial statements and sustainability energy development. result and discussion the regression results show that corporate social responsibility has a coefficient of 0.174 with a probability level of 0.0344, leverage has a coefficient of 0.453 with a probability of 0.046, roa has a coefficient of 0.357 with a probability of 0.0153, company size has a coefficient of 0.357 with a probability of 0.0360. the analysis results of the standard error of corporate social responsibility is 0.071, the standard error of leverage is 0.035, the standard error of return on assets is 0.053, and the standard error of company size is 0.073. the value of r square is 0.2735. prob value (f-statistic) 0.000236. the results of this regression indicate that hypothesis 1 is accepted with corporate social responsibility affecting value relevance in increasing the value of information, equity, and predicting accounting information, which will impact increasing the quality of financial reporting. the results show that corporate social responsibility is positively related to accrual quality as evidenced by the regression results, which show that corporate social responsibility with a coefficient value of 0.314 with a probability of 0.0311, leverage with a coefficient value of 0.161 with a probability of 0.046, return on assets with a coefficient value of 0.357 with probability 0.0151. the analysis results of the standard error of corporate social responsibility are 0.071, the standard error of leverage is 0.035, the standard error of return on assets is 0.051, and the standard error of company size is 0.071. the value of r square is 0.1714. prob value (f-statistic) 0.000136. the results of this regression test indicate that hypothesis 1 is accepted with the corporate social responsibility report affecting accrual quality in providing an increase in the quality of income accruals, which will impact increasing the quality of financial reporting. the results show that corporate social responsibility has a positive relationship and earning persistence which is proven, and the regression results show that corporate social responsibility has a coefficient of 0.163 and a probability of 0.0144, leverage has a coefficient of 0.353 and a probability of 0.0353, roa has a coefficient of 0.138, and a probability of 0.0314, a measure of the company has a coefficient of 0.753 and a probability of 0.0190. the analysis results of the standard error of corporate social responsibility is 0.061, the standard error of leverage is 0.041, the standard error of return on assets is 0.083, and the standard error of company size is 0.083. the value of r square is 0.3664. prob value (f-statistic) 0.0045. the results of this regression test indicate that hypothesis 3 is accepted where the corporate social responsibility report affects earning persistence in increasing earnings persistence, which will impact increasing the quality of financial reporting. the results show that corporate social responsibility is positively related to sed as evidenced by the regression results, which show that corporate social responsibility has a coefficient of 0.165 with a probability of 0.0144, sed has a coefficient of 0.255 with a probability of 0.0249. the result of the analysis of the standard error of corporate social responsibility is 0.061, the standard error of sed is 0.255. the value of r square is 0.255. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 261 prob value (f-statistic) 0.0059. the results of this regression test indicate that hypothesis 4 is accepted where the corporate social responsibility report affects sed. corporate social responsibility and value relevance the results prove that corporate social responsibility increases value relevance. value relevance describes accounting information that users of financial statements and investors need. internationally, most empirical studies show that csr performance has a significant effect or is closely correlated with financial performance, stock price performance, and firm value. in addition, most of the study results also conclude that companies that are more concerned about csr are more profitable than companies less concerned about csr. thus, csr and company profitability can go hand in hand rather than sacrificing each other, as some claim (steiner and steiner, 2009). from several empirical facts mentioned above, it is clear that the company's commitment to care about csr and disclose its information in financial reporting will bring abundant blessings or economic value relevance for the company. the greater the concern and disclosure of csr performance, the greater the economic benefits or the relevance of economic value to the company. on the other hand, the smaller the company's concern for the implementation and reporting of csr performance, the smaller the benefits will be obtained (lako, 2019). corporate social responsibility and accrual quality the results prove that corporate social responsibility provides an increase in accrual quality. the information generated in the corporate social responsibility report has a high estimation truth, thus encouraging stakeholders to establish better communication because of the more complete accounting information. the definition of accrual quality, in general, is how the components contained in earnings can provide representative and relevant information for decision-makers to make the right decisions in the future (dechow et al., 2010). accrual quality measures the error rate in using accruals on the profits generated by the company. the accrual component is important to measure because the accrual component has elements of estimating future cash flows, deferrals from past cash flows, allocations and valuations, all of which have a high level of subjectivity (richardson et al., 2005). the better the csr contained in a company, it will increase its accrual quality is because companies tend to provide more complete information as a form of good performance and image. corporate social responsibility and earning persistence the results of research and empirical tests found evidence that corporate social responsibility increases earning persistence. information in corporate social responsibility is proven to increase earning persistence. departing from stakeholder theory, stakeholder theory states that the company's sustainability is determined by the extent to which the company can fulfill and balance stakeholder desires (mainardes et al., 2011) by fulfilling economic and noneconomic obligations (pirsch et al., 2007; clarkson, 1995). csr is one of the stakeholder theories realized by fulfilling economic, social, and environmental responsibilities. companies that implement csr have the potential to have a better reputation (laksamana & yang, 2009; mulki & jaramillo, 2011; kaufmann and olaru, 2012; janssen et al., 2015; atalik et al., 2015 and razak & mustapha; 2013; lassaad & khamoussi, 2012; wilburn & wilburn, 2013). furthermore, with a better reputation, customers prefer to buy company products with a better reputation, which impacts increasing sales and increasing sustainable profits. csr also enables companies to be cost-efficient, thereby reducing long-term costs and generating more profits in the long term. in addition, companies that have implemented csr will be competitive through efficiency by recycling company waste to minimize wasted waste and anticipate future fines due to unwanted waste. laksamana and yang (2009), belkaoui (2003) and lassaad and khamoussi (2012) prove that csr has a positive effect on earnings persistence. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 262 corporate social responsibility and sustainable energy development research results and empirical tests find evidence that corporate social responsibility increases sustainable energy development. information in corporate social responsibility is proven to increase sustainable energy development. manufacturing companies that present information on corporate social responsibility of relevance in energy development carried out for both current and future needs. this proves that the corporate social responsibility report provides potential information and can be used by stakeholders in predicting environmental sustainability and its impact on economic problems. social responsibility in the future because the company has carried out social responsibility. the results of this study are supported by previous research conducted by tiep et al. (2021) and lu et al. (2019), which found that csr plays a role in increasing sustainable energy development. conclusion this study proves that csr can improve the quality of good financial reporting for companies. not only that, but csr can also help companies improve sustainable energy development. the results of this study are expected to benefit practitioners in the operational focus of csr, which is related to the quality of financial reporting and does not abandon its energy sustainability development. the results of this study can be used as the basis for forming policies related to sustainable business issues and having a good impact on the environment and the finances of a company. as for further research, it is recommended that this study examine other variables related to energy. this is due to the prediction of the future, where the relevance of csr is closely related to other energy issues. and further research can test this on other types or lines of business, for example, more focused on telecommunications companies, or information technology, because these types of businesses are forms of business that are very developed and profitable in the future. references abdul rahman, a., & bukair, a. a. 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(2019). is earnings quality associated with corporate social responsibility? evidence from the korean market. sustainability, 11, 4116. https://doi.org/10.3390/su11154116 629 the effect of placement and workload on employee performance with motivation as a mediation variable at pt. bank lampung volume: 3 number: 3 page: 629 – 637 anita octavia1, rr erlina2, nova mardiana3 1magister of management, university of lampung, indonesia 2,3management, university of lampung, indonesia corresponding author: anita octavia e-mail: anitagultommm@gmail.com article history: received: 2022-10-18 revised: 2022-11-18 accepted: 2022-11-25 abstract: the role of hr in the company is very important in the company's activities. factors such as work placement, workload, and work motivation are important factors that determine employee performance. this study aims to determine the effect of work placement and workload on employee performance which is mediated by work motivation in employees of pt bank lampung. the sample of this research is 252 employees of pt. lampung bank. data collection through a questionnaire based on a stratified random sampling technique and processed using structural equation modeling (sem) with the help of amos software. the results of this study indicate that employee placement has a positive and significant effect on employee performance, the workload has a positive and significant effect on employee performance, employee placement has a positive and significant effect on work motivation, the workload has a negative and insignificant effect on work motivation, work motivation has a positive effect and significant to employee performance, employee placement has an indirect effect on employee performance through the mediating variable of work motivation, and workload has an indirect effect on employee performance through the mediation variable of work motivation. this needs to be considered by the management of pt. to increase motivation and performance, bank lampung pays attention to the placement and workload of each employee according to the field and expectations so that the company's goals can be achieved. keywords: work placement, workload, work motivation, employee performance cite this as: octavia, a., erlina, rr., mardiana, n. (2022). “the effect of placement and workload on employee performance with motivation as a mediation variable at pt bank lampung.” international journal of environmental, sustainability and social science, 3 (3), 629 637. introduction human resource management is acquiring, training, appraising and compensating employees, paying attention to employee relations, health, safety and justice issues. companies must improve their employees' quality with a good hr development system. factors such as work placement, workload, and work motivation are important factors that determine employee performance. the company evaluates these factors at any time to see the situation and needs of employees so that the performance provided is appropriate. employee placement, according to mathis and jackson (2016), is placing a person's position into the right job position; how well an employee fits his job will affect the quantity and quality of work. one of the findings obtained by the author in the exit meeting matrix report on the results of the ojk examination at pt bank lampung branch office kotabumi in 2021 showed data on the discrepancy between the number of ideal positions with the reality of the positions being filled. mailto:anitagultommm@gmail.com 630 table 1. organizational structure regarding formation vacancies in sub-branches under the branch office kotabumi no. operational office existing ideal 1. bukit kemuning 10 13 2. liwa 16 18 3. krui 12 18 4. daya murni 10 18 5. baradatu 12 18 6. abung semuli 10 13 7. pulung kencana 10 13 source: exit meeting matrix report on the results of the ojk inspection at pt bank lampung branch office kotabumi, 2021 previous research related to work placement resulted in research related to job rotation. employees who rotated their jobs more often had lower performance than employees who rarely did job rotations (kampkötter et al., 2018). based on the author's observations and some information from employees, there are more than 23 types of positions. at least in an organizational structure, the head office and branch offices have a minimum standard to run well. however, the situation in the field is that many positions are not filled and replaced by employees with other positions, thus allowing the abilities and characteristics of workers to be inconsistent with the position in which the employee is assigned (see figure 1). source: human capital division of pt. bank lampung, 2021 figure 1. position of employee of pt bank lampung placement in accordance with the employee's capacity will make it easier for the employee to complete all the work and workload given. however, if there is a mismatch in the placement and capacity of the employee, the workload given will be considered excessive. employee workload is defined as the perceived relationship between the amount of mental processing ability or resources required to complete a task. previous research conducted by bruggen (2015) shows that a workload that is too high or too low will make employee performance decrease, while at a suitable 167 4 13 10 55 2 4 62 31 18 2 27 7 14 37 15 39 50 189 20 2 91 84 0 20 40 60 80 100 120 140 160 180 200 number and type of employee positions 631 workload, employee performance will increase. the high workload, work pressure and limited work capacity of employees will eventually result in work stress and reduce employee motivation. according to armstrong (2014), the understanding of motivation is the strength and direction of behavior and factors that influence a person to behave in a certain way. research conducted by guo (2021) explains that dual leadership (zhongyong and ethical leadership) in promoting employee growth in the workplace is positively correlated with intrinsically motivating employees, which plays a mediating role. in particular, higher levels of ethical leadership, zhongyong leadership, can significantly increase employee intrinsic motivation, and as a result, employee development in the workplace will be stronger. observations made by researchers in terms of employee placement policies, pt bank lampung has employee placement policies and practices that need to be studied on how employee placement and workload affect work motivation and employee performance. performance is behavior or actions related to goals in an organization, meaning that the behavior or activities carried out must be in accordance with the goals of the organization (koopsman, 2011). the researcher conducted several studies on employee performance data at pt bank lampung to see whether the research hypothesis was appropriate. in 2021, during the current pandemic, the banking sector was a business sector that was slightly affected. the limited space for workers to move, the people's low purchasing power, and the economic downturn have forced people's credit flows to decline, and they are saving more just in case. this has an effect on company profits, especially in the banking sector, which is driven by business loans. all shares of pt bank lampung belong to the local government, and the largest is the government of lampung province. (shown in table 2). table 2. shareholders of pt bank lampung (ojk, 2018) shareholders % 1 lampung provincial government 36,30 2 south lampung regency government 8,73 3 central lampung regency government 7,26 4 the government of tanggamus regency 3,95 5 north lampung regency government 6,63 6 city government of bandar lampung 7,07 7 east lampung regency government 2,06 8 west lampung regency government 4,57 9 the government of the tulang bawang regency 4,08 10 metro city government 5,93 11 way kanan district government 3,06 12 pringsewu regency government 2,36 13 government of pesawaran regency 0,54 14 west tuba regency government 1,88 15 mesuji district government 1,41 16 west coast district government 2,36 17 other third parties 1,81 assessment of previous research and data obtained from pt bank lampung, many factors influence the performance of pt bank lampung. hr management is one factor that needs to be studied and has the most influence on performance. in this case, the research focuses on strategies carried out by pt bank lampung to place employees, workload, and employee motivation. the placement of employees will provide different job descriptions related to 632 workload and work motivation for competent employees; it is estimated that this can affect employee performance to be less than optimal. this study aims to determine the effect of employee placement, and workload, on employee performance which is mediated by pt bank lampung's work motivation. methods this type of research is explanatory research using a quantitative. the population in this study were all pt. bank lampung employees in lampung province, totaling 788 employees. determination of the minimum sample size in this study refers to the statement by hair et al. (2014) that the number of samples as respondents is adjusted to the number of question indicators used in the questionnaire, assuming n x 5 observed variables (indicators) up to n x 10 observed variables (indicators). the sample size collected was 252 respondents. the data source of this research is primary data, with the method of collecting data using a questionnaire. in this study, the variables used are as follows: employee placement variable using measurement with 13 question items developed by siengthai (2016), workload variable using measurement with 10 question items developed by sellers et al. (2014), work motivation variable using measurement with 11 question items developed by van et al. (2005) and employee performance using measurements developed by koopmans et al. (2012) which amounts to 14 question items. the measurement of this research instrument uses a likert scale. the instrument test of this research consisted of a validity test, reliability test, and normality test. the data analysis methods used were structural equation modeling (sem) analysis using the amos program tool consisting of confirmatory factor analysis (cfa), evaluation of the goodness of fit criteria, and a hypothesis test. result and discussion the descriptive data in this study was in the gender category with the male sex with a frequency of 140 or 55.6%. furthermore, the number of respondents of the female gender has a frequency of 112 or 44.4%. employees with 0-2 years of service are 42 employees or 16.7%, employees with 3-5 years of service are 42 employees or 16.7%, employees with 6-15 years of service are 138 employees or 54.8% and employees with 16-30 years as many as 30 employees or 11.9%. age of employees under 25 years are 7 employees or 2.8%, age of employees with 25-35 years are 179 employees or 71%, age of employees with 36-45 years are 38 employees or 15.1%, age of employees with 46-55 years are 27 employees or 10.7%, and age of employees above 55 years are 1 employee or 0.4%. sem analysis. the model used in this research is causality or relationship, or influence model, and to test the proposed hypothesis, the analysis technique used is sem (structural equation models). structural equation modeling (sem) was carried out with the help of the amos program. the amos program demonstrates the measurement and structural problems used to analyze and test the model hypothesis. ferdinand (2002). confirmatory factor analysis. the measurement stage of the indicators that make up the latent variables in the research model is carried out using confirmatory factor analysis (cfa). a questionnaire's high and low validity can be known by looking at the loading factor through the sem amos application, with a loading factor value > 0.50. in the loading factor analysis results, there is no evaluation of the variable coefficients with indicators. the coefficient value meets the requirements, with the best loading model value that meets the standard (> 0.5). this indicates that the model has good validity and reliability. figure 4 is the result of data processing for confirmatory factor analysis of all constructs in this study. 633 figure 2. construct confirmatory factor analysis evaluation of goodness of fit criteria. the goodness of the model test was used to test the model in this study. several conformity indices and limit values test whether a model can be accepted or rejected. the results of the measurement model fit test can be seen in table 3. table 3. conformity results of goodness of fit measurement model criteria goodness of fit cut-off value evaluasi model chi-square 3118,578 expected small fit cmin/ df 1,075 < 2,00 fit rmsea 0,06 < 0,08 fit gfi 1,098 > 0,90 fit agfi 0,982 > 0,90 fit tli 1,372 > 0,90 fit table 3 above shows that 6 goodness of fit criteria have met the cut-off value, meaning that the evaluation results show a good model. this explains that the measurement model used in this study produces the expected level of estimation so that the output of this model is used to explain the relationship between indicators and the appropriate construction. hypothesis testing. the model has been tested so that it can be tested on the hypothesis. the basis for making a decision to test the hypothesis is done by comparing the magnitude of p with a significant level of 5% (alpha = 0.05), if p is less than the alpha, then the null hypothesis (h0) is rejected, and if p is greater than alpha, then the null hypothesis ( h0) is accepted. the results of the hypothesis can be seen in table 4. table 4. standardized regression weight structural equational model estimate se. cr. p r-square x1 <--> z 0,805 0,019 4,424 *** 0,699 x2 <--> z 0,001 0,014 0,038 0,970 634 estimate se. cr. p r-square x1 <--> y 0,124 0,020 6,282 *** z <--> y 0,704 0,016 4,619 *** 0,679 x2 <--> y 0,504 0,014 3,930 *** table 5. standardized indirect effects amos x1 x2 z y z ,000 ,000 ,000 ,000 y ,227 ,185 ,000 ,000 information: x1: employee placement z: work motivation x2: workload y: employee performance based on table 5 obtained: employee placement = 0.805 work motivation + 0.124 employee performance = 0.001 workload + 0.504 employee performance + 0.704 work motivation based on table 4.11, the r square value for the influence of employee placement and workload on work motivation is 0.699. this shows that the placement of staff and workload variables together can explain the work motivation variable of 69.9%, while other variables outside the study explain the remaining 30.1%. the r square value for the effect of work motivation, employee placement and workload on employee performance is 0.679. this shows that working motivation, placement and workload variables together can explain the employee performance variable by 67.9%, while other variables outside the research explain the remaining 32.1%. discussion the effect of employee placement on employee performance. the data analysis results show that employee placement affects employee performance. this indicates that certain fields require employees who have special abilities, so to occupy certain positions, employees are required to have a background of skills, education and expertise in accordance with their fields. in this study, it can also be seen from the results of the respondents' answers that employees who have special skills and education according to their fields have better performance, namely in terms of timeliness of reporting, ability to complete each job, fewer mistakes made and increased work performance. . the research results are proven to be supported by previous research by siengthai and pila-ngarm (2016) found that job redesign is significantly related to employee performance. while job satisfaction was found to be positively and significantly related to employee performance. furthermore, the interaction effect between job redesign (position change) and job satisfaction was positively and significantly related to employee performance. effect of workload on employee performance. the results of the study show that workload affects employee performance. the current phenomenon is that the workload of employees at the head office and the operational office is high due to the vacant position formations in several pts. bank lampung, several employees, do other things outside their duties and responsibilities. the workload is very high above the capacity of the employees of pt. bank lampung can make work tasks unfinished and make work results not good. this causes the employee's mental breakdown and undermines self-confidence, so in the end, the employee's performance decreases. less workload makes work assignments completed quickly, and work during working time 635 becomes unassigned. this results in employees doing other things to fill the time, thus reducing employees' ability in their main tasks and decreasing employee performance. the workload must be given according to the capacity of the employee. with the right workload, the employee will carry out the work well, on time, and produce good work. the results of this study are supported by the theory of bruggen (2015). the study revealed an inverse u-shape relationship between workload and quantitative task performance. employee performance is high when the workload is moderate but decreases when the workload is too low or too high. the effect of employee placement on work motivation. the study results show that employees' placement affects work motivation. placement of employees in certain positions in accordance with their abilities and desires, a supportive environment makes the work done well and the job achievement also better. this greatly impacts increasing responsibility, encouraging development, and stimulating motivation to work better. the management of pt. bank lampung must be careful in placing employees according to their abilities, skills and work experience to increase employee motivation. the results of this research are supported by previous research by niessen et al., (2016), showing the need to relate humans to job crafting when self-efficacy is high. there is evidence that job crafting as a self-oriented behavior is positively related to people's job fit. in addition, al-musadieq et al. (2018) research show a significant direct effect of work design on human resource performance and employee motivation. effect of workload on work motivation. the study results show that workload has no direct effect on work motivation. in contrast, a high workload has an impact on the mentality of workers and makes employee work motivation decrease. the workload is influenced by several factors, namely internal factors (physical, age, and gender) and external factors (tasks and work environment). this factor affects the ability to accept assignments by employees, high workloads above the ability to make employees produce bad work. the impact is that employees have no self-confidence in carrying out the tasks given as for the results of previous research by neneng & febsri (2022), which discussed workload having a negative and significant effect on the work motivation of employees of human resources and employee development agency (bkpsdm) of pesisir selatan regency. this shows that the higher the workload, the lower the work motivation. conversely, the lower the workload, the higher the work motivation. the effect of work motivation on employee performance. the study results show that work motivation influences employee performance, where employees who have high motivation have responsibility for the work assignments given, have the stimulus to work better, and desire to improve themselves so they can complete the task well. this affects the results of employees. in general, performance is related to the ability of employees to do their job well or not (schmidt, 2002). the results are supported by previous research by çetin & aşkun (2018) that organizations work hard to increase the motivation of their employees and related knowledge, skills and abilities to improve performance. the multilevel analysis results confirm the hypothesis by showing that job self-efficacy and intrinsic motivation have a significant effect on performance. currently, the management of pt. bank lampung makes an action planning program regarding the best employee of the month, which is currently running in every operational office. the best employee of the month program is seen from the performance appraisal of each employee every month, and there is a reward for those selected as the best employee of the month. this is done to increase employee motivation. in addition, to strengthen the synergy between employees and improve the performance of the head office, branch offices and sub-branch offices, the management of pt. bank lampung makes an employee gathering and focus group discussion (fgd) work program held every year at least 1 (once) time. so, this activity is expected to increase employee motivation by refreshing work and high enthusiasm for work again. 636 the effect of employee placement on employee performance through work motivation. based on data analysis, it shows that work motivation has a significant effect as a mediator on performance. internal and external factors, such as working conditions, salary or wages, quality of supervision, interpersonal relationships and policies, influence increasing employee motivation. employee placement is related to the leader providing duties and working conditions for an employee. to improve the performance of employees of pt. bank lampung, leaders must provide appropriate tasks, help increase work motivation, and build working conditions that support workers, so that it will indirectly affect the performance of employees of pt. lampung bank. research conducted by al-musadieq et al. (2018) on the mediating effect of work motivation on job design and organizational culture on human resource performance. it can be concluded from the analysis results that work design indirectly affects human resource performance through the mediating variable of work motivation. meanwhile, work motivation is not the influence of organizational culture on human resource performance. effect of workload on employee performance through work motivation. data analysis shows that work motivation acts as a variable that mediates workload and employee performance and indirectly influences performance. a high workload can reduce work motivation, which can make the implementation of work unfavorable. in assigning work assignments, hr management must provide tasks and responsibilities with appropriate workloads, not too high or low, to maintain employee motivation. good workload regulation indirectly gives employees good work motivation, and in the end, employees give good performance. research conducted by liu et al. (2018) shows that intrinsic motivation fully mediates the relationship between organizational support and work-related fatigue while partially mediates the relationship between quantitative workload and work-related fatigue. conclusion 1. the results of the study show that the placement of employees affects employee performance. thus, the first hypothesis in this study which states that "employee placement has a positive and significant effect on employee performance", is supported. 2. the results of the study show that workload affects employee performance. thus, the second hypothesis in this study which states that "workload has a positive and significant effect on employee performance", is supported. 3. the study results show that employees' placement affects work motivation. thus, the third hypothesis in this study which states that "employee placement has a positive and significant effect on work motivation", is supported. 4. the results of the study show that workload does not have a direct effect on work motivation. thus, the fourth hypothesis in this study which states that "workload has a positive and significant effect on work motivation", is not supported. 5. the results of the study show that work motivation has a direct effect on employee performance. thus, the fifth hypothesis in this study which states "work motivation has a positive and significant effect on employee performance", is supported. 6. the results of this study indicate that the role of motivation mediates the effect of the placement of employees on employee performance. thus, the sixth hypothesis in this study which states "work motivation has a role in mediating the indirect effect of placement on employee performance", is supported. 7. the results show that motivation mediates the effect of workload on employee performance. thus, the seventh hypothesis in this study which states "work motivation has a role in mediating the indirect effect of workload on employee performance", is supported. 637 references al-musadieq, m. nurjannah, n. raharjo, k.. solimun, s. & achmad rinaldo fernandes, a. (2018). the mediating effect of work motivation on the influence of job design and organizational culture against hr performance. journal of management development. 37(6), 452-469. https://doi.org/10.1108/jmd-07-2017-0239 armstrong, michael and stephen taylor. (2014). armstrong's handbook of human resource management practice. 13th edition. kogan page. hong kong. bruggen, a. (2015). an empirical investigation of the relationship between workload and performance. management decision. 53(10), 2377-2389. https://doi.org/10.1108/md-022015-0063 cetin, f. & aşkun, d. (2018). the effect of occupational self-efficacy on work performance through intrinsic work motivation. management research review. 41(2), 186-201. https://doi.org/10.1108/mrr-03-2017-0062 guo, s. and hu, q. (2021), "be zhongyong and be ethical: dual leadership in promoting employees' thriving at work". chinese management studies. vol. ahead-of-print no. ahead-of-print. https://doi.org/10.1108/cms-02-2021-0053 kampkötter, p. harbring, c. & sliwka, d. (2018). job rotation and employee performance-evidence from a longitudinal study in the financial services industry. international journal of human resource management. 29(10), 1709-1735. https://doi.org/10.1080/09585192.2016.1209227 koopsman, l. bernaards, c. m. hildebrandt, v.h. schaufeli, w.b. henrica c.w. & van der beek, a.j. (2011). conceptual frameworks of individual work performance. joem: american college of occupational and environmental medicine. https://doi.org/10.1097/jom.0b013e318226a763 liu, h. fan, j. fu, y. & liu, f. (2018). intrinsic motivation as a mediator of the relationship between organizational support and quantitative workload and work-related fatigue. human factors and ergonomics in manufacturing. 28(3), 154-162. https://doi.org/10.1002/hfm.20731 mathis, r. l. & jackson, j. h. 2016. manajemen sumber daya manusia edisi 10. jakarta: salemba empat. niessen, c. weseler, d. & kostova, p. (2016). when and why do individuals craft their jobs? the role of individual motivation and work characteristics for job crafting. human relations. 69(6). 1287-1313. https://doi.org/10.1177/0018726715610642 schmidt, f. l. (2002). the role of general cognitive ability and job performance: why there cannot be a debate. human performance. 15(1-2), 187-210. https://doi.org/10.1207/s15327043hup1501&02_12 sellers j. helton w. s., näswall k., funke g. j., & knott b. a. (2014). development of the team workload questionnaire (twlq). proceedings of the human factors and ergonomics society annual meeting. 58, 989-993. https://doi.org/10.1177/1541931214581207 siengthai, s. & pila-ngarm, p. (2016). the interaction effect of job redesign and job satisfaction on employee performance. evidence-based hrm. 4(2), 162-180. https://doi.org/10.1108/ebhrm-01-2015-0001 van herpen, m.f.m., k. cools, and c.m. van praag. (2005). wage structure and the incentive effect of promotions. working paper. https://doi.org/10.2139/ssrn.595361 environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 54 socio-economic factors affecting the use of solid waste compost produced in kurunegala and kundasale municipalities. volume 1 nomor 1 march 2020 page 54-60 1herath h.m.i.s.k., 2wanigasundera w.a.d.p., 3hitinayake h.m.g.s.b. 1department of agricultural extension, faculty of agriculture, university of peradeniya, peradeniya, sri lanka 2department of agricultural extension, faculty of agriculture, university of peradeniya, peradeniya, sri lanka 3department of crop science, faculty of agriculture, university of peradeniya, peradeniya, sri lanka corresponding author: herath h.m.i.s.k., department of agricultural extension, faculty of agriculture, university of peradeniya, peradeniya, sri lanka e-mail: ishaniherath91@gmail.com article history: received: 2020-02-03 revised: 2020-03-24 accepted: 2020-03-29 abstract: municipal garbage compost (m.s.w.c.) is popular with organic farming in the world. nearly 100 authorities in sri lanka are involved in the production and the timing is right to identify the factors for using m.s.w.c. the cities of kurunegala and kundasale were selected to identify socio-economic factors that influence the use of m.s.w.c. users (45) and non-users (35) m.s.w.c. selected using a simple random sampling method. data collection was carried out using questionnaires and key informant interviews. the majority (51%) of m.s.w.c. users are in the 3650 age category and 60% are in the high-income category. hence, 47% of m.s.w.c. users are vegetable cultivators. the majority (84%) have higher knowledge about the supply of soil fertility nutrients and knowledge about production and application is at a moderate level. the spearman correlation and multiple linear regression yields monthly income, agricultural land area, farming experience and knowledge of production methods and applications showed a significant relationship with the number of m.s.w.c. use. discriminant function analysis yields knowledge about soil fertility, productivity, nutrient availability and attitudes about the benefits of using m.s.w.c. leading to m.s.w.c. users and non-users. conducting interactive drama, multimedia and promotional videos to promote m.s.w.c. keywords: compost, municipal solid waste, socio-economic factors cite this as h.m.i.s.k., herath., w.a.d.p., wanigasundera., h.m.g.s.b., hitinayake, (2020). socio-economic factors affecting the use of solid waste compost produced in kurunegala and kundasale municipalities. international journal of environmental, sustainability, and social science, 1(1), 54-60. https://doi.org/10.38142/ijesss.v1i1.45 introduction organic waste is one of the major streams of municipal solid waste. households, commercial establishments, agricultural activities, industries, institutions and the public contribute to municipal waste. municipal solid wastes (m.s.w.) is one of the serious environmental issues in the urban areas and is a result of rapid urbanization, change in life pattern, economic and infrastructure development activities and population growth. in our country, urban councils collect waste and dump without proper management, so it leads to creating huge waste mountains. this waste contains a high amount of organic matter and nutrients, which can be used as a source of manure in agriculture. compost production provides an opportunity for better management of waste as well as sustainability in agriculture. organic agriculture can bring multiple benefits to health, economic and ecological aspects of people. adding compost to the soil is essential to improve soil structure, and it acts as a conditioner. it plays a key role in carbon storage and strongly influences nutrient retention and availability (hamarashid et al., 2010). according to a survey on m.s.w. compost, organic carbon (c) accounts for 20% of total c in the composted m.s.w. (he et al., 1995). it has been reported that sri lankan soil has a deficiency in c and compost is an excellent supplement to correct carbon deficiency. by the end of 2014, about 100 compost sites were operating in different local government areas. these composting projects will support a healthier and greener environment, and it can support to reduce expenditure on importing synthetic fertilizer. environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 55 as a solution to the municipal solid waste, municipal councils have already started compost making projects. the success of management of biodegradable solid waste by composting it entirely depends on the usage of compost by the farming community. that is because, without the demand for such compost, it is not possible to maintain. acceptability of farming community is very low and slow adoption to use m.s.w. compost. so it is a need to identify the socio-economic factors affecting the use of municipal solid waste compost. as well as an analysis of socio-economic factors which affect the use of m.s.w. compost has not been identified. the main objective of the study was to identify the socio-economic factors affecting the use of municipal solid waste compost and propose ways and means to popularizing it among farming communities. method the study was conducted using a cross-sectional survey study approach. it was a comparative study between the municipal solid waste compost users and non-users of m.s.w. compost. here non-users of m.s.w. compost were used as the control group. kurunegala and kundasale municipal council were chosen for the study. there were 45 land users from kurunegala municipal council while 35 land users from kundasale municipal council. m.s.w. compost user was considered as a sampling unit. land users in kurunegala and kundasale are considered as the population. it includes both m.s.w. compost users and m.s.w. compost non-users. simple random sampling method was used, and the size of the sample is 80. according to the information needed to obtain and the objectives of the study, a structured questionnaire was used to gather information. many direct, indirect, open-ended and close-ended questions related with personal details, farm details, knowledge and attitude on m.s.w. compost use, sources of information, constraints to use m.s.w. compost and availability of compost in market. likert-scale was used for some questions. the questionnaire was pre-tested using ten respondents and improvements were made according to the respondents' feedback before the data collection of the study. stakeholder discussions were done with the public health inspector (phi) in kurunegala municipal council and environmental officer in kundasale municipal council, m.s.w. compost sellers in kurunegala and kundasale and agricultural instructor in data collecting area. secondary data were collected from different sources such as environmental situation analysis report in kurunegala, annual reports of municipal council, research reports, papers and journals. data were analyzed using the statistical package for social sciences (s.p.s.s.). descriptive statistics were used to see the frequencies and mean percentage of sample characteristics. inferential statistics were used to do spearman correlation test, multiple linear regression, mann whitney u test and discriminant function analysis. association between two variables were tested using correlation test. regression test was done to predict the relationship between m.s.w. compost usage and other independent variables. to compare the mean difference of all variables among m.s.w. compost users and non-users t-test were used. the output of the qualitative data was directly used for the discussion. result and discussion use of municipal solid waste (m.s.w.) compost figure 1. distribution of respondents according to the amount of m.s.w. compost use per year and location. relationship between amount of m.s.w. compost use and socio-economic factors were measured using the spearman rank-ordered correlation test. table 1. association between predictors and outcome. environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 56 variable amount of m.s.w. compost use per year(kg/yr) r p-value remark age 0.231 0.126 not significant gender -0.220 0.147 not significant the education level of the user -0.257 0.088 not significant highest education of the family -0.284 0.058 not significant monthly income of the user 0.395* 0.007 significant total monthly income of the user 0.082 0.590 not significant farming experience 0.581* 0.000 significant cultivated land extent 0.455* 0.002 significant type of farming -0.320 0.062 not significant level of engagement -0.242 0.109 not significant knowledge of soil fertility and productivity improvement and nutrient supply 0.271 0.072 not significant knowledge of the method of production and application 0.410* 0.005 significant attitude on the advantage of using m.s.w. compost 0.029 0.849 not significant * correlation is significant at the 0.05 level (2-tailed). comparison of socio-economic factors of m.s.w. compost users and non-users mann whitney u test were used. table.2 mean comparison between m.s.w. compost users and nonusers item mean (user) mean(nonuser) t value p-value age (years) 51 52 -0.49 0.52 education level 3.36 2.31 2.65 0.30 highest education of the family 4.47 4.31 0.33 0.50 monthly income of the users(rs) 63997 93277 2.35 0.02* total income of the family (rs) 113397 89615 0.09 0.36 cultivated land extent (ac) 1.04 1.51 -0.97 0.97 farming experience (years) 13 21 -3.07 0.00* *significant at the 0.05 level(2 tailed) multiple linear regression analysis was used to predict the relationship between m.s.w. compost users and independent variables. table. 3 relationship between m.s.w. compost users and independent variables. variable coefficients t p standardized unstandardized age 2.198 -85.016 -1.753 .090 gender -0.088 -816.237 -.872 .390 education level -0.101 206.384 -.625 .537 highest education of the family 0.049 105.069 .345 .732 monthly income of the users 0.006 .027 4.891 .000 monthly total income of the family 0.248 .012 1.054 .300 level of engagement 0.101 877.349 .819 .419 cultivated land extent 0.812 2144.508 6.184 .000 farming experience 0.189 114.484 1.950 0.048 type of farming -0.029 -94.315 -.238 .813 knowledge of soil fertility and productivity improvement and nutrient supply 1.101 1972.151 3.250 .003 knowledge of the method of production and application 0.953 1599.027 2.983 .006 attitude on the advantage of using m.s.w. compost 0.378 374.249 2.021 0.047 according to the above output following model can be obtained y= 428.736+0.027x1 +2144.508x2 +114.484x3+1972.151x4+1599.027x5 environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 57 yamount of m.s.w. compost use per year ßconstant x1monthly income x2cultivated land extent x3 farming experience x4knowledge on soil fertility and productivity improvement and nutrient supply x5 knowledge on the method of production and application a discriminant function analysis was conducted to predict the factors which affect to discriminate the two groups. predictor variables were knowledge on soil fertility, productivity and nutrient supply and attitude on the advantage of using m.s.w. compost. the discriminate function revealed a significant association between groups and all predictors, accounting for 84.27% of between group variability. constraints to the use of m.s.w. compost in the study area. the constraints to the use of m.s.w. compost were identified in the study area and ranked to determine the most important of these constraints as presented in below table. tabel.4 constraint to use of m.s.w. compost constraints percentage lack of awareness on availability within the market 26% no certification 20% low nutrient level 16% presence of physical contaminants 13% irregular supply 11% offensive odour 07% high sand content in the final compost product 05% non-uniformity in quality batch 02% farmers' suggestions on possible improvements to m.s.w. compost table.5 suggestions on possible improvements to m.s.w. compost in the sample, the majority 70% were male in both samples, and their age distribution varies from 36 to 72 years. the majority (51%) of the respondents are between the age of 36-50 years, with the mean age of 51 years. it indicates that majority of the farmers are middle-aged. mean age of the kurunegala respondents is 52 while kundasale 50. the majority (45%) of non-users belong to age group 51-65. so farmers who are using m.s.w. compost are relatively younger than non-users. younger people like adventurous situation such as discovering new input, like to get risks, like to get experiences from new technology than the older generation. most of the older people like the way that always practised from tradition. m.s.w. compost users' majority (26.7%) belongs to income level ranging between lkr 50,000 to 100,000, and 11% have an income level above lkr 100,000. however, non users majority income level is less than >10,000. the reason for this situation may be when to consider about the m.s.w. compost users the level of engagement in farming (62.2%) are engaged as part-time farmers. they get income from both onfarm and off-farm sources. however, non-users it is vice versa their majority are full-time farmers. these values show that middle-income respondents are more interested in using m.s.w. compost. as well as when considering about the total monthly income of the family, it is also range between lkr 50,000 to 100,000 and 31% and 42.9% are the majorities of m.s.w. compost users and non users respectively. when considering the total monthly income of the family, it includes all the income of the households and both on farming and off farming income. so there is no difference between users and non users. the education qualification of the majority is (44%) for both m.s.w. compost users and non users, and it is g.c.e. (o/l) and the highest level of education of the family it is up to g.c.e. (a/l) (44.4%) for both users and non users. when comparing the level of education and the highest level of education between kurunagala respondents and kundasale respondents, in kurunagala majority (40%) education level and suggestions percentage of respondent increase nutrient content 31% reduce odour 22% involvement of extension officers 19% reduce inert content 13% reduce sand content 05% proper labelling 07% reduce particle size 03% environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 58 (48%) highest education of the family are degree holders respectively. to decide on a family, it affects the level of education of all the family members. education of the farmers is assumed to have an important impact on using new technologies. it enables an individual to make independent choices and to act based on the decision. higher levels of education led to higher rates of using new technologies in agriculture. usage of m.s.w. compost is a new and recently introduced technique in the agricultural field. principal crops are referred to as crops commonly grown in a large quantity for commercial purpose by the farmers in the study area. the majority (33.8%) of the respondents use m.s.w. compost for home gardening. when comparing this situation between kurunegala and kundasale, kurunegala majority 44% use this compost for home gardening while kundasale 60% use for vegetable cultivation. in marketing arrangement kundasale sell compost as a bulk to the private organization then they enriched and sold into nuwaraeliya, so the highest percentage of vegetable cultivators are using m.s.w. compost. the highest proportion of m.s.w. compost users farm size is less than 0.5 acres. the majority (84.4%) of the respondents were highly knowledgeable about soil fertility productivity and nutrient supply (score of 4-13), with the remainder (15.6%) having a moderate level of knowledge. the mean score was 3. this situation is similar to both kurunegala and kundasale. the implication is that the farmers have good knowledge of organic farming, and the knowledge could influence them towards a favourable perception of usage of m.s.w. compost. the majority (73.3%) of the respondents were moderately knowledgeable about the method of production and application of m.s.w. compost, with the remainder (26.7%) having a high-level knowledge (score 2-6). the mean score was 3.27. this situation is similar to both kurunegala and kundasale. the implication is that the farmers need the extension services. so farmers can access the relevant information on the use of compost, timing, application methods, rates of application in order to obtain maximum plant growth and yield. normally farmers are relying on what their neighbours were practising, but it is not good. sources of information on m.s.w. compost are channels through which farmers gain access to information on farming activities and other aspects. information sources were evaluated by presenting respondents with a list of sources developed from the literature and asking them to indicate which ones they used for accessing the information on m.s.w. compost, their application method, intensity etc. hundred percent of respondents have accessed information on m.s.w. compost through a friend or relative farmer. access the information through extension agent is 0%. as well as no respondent from both kurunegala and kundasale have participated in a training programme or campaigns regarding m.s.w. compost. from the respondents (55%) from kurunegala and (78%) from kundasale had easy access to compost buying centre. this indicates that there is still a need to make more accessible for the farming community. from interviewed 27% from kurunegala suggest that establishing depots closer to the farmer community will be helpful to improve the demand for m.s.w. compost. as well as 22% from kurunegala reported that it is better to sale this m.s.w. compost in a separate place instead of a compost production plant. offensive odour is a major constraint for the use of m.s.w. compost, so this situation can be solved if actions are taken to have sale centres. according to figure 1, the maximum amount of m.s.w. compost use per year is 25000kg, and the minimum amount is 30kg annually in kurunegala while in kundasale maximum 10700kg and minimum 10kg. the majority (64%) of the respondent use m.s.w. compost as 100-500kg per year in kurunegala while in kundasale use more than 1000kg per year annually. because when considering the kundasale municipal council, they have a partnership with the pvt company to sell their compost. so they send this compost to the nuwaraeliya area for vegetable cultivation, so they use a high amount of compost annually than kurunegala. in kurunegala majority use this compost for home gardening. according to table 01, it shows that monthly income of the user, farming experience and cultivated land extent is positively correlated and significance. farmers with more experience tend to use m.s.w. compost than the less experienced farmers. this should be expected as farmers who have committed several years into farming should know the how, why, and when to apply m.s.w. compost to their farm. the time period that farmers engaged in agriculture indicates the extent of practical knowledge. there is an association between cultivated land extent and use of m.s.w. compost also. according to table 2, monthly income and farming experience shows the significant mean difference between m.s.w. compost users' group and other compost users' group. the estimates of the regression analysis as shown in table 3 indicates that monthly income, cultivated land extent, farming experience, knowledge on soil fertility and productivity improvement and nutrient supply and knowledge on method of production and application were statistically significant. these factors are the most important factors influencing the amount of m.s.w. compost use per year and they are positively correlated. the regression analysis reported an r-square of 0.797 with a statistically significant. other factors age gender was found to be negatively correlated with the amount of m.s.w. compost use per year and statistically insignificant. conclusion from the results of the quantitative and qualitative analysis, it can be concluded that amount of m.s.w. compost use is significantly increasing with factors such as monthly income, cultivated land extent, farming experience and knowledge on method of production and application. further, results of discriminant environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 59 function analysis revealed that predictor variables namely; knowledge on soil fertility, productivity and nutrient supply and attitude on advantages of using m.s.w. compost lead to discriminate the two groups of m.s.w. users and non users. age, gender, education level and level of engagement in farming have no explanatory significance towards the amount of m.s.w. compost use. lack of awareness on availability within the market, no certification and low nutrient value are major constraints to use m.s.w. compost. it is suggested to improve the use of m.s.w. compost are increase nutrient content, reduce odour and involvement of extension officers. following recommendations could be made, introduce formal systems for the government or any other certification authority for suitability in agriculture, introduce mechanisms for agricultural extension services and private sector service providers to liaise with compost producer. arrange marketing facilities through agrarian service centers at the village, improve the quality of compost by enrichment to suit different crop types and conducting interactive drama and 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(2013). factors affecting farmers’ decisions on the utilization of rice straw compost in northeastern thailand. journal of agriculture and rural development in the tropics and subtropics (j.a.r.t.s.), 114(1), 21-27. vidanaarachchi, c. k., yuen, s. t., & pilapitiya, s. (2006). municipal solid waste management in the southern province of sri lanka: problems, issues and challenges. waste management, 26(8), 920-930. waithaka, m. m., thornton, p. k., shepherd, k. d., & ndiwa, n. n. (2007). factors affecting the use of fertilizers and manure by smallholders: the case of vihiga, western kenya. nutrient cycling in agroecosystems, 78(3), 211-224. zhou, y., yang, h., mosler, h. j., & abbaspour, k. c. (2010). factors affecting farmers' decisions on fertilizer use: a case study for the chaobai watershed in northern china. consilience, (4), 80-102. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 242 the effect of local government size, regional complexity, capital expenditure, pad, and economic growth on weaknesses of local government internal control (empire study in regency and city in north maluku province 2015-2019) volume: 3 number: 2 page: 242-251 1resmiyati ansar, 2rizky wahyu utami ohorela 1department of accounting, khairun university, ternate, indonesia 2department of accounting, khairun university, ternate, indonesia corresponding author: resmiyati ansar e-mail: resmiyati@unkhair.ac.id article history: received: 2022-03-30 revised: 2022-05-29 accepted: 2022-07-19 abstract: one form of reform is the granting of authority to local governments to regulate their own regions. the granting of this authority is regulated in the regional autonomy law package, which started from law no. 32 of 2004. the spirit of law 32 was then followed up with the issuance of various regulations that others serve as a legal umbrella for local governments in carrying out their autonomous functions. this study aims to analyze the effect of local government size, regional complexity, capital expenditure, pad, and economic growth on the weakness of local government internal control (empirical study in regencies/cities in north maluku province 2015-2019). the method used in this research is quantitative research. the sample in this study is the regency/city of north maluku province (ternate city, city of tidore islands, west halmahera, east halmahera, south halmahera, north halmahera, mid halmahera, morotai island, sula islands, taliabu). the data is processed using spss. the results show that the size of the local government, regional complexity, capital expenditure, pad and economic growth affect the weakness of internal control. suggestions that can be put forward by researchers based on research results are to conduct research by expanding the object of research to other areas in indonesia. keywords: size of local government, regional complexity, capital expenditure, pad, economic growth, weakness of local government internal control. cite this as: ansar, r., ohorela, r.w.u. (2022) “the effect of local government size, regional complexity, capital expenditure, pad, and economic growth on weaknesses of local government internal control (empire study in regency and city in north maluku province 2015-2019) .” international journal of environmental, sustainability, and social sciences, 3 (2), 242 – 251. introduction one form of reform is the granting of authority to local governments to regulate their own regions. the granting of this authority is regulated in the regional autonomy law package, which started from law no. 32 of 2004. the spirit of law 32 was then followed up with the issuance of various regulations that others serve as a legal umbrella for local governments in carrying out their autonomous functions. pp 24 of 2005, which was later changed to pp 71 of 2010 concerning government accounting standards (sap), is part of a regulation issued by the government in order to provide guidelines for local governments in carrying out accountability in regional financial management. accountability for good regional financial statements is financial statements that are subject to and comply with government accounting standards. quality information from the financial statements presented is the basis for the government in making strategic decisions in accelerating development in the region, so that it can produce independent and prosperous regions. regional governments have great authority to regulate their own regions, so they require a high level of supervision to avoid creating a tendency for fraud to occur. the emergence of fraud is caused by the weakness of the internal control system and the ability of personnel (hr) to utilize international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 243 the system so that fraud can occur. based on the results of a survey by the association of certified fraud examiners (acfe) in 2019, there were 239 cases of fraud in indonesia, consisting of 167 cases of corruption, 50 cases of misuse of state & company assets/wealth and 22 cases of financial report fraud with a total loss of rp.873,430,000,000. which if averaged, each case suffers a loss of rp. 7,248,879,668. and the institution with the highest level of loss due to fraud is the government, with a percentage of 48.5% (indonesian fraud survey, 2019). weak internal control, which is one of the causes of fraud, illustrates that the implementation of internal control is an absolute thing to be done in every organization, especially in public organizations. in this case, the central government and local governments. as a form of accountability of local governments in carrying out their duties and authorities in order to improve the welfare of the community. (martini and zaelani, 2011) agency theory, if drawn on the relationship between local government and society, the government as an agent and the community act as the principal, where each party has its own interests, but the agent has access to more and wider information than the principal, thus allowing fraud by the agent due to weakness. internal control. this study refers to previous studies by dwi martani and zaelani (2011), novi kumala putri and amir mahmud (2015), leni mustika sari, desmiyawati and susilatri (2018), while the results of previous studies that have not consistently made researchers interested in conducting research again with the variables developed by the researcher. agency theory. information asymmetry is a condition where the agent tends to have more and better information than the principal. within the scope of government, information asymmetry occurs between the legislature (dprd) and the executive (local government), where the principal, the legislature does not have sufficient information about the agent’s performance, in this case, the executive. the legislature can never be sure how the executive’s efforts contribute to the actual results of a government organization. agents have more information about their production capabilities than principals. with this state of information asymmetry, the agent will tend to take advantage of this situation to commit fraudulent actions to maximize his personal gains, such as committing an act of fraud. contingency theory. the contingency approach arises as an organizational setting in which optimal control is acceptable across all settings and from the company to the organization in which the control is operated. an intersection between the control system and contextual contingency variables is hypothesized to improve organizational (individual) performance. contingency theory emerged as an answer to the universal approach that argued that the optimal control design could be applied to the company as a whole. contingency theory states that there is no design and use of a management control system that can be applied effectively to all organizational conditions, but for certain control systems that are only effective for certain situations or organizations, companies and governments. contingency theory is a theory of the possibility of variables related to the performance of task achievement, which is very decisive in the acceleration of achieving organizational goals (suartana, 2010:126). internal control. romney & john (2016:226) explain that internal control is a process carried out to provide adequate assurance that the following control objectives have been achieved, namely: a. securing assets – preventing or detecting unauthorized acquisition, use or placement b. maintain records with good detail to report company assets accurately and fairly. c. provide accurate and reliable information d. prepare financial reports in accordance with established criteria e. drive and improve operational efficiency f. encouraging adherence to predetermined managerial policies g. comply with applicable laws and regulations international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 244 the government’s internal control development in indonesia was marked by the issuance of government regulation (pp) number 60 of 2008 concerning the government internal control system (spip). the internal control system, according to pp spip, is an integral process for actions and activities carried out continuously by the leadership and all employees to provide adequate confidence in the achievement of organizational goals through effective and efficient movements, reliability of financial reporting, safeguarding state assets, and compliance with legislation (rahmawati, 2012). based on pp spip number 60 of 2008, the government's internal control system consists of five elements, namely: a. the control environment is a condition in government agencies that can build awareness of all personnel on the importance of controlling an organization in carrying out activities that are their responsibility to increase the effectiveness of internal control. b. risk assessment is an activity of assessing the possibility of situations that threaten the achievement of government agencies' goals and objectives, which includes identifying, analyzing, and managing risks relevant to organizational processes or activities. c. control activities are actions required to address risks as well as the implementation and implementation of policies and procedures to ensure that actions to address risks have been implemented effectively. d. information and communication. information is data that has been processed that can be used for decision-making in the context of carrying out the duties and functions of government agencies. at the same time, communication is the process of delivering messages or information using certain symbols or symbols either directly or indirectly to get feedback. e. monitoring is a process of assessing the quality of the performance of the internal control system, and the process that assures those audit findings and other evaluations are immediately followed up. functions of internal control system. the function of the internal control system (zainal, 2013) is; a. preventive, namely control to prevent errors in the form of errors or irregularities that often occur in the operation of an activity. b. detective, which is to detect errors, errors and irregularities that occur. c. corrective, namely to correct weaknesses, errors and deviations detected. d. the directive, which is to direct that the implementation is carried out correctly and adequately. e. compensative, which is to neutralize weaknesses in other aspects of control. framework and hypothesis development. characteristics are special traits; that have a characteristic (specificity) in accordance with certain characteristics that distinguish something (people) from something else (poerwadarminta, 2006). thus, the characteristics of local governments are special characteristics attached to local governments, marking an area and distinguishing it from other regions. the characteristics of local government are the identity of each local government that can distinguish it from other areas. differences in characteristics between areas are assumed to influence regional financial performance. based on the statement above, it can be concluded that the characteristics of local government are the characteristics or identity of a local government that can distinguish it from other regions. in this study, it is explained that the characteristics of local governments using the size of local governments are measured by total assets in each district/city government, regional complexity is proxied by the number of skpd owned by local governments, regional expenditures are proxied by total capital expenditures. the size of the local government has a positive effect on the weakness of the local government’s internal control. the size of government agencies can be seen from total assets, area or population, but in general researchers use total assets following research conducted by maiyora (2015). kusumawardani (2012) states that “the large size of the government will facilitate international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 245 operational activities which will then make it easier to provide adequate public services. in addition, the ease in the operational field will also provide smoothness in obtaining regional original income (pad) for regional progress as evidence of improved performance. large size can help local government operational activities accompanied by increased local government financial performance. this is because local governments with large asset sizes have great pressure to disclose their financial statements. maiyora (2015) states that this causes local governments that have large asset sizes to be required to have better performance than small local governments. similarly, sumarjo (2010) opinion states that the larger the size of the local government, the better the financial performance of the local government. based on the statement above, it can be concluded that the size of the local government can be used as a benchmark in determining the size of the local government. the larger the local government, the better in providing services to the community. in this study, the authors use total assets as the size of the local government. the greater the assets owned by the local government, the higher the internal control weaknesses that can arise due to the inability to manage assets and the tendency for embezzlement of these assets. h1: the size of the local government has a positive effect on the weakness of local government internal control. complexity has a positive effect on weaknesses in local government internal control. a large regional government has a large amount and transfer of wealth so that the regional government will get greater supervision. large local governments are also more complex in their financial management, so more financial information must be reported to reduce the occurrence of information asymmetry. the complexity of local government can be seen in the number of regional work units (skpd) or regional apparatus organizations (opd) because every organization has its own problems and requires better control in dealing with them. h2: the complexity of local government has a positive effect on internal control of local governments. capital expenditure has a positive effect on weaknesses in regional government internal control. according to the regulation of the minister of finance no. 91/pmk.06/2007 concerning standard accounting charts (bas), capital expenditures are budget expenditures used to acquire or add fixed assets and other assets that provide benefits for more than one accounting period and exceed the minimum capitalization limit of fixed assets or other assets set by the government. according to abdullah and halim (2006), capital expenditure is a budget expenditure for the acquisition of fixed assets and other assets that provide benefits for more than one accounting period. the greater the budget allocation for capital expenditure, the higher the capital expenditure carried out by the regional government, which has implications for the wider internal control that must be carried out. h3: regional government capital expenditure positive effect on weaknesses of regional government internal control. pad has a positive effect on weaknesses in local government internal control. according to (halim and kusufi 2012:101), regional original revenue (pad) is all regional revenues originating from regional original economic sources. the greater the number of sources of income will create problems in internal control (novilia 2017). this is because pad can be a breeding ground for fraud. fraud that occurs in terms of the use of regional income can be in the form of the use of regional money that is not in accordance with statutory regulations and leads to acts of corruption or embezzlement. the research of martani and zaelani (2011), which examined the influence of pad, has the result that there is a positive influence between pad and the weakness of spi. the need for supervision of these vulnerable posts can be prevented by implementing good spi. h4: regional original income has a positive effect on weaknesses in regional government internal control international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 246 economic growth positively affects weaknesses in local government internal control. the rapid growth of an organization causes many changes, both directly and indirectly. these various changes require adjustments to the internal control owned. with the increase in large business activity, organizations tend to have poor internal control. this is not much different in a local government with a high amount of economic growth, which will certainly increase the level of economic activity within the local government. growing nonprofit organizations have more problems with internal control weaknesses (petrovits, shakespeare and shih, 2010). this can indicate that higher economic growth has the potential to lead to high internal control weaknesses. h5: economic growth positively affects internal control weaknesses. methods population and sample. the population in this study were all districts/cities throughout north maluku province. the sampling technique used purposive sampling with the following criteria: a. regency/municipal government that obtains an unqualified or qualified opinion b. district/city local governments that have positive grdp c. district/city local governments that have complete data according to the needs of this research. the district/city data in north maluku province can be presented in the table below: table 1. : list of regencies/cities in north maluku province north maluku province county/city 1 ternate city 2 city of tidore islands 3 west halmahera 4 east halmahera 5 south halmahera 6 north halmahera 7 mid halmahera 8 morotai island 9 sula islands 10 taliabu source : bps.go.id (2020) research model. ics = α + β1ta + β2 jlhskpd + β3bm + β4pad + β5 pdrb+ ε description: ics : internal control system α : constant β1 β2 β3 β4 β5 : independent variable coefficient ta : total assets jlh skpd : number of skpd bm : capital expenditure pad : locally-generated revenue pdrb : growth ε : error coefficient file:///c:/users/10/downloads/website%20badan%20pusat%20statistik%20maluku%20utara%20:%20https:/malut.bps.go.id.%20adapun%20analisis%20data%20menggunakan%20aplikasi%20statistik%20spss.%20sebelum%20melakukan%20pengujian%20hipotesis%20(regresi%20berganda)%20terlebih%20dahulu%20dilakukan%20uji%20asumsi%20klasik%20(uji%20normalitas,%20multikolinearitas,%20heterokedastisitas,%20autokorelasi).%20adapun%20model%20penelitian%20sebagai%20berikut%20:ics%20=%20α%20+%20β1ta%20+%20β2%20jlhskpd%20+%20β3bm%20+%20%20β4pad%20+%20β5%20pdrb+%20%20ε file:///c:/users/10/downloads/website%20badan%20pusat%20statistik%20maluku%20utara%20:%20https:/malut.bps.go.id.%20adapun%20analisis%20data%20menggunakan%20aplikasi%20statistik%20spss.%20sebelum%20melakukan%20pengujian%20hipotesis%20(regresi%20berganda)%20terlebih%20dahulu%20dilakukan%20uji%20asumsi%20klasik%20(uji%20normalitas,%20multikolinearitas,%20heterokedastisitas,%20autokorelasi).%20adapun%20model%20penelitian%20sebagai%20berikut%20:ics%20=%20α%20+%20β1ta%20+%20β2%20jlhskpd%20+%20β3bm%20+%20%20β4pad%20+%20β5%20pdrb+%20%20ε international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 247 variable measurement table 2. : variable definition and measurement variable definition measurement weaknesses of internal control. the absence of sufficient control can increase the risk of misstatement in the financial statements. a number of findings or cases on the internal control system. economic growth. increase in gdp/gnp pdrb t1 – pdrb t0 x 100% pdrb t0 locally-generated revenue. regional income is sourced from regional taxes, regional levies, results of separated regional wealth management and other legitimate regional original income. total pad in the budget realization report. local government size. an illustration of how big or small the scale of the local government is. total assets on the balance sheet. complexity. the level of differentiation that exists in local government. number of skpd in local government. capital expenditure. budget expenditures for the acquisition of fixed assets and other assets that provide benefits for more than one accounting period. capital expenditure x 100% regional expenditure result and discussion based on the sampling criteria, a sample of 50 samples was obtained, namely ten districts/cities during the 2015-2019 period. however, at the time of data processing there were three outlier samples, so they were excluded from the sample of this study. the classical assumption test carried out is as follows. normality test results. the normality test aims to test whether, in the research model, the variables are normally distributed. the normality test of the data in this study used the onesample kolmogorov smirnov test in the spss program. the data is said to be normally distributed if the residuals are normally distributed; it has a significant level above 5%. the results of the normality test are presented in table 4.1 below: table 3. normality test results asymp. sig. (2-tailed) information asymp. sig. (2-tailed) 0,200 normal distribution source: processed primary data, (2021) based on table 4.1, the normality test above shows that the test of the regression equation residual gives a significance value above 0.05, which is 0.200. so it can be concluded that the data in this study were normally distributed. multicollinearity test results. a multicollinearity test was used to determine the correlation between independent variables. a good regression model is a model with no correlation between the independent variables, or the correlation between the independent variables is low. multicollinearity was detected with variance inflating factor (vif) < 10 and tolerance value > 0.10. the results of the multicollinearity test are contained in the following table: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 248 table 4. multicollinearity test results model collinearity statistics information tolerance vif local government size (x1) 0,996 1,004 no multicollinearity complexity (x2) 0,983 1,018 no multicollinearity capital expenditure (x3) 0,720 1,389 no multicollinearity pad (x4) 0,723 1,383 no multicollinearity pdrb (x5) 0,786 1,445 no multicollinearity source: processed primary data, (2021) multicollinearity test results in table 4.2 can be seen from the tolerance value of each variable is greater than the tolerance value, namely > 0.10. the vif value of each variable is also < 10. so it can be concluded that there is no multicollinearity between variables in the regression model. heteroscedasticity test results. the glejser test carried out the heteroscedasticity test in this study. the glejser test is carried out by regressing the absolute value of the unstandardized residual as the dependent variable with the independent variable. if the significance level of the independent variable is less than 0.05, it can be said to contain heteroscedasticity. the results of this test can be seen in the following table: table 5. heteroscedasticity test results model sig. information (constant) 0,905 there is no heteroscedasticity local government size (x1) 0,631 there is no heteroscedasticity complexity (x2) 0,588 there is no heteroscedasticity capital expenditure (x3) 0,619 there is no heteroscedasticity pad (x4) 0,277 there is no heteroscedasticity pdrb (x5) 0,562 there is no heteroscedasticity source: processed primary data, (2021) from the results of the glejser test, the significance value of all independent variables was obtained > 0.05. so it can be concluded that the four data do not contain heteroscedasticity. autocorrelation test results. the autocorrelation test in this study was carried out with the durbin watson test. the table below shows the results of the durbin watson test of not more than two and not less than -2, so it can be concluded that there is no autocorrelation. tabel 6. autocorrelation test results durbin watson information model 1.693 there is no autocorrelation source: processed primary data, (2021) hypothesis test results. the hypothesis testing of this research was carried out using the multiple linear regression method. based on data processing using the spss program, the following equation is obtained: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 249 table 7. hypothesis test results model regression coefficient (b) sig. information (constant) 1,540 0,631 constanta local government size (x1) 0,172 0,004 h1 accepted complexity (x2) 0,079 0,047 h2 accepted capital expenditure (x3) 0,210 0,014 h3 accepted pad (x4) 0,355 0,000 h4 accepted pdrb (x5) 0,521 0,012 h5 accepted r square 0,764 adjusted r square 0,744 f statistics 20,370 sig. simultan 0,000 source: processed primary data, (2021) based on the results of the t-statistical test shown in table 4.5, the following equation can be made: 𝒀 = 𝟏, 𝟓𝟒𝟎𝑺𝑷𝑰 + 𝟎, 𝟏𝟕𝟐𝐒𝐈𝐙𝐄 + 𝟎, 𝟎𝟕𝟗𝐊𝐃 + 𝟎, 𝟐𝟏𝟎𝐁𝐌 + 𝟎, 𝟑𝟓𝟓𝐏𝐀𝐃 + 𝟎, 𝟓𝟐𝟏 𝐏𝐃𝐑𝐁 + 𝒆 the size of the local government has a positive effect on the weakness of the local government’s internal control. the study result prove that the size of the local government measured using total assets affects on the weakness of internal control. the size of local government (size) in government agencies can be seen from the total assets. kusumawardani (2012) states that large assets in the government will facilitate operational activities, which will then make it easier to provide adequate public services. in addition, the ease in the operational field will also provide smoothness in obtaining regional original income (pad) for regional progress as evidence of improved performance. large size can help local government operational activities accompanied by increased local government financial performance. this is because local governments with large asset sizes have great pressure to disclose their financial statements. maiyora (2015) states that this causes local governments that have large asset sizes to be required to have better performance than small local governments. similarly, sumarjo (2010) opinion states that the larger the size of the local government, the better the financial performance of the local government. complexity has a positive effect on weaknesses in local government internal control. the study result prove that complexity affects the weakness of local government internal control. complexity is measured by the number of skpd/opd in a local government. large ones have large amounts and wealth transfers so that local governments will receive greater oversight. large local governments are also more complex in their financial management, so more financial information must be reported to reduce the occurrence of information asymmetry. the complexity of local government can be seen in the number of regional work units (skpd) or regional apparatus organizations (opd) because every organization has its own problems and requires better control in dealing with them. the results of this study support previous research conducted by martani and zaelani (2011). capital expenditure has a positive effect on weaknesses in regional government internal control. according to abdullah and halim (2006), capital expenditure is a budget expenditure for the acquisition of fixed assets and other assets that provide benefits for more than one accounting period. the greater the budget allocation for capital expenditure, the higher the capital expenditure carried out by the regional government, which has implications for the wider internal control that must be carried out. the study result indicate that capital expenditures affect the weakness of internal control. the greater the budget allocation for capital expenditures will result in an increase in fixed assets which, of course, requires high control in managing and supervising assets that have been obtained through the allocation of capital expenditures by a regional government. the results of this study international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 250 support previous research conducted by martani and zaelani (2011) and media kusumaw ardani (2012). pad has a positive effect on weaknesses in local government internal control. the study results illustrate that pad affects internal control weaknesses, which means that the greater the pad of a local government, the higher the possibility of fraud, so there is a need for increased internal control that the regional government must carry out. according to (halim and kusufi 2012:101), regional original revenue (pad) is all regional revenues originating from regional original economic sources. the greater the number of sources of income will create problems in internal control (novilia 2017). this is because pad can be a field for fraud to occur. fraud that occurs in terms of the use of regional income can be in the form of the use of regional money that is not in accordance with statutory regulations and leads to acts of corruption or embezzlement. the research of martani and zaelani (2011), which examined the influence of pad, has the result that there is a positive influence between pad and the weakness of spi. implementing a good spi can prevent the need for supervision of these vulnerable posts. economic growth positively affects weaknesses in local government internal control. the rapid growth of an organization causes many changes, both directly and indirectly. these various changes require adjustments to the internal control owned. with the increase in large business activity, organizations tend to have poor internal control. this is not much different in a local government with a high amount of economic growth, which will certainly increase the level of economic activity within the local government. growing nonprofit organizations have more problems with internal control weaknesses (petrovits, shakespeare and shih, 2010). the study result indicate that grdp affects internal control weaknesses. this means that higher economic growth has the potential to cause high internal control weaknesses. conclusion the conclusions that can be drawn from this research are a. the size of the local government affects the weakness of internal control b. complexity affects internal control weaknesses c. capital expenditure affects internal control weaknesses. d. pad affects internal control weaknesses e. grdp affects internal control weaknesses suggestion. suggestions that can be put forward by researchers based on research results are to conduct research by expanding the object of research to other areas in indonesia. references abdullah, sukriy dan abdul halim. 2006. studi atas belanja modal pada anggaran pemerintah daerah dalam hubungannya dengan belanja pemeliharaan dan sumber pendapatan. jurnal akuntansi pemerintahan, volume 2, nomor 2, hal:17-32 https://doi.org/10.2139/ssrn.2168571 artini, ni luh eka ari. adiputra, made pradana & nyoman trisna herawati. 2014. pengaruh budaya etis organisasi dan efektivitas pengendalian internal terhadap kecenderungan kecurangan akuntansi pada skpd kabupaten jembrana. journal of acconting vol 2 no 1. gita maiyora (2015) pengaruh karakteristik pemerintah daerah terhadap kinerja keuangan pemerintah daerah kabupaten/kota di sumatera. tesis tidak dipublikasi, universitas sumatera utara. hendro sumarjo (2010) pengaruh karakteristik pemerintah daerah terhadap kinerja keuangan pemerintah daerah kabupaten/kota di indonesia jensen, michael c & william h meckling. 1976. theory of the firm: managerial behavior, agency cost and ownership structure, journal of the financial economics, vol 3 (4), pp:305-360 https://doi.org/10.1016/0304-405x(76)90026-x international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 251 martani dan zaelani. 2011. pengaruh ukuran, pertumbuhan, dan kompleksitas terhadap pengendalian intern pemerintah daerah studikasus di indonesia. simposium nasional akuntansi xiv aceh 2011. media kusumaw ardani (2012) pengaruh size, kemakmuran, ukuran legislatif, leverage terhadap kinerja keuangan pemerintah daerah di indonesia novilia, fitri. 2017. pengaruh ukuran pemerintah daerah, pendapatan asli daerah dan belanja modal terhadap temuan audit bpk atas sistem pengendalian intern pada pemerintah daerah diindonesia. tesis. feb universitas lampung petrovits, christine, shakespeare, chaterine, dan shih, aimee. (2010). the causes and consequences of internal control problems in nonprofit organizations. https://doi.org/10.2139/ssrn.1582765 putu riesty masdianti ni, dan ni made adi erawati (2016) pengaruh ukuran pemerintah daerah, kemakmuran, intergovernmental revenue, temuan dan opini audit bpk pada kinerja keuangan, tesis, unesa semarang wilopo. 2006. analisis faktor faktor yang berpengaruh terhadap kecenderungan kecurangan akuntansi pada perusahaan publik dan badan usaha milik negara di indonesia. simposium nasional akuntansi ix: padang international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 59 consumer legal protection on the implementation of e-commerce using instagram with a pre-order system during the covid-19 pandemic volume: 3 number: 1 page: 59-64 1ainul millah al-mumtaza, 2muhammad rustamaji 1,2 faculty of law, sebelas maret university, surakarta, central java corresponding author: ainul millah al-mumtaza e-mail: ainulmillah2301@gmail.com article history: received: 2022-01-22 revised: 2022-02-12 accepted: 2022-03-08 abstract: the implementation of e-commerce in indonesia is growing rapidly and has its own online sales place, which is commonly called a marketplace. however, the current rapid technological developments that are used to promote not only use the marketplace but can also be done on social media. the social media that is widely used is instagram which in carrying out sales transactions uses a preorder system. the covid-19 virus is endemic. the korean hallyu virus is also endemic with the number of merchandise per kpop sold with a pre-order system. this situation is widely used by people who want to start a business by making it a job during the current pandemic by selling various merchandise and albums for korean idol groups. but not a few of the seller’s abuse this situation to take advantage of themselves to the detriment of others. many take advantage of the comebacks of each idol group by opening pre-orders for the album and merchandise sales where buyers are required to pay an advance to the seller, but after the goods are finished being produced, the account does not continue the transaction to the buyer, so the goods do not reach the buyer. this action is very detrimental to many buyers who participate in e-commerce transactions on instagram using the pre-order system, so buyers must get legal protection rights. keywords: e-commerce, instagram, legal protection, pre-order cite this as: al-mumtaza, a.m., rustamaji., m., (2022). “consumer legal protection on the implementation of e-commerce using instagram with a pre-order system during the covid-19 pandemic”. international journal of environmental, sustainability, and social sciences, 3 (1), 59-64. introduction the rapid development of internet technology and the high interest in using the internet in society impact various sectors, especially the economy and business. during the covid-19 pandemic, people are increasingly using the internet for business, which is commonly referred to as buying and selling online or e-commerce. e-commerce is a trading process carried out through an online intermediary site through the internet. e-commerce provides easy-to-use services for buyers by providing detailed information on each product to product quality. the implementation of e-commerce in indonesia is growing rapidly; many who use it, ranging from children, teenagers, adults to the elderly, are doing social media activities to shop at online stores. in general, seven places are used to sell online, namely buying and selling forums, social networks, blogs, messengers, and currently, many marketplaces are popping up, such as a shop, tokopedia, lazada and others. however, with the rapid development of technology today, the promotion media used is increasing, one of which is social media. social media is currently widely used by the public to interact, ranging from children to parents who also like interaction through social media, because social media can facilitate communication between fellow users without knowing the boundaries of space and time. currently, social media is still growing, starting from instagram, twitter, facebook, line, whatsapp, and others. however, one of the social media that is currently widely used among young people is instagram. as of july 2021, there are 91.77 million instagram users in indonesia, with the largest percentage of 36.4% being users aged 18-24 years. instagram is currently not only used to share photos, but people are also starting to use instagram as a place to do business online. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 60 many businesses developed by business people through instagram, such as shoes, clothes, bags, food, accessories, and others. e-commerce transactions with instagram, which are widely carried out today, use a preorder system in their implementation, where buyers must make payments in advance and buyers have to wait for the production process of the goods ordered until the estimated deadline for goods that will come or have been completed. online shop businesspeople widely use the preorder system because the product or item purchased is not yet available. the covid-19 pandemic that has emerged since 2019 has resulted in the implementation of ecommerce being carried out through instagram with an increasing pre-order system in the community such as pre-orders of clothes, pre-orders, hijab, pre-orders. shoe orders are booming right now. among the world's teens are album pre-orders per kpop's. not only the covid-19 virus is endemic, but the korean hallyu virus is also endemic and increasingly familiar among teenagers today. besides actors and artists popular in the community, korean boyband and girlband, commonly called idols, are also popular from children to adults. the number of young people like this makes fan groups called fandoms very fanatical about their idols, so any goods or merchandise related to their idols must be purchased. this situation is widely used by people who want to start a business by turning it into a job during the current pandemic. at the end of 2020, the korean hallyu virus is increasingly widespread, with many idol groups making comebacks, making teenagers enthusiastic about buying albums from each group. teenagers widely use this situation to start a business by opening a pre-order through their instagram account. but not a few of the sellers' abuse this situation to take advantage of themselves to the detriment of others. many take advantage of each group's comeback by opening album sales pre-orders from each group's agency via instagram, where the buyer is required to pay an advance to the seller, but after the goods are finished production, the account does not continue the transaction to the buyer, so the goods do not arrive. to the buyer. this incident has occurred until now; many instagram accounts have started to open pre-orders for the sale of kpop merchandise, where many teenagers are easy targets to become consumers by account owners, which then results in default by the seller to the buyer. the seller mostly does default in this e-commerce transaction; if the seller defaults, the consumer can contact the seller to confirm the agreement that has been made regarding the goods he bought. in this case, the seller should fulfill his obligations as a seller, which obligations include: 1. submit the ownership rights to the goods being traded, and 2. to bear the comfort of the goods and to bear the hidden defects. the weak position of the buyer in terms of proving when a default occurs, where the seller should be fully responsible for the business activities carried out in e-commerce transactions so as not to harm the buyer. this action is very detrimental to many buyers who participate in ecommerce transactions on instagram using the pre-order system, so that buyers must get legal protection rights. therefore, the author will examine further the legal protection of consumers in implementing e-commerce transactions with a pre-order system through instagram media as the basis for the engagement of two parties who enter into an engagement. methods the author in this study uses qualitative research methods with normative juridical research types that refer to legal norms contained in laws and regulations and norms that develop and live in society using primary and secondary legal sources. this research is descriptive-analytical, which reveals the laws and regulations relating to legal theories that are the object of research and the law in its implementation in the community concerned as the object of research. to examine the problems to be studied, the authors use 2 (two) approaches, namely the statutory and conceptual approaches. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 61 result and discussion the outbreak of covid-19 in indonesia and the implementation of large-scale social restrictions (psbb) by the government have disrupted the economy in indonesia, such as restaurants, tourist attractions, hotels, market traders, malls, and others affected by the outbreak. many people are not ready to face these conditions because their sources of livelihood to survive are limited. however, over time, people began to rise during this covid-19 pandemic. coordinating minister airlangga explained that there was an increase in the use of digital technology, which was reflected in an increase in traffic of around 15-20%, where digitalization towards industry 4.0 became a necessity. one way that is used is to maximize digital marketing. during this pandemic, online stores have experienced a drastic increase due to the implementation of the psbb by the government so that people stay at home so that the community uses online stores to meet primary and secondary needs. e-commerce is a technology that is currently developing. loundon describes e-commerce as the process of buying and selling products electronically by consumers and from company to company with computers as intermediaries for carrying out transactions. e-commerce has 2 characteristics, namely business to business and business to consumer. the criteria for goods traded through e-commerce are also regulated by the government, but are not regulated in detail and follow government regulation number 2 of 2000 concerning national standardization and regulation of the minister of industry number 29 of 2017 concerning provisions and procedures for calculation of domestic component level values. the implementation of e-commerce in indonesia is growing rapidly. in general, seven places are used to sell online, namely buying and selling forums, social networks, blogs, messengers, and currently, many marketplaces are popping up, such as shopee, tokopedia, lazada and others. however, with the rapid development of technology today, social media is used as a tool for promotion; one of the social media that is currently widely used is instagram. data recorded that until july 2021, instagram users in indonesia reached 91.77 million users, with the largest percentage of 36.4% being users aged 18-24 years. in the current pandemic, many instagram users choose instagram to conduct e-commerce transactions, because many see instagram as an effective marketing communication medium. most of the e-commerce transactions carried out through instagram are currently implemented using a pre-order system. the number of instagram users use this media to make buying and selling because with instagram media can communicate questions and answers between sellers and buyers regarding the availability of goods, can be done anytime and anywhere, and with one upload can be directly connected to several other social media so that marketing can be wider quickly. . however, instagram also has several shortcomings, such as the absence of an institution that guarantees the legitimacy of this online store, and the presence of consumers who are not visualized. however, with these shortcomings, it does not reduce the number of users and buying and selling transactions that occur on instagram media as long as it can still benefit the parties. several cases that often occur in the last year of the pandemic during the implementation of this transaction are sellers who are not responsible and do not fulfill their obligations in fulfilling the rights that buyers must obtain. not only the covid-19 virus is endemic, but the korean hallyu virus is also endemic and is getting more and more familiar among teenagers today. not only are actors and artists popular with the public, but korean boybands and girl groups, commonly referred to as idols, are also widely liked by children to adults. the number of young people who like it has created a group of fans known as fandoms, where each fandom has its name. the fandom of each group is known to be very fanatical about their idols, so whatever objects or merchandise related to their idols, they must buy such as lightsticks, posters, key chains with pictures of their idols, albums, etc. photo cards, and many others. this situation is widely international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 62 used by people who want to start a business by turning it into a job during the current pandemic. many instagram accounts open stalls to sell various merchandise and albums in every comeback season of each of these boybands and girl groups using a pre-order system. the covid-19 pandemic that has emerged since 2019 has resulted in the implementation of ecommerce being carried out through instagram with a pre-order system increasing in the community, especially pre-orders for world albums per kpop. however, the or more people implement e-commerce on instagram with a pre-order system to order albums where the buyer does not yet know the characteristics. the goods are not yet available directly by the seller, and the waiting period for goods until the goods are available is unknown because the goods are imported from overseas. the buyer is required to pay the price that has been written on the instagram account post that sells the album. the systematic implementation of online album buying and selling transactions is widely used because of the increasing demand and the number of comeback seasons from korean boy groups and girl groups as well as the many emerging new idol groups during this pandemic so that many online businesses use them to sell albums and merchandise per kpop every year. korean boy group and girl group comeback season. however, many also abuse this situation to take advantage of themselves to the detriment of others. for example, many take advantage of each group's comeback by opening a pre-order for album sales from each agency of each group via instagram, where buyers are required to pay advance payment to the seller, but after the goods are finished production, the account does not continue the transaction to the buyers, so the goods are not up to the buyer. many of these incidents occur in several instagram accounts that open preorders for album sales by giving prices that are much cheaper than the prices of other instagram accounts to deliver goods that are quite fast than others. the target of the album sales business is none other than children. -teenagers, who then the seller defaults to the buyers. it is very detrimental to buyers because buyers lose much money, not in small amounts; some up to tens of millions of money are not returned, and even the seller disappears without anyone notifying the buyer at all. based on the description of the case above, it can be seen that e-commerce transactions carried out through instagram media with the pre-order system in practice are still lacking in terms of the legal protection of consumer rights and obligations to the parties, namely between the seller and the buyer. these rights and obligations are a realization of the rights and obligations in the form of buying and selling through instagram media with a pre-order system. both parties must carry out these rights and obligations without harming either party. therefore, these rights and obligations are also a counter-achievement and achievement that must be implemented. in general, in the practice of buying and selling with a pre-order system, the seller mentions the nature of the product first, starting from the characteristics of the goods, the price of the goods, the size, weight, quality, and quantity of the goods and the time of delivery of the goods even though the goods have not been produced. however, this also does not guarantee freedom from unwanted things, such as the occurrence of actions outside the agreement carried out by the seller, for example. unwanted possibilities can occur where goods traded through instagram media do not match reality. for example, it can happen, the buyer has placed an order and has paid for the goods he bought, but the goods received by the buyer are not following what was agreed. this act can be considered as an act of default. according to professor subekti, s.h., there are four types of default, namely: 1. not doing what he was promised to do; 2. carry out what was promised but late; 3. carry out what was promised, but not as what was promised; 4. doing something that, according to the agreement, should not be done the vulnerability of making transactions with the pre-order system through instagram media is due to the increasing number of online businesses using the application so that many international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 63 individuals take advantage of the current pandemic situation. hence, the occurrence of actions outside the agreement carried out by the seller or what is called default. in this case, whereafter the buyer places an order and then makes a payment, the owner of the instagram account in the sale and purchase can immediately block the buyer's instagram account so that the buyer cannot find the seller's instagram account again. actions like this result in the buyer not receiving his rights at all, and even the losses received are greater because the pre-orders are not only for one or two items. furthermore, to prosecute also requires very strong evidence, while in instagram media, if another account has blocked the account, then anything related to the blocking account will be lost, and the contents of the conversation related to buying and selling transactions that have been carried out are lost, making it difficult to prove the action. the seller mostly does default in this e-commerce transaction; if the seller defaults, the consumer can contact the seller to confirm the agreement that has been made regarding the goods he bought. in this case, the seller should fulfill his obligations as a seller, which obligations include: 1. submit the ownership rights to the goods being traded, and 2. to bear the comfort of the goods and to bear the hidden defects. from the case described above, it will be very difficult for buyers to fulfill their rights in carrying out e-commerce transactions with this pre-order system. because by using instagram media, it is very easy for sellers to take these actions and can quickly eliminate evidence of buyers. so that if there is activity outside the agreement or a default in such circumstances, the buyer's position can be said to be weak. due to the weak position of the buyer in terms of proving when a default occurs, the seller should be fully responsible for the business activities he carries out in ecommerce transactions so as not to harm the buyer. in article 21, paragraph (2), letter an of the law on information and electronic transactions, it is stated: "if it is carried out alone, all legal consequences in the implementation of electronic transactions are the parties' responsibility to transaction". thus, in e-commerce transactions, the party responsible is the party who defaults, which in this case is carried out by the online seller of business actors. meanwhile, according to the civil code, default by the debtor or party who should carry out the achievements in the agreement, it can cause losses for creditors or parties who have the right to receive achievements. the legal consequences for parties who should carry out the achievements in the agreement but are in default, namely: 1. he must pay compensation suffered by creditors or parties who have the right to receive achievements (article 1243 of the civil code); 2. he must accept the termination of the agreement accompanied by payment of compensation (article 1267 of the civil code); 3. he must accept the risk transfer from the time the default occurs (article 1237 paragraph (2) of the civil code); in addition, according to article 1266 of the civil code, in a reciprocal agreement, a default of one party gives the other party the right to terminate the contract in court, even though the termination conditions regarding the non-fulfillment of obligations are stated in the agreement. however, suppose the terms of termination are not stated in the agreement. in that case, the judge in court is free to demand conditions on the defendant's claim to purchase a period from the defendant to allow the defendant to carry out his obligations, which period cannot be more than one month. conclusion e-commerce transactions carried out through instagram media with the pre-order system in practice are still lacking in terms of the legal protection of consumer rights and obligations to the parties, namely between sellers and buyers, and it will be very difficult for buyers to fulfill their rights in the implementation of e-commerce transactions. with this pre-order system. because by international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 64 using instagram media, it is very easy for sellers to take these actions and can quickly eliminate evidence of buyers. if there is an act outside the agreement or a breach of contract, under these circumstances, the buyer's position can be said to be weak. due to the weak position of the buyer in terms of proving when a default occurs, the seller should be fully responsible for the business activities he carries out in e-commerce transactions so as not to harm the buyer. in article 21, paragraph (2), letter an of the law on information and electronic transactions, it is stated: "if it is carried out alone, all legal consequences in the implementation of electronic transactions are the parties' responsibility to transaction". thus, in e-commerce transactions, the party responsible is the party who defaults, which in this case is carried out by the online seller of business actors. meanwhile, according to the civil code, due to default by the debtor or parties who should carry out the achievements in the agreement, it can cause losses for creditors or parties who have the right to receive achievements. references ainul yaqin. according to the information and electronic transaction law, legal consequences of default in buying and selling online. dynamics scientific journal of law, vol. 25 no. 06. 2019. ali, zainuddin. 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(2009). get to know e-commerce. jakarta: pt elex media komputindo. 915 perceptions of non-government organisations managers about international financial reporting standards in the ngo sector: a case study of a large ngo in durban, south africa volume: 4 number: 3 page: 915 926 jean damascene mvunabandi1, josue mbonigaba2 1durban university of technology, south africa 2university of kwazulu-natal, south africa corresponding author: jean damascene mvunabandi e-mail: mvuna2020@gmail.com article history: received: 2022-10-14 revised: 2023-03-13 accepted: 2023-05-16 abstract: the role of international financial reporting standards (ifrs) in the growth of organizations has expanded significantly in recent literature. nongovernmental organizations (ngos) are crucial in global affairs. they have different operating contexts, but it is still being determined how their use of ifrs is of sufficient quality to satisfy various stakeholders' interests. this article investigated the managers' perceptions of ifrs practices and quality in a large ngo in durban, south africa. a qualitative approach was employed, and data was collected through semi-structured interviews with 24 purposively selected participants. the interviews were recorded and later transcribed. robustness analysis was performed using conventional thematic content analysis. this study showed that despite adopting ifrs accounting and financial procedures, the managers of the selected ngo found it difficult to have quality financial statements due to ifrs for smes failing to fit ngo operating context. this article established ngo managers' perceptions of the role of ifrs in managing diverse ngo stakeholders' interests, provided recommendations applicable to similar ngos globally and contributed to the scholarly debates for policymakers and practitioners on using ifrs for smes in ngos. this study has also provided a very robust plan for future researchers. keywords: non-government organisations, international financial reporting standards, financial performance, iasb, small and medium and microenterprises (smmes). cite this as mvunabandi, j.d. & mbonigaba, j. (2023). “perceptions of non-government organisations managers about international financial reporting standards in the ngo sector: a case study of a large ngo in durban, south africa.” international journal of environmental, sustainability and social science, 4 (3), 915 926. introduction there currently needs to be global financial reporting standards for ngos or non-profit organizations (npos) to assess the quality of financial statements. instead, ngos use ifrs for smes to report their financial affairs. previous research argued for and against the positive effects of using ifrs reporting for smes in ngos (breen, cordery, crawford, & morgan, 2018; zahid & simga-mugan, 2019; damak-ayadi, sassi, and bahri, 2020). because of the adverse effects, some authors like damak-ayadi, sassi, and bahri (2020) argued against using ifrs for smes. overall, empirical studies on the implications of using ifrs in non-government organizations have been limited and contradictory. some of the effects that studies were interested in were whether or not the use of ifrs improved the financial performance of ngos. while some studies suggested a mailto:mvuna2020@gmail.com 916 positive effect of using ifrs for smes on ngo financial performance (mackenzie, lombard, coetsee, njikizana, & chamboko, 2010; mohamed, yasseen, & nkhi, 2020), others found no effect or negative effect (finkler, calabrese, & smith, 2022). the reasons could be that the ifrs developed by the international accounting stannard board (iasb) for smes should be set up considering ngo operating contexts. thus, researchers need proper guidelines for making their assessments. in this regard, ledgerwood and morgan (2018) argue that ngos operate in different jurisdictions and that their financial reports differ in type, style, and manner. this situation has led to confusion among the users of ifrs accounting information concerning its reliability, dependability, and comparability in ngo financial reporting (cordery, crawford, breen, and morgan, 2019). furthermore, no framework or standards have been set to assess the reliability of the financial information provided by ngos, which makes it difficult to compare and evaluate their financial performance (france, 2019). empirical support for the usefulness of ifrs for smes in ngo financial reporting was given by peterson-palmer and malthus (2017). the authors concluded that ifrs for smes was crucial for ngos to meet the high-quality standards set by the iasb. however, other studies found that complex local and international grant regimes confronted ngos with different financial reporting requirements because their financial reporting practices by grant donors do not comply with the quality requirements set by the iasb (mvunabandi, lathleiff & muzindutsi, 2022; yiting, 2021). thus, the ngo sector must improve its financial reporting practices and quality to satisfy diverse stakeholders' needs. however, the question of how best to achieve this is debatable. this debate on whether the ifrs can achieve or not the financial reporting of ngos creates a need to establish how the ngo managers perceive ifrs for smes. in this large durban ngo with a broad network of partners locally and internationally, the contribution to knowledge in this research area consists of managers' opinions on the quality of ifrs for sme reporting in ngos and the extent to which it satisfies a diversity of stakeholders. besides the abovementioned contribution, the study also covers a research gap in south africa. the country has a code of good practice for npos, which differs from the ifrs for smes. for example, sinclair and bolt (2013) pointed out that ngo financial reports were inconsistent with the south african code of practice for ngos. however, this study has yet to analyze perceptions of such reporting by financial and accounting managers in south africa and whether and how they reconcile the needs of various stakeholders in this reporting. it is worth noting that there has been inconsistent reporting in line with local npo guidelines in other countries (asogwa et al., 2021; amagtome & alnajjar, 2020; fassin, 2019; sisaye, 2021), suggesting a broader contribution of the current study to inconsistency debates alongside dealing with requests from a broad network of partners. the study uses the case study of a large ngo based in the durban region, south africa drawing on managers' experiences with ifrs. the approach and the context of this ngo contribute as it enriches the current debate on ngos' accounting issues, among others not satisfying key stakeholders' interests, that inhibit organizations from adopting ifrs for smes. in the sequel to this background, this article is expected to answer the following question: what are mgos managers' perceptions about using ifrs for smes to improve the quality of financial reports and satisfy stakeholders' interests? methods the current study was based on a qualitative research approach using face-to-face interviews. a case study of an identified ngo in south africa was selected for investigation. the ngo was selected because of its level of work nationally and internationally due to its large size and the likelihood of experiencing significant financial accounting issues and reconciling 917 stakeholders' needs in reporting. the ngo had financial links and partnerships with more than 63 community-based organizations (cbos), ngos throughout south africa, and five international ngos. the ngo was compelled to submit financial reports per ifrs for smes and other annual reports and documents to its stakeholders when required. given that the study aimed to explore ngo managers' perceptions of international financial reporting standards in the ngo sector, the population of interest was managers at the selected ngo. purposeful sampling was used to select participants. this technique assisted the researcher in targeting niche demographics to obtain specific data points (tongco, 2007). the selected participants were the key players in preparing financial reports and had practical experience and knowledge of ngo accounting and financial management systems. the sample consisted of 24 interviewees out of 30 potential interviewees contacted. thus, the response rate was 80%. table 1 summarises the number of interviewees by management categories. table 1. the details of interviewees at a large durban ngo category n0 of staff/ employees sample selected % techniques used executive management 3 3 100% purposive management 4 4 100% purposive accounting and finance officers 2 2 100% purposive project officers 21 15 72% purposive total 30 24 80% source: author, 2023 the participants included three members of executive management, four managers, two accounting and finance officers, and 15 project managers. these experts provided rich, relevant, and insightful data. the accountants and finance managers had practical experience and knowledge of the ngo's accounting and financial management systems. in addition, they had a unique insight into preparing financial statements. project managers had considerable knowledge of the organization's growth through the funded projects and their involvement in compiling quarterly and annual financial reports. they also knew project performance and so could offer suggestions for quality improvement. executive management had practical knowledge of all the activities and initiatives designed to enhance ngo performance and growth and ensured the organization's smooth running. executive management (directors) made decisions and raised funds to ensure financial health; they also oversaw the overall management of the ngo. furthermore, they ensured the proper implementation of policies and dealt with relevant authorities and funders. directors had a unique insight into compliance with ngo's funders' requirements and other stakeholders such as the south african department of social development (dsd), a government ministry in charge of ngo activities. these four study participants were purposively selected in anticipation that they would offer the most relevant answers and provide insights and ideas on the matters under investigation. data were gathered using in-depth, semi-structured interviews, which enabled the researcher to gain insights into the participants' views and perceptions of financial accounting systems. the issues in the interviews were classified according to the central research theme, and various areas of interest were identified within this theme. the study's theme dealt with the perceptions of crucial ngo managers about international financial reporting standards for smes in enhancing the quality of financial reports. this theme helped the researcher to establish what aspects to emphasize. it ensured that the data collected was relevant in answering the 918 following interview questions: what are the organization's managers' perceptions about using ifrs for smes to enhance the quality of the organization's financial reports? the university of kwazulu-natal ethics committee granted this study ethical clearance. access to participants was granted on the condition of maintaining the anonymity of the ngo and its employees to protect their identity; hence the name of the ngo has not been mentioned in this paper. the interviews were recorded and later transcribed. the researcher performed a thematic content analysis of all interviews conducted results was summarised in an anonymous format. participants were anonymized by allocating codes for initials that were later used in reporting the results. result and discussion research theme: perceptions of key ngo managers whether or not international financial reporting standards for smes are relevant to enhance the quality of their organization's financial reports. the analysis of transcribed interviews was grouped based on one theme that emanated from the answers to the main research question, which was:" what are the organization's managers' perceptions about using ifrs for smes to improve the quality of financial reports?" the answer to these questions is put in different themes reflecting the opinion of managers on the quality of financial reports when ifrs for smes is used. the study focused on exploring the perceptions of crucial ngo managers regarding the international financial reporting standards for smes. the insights from the study were gathered through interviews and narrative comments. the research study shows that eighteen participants believed the u.s. general accounting principles for not-for-profit entities are superior to ifrs for smes. the research study findings revealed that the selected ngo needs to pay more attention to the role of ifrs for smes. the principal reason is that the organization depends on foreign donors. the interview c.a. and da noted that: "…it is very complicated to capture because every funder wants a different type of reporting requirements where every funder has his ledger account and project code. every one of the donors wanted their accounts and reports, so we delivered them and are finished with them. we were not consolidating as long as we gave (x) their report, (y) theirs, (z) theirs; they are comfortable, well accounted for, and so on. forget own internal needs; we had not considered consolidating the piecemeal reports so that we could reflect on how the organization has to report to each donor according to its required reporting format". vieira and borba's (2015) found that implementing ifrs for smes can be complicated. interviewees ba (chief operating officer), k.a. (manager), and c.a. (finance manager) agreed that these standards are too complex and challenging for npos. the organization does not recruit professional accountants due to cost considerations as it has limited resources, and is expensive to apply this system. furthermore, some respondents believed that ifrs for smes must fully address particular issues confronting the organization, for example, treatment and reporting of restricted funds, endowment funds, in-kind contributions, legacies, bequests, capitalization, and depreciation of fixed assets. the following is a representative response. an accountant (da) stated: "this framework places many limitations on preparing financial reports of the organization. since it poses a challenge when consolidating funders' accounts, it is difficult to link different templates”. da added: "… for example, and we do not do accounting for fixed assets; we do not depreciate the fixed assets because our donors depreciate them on their side. this accounting treatment differs from ifrs for smes, requiring plant, property, and equipment (ppe) acquired to be capitalized and depreciated over their useful lives. so in [the] strict sense ifrs for smes is not fully applied in the organization; we do not 919 have a lot of issues and opportunities to deal with ifrs for smes. think [the] u.s. not-for-profit standards … [are] more robust, and with it, you can find a way to manage exceptions". it is in line with the findings of monsen's (2008) research on the british red cross, which found that, while fixed assets usually are recorded as assets on the balance sheet and are depreciated over their expected useful life, the fixed assets of ngos are difficult to record, and as a result, some record and report such assets, while others do not. the same is true of depreciation. the treatment of fixed assets within the ngo sector thus needs to be clarified (liapis & kantianis, 2015; peterson, 2002; zucca, 2013). the empirical evidence suggests that the need for a standard financial reporting format was one of the organization's significant problems. this finding agrees with abouassi (2013), who concluded that ngos must adopt modern accounting standards to ensure their activities align with all stakeholders' expectations. in addition, in their research on tanzanian ngos, goddard and juma assad (2006) established that accounting is essential in ensuring legitimacy. however, the study noted that financial reports still need to be fully prepared under the ifrs for smes but differ substantially in line with different formats imposed by external donors. another participant noted that: "… we do not have any way of recording bequests and contributions, but as [there are] huge flows of funds even when restricted, the u.s. not-for-profit approach is much better. [the strength of] ifrs for smes [is that] not-for-profit organisations… financial statements [meet the global standard. [a weakness is that] … the organization does not recruit professional accountants, which leads to misinterpretation of ifrs for smes". these results align with the current body of knowledge that states that ngos cannot fully copy and paste profit-oriented financial reporting and management practices (omotoso, schutte, & oberholzer, 2022). interviewees a.a., b.a., ca, da, and k.a. agreed on this issue: "the various systems of financial reporting also stem from the many formats imposed by donors, the concentration on cash accounting rather than accruals, and a focus on specific projects without attention to what is happening to the wider institution…several donor financial stipulations are unrealistic…". in contrast, eberle and haller's (2009) study in germany concluded that ngos should adopt ifrs for smes to ensure high-quality financial reporting standards. schildbach (2013) also notes that international accounting standards have been widely recognized as tools for effective financial management, highlighting the importance of ifrs for smes to enhance ngo performance. the organization's chief executive officer (ea) argued strongly against using ifrs for smes: "i think it is a piece of nonsense. our organization accounts are tough enough. ifrs for smes would worsen the interpretation and place a high cost on our organization with the fewest and limited resources… think the case for [international accounting standards for the organization] makes very little sense". the study's results also support the findings of other studies that concluded that organizations seeking external support and stability incorporate incompatible elements in their financial reports, leading to lower-quality financial reports (felin, foss, & ployhart, 2015; scott, 2018). in addition, the current study's findings support the findings of ledgerwood and morgan (2018), who found that organizations produce financial statements in the different formats required by external donors. similarly, a senior manager (aa) said: "… please do not force the international standards on our organization…. there is no need whatsoever for this. it is a waste of time and money. the reports produced under these standards do not tell the true story". these findings align with the current body of knowledge stating that ifrs for smes needs to be simpler and more costly for small organizations. it is closely linked to our findings, suggesting that a suitable and cost-effective financial reporting model for ngos may be required (chand, 2015; mvunabandi et al., 2022). a senior manager (aa) further highlighted that: 920 "overriding attention is paid to the government's financial accounting needs because the government of south africa gives us a mandate. we must truly follow south africa's regulations to satisfy the national accountants. …. however, donors usually ask [for] different reports in different formats, and we cannot receive their support without respecting their requirements." these findings agree with several scholars (brijlal, 2014; chand, 2015; kaya & koch, 2015; wyngaard, 2013). for example, wanjohi (2021) established that many ngos are independently funded through foreign and private sources, and, as a result, they enjoy autonomy. hence, their financial reports still need to be fully prepared under the ifrs for smes but differ substantially in line with different reporting formats imposed by external donors. brijlal (2014) reported that ngos that accepted donors' reporting formats did not comply with the ifrs requirements for smes.a manager (ka) with many years of experience in the organization said: "we are required to complete financial accounts following ifrs for smes and guidelines in south africa and complete financial statements for the funders. we have difficulty doing this [but we] have no concerns based on financial reporting… financial information in annual financial reports is meant to satisfy our funders' requirements and has little relevance in upholding compliance issues towards the government". felin et al. (2015) and scott (2018) argue that organizations seeking external support and stability incorporate incompatible elements in their financial reports, leading to lower-quality financial reports. the current study supports the findings of lopez-arceiz, bellostas, and moneva (2021), who found that non-government organizations produce financial statements in the different formats required by external donors. an accountant (da) working at the organization said: "strongly agree… applicability of ifrs for smes is vital to promote financial transparency, accountability and to develop, disseminate and promote the implementation of better accounting standards and best practices for ngos/npos. these standards should cover all aspects of our organization's reporting obligations". the findings of this study agree with those of kateeba (2010), who established that poor financial reports greatly diminish both performance and the quality of ngos. in addition, yetman and yetman (2012) and waniak-michalak and michalak (2016) highlighted the need for such organizations to adopt ifrs for smes. da (accountant) further stated: "implementing ifrs for smes at the organization is an excellent idea because such an implementation would lead to uniform reporting and international comparability for our organization in the future." the current study's findings align with the current body of knowledge that states that financial reports prepared in compliance with international standards enhance financial performance and comparability of financial reports across markets and countries. (bryce, 2017). this finding also agrees with previous studies, such as omotoso et al. (2022), who concluded that financial reports should be relevant, complete, verifiable, comparable, and free from bias and material error. these findings support those of chikwemma, ursula, and sunday (2016) and board (2010), who highlighted that the international financial accounting standards for smes could be considered for use by npos, ngos, cooperatives, and non-investor social enterprises as they enable an analysis of performance against financial sustainability. for instance, the operations manager (ba) said: "…. the ifrs for smes often does not address the particular issues of the organization– for example, the treatment and reporting of restricted funds, endowment funds, in-kind contributions, legacies, and bequests. furthermore, the minimum disclosure requirements sometimes mean that important information for the user of financial reports is not reported, for example, more information on funding sources and the expenditure's nature and purpose. in addition, there is insufficient guidance on applying and interpreting general principles of ifrs for smes". 921 sarker and rahman's (2019) study in kenya established that all organizations, including ngos, must comply with ifrs and abide by the principles and practices of depreciation in the business enterprise environment. ngos' assets also need to be checked for wear and tear. a manager (ka) said: "…when developing international accounting standards, it is important that they are kept as simple as possible. many npos are small organizations with limited resources, and overcomplicated accounting standards would be difficult to apply. furthermore, micro npos should not be burdened with restrictive reporting, especially because they do not have (at least in most cases) a qualified person to prepare them". feng's (2020) extensive review of empirical studies on ngos used quantitative archival data, such as financial and operational statements, to measure performance and effectiveness. they concluded that effectiveness and financial performance in not-for-profit settings are judged against financial reports but require a multidimensional approach. this finding aligns with cordery and simpkins (2016), who found that for-profit organizations and associated accounting standards are only sometimes relevant to smaller npos. the financial manager (ca) stated that: "ngos struggle to afford chartered accountants needed to run the financial system to ensure good financial transparency, and donors will not contribute to these costs. it makes it difficult to apply these standards fully". interviewee ca's (financial manager) views on the practicality of ifrs for smes in ngos are consistent with those of ledgerwood and morgan (2012), who noted that ifrs might need to be amended to suit the needs of not-for-profit organizations. interviewee ja (director) noted: "... ifrs for smes is somewhat complex and needs qualified persons to prepare compliant statements." these results support the literature that notes that ifrs might need to be amended to suit the needs of not-for-profit organizations (ledgerwood & morgan, 2012). the current study's findings support other studies, such as zahid and simga-mugan (2019). they emphasized that, even if simplifications were made, ifrs for smes would still be costly and complex for ngos. the findings also revealed the strongest objections to adopting ifrs for smes because funders' reporting requirements conflict with ifrs for smes in preparing financial reports. as such, this article contributes to the current body of knowledge by enhancing the understanding of ngos' financial reporting practices. the findings also can inform the debate and move the discussion forward. the implication of the findings. this article is among a few that attempted to empirically investigate the perceptions of non-government organization managers about international financial reporting standards for small and medium enterprises (ifrs for smes) in ngos in a developing country. generally, there were calls for more studies in this area in response to these calls (crawford et al., 2018; maguire, 2015; kisaku, 2017). the research contributed toward understanding financial reporting practices explained in the ngo sector and the challenges associated with adopting ifrs for smes in durban, south africa. the article demonstrated that in many cases, donors' financial reporting requirements conflict with the general purpose of ngos' financial statements in line with ifrs for smes. this article expanded the knowledge of ngos' financial reporting practices studies using a qualitative research methodology in the accounting discipline. the practical application of the financial practices model empowers the knowledge of potential ngo stakeholders in the financial reporting practices framework. ngos should engage in constructive dialogue with overseas donors and other stakeholders to address the issue of multiple financial reporting burdens and would add value to the organization. it complemented the growing literature, such as lawal, olufemi, adewuyi, and olubukoye (2018), peterson-palmer and malthus (2017), mohamed et al. (2020) and bakr and napier (2020), on accounting for ngos and ifrs for smes. more specifically, this article closes the gap in the 922 literature by connecting ifrs for smes and the quality of ngos' financial statements in the south african context. the well-known international accounting standards set by iasb, namely ifrs for large corporations, have been criticized for needing to be more effective in the financial reporting of ngo practices. donor reporting requirements are primarily outside globally accepted accounting standards. the findings of this article emphasized the need for developing new international financial reporting standards for ngos, which would consider the specificities. donors can quickly adopt such a relevant financial reporting framework to avoid the conflict between the donor's reporting requirement and compliance with relevant accounting standards. it has a massive implication for better reporting practices that strengthen ngos' legitimacy and credibility. conclusion poor financial reporting practices have affected the growth and development of ngos in the past decades. numerous reporting templates have been adopted to produce financial reports but have failed. it has been established empirically that ifrs for smes is an effective tool to enhance the quality of the financial statements of the ngo. it has been established empirically that financial accounting is a tool to enhance the quality of ngos' financial statements. aware of the critical role of financial reporting practices, the researchers can still draw valid conclusions from this study that apply to various ngos across south africa and globally. based on the researcher's analyses and findings, the culture of using ifrs for smes can significantly assist ngos in enhancing the quality of their financial reports. however, this is often overshadowed by the need to comply with donors' financial reporting requirements, and consequently, ngos compromise ifrs for smes. despite the challenge of balancing different reporting requirements from diverse donors, ngos have the incentive to rely on local and international financial reporting approaches and to build sound practices. this study recommended that proper and consistent presentation of financial statements is necessary to provide a true reflection of the ngos' state of affairs, and ifrs for smes would serve this purpose. for long-term strategies to reduce donor impositions on ngos, the study recommended that regulatory bodies develop strategies to limit foreign donors' practice of imposing reporting requirements on the organization and ngos. instead, donors should be guided by ifrs for smes in their financial accounting to ensure proper ngo funding. the article further recommended that the relevant government authorities engage more rigorously with ngos to ensure they report according to ifrs for smes. it would also enable ngos globally to report uniformly and stimulate the growth of this sector. furthermore, it is recommended that ngos should engage in constructive dialogue with overseas donors and other stakeholders to address the issue of multiple financial reporting burdens. finally, financial accounting should be mandatory for ngos as with conventional accounting. it will assist in limiting donors' and funders' influence on ngos' financial reporting, which results in multiple reporting templates. references abouassi, k. 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(2023). “sustainable supply chain management practices in ghana.” international journal of environmental, sustainability and social science, 4 (1), 256 267. introduction with the unfolding of a new economic order, people have recognized that profit and profitability are only one aspect of long-term business and economic success (kleindorfer et al., 2005). moreover, people have recognized that attention needs to be paid to the future of the planet (kleindorfer et al., 2005), which in recent times, has led to pressure on organizations to lessen their adverse effects on the environment and to attend to social concerns (hsu et al., 2016; maama, 2020). therefore, businesses have adopted environmental and social policies to enhance economic, social and environmental sustainability. sscm is concerned about manufacturing that negatively impacts the environment because of competition, market globalization and the increasing importance of the customer‘s experience and orientation (ahi & searcy, 2013; maama et al., 2021). moreover, manufacturing can lead to environmental degradation, carbon emissions, the depletion of rare natural resources without replacing them and pollution, for example. however, environmental protection should be ensured at the firm level and throughout the supply chain, from production through retail to the end-user (consumer) (köksal et al., 2017; petljak, 2019). mailto:nsowahkojo@gmail.com 257 sscm is, however, grounded in environmental sustainability and social and economic sustainability, which comprise the three pillars of sustainable development (de camargo et al., 2018; wang & dai, 2018). however, there is limited evidence of firms embracing sscm practices. therefore, the study described in this article investigated the sscm practices of selected ghanaian manufacturing companies. in ghana, on average, the growth rate of the manufacturing sector from 2006 to 2018 was less than 3% if the 17% growth rate reported in 2011 is included (adarkwah et al., 2018). therefore, the ghana investment promotion centre (gipc) listed manufacturing as a priority target sector for development, which means it should seek ways to improve. this should be possible since an analysis of ghana's export data reveals that the country has a comparative advantage in many product categories other than the usual exports of crude oil, timber, gold and cocoa (adarkwah et al., 2018). the world bank (2013) examined ghana’s manufacturing sector and reported that food processing, construction materials, electronic component assembly, chemicals and health-related products are promising production industries. however, manufacturing firms in ghana must address sustainability issues related to waste generation, chemical emissions, wealth creation, deforestation, employment, social projects, illegal logging, and air, water, and soil pollution. this would help to solve the problems of climate change, pollution and diminishing natural resources. even though sscm practice and theory have been developing quickly, several businesses are struggling to integrate sustainability practices into their supply chain. in addition, there needs to be more implementation of sscm practices in emerging nations such as ghana and research on sscm is primarily conducted in advanced nations (nti, 2015; geng et al., 2017). the study investigated the sscm practices of selected manufacturing companies in ghana. based on the description above, the authors chose the study's title, “sustainable supply chain management practices in ghana”. methods study site.the study was conducted in the manufacturing sector of ghana, the secondlargest economy in west africa and, in 2019, was identified as one of the world's fastest-growing economies in the world (imf, 2020). the country has 16 regions, each carrying out particular economic activities. however, the manufacturing sector is dominated by the ashanti, greater accra, bono and western regions. in each of these regions, manufacturing is carried out in their regional capitals: kumasi, accra/tema, sunyani and takoradi, respectively, where the study was conducted. target population. the study population comprised staff of selected manufacturing firms in four dominant manufacturing regions in ghana. in ascending order, the topmost five manufacturing subsectors in ghana are shearing and forming (3%), joining (4%), machining (6%), casting and molding (7%), textiles (9%); non-metallic products (9%); chemicals and chemical products (13%); paper and paper products (19%); food and beverages (30%). in ghana, the last time an industrial survey was carried out was 2003, when 27,000 manufacturing firms employed 244,000 individuals. only 4% of the manufacturing firms were large enterprises employing more than 100 people. the number of manufacturing firms in the study area is 1900 (nti, 2015, adarkwah et al., 2018). sampling and sample size. the study made use of purposive sampling, also called personal, selective or judgemental sampling is a form of non-probability sampling whereby researchers depend on their judgment to choose respondents from a population to participate in a study. 258 at first, the purposive sampling method was used to select firms with an annual turnover of not less than one million dollars ($1,000,000) within the study area. moreover, the selected firms' staff (particularly procurement officers) were purposively selected. therefore, not every firm or staff member within the study area was selected. the number of respondents was selected based on the guidelines of krejcie and morgan (1970), according to whom a sample size should be determined using the following formula: s = x2np(1-p) ÷ d2(n – 1) + x2p(1 – p) where : s = required sample size x2 = the table value of chi-square for 1 degree of freedom at the desired confidence level (3.841) n = the population size p = the population proportion (assumed to be 0.50) since this would provide the maximum sample size d = the degree of accuracy expressed as a proportion (0.05) therefore, based on the formula, the sample size from an estimated population of 1900 was determined as follows: s = x2np(1-p)/d2(n-1)+x2p(1-p) s = 3.841 x 1900 x 0.50(1-0.50)/0.052(1900-1) + 3.841 x 0.50(1-0.50) s = 3648.95(0.50)/0.0025(1899) + 1.92(0.50) s = 1824.46/4.75 + 0.96 s = 1824.46/5.70 s = 320 quantitative data collection. quantitative data were collected from procurement officers, accountants and chief executive officers of the firms under study through a questionnaire comprising closed-ended questions as the data collection instrument. creswell and creswell (2017) emphasize that in quantitative research, the investigator develops knowledge from a postpositive perspective through measurement, observation, cause and effect thinking, reducing data to specific variables, hypotheses, questions and the testing of theories. data collection instrument. a survey questionnaire was employed as the data collection instrument in the study because it gathers data from many participants. only closed-ended questions were included in the questionnaire to enable easy analysis. closed-ended questions suggest answers to research questions, which makes it simple for respondents to choose an answer. closed-ended questions enable a researcher to compare the responses provided by participants (reja et al., 2003). the questionnaire consisted of likert-scale questions. the answers to the questions were measured according to a five-point likert scale whereby respondents had to choose from the following statements to indicate their response to the questions: strongly disagree (sd), disagree (d), neutral (n), agree (a) and strongly agree (sa) (bryman & bell, 2007). three hundred and twenty (320) questionnaires were distributed, although 303 (94.9%) were returned. measurement model. the questions on sscm practices were grouped into four sections representing spd, s.p., ssc and dsc, as explained in table 1 below, which indicates the number of statements/items for each practice/variable and their sources. table 1. measurement model construct variables number of questionnaire items literature source sscm practices sustainable product design (spd) 7 carter and easton (2011); paulraj, chen & blome (2017) 259 sustainable process design (s.p.) 5 zhu and sarkis (2004); de giovanni (2012); wong et al. (2012) supply-side sustainability collaboration (ssc) 7 carter et al. (2000); vachon and klassen (2006); shi et al. (2012); zhu et al. (2013) demand-side sustainability collaboration (dsc) 5 vachon and klassen (2006); paulraj et al. (2017) data analysis. the quantitative data analysis provided a summary of the firms’ sscm practices as indicated by the participant's responses to the statements about particular activities. a weighted average index was used to investigate the sscm practices of the selected manufacturing firms in ghana (equation 1). each number is multiplied, weighted, added and divided to obtain the weighted average by the sum of the weights (lent & dorfman, 2009). result and discussion sustainable product design. the first sscm practice evaluated in the study was spd, which involves energy reduction and reusing, recycling and recovering materials. a five-point likert scale was used to determine the participants’ level of agreement with the statements about the spd of manufacturing firms in ghana. the seven statements are listed in table 2 below, together with the results of the quantitative data analysis gathered through the participants' responses. table 2. sustainable product design of manufacturing firms in ghana sustainable product design statements n min max mean std. dev care is taken to reduce energy/material consumption 303 1 5 4.42 0.704 attention is paid to reusing, recycling and recovering materials 303 1 5 4.42 0.736 products are designed to use environmentally-friendly materials 303 1 5 4.44 0.743 products are designed with standardized elements to facilitate the reuse 303 1 5 4.45 0.828 products are designed for easy disassembly 303 1 5 4.44 0.747 life cycle analysis is used to evaluate the environmental impact of our products 303 1 5 4.45 0.725 there are formal procedures for environmental product design 303 1 5 4.44 0.725 valid n (listwise) 303 table 2 above shows that manufacturing firms in ghana practiced spd. the mean for spd ranges from 4.42 to 4.55, implying that the manufacturing firms practiced sustainable product design. the mean response was 4.42 with a standard deviation of 0.704 for the statement "care is taken to reduce energy/material consumption ."this implies that manufacturing firms took care to reduce consumption and make good use of energy/materials (vanille et al., 2017). similarly, the statement “attention is paid to reusing, recycling and recovering materials” recorded a mean response of 4.42 with a standard deviation of 0.736. thus, participants indicated that their firms reused, recycled and recovered materials during manufacturing to reduce waste and 260 ensure efficient use. several companies prefer reused, recycled or recovered packaging because it is cost-effective. however, investment in this sustainability practice could be more attractive to some manufacturing firms (geng et al., 2017). the statement “products are designed to use environmentally friendly materials” had a mean response of 4.44 and a standard deviation of 0.743. in addition, the statement “products are designed for easy disassembly” recorded a mean response of 4.44 and a standard deviation of 0.747. this shows that the manufacturing firms designed products for easy disassembly using environmentally friendly materials. moreover, the participants agreed that their firms followed formal procedures for environmental product design, with a mean response of 4.44 and a standard deviation of 0.725. the remaining two questionnaire items on sustainable product design recorded mean responses of 4.45. the responses to the statement “products are designed with standardized elements to facilitate reuse” recorded a standard deviation of 0.828, and responses to the statement “life cycle analysis are used to evaluate the environmental impact of our products” recorded a standard deviation of 0.725. this shows that reuse was factored into all the manufacturing firms’ products, which were analyzed carefully in terms of their effect on the environment throughout their lifespan. sustainable process design. the study evaluated the manufacturing firms regarding the sscm practice of s.p., which involves ensuring the realization of sustainability goals during the manufacturing process. a five-point likert scale was used to determine the level of the participants’ agreement with the statements about s.p. the five statements, which were inspired by zhu and sarkis (2004), de giovanni (2012) and wong et al. (2012), are listed in table 3 below, together with the results of the analysis of the quantitative data gathered through the participants' responses. table 3: sustainable process design of manufacturing firms in ghana sustainable process design n min max mean std. dev our processes are incredibly reliant on sustainability goals 303 1 5 4.44 0.702 our existing processes are evaluated to minimize their impact on the environment 303 1 5 4.44 0.738 there is a formal environment guiding principle for process design 303 1 5 4.49 0.718 our processes are re-engineered to minimize their environmental impact 303 1 5 4.48 0.709 we enhance the environmental friendliness of our production 303 1 5 4.53 0.694 valid n (listwise) 303 the mean response for the s.p. questionnaire items indicated in table 3 above ranged from 4.44 – 4.53. these mean responses imply that the representatives of the manufacturing firms in the study agreed that they practiced s.p. the respondents agreed that their process relied on sustainable goals, as the mean response was 4.44, with a standard deviation of 0.702. similarly, they agreed that their existing processes were evaluated to minimize their environmental impact, with a mean response of 4.44 and a standard deviation of 0.738. the results shown in table 3 above show that there was general agreement that the manufacturing firms followed a formal environment guiding principle for process design, as the mean was 4.49 and the standard deviation was 0.718). in addition, the respondents agreed that the firms’ processes were regularly re-engineered to minimize their environmental impact, indicated by 261 a mean response of 4.48 and a standard deviation of 0.709. this implies that the manufacturing firms ensured that their processes did not have a detrimental effect on the environment. as shown in table 3 above, the data analysis results revealed that the respondents strongly agreed that their firms enhanced the environmental friendliness of their production (mean = 4.53, standard deviation = 0.694). studies conducted by other researchers (de giovanni, 2012; wong et al., 2012) on sscm confirmed that companies design environmentally-friendly processes, which was in agreement with the outcomes of the current study. supply-side sustainability collaboration. the study evaluated the manufacturing firms in terms of the sscm practice of ssc, which involves teaming up with suppliers to attain sustainability goals, amongst other practices, as indicated in table 4 below. a five-point likert scale was used to determine the level of the respondents' agreement with the six statements about ssc, which were sourced from carter (2000), vachon and klassen (2006), shi et al. (2012) and zhu et al. (2013). the statements are listed in table 4 below, together with the results of the quantitative data analysis gathered through the participants' responses. table 4: supply-side sustainability collaboration of manufacturing firms. supply-side sustainability collaboration n min max mean std. dev we team up with our suppliers to attain sustainability goals 303 1 5 4.53 0.675 we provide our suppliers with sustainability requirements for their processes 303 1 5 4.50 0.713 we team up with our suppliers to provide services and products that support our sustainability objectives 303 2 5 4.50 0.608 we develop a mutual understanding of tasks with our suppliers concerning sustainability performance 303 1 5 4.54 0.664 we carry out mutual planning with our suppliers to anticipate and solve problems related to sustainability 303 1 5 4.48 0.718 we, at times, provide suppliers with feedback on their sustainability performance 303 2 5 4.56 0.611 valid n (listwise) 303 the minimum mean response to the statements about ssc was 4.48, and the maximum mean response was 4.56, with an average of 4.52. this implies that the respondents generally agreed that their firms practiced ssc, cooperating with their suppliers to attain sustainability goals and providing services, equipment, materials, various requirements and feedback to facilitate goal realization. the ssc practice that recorded the lowest mean response was the joint planning with suppliers to anticipate and solve sustainability-related problems (mean = 4.48, standard deviation = 0.718). the remaining supply-side ssc practices recorded mean responses of 4.50 or above, showing the respondents’ strong agreement with the statements. moreover, the responses to the statement “we provide our suppliers with sustainability requirements for their processes” obtained a standard deviation of 0.713). in contrast, the responses to the statement "we team up with our suppliers to provide services and products that support our sustainability objectives" obtained a standard deviation of 0.608. responses to both these statements recorded a mean of 4.50. 262 table 4 above shows that the respondents strongly agreed that their firms teamed up with their suppliers to attain sustainability goals, with a mean response of 4.53 and a standard deviation of 0.675. furthermore, the respondents strongly agreed that their firms developed a mutual understanding of tasks with their suppliers concerning sustainability performance, with a mean response of 4.54 and a standard deviation of 0.664. lastly, the respondents agreed that their manufacturing firms provided suppliers with feedback on their sustainability performance, with a mean response of 4.56 and a standard deviation of 0.611 (table 4). demand-side sustainability collaboration. the study evaluated the manufacturing firms regarding the sscm practice of dsc, which involves the practices indicated in table 5 below. a fivepoint likert scale was used to determine the level of the respondents' agreement with the six statements about dsc, which were sourced from vachon and klassen (2006) and paulraj et al. (2017). the statements are listed in table 5 below, together with the results of the quantitative data analysis gathered through the participants' responses . table 5: demand-side sustainability collaboration of manufacturing firms demand-side sustainability collaboration n min max mean std. dev we liaise with our clients to attain sustainability goals 303 1 5 4.47 0.694 we liaise with our clients to enhance their sustainability initiatives 303 1 5 4.56 0.642 we team up with our clients to provide services and products that back our sustainability objectives 303 1 5 4.51 0.650 we develop a shared understanding of tasks with our clients concerning sustainability performance 303 1 5 4.54 0.654 we carry out mutual planning with our customers to anticipate and solve problems related to sustainability 303 2 5 4.53 0.624 valid n (listwise) 303 the results in table 5 above indicated a minimum mean response to the questions on dsc of 4.47 and a maximum mean response of 4.56 with an average of 4.52. this implies that the respondents generally agreed that their firms practiced dsc. moreover, the respondents agreed that their firms liaised with their clients to attain sustainability goals, with a mean response of 4.47 and a standard deviation of 0.694. the remaining four questionnaire items scored a mean response of above 4.50, thereby indicating that the participants strongly agreed that their firms practiced dsc. the respondents strongly agreed that their firms teamed up with their clients to provide services and products that backed their sustainability objectives (mean = 4.51, standard deviation = 0.650). additionally, the manufacturing firms strongly agreed that they carried out mutual planning with their customers to anticipate and solve problems related to sustainability (mean = 4.53, standard deviation = 0.624). generally, the participants representing manufacturing firms in ghana strongly agreed that the companies developed a shared understanding of tasks with their clients concerning sustainability performance., this was indicated by a mean response of 4.54 and a standard deviation of 0.654. finally, the responses to the statement “we liaise with our clients to enhance their sustainability initiatives” obtained a mean of 4.56 and a standard deviation of 0.642, suggesting that the manufacturing firms followed this dsc practice under study. 263 the results of the data analysis suggest that the firms represented by the participants had adopted sscm practices, such as spd, s.p., ssc and dsc, which suggests that they adhere to the indivisible ethics described by markman &krause (2016): (i) sscm practices must improve ecological conditions, pursue ethical principles to promote social justice and enhance economic vigor. (ii) sscm practices have to give precedence to the environment, followed by society and then economics. this indicates that sscm has not only gathered momentum as a field of study (beske and seuring, 2014) and as a practice in manufacturing firms. thus, studies have found that sscm is implemented, such as pagell and wu’s (2009) study classifying firms’ adoption of practices to gain a competitive edge. in addition, gold et al. (2010) found that firms need to ensure that s.c. follows all the necessary internal sscm practices, which the firms in the current study did, as indicated by the results of the data analysis. various studies have confirmed the results of the current study that firms achieve sustainability goals by performing sscm practices. morali and searcy (2013) studied how canadian companies dealt with the difficulties encountered in their sscm practices. in malaysia, beske et al. (2014) studied sscm practices that accompanied food production and summed up how they enabled firms to gain control of their s.c. and maintain a competitive edge. employing interpretive structural modelling, jia et al. (2015) detected and examined prevailing sscm practices in the mineral and mining sector. esfahbodi et al. (2016b) studied the duty of governance in adopting sscm practices and examined firms' performance gains concerning the economy and the environment. many researchers have indicated the necessity for companies to adopt sscm practices and the positive effect of sscm practices on an organization's performance (luthra et al., 2017). although the current study did not investigate the effect of sscm practices on the performance of the firms represented by the participants, it might be that they were experiencing the value of moving from traditional s.c. to sscm and thus continued to follow the practices indicated in the research results. moreover, the study outcomes suggest that manufacturing firms, which are among the significant contributors to ghana’s gdp, ensure economic growth while preventing environmental harm and attending to social concerns, which historically have not accompanied economic development (govindan & jepsen, 2016). conclusion the study assessed the sscm practices of 303 manufacturing firms with an annual turnover of not less than one million dollars ($1,000,000) in kumasi, accra/tema, sunyani and takoradi, ghana. data were collected from representatives of these firms through a questionnaire and analyzed with a weighted average index. the internal sscm practices investigated through the questionnaire were spd, s.p., ssc and dsc, which the study revealed were being implemented in the manufacturing firms under study. this suggests that firms in ghana are adhering to the environmental, social and economic pillars of sustainability by ensuring that their products, processes and collaboration with suppliers and clients are aimed at sustainability. therefore, since sscm practices are already being promoted in ghana, it is recommended that all its manufacturing firms and those elsewhere promote them to ensure long-term economic development while protecting the environment and society. references 264 adarkwah, f., ahudey, e., & santuoh, f. j. 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(2023). “analysis of emigration and social demographic conditions on divorce and economic levels in east java”. international journal of environmental, sustainability, and social sciences, 4 (1), 285 296. introduction economic development is geared towards bringing people to better welfare improvements, and this is not an easy job. economic development is one of the crucial pillars of improving people's welfare. economics itself talks about 3 important concepts that are interrelated, namely limited resources, choice, and economic decision-making, as an effort to achieve prosperity and optimal society. as we know, development makes society a subject as well as an object of development itself. the development would only be meaningful with the community, and in addition, development is intended for the community (kaufman & hotchkiss, 2011), including one regarding migration. migration is one of the three basic factors that influence population growth. migration can increase the number of people if the number of people entering an area is more than the number of people leaving the area. conversely, migration can reduce the number of inhabitants if the number of inhabitants entering a territory is less than the number of inhabitants leaving the territory. the study of migration regionally and locally is important with regard to the density or density and uneven distribution of the population. this inequality is caused, among others, by driving and attracting factors for migratory people (munir, 2010). migration can be defined as the movement of a population from one place to another, either permanent (residing in a new place for at least 340 days) or semi-permanent (only staying for 15 days counted from the beginning of his move to the place), which crosses administrative boundaries or boundary parts within a country or region or also go beyond political boundaries or national mailto:zamhir29@gmail.com 286 borders. (pratiwi, 2007). lee (in chotib, 2012) defines migration as a permanent or semi-permanent change of residence, without disputing the near distance of displacement, easy or difficult, forced or voluntary, as well as domestically or abroad. the issue of human resources is the subject of discussion in migration activities. this human resources (hr) problem causes the development process that has been running so far to be less supported by adequate labor productivity. human capital investment is a cost that must be sacrificed in the form of money, time, and the opportunity to form better human capital in the future. meanwhile, economists often use human capital for education, health, and other human capacities that can increase productivity if things are improved. human resources are essential for developed and developing countries to maximize the potential possessed by the regions (sukirno, 2013). the classical theory of assumptions embraced by adam smith is considered the main production factor determining the nation's prosperity. according to him, the budding of the economic growth of a region lies in the effective allocation of human resources. a region's economic activity depends on the conditions of its job market. workers who produce goods/services obtain a kind of reciprocity from where they work in the form of salary/wages. on the contrary, the unemployed population will burden the state and for itself. problems in the job market as above can occur because there is no balance between the demand and supply of labor. a common thing that happens in the market is the high supply of labor. however, on the other hand, there are limitations in employment experienced by developing countries such as indonesia, which is the cause of migration. indonesia is one of the largest contributors to migrant workers in southeast asia. indonesian migrant workers (pmi), formerly known as tki, are increasingly in demand by many people, and this cannot be separated from the limited employment opportunities in indonesia. the development of indonesian migrant workers certainly has negative and positive sides. on the positive side for the country, it is to become a granary of foreign exchange. meanwhile, the negative side, namely for migrant families who are left behind, causes disharmony in the household. socio-demographic studies have found that international migration can increase divorces (e.g., andersson and scott, 2010; frank and wildsmith, 2005; hill, 2004; landale and ogena, 1995). there are two explanations for that. first, the act of migration is a stressful life event, generating a greater probability of divorce (boyle et al., 2008), and the stress associated with this displacement may be increased when it has crossed international borders. second, migration policies have become stricter, making it difficult to migrate as a family. as a result, more and more families are geographically separated and faced with the challenge of transnational organizing family life. while transnational living may not be problematic for some, for others, it can cause marital stress and eventually result in divorce. there are several regions from which pmi originates. of the 34 provinces in indonesia that are permanent pmi suppliers per year, there are 19 provinces. the 19 provinces are north sumatra, nanggroe aceh darussalam, jambi, lampung, riau, banten, dki jakarta, central java, west java, di yogyakarta, bali, east java, west nusa tenggara, south sulawesi, north sulawesi, east nusa tenggara, west kalimantan, west sumatra and east kalimantan. east java province is one of the most pmi supplier provinces in indonesia. in 2018 (november), data from bnp2tki was recorded at 57,544. while for the second place, there is the province of central java, 52,753, and the third place is the province of west java, 51,180. one of the problems of the government, both central and regional, is the availability of employment for its population. the availability of employment is often not sufficient. based on data from the 287 indonesian migrant workers protection agency (bp2mi), most indonesian migrant workers (pmii) departed abroad from east java. see figure 1 below: source: bp2mi (2020) figure 1. provinces contributing the most migrant workers in 2018-2020 figure 1 above shows that although the trend of sending immigrant workers has decreased, east java province remains the largest contributor to indonesian migrant workers, followed by central java, west java, ntb and lampung. the latest data in 2022 shows that east java province has the highest number of migrant workers, namely 3,117 (29%), central java as many as 844 (7.7%) from bali. this condition shows that east java province has a high potential to send migrant workers. meanwhile, when viewed based on the most popular destination countries, hong kong is around 1,908 people (64.18 percent), taiwan is around 810 people (27.25 percent), while the rest is around 8.57 percent is pmi to singapore, malaysia and brunei darussalam (bps, 2019). however, in terms of the number of remittance shipments, migrant workers in the middle east are the largest contributors to remittances compared to southeast asia or asia, where the value reached us$ 809 million (bank indonesia, 2020). when viewed by country, saudi arabia is the largest remittancesending country (see figure 2). source: bank indonesia (2020) figure 2. most significant number of pmi remittances by country of origin in 2020 0 1000 2000 3000 4000 5000 6000 7000 8000 jawa timur jawa tengah jawa barat nusa tenggara barat lampung 2018 2019 2020 0 100 200 300 400 500 600 700 800 singapura hong kong taiwan malaysia arab saudi in u s $ m il li o n 288 however, the high number of migrant workers and the improving economic conditions in east java were followed by an increase in the number or rate of divorces among migrant workers. various regions in east java reported an increase in divorce cases. in the first quarter, the number of divorce lawsuits that came in was 2,677, which was as many as files, but for filing divorce lawsuits reached 1,485 filing files. based on the 1,485 case reports, 1,124 files have been decided by the malang regency religious court (toski, 2019). as reported by the jakarta post that the blitar religious court accepted 2,000 divorce applications generally made by women migrant workers. of the 1,839 application cases that have been submitted, 1,309 were filed by the woman (wife), while the rest were by the husband (hasani, 2019) divorce cases often occur in migrant families. this is caused by several factors, including internal factors and external factors. where these internal factors come from within or internal family problems such as lack of intense communication or interaction, lack of optimality in solving a problem, there is boredom from both sides, and there begins to be a sense of incompatibility with each other. meanwhile, external factors come from outside the family sphere such as social currents, third parties' presence, and others' influence. of these two things, this divorce occurred due to their failure to carry out their respective role bonds (ihromi, 2019). so it can be said that divorce is a result of dysfunction of the roles carried out by husband and wife in the family, one of which is as a migrant worker. the existence of divorce cases in the families of migrant workers is interesting to investigate further. because as agreed, the impetus to become a migrant worker is to get better economic opportunities but after that, it causes a shock to relations household with a divorce. mortelmans (2020) in economic consequences of divorce, explains that consistent findings in the literature suggest women are economically disadvantaged after divorce. men tend to lose little or no income after a divorce, whereas financial losses for women can be substantial. all studies examining the financial consequences of relationship separation have found that income declines are greater and recovery periods are more difficult and more protracted among parents (especially mothers) rather than among childless individuals (e.g., jarvis and jenkins 1999; mortelmans and jansen 2010). therefore, the focus of research on the financial consequences of divorce for parents turns to the problem of poverty for couples who take care of the couple's children after the breakup (in many cases, mothers) (mortelmans, 2020). the results of saputra's research (2018) in indonesia show that one of the causes of divorce is the high number of female workers. furthermore, eliza umami (2013) said that the social impact of migration is divorce and poor child conditions. meanwhile, the economic impact includes the transformation of jobs, incomes, expenditures and consumption patterns as well as the investment of migrant families using remittances to pay debt and investments. hakim's research (2004) says that labor migration triggers factors that cause divorce, namely economic and biological factors. economic factors begin with changes in the role of breadwinners or major contributors to the economy, the role of managing household finances, and changes in power authority in the family caused by changing traditional roles. this study tries to fill in the gaps in how overseas and socio-demographic migration affects the divorce rate and economy of migrant workers in east java. the objectives of this study are 1) knowing the effect of overseas migration on the divorce status of migrants in east java. 2) knowing the effect of overseas migration on the economic status of migrants in east java. 3) knowing the effect of divorce on the economic status of migrants in east java. 4) knowing the influence of sociodemographic conditions on the economic status of migrant workers in east java. 289 methods in order to explain the direction or train of thought of the researcher when explaining the topic under study, the conceptual framework of this research is compiled. the conceptual framework's purpose is to answer research questions and the relationships between them. based on this understanding, the conceptual framework used in this study can be described as follows: source: data processed by author, (2019) figure 3. conceptual framework the conceptual framework in this study starts from the magnitude of outbound migration flows where the variable calculated is the number of pmi (indonesian migrant workers) which is quite a lot in east java. this greatly affects the economic conditions of migrant families and also affects the divorce rate of migrant families themselves. this study tried to examine the effect of migration and divorce of migrant families on economic status. with this research, it is hoped to determine the extent of the influence of migration and divorce on the economic level. this is seen from the number of pmi, income which is a variable of the economic level and the number of divorces specifically for pmi families in east java. according to suliyanto (2009:53), "a hypothesis is a temporary answer that wants to be tested for truth through research". it is said to be a quick answer because the hypothesis is the answer to the problem formulated in the formulation of the problem, while the truth of the hypothesis needs to be tested first through data analysis. in this study, there are two models so there are two bound variables, namely: 1) divorce status and 2) economic level. based on the hypothesis model, a research hypothesis can be formulated as follows: h1: it is suspected that overseas migration affects the divorce status of migrants in east java h2: it is suspected that overseas migration affects the economic status of migrants in east java h3: it is suspected that divorce affects the economic status of migrants in east java h4: it is suspected that socio-demographic conditions affect the economic status of migrant workers in east java the research method is used as a guide or guide for researchers in conducting their research so that results are obtained in accordance with the problem and conclusions appropriately. research methods can be interpreted as a scientific way to obtain valid data with the aim that it is found, developed, and proven by a specific knowledge so that, in turn, it can be used to understand, solve, and anticipate problems (sugiyono, 2010:5). research data and variables. this study used quantitative data, which, according to the source, included secondary data. quantitative data is data in the form of a collection of numbers, while secondary data is data obtained not directly. the secondary data here uses time series data migrant divorce rate economic level of migrants migration and sociodemographics migration and sociodemographics towards divorce through the economic level 290 or also called annual data, and data between spaces (cross-section). the entire secondary data used in this study was obtained from the central statistics agency (bps). the data used in this study are secondary data obtained by researchers from various existing sources. according to sarwono (2006), research with secondary data uses data not from the first source to obtain data or information to answer the problem under study so that this secondary data comes from the second, third, and so on. it can be interpreted that the data in this study has passed through one or more parties who are not researchers themselves. therefore, accuracy and examination need to be carried out. the data used in this study is from the national energy survey (sakernas) collected by the central statistics agency (bps) of the republic of indonesia. sakernas february 2017 was held in all provinces in the territory of the republic of indonesia. the size of the february 2017 sakernas sample was 5,000 census blocks or 50,000 households to obtain estimated data up to the provincial level. meanwhile, in sakernas august, the sample size was 20,000 census blocks, consisting of 5,000 census blocks of the february sakernas sample, and 15,000 census blocks were additional sakernas samples. the additional sample of 15,000 census blocks is intended to obtain estimated data up to the district/city level. in the study, 419 samples met the criteria as indonesian migrant workers in east java. dependent variables. this study will first test the probability of overseas migration by migrant workers against divorce status using the probit model. then, with the status of divorce and overseas migration carried out by migrant workers, it was tested using multiple linear regression to determine the relationship of their influence on the economic status of migrant workers as measured by the amount of income earned each month. therefore, this study's dependent variables are twofold: divorce status (variable dummy) and the economic level of migrant workers. independent variable. in order to achieve the research objectives, the variables used in this study are grouped into three, namely: (a) overseas migration, that is, the movement of residents from one region to another, in this case abroad, with the aim of working. in this case, migration is calculated by the number of pmis working abroad; (b) pmi divorce status, which is the divorce status of migrants measured using dummy variables; (c) pmi's social demographic condition, which is the social condition of pmi, is viewed based on age, gender, education, and occupation. according to ghozali (2016), descriptive statistics are statistics that are used to analyze data by describing or describing the data that has been collected as it is without intending to make conclusions that apply to the general public or generalizations. data analysis methods. probit analysis is used to determine the probability of migrant workers getting divorced because the first dependent variable studied is qualitative/dichotomous/dummy or included in binary logistics. the equation of the probit model for research is as follows: 𝑌 = 𝛽0 + 𝛽1 𝑋1 + 𝛽2𝑋2 + 𝛽3 𝑋3 + 𝛽4 𝑋4 + 𝛽5 𝑋5 + 𝛽6 𝐷6 + 𝑒 information: y : pmi divorce probability (1= divorced) x1 : dummy migration status (1 = migrant worker) x2 : income x3 : age x4 : dummy gender (1 = male) x5 : level of education (length of schooling) x6 : type of work (number of hours worked) 291 then, multiple linear regression analysis is used to determine the influence between independent variables on dependent variables. so multiple regression analysis will be carried out if the number of independent variables is at least two (sugiyono, 2017). as for the equation of multiple linear regression, it can be formulated as follows: 𝑌 = 𝑎 + 𝛽1 𝑋1 + 𝛽2 𝑋2 . . . . . . . + 𝛽8 𝑋8 + 𝑒 information: y : economic level (income) x1 : dummy divorce pmi (1 = pmi divorced) x2 : dummy country of migration destination (1 = southeast asia) x3 : dummy country of migration destination (1= asia) x4 : dummy country of migration destination (1 = middle east) x5 : age x6 : dummy gender (1 = male) x7 : level of education (length of schooling) x8 : type of work (number of hours worked) β0 : constant β1β6 : regression coefficient ɛ : residual result and discussion based on the analysis conducted to determine the tendency of migrant workers to divorce in east java, a probit analysis was carried out. the following are the results of estimating the probability of divorce of migrant workers using the probit regression model. table 1. estimation of the effect of overseas migration on divorce in east java probit regression number of obs = 42,781 lr chi2 (6) = 9013.68 prob > chi2 = 0.0000 log-likelihood = -13720.162 pseudo r2 = 0.2473 divorce coef. std. err. z p> ┃z┃ [95% conf. interval] stmigration .3255848 .0926034 3.52 0.000 .1440854 .5070842 income 2.06e-08 8.00e-09 2.58 0.010 4.98e-09 3.63e-08 age .0433046 .0006837 63.34 0.000 .0419645 .0446447 sex -.7646104 .0183786 -41.60 0.000 -.8006317 -.728589 schoolingtime -.0249254 .0019925 -12.51 0.000 -.0288307 -.0210201 d_workingtime -.0512951 .0314581 -1.63 0.103 -.1129518 .0103617 _cons -2.845263 .043086 -66.04 0.000 -2.92971 -2.760816 source: processed by sakernas, 2022 it is known that the status of overseas migration has a positive and significant effect on divorce in east java. in accordance with a study conducted by wilekens & kulu (2018), that migration abroad can increase the risk of divorce. the reason is that couples who work abroad have a higher risk of divorce than couples who have never worked abroad. physical arak that occurs when one of the spouses works abroad can affect the quality of communication and interaction between the spouses, thereby increasing the risk of divorce. in addition, the new cultural and environmental differences that one of the couples has to face can generate stress and pressure that can affect the stability of the home relationship stairs. 292 a person's high-income level also influences the decision to divorce which can happen for several reasons. first, someone with a higher income may be better able to bear the costs of divorce and live independently afterward, so they are more likely to decide to divorce than people with lower incomes. in addition, people with higher incomes may be more likely to have access to legal aid and counseling services, which can assist them in making informed decisions about divorce. people with lower incomes may not have access to such services, so they may be less understanding of the legal and emotional implications of divorce, and therefore are more likely to stay together even if their relationship is not harmonious. age is also a significant factor determining the decision to divorce. according to studies by kim & axinn (2008) and manning & brown (2006) in the journal of marriage and family, a person's age can influence the decision to divorce. the study found that younger people were more likely to divorce than older people. scientifically, this can be explained by the theory of human growth and development. at a young age, a person is still in an intense stage of growth and development, and they may be more easily affected by factors such as peer pressure, changes in needs and priorities, and changes in the financial situation. this can make them more inclined to make drastic decisions, such as divorce, to overcome problems in their relationship. according to several studies by schoettle (2010), women tend to be more likely to divorce than men. one of the explanations is that women are more likely to experience domestic violence than men, and domestic violence is one of the factors that can increase the risk of divorce. people with low levels of education tend to be more likely to divorce than people with a high level of education. one of the explanations is that people with low education may lack the skills to manage problems and conflicts in their relationships, so they are more likely to experience failures in their relationships and eventually divorce (schoettle, 2010; breault & breault, 2008). in addition, people with low education may also lack access to legal aid and counseling services, which can assist them in making informed decisions about divorce. this can make them more reluctant to divorce and more inclined to look for alternative solutions to overcome problems in their relationship. people with higher working hours are more likely to divorce than those with lower working hours. one explanation is that people with higher working hours may have less time to manage problems and conflicts in their relationships, making them more likely to experience failures in their relationships and eventually divorce. in addition, people with higher working hours may also experience higher stress and stress, which can affect their mental and emotional health. this can make them more prone to problems in their relationship and more likely to divorce (bartley, m., & carter, s., 2009). table 2. remedial estimation of the effect of foreign migration and socioeconomic status on the income of migrant workers in east java source ss df ms number of obs = 381 model 3.2430e+13 8 4.0538e+12 f (8, 372) = 5.71 residual 2.6405e+14 372 7.0980e+14 prob > f = 0.0000 total 2.9648e+14 380 7.8020e+11 r-squared = 0.1094 adj r-squared = 0.0902 root mse = 8.4e+05 income coef. std. err. t p> ┃t┃ [95% conf. interval] divorce 370713.3 146264.5 2.53 0.012 83104.33 658322.3 asia -127853.9 271018 -0.47 0.637 -660773.4 405065.5 southeast 110278.4 252237.2 0.44 0.662 -385711.1 606268 middleeast -28662.7 278426.3 -0.10 0.918 -576149.5 518824.1 age -12592.44 4844.542 -2.60 0.010 -22118.56 -3066.314 293 sex 441078.2 100637.9 4.38 0.000 243187.8 638968.7 schoolingtime 23428.77 12324.94 1.90 0.058 -806.5153 47644.05 d_worktime -163253.6 170379.7 -0.96 0.339 -498281.8 171774.5 _cons 341136.4 362977.9 0.94 0.348 -372609.4 1054882 source: processed by sakernas, 2022 from the results of regression estimates, it is known that divorce has a positive and significant effect on the income level of migrant workers in east java. this is in accordance with previous studies that stated that divorce can increase a person's income in the short term, but can lower their income in the long run. after a divorce, a person will likely have access to resources and wealth previously shared with their spouse, so they will likely have a higher income in the short term. however, in the long run, divorce can lower a person's income because they may experience economic hardship due to the cost of divorce and live independently afterward. in addition, divorce can also decrease a person's quality of life, which can affect their performance at work and lower their income (bartley & carter, 2009). meanwhile, the country of destination for migration does not have a significant effect on income levels. however, according to chiswick, b. r., & miller, p. w. (2002); ottaviano, g. i., & peri, g. (2006), migrant destination countries can influence a person's income level. one explanation is that countries with higher income levels and more jobs will offer better job opportunities for migrants so that they will have higher incomes than countries with lower income levels. in addition, countries with better social protection systems can provide financial support for migrants experiencing economic hardship to have a more stable income than countries with weak social protection systems. migran with old age has a lower income than migrants with young age. one of the explanations is that migrants with old age may lack the skills and work experience needed in their destination country, so it may be challenging to get a quality job and earn a high income. people with old age may also have difficulty adjusting to the new culture and environment in their destination country, so they may find it difficult to integrate and gain access to better job opportunities. this can affect their income and cause lower incomes (chiswick & miller, 2002; dustmann & preston, 2005). male migrants with higher levels of education have higher incomes than female migrants. one explanation is that men are more likely to have the skills and work experience needed in their destination country, so they find it easier to get quality jobs and earn a high income (dustmann & preston, 2005). men are also more likely to work in more lucrative sectors and have the opportunity to rise through the ranks and earn more significant raises than women. this can affect their income and cause them to have a higher income. meanwhile, the number of hours worked is negatively and insignificantly related to income levels. one explanation is that migrants will probably work more hours to make ends meet, but this does not necessarily guarantee that they will earn higher incomes (chiswick & miller, 2002). in addition, a high number of hours worked can also cause migrants to experience fatigue and stress, which can affect their performance at work and lower their income. therefore, the number of hours worked is not always a factor affecting the income of migrants. conclusion based on the discussions outlined in front of overseas migration, it affects the probability of the tendency to divorce in east java. meanwhile, the influence of overseas migration does not significantly affect the economic status of migrants in east java. divorce affects the economic income 294 of migrants in east java in the short term. the socio-demographic conditions of older migrants, men, have better education and affect the increase in the income of migrant workers in east java. references abdullah, boedi, & saebani, b. a. 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(2014). kehidupan sosial ekonomi tki dan tkw serta dampak sosial psikologis pendidikan anak. jurnal pendidikan pancasila dan kewarganegaraan 27(1). https://doi.org/10.2307/2060237 https://malangvoice.com/angka-perceraian-di-kabupaten-malang-didominasi-faktor-istri-gugat-cerai https://malangvoice.com/angka-perceraian-di-kabupaten-malang-didominasi-faktor-istri-gugat-cerai 27 an examination of adolescent girls' and young women's entrepreneurial knowledge in south africa: longitudinal study volume: 4 number: 1 page: 27 36 jean damascene mvunabandi1, bomi cyril nomlala2, lawrence gadzikwa3 1durban university of technology 2university of kwazulu-natal 3hand in hand southern africa corresponding author: jean damascene mvunabandi e-mail: mvuna2020@gmail.com article history: received: 2022-10-25 revised: 2022-12-21 accepted: 2023-01-16 abstract: motivated by the lack of empirical research on entrepreneurial knowledge training among adolescent girls and young women in south africa and elsewhere, this article examined the entrepreneurial knowledge among 3584 adolescent girls and young women from four provinces, namely kwazulu natal, mpumalanga, eastern cape and western cape in south africa. this study adopted a quantitative and descriptive research approach. secondary data collected using a questionnaire survey during entrepreneurial mindset and skills training from july-october 2021 by the large anonymized not-for-profit organization based in south africa was used for data analysis. robustness analysis was entirely performed using descriptive statistics using spss version 28.0. the findings from the empirical part of this research statistically proved that adolescent girls and young women improved their knowledge entrepreneurially after training, which is evident in most of the extent literature. this article contributes to the current body of knowledge as it fills in the gap and contributes significantly to the entrepreneurial mindset skill and knowledge improvement among adolescent girls and young women in south africa. keywords: entrepreneurial knowledge, adolescent girls and young women (agyws), entrepreneurial mindset. cite this as: mvunabandi, j. d., nomlala, b. c., & gadzikwa, l. (2023). “an examination of adolescent girls' and young women's entrepreneurial knowledge in south africa: longitudinal study”. international journal of environmental, sustainability, and social sciences, 4 (1), 27 36. introduction entrepreneurial capability and knowledge are the innovative practice that leads to discovering and evolving opportunities and then setting up the proper behavior to effectively exploit those business opportunities, marketable and profitable (davis, hall, & mayer, 2019; kanonuhwa, rungani, & chimucheka, 2018) fully. however, unemployment due to a lack of entrepreneurial knowledge among adolescent girls and young women (agyws) is a subject that has received a lot of attention globally and in south africa, to be specific (dawson, 2021). specifically, statistics show that the global unemployment rate from 2010 to 2020 is escalating. the global rate of unemployment amounted to 6,47% in 2021 (2017=5.55%; 2018= 5.37%; 2019= 5.37%, and in 2020=6.7% (huikari & korhonen, 2021). shockingly, much more recently, the statistics of south africa’s quarter labour force survey (qlfs) report released in june 2021 by statistician-general risenga maluleke revealed that south africa's unemployment rate reached 35.3% in the first three months of 2021, the rise for unemployment rate has forced the developed and developing countries to tackle its consequences (anastasiou, argiri, komninos, dermatis, & papageorgiou, 2021; mutarubukwa, 2021). nowadays, south africa has become a high temple of unemployment, especially due to the need for more entrepreneurial mindsets and skills among adolescent girls and young women 28 (ijeoma & ndedi, 2021). worse still, unemployment among these particular economic segments is a global pandemic that continues to marginalize agyws in participating in inclusive development and growth (chitiga, henseler, mabugu, & maisonnave, 2021). it has led to the acknowledgment that entrepreneurs are of particular importance for the country's economy, and the south african government, to a very large extent, recognized the crucial role of developing and supporting the small and medium micro-enterprises (smmes) sector. according to botha, nieman, and van vuuren (2021), this could lead to the reduction of unemployment among youth and promote wealth creation through many agencies, including wealth relatives and family members (wrfm), local operatives (youth cooperatives), junior achievement south africa (jasa) in school program, south africa’s enterprise and supplier development landscape, tshepo 1 million, national empowerment fund (nef), small enterprise finance agency (sefa), national youth development agency (nyda), department of small enterprise development agency (seda), and ford resource and engagement centre (frec). furthermore, the government's focus over the past few years has been on training entrepreneurs to some extent on developing the previously disadvantaged population. however, agyws, who are the majority and the nation's future, have been excluded and are seen as newcomers to the space of entrepreneurship and therefore need to have adequate entrepreneurial knowledge to start and grow businesses (ulrich, 2018). in contrast, valla (2019) argues that south africans, in general, are not educated to become entrepreneurs but to enter the labor market as employees and consumers of existing jobs instead of creators of new jobs. smith‐hunter and boyd (2020) report an overall lack of robust entrepreneurial elements in the education system in south africa and a lack of entrepreneurial mindset and skills among agyws. however, there is a significant role and need for an entrepreneurial mindset and skills. schindehutte, morris, and kuratko (2019) interviewed several south african entrepreneurs to get data on the main barriers they face. overall the results indicate that the need for entrepreneurial awareness, understanding, mindsets, training and education are the south african entrepreneurs' most frequently mentioned weaknesses. financial and business planning is the second most frequently mentioned barrier. the interviewees thirdly mentioned access to financial support for start-up capital. these findings largely contribute to the limitation of entrepreneurship development in south africa. there is an urgent need to examine agyw's entrepreneurial knowledge and training needs and whether key role players in south africa could look after these needs. this research deals with whether agyw's entrepreneurial knowledge and capability will be effective in assisting them in starting their businesses. it aims to address the frequently mentioned barriers to agyws, entrepreneurial skills and negative attitudes toward failure. other studies have called to examine the entrepreneurial knowledge of women who have been successful in entrepreneurship and other factors that greatly drive their success (schindehutte et al., 2019). it is essential that unemployment among agyws is eradicated or significantly reduced in south africa. there has been growing consensus at the global level in linking unemployment reduction with entrepreneurship skills via robust awareness and training among agyws (pretorius, nieman, & van vuuren, 2017; stanger, 2020). supporting this view, orhan and scott (2021) claim the crucial roles different types of education or training have to play: (1) education about enterprise, which deals mostly with awareness creation and seeks to foster skills, attitudes and values appropriate to starting, owning, running, managing in a successful business enterprise (2) education for enterprise-specifically deals with the preparation of aspiring entrepreneurs for a career in selfemployment, talented entrepreneurs are taught the practical skills required to start their ventures and (3) education in the enterprisewhich is mainly deals with appropriate management training for established entrepreneurs ensuring the sustainable growth of the enterprise. by contrast, lindh 29 and thorgren (2021), however, argue that an actual entrepreneurial mindset involves art and science. on the science part, moses and akinbode (2014) postulate that it involves business and management functional skills, which is teachable using a conventional pedagogical approach, while entrepreneurial as art relates to creative and innovative attitudes of entrepreneurship which is not easily teachable. however, for agyws in south africa, the gap between what is art and science is much wider. it is because there has been an ongoing debate about whether entrepreneurial skills and knowledge are teachable. the entrepreneurial mindset is one of the critical drivers to be considered in the success or failure of the business. it simply means that business without entrepreneurial capability adoption is more susceptible to fail than succeed. commarmond (2017) agrees with the following authors that education determines whether or not an entrepreneur progresses beyond the start-up phase. supporting this view (davis et al., 2019) add that an entrepreneur's education level seems to impact the average number of jobs he/she creates. mitchell (2020) concludes that establishing entrepreneurial knowledge could promote flexibility, creativity, ongoing innovation and renewal and enhance value creation and job formation. it is also essential to provide a sequenced process for preparing agyws to succeed in incomegenerating activities, strengthen their self-sustenance, enhance all necessary entrepreneurial skills and practical knowledge and link them with employment entrepreneurship opportunities. it can be done by (1) building agyw's knowledge of how to identify business opportunities, mobilizing resources to exploit fully the opportunity and execute the business model, and (2) equipping agyw with coping strategies for resilience to setbacks. the objective of this article was to examine baseline (pre-test answers) against endline survey (post-test answers) of the entrepreneurial mindsets, knowledge and skills among 3584 agyws from four provinces of south africa, namely: eastern cape, western cape, mpumalanga and kwazulunatal surveyed from july to october 2021. the study also assessed how best entrepreneurial mindset and skills training had driven the development and growth of agyw's mindsets towards entrepreneurship. the next logical question could be, "how can entrepreneurial mindset, knowledge and skills be taught and delivered to a wide range of agyws with desperate profiles and needs in south africa. this article contributes to the current body of knowledge in many ways: the current study's findings contribute towards measuring entrepreneurial mindset skills and knowledge among agyws. the novel nature of the entrepreneurial mindset skills and knowledge training among agyws in south africa is a much-needed program to be followedup by the government and other key stakeholders to include all young south africans. the novel aspects framework developed from this article is highly relevant to improve significantly agyws entrepreneurially. this article offers entrepreneurship trainers and educators a real platform for future development in entrepreneurship. the relevant output from this article has been the measurement of entrepreneurial knowledge improvement framework among agyws in south africa, such a framework for entrepreneurial mindset skills and knowledge training would benefit the government, key stakeholders in the field and funders within entrepreneurship programs. there is a contribution to the field because this article statistically proved that entrepreneurial training intervention effectively improves agyws knowledge entrepreneurially. these contributions are crucial for augmenting entrepreneurial training and education programs that are effective and highly relevant, thereby improving and boosting adolescent girl's and young women's knowledge entrepreneurially. based on the description above, the authors chose the study's title, “an examination of adolescent girls' and young women's entrepreneurial knowledge in south africa: longitudinal study”. 30 methods this quantitative research project used longitudinal data from large anonymized south african not-for-profit organizations. preand post-tests were to measure knowledge gained by the agyws in entrepreneurship training intervention framework. this analysis randomly used 100%, 3584 respondents [agyws] who were trained. 654 participants' results were from western cape, 2288 from mpumalanga, 188 from eastern cape and 454 from kwazulu natal. the data set for this study contains longitudinal dimensions (from julyoctober 2021) as 3584 agyws across the four provinces namely: eastern cape (ec), kwazulu-natal (kzn), mpumalanga (mp) and western cape (wc) trained within that particular period of time. descriptive statistics were used to analyze quantitative data, including percentages, frequencies, standards deviations, and means. chi-square test, linear regression analysis and pearson correlation analysis were performed to determine whether there is a statistically significant relationship between variables. result and discussion entrepreneurship mindset skills and knowledge training took place successfully and that agyws learned and gained entrepreneurial and business skills and knowledge after t the completion of the content. this finding confirms that entrepreneurship training among agyws effectively improves their entrepreneurial mindset, skills and knowledge significantly. these results support the literature that notes that south africans are not educated to become entrepreneurs but to enter the labor market as employees and consumers of existing jobs instead of creators of new jobs (smith‐hunter & boyd, 2020; valla, 2019). however, the results of the current study contradict amit and muller (2020) study that entrepreneurial training or education can transfer and communicate to young women the skills, ability and knowledge necessary to identify potential business opportunities. it is supported by ulrich (2018) who stated that young girls are the majority and the nation's future and are seen as newcomers to the game of entrepreneurship and therefore do not have adequate entrepreneurial knowledge to start and grow businesses. the only variable that indicates no statistically significant improvement before and after entrepreneurship is: performing micro-value chain analysis in the local community can lead agyws to get an entry-level paid job or business opportunity. the mean after the completion of training is equal to the mean before training, indicating that the respondents had the same rating or opinion on this variable. furthermore, questionnaire items 4, 5, 6, 7 and 8 indicates that there is insignificant improvement before and after training as the means after training was slightly less, which indicates that the respondents had lower rating opinion on their knowledge on these variables. however, questionnaire items 1, 2,3, and 6 indicate statistical knowledge improved significantly as their means after training were higher, which indicates that the respondents had higher ratings or opinions on the knowledge entrepreneurially. the only variable that indicates that there is no statistically significant improvement before and after entrepreneurship is: performing micro-value chain analysis in the local community can lead agyws to get an entry-level paid job or business opportunity. the mean after the completion of training is equal to the mean before training, indicating that the respondents had the same rating or opinion on this variable. furthermore, questionnaire items 4, 5, 6, 7 and 8 indicates that there is insignificant improvement before and after training as the means after training was slightly less, which indicates that the respondents had lower rating opinion on their knowledge on these variables. however, questionnaire items 1, 2,3, and 6 indicate statistical knowledge improved significantly as their means after training were higher, which indicates that the respondents had higher ratings or opinions on the knowledge entrepreneurially. 31 this finding also agrees with previous studies such as smith‐hunter and boyd (2020), who reported an overall lack of robust entrepreneurial elements in the education system in south africa and a lack of entrepreneurial mindset and skills among young women. the high chi-square and p-value greater than 0.05 indicate no statistical significance between dependent and independent variables. from the results in the above table, chi-square value of 35.987,122.024, 18.069, 72.336, 54.237, 72.336, 72.336 and a p-value of .000 was found. since the pvalue of .000 is less than 0.05 on the questionnaire items 1, 2, 3, 4, 6, 8, and 9, it means that we reject the null hypothesis and conclude that the agyws' actual entrepreneurial knowledge improved significantly entrepreneurially. however, for questionnaire items 5 and 7, the null hypothesis is accepted, and the alternative hypothesis is rejected since their p-value was more significant than 0.05. it implies that entrepreneurial mindset skills and knowledge training significantly improve agyws entrepreneurially in south africa. these findings are supported gouvea et al. (2021), who found that an entrepreneur introduces a new or improved product or service, introduces a new production or marketing method; opens up a new market; uses a new source of supply of raw materials or other components, and creates a new organization. the current study's findings align with the current body of knowledge that states that women are keen to use sources of entrepreneurial training and business advice to act upon it and place a higher value on such advice (wickham, 2019). the current study's findings in this area also support the current body of knowledge that found that the positive pull factors, such as a career path that offers entrepreneurial opportunities or education, give a person adequate and appropriate knowledge and business opportunity. in contrast, push factors to encourage entrepreneurship for reasons such as traditional jobs being less important or an option (kirkwood, 2019). moreover, the current study's findings support mitchell's (2020) finding that establishing entrepreneurial knowledge could promote flexibility, creativity, ongoing innovation and renewal, enhancing value creation and job formation among youth. the findings of the current study also support the findings of other studies that concluded that there is a real correlation between the personality traits of the big five model, such as extraversion, agreeableness, openness, consciousness and neuroticism and the success of entrepreneurial activities (rucker & galinsky, 2021). however, the findings of the current study contradict moses and akinbode (2014), who found that entrepreneurial is the science that involves business and management functional skills, which is teachable using a conventional pedagogical approach. on another side, entrepreneurial is an art that relates to creative and innovative attitudes of entrepreneurship which is not easily teachable. based on the regression analysis results for the entrepreneurial mindset skills and knowledge variables q1, q2, q3, q4, q5, q6, q8, and q9 of the study, the researcher can therefore draw a valid conclusion on the crucial role of entrepreneurial mindset skills. knowledge training as a tool for improving knowledge of adolescent girls and young women entrepreneurially as the value of significance (p-value) was less than 5%. the findings of the current study show that the increased entrepreneurial knowledge variable is driven by training conducted. the coefficients of pushed q1, q2, q3, q4, q6, q7, q8, and q9 are statistically significant at the 5% confidence level and positive. the coefficients on the entrepreneur, successful entrepreneur, product or service marketing, the rate of entrepreneur's failure, background of successful entrepreneurs, product positioning, e-business, and performing micro-value chain analysis were both significant and positive at a 5% level. we are 95% confident that the current entrepreneurial skills and knowledge leverage cited above has a significant positive effect on the agyws measured by post-tests. the findings are statistically significant at the 1% confidence level for the agyws to the extent of 1.134. it implies that an increase in the training intervention is associated with an increase in their knowledge improvement 32 entrepreneurially. these results are in line with the current body of knowledge that states that the willingness of women proprietors to acquire formal business and entrepreneurial skills training and to develop non-formal management skills such as networking and flexibility is of huge benefit for women entrepreneurs (johnson, 2019; kirkwood, 2019; mathisen & arnulf, 2016). conclusion this article examined adolescent girls and young women's entrepreneurial knowledge in south africa, the findings of the current study confirmed that training intervention was highly effective in improving potential agyws in four provinces of south africa knowledge entrepreneurially and can therefore be seen as a compulsory sequenced program for any young person whether male or female in south africa. this article offers entrepreneurship trainers and educators a real platform for future development in entrepreneurship. the appropriate chi-square test was executed on the relevant variables, and statistical entrepreneurial knowledge improved significantly. furthermore, the null hypotheses were rejected based on descriptive statistics analysis, and the alternative hypotheses were accepted. overall the result showed that agyws expectations were highly met directly after entrepreneurship training. this article demonstrated that agyws gained new skills and knowledge to initiate new venture businesses and increased the entrepreneurial competencies and abilities. the relevancy of entrepreneurial training was examined and measured and proved at all levels of significance in improving entrepreneurial mindset skills and knowledge as introduced by hochanadel and finamore (2015). the southern african government should target and immensely assist, and equip agyws with entrepreneurial skills on how to become job creators rather than job seekers by investing in this field. however, the most outstanding contribution of our longitudinal research is anticipating a negative impact if no extensive follow-up is made after training. this article proposes a framework for linking agyws and entrepreneurship opportunities through an entrepreneurial skills training capability-based conceptualized model. the article recommends that the service provider make robust and rigorous short-medium and long-term follow-ups to evaluate the intended training impact and outcomes. more resources should be invested in the organization conducting this valuable training to make short, medium and long-term follow-ups on agyws trained and expand the covered areas. the study was only limited to agyws, quantitative research design was adopted, and all limitations, such as weakness in dealing with the social complexities of a phenomenon and its inflexibility because the same questions were asked in the same manner and format linked with this methodology apply to this research, future research could be conducted using a mixed method approach to overcome the limitations this study encountered. since the research was limited to only four provinces, it is extremely difficult to generalize the findings to the whole country. it is suggested that research be conducted on other provinces in order to compare the findings. references adhikary, d., rai, a., & rajaratnam, b. 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(2016). the big five personality dimensions and entrepreneurial status: a meta-analytical review. journal of applied psychology, 91(2), 259. https://doi.org/10.1037/00219010.91.2.259 https://doi.org/10.1037/0021-9010.91.2.259 https://doi.org/10.1037/0021-9010.91.2.259 social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 36 factor influence mental in adolences volume 1 nomor 1 march 2020 page 36-40 1alva cherry mustamu, 2nur hafni hasim, 3furaida khasanah 1,2 poltekkes kemenkes sorong, papua barat, indonesia 3 poltekkes kemenkes yogyakarta, yogyakarta, indonesia corresponding author: alva cherry mustamu, poltekkes kemenkes sorong, papua barat, indonesia e-mail: alvamustamu@gmail.com article history: received: 2020-02-28 revised: 2020-03-09 accepted: 2020-03-28 abstract: the mental condition of adolescents and children in indonesia is currently alarming. adolescents are vulnerable to various problems at the stage of development, such as mental and emotional problems related to emotional disturbances, depression, resistance, and behavioral disorders. the behavior or actions that arise by each individual depends on the emotional and thought conditions that arise before they decide to do something. the research is a descriptive-analytic study with a cross-sectional design aimed to determine the conditions that affect mental health in 80 teenage students of smk negeri 1 sorong. the measuring instrument used was a questionnaire. simple logistic regression analysis test results show that parenting style, motivation, and discipline simultaneously have an effect on adolescent mental health with a significance value (0,000 <0.005). discipline, learning motivation has an influence on adolescent mental health with a significance value (0,000 <0.005), but parenting does not affect adolescent mental health with a significance value (0.382> 0.005). adolescents need support, including the environment, to prevent mental disorders because it has a close relationship with academic success. keywords: adolescents, discipline, mental health, motivation, parenting style cite this as mustamu, a.c., hasim, n.h., khasanah, f., (2020). factor influence mental in adolescents. international journal of environmental, sustainability, and social science, 1(1), 36-40. https://doi.org/10.38142/ijesss.v1i1.40 introduction adolescence is a unique and formative period due to various physical, emotional, and social changes, including exposure to poverty, abuse, or violence, which make adolescents vulnerable to mental health problems. begin promoting psychological well-being and protecting adolescents from bad experiences and risk factors that can affect their potential to develop is very important for their physical and mental health well-being in adulthood. it is estimated that 10-20% of adolescents globally experience mental health conditions, but this is still poorly diagnosed and treated (vereinte nationen & büro für drogenkontrolle und verbrechensbekämpfung, 2019; who, 2019). depression and anxiety have adverse consequences on adolescent development, including achieving lower education, dropping out of school, disruption of social relations, and an increased risk of substance abuse, mental health problems and suicide (hetrick et al., 2016) many factors determine mental health outcomes. the more risk factors faced by adolescents, the greater the potential impact on their mental health. some adolescents are at greater risk from mental health conditions because of their living conditions, stigma, discrimination or exclusion, or lack of access to quality support and services. the who mental health action plan, 2013-2020, incorporates the concepts of mental health promotion, prevention and treatment of mental illness, and rehabilitation. in particular, aspects of the development of children and adolescents, including, for example, the ability to manage thoughts, emotions, and build social relationships, and the talent for learning, are emphasized in plans as critical aspects that must be dealt with mentally. in indonesia, most children of this age are still undergoing an education at school. there is sufficient supporting evidence about the potential of these interventions for schools to create a positive climate based on instructional and emotional support, solidarity, and friendship that enhance the welfare of children and society (bloemraad & terriquez, 2016; puffer et al., 2016). however, the problem is whether the school can create a positive climate so that adolescents do not experience mental problems or the school instead becomes a media of mental problems. the literature analyzed highlights the importance of preventive interventions in which different agents work together towards a common goal of promoting the mental health of children and adolescents (atkins et social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 37 al., 2015; kia-keating et al., 2017). but to find a solution to the problem, it must be known in advance the root of the problem that has been causing interference or mental instability in them method this study was an observational analytic study using a cross-sectional study to determine the factors that influence the mental health of 80 adolescents 12-17 years old at smk negeri 1 sorong taken using consecutive sampling. materials and research tools used were 4 questionnaires, namely parental authority questionnaire-revision (paq-r) (reitman et al., 2002), disciplinary and motivational questionnaire (suranto, 2009) and general mental health (dwairy & menshar, 2006). the ethics committee approved this study of the sorong health ministry of health poltekkes. analysis of research data using simple logistic regression analysis. results and discussion table 1 explains in detail the characteristics of the participants. most respondents were in the tenth grade, which was around 17 years old, were female, lived with parents with high school education, worked as private employees. parenting patterns are negative but have high motivation and discipline so that they have good mental health. as for the characteristics of respondents based on age at smk 1 sorong, west papua, indonesia, as follows: table 1 sociodemographic of respondents variable n % grade ten 48 60 eleven 16 20 twelve 16 20 sex male 35 43,08 female 45 56 live with parents no 4 5 yes 76 95 parental education none 2 2.05 junior high school 2 2.05 senior high school 42 52.05 university 34 42.05 parents profession does not work/ housewife 2 2.05 government employees 32 40 private business 39 48.08 farmers / workers / entrepreneurs 7 8.08 disciplinary score undisciplined 11 13.08 discipline 69 86.02 motivation score low 12 15 high 68 85 parenting style score negative 63 78.08 positive 17 21.02 mentally healthy score mental disorders 12 15 mental healthy 68 85 table 2 shows that parenting, motivation, and discipline simultaneously affect adolescent mental health. tabel 2. simultaneous significance test results (f test). model sum of squares df mean square f sig regression 9.418 4 3.139 305.175 0.000 residual 0.782 76 0.010 total 10.200 80 social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 38 table 3 shows that discipline and motivation have a linear relationship with mental health. however, parenting does not have a linear relationship to adolescent mental health. tabel 3. significance results of the partial influence model unstandardized coefficient standardized coefficient t sig b std. error beta (constant) -0.038 0.032 -1.207 0.231 disciplinary 0.820 0.050 0.791 16.517 0.000 motivation 0.215 0.049 0.215 4.405 0.000 parenting style -0.007 0.028 -0.008 -0.248 0.805 total -0.038 0.032 -1.207 0.231 as the economy and the rate of urbanization grew rapidly in sorong, more and more rural labor surpluses left the countryside and flocked to big cities, and the floating population had skyrocketed. in recent years, family migration has become the primary mode of migration of the sorong floating population, which means more and more parents are taking their children out of their permanent registered residences to new cities where they work and live. the number of teenagers in migrant families has increased dramatically over the past few years. during this immigration process, children and adolescents in migrant families often have to face considerable pressure to adapt to life in the city, which causes various mental health problems. evidence shows that the incidence rate of children's mental health problems in migrant families is higher than in nonmigrant families. (xu et al., 2017) parenting style is an essential factor in family education and is a relatively stable pattern of behavior and tendencies in raising and educating children through daily activities. the parenting style generally falls along a continuum between two weak and overly punitive anchors, with extremes in both directions defined as unfavorable. positive parenting is a strategy that involves warmth, sensitivity, acceptance, and responsiveness to children (kawabata et al., 2011). previous studies have shown that parenting style and ideas are important influencing factors for children's psychological development and behavior. (csomortáni, 2013) parenting style and ideas are important influencing factors for the psychological development and behavior of children. in studies of childcare styles in the families of shunt migrants and eastern indonesia, parents tend to usually adopt some negative parenting styles (for example, punishment and authoritarianism) and rarely adopt positive parenting styles (for example, emotional warmth and understanding). according to (llorca et al., 2017; verhoeven et al., 2012) reported that poor parenting style would increase the incidence rate of children's psychological problems, and negative parenting styles, such as excessive protection and excessive interference, were more likely to increase a child's social anxiety. a parenting style that is refusing, overprotective, and anxious is related to increasing children's anxiety. a study from china also found that parental orders and reprimands negatively correlated with adolescent selfesteem and emotional balance and positively related to social anxiety and behavior problems. (liu et al., 2019) besides, mothers of daughters with high social anxiety tend to control and assist their daughters in their daily lives and learning. furthermore, fathers of children with high anxiety show more controlling behavior (greco & morris, 2002). most of this research, however, mainly focus on childcare style and social anxiety in non-migrant families. at the same time, several studies examine the relationship between parenting style and the social anxiety of adolescents in migrant families. parental warmth and effective parenting behaviors (such as the use of appropriate boundaries and disciplines) distinguish tough children from those who have more social and emotional problems among school-age children who are exposed to physical violence and the threat of violence against their mother. besides, the lack of warmth and support that characterizes authoritarian parenting styles undermines parent-child relationships. it causes children to rebel against their parents' demands, potentially in the form of externalizing problems, or to display overly submissive behavior, which can manifest themselves in the internalizing problem. indeed, empirical studies have shown that authoritarian parenting is associated with externalization as well as internalization problems in children, concerning permissive styles, research has shown that permissive mothering significantly predicts the development of externalizing behavior in toddlers. (rinaldi & howe, 2012) furthermore, parental refusal to teach children that positive outcomes (eg, warmth and parental consent) are rare and do not depend on one's actions and this uncertainty can prevent attempts at children's independence. (varela et al., 2013). in this study, we found that respecting and respecting and increasing motivation. the perspective of adolescents would be very suitable for use during transitions such as youth and young adults, where autonomy is an important developmental task. in a long-term view, stabilizing mental conditions in adolescents can lead to better control of chronic conditions and the prevention of life-long mental health consequences. social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 39 acording to (reinauer et al., 2018) found that motivation can reduce comorbidity, increase long-term adherence to therapy, and can change maladaptive health dysfunctional behavior, which can become chronic in adolescence and early adulthood. methods for overcoming individual and structural barriers to the use of mental health services, which must be identified and reduced in the long-run. our results are consistent with previous studies, which also confirm that there is a significant relationship between achievement motivation and psychological well-being (nisa & qasim, n.d.; nwankwo et al., 2018; li et al., 2015). achievement motivation can be considered as the main introduction to success in adolescents in the future. in general, those who are motivated to be successful are more interested in moving towards the future and pay attention to innovation activities from an early age. teenagers in indonesia generally spend more than 6 hours a day and an average of nearly 1,200 hours each year in school. therefore, it is not surprising that schools have a considerable influence on adolescent mental health and may even be more influential than the home environment. therefore, school policies can be encouraged to improve the mental health of adolescents. in overcoming this need, (lau et al., 2018) promoting student style of students to identify aspects of school discipline that might be able to estimate the mental health risks of adolescents. the four sections that are the focus of research are drug use, violent aggression, intimidation involvement, and depressive symptoms. the result found is that the style of educating teenagers in authoritative schools has the lowest risk, while adolescents in schools that are too loose have the highest risk. the results of this study are in line with the results of this study, which found that the majority of respondents experienced negative parenting that is authoritarian from their parents but did not have a linear relationship with their mental health. this means that authoritarian parenting that is the culture of eastern societies in indonesia, has a positive impact because it does not reduce the motivation and discipline of adolescents. most important is mental health is a significant impact on adolescent development because it can affect their discipline and motivation even if the teenager must be educated in an authoritarian way or not. the era of technology supports teenagers to create their world and environment because they can access the best information, including parenting. besides, the era of technology can open up parents' insight to educate children, and children can freely invite parents to discuss. the results of this study require further study considering the place of this research was conducted in eastern indonesian people who have harsh behavior, and the distribution of education and technology is less evenly distributed compared to central and western indonesia. besides, research with a larger sample is needed to understand the appropriateness of school discipline styles with parental discipline styles. similar findings for school discipline styles have implications for how school professionals conceptualize their role in facilitating a warm and structured environment. the current study raises new questions about how to produce broad policy changes that are in line with the conceptualization of the principles of discipline, parenting parents, and the promotion of effective motivation specifically for adolescents. moreover, how to facilitate the implementation of school discipline policies and authoritative parenting parents. conclusion the results of this study found that simultaneously, parenting, discipline, and motivation have a linear relationship with adolescent mental health. however, separately, only discipline and motivation have a close relationship with health. parenting patterns do not have a linear relationship with adolescent mental health. reference atkins, m. s., shernoff, e. s., frazier, s. l., schoenwald, s. k., cappella, e., marinez-lora, a., mehta, t. g., lakind, d., cua, g., bhaumik, r., & bhaumik, d. 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(2017). health-related quality of life and influencing factors among migrant children in shaoxing, china. health and quality of life outcomes, 15(1), 100. https://doi.org/10.1186/s12955-017-0679-8 811 introduction south africa has attained outstanding economic progress after attaining independence in 1994. on the other hand, the economic growth has brought heavy ecological contamination, particularly air contamination, making it a matter that cannot be overlooked in south africa (wasara & ganda, 2019). a number of scholarly research has disclosed that severe air contamination has enormous harmful effect on human life and production leading to massive welfare loss (acar & temiz, 2020; passetti et al., 2018; mathuva & kiweu, 2016). in this context, south african government and the public have been acutely disturbed by the likely effects of air contamination. this renders the effects of air contamination a hot topic. air contamination and ecological information disclosure from south africa’s high energy consumption industries volume: 3 number: 3 page: 811 – 821 thomas nyahuna1, mishelle doorasamy2 1,2 department of financial accounting, school of accounting, economics and finance, university of kwazulu natal, westville, kwazaulu natal, south africa corresponding author: thomas nyahuna email: thomasnyahuna@yahoo.com article history: received: 2022-09-12 revised: 2022-10-11 accepted: 2022-11-12 abstract: globally, south africa is currently amongst the countries with the poorest air pollution. recently, organization ecological information disclosure has turned out to be a progressively more prevalent method for ecological by-laws. however, at the moment, there is an absence of empirical confirmation on the organization ecological information disclosure effects of air contamination. this research investigates the relationship between air contamination and organization ecological information disclosure applying cross sectional data gathered from listed south african companies in high energy consumption sectors from 2015 to 2021. the findings disclose that the link between air contamination and organization ecological information disclosure is substantially adverse. the northern province has huge effects on organization ecological information disclosure in comparison with the eastern province. furthermore, effect air contamination has on organization ecological information disclosure also varies in companies situated in province with various corporate ecological information disclosure transparency. this study makes available a portrait of the interaction between air contamination and ecological information disclosure expansion in emerging economies such as south africa. this provides evidence-based justification for policy makers and environmentalists to make policies and regulations in sync with the results such as promoting the use of systematic environmental disclosure on the listed companies in south africa. keywords: air contamination, ecological information disclosure, johannesburg stock exchange, south africa. cite this as: nyahuna, t. & doorsamy, m. (2022). “air contamination and ecological information disclosure from south africa’s high energy consumption industries”. international journal of environmental, sustainability, and social sciences, 3 (3), 811 – 821. mailto:thomasnyahuna@yahoo.com 812 emerging economies such as south africa largely relies on fossil fuels through high energy consumption sectors. altieri and keen (2016) report that south africa depends on coal for “97% of its primary energy”. hence, the south africa air quality index presently displays a particulate matter (pm) 2.5 level for the country (altieri & keen, 2016). this is 1.4 times exceeding the range accepted by the wealth health organization. this calls for south africa to put measures to ensure a decline in air contamination so as to reduce health losses. one such measure is the ecological information disclosure in annual corporate reports. environmental administration through information disclosure was found to be another approach to “command and control mode of environmental regulation” (zhang & xie, 2020). the speedy development of information technology has fast-tracked this environmental information in emerging markets, including south africa, through lessening information communication costs (liu, 2020; cho & patten, 2013). south african government has of late been on the fore front to inspire organizations to adopt environmental information disclosure. for instance, in 2014, recently reviewed environmental laws brought-up regulations to resolve matters linked to environmental contamination. the ecological gains from corporate environmental information disclosure are clearly acknowledged by numerous research. for instance, belhaj and damak-ayadi (2011) discover a positive connection between ecological performance and corporate ecological information disclosure. furthermore, extant literature argues that the disclosure as well has significant strategic importance for corporate sustainability namely improved communal status and enticing new investment (zeng et al., 2010; d’amico et al., 2016; fondevila et al., 2019). the repercussions of air contamination have lured considerable focus lately. despite several scholars having evaluated the impacts of air contamination, research on company behaviour remains inadequate and restricted. specifically, research on the impact air contamination possess on corporate environmental information disclosure is insufficient (lin et al., 2021; artene et al., 2020). therefore, this paper aims to extend literature by investigating the impact of air contamination on corporate environmental information disclosure of listed high energy consumption industries in south africa. in this case, this paper empirically evaluates whether companies lean towards disclosing more ecological information in high polluted regions. the key justification for corporate environmental information disclosure includes legitimacy theory and stakeholder theory. the nexus between air contamination and organization ecological information disclosure can be described by stakeholder theory. the stakeholder theory underlines that stakeholders like the government and the public are important to corporate survival. tzouvanas et al (2020), and sun et al. (2019) accentuate that organizations adopt environmental information disclosure to disclose their approach and spending on ecological conservation to interested parties to acquire their confidence and support. as air contamination gets worse, government which is mainly mandated with ecological administration is stimulated to enhance air quality due to environmental performance evaluation by the various stakeholders. therefore, critical air contamination culminates in higher governmental concerns which may substantially influence environmental information disclosure in south africa. also, the citizenry’s request for better air quality is robust and worry regarding environmental information disclosure is also amplifying. as noted by the stakeholder theory, organizations may achieve more reliance and backing by employing ecological information disclosure. as a result, in areas with critical air contamination, the organization may opt to reveal additional ecological information to handle pressure from the stakeholders. 813 h1: the nexus between air contamination and organization ecological information disclosure can be positive nevertheless, it must be acknowledged that the government can make a compromise between economic development and ecological conservation. in case of facing the predicament, the government always selects economic performance as opposed to environmental protection. in other areas with higher air contamination, the government may be much worried around economic expansion and tax proceeds gotten from heavy pollution companies, exposing the environment to be unattended. consequently, it is likely that the high air contamination is frequently the outcome of implicit endorsement by the government. additionally, high polluted areas are oftentimes characterized by companies with high environmental contamination. the revelation of contamination information might convey opposing impacts, hence high energy consumption companies ought to discriminatingly reveal or lessen the quality of ecological information. generally, in high contaminating zones, heavy polluting companies possess substandard ecological administration leading to inferior class of ecological information disclosure. considering the evaluation above, this research proposes the following hypothesis: h2: the nexus between air contamination and organization ecological information disclosure can be adverse based on the description above, the authors chose the study's title, “air contamination and ecological information disclosure from south africa’s high energy consumption industries”. method this study focuses on all high energy consumption sectors on the johannesburg stock exchange since high energy consumption sectors are the chief contributors to air contamination (d’amico et al., 2016). also, numerous scholars have indicated that the quality of environmental information disclosure in high energy consumption sectors is greatly in excess of other industries (pein, 2020; belhaj & damak-ayadi, 2011; brooks & oikonomou, 2018; mahenna & dorweiler, 2004). in this study, high energy consumption sectors encompass 11 types namely cement, mining, metal processers, etc. the sample involves data from 2015 to 2021. the research uses data from 2015 owing to the air contamination data quantified by air quality index (aqi) are offered from 2015. earlier to 2015, wasara and ganda (2019) posit that “the air pollution index (api) was designed to quantify air quality by the south african government”. the aqi and api mirrors divergent characteristics and yet extremely interconnected (fonseka et al., 2019). for easiness, the researchers of this study only used aqi to act as the basis to quantify air contamination or air quality. the study’s data are largely acquired from; (1) data on environmental information disclosure emerged from the annual integrated reports based on content analysis, (2) data on air contamination is gathered from the ministry of environmental affairs in south africa’s website (3) data for control variables originates from the jse. the data are additionally vetted as follows: companies without adequate data on air contamination or some control variables. lastly, in total 345 firms were used, with 2415 firm year. dependent variable. ecological information disclosure, which projects the business ecological information disclosure is designated as the study’s dependent variable. in line with mol et al. (2011) the researchers develop the environmental information disclosure index based on the disclosure underpinning grounded on the content analysis from annual integrated reports, environmental and sustainability reports. accounts of “disclosure level, quantity information disclosure, non-amount disclosure and no information disclosure are given values of 3, 2, 1 and 0, respectively” (mol et al., 814 2011). the researchers lastly condense the available amounts of every single proxy to get the following ecological information disclosure index. eidit = ʃ n i=1 eidijt where eidit is the sum of ecological information disclosure of a company i in year t. eidijt shows the amounts of proxy j. in this case, j involves data spanning 1 to 10 signifying that 10 objects of ecological information disclosure exist in this study. greater eidit means greater quality of environmental information disclosure. to borrow from iatridis (2013), the researchers as well split environmental information disclosure into “hard and soft environmental information disclosure”. table 1 indicates the subjects of ecological information disclosure, where objects “1, 2, 3, 6, 7, 8” have its place in “hard” ecological information disclosure and “soft” ecological information disclosure covers objects “4, 5, 9”. “hard” ecological information disclosure constantly denotes numerical data and “soft” ecological information is non-numeric data. table 1. assessment indexes of ecological information disclosure object content nature 1 ecological conservation investment hard 2 tax decrease linked to ecological protection hard 3 toxic emission and its decline hard 4 information linked to iso scheme soft 5 extent to increase eco-environment soft 6 the impact of governmental conservation rules hard 7 loans linked to ecological management hard 8 ecology linked litigation, reward, fines and awards hard 9 ecological management vision and matters soft 10 supplementary matters of environment linked incoming and outgoing hard source: independent variable. as revealed earlier, the independent variable of the study is air quality index (aqi) to act as a proxy of air contamination. the aqi is developed at the centre of “six atmospheric pollutants, including ozone (o3), sulfur dioxide (so2), carbon monoxide (co), nitrogen dioxide (no2), suspended particulates smaller than 10 and 2.5 mm in the aerodynamic diameter (pm10 and pm2.5)” (hassan & romilly, 2018). in addition, larger volumes of aqi imply that lesser air quality, meaning higher air contamination. control variables. given that ecological information disclosure is influenced by several aspects, control variables are chosen with particular reference to contemporary literature. this study adopts firm size, return on equity (roe), years listed on jse, net profit margin (npm), number of board directors and leverage as control variables. size of board of directors is a critical factor to epitomise company administration. company size is projected by the sum of total sales. roe is defined as “is the measure of a company's net income divided by its shareholders' equity” (wasara & ganda, 2019). put differently, roe measures a firm’s profitability and in what way it makes those incomes. npm is known as the quantification of net income in relation to revenue. hassan and romilly (2018) view leverage as “the ratio of a company's loan capital (debt) to the value of its ordinary shares (equity); gearing”. model specification. in testing the association between air contamination and ecological information disclosure, this research figures the following regression model. eidit = b0 + b1+ aqi it +ʃcit +εit where i represent numerous companies, t is the time, eid is the dependent variable proxied by quality of ecological information disclosure. aqi is the independent variable signifying air quality. c it characterises control variables, εit represents the random error. 815 results and discussion descriptive analysis. given that environmental information disclosure in influenced by several factors, control variables are chosen with particular reference to contemporary literature. this study adopts firm size, return on equity (roe), years listed on jse, net profit margin (npm), number of board directors and leverage as control variables. size of board of directors is a critical factor to epitomise corporate governance. table 2. descriptive analysis variable min max mean s.d. n environmental information disclosure hard environmental information disclosure soft environmental information disclosure log of air quality index total sales (log) return on equity years listed on jse net profit margin number of board members 0 0 0 3.215 2.562 -0.067 0 -5.862 0 19 21 8 6.772 9.301 0.044 26 32.01 14 12.16 9.180 1.752 4.821 4.028 0.043 12.56 0.271 6.751 5.454 4.297 0.915 1.653 2.904 0.073 5.821 1.097 2.976 2415 2415 2415 2415 2415 2415 2415 2415 2415 leverage -0.786 0.863 0.051 0.071 2415 table 2 depicts the descriptive analysis of the variables. the maximum rate of environmental information disclosure is 19; the least value is 0 and mean value is 12.16. this submits that the general quality of environmental information disclosure remains comparatively low in south africa’s heavy polluting companies. furthermore, it is observed that a large number of companies disclose their ecological information in the annual report. the subject of ecological information is dispersed and mostly qualitative. this shows absence of ecological information systems within south african companies to fully integrate ecological information. hence, it is vital to normalize corporate environmental information disclosure behavior, in so doing enhancing the genuineness and quality of environmental information (patten, 2002). additionally, the mean amount of aqi is 4.821 signifies that the air class massively enriched after ecological administration. correlation analysis. with the intention of testing the connection between the variables, the researchers perform correlation coefficient examination with pearson assessment. as per table 3, the class of ecological information disclosure and air contamination proxy by air quality index is adversely connected at a 0.1 level. this class ecological information disclosure is as well considerably linked to firm size, net profit margin, and leverage. table 3. correlation coefficients of main variables eid aqi size roe years npm board aqi —0.0165* size 0.0720* —0.1538* roe —0.1432 0.1647 0.0085 years 0.0663 0.2276* 0.5218* 0.1188* npm 0.0888* 0.0666* 0.3675* 0.0987 —0.0987 board —0.8765 —0.0326* —0.0876 0.9853* —0.0985 0.0875* leverage 0.0774* 0.0897* 0.0128 0.0997 —0.0544 0.2786* 0.6543* 816 note: * specifies the significance at 0.1 level. we expect companies situated in cities with critical pollution to reveal more ecological information for ecological administration. conversely, companies situated in high polluting cities seem to reveal less, regrettably. the imaginable explanations consist of earlier findings by researchers that revealing of environmental information at times can culminate in negative effects on the corporate performance, such as revealing information of penalty. due to south africa’s present environmental information system’s imperfectness, several polluting companies opt to reveal environmental information one-sidedly or choose to avoid revealing. as stated, the high pollution can be the outcome of implicit endorsement by the government. generally, in high polluting regions, heavy polluting companies exercise inferior environmental administration, contributing to the outcome of lesser quality environmental information disclosure. in the midst of the study’s control variables, firm size is considerably positive meaning that bigger companies appear to reveal more environmental information. net profit margin and leverage both have positive association with environmental information disclosure. this can be explained by that higher npm and leverage tend to motivate firms to disclose environmental information more due to availability of resources. on the other hand, roe and number of board member show a negative influence, though not significant, on environmental information disclosure. the possible explanation is that shareholders can misuse specific rights to avoid environmental liability and also that bigger board of directors contribute to difficult communication, disturbing decision and monitoring competence. heterogeneous impacts of various provinces. this study’s sample was divided to the region where the company is located. the regions were categorized into two for the purposes of the study; eastern and northern. as exhibited in table 4, the air contamination in northern provinces shows more effect on company ecological information disclosure in comparison to the eastern region. the possible explanation is that both regions vary in environmental by-laws and financial performance. therefore, companies in the northern region lean towards decreasing the class of ecological information disclosure compared with the eastern region. heterogeneous effects of ownership type. in south africa, ownership type is a critical aspect determining business ecological information disclosure. ecological administration is perceived to impose huge effect on government entities as “state-owned entities are regularly used as a pilot for implementing new laws” (liu & anbumozhi, 2009). the empirical findings in table 4 reflect that a significant negative link between air contamination and ecological information exists in both government and private entities. in addition, the impacts of air contamination are somewhat identical. heterogeneous influence of ecological information transparency. the association between air contamination and corporate ecological information disclosure varies vigorously as environmental circumstances adjust. a good system is a key determinant of organization ecological information disclosure, encompassing “policies of government regulation”. therefore, province-size contamination information disclosure can drive the effect of air contamination on ecological information revelation. in this study, the researchers applied the pollution data management index (pdmi) to quantity province-level disclosure, availed by the ministry of environmental affairs. the study divides the entire sample into high pdmi and low pdmi. the pdmi is assembled to analyse the execution of the measures by the government (wasara & ganda, 2019). the findings show that the coefficient of aqi is critically inverse related in both provinces. conversely, the air contamination in the provinces showing high pdmi has larger effect on environmental information disclosure in comparison with low pdmi regions. this is perhaps explained by the view that the 817 once the domestic environmental laws are weaker, companies are at a reduced rate put under government monitoring and stakeholder pressure and as a result less impacted by air contamination. table 4. heterogeneity evaluation variable northern western stated-owned private high pdmi low pdmi aqi —6.701*** —5.274*** —4.0534 —4.772 —7.179 —6.098 (0.937) (0.925) (0.971) (0.964) (0.813) (0.712) size 2.245* 0.000311 —0.0112 —1.983 —0.1001 —0.0235 (0.254) (0.0745) (0.0786) (0.0982) (0.0887) (0.099) roe 0.187*** —0.0832*** —0.0887*** —0.0721*** —0.0981*** —0.0771*** (0.862) (0.0106) (0.0231) (0.0431) (0.0241) (0.0998) years —0.691*** 0.1187 —0.275 —0.942 —0.376** —0.0986 (0.871) (0.432) (0.297) (0.871) (0.337) (0.251) npm —1.731 2.776* 5.791** —1.902 —5.887 5.841 (3.991) (1.443) (3.665) (3.512) (4.667) (4.889) board 0.952 1.889 4.442** —1.320 —3.662 3.992 (4.772) (1.998) (1.662) (5.221) (4.661) (4.882) leverage 0.093 0.078 0.0852 0.0193 0.0109 0.0992 (0.022) (0.010) (0.0772) (0.0224) (0.0982) (0.0421) constant 21.70*** 32.73*** 27.92*** 31.52*** 23.17*** 31.76*** observations 1785 886 1210 975 1200 1340 r-squared 0.301 0.213 0.189 0.291 0.219 0.217 fstatistic 10.69*** 10.33*** 10.22*** 10.09*** 9.85*** 8.52*** note: *** , ** and * specifythesignificanceat0.01,0.05and0.1 level. swapping of predictor variable. fine particulate matter (pm2.5) is commonly applied to quantify air contamination in the prior studies. so, we substitute the predictor variable aqi with pm2.5. the control variable remains unchanged. the researchers observe that air contamination measured by pm2.5, has substantial negative effects on ecological information disclosure, indicating that our regression findings are robust. table 5. robustness analysis variables swapping predictor variable swapping predicted variable ecological law lag for one period gmm eid eidh eids eid eid eid aqi —3.662*** —1.987*** —1.987*** —1.987*** —1.987*** (0.524) (0.112) (0.432) (0.752) (0.882) pm2.5 —1.652*** (0.122) size 1.352*** 2.112*** 0.611*** 1.914*** 1.881*** 0.977 (0.443) (0.523) (0.0861) (0.201) (0.981) (0.981) roe 0.0887 0.0872 0.0872 0.0872 0.0872 0.0872 (0.122) (0.871) (0.0321) (0.124) (0.241) (0.211) years —0.0652 —0.9811** 0.00198 —0.0249* —0.0192 —0.321 818 (0.0321) (0.08713) (0.00512) (0.0139) (0.09981) (0.762) npm —0.0554*** —0.07732*** —0.0823*** —0.0427*** —0.07712*** —0.0762 (0.0776) (0.09861) (0.009981) (0.0117) (0.06632) (0.03421) board —0.221 —0.0665 —0.0421 —0.0798 —0.0191 0.276 (0.0984) (0.08712) (0.0442) (0.0819) (0.00192) (0.872) leverage 0.0998 —0.1123 0.192 —0.290 3.211 —5.872* (0.0612) (0.00912) (0.0140) (0.0233) (0.0432) law 1.803*** (0.151) l.eid 0.772*** (0.08871) constant 28.81*** 21.76*** 17.23*** 26.24*** 24.81*** 5.662* (1.981) (3.652) (2.443) (3.163) (2.212) (3.662) observations 2415 2415 2415 2605 1890 1994 r-squared 0.281 0.212 0.182 0.294 0.981 ar(1) 0.001 ar(2) 0.087 sargantest (p) 0.811 note: *** , ** and * specify the significance at 0.01, 0.05 and 0.1 level. swapping of predicted variable. as revealed earlier, environmental information disclosure can be split between “eids and eidh”. to evaluate the impact of air contamination on environmental information disclosure, we substitute the predicted variable of ecological information disclosure at “eidh and eids”. table 5 depicts the outcome. we discover a significant negative association relating to eidh and air contamination, also as between eids and air contamination. this highlights that the study’s regression outcomes are strong. allowing for the influence of new ecological regulation. in 2009, the ecological regulation came into being. first-ever, listed companies, including those in high energy consumption sectors, were mandated to publicly reveal ecological information thoroughly in their annual reports. in view of that, the researchers are curious if the companies are properly responding to the environmental regulations to enhance the class of ecological information disclosure. so, considering the adoption of new environmental regulation into play, the variable of regulation is co-opted into the regression model, where regulation is equivalent to one after 2009. if not, then regulation is equivalent to nil. once co-opting the variable of regulation, the researchers discover that regulation is critically positive suggesting that the adoption of new ecological regulation really inspires companies to reveal extra ecological information. furthermore, the importance of key variables mostly remains unchanged, signifying that findings in our research are strong. endogenous evaluation. organization environmental disclosure might have impacts on corporate performance and therefore the concern of reverse causality maybe present which then contributes to endogenous glitches and estimation bias. to overcome this concern, the researchers use one period lag of predictor variables and the application of the logical gmm methods in turn. based on table 5, the “air quality index” is considerably adverse, meaning the findings are strong. conclusion this paper examines the impact of air contamination on company ecological information disclosure. the observed findings disclose that the association between air contamination and organization ecological information disclosure is critically negative. the results also indicate that 819 general class of ecological information disclosure in heavy polluting companies remain comparatively at a low level. the air contamination in northern province has larger effect on corporate environmental information disclosure in comparison with eastern province. furthermore, the effect of air contamination on organization ecological information disclosure varies according to companies’ locations. the enactment of innovative ecological regulations inspires companies to reveal more environmental information. the findings of the study culminate in the ensuing consequences and recommendations. first, the concerns of air contamination remain a boiling subject. in what way firms react to variations in air contamination is a critical matter requiring to be addressed. earlier studies, to the best of researchers’ knowledge, have ignored to precisely set apart air contamination and organization ecological information disclosure. the paper concludes that in some provinces with dire air contamination, the companies in high energy consumption sectors are averse to reveal ecological facts. in what way to motivate companies in high energy consumption sectors to disclose the larger degree of ecological performance requires more research. second, this research as well leads to improved understanding of organization ecological behaviour in emerging economies particularly in south africa. due to the radical arrangement in south africa, the government may desire economic expansion as opposed to environmental enhancement, resulting in the upsurge of environmental challenges. given this background, some companies will disregard environmental matters and afford little consideration to environmental responsibility. therefore, to properly manage environmental 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(2010). towards corporate environmental information disclosure: an empirical study in china. journal of cleaner production, 18(12), 1142-1148. https://doi.org/10.1016/j.jclepro.2010.04.005 zhang, t., xie, l., 2020. the protected polluters: empirical evidence from the national environmental information disclosure program in china. journal cleaner of production 258, 120343. https://doi.org/10.1016/j.jclepro.2020.120343 https://doi.org/10.1016/s0361-3682(02)00028-4 social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 25 the impact of ethical context on employees in-role performance and citizenship behavior in telecom sector of pakistan: the mediating role of perceived organizational support volume 1 nomor 1 march 2020 page 25-35 1waqas ahmad watto, 2abdul monium, 3qurban ali, 4ali ijaz 1,2 m.phil scholar, department of commerce, baharuddin zakariya university, multan pakistan. 3 m.phil scholar, management science, the university of lahore, pakistan 4 phd. scholar, department of management science, the islamia university bhawalpur, pakistan corresponding author: waqas ahmad watto, m.phil scholar, department of commerce, baharuddin zakariya university, multan pakistan. e-mail: waqasbzu67@gmail.com article history: received: 2020-02-2 revised: 2020-03-01 accepted: 2020-03-28 abstract: the research purpose was to find out the influence of ethical context on certain employees’ behaviors (ocb-i, ocb-o in-role performance) working in the largest telecom companies of pakistan. the most valuable asset for an organization is its employees, so the management must fix the factors that hinder their performance. in recent years, employees’ attitudes and behaviors in their work settings have remained the admiring topics in the field of organizational behavior. this study aims to investigate the impact of ethical culture and ethical climate on employee in-role performance and citizenship behavior while considering perceived organizational support as a mediating variable. the sample for this research is consisted of 800 employers and employees working in the top four cellular companies of large cities of punjab, pakistan. statistical package for social science version spss 16 is used for data analysis. to check the mediating and direct relationship between key variables of the study, correlation and regression analysis is used. results indicate that both ethical culture and ethical climate have a positive relationship with employees’ outcomes i.e. in-role performance and organizational citizenship behavior. perceived organizational support partially mediates the relationship between ethical context and employees’ outcomes. keywords: ethical culture, ethical climate, perceived organizational support, in-role performance, organizational citizenship behavior cite this as: watto, w.a., monium, a., ali, q., ijaz, a., (2020). the impact of ethical context on employees in-role performance and citizenship behavior in telecom sector of pakistan: the mediating role of perceived organizational support. international journal of environmental, sustainability, and social science, 1(1), 25-35. https://doi.org/ 10.38142/ijesss.v1i1.39 introduction ethics are not optional rather absolute and necessary for the success of any organization. before understanding that how ethics can affect an employees’ behavior, it is essential to take a look on the meaning of ethical context(s. valentine, greller, & richtermeyer, 2006).ethical context of an organization is made up of organized principles and value that form a shared understanding about business ethics. corporate ethical context comprises of two essential elements: ethical culture and ethical climate (shafer & simmons, 2011). ethical culture is visible, overt and conscious demonstration of ethnicity for example reward system, organizational structure, and its practices while ethical climate is more conceptual in nature and it deals with the perception of employees about their organization (guargliardi et al., 1990). it is important for managers to establish an ethical culture and ethical climate in which employees are encouraged to behave in an ethical style (baker, hunt, & andrews, 2006).ethical culture enhances the level of trust between firm and its stakeholders (hosmer, 1994)and helps the firm for its survival in future (o'driscoll, howard, & davison, 2008). from the last two decades ethical context has become a very popular area of research; especially after unethical scandals of companies such as tyco, enron, and worldcom were exposed (yener, yaldıran, & ergun, 2012).organizations should avoid these misfortunes so that the firm's image can be enhanced. a very common example for this is the tylenol case. in 1982 and 1986 when it was understood that tylenol a product of mcneil laboratories which is a subsidiary of johnson & johnson caused toxicity. this was the social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 26 result of unethical behavior of top management(sen & bhattacharya, 2001). johnson & johnson willingly and completely withdraw the product from the market. the firm decided to take right action without considering the cost (yener et al., 2012). according to the ceo of johnson & johnson they rank services to customer come first while financial losses are considered last (r. cullen, 2001). researchers have explored various individual and situational factors that influence ethical context (pickering-brown et al., 2006). individual factors include demographic characteristics like age, sex, and education as well as stages of mental and moral growth. the situational factors include organizational rules and regulation, and reward system (neubert, carlson, kacmar, roberts, & chonko, 2009). organizations are more influenced by situational factors then individual factors so it is very important for the organizations to manage its ethical culture and ethical climate, (s g trevino et al. 2007). different studies show that ethical climate and ethical culture has positive influence on employees’ attitudes, perceptions and behaviors toward their organization, (choi, moon, & ko, 2013). corporate ethics are positively linked with employee job responses (g. valentine & perry, 2006). to enhance employees’ ethical decision making capability, organization should maintain ethical culture and supportive climate (shafer & simmons, 2011).this contextual approach about maintaining ethical culture and ethical climate produces many beneficial outcomes (g. valentine & perry, 2006). one of the potential outcome is perceived organizational support. perceived organizational support can be defined as the perception of employees’ that organization values their contribution and cares about their well-being. companies that focuses on ethical climate tries to satisfy their subordinates and value their contribution,(huang, you, & tsai, 2012). when employees receive caring environment from their organization they reciprocate it through enhanced work related outcomes(taylor, delcampo, & blancero, 2009) and citizenship behavior(armeli, eisenberger, fasolo, & lynch, 1998), (tekleab & chiaburu, 2011). so we propose that perceived organizational support plays a mediating role between ethical context and organizational citizenship behavior (ferri et al., 2006). ethical culture. to conceptualize ethical culture and climate first we have to understand the difference between culture and climate. organization culture is more comprehensive in nature as it contains behavioral pattern, special languages and formal procedure whereas organizational climate includes normative elements of its culture. (victor & cullen, 1988)have also described difference between organizations culture and climate. organizations climate is informal, perceptional categorization of ethical context whereas ethical culture is formal representation of ethical believes of an organization (grover & enz, 2005). ethical culture has a strong impact on employees’ observable behavior based on code of ethical conduct whereas ethical climate is based on shared perception and subjective feelings about organization’s ethical position with no formal code of conduct (grover & enz, 2005). according to agarwal and malloy (1999)organization culture is a broad term and has direct impact on behavior whereas climate has indirect impact on behavior of employees. several studies help to identify that what are the factors that affect individual ethical behavior. these factors are: values, reward system, rules and law codes (ferrell, gresham, & fraedrich, 1989)ethical climate is ongoing characteristics of an organization whereas ethical culture deals with continuation of business where organization’s development is slow (moran & volkwein, 1992). there are two basic approaches of ethical context i.e. phenomenal level, which emphasis on “apparent behavior and work of arts (observable behavior)”, and the ideational, which focuses on “underlying share meanings, signs, and morals”. (kopelman, brief, & guzzo, 1990), (treviño, butterfield, & mccabe, 1998). according to treviño et al. (1998)ethical culture focuses on extraordinary or phenomenal level of the culture the more visible , overt and conscious expressions of culture like organizational practices its’ system, its’ structure, rather than its’ deeper values’ structure and suppositions (shafer & simmons, 2011). ethical culture. the concept of organizational ethical culture has been significant in ethical business and management literature from last two decades (trevino et al. 1998). this concept is derived from general organizational ethical constructs, (s. c. schneider, 1988). the combined results of several empirical studies propose that employees’ observations of the ethical context in their organization pressurize them to show affective outcomes such as in-role performance and job satisfaction (shafer & simmons, 2011). according to trevino and youngblood (1990)ethical culture is a complicated relationship of formal as well as informal systems that help employees to show either ethical or unethical behavior in their organizational” (shafer & simmons, 2011). formal system include factors such as authority structure, organizational policies , and reward and punishment systems, while informal systems include factors such as group behavior, expectation and perceived organizational support (shafer & simmons, 2011). ethical culture is a good predictor for unethical behavior thus the role of ethical culture in the organization which emphasis on reward and punishment system for ethical or unethical behavior and obedience of authority that is expected from employees, is clearly significant to examine (shafer & simmons, 2011). according to al-shammari (1992)new associations may be lacking in general values and beliefs so they lack culture at all; still, climate is constantly there either they are new or old ones because of the factor that it is related to perception of individuals towards their duties or working environments psychological climate and organizational climate are interweave. the second means that how individual feel and perceive their work setting and the incidents that happens their (baltes, zhdanova, & parker, 2009). when these social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 27 feeling and perceptions are shared with other individuals in that institute are refer as climate of organization (griffin et al., 2009). ethical climate. as pointed out by (victor & cullen, 1987)the idea of ethical climate derivative from the concept of organizational climate. according to which it is the way that the work place environment is perceived by its people (glisson & james, 2002). climate usually perceived as the part organizational environment i.e. policies and procedures. (neal & griffin, 2002). according to (moran & volkwein, 1992) in business contexts, “culture” and “climate” are two dissimilar concepts that are termed interchangeably, (putranta, 2008).the two concepts somehow allocate similar importance in examination of individual relationship with covert psychological and social environment of the organization (denison, 1996). the thing that matters is intensity of assessment(putranta, 2008). ethical culture and climate are different in perspective, theoretical implications and methodology (denison, 1996). organizational climate is the explanation of broader thought while its culture is supposed to be narrower (schein, 1985). the concept of ethical climate is pioneered by (victor & cullen, 1987). their work is encouraged by (b. schneider, 1975)as he argued that different kinds of climates can be present in a particular organization. according to them organizational climate are divided into two broad categories (victor & cullen, 1987). the first kind refers to the collective perceptions in the direction of procedure and structure figure for the exploitation of control and rewards (victor & cullen, 1987). the second is related to the cumulative perceptions of the continued existence of organizational norms that helps to maintaining its values (victor & cullen, 1987). according to victor and cullen (1987) second one is concerned to ethical basis and has been not explored in prior studies. based on these arguments an organization is the composed of multiple climates(b. schneider, 1975),there should be guided climate of an organization that direct individuals to find out that what is wrong behavior and what is right and this is referred as ethical climate (victor and cullen 1988). various factors influence the perception of employees about the ethical climate of their organization(choi et al., 2013).according to maignan and ferrell (2000)the perception of employees directly or indirectly influenced by the ethical norms, values, system and rules and regulation of their organization. as referred earlier ethical climate is one aspect of organizational climate it is individuals shared thinking that how ethical issues are deal by organization (j. b. cullen, parboteeah, & victor, 2003). perceived organizational support. according to organization support theory employees perception for organization’s rewards system and readiness to increase their in-role efforts are determined by pos(eisenberger, armeli, rexwinkel, lynch, & rhoades, 2001). there are three forms of treatment that an organization give to its employees these can initiate pos: supervisor support, equality and its reward system. this type of exchange between employee -employer and employee with organization are based upon social exchange theory (settoon, bennett, & liden, 1996). based on settoon et al. (1996)and (eisenberger et al., 2001)favorable outcomes for both employee and organization is the resultant of pos (cheng et al., 2013). more over an employee think that if their come any circumstances in which i need my organization’s help my organization will regard me then the employee feel respect for his organization and he will try to reciprocate it his efforts (chiang & hsieh, 2012). according to wayne, shore, and liden (1997)pos will tends to increase employee’s level of trust with organization and employees voluntarily give concrete suggestion to his organization i.e increase their ocb level. perceived organizational support usually termed as social exchange theory because it also deal with reciprocator norm(cropanzano & mitchell, 2005).this term is widely studied in exchange terms, (coyle & p shapiro 2008). it is mainly a one-sided variable in which subordinate perception of exchange from boss side(coyle-shapiro & conway, 2005). we can also determine it by the perception of employees of the sincere and encouraging response from their supervisors and top management that worth their individuals contributions (shore & shore, 1995).higher level of reciprocation leads towards employees’ motivation level (eisenberger et al., 2001). ocb (farh, hackett, & liang, 2007) and affective commitment (shore, tetrick, lynch, & barksdale, 2006). according to parzefall and coyle-shapiro (2011)so when organization’s people think that organization support us then employees response by assisting in goal achievement. the relationship between social exchanges is already fit established (shore et al., 2006). there are two aspects of pos social side and economical side. in terms of social side employees’ point of view is “my organization supported and invested too much on me so i’ll always continue my relation with my organization” and the 2nd one side “my high standard lifestyle is due to my institution support i continue my relation with my organization. there is very little research has been conducted on pos and economical exchange. the term organization citizenship behavior was introduced in early 1980’s (bateman & organ, 1983). katz (1964) first categorize this term as extra-role behavior. its idea comes from the notion willingness to cooperate (barnard, 1938). the structure of citizenship behavior come from motivational factor of employees and from organizational behavior constructs (katz, 1964). ocb is an important element in organizational broad level behavior and are helpful for organizational performance(katz, 1964). according tokatz (1964)’s statement ‘people must carry out pioneering and voluntary actions that goes away from role directions’. organizations on daily basis depends upon incalculable acts of collaboration, cooperation, care, humanity, which might be called as citizenship behavior (organ, 1988). ocb can be defined as “the individual’s behavioral outcome that is, not directly forced not openly documented by formal job requirement(organ, 1988). this definition was modified as the employee’s element which support psychological and social environment of organization (organ, 1988). instead of in-role performance and social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 28 providing technical expertise it speed up the organizational goal achievement (borman, 2004). many researches focused on causes and results of ocb. according to (borman, 2004). employees’ attitude, emotions and moods and their personality also predict ocb. according to podsakoff, ahearne, and mackenzie (1997) as far as ocb’s effects are concerned it cause an increase in employees’ progress image in managers’ mind as well as increase in organizational performance, organizational efficiency, and also provide successful way in the long run. organization citizenship behavior; the behavioral outcome. the term organization citizenship behavior was introduced in early 1980’s (bateman & organ, 1983). katz (1964) first categorize this term as extra-role behavior. its idea comes from the notion willingness to cooperate (barnard, 1938). the structure of citizenship behavior come from motivational factor of employees and from organizational behavior constructs (katz, 1964). ocb is an important element in organizational broad level behavior and are helpful for organizational performance(katz, 1964). according tokatz (1964)’s statement ‘people must carry out pioneering and voluntary actions that goes away from role directions’. organizations on daily basis depends upon incalculable acts of collaboration, cooperation, care, humanity, which might be called as citizenship behavior (organ, 1988). ocb can be defined as “the individual’s behavioral outcome that is, not directly forced not openly documented by formal job requirement(organ, 1988). this definition was modified as the employee’s element which support psychological and social environment of organization (organ, 1988). instead of in-role performance and providing technical expertise it speed up the organizational goal achievement (borman, 2004). many researches focused on causes and results of ocb. according to (borman, 2004). employees’ attitude, emotions and moods and their personality also predict ocb. according to podsakoff, ahearne, and mackenzie (1997) as far as ocb’s effects are concerned it cause an increase in employees’ progress image in managers’ mind as well as increase in organizational performance, organizational efficiency, and also provide successful way in the long run. ocb is abroad term and may researches introduce different dimensions of it. it is presented as two factor model (organ, 1990)five factor model by (organ, 1988)operationalize it as one dimension, and three dimensions by(coleman & borman, 2000):(a) personal support(ocb-i) providing support and assistance to other people (gwinner, &meuter, 2001) i.e. consistently helping behavior with others (williams & anderson, 1991), (b) organizational support (whose direction is toward organization ocb-o ) (williams & anderson, 1991); and (c) conscientious initiative( according to (organ &konovsky, 1989)it is directed toward employees’ motivation towards its role). now this was the debatable question that how many dimensions actually comprise of? it was concluded in 2008 by two simple and conceptual dimension model i.e. ocb-i, ocb-o (williams & anderson, 1991). researchers were trying to find out cause and effect of the both (williams and anderson 1991). this model is considered as opportunity to develop and process it further in organizational context (williams and anderson 1991). both behaviors are related to individual work (williams and anderson 1991). in-role performance. the concept of in-role performance was given by (katz and kahn 1978) who describe it as core task that are predefine and described in job description recognize. this type of behavior is formally rewarded by the organization (katz and kahn 1978). according to (williams and anderson 1991) inrole performance is completing the assign duties, or working full day i.e. 8hours a day. a few researches are done on in-role performance (robinson & morrison, 1996). to evaluate in-role performance (ghiselli and brown, 1955) provide four categories: file data, quantity measures, quality measures and supervisory rating. first three are concerning to records like absenteeism, tardiness and safety. supervisory rating is most popular tool for measuring in-role performance as well as extra role performance because of the fact that decision making about critical factors, performance evaluation and reward distribution remain in the hands of upper management (murphy & cleveland, 1995). organization citizenship behavior can be defined as employees exceed, not only fulfill their formal job requirements but also initiate voluntary actions beyond their work roles, like making sacrifices, helping others, and offering advice (organ, 1990). organization citizenship behavior is divided into two broad categories i.e. organization citizenship behavior-directed toward individual (ocb-i) and organization citizenship behavior-directed toward the organization (williams & anderson, 1991).ocb-o is more generally directed towards the organizational benefits (for example: employee who is unable to come to his duty provides advance notice ) whereas ocb-i focuses on specific individual benefits (like helping other)(williams & anderson, 1991).firm’s goal can be materializing through its employee’s positive behavior (richard & johnson, 2004). perceived organizational support is also associated with employees’ in-role performance as employees with high levels of pos are highly motivated to achieve organization goals (armeli et al., 1998)are more satisfied with their jobs are less tardy, absenteeism rate is less (noble et al., 2003) and have higher in-role performance (noble et al., 2003). in-role performance refers to actions associated to formal duties, tasks, and responsibilities, which are written in a job description” whereas ocb or extra role performance is based on behaviors that are also important for the attainment of performance but are not mandatory such as helping others (organ, 1988). in-role performance mostly relies on external motivation as it includes achieving tasks that are officially part of an employee’s job, are rewarded on fulfillment of task, and if not performed the employee is likely to be punished, (raub & robert, 2010). if employees perceive that their organization is social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 29 supportive their in-role performance will improve, turnover intension will reduce and organizational commitment will also increase (arshadi, 2011). organization citizenship behavior can be defined as employees exceed, not only fulfill their formal job requirements but also initiate voluntary actions beyond their work roles, like making sacrifices, helping others, and offering advice (organ, 1990). organization citizenship behavior is divided into two broad categories i.e. organization citizenship behavior-directed toward individual (ocb-i) and organization citizenship behavior-directed toward the organization (williams & anderson, 1991).ocb-o is more generally directed towards the organizational benefits (for example: employee who is unable to come to his duty provides advance notice ) whereas ocb-i focuses on specific individual benefits (like helping other)(williams & anderson, 1991).firm’s goal can be materializing through its employee’s positive behavior (richard & johnson, 2004). the importance of ethics increases due to the fact that organizational competiveness (deconinck & bachmann, 2007) and complexities in the businesses is increasing day by day.(koh & boo, 2001). organizations are very keen to maintain its corporate image. in previous researches ethical context was considered as explanatory variable, little attention has been paid on its dimensions (ethical culture, ethical climate).ethical context (also termed as corporate ethical context) which was affected by employees’ job responses (cheng, yang, wan, & chu, 2013). like: job satisfaction, (fuller jr & hester, 2001) turnover intension. therefore, the present research intends to examine ethical culture and ethical climate on ocb and in-role performance in the presence of mediating variable perceived organizational support. this research examines the impact of these variables in telecom sector of pakistan. method the main variables of this research are ethical culture, ethical climate, pos, in-role performance and organization citizenship behavior. the variables are measured through series of questions which were taken from prior studies. data was collected from top four cellular companies of pakistan with their regional offices located in five large cities of punjab. the respondents were full time employees which include supervisors, managers, and many others. total 950 questionnaires were distributed, 847 questionnaires were returned and approximately 800 questionnaires were completely feed backed showing 84.2% response rate. the respondents were asked to provide their feedback on 5 point likert scale that ranges from 1 = strongly disagree, 2 = disagree, 3 = neither disagree/nor agree, 4 = agree, 5 = strongly agree. ethical climate was measured by 6 item scale adopted from (koffa, 1935; lewin 1936).alpha reliability of this scale is 0.83. ethical culture was measured using questionnaire that was originally developed by (trevino 1998; paulus, 1991) and it consists of 15 items having alpha=0.862. perceived organizational support questionnaire developed by (rhodes et al 2001) containing 8-item scale, having reliability 0.768.organizational citizenship behaviorare classified into two classes that were using 14 item scale of (bateman and organ 1983,chatman and o’reilly 1988,graham 1986,smith and near 1983) this scale is composed of two factors ocb-i (7 items) and ocb-o (7 items) having reliabilities 0.868 and0.737 respectively. in-role performance scale was developed by o’reilly and chatman(1986) and redeveloped by(williams & anderson, 1991) containing 7-item scale, having reliability = 0.772. statistical package for social science version spss 16 was used for data analysis. factor analysis of principle component was performed for all measurement scales. according to (field, 2005) principle component factor analysis is the suitable technique to test the validity of scales. results are shown in table 1, 2 & 3. table 1 shows the factor analysis solution first factor perceived organizational support (four items have been removed out of 8 items due to low loading). second factor ethical culture (one item has been removed out of 15 items). all items of ethical climate, in-role performance were included due to good factor loading. organizational citizenship behavior (ocb-i, ocb-o) (one factor from each is removed due to low factor loading). test of reliability through cronbach’s alpha is done after factor analysis. according to (nunnally, 1967) reliability must be greater than 0.70 for the key variables of the study. our conceptual framework (see figure 1) expresses the relationship between ethical culture, ethical climate, and ocb and in-role performance. perceived organizational support is considered as a mediating variable in this framework. ethical culture and ocb ethical culture includes formal as well as informal systems that direct individual behavior and prevent unethical attitude (trevino, 1990). formal system provides direction about rules and regulation, reward system, professional codes whereas informal system tells about that how to behave with our coworkers, friends and ethicality. in short ethical culture tells us about the behaviors that are morally right. h1a: ethical culture is positively related with organizational citizenship behavior ethical culture and in-role performance according to self-determination theory there are different types of motivation that are required for the performance of in-role behavior; controlled motivation and self-directed motivation (gagné&deci, 2005). controlled motivation include the sense of external pressure like “i have to do it” whereas self-directed motivation include a sense of wish like “i choose to do it” (gagné&deci, 2005). in-role performance mostly social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 30 rely on external motivation as it include achieving tasks that are officially part of an employee’s job, are rewarded on fulfillment of task, and if not performed the employee is likely to be punished (s raub& robert, 2010). ethical culture includes factors such as authority structures, organizational policies, and reward systems (trevino 1990) ethical culture is also a source of external motivation as employees are more likely to exhibit in-role performance when they know that their organizational polices and their reward systems are ethical (arshadi, 2011).in the light of above mentioned arguments we hypothesize that, h1b: ethical culture is positively related with in-role performance ethical climate and organization citizenship behavior social exchange theory is based on two concepts i.e. equity and reciprocity. when employees feel positive perception about their organization, they reciprocate in more effective way, and the best of showing good behavior that is ocb (huang et al., 2012).ethical climate include laws and regulation as well as caring environment so , there is a positive correlation between ethical climate and ocb-o(huang et al., 2012).ocb is recognized as important consequences of ethical climate (baker et al., 2006).if perceived ethical climate is enhanced then employees are encouraged to show more ocb (huang et al., 2012). h2a: ethical climate is positively related with organizational citizenship behavior ethical climate and in-role performance according to (platon and aristotle 2004) organization and employees both have certain features that direct them to show the right behavior. an organizational ethical climate provides clear and concrete information to employees about the expectations regarding their duties (joo, b.-k. b.2012). ethical climate also provides a clear picture about normative expectations like how much employees’ time and knowledge that is required out their duties (joo, b.-k. b 2012). h2b: ethical climate is positively related with in-role performance perceived organizational support as a mediator pos mediate the relationship between an ethical context and individual job response. such support is commonly framed as ‘‘global beliefs of employees’ that organization values their contribution and cares about their well-being (eisenberger et al., 2001)and it is affected by the ‘‘willingness to reward increased work effort and to meet the needs for praise and approval’’ (eisenberger et al., 2001). when employees receive caring environment from their organization they reciprocate it through enhanced work related outcomes (bateman & organ, 1983)and citizenship behavior (ferri et al., 2006). organizations must develop ethical context in order to prevent unethical behavior(huang et al., 2012).according to social exchange theory when employees feel equity in their organization, positive perception about their organization grows in their minds and they repay it in effective way with their positive behavior (huang et al., 2012).when employees perceive caring environment in their organization they positively reciprocate in most efficient way through their task performance(chiang & hsieh, 2012). h3: perceived organizational support plays a mediating role between ethical context and organizational citizenship behavior. h4: perceived organizational support plays a mediating role between ethical context and in-role performance fig 1. conceptual framework result and discussion correlation analysis statistical results are showing the positive relationship between ethical cultural and organizational citizenship behavior (r =.658, p = < .01) thus supporting hypothesis 1. second hypothesis stated a positive relationship between ethical cultural and in-role performance (r =.478, p=<.01). table 4.4.1 reveals that ethical climate is positively related to organizational citizenship behavior (r =.626, p = < .01), ethical climate is positively related to in role performance (r =.419, p = < .01). our fifth hypothesis stated that perceived organizational support is positively correlated with in-role performance. the results shows that there is positive correlation between perceived organizational support and in-role performance (r=0.658, p<0.01). our sixth hypothesis stated that perceived organizational support is positively correlated with organizational ethical culture perceived organizational support in-role performance ethical climate organizational citizenship behavior ocb-i, ocb-o social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 31 citizenship behavior(r=.626 p<.01). the results show that there is positive correlation between perceived organizational support and organizational citizen behavior. table 1: variables and correlation matrix variables mean std. deviation 1 2 3 4 5 6 7 8 9 10 gender 1.03 .167 1 marital status 1.33 .471 0.053 1 organization 2.50 1.119 -.070* .045 1 pos 2.846 .995 .066 .038 -.221** .658** 1 ecu 2.82 .791 .062 -.019 -.496** .367** .302** 1 ecl 2.87 .980 .079* .000 -.473** .369** .237** .709** 1 irp 2.76 .836 .033 .017 -.326** .167** .196** .478** .419** 1 ocbi 2.83 .960 .062 .055 -.443** .257** .276** .549** .635** .626** 1 ocbo 2.79 .796 .033 .064 -.354** .181** .142** .425** .481** .494** .667** 1 *. correlation is significant at the 0.05 level (2-tailed). **. correlation is significant at the 0.01 level (2-tailed). pos perceived organizational support, ecu: ethical culture, ecl: ethical climate irp: in-role performance, ocb-i: organizational citizenship behavior-directed toward individual, ocb-o: organizational citizenship behavior-directed toward organization regression analysis: regression analysis was used to test the extent of impact of independent variables on dependent variable and the partial or full mediating effect of perceived organizational support. according to baron & kenny (1986), when we want to test effect of mediating variable certain conditions must be present: first, the relationship between independent and mediating variable must be significant. second, the relationship between dependent and independent variable must be significant. third, when the mediating variable is introduced the impact on dependent variable by independent variable will significantly decrease. to test the mediating effect we have used the same method of regression analysis that was suggested by (baron& kenny 1986). results of regression analysis are shown in table. as indicated in the first step, adjusted r² is .364 which shows that variation in perceived organizational support is explained up to 36% through variation in independent variables. standard regression coefficient between ethical cultured and perceived organizational support is significant (beta =.304, p<.001) with significant t value (14.73, p<.001) and f value (192.35, p<.001). standard regression coefficient between ethical climate and perceived organizational support is also significant beta =0.263, p <.001) with significant t (16.67, p <.001) and f values and (192.35 p <.001) respectively. in the second step, adjusted r² is 0.429 indicating that the variation ocb is explained up to 42.9% through variation in independent variables. standard regression coefficient between ethical culture and ocb is significant (beta=0.010, p <.001) with significant t value (11.03, p <.001) and f value (56.88, p <.001). standard regression coefficient between ethical climate and ocb is also significant ( beta =0.021, p <.001) with significant t value (5.92, p <.001) and f value (56.88, p <.001). in the third step, pos is added into the overall model of ethical climate, ethical culture, in-role performance and ocb. the results shows that standard regression coefficient in case of 0.167 ethical culture is still significant (beta= 0.167p <0.018), in case of ethical climate, the magnitude has decreased but still significant (beta =0.113, p =.00). hence, perceived organizational support partially mediates the relationship between ethical culture and organizational citizenship behavior, ethical culture and in-role performance, ethical climate and organizational citizenship behavior, ethical climate and in-role performance hence all hypotheses are well proved. table 3: regression analysis model dependent variable independent variable standardized coefficients f t sig. adjusted r2 result beta 1 pos ethical culture 0.304 192.35 14.73 .000 0.364 ethical climate 0.263 16.67 .000 social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 32 2 ocb ethical culture 0.010 56.88 11.03 0.00 0.429 ethical climate 0.021 5.92 0.00 3 in roll performance ethical culture 0.167 44.20 2.33 0.018 0.316 partial mediaton full mediaton ethical climate 0.113 19.73 0.00 pos 0.368 12.01 0.05 in the introduction, we have discussed scandals that change minds of people about their businesses. in order to gain respect in the society organizations must take reforms in this regard. top management should bring this reform (mischel, 1968). our research purpose was to find out the influence of ethical context on certain employees’ behaviors (ocb-i, ocb-o in-role performance) working in largest telecom companies of pakistan. the most valuable asset for an organization is its employees, so the management must fix the factors that hinder their performance. the current study examines the impact of ethical context (ethical culture and ethical climate) on employees’ in-role performance and their citizenship behavior. the empirical results of our findings suggest that there is a positive relationship between these variables. it is also ascertained that weather pos had potential for mediating the ethical context and employees’ responses relationship (s. valentine et al., 2006). employees’ favorable attitude can be obtained if companies maintain advancement in their ethical context (s. valentine et al., 2006).especially if they perceive the element of care from their organization the connection of employees with their organization will become more stronger (s. valentine et al., 2006). a healthy organizational culture reduces ambiguity for employees that what is expected from them and how they should act in the organization (weaver, 1995).analysis reveals that perception of employees about their organizational context is effective in increasing job response without mediating role of pos but the presence of pos cannot be avoided (cheng et al., 2013).results show that pos was a partial mediator among ethical context and employees’ responses and has a indirect impact on employees’ responses (cheng, yang et al. 2013).these results were inconsistent with (cho et al.2009)’s findings which indicate that pos had a direct impact on employees’ response. thus following results were explored: constructing a fine ethical context can efficiently improve employees’ response and the presence of pos should not be ignored (cheng, yang et al. 2013). conclusion previous studies examined the relationship between ethical context pos and ocb, yet no considerable research is conducted to test the mediating role of pos in this regard especially in the context of pakistan. moreover ethical culture and ethical climate are not considered separately and little researches have been conducted regarding ethical culture and in-role performance, our study take into account both types separately and also its impact on in-role performance. this study also provides a clear picture about these dimensions and their impact. from the practical point of view, companies that emphasis to adopt ethics in their organization for the attainment of productive outcomes like meeting the expectation of the stakeholders, social wellbeing as well as salutary outcomes of organization. the current study suggests that corporate ethical culture must be in the direction that promotes pos among employees. employees’ positive perception about their organization can be built through ethical practices. these practices help to increase correspondence between organization’s values and personal values of employees. it also supports stakeholder’s welfare. companies must also consider that what they needs be done while adopting ethical considerations that help employees to become familiar about their organization’s concerns (s. valentine et al., 2006). for this reason organization’s climate must be transparent so that employees easily conclude about their organization’s actions. if companies provide guidelines and training about ethics it will enhance employees’ ethics(s. valentine et al., 2006). as a result of these programs there is a massive increase in in-role performance also (s. valentine et al., 2006).due to pos and ethical context employees become clear about their role expectation that increases their performance and employees are rewarded as a result it strengthen the relationship of employee and its organization (valentine et al., 2002).organizations effectively communicate the expectations from employees about ethical behavior and it must formally reward and recognize those actions that are according to corporate values. for this reason top management should manage ethical culture by adopting proactive strategy so they can positively serve as role model that direct ethical behavior (grojean 2004). there are certain limitations of this study. the study investigates the impact of ethical culture and ethical climate on employees’ in-role performance and citizenship behavior only in telecom sector of pakistan. more rigorous information can be obtained if these variables relationship are studying in banking and economic sector also. in order to get fit measures, more practical and theoretical work is needed in this regard. different organizations have its own ethical bindings so if we try to conduct a research in crosscultural context it would be good opportunity. social science international journal of 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(2012). the effect of ethical climate on work engagement. procedia-social and behavioral sciences, 58, 724-733. 73 an evaluation of the relationship between spatial form and transport mode in elim, south africa volume: 4 number: 1 page: 73 80 1daphne ntlhe school of build environment and development studies, university of kwazulu-natal, south africa. corresponding author: author e-mail: ntlhed@ukzn.ac.za article history: received: 2022-11-14 revised: 2022-12-16 accepted: 2023-01-17 abstract: the location of activities and the need for interactions create a demand for transport. the mode of transport choices for traveling to commercial centers has always been varied. however, private car use has been the most frequently used mode of transport. as a case study, this study explores how retail trade has influenced transport mode choice in the elim commercial area in makhado local municipality, south africa. a mixed method approach was adopted using secondary data and a questionnaire survey to acquire data amongst customers in the elim commercial area. a cronbach alpha test using the survey data was done to check the data’s reliability and internal consistency achieving a cronbach α = 0.903, which indicates that the survey data is reliable. the results show that the retail trade area increased in minibus taxis and local people walking to the node where the retail trade is located. the study concluded that the land-use structure in the local area significantly influenced the transportation mode. keywords: land-use planning, commercial centers, retail center, transportation planning, spatial planning cite this as: ntlhe, d. (2022). “an evaluation of the relationship between spatial form and transport mode in elim, south africa.” international journal of environmental, sustainability, and social sciences, 4 (1), 73 80. introduction competition between retail centers is influenced by, amongst other things, the upgrading of intra and inter-city transportation systems that allow consumers to travel to faraway business or retail trade areas options (singh & sahay, 2012). decision-making on travel mode choice is influenced by people's activities and life patterns, generating different and complicated travel demands (witchayaphong et al., 2020). bilkova et al. (2016), michel & scheiner (2016), and cervero (2013) contend that land development patterns favor private cars, and mallqui & pojani (2017) state that city that is sprawling has a car-oriented population and middle and high-income groups that prolong the usage of private cars. relocating to rural or less urbanized areas plays a role in households' decision to own cars and the travel distance for work, shopping, and social and leisure trips (de vos et al., 2020). according to petruccelli (2016), residents in urban-style settlements (mixed-use) usually only have a car or more than one car per family as they are generally close to most of their trip destinations, including shopping places. such types of settlements encourage non-motorized trips and the use of public transport. compact mixed-use neighborhoods encourage residents to conduct their activities locally and promote greater use of other means of transportation but cars. residents of dense mixed land use take short trips and mostly use public transport or other means other than private cars for most of their travel. a suitable location for a shopping center with access from customers' places of residence and work attracts shoppers (kaur, 2013; markovic et al., 2014; lucia-palacios et al., 2016; wang, 2019; borusiak et al., 2018). thus, retail centers' location decisions need thorough validation 74 concerning customer attractiveness aspects like accessibility and purchasing power, consequences of road traffic, and related accident hazards. they attract and generate high pedestrian and car traffic from the local areas and other neighborhoods (raicu et al., 2016). kushwaha et al. (2017) maintain that consumers prefer to visit retail centers near their residences or workplaces and usually avoid traveling long distances. the location of retail centers outside residential and city centers increases the travel distance of shopping trips and private car usage, underlining that the spatial context at the place of residence has the most significant effect on shopping trip distances. good quality and quantity of retail centers in a neighborhood are linked to markedly shorter shopping trips. at the same time, in retail centers with anchor stores, grocery shops are within walking distance from customers' residences, and most individuals commute long distances to acquire specific goods (ozuduru & guldmann, 2013; kushwaha et al., 2017; mary et al., 2013). the customers trade convenience with the prices, quality of goods, and availability of parking or entertainment facilities. road connections allow customers to access retail centers by car and other means. hence, the macro-accessibility of retail centers relates to the access road to the shopping center and the centers' nearness to the customer's place of work or residence (ahmad, 2012). accessibility of retail centers, according to sebastian and purwanegar (2014), can be measured by analyzing the difficulty or ease with which customers reach the place by public transportation. however, according to lyons and davidson (2016), accessibility is a multifaceted concept that is difficult to assess and grasp in practice. raicu et al. (2016) assert that retail centers attract and generate substantial numbers of private cars, light cargo trucks, and pedestrians from local and nearby areas. private cars are one of the most important modes of transport used on shopping trips, especially for people with modern lifestyles. people drive to large retail centers daily, weekly, or infrequently. even in areas with high walking and bicycle trips, many people still travel by car when visiting retail centers where goods must be transported from the grocery shops in the center because pedestrians cannot carry as many goods as private cars (bilkova et al., 2016; etminanighasrodashti & ardeshir, 2015); cervero, 2013). nonetheless, the availability of public transport close to retail centers impacts the choice of a retail center, promotes the inflow of customers, and affords customers the convenience of surmounting the distance problem related to time and space. the advantage of distance decay in travel activities is that the highest travels are generally observed amongst land uses nearby. residents mostly cite short distances to public transport, shopping places, and workplace as a critical reason for choosing their residential area (kunc et al., 2016; berdegue et al., 2019; kroesen, 2019; reichert & holz-rau, 2018). retail centers attract more pedestrians as shopping trips begin and end with a short walking trip. pedestrians would likely walk longer distances with wider sidewalks and better streets with excellent connectivity since they trade between route distance and quality. a safe environment, paths, sidewalks and streets, density, and continuity encourage people to walk (mitra, 2013; ton et al., 2019; wang et al., 2019). therefore, as a case study, this study explores how retail trade has influenced transport mode choice in the elim commercial area in makhado local municipality, south africa. the study is significant because a few studies examine the relationship between transportation and land use in locations outside the main cities in south africa. most studies focus on the country's leading cities, adjacent townships, and suburbs (strydom, 2013; mashaba & wiese, 2016; makgopa, 2016; mason et al., 2019). hence, they need to pay more attention to the medium and small towns in the outer areas regardless of their role in national economic development and counter-urbanization. this study remedies the deficiency by extending the existing literature on the relationship between transportation and land use in medium and small south african towns. it also contributes by 75 adding an african perspective to the growing literature on the link between land use and transport. the study's limitation is that it analyzed the relationship between transportation and land use in terms of travel mode choice focusing only on retail centers. methods the research method used in this study is mixed. secondary data was collected from journal articles, and primary data using a questionnaire survey focused on participants between the ages of 20 and 60 who were active visitors to the elim commercial area. the secondary data was used to understand the current study's research problem and position the present study within the context of existing literature internationally. the study hypothesizes that elim commercial center is located in an easily accessible location that generates traffic and pedestrians who are customers in the center and adjacent area (used for work and shopping purposes). it significantly impacts the customer's choice of transport mode because of its built environment structure. the study area elim is located within makhado local municipality in the province of limpopo at latitude 23°09'28 "s and30°03'23 "e longitude, and its boundaries are aligned with the municipality's planning and administrative boundary. makhado municipality has a population of 416 728 people and is 7 623.6 square kilometers in size, and elim has a population of 16,538 people and is about 10.6 square kilometers in extent. the population is 4% of the entire municipality, with a density of 1160 persons/km2 (makhado municipality, 2018). the survey took place in 2019 with a sample of 391 customers. the sample size fulfills the sample's requirement suitable for a population the size of the study area (16,538 people) (krejcie & morgan, 1970). the participants were proficient in english and voluntarily participated. they were asked permission to complete a structured questionnaire in the researcher's presence and returned it after completion at the same place. the first section of the questionnaire focused on getting data about the respondents' demographic information, and the second part was comprised of questions on the transport modes that the participants used for shopping trips. the customers were asked about their travel mode to the commercial area and expressed their opinions using the questionnaire's statements. respondents were required to indicate if they use the transport mode, 1 = always, 2 = often, 3 = sometimes, or 4 = never. a weighting score was given to each answer for data analysis purposes. data from the survey were presented and analyzed using descriptive statistical methods using frequencies and percentages. a cronbach alpha coefficient technique was used to test the reliability of the survey data. the study's primary purpose was to examine the impact of the elim commercial area in makhado local municipality on the transport mode choice of people who visit the site. the variables that are essential in examining the impact of the commercial site are location, traffic, pedestrians, and public transport. von thunen's regional land-use model, hoyt's (1939) transport corridors (transport axes), and harris and ullman's (1945) multiple nuclei model will be used to guide the analysis of the variables. von thunen's regional land-use model purports that agricultural land use is patterned in concentric circles around a market that uses all the excess produce that must be transported. this transportation cost plays a crucial role in determining land uses. hoyt's (1939) transport corridors (transport axes) and harris and ullman's (1945) multiple nuclei both consider the influence of motorization on the spatial formation of settlements ((cavero, 2013; mallqui & pojani, 2017). the survey results indicated that most participants were male (51%), and most were between the ages of 31 40 (17%). the highest number of women participating was between 31 40 at 14%. males in the age group 5160 years recorded the lowest participation rate at 9%, and for females, the lowest participation rate was amongst the 20 30 years at 11%, as depicted in table 1 below. 76 table 1. demographic profile of participants' percentages. the highest number (41%) of participants use minibus taxis always, followed by 35% who use private cars occasionally and 33% who always use private cars. the second-highest numbers are 30% who never walk, 30% who use minibus taxis often, and 25% who always walk to the center. the lowest numbers are 8% who never use minibus taxis, 15% who often use a private car, and 17 % who never use a private car to the commercial area. table 2. mode of transport usage mode of transport scale 1= always 2 = often 3= sometimes 4= never n % n % n % n % minibus taxi 162 41 117 30 82 21 30 8 private car 130 33 58 15 138 35 65 17 walk 99 25 85 22 89 23 118 30 a cronbach alpha test using the survey data achieved a cronbach α = 0.903. an acceptable value of a cronbach alpha test typically ranges from 0.70 to 0.95. therefore, the value attained indicates that the survey data has good reliability or internal consistency. result and discussion the findings show that more males, especially those in the age group 31 40, visited the commercial area, which indicates that a retail site is a shopping place and a place of employment as those in this age group are in the workforce. the high number is associated with a commercial center being a place for shopping and work. a high percentage (41%) of respondents indicated minibus taxis as their mode of transport, which is linked to the existence of a well-established minibus taxi rank in the commercial area that provides public transportation to nearby areas outside of the study area and that only 25% of residents own cars. the second-highest percentage of respondents indicated that they use private cars (35%) associated with the parking space in the center. land use encourages car owners to drive to commercial areas because there is a safe place to park their cars. the situation above demonstrates the relationship between the taxi rank and the parking area as land uses to the transportation mode customers in this area use. the findings are consistent with bilkova et al. (2016) and michel & scheiner (2016). they concluded that land development patterns related to commercial areas continue to favor the use of motorcars which in this study is public transport and private cars. as indicated in the first paragraph, the results also show that those aged 35 54, mostly in full-time employment, have dependent children. they prefer public age gender total male female number percent number percent number percent 20 30 46 12% 42 11% 88 23% 31 40 67 17% 55 14% 122 31% 41 50 51 13% 44 11% 95 24% 51 60 36 9% 50 13% 86 22% total 200 51% 191 49% 391 100% 77 transport and private cars to travel to the commercial area with their families. again, most people use minibusses and private cars, which is also likely due to transporting groceries and more significant amounts of goods by minibusses and cars, resulting in a few people walking to the commercial area. the high number of people using minibus taxis can be linked to the fact that more people buy groceries from the retail centre than those who buy big furniture and other goods that require them to hire delivery vans (bakkies) for transportation. the results are not congruent with raicu et al. (2016) asset that commercial areas also attract and generate a substantial number of pedestrians from local and nearby areas but correspond to the author's assertion that retail centers attract and generate significant numbers of private cars and light cargo trucks. the results correspond to bilkova et al. (2016) and etminani-ghasrodashti & ardeshiri (2015), who claim that people with modern lifestyles frequently use private cars in commercial areas. they reveal that elim residents also link owning a car and driving to the retail center as part of a modern lifestyle though they reside in a rural or peri-urban setting. they also correspond with de vos et al., 2020 who argue that residents of suburban areas with low density and diversity usually use local public transport and private cars. the lowest number of participants (25%) walk to the center, representing those from a rural setting with gravel roads (without tarmac) and low-income areas who do not own cars and cannot afford to pay for public transportation. this way, the trip's population is positively associated with walking instead of minibus taxis or private cars. this group mostly comes from the western side of elim, a rural village with no minibus taxi routes. the situation aligns with cervero (2013, p. 20), who states that “walking is the only form of transport for the very poor. many are “captive walkers,” who cannot afford an alternative.” those who use private cars and minibusses originate from the urban residential zone in the study area and the peri-urban area west of the commercial area and have access to roads like those in urban areas. the street connectivity in rural and peri-urban areas of elim encourages those who reside within walking distance (typically not more than 2km) to walk to the center. the results are like that of wang et al. (2019); however, the findings are not in harmony with reichert & holzrau (2018), who concluded that high-density mixed-use encourages walking. in this study, the aspect that carries more weight is street connectivity, accessibility, and good-quality roads. from a theoretical perspective, land uses in elim emanate from the hoyt (1939) sector model, to which the apartheid city model bears a resemblance. in addition, the postapartheid era transport corridors (transport axes) and the harris and ullman (1945) multiple nuclei models influenced south african polycentric cities. the models continue to influence elim settlements' spatial formation and support minibus taxis and cars more than walking to the center within these settlements. conclusion the analysis in this study has illustrated that elim's land-use structure significantly influences the residents' choice of transportation mode, meaning that the spatial factors determine the mode of transport in that area. the introduction of the elim commercial area and its taxi rank encourage the use of minibus taxis instead of residents walking to the commercial center. the research results should be viewed within the context of the limitations of the study's research. the limitations include that the findings are based on a limited sample of participants drawn from a commercial area in limpopo province, south africa, which is rural and may not be applicable in other parts of the country, especially in urban areas. however, the results can be generalized in similar commercial centers and settlements with related conditions. furthermore, this research focused on a single commercial site; henceforth, studies should be extended to more than one 78 center and location. future research should also be conducted on a larger sample, including other aspects such as diversity in mixed residential and commercial buildings near the commercial areas. references ahmad, s.a., jose a., & de oliveira, p. 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(2020). influential factors affect travelers’ mode choice behavior on mass transit in bangkok, thailand. sustainability, 12(22), 1-18. https://doi.org/10.3390/su12229522 https://doi.org/10.1016/j.trpro.2016.02.043 https://doi.org/10.1108/ijrdm-08-2013-0153 https://doi.org/10.4324/9780203371183 https://doi.org/10.1108/09590551211207184 https://doi.org/10.4467/2353737xct.18.103.8798 https://doi.org/10.1007/s12061-018-9278-2 https://doi.org/10.3390/su12229522 211 capacity building to achieve sustainable development goals (sdgs) in reduce maternal and infant mortality rate volume: 4 number: 1 page: 211 223 hendrik toda1, maria lino2, dominikus fernandes3, markus tae4 1,2,3,4faculty of social and political sciences, university of nusa cendana, kupang, indonesia corresponding author: hendrik toda e-mail: hendrik.toda2012@gmail.com article history: received: 2022-12-24 revised: 2023-01-06 accepted: 2023-01-16 abstract: the south central timor regency regional government is fully aware of the sdgs. while some rao leaders and representatives are aware that the sdgs are merely an expansion of the mdgs, they need to be aware of the agenda's specifics. the method used in this study is descriptive and qualitative, with a total of 76 people who were determined purposively. then, the primary and secondary data collected were analyzed using data analysis techniques from creswell. capacity building in order to achieve sustainable development goals (sdgs) in reducing maternal and infant mortality within the scope of the south central timor regency regional apparatus organization uses the opinion of thompson, which develops the concept created by parsons with research results, namely; (a) at the technical level it was found that the regional apparatus organization (rao) in tts regency did not yet have a comprehensive understanding of sdgs with indicators of maternal and infant mortality so that they were still limited to the problem of stunting alone and still had problems integrating databases in each agency while in (b) at the managerial level, it was found that there was no synchronization of personnel allocation for each unit and function in carrying out sdg's goals (c) at the institutional level it was found that local governments had not developed effective policies regarding the implementation of sdgs in regional development plans. the inhibiting factors for capacity building in order to achieve sustainable development goals (sdgs) in reducing maternal and infant mortality within the scope of the south central timor regency regional apparatus organization are; (a) minimal budget, (b) bad policies (bad policies), (c) outdated data and (d) minimal inter-agency coordination. keywords: sustainability, mortality, mother and baby. cite this as: toda, h., lino, m., fernandes, d. & tae, m. (2023). “capacity building to achieve sustainable development goals (sdgs) in reduce maternal and infant mortality rate”. international journal of environmental, sustainability, and social sciences, 4 (1), 211 223. introduction capacity building has various definitions. grindle & hilderbrand (1995) define a capacity building as improvements in the ability of public organizations, either single or cooperation with other organizations, to perform appropriate tasks. in other words, capacity building is an increase in the ability of public organizations to achieve specific goals independently and in collaboration with other organizations. horton et al. (2003) explain that capacity building is an ongoing process to increase the ability of the organization to carry out its functions and achieve its objectives and learn and solve problems (pp. 71). this concept describes the capacity building as the ability to perform essential functions, namely goal attainment, learning and problem-solving. this opinion is almost the same as that put forward by milen (2000), who sees the capacity building as a continuing process of strengthening the ability to perform core functions, solve problems, define and achieve objectives and understand and deal with development needs (pp. 47). 212 from several expert opinions, the study of capacity building is generally agreed upon in individuals and organizations, although there are slight differences in the broader dimensions. however, when examined closely, the system context (brown, 2001). morison, 2001, araya-quesada et al. (2010), community (banyan, 2007), environment (oecd, 2008), and institutions (grindle, 1997; horton et al., 2003) have the same orientation, namely how individual and organizational dimensions can interact with the environment in developing their capacities, and system and community is the organizational environment and individuals within the organization. even on the dimension of institutional reform (grindle, 1997), which according to dill (2000), focuses on institutions and systems as a macrostructure. grindle's concept is similar to that mentioned by horton et al. (2003), with the concept of national institutions that affect the micro level (individuals and groups) or meso level (organization). at the micro level, which focuses on individuals and groups as a collection of individuals, capacity building focuses on providing professional and technical resources (grindle, 1997; dill, 2000; horton et al., 2003). this opinion is reinforced by klingner & nalbandian (2003), who explains that professionalization can strengthen the capacity of public organizations with the availability of clear skills, supporting education and training pathways, and ethical standards. at the individual level, skills, education and training, and ethical standards are essential criteria. these professional indicators are related to individual performance and organizational performance effectiveness (behrman, 2006). capacity building in an organizational context is related to efforts to improve the ability of a public organization (indrawijaya and pranoto, 2011). indrawijaya & pranoto (2011) further explain that organizational capacity building is an essential strategy so that a public service organization can develop strategic plans aimed at making the organization achieve its goals clearly and being able to design an organization to ensure efficiency, effectiveness, and responsiveness. at the institutional level, capacity building is directed at the ability to create rules of the game that can respond and formulate policies by taking into account the values of efficiency, effectiveness, responsiveness, fairness, participation and sustainability of government policies, one of which is the sustainable development goals (sdgs). in line with the government's efforts is one of the targets in sdgs number 3, namely "ensure a healthy life and support prosperity for all for all ages," with the first indicator, namely; by 2030, reduce the maternal mortality ratio to less than 70 per 100,000 births and the second indicator; by 2030, end preventable deaths in newborns and children under five, whereby each country targets to reduce neonatal deaths to less than 12 per 1000 births and under-five deaths to as low as 25 per 1000 births. in its implementation, indonesia has succeeded in achieving most of indonesia's mdgs targets, namely 49 of the 67 mdgs indicators. meanwhile, indonesia ranks 6th in achieving the 2021 sdgs in the southeast asia region and 97th globally. the country with the nickname white elephant (thailand) is in the top position in achieving the 2021 sdgs with 74.19 points. vietnam trails in second place with 72.85 points, and malaysia is in third place with 70.88 points (the sustainable development goals report, 2021). however, there are still some indicators that must be continued in the implementation of the sdgs. some of the indicators that must be continued include reducing the poverty rate based on the national poverty line, increasing minimum consumption below 1,400 kcal/capita/day, tackling hiv/aids, providing clean water and sanitation in rural areas, wide disparities in target achievement among provinces. as well as reducing the maternal mortality rate (mmr). the maternal mortality rate (mmr) is an indicator of health development and indicator of fulfilling reproductive rights and the quality of health utilization in general. the ability to provide 213 health services for a nation is measured by maternal and perinatal mortality in 100,000 live births (lestaria, bahar, & munandar, 2016). the infant mortality rate (imr) is an indicator commonly used as an index of economic development, an indicator of the quality of life and the main component determining the life expectancy of a society (ensor, 2010). mmr and imr are important indicators of success in achieving optimal public health status for a nation. the ministry of health of the republic of indonesia states that aki is death caused by pregnancy, childbirth or childbirth, not due to accidents. mmr is calculated per 100,000 births. imr is the number of stillbirths and infant deaths in the first 7 days of life. meanwhile, the imr is the number of deaths in 1,000 divided by the number of live-born and still-born babies in the same year. evaluation of the performance of maternal and infant health efforts is crucial for monitoring because this is a sensitive indicator in describing the country's welfare (lestaria, bahar & munandar, 2016). based on the provinces in indonesia, the very low mmr scores were mainly spread across the island of sumatra in 2019 and then in 2020, they will spread across western, central and eastern indonesia. provinces with the lowest mmr include dki jakarta, south sumatra, di yogyakarta, north sumatra and bali. in 2020, the highest mmr included the provinces of bangka belitung, west sulawesi, riau islands, aceh and east nusa tenggara. based on data from the east nusa tenggara province health office in 2020, the maternal mortality rate reached 163 cases, and the infant mortality rate reached 102 cases. the author also presents the number of maternal and child deaths in east nusa tenggara province in 2021. source: ntt provincial health office, 2022 figure 1. number of maternal mortality in east nusa tenggara province in 2021 according to the data in figure 1 above, the east nusa tenggara provincial health office found that in 2020 the highest number of maternal deaths was recorded in timor tengah selatan (tts) district, namely 163 cases. this number increased from the previous data in 2019 of 113 cases, and the number of child deaths in 2020 was 102. this number increased from 2019 to 87 cases with influencing factors. it is found that the leading cause of maternal death is bleeding in 60 people. in comparison, hypertension in pregnancy is 23 people, infection is 11 people, disorders of the bleeding system are 12 people, metabolic disorders are 14 people, first aid is 18 people, and others are 25 people, while the causes of infant mortality in tts regency will be described in figure 2 below: 0 50 100 150 200 sikka regency alor regency flotim regency belu regency timor tengah selatan regency . anak ibu 214 source: south central timor district health office, 2022 figure 2. causes of child death in south central timor district in 2021 the graph above shows that the causes of infant mortality in tts regency in 2021 are low birth weight (lbw), asphyxia, sepsis, congenital abnormalities, diarrhea, and gastrointestinal disorders. meanwhile, the health of pregnant women is of great concern to the government. pregnant women bring candidates for the next generation of the nation who will productively contribute significantly to the progress of the nation and state. the importance of maternal health can be seen in government policies which make reducing the maternal mortality rate (mmr) one of the sdg's 2030 targets and an indicator of the success of national development (ri ministry of health, 2014; bappenas, 2015). at present, various efforts have been made by the tts regency government to maintain the health of pregnant women during the process of pregnancy until the delivery process as well as for the baby they are carrying. therefore the role of the regional government, especially the south central timor district government, is to support the achievement of sdgs number 3, namely "ensure a healthy life and support well-being for all for all ages," especially in 2030, reducing the ratio of maternal mortality to less than 70 per 100,000 births and the second indicator; by 2030, end preventable deaths in newborns and children under five, whereby each country targets to reduce neonatal deaths to at least less than 12 per 1000 births and under-five deaths to as low as 25 per 1000 births. the achievement of sdgs number 3 involves regional apparatus organizations such as; ntt provincial health office, planning and development office for tts regency, tts regency health office, bkkbn for tts regency, integrated service center for empowerment of women and children (p2tp2a) for tts regency, village head, human development cadres (hdc), assistant for family hope program (fhp), health centers, bpd, ngos and the community and implemented in accordance with the development directions set by the central government, among others; (1) preparing infrastructure at the regional level in the form of providing policy, budget and program support so that they are aligned with efforts to achieve the sdgs; (2) mapping and integrating national sdgs targets and indicators into the rpjmd; (3) capacity building for lgs and stakeholders; socialization/dissemination to the whole community; (4) as well as the preparation of data and information, but the findings of the researchers found that data integration as a basis for each rao in formulating work plans and programs is not in accordance with the indicators in the 0 5 10 15 20 25 30 35 40 45 50 215 sdgs, especially goal number 3, causing systems and mechanisms for coordination, monitoring and evaluation between raos, communication between working groups, program groups and the secretariat of each program overlaps and runs independently (sectoral ego). when viewed from regulations and programs, the tts regency government is quite progressive in handling maternal and infant mortality cases in this region. the tts district government has issued a regulation in the form of regional regulation number 6 of 2013 concerning maternal, newborn and child health (mnch). this regulation is comprehensive enough to discuss steps in increasing access and quality of maternal, infant and child health. on the other hand, there are quite some programs that have been included in the rpjmd, such as programs to improve maternal and child safety, programs to improve health services for toddlers, programs to promote maternal, infant and child health through community activity groups, as well as bkbposyandu-paud operational model development programs. the results of the pre-research carried out by the research team revealed that several organizations also often hold forum meetings and workshops that bring together raos, legislators, and women's organizations to introduce sdgs, in particular, the 3rd goal of sdgs. however, the findings show that many raos still need to be aware that there is a follow-up global agenda after the mdgs ended in 2015. hence, they still need to include sdgs' number 3 priority related to maternal and infant mortality in their strategic plan. the regional government of southcentral timor regency needs to be fully aware of and aware of what the sdgs are. some rao leaders and officials know the sdgs are only an extension of the mdgs but need to know the substance of the agenda. several targets and indicators related to the sdgs have been accommodated in the rpjmd. although they are not explicitly stated, they still intersect and relate to one another. some policies, regulations and initiatives related to the goals of the sdgs have been made. however, there are still problems with integrating the database of each indicator for each goal which needs to be completed, valid and reliable. of the 17 existing goals, the goal that is quite progressive in achieving is sdg number 5, which relates to gender equality and efforts to protect women. based on this background, this research will focus on capacity building to achieve the sustainable development goals (sdgs) in reducing maternal and infant mortality rates within the south central timor regency regional apparatus organization. the sdgs, which have become the global agenda for world development, has become the focus of national development by the government after the mdgs. since presidential regulation number 59 of 2017 concerning the implementation of the sustainable development goals was enacted, all relevant stakeholders need to work together to achieve the indicators set out in the sdgs. the government, the private sector, civil society organizations and the community must work together and synergize to achieve inclusive development. of course this is not solely because in 2030, indonesia, as part of the world community, must achieve the indicators in the sdgs, but also because this is part of efforts to make indonesia a more developed and prosperous country. several experts have mentioned several factors of organizational capacity building in the theory dialogue chapter, such as eisinger (2002), horton et al. (2003), and christensen and gazley (2008) so that conceptually, studies related to the development of the organizational capacity of the tts regency regional apparatus in achieving sustainable development goals (sdgs) within the scope of the south central timor regency regional apparatus organization can be grouped into the three levels of organizational activity proposed by thompson, (2003) namely; (a) technical level, (b) managerial level and (c) institutional level (pp. 60). based on the description above, the authors chose the study's title, “capacity building to achieve sustainable development goals (sdgs) in reduce maternal and infant mortality rate”. 216 methods the research method used in this research is a descriptive research method with a qualitative approach. at the same time, the data sources in this study were obtained through primary and secondary sources, which were collected using observation techniques, interviews and document searches through 76 informants related to research problems. furthermore, the collected data will be analyzed using data analysis techniques from creswell (2016) (pp. 264-268). result and discussion capacity building to achieve sustainable development goals (sdgs) in reducing maternal and infant mortality rates within the south central timor regency regional apparatus organization. to analyze capacity building in order to achieve the sustainable development goals (sdgs) in reducing maternal and infant mortality in the south central timor district regional apparatus organization, the authors use the opinion of thompson (2003:60), who developed the concept created by parsons (1960), where he distinguished the organization on three levels with the following research results: technical level. the results of the study found that after one year, the sdgs commitment was rolled out by the national government, the government at the regional level still needs to implement its achievements. in the eastern region of indonesia, especially the south central timor district (tts), the implementation of the sdgs still needs to overcome many obstacles, especially in how the sdgs are integrated into regional development plans. the regional apparatus organization (opd) in tts regency does not yet have a comprehensive understanding of the sdgs with indicators of maternal and infant mortality, where the technical discussion is still limited to the issue of stunting alone and still has problems in integrating the database of each indicator in each goal that has not been complete, valid, and reliable. it was also found that there was no funding intervention to reduce maternal and infant mortality but only used village funds purely for maternal and infant care, the provision of additional food, and the salaries of health cadres. in contrast, south central timor district regulation number 6 of 2013 concerning services the health of mothers, newborns, infants and children under five years (kibble) has deficiencies wherein the kibbla regional regulation states that if you give birth at home, you will pay a fine. however, the community is afraid of extortion because the money needs to be informed as to whom to give it to and where to deposit it. no standard does not reduce imr from pregnancy to after childbirth. meanwhile, horton et al. (2003) further explained that administrative capacity building is an essential strategy so that a public service organization can develop strategic plans aimed at making the organization achieve its objectives clearly and being able to design an organization to ensure efficiency, effectiveness, responsiveness and regional development programs. it will be right on target if it is prepared based on accurate data and needs under the field context. these data can later be used as a reference for setting targets that must be achieved in the region. however, data availability under the sdgs goals indicators for the south central timor regency area still needs to be increased. it happens because the available data is still very general, meaning that calculations still need to be carried out to obtain data under the sdgs indicators. some of the data is not available at the bps of tts regency because some indicators are included in the national-global indicators and are not the obligation of regional apparatus organizations to achieve them while developing the capacity of regional apparatus organizations in achieving sustainable development goals (sdgs) in the south central timor regency regional apparatus organizations should be focused on providing professional and technical resources (grindle, 1997; dill, 2000; horton et al., 2003). this opinion is 217 corroborated by klingner and nalbandian (2003:49), who explains that professionalization can strengthen the capacity of public organizations, but this has not happened to the south central timor district regional apparatus organization in supporting the sdgs goals for the south central timor district area. managerial level. that part of an organization has the capacity and responsibility for designing and controlling systems that produce goods or services for procuring inputs and creating outputs by allocating personnel to each unit and function. based on this explanation, the personnel for each unit and function to reduce maternal and infant mortality in tts district are below. at the tts district level, with personnel consisting of the head of the tts district health office, the head of the tts district bkkbn, and the tts district integrated service center for empowerment of women and children (p2tp2a). ensuring program/activity planning and budgeting for priority interventions, especially in locations with high maternal and infant mortality rates and high disparities in service coverage; improve service management for priority nutrition interventions and ensure that priority targets receive and utilize the intervention packages provided; and coordinate sub-district and village governments in implementing priority interventions, including optimizing resources, funding sources, and updating data. at the sub-district level, the head of the subdistrict is the conducting personnel. the camat leads the coordination of interventions to prevent maternal and infant mortality as the district coordinator; the sub-district head holds regular meetings with officials at the sub-district, village and community levels to discuss planning and progress of interventions to reduce maternal and infant mortality; provide support in carrying out data monitoring and verification and provide assistance in implementing activities at the village level. at the village level in tts district with personnel, namely village officials, human development cadres (kpm), families hope program (pkh) assistants, puskesmas officers and village midwives, as well as family planning (kb) officers with assignments. the village government synchronizes the planning and budgeting of village development programs and activities to support the prevention of maternal and infant mortality; the village government ensures that each priority target receives and utilizes the priority nutrition intervention service package. implementation of the activities was carried out in collaboration with human development cadres (kpm), family hope program (pkh) assistants, puskesmas officers and village midwives, as well as family planning (kb) officers; the village government strengthens monitoring and evaluation of the implementation of services for all priority targets and coordinates target data collection and routine data updating. the results of the authors' findings show that there is no synchronization of personnel allocations for each unit and function in carrying out the sdg's goals in each organization in the tts district, hampering the implementation of sdgs with indicators of reducing maternal and infant mortality rates in tts district. it is essential to organize integrated maternal and infant mortality reduction interventions at the tts district level to ensure each institution understands its role and contribution in reducing maternal and infant mortality; knowing the target and location of interventions to reduce maternal and infant mortality; develop ways or methodologies to ensure that each target group receives the required intervention; building coordination mechanisms between institutions that can be used to ensure the implementation of program integration from planning, implementation, and monitoring; mapping and integrating national sdgs targets and indicators into the rpjmd. institutional level. at the institutional level, capacity building is directed at the ability to create rules of the game that can respond and formulate policies by taking into account the values of efficiency, effectiveness, responsiveness, fairness, participation and sustainability. institutionally, 218 local governments still need to develop effective policies for implementing sdgs in regional development plans. the regional medium-term development plan (rpjmd) preparation for the tts district has yet to explicitly outline indicators for reducing maternal and infant mortality as listed in the sdgs. the local government of tts regency has also yet to form a working group (pokja) to accelerate the implementation of sdgs in reducing maternal and infant mortality rates. at the same time, capacity building in an organizational context is related to efforts to increase the capacity of a public organization (indrawijaya and pranoto, 2011:44). the availability of data available at bps kabupaten tts is not used as a reference by the opd, spearheading the reduction in maternal and infant mortality. each opd carries out its data collection through a data-by-name-by-address system. if examined closely, administrative capacity building is an inter-organizational unit as in the system context (brown, 2001). morison, 2001, araya-quesada et al. (2010), community (banyan, 2007), environment (oecd, 2008), and institutions (grindle, 1997; horton et al., 2003) have the same orientation, namely how individual and organizational dimensions can interact with the environment in developing their capacities, and system and community is the organizational environment and individuals within the organization. however, what has been observed in the regional apparatus organizations in tts regency, each agency has a method of calculation that is different from one another. this condition causes the absence of integration of valid and reliable data to be used as a reference in aligning programs and regional work plans. in addition, the available data still needs to represent the calculation method stipulated by bappenas in the sdgs indicator metadata document. therefore, data integration is needed to design policies and regulations on target to achieve the goals set by gandara (2008:9) or to be achieved (rainer rohdewohld, 2005:11). factors inhibiting capacity development to achieve sustainable development goals (sdgs) in reducing maternal and infant mortality rates within the south central timor district organization. based on the results of research conducted by the authors, several factors inhibiting capacity development from achieving sustainable development goals (sdgs) in reducing maternal and infant mortality within the south central timor regency regional apparatus organization are as follows. minimal budget. only now, the tts district government has assisted the village with the implementation of sdg indicators for reducing maternal and infant mortality. the pure village government uses village funds of 1 billion 84 million for 2022 with an allocation for additional food provision of 84 million for those who cook food for pregnant women and toddlers with a breakdown of the cost of eating for mothers of 27,500 and toddlers of 25,000 for 90 days which is a ministry of health / pmt program. it was done because the social services and health services did not have a village program for aki-imr. there were not even ngos to help, so this program was purely the village's program, and there had even been socialization from the health office. however, the form of handling aki-imr was returned to the village using village funds. . the salaries of human development cadres (kpm) also come from village funds. bad policy. the implementation of sdgs to reduce maternal and infant mortality in the tts district still needs to overcome many obstacles, especially in how sdgs are integrated into regional development plans. the regional apparatus organization (opd) in tts regency does not yet have a comprehensive understanding of the sdgs with indicators of maternal and infant mortality, where the technical discussion is still limited to the issue of stunting alone and still has problems in integrating the database of each indicator in each of the goals set incomplete, valid, and reliable. from a policy standpoint, problems have been found since this policy was made, so this policy has been flawed from the start. where in the south central timor regency regional regulation number 219 6 of 2013 concerning health services for mothers, newborns, infants and children under five years (kibbla) provides for fines for mothers who give birth at home but in implementing it, the village government and the service are afraid to fine them because they do not want extortion to occur. the reason for this happening is that the regional regulations need to be detailed regarding whom the funds were given to and where they were paid. there is also no standard for not lowering the imr from pregnancy to the postpartum period, which should be in the regional regulations. data update. efficiency, effectiveness, responsiveness and regional development programs will be right on target if they are prepared based on accurate data and needs following the field context. these data can later be used as a reference for setting targets that must be achieved in the region. however, data availability under the sdgs goals indicators for the south central timor regency area still needs to be increased. it happens because the available data is still very general, meaning that calculations still need to be carried out to obtain data under the sdgs indicators. some of the data that is not available at bps kabupaten tts is because several indicators are included in national-global indicators, and it is not the obligation of regional apparatus organizations to achieve them while developing the capacity of regional apparatus organizations in achieving sustainable development goals (sdgs). lack of interdepartmental coordination. the authors' findings revealed that one institution that handles aki-imr is the bkkbn, but the handling of aki-imr in bkkbn is not too focused, and the bkkbn argues that this task is the domain of the health service. the regent's rpjmd meetings are directed to adopt the sdgs, one of which is regarding reducing mmr and being the main indicator, sdg's are included in the minimum service standards, while the bkkbn is an intermediate indicator that supports service indicators. however, in several agencies, there are no programs that include sdg's as the main indicator. bappeda itself does not coordinate the aki-imr reduction program with related agencies. there are no facilities for scales and functional tools yet. even health workers borrow from the public health center for height measuring devices. even those who determine the health of mothers and babies should be individuals with a specialization in nutrition education, but in the village, there are no such individuals. another problem is that there have never been related agencies that have come to improve service management for priority nutrition interventions and ensure that priority targets obtain and utilize the intervention packages provided by pregnant women and babies so that there is no synchronization of sdg's goals in each organization in the district. tts needs to improve the implementation of sdg's in the tts district. it is essential to organize integrated interventions to reduce maternal and infant mortality at the tts district level to ensure that each institution understands its role and contribution to reducing maternal and infant mortality, knows the targets and locations of interventions to reduce maternal and infant mortality, develops ways or methodologies to ensure that each target group receives the interventions needed, build coordination mechanisms between institutions that can be used to ensure program integration starts from planning, implementation, and monitoring as well as mapping and integrating national sdgs targets and indicators into the rpjmd. conclusion capacity building in order to achieve sustainable development goals (sdgs) in reducing maternal and infant mortality within the scope of the south central timor regency regional apparatus organization using the opinion of thompson (2003:60), who developed the concept created by parsons (1960), where he distinguished organization over three levels with the following research results 220 technical level. the regional apparatus organization (opd) in tts regency does not yet have a comprehensive understanding of the sdgs with indicators of maternal and infant mortality, so they are still limited to the problem of stunting and still have problems in integrating databases in each agency where each indicator in each goal has not been complete, valid, and reliable. it was also found that there was no funding intervention to reduce maternal and infant mortality but only used pure village funds. in contrast, from a policy perspective, it was found that the kibbla regional regulation stipulates that if you give birth at home, you will pay a fine. however, the community is afraid of extortion because the money is not informed as to whom to give it to and where deposited. no standard does not reduce imr from pregnancy to after childbirth. managerial level. the lack of synchronization of personnel allocation for each unit and function in carrying out sdg's goals in each organization in tts district has hampered the implementation of sdgs with indicators of reducing maternal and infant mortality in tts district. institutional level. institutionally, local governments still need to develop effective policies for implementing sdgs in regional development plans. the preparation of the regional mediumterm development plan (rpjmd) for the tts district has not yet explicitly outlined indicators for reducing maternal and infant mortality rates listed in the sdgs. the local government of tts regency has also yet to form a working group (pokja) to accelerate the implementation of the sdgs in reducing maternal and infant mortality, even though outreach and dissemination to the whole community still need to be completed. factors inhibiting capacity development in order to achieve sustainable 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(2002). essentials of capacity management. new york: john wiley and sons https://doi.org/10.52403/ijrr.20210876 https://unstats.un.org/sdgs/report/2021/ https://doi.org/10.1057/ejis.1995.9 https://doi.org/10.7454/jurnal-eki.v2i1.1957 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 42 the domination of the noble political elites in organizing the government’s policies in central lombok regency volume: 3 number: 1 page: 42-46 abdul latif, arry bainus, yogi suprayogi sugandi, ari ganjar herdiansah 1graduate program, faculty of social science and political science, universitas hamzanwadi, indonesia 2,3,4lecturer faculty of social science and political science, padjajaran university corresponding author: abdul latif e-mail: latif17sosiologi@gmail.com article history: received: 2022-01-22 revised: 2022-02-18 accepted: 2022-03-08 abstract: this study aims to describe the hegemony of the aristocratic political elite in the administration of the government bureaucracy, to reveal the patterns and media of the hegemony of the aristocratic elite in maintaining the status and identity of the power structure, bureaucratic politics and to explain how the political implications of the hegemony of the aristocratic elite on the freedom of local democracy in central lombok regency. the research uses a descriptive qualitative approach, one type of research that is intended to explore and clarify a phenomenon or social reality. by knowing the sources of primary and secondary data, as well as collecting data through in-depth interviews, non-participatory observations and documentation. analysis of the data using an interactive analysis model. based on the results of research analysis, the political hegemony of the aristocratic elite is carried out by regional heads as nobles by utilizing the government bureaucratic network through the placement of regional heads. the state civil apparatus from clans, relations and aristocratic relatives in various strategic positions such as heads of offices, and heads of government, patterns and strategies used to carry out political hegemony by the nobility in central lombok regency is to utilize socio-religious organizations such as nahdlatul wathan, islamic boarding schools and islamic boarding schools. cultural associations such as the central lombok sasak cultural and customary council which have a wide network spread across the island. in fact, the political hegemony of the aristocratic elite in central lombok regency has negative implications for local democracy. keywords: hegemony, elite politics, nobleman, government bureaucracy cite this as: latif, a., (2022). “the domination of the noble political elites in organizing the government’s policies in central lombok regency”. international journal of environmental, sustainability, and social sciences, 3 (1), 42-46 introduction the sasak community in central lombok regency already recognizes political actors from the three social levels, based on the characteristics and character of political actors (nurhayati, 2020). it is very easy to recognize the political communication models and patterns of political actors in the central lombok regency because each group features its characteristics (utami, 2016). for example, the political representation of the nobility called raden (ruling class/highest nobility) upper class on the island of lombok (rulers) uses historical capital to build their political image. especially to influence, shape, and persuade the public to get electoral support (ramadlan & masykuri, 2018). the nobility has actually become a fundamental element of power in local politics because, in the history of central lombok district, the nobility were the important actors in the formation of central lombok regency to become an autonomous region (bayo et al., 2018). because until the contemporary democratic era, the nobility became influential political actors and even hegemonized other political forces by controlling the mass media international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 43 (suardi, 2015), youth organizations, culture, religion, and education to produce aristocratic symbols (hajad et al., 2020). in the political context in central lombok regency, the struggle in the contestation arena always involves rivalry (amrillah, 2019), participation and competition from the three layers of the community group mentioned above (voges, 2016). so that the struggle to seize and maintain the dominance of political power in central lombok regency sociologically is also an interaction (hamdi, 2011), communication, and social encounter to attract political sympathy and support carried out by actors and their constituents. in the political context in central lombok regency, the struggle in the contestation arena always involves rivalry, participation and competition from the three layers of the community group mentioned above so that the struggle to seize and maintain the dominance of political power in central lombok regency is sociologically an interaction (ariefiansyah & webber, 2021), communication, and social encounter to attract political sympathy and support by actors and their constituents (mattoni & odilla, 2021). this study aims to describe the political hegemony of the aristocratic elite in the administration of the government bureaucracy in central lombok regency, to reveal the patterns and media of hegemony used by the noble elite in maintaining their status and identity in the power structure, politics in the government bureaucracy of central lombok regency and to explain how the political implications from the hegemony of the aristocratic elite to the freedom of local democracy in central lombok regency. the results of this study are expected to be used as a reference for further research that has interest and relevance to the issues of the hegemony of the aristocratic elite, which is currently rife in local and national democracies and is expected to be able to provide accurate and useful information as a means to take appropriate policies in regulating and organizing more professional, efficient and accountable governance. methods the research uses a descriptive qualitative approach, one type of research that is intended to explore and clarify a phenomenon or social reality. based on the source, the data is divided into two, namely primary data and secondary data. determination of informants for data sources in this study was carried out purposively with certain considerations that these people knew about the noble elite in central lombok regency, firstly being formal leaders in the government, and secondly, informal (adat) leaders. namely, leaders of community organizations in the area concerned. several data collection techniques were used to obtain research data, namely participant observation techniques, interviews, and document studies. determination of the location of the research in central lombok regency was carried out by purposive sampling technique (determined intentionally) with the following considerations: due to the condition of the socio-political system of the sasak community, especially in central lombok regency, from a political perspective, there are prominent and dominant groups that regulate and control hegemically. ongoing political and democratic processes. this research is planned to take place for one (1) month, from january 2021 to september 2021. unfortunately, the timing is relatively long due to the covid-19 pandemic, affecting the availability of informants for interviews. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 44 result and discussion sasak tribe kinship pattern the study of political anthropology is more aimed at discussing political power in a socio-cultural context. for example, the main characteristic of segmenter kinship politics, such as among the sasak people in central lombok, is a united and solid local group formed based on unilinear descent (following one direction of lineage) belief in the existence of descendants. kurenan or small family (core) if the sekurenan has been formed, then, in real life, the sasak family has certain nicknames for the members of the sekurenan, namely the father is called by his son amaq while his wife is called pun. in comparison, her children called her mother with the nickname ina and her husband pun nina. furthermore, the oldest child (perangga) is tekaka, and the youngest child is a trade. sorahan or extended family sorohan is the term for the sasak tribe to refer to their extended family. in general, the term sorahan refers to the lineage of a husband and wife leading to their respective grandparents and siblings of those grandparents. in sorahan, certain names are known, such as papu, balo, which is the name for the upper-line husband and wife relatives (grandparents to the oldest). semeton finger is a term for relatives of husband and wife line to the side. papu bai is the name for the relatives of husband and wife who are on the bottom line. the sisters of the father and mother are called ina 'kaka (read inak kake). the father and mother are called ama kaka (ama kake). the sasak marriage system and the formation of political alliances in central lombok regency marriage for the sasak tribe in central lombok regency, aside from being an effort to unify biological relationships, is also a process of forming consolidation, accommodation, and integration of various internal group strengths based on inside groups, attracting external groups and at the same time being a channel for forming political alliances. the important function of marriage in the context of political power is to gain cultural legitimacy to strengthen its position, both as a regional authority and to strengthen its charismatic image as a figure. political genre and local leadership system in central lombok regency lombok island's political structure and culture have always been assumed as a battle for the group's victory in the past. the political genre in central lombok regency is largely determined by the aristocratic elite and political clans such as tuan guru, who lately no longer acts as a cultural agent who transforms religious, ethical values but at the same time has become a political actor. many of the factors why the local aristocratic elite became one of the dominant political forces in central lombok regency were influenced by an increasingly open political system with high and expensive political costs. it is difficult for political actors who have limited capital to compete in regional head elections. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 45 traditional political leadership system of the sasak tribe in west nusa tenggara province the traditional political system of the sasak tribe is a portrait of political culture that is carried out or actualized by political actors in power, then by using traditional symbols and identities such as awik-awik (traditional rules) as a source of leadership values. political power control mechanism in sasak culture in central lombok regency the concept of the traditional political leadership of the sasaki tribe, central lombok regency in the context of supervision and power relations between the people and their leaders, is based on traditional cultural principles which in the local language are called sebumbung (guarding), sewirang (defending), and (sekujung) together. one example of the elaboration of these concepts is when the people feel that the government has implemented the wrong policy, the sasak tribe creates a special forum that becomes a democratic forum for expressing aspirations, criticism, and corrections. leaders must listen to them if they do not want to get customary sanctions. complaining against government policies outside the context of the provided forum is highly avoided. the political hegemony of the sasak local noble elite in the implementation of the regional government bureaucracy in central lombok regency the history of politics and the hegemony of power in the province of west nusa tenggara, especially in the district of central lombok, is indeed very interesting to study, especially related to aspects of democracy, history and political culture which have been dominantly controlled, influenced, and controlled by the aristocratic elite. patterns and media of political hegemony of the sasak noble elite in maintaining status, influence, and symbolic identity in the structure of political power in the government bureaucracy of central lombok regency the aristocratic elite who controls the main aspects of government, religion, economy and culture in central lombok regency cannot be separated from the historical and cultural identity construction carried out by the noble elite itself. the strategy of the noble elite in constructing identity in central lombok there are three main routes used by the sasak aristocratic elite and religious elite groups in lombok to build their identity and legitimacy, namely education (formal and non-formal), politics, and ceremonial rituals. negative implications of the political hegemony of the noble elite for the implementation of governance and the transition of local democracy in central lombok regency talking about political power and the practice of local democracy in central lombok regency objectively, there are no ideal parameters that can really be used as a reference to explain the overall political reality that is happening fully. the high practice of political accommodation the corruption eradication commission in 2018 conducted an integrity assessment survey (spi) in 20 provinces, and one of them was ntb province which was in sixth place in the top ten as 10 provinces in indonesia that experienced an increase in the graph of abuse of power by regional heads. one of the reasons is suspected to be due to the strong influence of the patronage political culture of the actor. so it is considered as the cause of the death of critical public attitude as a natural control mechanism of political power. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 46 the emergence of a patrimonialistic bureaucracy the political hegemony of the aristocratic elite in central lombok regency in the contemporary democratic era brings a variety of unproductive impacts for the growth and development of local democracy. conclusion based on this research, it can be concluded that regional heads carry out the political hegemony of the aristocratic elite in central lombok regency as nobles by utilizing the government network through the placement of state civil apparatus from clans, relations and relatives of the nobility in various positions and strategic positions such as heads of services, heads of agencies, as well as school principals. the patterns and strategies used to carry out political hegemony by the aristocrats in central lombok regency are by utilizing socio-religious organizations such as nahdlatul wathan, islamic boarding schools and cultural associations such as the traditional council and sasak culture of central lombok, which has a wide network spread throughout the island of lombok. thus strengthening gramcy's view that actors can carry out political hegemony by using the state apparatus and making education as a tool to manipulate public awareness by authorities who have authority. in reality, the political hegemony of the aristocratic elite in central lombok regency has negative implications for local democracy. one of them is the supreme power and power of patrimonialism power practices, where the regulation and distribution of power only circulates in the immediate environment of the regional head. so it is difficult to realize a just and equal local democracy that provides broad opportunities for all sons of the political region. references amrillah, m. 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(2021). digital media, activism, and social movements’ outcomes in the policy arena. the case of two anti-corruption mobilizations in brazil. partecipazione e conflitto, 14(3), 1127–1150. nurhayati, s. s. (2020). contested identities: tuan guru and ahmadiyah in the redrawing of post-1998 sasak-muslim boundary lines in lombok. victoria university of wellington. ramadlan, f. s., & masykuri, r. (2018). marketing isu agama dalam pemilihan kepala daerah di indonesia 2015-2018. jurnal penelitian politik, 15(2), 249–265. suardi, m. (2015). ideologi politik pendidikan kontemporer. deepublish. utami, n. w. (2016). upaya komunikasi forum kerukunan umat beragama (fkub) dalam resolusi konfl ik ahmadiyah. voges, m. (2016). pemberdayaan masyarakat perkotaan di kelurahan lawangirung kecamatan wenang. politico: jurnal ilmu politik, 3(1), 159887. 66 social deception through narrative rationality celebrity drug users volume: 4 number: 1 page: 66 72 muh. adhaarfa siala1, andi mirza ronda2, dewi widowati3 123communication science, sahid university, jakarta corresponding author: muh. adhaarfa siala e-mail: daengshela2347@gmail.com article history: received: 2022-10-25 revised: 2022-12-16 accepted: 2023-01-15 abstract: when arrested by the authorities, celebrities always insist that they use drugs to work, just as users, just trying, because of the work environment, deliberately targeted by the police or bnn, police engineering, they are framed. jefri nichol was one of the celebrities who made such a statement. the study aimed to assess the rationality of jefri nichol's drug-related narrative. the study used walter r. fisher's narrative paradigm and barbara o'keefe's theory of message-making logic. methodologically, research is an interpretive paradigm with case study methods. the subject of his research was jefri nichol and his statements in the media as his object. the results of the study showed that jefri nichol's was inconsistent. before the case, jefri nichol knew the negative impact of drugs on his life and career. after being caught in the narrative, drug use is just trial and error because of work. during the examination of the police, the court, and undergoing rehabilitation, jefri nichol produced a narrative of victimhood in which the final motive was reducing punishment, image, existence, and economy. keywords: narrative paradigm, celebrity, drug users. cite this as: siala m.a., ronda a.m., & widowati d. (2023).“social deception through narrative rationality celebrity drug user.” ), international journal of environmental, sustainability, and social sciences, 4 (1), 66 72. introduction celebrity drug users are not a new phenomenon in the country. there have been many incidents of artist arrests by the police or the national narcotics agency. in 2019, dozens of artists were caught using drugs, such as zivilia band vocalist zul, stage artist nunung, jefri nichol, aris idol, etc. when arrested by the authorities, these celebrities always struggle for various reasons, such as preventing them from criminal charges. nevertheless, in general, the comments that are always spoken from them are that their behavior of using drugs is more to the job. they are just as users and try because the work environment and friendships seem "coercive" to the word that the police or bnn deliberately targeted them, their arrest was a police fabrication, they were framed, and several other remarks. jefri nichol, a role artist who was arrested for using drugs in his home on july 22, 2019, said that his reason for using drugs was that he could not sleep because the burden of his work as a role artist was so heavy. therefore, he used drugs to help her get to sleep quickly. because the night when he was arrested, jefri claimed that he could not sleep, even though he had to do activities the next day again. here are the confessions of jefri nichol published by cnnindonesia.com (tuesday, 01/10/2019): "i cannot sleep. if i cannot sleep will disturb the entire schedule (work), some friends offer to sleep, and curious about my stupidity the night i take the (marijuana) item" he said. the various symbols that make up the message are a narrative. in this regard, roland barthes (herman, 2009) believes that the narrative's name is countless. the first and foremost thing in the narrative is that it is gathered from various genres and distributed in various elements, such as: 67 brought by, spoken, written, fixed, or moving images, gestures or gestures, and a mixture of these elements. the reality of producing such a message or narrative can be identified as a lie. in this regard, buller and burgoon (littlejohn, 2011: 228), in their theory of "interpersonal deception," conceptualize lies as manipulation of information, behavior, and imagery. the manipulation is done deliberately so that others can believe the false information they convey. furthermore, the theory explains that the liar will carry out a strategy to manipulate information so that the recipient becomes unclear, incomplete, unrelated, and so on. the formulation of the main problem of this study is: "how is the rationality narrative celebrity suspect narcotic" in this case, this study wants to understand the statements that jefri nichol conveyed in his capacity as a drug user artist in public (before, after arrest, and after the verdict) with an approach walter fisher's narrative paradigm. methods this research uses qualitative content analysis methods. according to kasiyanto (bungin, 2007: 161), interpreting the text in qualitative research is how researchers see the content of communication, read symbols, and interpret the content of symbolic interactions in communication. the subject of this study is jefri nichol, a suspected drug user whose object is his statement to the public through the media. the analysis unit is in text, photos, and videos, related to speech or statements from jefri nichol. these indirect statements are then spread in the mass media and social media. because this study analyzes ex post facto data, to maintain its reliability and validity, researcherscarry out verification steps in stages, including the rough data collection stage, data verification, and data reconstruction, the description of which can be explained as follows: figure 1. primary data collection stages and processes grainy data collection (jefri nichol speaks) in the mass media and social media verify the authenticity and authenticity of stage 1 data reconstructive of jefri nichol’s narrative data source: developed by researchers result and discussion to understand this problem, this study uses the narrative theory from walter r fisher. in fisher's view, the narrative relates to the “actions of thembolis" (it can be words or deeds), which have a sequence and mention for those who live, create, or interpret it. the explanation is inspired by the view of alasdair maclntyre, who wrote: "man is in action and practice, also in his fictions, essentially an animal of storytelling." her, 1987). in this case, the narrative can be viewed as relevant to both actual and fictitious creations, with life stories and stories of the imagination. fisher's narrative paradigm (1987) has five main assumptions: 1) humans are essentially storytellers; 2). the paradigmatic model of human decision-making and communication is "good reasons," which vary in form among situations, genres, and media of communication; 3) the stage 1 stage 2 stage 3 68 production and practice of good reasons are ruled by matters of history, biography, culture, and character; 4) rationality is determined by the nature of persons as narrative beings their inherent awareness of narrative probability, what constitutes a coherent story, and their constant habit of testing narrative fidelity, whether or not the stories they experience ring true with the stories they know to be true in their lives; 5) the world as we know it is a set of stories that must be chosen among in order for us to live life in the process of continual re-creation. according to fisher (1987), narrative rationality is a standard of judgment or criterion in assessing whether a story is worthy of trust or not worth believing. as a creature of evil, where he believes that the world we inhabit is also inseparable from the story (narrative). we need a framework to judge which story is true, which is not, or which story should be believed. in this case, narrative rationality has a device of analysis referred to as coherence and truth (see chart 1). coherence is the internal consistency of a narrative. a narrative becomes coherent if consistent and has the completeness of aspects of the story itself (all the pieces exist). coherence is measured through elements such as structural, material, and characterological. structural coherence is visible in that elements of the story flow smoothly. it has no coherence if it is confusing, truncated, or inconsistent. material coherence relates to the condition of the two or more stories relating to the main story. at the same time, characterological coherence is belief in the characters involved or present in the story. at the same time, the truth (fidelity) or reliability (reliability) of a story is seen from the "ungues" aspect of the story and has a representation of reality. social or not (west & turner, 2007). figure 2. device analysis paradigm narrative walter fisher source: wets & turner, 2007 narrator sketch. jefri nichol is an indonesian celebrity born in jakarta on january 15, 1999. when the legal event happened to him, jefri nichol had just graduated from junior high school (homeschooling), where he had previously attended vocational school with a major in communication and information technology. nichol's artistic career began when he starred in we miss dad's mini-series. previously, he had been an advertising model and played a role in various television films (ftv). nichol was then involved in variouccs electronic cinema titles (soap operas), including garuda di dadaku family (2015), pesantren & rock n roll rebon (2017), and others. in 2017, through the film betting, nichol was awarded the maya cup for the category of newly selected actor in 2011. in 2020, when nichol went through legal proceedings related to the use and possession of marijuana, he was also involved in the falcon pictures problem because he was considered to have defaulted. in december 2020, the south jakarta district court won the lawsuit against falcon 69 pictures and sentenced the defendant, jefri nichol, to pay damages of rp 4.1 billion. the titles of the films that jefri nichol has shot outside falcon pictures include dear nathan how are salma, bebas, habibie & ainun, and elyas pical. jefri nichol has many fans who are, in fact, young women. jefri nichol fans are members of the acronym jnf from jefri nichol fans, formed in 2016. they gather on various social media accounts, such as instagram, facebook, twitter, etc. reconstruction of celebrity narratives. efforts to explain the narrative of jefri nichol researchers divided into 4 (four) span times, namely: 1) the narrative before jefri nichol was exposed to drug cases (narasi pra projusticia); 2) the narrative of jefri nichol when the case was handled by the police, starting from the moment of arrest, investigation, investigation until the case is declared p-21 (narasi in projusticia); 3) narasi jefri nichol when his case is heard in pn jakarta selatan until the verdict is issued (narasi in court); and 4) narrative after the drug case was decided by a jakarta selatan (narasi pasca verdict).min general, in the four contexts of the situation described above, the narrative themes and the content of jefri nichol's narrative figure 3. jefri nichol's narrative 70 good reason's logic in jefri nichol's narration. to understand whether jefri nichol's narrative is logical, it departs from the "good reasons" researchers do. a study from the perspective of narrative rationality. in this case, jefri nichol's narrative is approached by analyzing the questionable aspects of his coherence and fidelity. the assessment standard determines whether jefri nichol's narrative can be viewed rationally (fisher, 1987). regarding the question of coherence, jefri nichol's statements about drugs tend to be contradictory. before he was arrested, in an interview with the television media (entertainment news – net tv), jefri nichol's narrative was that drugs are dangerous substances. it should be avoided, especially by celebrities. from what he conveyed, there is a tendency that jefri nichol himself knows exactly about the dangers of drugs, especially for the survival and survival of his artistic career. 71 the problem of coherence (consistent) in jefri nichol's narrative also arises regarding the position of drug users in the law. before the case, the narrative explicitly implied that drug users, including those of the i celebrant, were lawbreakers and were obliged to be held accountable for their behavior. however, after being arrested, the narrative conveyed by jefri nichol that he was a victim that should be healed, not criminalized. the narrative was consistently "fought" by him, even after serving his rehabilitation sentence. narrative reprisals as an act of manipulative rhetoric. media, including social media, provides the most significant contribution to actors to represent the narrative related to legal cases that he did. in this case, jefri nichol is present in the invitation of each podcast that seeks to explore legal events that have been completed in his nature. in forums such as the youtube podcast, nichol tried to clarify and victimize the legal case he had lived in. this is revealed through statements asserting that his position is only as a victim, so he needs protection from indonesian law. the narrative produced by jefri nichol has more tendency to manipulate the public, especially his audience. fisher called the tendency of such rhetorical statements “manipulative rhetoric." fisher's conception (1987: 117) of manipulative rhetoric is that communicators have a purpose in the message produced, use communication strategies to achieve goals, and in this case, there are attempts to "play" and "work" the audience for the benefit of the communicator himself, rather than for the benefit of others. usually done by choosing materials, materials, styles, and how to press (present) the speech. conclusion from the coherence aspect, jefri nichol's narrative about drugs tends to be contradictory. before being arrested, drugs were considered dangerous and should be avoided. at the time of his arrest, his narrative was that drug users were victims who should be cured, not criminalized. from the aspect of fidelity (truth) of this research, jefri nichol's narrative interprets marijuana as a drug to ward off insomnia that he experienced; his work as a film actor made him must consume ganja because the work was heavy. before taking drugs, jefri nichol blatantly "rejected" the drug as a way out of the problems faced by artists. he took drugs as a way out of his problems. the consequence of his conviction was that he suffered financial losses and positive fan support; theexocet players before legal trouble • drug users are not strong in their faith, so they are not tempted. • artis drug user is a bad example because, as a public figure, they have many fans. • personal problems that make people fall into drugs can be addressed with positive activities (for example, social activities). after legal problems • drug users are victims and must be protected. • drug users do not deserve to be criminalized. • the drug user should be rehabilitated because he is a victim. • the prosecution of drug users does not solve the problem. • stigmatization of drug users as serious criminals will make them fall back. 72 like chicco jericho, ganindra bimo, and wulan guritno do not consume marijuana, so their stamina is good while filming. references bungin, b. (2007). analisis data penelitian kualitatif. jakarta: pt. rajagrafindo persada. herman, d. (2009). essential elements of narrative. usa: wiley-blackwell publication. littlejohn, stephen w. & foss, karen a. (2011). teori komunikasi (edisi 9). jakarta: salemba humanika fisher, r. walter. (1987). human communications as narration: toward a reason, value, and action philosophy. south carolina: univ. of south carolina press west, richard & turner, lynn h. (2007). introduction communication theory: analysis and applications. new york: mcgregor hill. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 1 mountain apiculture and environmental dynamics: impact of climate variability on bee farming in oku, cameroon. volume 1 number 3 november 2020 page 01-11 1ignatius ngala kiming, 2eric kongnso moye, 3jude kwei 1department of geography, university of yaoundé, cameroon 2department of geography, university of dschang, cameroon 3department of geography, university of bamenda, cameroon corresponding author: kiming ignatius ngala, department of geography, university of yaoundé, cameroon e-mail: ignatiusngalakiming@gmail.com article history: received: 2020-10-15 revised: 2020-11-03 accepted: 2020-10-30 abstract: this study aims at analyzing the effects of climate variability on bee farming in mount oku. the guiding premise is that climate variability has brought about environmental changes causing a fall in the quantity and quality of honey. a mixed research approach was adopted in collecting data. questionnaires were administered to 90 purposively selected bee farmers and interviews conducted with key actors in honey production. spss, version 20.0 was used to analyze data while the cumulative difference index helped establish climatic anomalies and trends. findings revealed falling rainfall trends with marked seasonal variations. temperatures show a rising trend with little but sensitive anomalies. this has affected periods of flowering for bee plants as acknowledged by 97% of bee farmers. hive colonization rate has been decreasing (74% 55%), with an increasing rate of abscond (34% -46%), resulting in a reduction in honey yields. climate variability has increased the magnitude of other environmental stressors such as bush fires and forest degradation, while reducing the growing period of some bee plants. the coping strategies put in place by bee farmers are limited and policies need to address this situation so as to maintain the quality of oku honey. keywords: bee farming, climate variability, impact, mountain, honey cite this as: kiming, i.n., moye, e.k., jude, k., (2020). mountain apiculture and environmental dynamics: impact of climate variability on bee farming in oku, cameroon. international journal of environmental, sustainability, and social science, 1(3), 01-11. https://doi.org/10.38142/ijesss.v1i1.33. introduction climate variability and change remain a major obstacle to human progress despite the significant efforts made at varying levels in combating the situation. the unexpected climatic manifestations and the increasing unpredictability in climatic events has made the issue become one of the main disturbing worries of our time, especially in poor nations who in majority are neither capable of detecting the anomalies nor repairing the associated damages, fao (2007). unusual meteorological scenarios such as heat waves, changes in wind circulation patterns, flooding, droughts, erratic rainfalls have registered increasing figures in recent decades, ipcc (2014). recent trends in climate change scenarios revealed that global temperatures are on the rise, unfccc (2019). climate variability deals with fluctuations in climatic parameters around their averages, for both short and long periods. variability signifies deviations in climatic statistics over a given period of time such as specific months, season or year from the long term climate statistics, characterized by changes in the frequency, magnitude and spatial occurrence of extreme and unexpected meteorological events, acmc (2009). reports indicate that least economically developed nations are more vulnerable to the effects of climate change and variability due to their high reliance on natural resources, especially in sub saharan africa where majority of the population is “poor” and depend mostly on subsistence agriculture for their livelihoods, fao (2008). in countries practicing advanced bee farming, unexpected extreme weather is increasingly rendering the manipulation of honey bees difficult (ibra 2001). climate variability is threatening mountain ecosystems, already known to be fragile. plants within the mountainous milieu are then very vulnerable to climate variability, since climatic modifications are likely to coincide with habitat degradation and stress on biodiversity, ndenecho (2005). mount oku contains one of the highest remnants of afro-motane forest, with a high and much localized degree of endemism, blom (2001). bee farming in this area is of migratory type, wherein farmers transport their hives in anticipation of the flowering of particular ecosystems, greatly determined by seasonal variation. mount oku bee farmers still depend entirely on natural forces for survival, contrary to advanced bee farming where honeybees are breed, fed and manipulated to suit the environmental conditions. this implies any dynamics in the natural environment will have modifying effects on farmers’ calendar of activities and consequently on output and yields. mount oku stands high in the minds of many honey consumers thanks to its natural white coloured honey. facilitated by the african intellectual property organisation, full property right was accorded to oku international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 2 honey on october 17th 2008, as a means to increase market reach and expand the livelihood of producers, lukong (2009). the heterogeneous vegetation in mount oku area known to favour bee farming has been under degradation due to population pressure on the natural environment that has been linked to the falling prices in farm produce and rising poverty, baimenda (2010)). unfortunately, the rate and time at which forage plants due flower has been varying in an unprecedented manner, leading to decreasing quantities of pollen, nectar and honey flows. the amount of rainfall and its distribution in mount oku area generally influences the number of times bee plants do flower and the amount of water available for honeybees, directly affecting flora composition and honey colour, mkong (2010). the climate of mount oku area, generally described as cool and mild has recently been witnessing unusual rainfall patterns, which directly affects farming calendar, tubouah (2019). these disruptions further render beekeeping difficult especially as it depends mainly on the natural ecosystem. the bee farmers of mount oku reported honey yields are no longer increasing together with the number of bee farmers and pitched hives, which was very unpleasant, at a period when the demand for their product was at a rise. it is therefore necessary to analyze climate variability in the oku area through its indicators and to establish its implications on bee farming in order to better understand its contribution to the falling honey yields. method a mixed research approach was used to collect both quantitative and qualitative data. questionnaires, focused group discussions, field observations and guided interviews. a total of 90 questionnaires were administered to purposively selected bee farmers’ with at least 10 years’ experience in bee farming. this was carried out within the 10 selected sites, taken from the five bee farming sections across the study area. the on the spot method of administering questionnaires was used, while the field observation phase helped in complementing the questionnaire and focus group discussions by helping obtain some first-hand field realities. interviews were used to obtain information from some experienced resource persons, while expertise was borrowed from two local beekeeping technicians. participative observation with bee farmers during some key periods of their farming calendar led to the understanding of some field realities. focus group discussions across 10 key bee farming villages, with a wider audience helped enrich and check consistency of the survey. the climatic data was collected on two key climatic parameters (rainfall and temperature), for reasons of data availability. some reference material provided before 1986 was also consulted which helped give an in-depth analysis and ease the understanding of the issues at stake. data on bee farming comprised of seasonal quantities of honey produced, number of planted, colonized and absconded hives, seasonal and yearly honey prices. microsoft excel, statistical package for social sciences (spss) version 20.0 were used to analyze data. descriptive statistics such as mean, frequencies and percentages were derived using spss. the cumulative difference and the cumulative percentile difference were calculated to establish temperature and rainfall anomalies. these then gave the baseline from which anomalous climatic situations and the degree of variability of climatic elements were determined. the mean and standard deviations were used to compute the coefficient of variation, which is a measurement of the variability of the climatic elements and consequently their reliability. in relative terms, when cv values are high then the variable is unreliable and vice versa. hence high variability implies low reliability. to determine trends in temperature and rainfall, regression lines were fitted to the data in order to obtain the trend of each line. the r-square (r2) values were recorded for each analysis for the purpose of determining the significance of the trend. the coefficient of correlation between rainfall, temperature and honey yield was calculated. this shows the degree and direction of relationship between the two quantitative variables. the pearson index (p) was used, which is the standardization of the coefficient of covariance to establish the link between the variables. results and discussion field findings revealed that bee farming on the slopes of mount oku is mainly of migratory type. migration is alternately between the relatively “warmer” and the “colder” locations. this is done in anticipation of the flowering periods of particular ecosystems, favoured by the high temperature gradient within very short distances. the white colour honey (oku honey) is produced only as from 2000m above sea level, where flora species behind its specific qualities can survive. the honey is of rich quality, organic in nature, unique in colour and taste, with high food and medicinal values. its productions employ an estimate number of over 400 bee farmers, though majority associate it with crop production. modern beekeeping methods such as colony transfer, use of modern smokers and bee suits, is still at a very limited level. the limited application of modern beekeeping methods is explained by the relatively low income of bee farmers and the resistance to innovation. beehive construction and transportation mainly in the dry season and main harvesting between april and may (rainy season). the nature of the relief hinders road network development to facilitate hive transportation, since hives need to be transported with a lot of care in order to avoid the breakage of honey combs. the dominant materials used are rudimentary, such as wooden pitching forks and traditional smokers (old silver pots or dishes, filled with lichens and mousses). bee veil, gloves, bee suit and long boots, are scarcely used, with most farmers depending on locally made materials. the dominant hive is the cylindrical bamboo hive as against the “kenyan top bar" hive. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 3 ● falling honey yields despite some improvement in bee farming techniques. analysis of data on the seasonal harvest of bee farmers revealed a significant drop in honey yields over time for most of the bee farmers, despite the adoption of the newly introduced “kenyan top bar hive”. the falling honey yields amongst individual bee farmers had resulted to a drop in the quantity of honey supplied to the principal bee farmers organisation in the area (oku honey cooperative). this appeared very challenging to the farmers as it happened at a period of rising price and demand for “oku honey”. bee farmers explained fluctuating supply was explained by both highly varying yields for farmers and lack of motivation from the cooperative’s management the increasing number of pitched hives together with the extra time efforts put in by bee farmers in the area has not been backed by a corresponding increase in honey yields. ● unusual and significant variations in meteorological parameters in mount oku area. the climate of the entire north west region around elevated areas is almost uniform and characterized by minor differences which are not quite different from those of the rest of the cameroonian western highlands. the micro climate determines the growth of different bee plants and differentiation in honey colour. the pattern of the climate is altered by the mountainous landscape, with wet southwest facing slopes and rain shadows in the east. temperature inversion is a common phenomenon in valleys and depression because of cold air drainage regarding mount oku, the climate still fits into the characteristic situation of elevated areas across the north west region, a situation which is not quite different from that of the rest of the cameroonian western highlands. the observed temperature trends and rainfall amounts within the region show visible signs of significant variation at both monthly and annual scales. when compared with past climatic figures for the region, (around 1986) temperature figures appear to have been slightly higher, while rainfall shows decreasing amount over time. the calculated coefficients of variation (cv) for both temperatures and rainfall indicates both elements are increasingly variable, with rainfall exercising a relatively more unreliable character. specifically, mean temperature around mount oku appear to be rising over time, with an almost stable but slightly decreasing annual rainfall amount, although it decreases in a fluctuating manner. the number of rain days per year has been fluctuating towards a decrease with the period 1986-1990 recording the least figure. this is likely a consequence of the drought events that affected the entire region during this period. at the regional scale it was observed that the period 2006-2010 registered the highest average annual temperature since 1961.the highest mean monthly temperatures (24.2°c) for the hottest month (february) during the entire period, was registered between 1996 and 2000. individual years and months present more visible variations for both temperature and rainfall across the area, dominated by recurrent temperature extremes and erratic rainfall events. these recurrent unusual climatic scenarios have increasingly been affecting major beekeeping activities such as hive construction, its transportation before and after colonisation, pitching, maintenance, blooming of most bee plants and preparation of installation platforms which are almost entirely determined by the seasonal variation. climatic vagaries have seriously been causing obstructions especially at the different stages of the bee farming calendar, which is either directly or indirectly causing modifications in the apiary characteristics, honey yields and quality. it also affects nectar production and rate of hive decay. the effects are also transferred to the secondary activities bee farmers do carry along with bee keeping such as food crop production, rearing of goats and market gardening. analysis of rainfall data for some determinant months in bee farming showed significant variation. the months of march, august and november were selected for analysis based on the intesity of bee farming activities that take place within these months. major beekeeping activities such as hive construction, its transportation before and after colonisation, pitching, blooming of most bee plants and preparation of installation platforms are almost entirely determined by the seasonal variation. results show significant variations in rainfall wthin these influential months, on both the windward and leeward sides of mount oku at varrying degrees (figure 1). figure 1: rainfall anomalies for some key months of bee farming in manchock-oku source: data from the community forest office manchock, 2016. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 4 from figure 1, it can be observed that the month of august had a slight increase in rainfall during the late eighties, rgistering a positive rainfall anomaly of 150mm which is the peak, decreases in 1990 where a significant negative anomaly is observed. march registered major positive anomalies in 1988 and 1993, with a dominance in negative anomalies, indicating very challenging circumstances for the blooming of bee plants. the month of november in manchock-oku had years with almost complete absence of rain (1988 and 1993) and those of exceptional rainfall events (1987,1990 and 1995), where visible positive anomalies are recorded. at belo a slight fluctuation was observed for all the three months. kumbo had years with complete absence of rains during the month of march (2000), with november and august registering steady fluctuations in rainfall. at the level of kumbo, august and november had regularly fluctuatiing rainfall amount while march registered decreasing figures over time. perceptions of bee farmers on the evolution of meteorological events in mount oku area corroborates the results from the analysis of climatic data. regarding temperature,73% of bee farmers were of the view their surrounding environment was relatively warmer than before, as against 12% and 10% for stable and colder environments respectively. on rainfall, 57% indicated that rainfall amount in the area has been decresinsing over time with increasing occurrence of erratic events, 33% indicated rainfall has been realtively stable, 7% said it has been increasing while 3% were indifferent. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 5 figur 2: mean temperature trends and anomalies for the localities of kumbo, manchock and belo source: data from the divisional and sub delegations of agricuture bui,oku and belo, 2016 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 6 from figure 2, it can be observed that variations in mean temperature around mount oku present visible varying trends over different periods, ranging from 1986 to 2009. manchock-oku shows a negative gradient value of -0.012 and a sloping angle of 0.027, indicating a negligible drop in temperature, with seasons, such as those of 1989, 1991 and 1999, that had visible positive anomalies, with some of these years registering very warm dry season maximum temperatures, which affects bee foraging and also creates conducive environmental conditions for the propagation of bush fires. the year 1986 and 1994 had more visible negative anomalies, an indication of relatively colder years, this affects the efficiency of the honey bee and the rate of hive abscond. belo had a continuous rising trend in mean temperature, with a positive gradient value of 0.163 and a sloping angle of 0.621 and significant positive in 2001,2003,2004, evidence of high level extreme temperature events in the area. the years 1998 and 1999 registered visible negative anomalies, indicating these were years when bee activity was relatively dormant, with relatively high risk of hive abscond. kumbo observed a relatively stable temperature, with a very slight positive gradient value of 0.0058 and a sloping angle of 0.004, visible anomalies, higher temperatures in 1999, 2002, 2009 and relatively low temperature in 2000 and 2006. both seasonal and annual rainfall amounts are observed to have recorded varying fluctuations across mount oku area. relatively lower rainfall figures characterized the period 1986-1992, partly a consequence of the drought events that affected the entire region around this period. the degree of variation in rainfall has been more visible due to the combined influene of both convection and orography. kumbo between 1998 and 2009 witnessed a fluctuating but rising rainfall amount with a slightly positive gradient value of 44.35 at a sloping angle of 0.53. manchock and belo observed falling rainfall trends for the periods 1986-1997 and 1997-2004, with negative gradient values of 13.13 and -84.61 respectively. this has a direct influenvce on the blooming frequency and period for bee plants and also on the variation of nectar quantities across the mountain area. kumbo registered continues negative rainfall anomalies from 1998 up to 2001, with subsiquent years recording positive anomalies. the year 1999 stands to be the driest year over the period while 2005 was the wettest. regarding the dry season rainfall anomalies, the season of 2006 had the highest positive figures for the area, implying it was the wettest dry season for the period. this favoured a high level flowering of bee plants and consequently higher rates of hive colonisation in the region as opposed to the dry seaons, like those of 2000, 2001, 2004 and 2007, marked by signifcant negative anomalies. manchock shows an almost balanced oscillation between positive and negative annual rainfall anomalous scenerios throughout the period, especially btween 1986 and 1992. the years 1992 and 1997 were the driest, with anomalies going beyond -350mm, while 1989 and 1993 observed positive rainfall anomalies of above 200mm. the dry season rainfall anomalies for manchock are highly visible especially during the second half of the period, while 1991 and 1996 registered relatively higher positive anomalies. the dry season rainfall in 1991 and 1996 registered relatively higher positive anomalies, especially that of 1996, especially that of 1996. during such dry periods, unsheltered bee hives are easilly inflitrated by water from unexpected heavy rannfall amounts, triggering abscond. the dry seasons of 1990, 1994 and 1995 registered relatively high negative anomalies, indicating the occurrence of relatively small amounts of dry season rainfall during such years. (figure 3). this usually bring a negative effect on dry season nectar availability. belo, had an almost balanced variation between negative and positive annual rainfall anomalies. the highest positive figures occurred in 1997 and 2003, with 2000 and 2004 witnessing the highest negative figures for the period. individual months were observed to have registered some major variations in rainfall amount regarding monthly variations, certain month of august which recorded more than 700mm of rainfall in 2003, but got only 350mm in 2004. unexpected and exceptionaly heavy rain storms also occurred in december 1999 and 2001, indicating the high level of anomalous rainfall events. exceptional heavy rain storms also occurred in december 1999 and 2001. the seasonal rainfall for belo show relative stability except for the dry season of 2001 that registered an exceptional rainfall anomaly of plus 50mm (figure 3). these climatic scenarios all have direct influence on the flowering of bee plants, destruction of necter and rate of hive decay while seasonality directly affects bee farmers’ migration pattern and period alongside the time spent on other secondary activities they do carryout along with bee farming.the calculated coefficient of variation (cv) for rainfall stood at 12.47% while that for temperature was 1.39%. this implies both rainfall and temperature remain relaible for the flowering of bee plants and other associated bee farming activities, though their increasing variability is distorting the flowering periods of most bee plants and the bee farming calendar in general. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 7 figure 3: annual rainfall and dry season rainfall amomalies localities of mount oku area source: data from the divisional and sub delegations of agricuture bui,oku and belo, 2016 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 8 climate related decreases in colonization level and rising rate of abscond across oku despite efforts made by bee farmers to improve on their yields and benefit from the rising market price for honey, by increasing hive numbers, no positive changes have been recorded in terms of yields. this is linked to continues decrease in the rate of hive colonization, observed to be more intense during periods of prolonged dry seasons and anomalous events. it is then evident that the dropping honey yields in oku has neither been the results of bee farmers’ low engagement in the activity nor a low market price. the situation has been complicated by the advancing frequency of hive abscond, noted to have surged during seasons characterized by erratic rainfall events and rising dry season rainfall anomalies, especially when unexpected heavy rains occurs around december and january. this is because by this period, majority of the bee farmers are usually still to re-examined and replaced worn-out rain-shelters on hives. unsheltered hives are then infiltrated by rain water, leading to abscond. the seasons of 2005 up to 2010 were highly characterized by these scenarios, with more severity during the 2007 season. the calculated coefficient of correlation between temperature and honey yields ═ -0.506 and covariance ═ -15.650. that between rainfall and honey yields ═ 0.790 and covariance ═ 5884.438, implying rising temperatures and decreasing rainfall generally had negative effects on honey production, especially prolonged dry conditions and poor rainfall distribution during the flowering periods for bee plants. the most affected stages have been those of colonisation, transportation and hive maintenance. seasonality was observed to directly affect bee farmers’ migration pattern and period alongside the time spent on other secondary activities they carry out alongside bee farming. table 1: variation in hive number, colonization and abscond rates in oku year number planted number colonised rate of colonisation number absconded rate of abscond 2001 121 89 74% 21 34% 2002 92 64 70% 11 17% 2003 158 97 62% 34 35% 2004 151 99 65% 30 30% 2005 198 126 64% 40 33% 2006 236 112 47% 33 29% 2007 222 114 51% 51 48% 2008 306 133 43% 54 41% 2009 332 179 54% 67 37% 2010 409 229 55% 106 46% source: fieldwork ● modifications in blooming periods, nectar composition and disruptions in bee farmers’ migration pattern generally, bifloral and multiflora products are known to be more dominant in honey within the mount oku area during the dry season while unifloral products dominate in the rainy season. because of irregular and poorly distributed rainfall, a good number of bee plants have been seen not to be in bloom at the expected period, while others go for two or more seasons without blooming. this has been making it difficult for honey bees to collect sufficient quantities of nectar just from few plants around the hive. arabica coffee which constitutes one of the dominating bee plants in the area, especially in relatively warm areas like mbam, djottin, din and dom (known to be the main locations of hive pitching, colonisation and subsequent transportation to the montane forest), was observed to be hardly respecting its usual flowering calendar of twice a year. it is increasingly having just a single blooming period per season. bee plants such as croton macrostachyus, (locally known as “ebjam”) whose flowering period has been known to always coincide with periods of honey flow (march) are scarcely coinciding with this period anymore due to disruptions in the pattern of rainfall. prolonged dry periods have been delaying the flowering of schefllera abyssinica (known locally as “djia”), known to be very influential in the production of white coloured honey. during processing, it has been observed that honey produced in seasons with a prolonged dry period tend to contain relatively greater quantities of waste products. unexpected dry season heavy rains, noted to be increasingly common around the months of january and december tend to infiltrate unsheltered hives, creating excessive moisture in honey and consequently its fermentation. farmers calendar (migratory type), designed based on the local climate is highly being altered on seasonal basis. hive transportation generally known to take place between the months of october and march, at times is extended to april due to seasonal instability, as was the case in 2002 and 2004. unexpected heavy rain storms have been causing floods that end up sweeping away hives pitched along banks of local streams such as nsangsang, emfueh, mii, lang and fekan. these streams are renowned migratory tracks for honey bees, reason why many hives are usually concentrated along these fluvial valleys. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 9 ● recurrent dry season bushfire events and increasing pest proliferation there has been increasing occasions of dry spells like the case of 2002 when the rainy season in mount oku area actually began in mid-april, followed by a short duration drought in 2004. during such periods, both the vegetation and the accumulated wood debris on the forest floor becomes relatively drier and burns more easily. these two periods coincided with severe forest fires, which could only be compared to the fire incidents that were earlier recorded in the area during the drought events of 1982, 1983 and1988. the fire incidence of 2004 caused serious hive damage, around mbockenghas, a renowned bee farming village located on the eastern slopes of mount oku. a greater part of the honey harvested from this area during the 2004 and 2005 honey seasons was observed to contain excessive quantities of pollen dust, which had a negative effect on honey quality, as the honey was noted to be crystallizing within a relatively shorter timeframe. these fires were also observed to be propagating very rapidly due to the extreme dry nature of the wood particles buried underground, a characteristic of periods experiencing prolonged dry spell. bee farmers reported to have observed an increase in the number of toads, ants, termites and lizards around hive locations, both within and out of the forest. toads and lizards are noted for eating honey bees while ants and termites destroy pitching forks, facilitates grass (shelter) decay and hive deterioration. lizards and honey badgers who’s attacks on honey bees were earlier dominant only around relatively lower altitude and warmer areas like mbam, dom, din and ibal are increasingly being seen up altitude (above 2000m). a weak understanding of the climate bee farming relationship, limited financial and technical means have been hindering bee farmers in the mount oku region from putting in place efficient adaptation strategies, coupled with the complex nature of the climate related environmental issues. even the experimentation of new hive designs (kenyan top bar hive) has yielded little or no fruits. ● changes in the growing period and altitudinal extension of some forage plants reduction in growing period for cereals like maize were observed around the village of jikijem and the existence of evidence of an upward extension of some plants in altitude of plants that were formerly known to survive only at lower altitude in areas with mean temperatures of above 23oc. and that places have become warmer than before, with a general decrease in the number of rainy days. bee farmers in jikijem village indicated that the production season for maize which by late eighties ran from march to october was noted to have dropped in length (march to august). this is an indication of reducing growing period for maize, since it has increasingly been able to receive the required amount of heat units needed for ripening within a relatively short period of time. some heat loving fruit trees such as mangoes, guavas and oranges earlier known to be adaptable only in zones located at about 1200m above sea level and below (mbancham, mbam, boh, bahlu and ibal), were noted to be slowly extending to locations as high as 2000m above sea level (manchock and ngvenkei). raffia palms presently do well in mbockenghas (2100m above sea level), a situation which wasn’t common in the eighties. these are clear indicators of changing environmental conditions which has favoured the growth of these raffia palms at relatively higher altitudes. discussion the variations in the key meteorological elements of temperature and rainfall in mount oku area in recent decades appear to be very unusual when related to past evidence. data evidence indicated that temperatures during the recent decade (2000-2010) were relatively higher as compared to the previous decades. the situation of rainfall observed to have been decreasing over time, concur with the findings of the, ipcc (2007) and mcsweeney et lizcano, (2008), that mean annual temperature over cameroon has risen since second half of the twentieth century, with decreasing rainfall amounts. seasonal fluctuations, positive and negative anomalous situations for rainfall and temperature, occasions of dry spells and short drought periods, show evidence of climatic variability in the region. these agree with the conclusions of tsalefac (1999) on frequent drought occurrence in the region and tubouah (2019) on the characteristic seasonal instability in oku in recent years. farmers on the western slopes of mount oku (jikejem) indicated they have been observing a relative shortening in growing period of maize (march-august, instead of the usual marchoctober), an indication of an increasingly warming environment in the area. a consequence of the general rising temperatures trends on the slopes of mount oku. the inverse relationship between temperature and honey yields, goes in line with the results of segeren (2004), who indicates that prolonged dry conditions favour pest proliferation, weaken honeybees while favouring abscond since bees will have an increasing tendency to migrate in case of any slight disturbance. it also supports the results of paterson (2006), that honeybees don’t work well during extreme hot conditions, they usually become very aggressive and do not forage for long periods thereby negatively affecting honey production. the direct relationship between honey yields and rainfall, especially when rainfall is well distributed throughout the flowering periods of forage plants, is in accord with the findings of holmes (2002), that sufficient and regular rainfall leads to flora diversity and sustain a good number of bee colonies, leading to high honey yields. it also relates with the findings of mkong (2010) that rainfall amount and distribution determines the number of times bee plants do flower and the amount of water available for honeybees. conclusion mountain apiculture in oku, which is migratory, continues to depend almost entirely on the natural environment, with majority of bee farmers usually anticipating the flowering periods of particular ecosystems in order to transport their hives. the main tools and techniques used are dominantly rudimentary, and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 10 yields have been dropping. field findings and analysis of climatic data presents evidence of climatic variability, characterized by rising anomalies for both temperature and rainfall, recurrent dry spells succeeded by irregular and poorly distributed rains, extreme temperatures and erratic rainfall events. the temperature has been on a rising trend while rainfall witnessed a decrease over the years. there exists an inverse relationship between honey yields and temperature while that with rainfall is direct, with rainfall distribution having a major influence on honey yields. these are expressed most especially through varying rates of colonisation and abscond, which lead to falling honey yields. efforts made by the bee farmers to increase the number of pitched hives and the introduction of an innovative hive model (kenyan top bar) has yielded little or no fruits, at a period when the demand for “oku honey” is on the rise. the lack of modern equipment and low educational level of majority of the farmers further complicates the situation, making adaptation weak and inefficient. climatic variability is rated the dominant cause (65%) of falling honey yields while socio-economic factors such as human pressure on the vegetation accounts for about 35%. the greatest worry remains the uncertainty in the degree and continuity of the climatic trend. reference ajake, s. (1984): the golden insect: a handbook on beekeeping for beginners, 2nd edition, ghana.104p apicam (1997): beekeeping in cameroon: bp 14814 yaoundé. 29p. baimenda, e. (2010): socio-economic analysis of beekeeping in oku sub division, north west region of cameroon. memoir of diploma of agricultural engineer, university of dschang.57p balkati, c.k. (2010): landscape degradation around mount oku, masters dissertation university of yaounde i. blom, j. (2001): rat trapping in the kilum forest: international agricultural colleges, larenstein cta, (2007): how to keep bees and process honey: practical guide seriesno13, p1-6. david, p. (1998): peoples farming workbook: cape town, david philip publishers. enchaw, g.b. (2009): an assessment of conservation strategies in the management of natural resources in kilum-ijim forest project area (nwr), ph.d thesis, university of yaounde i. fao, (1986): tropical and subtropical apiculture, fao agric service bulletin no 68, 283. retrieved from www.ibra.org.uk fon, j.n. (2007): market access for cameroon honey. retrieved from www.geocitic.com/whinconet hawkins and brunt. (1965): soils and ecology of the west cameroon. fao report no.2083.rome. holmes. w. (2002): the influence of weather on annual yields of honey, journal of agricultural science, vol.139, no 1. accessed at https://www.hindawi.com/journals ibra. (2009): beekeeping in rural areas. accessed at, http://www.tcol.co.uk/comorg/ibra.htm ipcc (2007): climate variability and change, the third assessment report, cambridge university press,cambridge. lukong. p.n. (2009): oku honey valorised. accessed at http://www.allafrica.com/stories/2008 macleod, h. l. (1986): the conservation of oku mountain forest. cameroon. icbp. cambridge, 90p mcsweeney, c, m. and g. lizcano (2008) undp climate change country profiles: cameroon. undp and the university of oxford. mkong, p.y. (2006): jikijem village study report fasa – university of dschang. 106p mkong, p.y. (2007): agricultural exploitation study report: university of dschang (fasa) 51p mkong, p.y. (2010): inventory, identification, characterization and exploitation of bee plants of mount oku, for protection and enrichment planting: diploma of conception engineer of water, forest and wildlife. fasa, 74p navagas, m. (2008): climate change impact on bee population and diseases. scientific and technical review,127p. ndenecho, e. n. (2005): biological resource exploitation in cameroon: from crisis to sustainable management : bamenda, unique printers,181p. ndenecho, e n. (2005): savannization of the tropical montane cloud forest in the bamenda highlands, cameroon: journal of the cameroon academy of science, vol 5. n0 1 p 61-76 ngakfumbe s.n., (2000): “rainfall variability over cameroon, a study of the characteristics of rainfall variability in a tropical environment”, the geographer (cameroon), july 2000, vol. 1, pp20-24. nkwaimbi, w.t. (1996): evolution of agricultural zones on mount oku, maitrise memoir university of yaoundé i, 120p. paterson, p. (2006): the tropical agriculturalist: beekeeping, cardiff, macmillan publishers limited.181p segeren, p. (2004): beekeeping in the tropics: agromis foundation, wageningen, the netherlands. tsalefac, m. (1999) : variabilité climatique crise économique et dynamisme des milieux agraires sur les hautes terres de l’ouest cameroun : these de doctorat. geographie physique. universite de yaoundé i. tobouah, g.n. 2015, agro forestry practices in oku sub-division: an impetus to food supply and rural landscape transformation. masters dissertation, university of yaounde, 150p. tobouah, g.n. (2019) productivity challenge of soils along the slopes of mount oku in cameroon. fluid mechanics. vol. 5, no. 1, 2019, pp. 1-7. doi:10.11648/j.fm.20190501.11 http://www.ibra.org.uk/ http://www.geocitic.com/whinconet https://www.hindawi.com/journals http://www.tcol.co.uk/comorg/ibra.htm http://www.allafrica.com/stories/2008 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 11 yengo g.t (1998): wood carving in oku: an economic activity in expansion, dissertation ens, university of yaoundé 1. yengo, g.t. (2003): the impact of population growth on the natural environment of oku. dea thesis department of geography, university of yaoundé i. 793 implementation of media relations strategy to increase company publicity volume: 3 number: 3 page: 793 – 797 1yella meisha indika, 2ade dermawan nawawi, 3putri andari w.a. 1,2,3lspr jakarta, indonesia corresponding author: ade dermawan nawawi email: 21072150007@lspr.edu article history: received: 2022-09-24 revised: 2022-10-10 accepted: 2022-11-20 abstract: companies require the media in their efforts to develop communication with the public. there are two sides to be addressed through media relations: first, build positive relationships and connect with the mass media. second, make the mass media partners so organizations can communicate with the public. this study aims to determine the effectiveness of the company's media relations strategy. because creating positive or negative publicity depends on how relations with the media can be built, this type of research uses qualitative research with a case study approach. the respondents of this research are the management and employees of companies located in jakarta. at the same time, the data collection technique used interviews, and documentation was used as secondary data derived from books, studies or previous research relevant to the objectives of the related research. the data analysis technique uses reduction, data presentation, and verification. the results of this study show that media relations strategies such as press releases, press conferences, press visits, and media meetings boost a company's image in the public consciousness and influence society's image formation. media relations are implemented to build good media relations and obtain positive publicity. maintaining solid media contacts also helps. so every company needs to establish good relations with the media because the company's publicity depends on how the relationship is formed. that is why, media relations are very strategic for companies to carry out their activities to increase their publicity. keywords: strategy, media relations, company publicity. cite this as: indika, y.m., nawawi, a.d., putri, a.w.a. (2022) “implementation of media relations strategy to increase company publicity”. international journal of environmental, sustainability, and social sciences, 3 (3), 793 – 797. introduction communication is an activity carried out by humans every day to establish relationships with each other so that all activities in human life cannot be separated from communication activities. in simple terms, communication can be interpreted as delivering messages from one party to another to create the same meaning (ruslan, 2005). in connection with the activities of the manufacturing process to the delivery of information related to the organization, it is essential to form a part of the organization that has a special role to manage communication activities, namely public relations. for public relations practitioners and public relations officials, media relations is a must. jerry dalton jr, one of the managers of corporate communications at the aircraft company, said that public relations are essential in establishing relations with the media (nurudin, 2008). the development of public relations (pr) in indonesia is quite well developed. it is seen by the rising number of businesses that incorporate public relations within their organizational structure. it implies that public relations are now more widely acknowledged or have a role in mailto:21072150007@lspr.edu 794 business. understanding public relations' value in an organization or business is growing. public relations serves as a mediator between the interests of the organization or business and the general public. in establishing communication with the public, organizations need mass media, there are two sides to be reached through media relations, first, establishing good relations and communicating with the mass media. second, make the mass media partners so organizations can communicate with the public. that is why, media relations become very strategic for the organization. furthermore, in communicating and establishing these relationships, organizations also use the mass media to maintain their reputation (iriantara 2005). the most significant efforts to achieve a good form of publication, dissemination of information on various comprehensive policy programs and harmonious relations with the community can be pursued through fostering good relations with the press (darmastuti, 2012). publicity for business is invaluable in building credibility and awareness of your company. one example of publicity is delivering information related to the launch of the latest product to the media. the problem in every company is the challenge of offering its products/services quickly, easily and socially acceptable to the community. the public's demand for trust causes this difficulty. either the community trusts existing products, or it is easy to be prompted or inconsistent with consuming them in such a way that the brand position of the product for the community is determined by the brand position of the company that initiated it or vice versa. therefore, in order to maintain its existence, the company needs to implement a strategy where that strategy can foster trust from the public for the product or company. an effective strategy in obtaining regular customers. the strategy is publicity. even though it is orthodox, publicity can influence how people think about the brand position of the product or company. creating positive or negative publicity depends on how relations with the media can be built. media relations. media relations is a public relations activity to convey communication messages regarding institutional, company or institutional activities, products, and activities that need to be published in collaboration with the mass media to create publicity and a positive image in the eyes of the public (ruslan, 2005). according to wardhani (2008), the objectives of media relations in organizations are as follows: 1. to get the broadest possible publicity regarding the activities and steps of the institution/organization that are good for the public to know. 2. to get a place in the media coverage (coverage, reports, reviews of fair, objective and balanced headlines) on matters that benefit the institution/organization. 3. to obtain feedback from the community regarding the efforts and activities of the institution/organization. 4. to complete data/information for leaders of organizational institutions to assess situations or problems that affect the company's success. 5. create a stable and sustainable relationship based on mutual trust and respect. company publicity. according to kriyantono (2008), publicity is a publication that uses mass media to expand information. publicity is a company publication published by the mass media. publicity in the world of pr is an impact or result. publicity then becomes a measure of pr achievement. publicity is essential to know and measure because pr should know and monitor what appears outside the institution. publicity is an activity to attract customers through activities such as exhibitions, social services, sponsorship of activities, csr (corporate social responsibility) programs, and supporting or playing a role in charitable activities. publicity is also often called public relations 795 (kasmir, 2008). publicity activities can increase the bank's prestige in customers' eyes. therefore publicity needs to be reproduced again. the goal is for customers to get to know the bank more closely. by participating in these activities, customers will never forget the bank and are expected to attract customers (suyanto, 2007). publicity is a company activity designed to trigger media attention through articles, editorials and new news that are expected to maintain awareness, perspective, and image. society toward the company remains positive (kasmir, 2008). based on the description described above, the purpose of this study is to determine the implementation of media relations in increasing the company's publicity, so the author chose to conduct a study entitled "implementation of media relations strategy to increase company publicity”. method the type of research uses qualitative research with a case study approach. qualitative research was determined because this study wanted to examine more deeply the information provided by the respondent concerned. therefore the results of this study were closer to the quality than the quantity given. the respondents of this research are the management and employees of companies located in jakarta. at the same time, the data collection technique used interviews, and documentation was used as secondary data derived from books, studies or previous research relevant to the objectives of the related research. data analysis techniques use reduction, data presentation, and verification (miles & huberman, 1984). results and discussion a company needs mass media to build a good name or positive image so that the company can be better known by the public or even gain the public's trust, which will have an impact on increasing profits and the company's existence. therefore, publicity activities in media relations become essential for companies when they want to market or introduce a product to the public. the company realizes awareness of the importance of publicity activities. it can be seen in the media always showing the company's publicity. publicity is an effort and communication to get closer to the community. this effort is realized with all aspects owned by the company, to print media, television and the internet. the aspect of creativity in exploring the essential points owned by the company makes the marketing concept and packaged in such a way that it can support communicating products or services to the company to provide information and introduce it to the public (susetyarsi, 2012). concepts for company introductions that have been designed can be published through various media. one alternative that can be used is through internet media. by looking at the development of internet media, most people use various smartphones based on internet access. in addition, various internet-based social media applications have become a means for companies to publish publications. publications containing complete and detailed information can be used as a reliable source of information for consumers (septiani, prabawani, and widiyanto, 2016). the advantage of using this internet media is that it can reach people with more moving targets, and the costs incurred for company publicity become more accessible and cheaper. using this media will work better if it is done consistently and with good creativity to provide information to the public. the media relations strategy implemented by the company to increase the company's publicity can be by continuously developing public relations materials for the mass media; using various existing media to convey messages to the public; establishing and maintaining contact with the mass media; positioning the organization as a reliable source of information for the mass 796 media in particular fields; positioning the organization's leadership as a spokesperson or chairman in professional associations and always coordinating with other parts of the company so that they always get the latest information (iriantara, 2005). the results of this study indicate that the media relations strategy carried out, such as dissemination of press releases, press conferences, press visits, and media meetings to improve the company's image in the public mind and become one of the factors that influence the formation of image in society. the importance of this strategy in using media relations and the company must run well so that the company gets positive publicity in such a way that it can improve the company's image. publicity or publicity that is carried out on the community and the public is needed to inform about the products or services offered by government organizations, companies or individuals. one example of publicity includes releases, newsletters, magazines, journals or advertorials (yulistyana, 2018). shimp (2010) explains that brand image represents associations in consumers' memories when thinking about a particular brand. companies are not only trying to build a positive brand image but also a specific brand image by the points in the company that will be an advantage in competing against other brands (yohanes, dwijayanti, and subroto, 2021). based on the media relations strategy implemented by the company, it can increase awareness of the products/services offered, change attitudes from anti to neutral and from neutral to supportive of the actions taken by the company and encourage actions to support company policies. in order to gain good pr, media relations are used to build strong relationships with the media. additionally, this is developed by keeping positive ties with the media. so every company needs to establish good relations with the media because the company's publicity depends on how the relationship is formed. so that media relations with the company can increase the company's publicity in front of stakeholders. the success of public relations in gaining publicity can be obtained from a harmonious relationship with the media. that is why media relations are very strategic for companies to carry out their activities to increase the company's publicity. conclusions there are two sides to be reached through media relations. first, build positive relationships and communicate with the mass media in the company's efforts to develop communication with the general public. second, make the mass media partners so organizations can communicate with the public. this study aims to determine the implementation of a media relations strategy in increasing the company's publicity because creating positive or negative publicity depends on how relations with the media can be built. the results of this study indicate that the media relations strategy carried out, such as dissemination of press releases, press conferences, press visits, and media meetings to improve the company's image in the public mind and become one of the factors that influence the formation of image in society. media relations are used to build positive pr to develop excellent ties with the media. keeping positive relationships with the media is another way to do this. therefore, any business must be able to build strong relationships with the media, as the business's publicity depends on how the relationships are created. that is why, media relations are very strategic for companies to carry out their activities to increase their publicity. reference darmastuti, r. (2012). media relations: concepts, strategies & applications. yogyakarta: cv. andi offset. 797 iriantara, y. (2005). media relations: concepts, approaches, and practices. bandung: symbiosis rekatama media. cashmere. (2008). bank marketing. jakarta: kencana. kriyantono, r. (2008). practical techniques of communication research. jakarta: kencana prenada media group miles, m. b., & huberman, a. m. (1984). analisis data kualitatif. terjemahan oleh tjetjep rohendi rohidi. 1992. jakarta: universitas indonesia. nurudin. (2008). media relations concepts and applications. jakarta: pt. king grafindo persada. ruslan, r. (2005). public relations and media communication management. jakarta: pt raja grafindo persada. septiani, k.a., prabawani, b., & widayanto, w. (2016). corporate social responsibility (csr) activities and media publicity: their impact on company image and purchase interest (case study: middle and upper class aqua consumers in semarang city). journal of business administration science, 5(1), 58-69. shimp, t. a. (2010). integrated marketing communication in advertising and promotion, 8e. southwestern: cengage learning. susetyarsi, t. (2012). building a product brand image through event sponsorship promotions and publicity. journal of stie semarang, 4(1), 131663. suyanto, m. (2007). marketing strategy. yogyakarta: andi offset wardhani, diah. (2008). media relations means to build organizational reputation. jogjakarta: graha sains yohanes, r., dwijayanti, a.i.p. & subroto, s. (2021). implementation of marketing public relations strategy in building batik image for the young generation. news of the association of indonesian communication graduates, 4(1), 1-10. https://doi.org/10.25008/wartaiski.v4i1.101 yulistiyana, s. (2018). rabbit town publicity relationship with corporate image. proceedings of public relations, 502-506. https://doi.org/10.25008/wartaiski.v4i1.101 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 337 the effect of person organization fit on employee performance with organizational commitment mediation variables volume: 2 number: 3 page: 337 – 349 1audina sarah suciati, 2rr erlina, 3ayi ahadiat 1,2,3faculty of economics and business, university of lampung, lampung, indonesia. corresponding author: audina sarah suciati email: audinalala4@gmail.com article history: received: 2021-07 29 revised: 2021-08-16 accepted: 2021-11-18 abstract: the role of employees in fulfilling the company's strategy is shown through performance. how well the performance shown by employees is adjusted to the standards set by the company and can be determined by the management of the performance itself. it is essential for companies to carry out a performance management process and then conduct an employee performance appraisal within a certain period of time. so that in the end, the performance of an organization depends on the performance of its employees. this study aimed to determine the effect of personal organization fit on employee performance and the indirect effect through organizational commitment. this study uses quantitative methods by distributing questionnaires in data collection. the sample of this study was taken from the results of questionnaires to employees of as many as 105 people. the analytical tool used is path analysis (path analysis). the results of this study support the four hypotheses proposed: first, person organization fit has a positive and significant effect on employee performance. second, personal organization fit positively and significantly affects organizational commitment. third, organizational commitment has a positive and significant effect on employee performance, and fourth organizational commitment mediates the effect of the personal organization fit on employee performance. so, paying attention to personal organization fit and organizational commitment to improving employee performance is necessary. keywords: person-organization fit, employee performance, organizational commitment. cite this as: suciati, a.s., erlina, r.r. & ahadiat, a. (2022). “legal policy of sustainable tourism development: toward community-based tourism of indonesia.” international journal of environmental, sustainability, and social sciences, 2 (3), 337 – 349. introduction competition between organizations becomes inevitable during a constantly changing environment and conditions that experience uncertain turbulence. an organization is also challenged to review the condition of its resources or inputs to develop development steps. it is necessary so that the organization can avoid becoming slumped from competition which can lead to bankruptcy. an organization can not be separated from the role of humans, commonly known as human resources (hr) (sukarti & kistyanto, 2014). human resources are a very valuable company asset. in the era of global competition, h.r. is the only key to sustainable success for a company. companies can experience sustainable growth depending on how their human resources perform. in addition to person-job fit, companies also need to pay attention to person-organization fit in hiring someone. companies need to pay attention to a person's suitability in the context of work and the organization as a whole. the existence of similarities and compatibility between employees and the organization can produce more effective performance. every organization has goals to be achieved. to see how far the company has achieved its goals, we can look at the performance aspect of the company itself. furthermore, the good and bad performance of the company will be determined by the conditions and work spirit of the mailto:audinalala4@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 338 employees at the company. human resource management has come closer to being recognized as an intrinsic part of management, which deals with the human wealth of an organization. the goal of human resources is to maintain better human relations in the organization by evaluating policies, procedures and applications, development and programs related to human resources to make their involvement effective towards recognizing organizational goals. human resource management helps the most profound individual development, effective working relationship between employer and employee, employee and employer, and the molding of desirable human resources. it is the organization's recruitment, selection, utilization, development, motivation and compensation of human resources. in managing its human resources, the company will experience various challenges, generally found in attracting, retaining and developing. one way to meet this challenge is to match organizational and employee values. understanding person-organization fit can help companies select employees with values and beliefs compatible with the organization and shape experiences that can strengthen that fit. person-organization fit is broadly defined as the compatibility or suitability between an individual and the organization or company where he works regarding his values and goals (kristof, 1996). the importance of person-organization fit can be seen in the organization's policies to regulate its human resources so that they can play a significant role in working together and supporting organizational strategy. in the selection stage, the company must look for prospective employees who are the best in abilities and knowledge. in addition, the company must also pay attention to the suitability of employees to the company to be entered. it is usually termed person organization fit. in addition to the selection process, the level of individual conformity with the organization is very dependent on the company's ability to meet the needs of its employees. the fulfillment of employees needs to be considered by the company because the company requires employee contributions in the form of performance. srimulyani (2009) states that organizational commitment is a condition that characterizes the employee's relationship with the company and its environment and has a relationship with the decision to continue or quit organizational membership. organizational commitment does not only mean passive loyalty but also involves a dynamic relationship and the desire of employees to make a meaningful contribution to the organization (fitriastuti, 2013). according to wartini and harjiyanti (2014), organizational commitment implies employee loyalty to the organization, employees who have a high commitment are willing to give more energy and responsibility to encourage organizational success. understanding person organizational fit (p.o. fit) can help companies choose employees with values and beliefs under the organization and form experiences that can strengthen this conformity (astuti, 2010). person organizational fit is the suitability between organizational and individual values (guntur, 2012). farzaneh et al. (2014) stated that there is a positive influence between person-organization fit on organizational commitment. it means that the higher the person-organization fit in the employee, the higher the employee commitment. the lower the person-organization fit in the employee, the lower the organizational commitment. there are various ways to increase organizational commitment, namely by paying attention to employee work motivation. according to permansari (2013), motivation can come from within or outside to do a job with high enthusiasm using all the abilities and skills. motivation is also a process that affects behavior, and the motivation that exists in a person will realize a behavior directed at achieving the ultimate goal (ranihusna, 2010). galletta et al. (2011) stated that there is a significant influence between motivation and organizational commitment. high work motivation will foster high organizational commitment and vice versa. employee performance is about employees achieving results, goals or standards as expected by the organization. compared to established performance standards, employees are rated on how well they do their jobs. in short, the achievement of a given task is measured against the established standards of accuracy, completeness, cost, and speed, the initiative they take, their international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 339 creativity in solving problems and resources in the way they utilize their resources, time and energy (rothman & coetzer, 2003). ). performance is defined as the level of qualitative and quantitative achievement of a job and the evaluation of all related efforts and the resulting ratios to realize the targets or missions set (johari, yahya 2009). since performance is a basic phenomenon in achieving organizational and personal goals, it is important for both organizations and employees. an employee's high-performance indicator as a source of personal pride and honor motivates that person more at work and ultimately increases job satisfaction, earns a higher income, achieves a better career and gains social dignity (vogel, feldman 2009). the commitment factor for the company, or in general terms, is the appropriate organizational commitment to analyze related to improving employee performance. allen & meyer (1997) define organizational commitment as a psychological construct characteristic of the relationship between organizational members and their organizations and has implications for individual decisions to continue membership in organizations. organizational commitment is a "behavioral perspective " defined as a consistent line of activities so that higher employee commitment to the organization can improve employee performance. wright (1992) supports that higher personnel committed to their tasks will be higher performance. to be generated leads to a higher rating level. organizational commitment is the state that employees identify with a particular organization with a goal and desire to maintain membership in the organization (tolentino, 2013). employee performance has a significant role in the success of an organization. so that to achieve organizational goals, every organization must improve the performance of its employees. an employee's performance is still a problem considered necessary to be resolved by the company, so the company needs to analyze the various causes of the ups and downs of a performance. the suitability of individual values with the organization can be seen from the employee's tenure, the longer the employee's tenure in the sense of more than five years of service it indicates a match between individual values and organizational values. the match between individual values and organizational values will foster employee commitment to the organization. an employee who commits to the organization is an employee who becomes involved in the organization because of the similarities, among others, the values he adheres to with the values of the organization (meyer & herscovitch, 2002). employees with high organizational commitment have several characteristics, including a strong belief in the organization and accepting the organization's goals and values, a desire to work, and a strong desire to stay in the organization (mowday et al., 1983). the role of employees in fulfilling the company's strategy is shown through performance. how well the performance shown by employees is adjusted to the standards set by the company and can be determined by the management of the performance itself. it is essential for companies to carry out a performance management process and then conduct an employee performance appraisal within a certain period. so that in the end, the performance of an organization depends on the performance of its employees (aguinis, 2005). the criteria for evaluating employee performance at a contractor company, namely p.t. sumber makmur adiprayoga (electrical construction), p.t. synergy aini jaya (building construction), and p.t. tekniko indonesia (water construction) in bandar lampung. if the performance is excellent, the assessment weight is 91-100, with perfect work, no errors, no revisions, and service above the specified standard. performance appraisal is good if it gets a weighted value of 76-90, with work results having 1-2 small errors, no major errors, revisions, and service according to the specified standards. the performance is quite good with a weight of 61-75, with the work results having 3-4 small errors, no major errors, revisions, and the service does not meet the specified standards. poor performance gets a weight of 51-60, the work results have five minor errors, and there are major errors, revisions, and services that do not meet the specified standards. moreover, suppose the poor performance appraisal gets a weight of 50 and below. in that case, the work results have more than five minor errors, and there are major errors, revisions, and unsatisfactory service, below the specified standard. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 340 performance is a fundamental phenomenon in achieving organizational and personal goals, which is essential for organizations and employees (vogel, feldman 2009). the better the performance of employees based on the category of very good, good, quite good, less good, and bad at p.t. sumber makmur adiprayoga, pt. synergy aini jaya, and p.t. tekniko indonesia in bandar lampung are seen from employee achievements, employee orientation toward students, commitment, discipline, and cooperation. this poor employee performance affects p.t. sumber makmur adiprayoga, pt. synergy aini jaya and p.t. tekniko indonesia in bandar lampung because poor performance scores can affect the quality of the agency and will affect the agency's accreditation. building a professional high school requires human resources who have good performance. therefore, it is essential to use performance as an evaluation material for the organization. performance can be seen from the quality and quantity based on employee achievements, employee service orientation to students, commitment, discipline, and cooperation. the most critical factor in ensuring that the human resources owned can support the performance of p.t. sumber makmur adiprayoga, pt. synergy aini jaya, and p.t. tekniko indonesia in bandar lampung, not only pay attention to the compatibility between the individual and the job offered (person-job fit) but also needs to consider the compatibility between individual values and the organization (person-organization fit) because this will have implications for increasing organizational commitment to supporting strategic advantage. sustainable for p.t. sumber makmur adiprayoga, pt. synergy aini jaya, and p.t. indonesian technician in bandar lampung. based on the description above, the authors chose the study's title, “the effect of person organization fit on employee performance with organizational commitment mediation variables”. method the research variable is an attribute or value trait of people, objects or activities with certain variations set to be studied and conclusions drawn (sugiyono, 2013). in human resource research proposed by oei (2010), this research belongs to the casual research category, a research design whose primary purpose is to prove a causal relationship or relationship that affects and is influenced by the variables studied. variables that affect this are called independent, while variables that are affected by changes in independent variables are called dependent variables. in this study, the independent variable is person organization fit (x), the dependent variable is performance (y), and the mediating variable is organizational commitment (z). this research was conducted at p.t. sumber makmur adiprayoga (electrical construction), p.t. synergy aini jaya (building construction), and p.t. tekniko indonesia (water construction) in bandar lampung. there is a way to collect the data needed to conduct this study's analysis. the primary data collection method uses a questionnaire/questionnaire method to get data about the dimensions of the constructs being developed in this research. the questionnaire used is a combination of questionnaires that have been patented and have been published in international journals. the measurement of the independent variable in the study, namely person organization fit, using the basis of an international journal written by demir et al. (2015). the sample is a subset or subgroup of the population (sekaran, 2006). in this study, the sample used a questionnaire. according to hair et al. (2010), the number of samples is at least 5 (five) times the number of indicators. hair et al. (2010) also suggested that the appropriate sample size ranged from 100-200 respondents. in this study, the number of samples was 105 respondents, where respondents were taken from 35 respondents from each population in p.t. sumber makmur adiprayoga, pt. synergy aini jaya, and p.t. indonesian technician. this study uses research instrument tests, namely validity and reliability tests and path analysis, to determine the effect of person organization fit and employee performance with partial hypothesis testing (t-test) and simultaneous test (f test). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 341 results and discussion the results of the regression calculation above can be calculated as the indirect effect of person organization fit (x) on employee performance (y) through organizational commitment (z), for the path coefficient value can be seen in figure 1 below: source: spss output processed 2019 figure 1. lane path z = 2.890 + 0.191x y = 3.008 + 0.544x + 0.320z the influence of person organizational fit (x) and organizational commitment (z) on employee performance (y). table 1. results of analysis of the effect of x, z on y variable unstandardized coefficients standardized coefficients t sig. b std. error beta constant person organization fit (x) organizational commitment (z) 3.008 .326 9,220 .000 .403 .065 .534 6,242 .000 .022 .011 .320 2.109 .017 bound variable = employee performance (y) r = 0.753 r square (r2) = 0.728 source: spss output processed 2019 table 1 above, the first equation model can be obtained as follows: y = 3.008 + 0.534x + 0.320z r2 = 0.753 means that 75% of the variation in firm value is explained by the variables person organization fit (x) and organizational commitment (z). the effect of person organization fit (x),) on organizational commitment (z). table 2 shows the results of the regression analysis on the influence of person organization fit (x) on organizational commitment (z) table 2. results of analysis of the effect of x on z variable unstandardized coefficients standardized coefficients t sig. b std. error beta (constant) person organization fit (x) 2,890 .457 6.322 .000 .206 .102 .191 2013 .002 bound variable: organizational commitment (z) r = 719 r square (r2) = 704 source: spss output processed 2019 person organization fit(x) employee performance (y) person organization fit (x) 0.534 0.191 0.320 pe1=0.521 pe2=0.544 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 342 table 2 above, the first equation model can be obtained as follows: z = 2.890 + 0.191x r2 = 0.719 means that the person organizational fit variable explains 71% of the variation in organizational commitment. 1. path analysis p1. the path of person organization fit (x) to organizational commitment (z) is the p1 path with a beta value = 0.191 and a sig t level = 0.002 (less than 0.05). these results can be interpreted that the variable person organization fit (x) significantly affects the variable organizational commitment (z). 2. path analysis p2. person organization fit path (x) to employee performance (y) is path p2 with beta value = 0.534 and sign level t = 0.000 (less than 0.05). these results can be interpreted that the variable person organization fit (x) significantly affects the employee performance variable (y). 3. path analysis p3. the path of organizational commitment (z) to employee performance (y) is the p3 path with a beta value = 0.320 and a sign level t = 0.017 (less than 0.05). these results can be interpreted that the organizational commitment variable (z) significantly affects the employee performance variable (y). the significant path analysis can be seen as the indirect effect between the independent variables partially on the employee performance variable (y) through organizational commitment (z) as follows: a) the indirect effect of variable x on z. the data was obtained by multiplying the path coefficient of the direct influence of the person organization fit variable (x) on organizational commitment (z) (p1) with the path coefficient of the influence of the organizational commitment variable (z) on employee performance (y) (p3), namely 0.191 x 0.320 = 0 0.06112, this means that there is an indirect positive effect of the variable person organization fit (x) on employee performance (y) through organizational commitment (z) of 0.06112. the t-count value is compared with the t-table, and if the t-count is greater than the t-table value, it can be concluded that there is a mediation effect. the results of the study can be produced by sobel test formulation with the following calculations: person organization fit equation formula (x) = = = = 0.03626 after calculating the size of the standard error of indirect influence, then proceed with calculating the t value with the following formula: test calculation results t count t-count = 2.013 based on the sobel formula and calculations above, the results of the intervening variable influence test are as follows: table 3. mediation effect test results person organization fit towards organizational commitment variable indirect influence tcount ttable information x 0.06112 2.013 1,659 there is influence total mediation coefficient = 0.06112 source: data processed, 2022 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 343 table 3 shows that the variable person organization fit (x) has a t-count value of 2.013 > ttable 1.659 and a mediation coefficient of 0.06112, so it can be concluded that there is an intervening/mediation effect. person organization fit employees in this study used three indicators: the suitability of values, fulfillment of needs, and the suitability of personality culture characteristics. the task performance indicator became the highest, with a score of 4.77. with the question, i was allowed to carry out worship while working so that the suitability of personality culture characteristics becomes the dominant indicator in shaping employee performance variables. person organization fit high; the employee's performance will increase. individuals with high person organization fit mean that there is a match between the individual and the organization, such as the compatibility between personal values and the company, there is a match between the employee's work goals and the company's goals, there is a match between what the employee provides with what the company needs and the existence of the suitability of the character of the employee with the company. understanding a person's organizational fit helps companies select employees with values and beliefs compatible with the organization and create experiences that can strengthen that fit. when company employees have a good fit with the organization, they will easily interact efficiently with its value system and reduce uncertainty. meglino in hidayat (2018) suggests that individuals with the same values as the organization will easily interact efficiently with the organization's value system, reduce uncertainty and conflict, increase satisfaction and commitment, and improve performance. the results of several studies using perceived congruency with perceived organizational culture indicate that perceived similarity is positively related to affective outcomes such as satisfaction, commitment and engagement (cable & judge, 1996). demir's research (2013) found that person's organizational fit significantly and positively affects employee performance. research by yulina et al. (2015) found that person organizational fit positively affects employee performance. according to chatman (1991), his research with a sample of public accountants proved the compatibility between individuals and organizations, causing employee commitment to the organization to be maintained and wanting to continue joint activities with the organization. another opinion says that individuals with the same values and beliefs as their organization can interact more comfortably with the organization's value system, reducing uncertainty and conflict, which will increase satisfaction and commitment (meglino et al., 1989). chaw et al. (2000) stated that the close match between the selected individual and the organizational culture, the higher the organizational commitment, job satisfaction and tendency to survive. person organization fit (po. fit) is positively associated with organizational commitment (valentine, 2002). the results of research conducted by tugal and kilic (2015) show that personal organization fit positively affects organizational commitment. the results of helena and akhyar's research (2016) show that personal organization fit has a positive and significant effect on organizational commitment because employees who have a good match with the company will feel comfortable and satisfied to be in the company. similarly, research by mahardika (2006) shows that personal organization fit positively influences organizational commitment. mathis & jackson (2001) formulated that organizational commitment is the level of trust and acceptance of workers towards organizational goals and a desire to remain in the organization, which is ultimately reflected in the statistics of attendance and turnover of workers from the organization (turnover). the results of this study are in accordance with the opinion of wright (1992) that the higher the commitment to the task, the higher the resulting performance, which leads to a higher level of assessment. another study by chaterina & intan (2012) proved and concluded that organizational commitment positively and significantly influences employee performance. research conducted by ciptodihardjo (2012) found that organizational commitment significantly influences performance. another study was also conducted by memari et al. (2013). the results show a positive relationship between organizational commitment and employee performance. the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 344 research results above explain that the hypothesis of the influence of organizational commitment on employee performance at the company is acceptable and has been in line with previous studies. in other words, employees who have a high commitment to the organization are less likely to have turnover, and high organizational commitment will improve employee performance. the higher the commitment, the higher the organization's performance because they feel they have the organization. sobel test (intervening) stated that personal organization fit significantly affects employee performance with organizational commitment as a mediating variable. these results support the suggestion of winfred et al. (2006) to add outcomes to mediate the relationship between person organization fit and employee performance. employees who get a match will tend to be more committed to their work than employees who have yet to get a match between needs and the organization. thus, employees will tend to be more productive and effective at work. this conformity will make employees feel part of a unified unit. this conformity will encourage the spirit of employees to be able to contribute more to the company through increased performance. employees who commit to stay with and be part of an organization must have the desire and need to contribute more. organizational commitment has a positive influence on employee performance. it shows that if an employee has a person-organization fit with a high-value organization, he will further improve his performance and have less intention to leave the organization if his commitment to the company is also high. organizational commitment will further reduce the intention of employees who have person-organization fit to leave the organization. the results of demir et al. (2015) show that personal organization fit has a significant and positive influence on job performance. the results of helena and akhyar's research (2016) show that personal organization fit has a positive and significant effect on organizational commitment. demir et al. (2013) show a positive relationship between organizational commitment and employee performance. based on the study's results, it can be concluded that personal organization fit influences performance. furthermore, organizational commitment to mediate (intervening) the relationship between person organization fit with employee performance. the results of the research above can state that the hypothesis of the influence of organizational commitment on employee performance at the company is acceptable and has been in line with previous studies. in other words, employees who have high organizational commitment are less likely to have turnover in the organization, and high organizational commitment will improve employee performance. the higher the commitment, the higher the performance of the organization. because they feel ownership of the organization, if individuals believe in their organization, anything will be done to make the organization more advanced because it is generated by the high commitment from individuals or employees (azeez et al., 2016). conclusion person organizational fit has a positive and significant effect on employee performance. in other words, the better the implementation of person organizational fit, the better employee performance will be. vice versa, if a person organizational fit is appropriately implemented, employee performance will stay the same. person organizational fit has a positive and significant influence on organizational commitment. in other words, the better the implementation of person organizational fit will increase employee commitment to the organization. the higher the person organizational fit, the higher the organizational commitment. on the other hand, if a person's organizational fit is not implemented correctly, it will not increase employee commitment to the organization. organizational commitment has a positive and significant effect on employee performance. in other words, the higher the commitment to the task, the higher the resulting performance, which leads to a higher level of assessment. that is, organizational commitment can improve employee performance. the higher the organizational commitment, the higher the employee international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 345 performance. on the other hand, if the organizational commitment is low, the employee's performance will not increase appropriately. person organizational fit on the indicators of suitability of goals that need attention is related to the suitability of goals against the suitability of goals for employees and the organization and between employees, employee performance on contextual performance indicators that need attention is related to work that demands more responsibility, for this problem the company needs to provide each responsibility according to their field so that other employees do not have to handle work with more responsibility. it makes the performance of employees according to the demands of work that require more responsibility. organizational commitment on the indicators of normative commitment needs attention related to the distrust that one must always be loyal to one organization. for this problem, it is necessary to pay more attention to the company and its employees to have a high commitment to the organization. organizations can contribute in the form of rewards so that employees feel ownership and loyalty to the organization so that turnover does not occur. so that later, it will increase organizational commitment to employees. organizational commitment becomes a mediating variable from the influence of a person's organizational fit on employee performance. that is, by adding organizational commitment, employee performance will increase. reference aguinis, h. 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(2015). organizational/occupational commitment and organizational/occupational turnover intentions: a happy marriage? personnel review, 44(4), 470–491. https://doi.org/10.1108/pr-12-2012-0203 https://doi.org/10.1108/pr-12-2012-0203 644 do environmental costs impact financial sustainability? an emerging market’s perspective. volume: 4 number: 3 page: 644 651 thomas nyahuna1, mishelle doorasamy2 1,2school of accounting, economics and finance, university of kwazulu natal, south africa. corresponding author: thomas nyahuna e-mail: thomasnyahuna@yahoo.com article history: received: 2022-09-28 revised: 2023-03-13 accepted: 2023-05-17 abstract: the importance of adequately managing environmental costs must be considered. this paper investigated the relationship between environmental costs and the financial performance of 45 cement and mining listed on the johannesburg stock exchange from 2014 to 2021. financial performance is measured by return on equity, while environmental cost is proxied by carbon management, recycling, and pollution prevention costs. control variables such as growth, leverage, size, and debt ratio are used in this study. the study applied a quantitative research approach using an ex-post facto research design. the researchers adopted a panel regression analysis. the result of the study indicates a negative and significant association between environmental costs and return on equity. it was concluded that environmental costs reduce profitability in the form of the return on equity of the sampled companies. this study has practical implications for motivating corporate managers to proactively manage environmental costs to improve corporate financial performance. additionally, it helps to shape environmental policies that intend to augment ecological performance practically. keywords: environmental costs, financial sustainability, return on equity, pollution prevention costs, johannesburg stock exchange cite this as: nyahuna, t., & doorasamy, m. (2023). “do environmental costs impact financial sustainability? an emerging market’s perspective” international journal of environmental, sustainability, and social sciences, 4 (3), 644 651. introduction environmental challenges have become a global thorn. this forces companies to consider environmental issues in their operations and to pay more attention to environmental management. as a result, environmental sustainability has of late been considered a key subject in business operations to address stakeholders' expectations. the increasing environmental campaigns and awareness by the government and other stakeholders have forced organizations to consider ecological management a key component of their business operations and be environmentally friendly (sales, 2019). the interaction with the environment is not without costs and implications (ikpor et al., 2019). according to nyirenda et al. (2013), companies' production processes have created environmental degradation from emissions emitted or pollution and wastes. ferdous et al. 2(019) concluded that this has also generated negative environmental impacts, such as depletion of the ozone layer leading to climate change, resource depletion, and scarcity. to control these environmental impacts, companies incur costs to reduce and prevent the negative environmental impacts imposed on the public. in other words, these are costs incurred due to emissions and waste (jasch, 2000; christ et al., 2016). such costs were termed environmental costs. mailto:thomasnyahuna@yahoo.com 645 environmental costs are often hidden in overhead costs and thus are not accurately known. the environmental management accounting system was developed to reveal direct costs initially summed up in overhead expenses to overcome challenges (ifac, 2005; gunarathne & lee, 2015). ifac (2005) defines environmental costs as costs incurred in protecting the environment. in addition, jasch (2003) argues that environmental costs “are not a separate type of cost altogether.” while, according to united nations (2001) and ariffin (2016) as environmental costs rise and become integrated into day-to-day decision-making, the value of environmental management accounting will increase. however, companies' financial performance will depend not only on their services or products but also on their response to the environment in which it operates (gunarathne & lee, 2015). the implication is that environmental matters now influence the profitability of organizations (kelsall, 2020; bracci & maran, 2013). therefore, an absence of a connection between an organization and environmental sustainability limits its profit maximization. recent empirical and analytical research reflects that there is a direct association between environmental performance and corporate profitability (le et al., 2019). in that regard, organizations are expected to monitor their environmental performance and environmental costs. it is also because the united states environmental protection agency (usepa) (1997) and johnstone (2018) mention that environmental costs can be materially minimized due to business decisions. therefore, effective management of environmental costs can lead to improved ‘environmental performance and significant benefits to human health as well as business success’ (usepa, 1997). based on the discussion above, there is a connection between environmental performance and environmental costs on financial performance. based on this, research of listed manufacturing companies on the johannesburg stock exchange (jse) is necessary because these companies generate huge environmental impacts (wwf, 2018). the listed manufacturing companies in south africa have also witnessed a massive contradiction between economic growth and environmental degradation in the form of pollution and resource depletion (wwf, 2018). this study will contribute significantly by empirically showing that making environmental costs more visible assists managers focus on essential areas of environmental issues. furthermore, in the contemporary literature on environmental accounting, the field evidence backing the link between environmental cost and financial performance needs to be more consistent and mixed (nuzula, 2019; naimo, 2020). our research contributes to this constituency of literature that still needs to be more conclusive. external costs emerge from the internal and external operations of the company and are all costs expensed concerning environmental protection (ifac, 2005). deegan (2003) notes that most of these costs are usually not traced systematically and attributed to the responsible processes and products but summed up in general overheads. in addition, yan (2014) contends that there needs to be consistency in how environmental costs are defined from time to time to facilitate inter-period comparisons. acti et al. (2013) analyzed the effect of environmental costs on the corporate performance of oil companies in nigeria and discovered a positive association between the two variables. onyinyichi et al. (2017), using multiple regression analysis, examined the impact of environmental costs on the organizational performance of nigerian brewery companies using data for the 2011-2015 period. donation and medical expenses were reported to have a negative association (r = -0.068 and r = -0.072) with return on assets (roa), while training expenses had a positive relationship with roa. also, using a multiple regression analysis on fifteen indonesian mining and manufacturing companies listed on the indonesian stock exchange from 2014 to 2018, the researchers estimated the effect of environmental costs on financial performance. the 646 findings reveal that environmental costs positively influence the financial performance of mining and manufacturing companies, with a significant level of 0.047. the authors stressed that lessening environmental costs is associated with positive company performance. numerous studies have been carried out to determine the effect of environmental costs on financial performance, all establishing that further research is critical (nwaimo, 2020; onyinyichi et al., 2017; lee, 2015). falack et al. (2020) studied the influence of environmental costs on the organizational performance of 12 listed oil and gas companies in nigeria. they observed that environmental protection, development, and safety cost has a negative but significant relationship with roa. furthermore, environmental protection, development, and safety costs showed a negative and insignificant relation with eps. to support this, ikpor et al. (2019), in their findings, report that environmental prevention costs have a significant and negative effect on the roa of petroleum firms in nigeria. nuzula (2019), using 27 chemical companies on japan exchange group during the 2013-2015 period put, that environmental costs negatively affect roa; environmental costs do not affect the return on earning (roe); environmental costs are negatively affecting net profit margin, and environmental cost does not affect the price to earnings ratio (per). in south africa, nyirenda et al. (2013) sampled mining firms to research environmental management practices and company performance utilizing shareholder's return on equity (roe) as a proxy. the findings cast an absence of significant association between the two variables. the result of the study revealed a need for a significant relationship between the dependent and independent variables. this study contradicts with findings of prior studies by cortez and penacerrada (2010), cortez and cudia (2010), chiang et al. (2015), acti et al. (2013), and onyinyichi et al. (2017). however, nuzula (2019) suggests that the contradiction of findings could be emanating from different sectors and proxies used for measuring financial performance. for instance, cortez and penacerrada (2010), cortez and cudia (2010), and chiang et al. (2015) executed their research on the automobile in japan, while acti et al. (2013) and onyinyichi et al. (2017) used oil companies and brewery firms in nigeria respectively. also, naimo (2020), using waste management, community development, and employee health and safety as an environmental cost in sub-saharan companies, established that environmental costs have no significant effects on the performances of quoted firms in regional sub-saharan. using data from 2006-2017, naimo (2020) notes a need for environmental cost capturing and reporting in the region. similar studies (oberholzer & prinsloo, 2011; adediran & alade, 2013; okoye & adeyini, 2017) have reported that environmental costs have no significant impact on firm performance. thus, from the above discussion, previous literature has generated mixed and varying findings on the relationship between environmental costs and financial performance. it calls for further research to establish and validate the findings. scholars need to be more united in their views on this relationship between environmental costs and financial performance. based on this view, the following hypotheses are developed: 1. h1: carbon management costs have no significant effect on the eps of listed south african mining companies. 2. h2: pollution control costs have no significant effect on roa of listed south african mining companies. 3. h3: environmental protection costs have no significant effect on roe of listed south african mining companies. 647 methods the study used the ex-post facto research design because of the evaluation of present information over a long period. this research method comprises a preliminary analysis of the companies' yearly reports to quantify the environmental costs in various forms. data for this paper was secondary data produced from annual integrated reports and annual financial statements of 45 mining and cement companies listed on the johannesburg stock exchange from 2014 to 2021. the study’s population borders on 42 mining companies listed on the johannesburg stock exchange as of 31 december 2021. the study used eight years of annual integrated reports and annual financial statements of these companies from 2014 to 2021. result and discussion table 1. descriptive statistics variable min max mean s.d return on equity 1.112 2.181 1.998 .0776 carbon management costs 21.99 67.98 33.45 31.87 recycling costs 32.88 99.12 54.89 47.09 pollution prevention expenditure 18.77 41.09 31.99 26.09 debt ratio 2.011 7.911 4.223 1.911 leverage 1.887 3.991 2.101 .0871 size 3.665 11.98 5.087 2.091 growth 8.091 21.98 14.78 3.098 source: author, 2023 table 1 depicts the average value for each variable, minimum and maximum values, and standard deviation. therefore, table 1 explains the nature of the chosen south african cement and mining companies sampled in this research. in conclusion, it was noticed that the sampled mining and cement companies from 2014 to 2021 were symbolized by excellent corporate financial performance (return on equity = 1.998). table 2. coefficients of dependent variable: return on equity model unstandardized coefficients std. coefficients t sig. collinearity statistics b std. error beta tolerance vif (constant) .309 .221 -2.887 .001 carb -.009 .163 17.37 2.693 .005 .695 1.438 recy -.981 .043 .152 -.064 .002 .534 1.872 poll -.084 .879 .916 .423 .005 .898 1.113 debtr .091 .834 .374 -.234 .004 .567 1.765 lev .042 .997 .775 -.876 .089 .646 1.548 size -.211 3.590 -.838 4.186 .766 .865 1.156 grow .049 .321 .103 .023 .042 .549 1.821 source: processed by author, 2023 the parameters in return on equity model were evaluated. table 2 indicates the coefficients table results from the spss. it also indicates the coefficient from the t-test using a significance 648 value of p = .05. the coefficient table explains the degree to which "the individual predictor variable contributes to the model" (nuzula, 2019). there is strong evidence that the roe model has explanatory power (p = .001). table 2 depicts that carb (p = .005), recy (p = .002), and poll (p = .005) were negatively significant in their capacity to predict roe; h1, h2, and h3 are accepted and supported. it is, therefore, accepted that there is a statistically significant association between environmental costs and financial performance measured by roe. the control variables in table 2 shows mixed reaction to the relationship between environmental costs and financial performance measured by roe. debtr (debt ratio) (p = .041) and grow (growth) (p = .023) were positively and significantly effective in estimating roe. it means that an increase in debt ratio and growth (year-on-year percentage change in sales) ultimately increases roe and environmental costs (carb, poll, and recy). nonetheless, an investigation of the collinearity is done to certify the generalizability of the findings. collinearity statistics in table 2 disclosed that the highest variance inflation factor was 1.872, and the smallest tolerance value was .534, which lies within the expected thresholds. tolerance quantifies the impact of "one independent variable on all other independent variables" (al-mawali, 2021). a tolerance of less than 0.1 suggests the availability of multicollinearity in the data (hair et al., 2014). also, vif bigger than 10 provide evidence of multicollinearity in the data (ringle et al., 2015). it means that data applied to test the return on equity lacked multicollinearity. the study's findings reflect that environmental costs negatively and significantly impact financial performance proxied by return on assets. it means that an increase in environmental costs correspondingly reduces profitability. it suggests that managers are now more critical in effectively managing environmental costs. therefore, companies likely to invest in initiatives to lessen environmental costs are expected to enjoy higher profitability. it is owing to the postulation that it is now more vital than ever to outperform in environmental sustainability. the findings provide a source of motivation for managers to take environmental initiatives seriously to benefit from improved financial performance. for example, a study by chiang et al. (2015) acknowledges that enhanced financial performance culminates in increased financial performance. additionally, recent research by ikpor et al. (2019) demonstrates that if not appropriately managed, environmental costs cause a reduction in profitability. similarly, koye and adeniyi (2017) concede that environmental costs lessen profitability through improper pricing. it is because environmental costs need to be adequately allocated to their products. instead, they are allocated to all products in the production line, making them expensive compared to competitors. the negative relationship between environmental costs and roe signifies that managers need to take proactive action to manage and reduce environmental costs. accounting systems such as carbon accounting systems can assist companies in managing and reducing carbon emissions. it is because investors value companies that use modern technology and approaches to reducing environmental impacts (nwaimo, 2020). in addition, properly managing environmental costs empowers a firm to achieve operational efficiency, leading to cost savings and increased competitive advantage (adediran et al., 2013). furthermore, improved environmental cost management augments the business's legitimacy in the community's view, which may increase its corporate image (acti et al., 2013). preferably, companies with a positive image are more likely to observe an upsurge in the value of their shares, hence, positive profitability. 649 conclusion this research investigated the association between environmental costs and the financial performance of 45 cement and mining companies listed on jse. broadly, the researcher intended to identify whether environmental costs such as carbon management, recycling, and pollution prevention costs influence financial performance proxied by return on assets. the hypotheses were empirically tested by applying the panel regression model. it was concluded that the accounting-based return on equity measure is negatively and significantly related to environmental costs. it means that increasing the environmental costs reduces the profitability of the sampled companies. given that, the study makes several recommendations grounded on the companies' present state of environmental costs. for example, stringent environmental legislation is long overdue for companies to adopt environmental accounting systems to mitigate environmental costs' effect on corporate performance and sustainability. it can ignite innovation among the companies, leading them to achieve environmental and financial sustainability concurrently. for companies to capitalize on environmental protection, this paper's researchers suggest that companies should invest beyond just compliance and search for diverse, innovative combinations which can incentivize or compensate their investments favorably. another fundamental issue is that environmental costs management should not be viewed as a once-off event but should have to be taken as a continuous process that needs companies to relegate themselves as learning organizations in terms of environmental costs. this research laid bare new empirical evidence that, if not adequately managed, environmental costs can be a headache to profitability from an emerging market perspective. the practical repercussion of this research is that it can help corporate managers of jse-listed companies in south africa to proactively apply various strategies and approaches to manage environmental costs to decrease their financial consequences on financial performance. however, the study focused on only one financial performance measure. therefore, the study only analyzed the effect of environmental costs on return on equity. the limitation of this study can be overcome by future studies considering other accounting-based measures such as return on assets and market-based measures such as tobin q. furthermore, other future studies can assess the influence of slack resources on environmental cost management among companies listed on jse in sectors such as agriculture and universities. references acti i., m. s., lyndon m. e. & bingilar, p. f. 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(2018). greenhouse gas emissions reduction options for the south african cement sector. emerging climate-smart business opportunities.www.org.zational state-owned enterprises. production economics, 1-10. https://doi.org/10.1108/jaoc-10-2013-0078 https://doi.org/10.26668/businessreview/2019.v4i1.105 https://doi.org/10.37745/ejaafr/vol8.no7.pp97-120.2020 https://doi.org/10.1080/09709274.2011.11906433 http://www.smartpls.com/ https://doi.org/10.18551/rjoas.2019-01.51 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 212 influence of market traders cooperatives (koppas) on capital of traders in the north cipete market volume: 3 number: 2 page: 212 217 hasanah faculty of economics and business university of muhammadiyah jakarta corresponding author: hasanah email: hasanah.umj@gmail.com article history: received: 2022-03-28 revised: 2022-05-26 accepted: 2022-07-13 abstract: cooperatives are associations of people who have the same goal, namely to improve the standard of living and improve the welfare of their members because, in general, cooperative members are people who have a weak economic level. one type of cooperative is the pasar merchant cooperative (koppas), which is a type of cooperative whose members consist of traditional market traders who want to develop their business. the purpose of the study was to determine the effect of koppas on the capital of north cipete traditional markets traders. the research method used in this study; the author uses associative research to find the relationship between two variables, namely the variables x (koppas), and y (capital). and it is a survey because the research is conducted by visiting the object of research, and case studies are conducted to clarify the problem in the research. the data sources used are primary data sources and secondary data sources. the samples taken were 96 traders as respondents. the results obtained are that there is a significant influence between traditional markets traders' cooperatives on traditional markets traders' capital, as well as the reasons for being an inactive member, namely, there is no time to go to the cooperative, there are other lenders that are easier to borrow, traders can borrow funds should not be large, the loan repayment period is short. keywords: cooperative, trader, traditional markets, capital cite this as: hasanah, h (2021). “influence of traditional markets traders cooperatives on traditional markets trader's capital.” international journal of environmental, sustainability, and social sciences, 3 (2), 212 – 217. introduction and allah has promised those who believe among you and do righteous deeds that he will indeed make them powerful in the earth, just as he made those before them rule, and indeed he will establish for them. therefore, the religion he has approved for them will indeed change their (state) after they fear being safe at all times. so they continue to worship me without associating anything with me. and whoever (remains) disbelieved after that (promise) is wicked. (qs. an-nur verse 55). in connection with the above, a cooperative is an association of people who have the same goal, namely to improve the standard of living and improve the welfare of its members because, in general, cooperative members are people who have a weak economic level. one type of cooperative is the pasar merchant cooperative (koppas), which is a type of cooperative whose members consist of traditional markets traders who want to develop their business. the form of a traditional markets traders cooperative is a savings and loan cooperative that provides capital loans to traders in need. traditional markets traders cooperative (koppas) is a cooperative that provides basic, mandatory, special, and voluntary savings and loan services. in implementing savings and loan activities, the activities are still carried out manually, starting from collecting data on koppas members, for the savings and loan process, and other archives. manual implementation often leads to human errors. cooperatives are run jointly by all members, where each member of the cooperative has the same voting rights as other members in every decisionmaking. based on the cooperative law no. 25 of 1992, cooperatives are business entities international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 213 consisting of people or cooperative legal entities, by basing their activities on cooperative principles and at the same time as a people's economic movement based on kinship. cooperatives have different characteristics from other companies or business institutions, namely cooperative members are owners and users of cooperatives as well, so they have two identities. cooperative, according to cooperative law no.12/1967 article 3, cooperatives are economic organizations, social in character, and managed based on kinship. meanwhile, according to the cooperative law no. 25 of 1992, cooperatives are business entities consisting of individuals or cooperative legal entities that carry out their activities based on cooperative principles and a people's economic movement based on kinship. furthermore, according to the international cooperative alliance (ica), cooperatives are defined as "cooperative is, an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspiration through a jointly-owned and democratically-controlled enterprise. autonomous with open and voluntary membership to improve economic, social and cultural needs through joint efforts to help each other and control their business democratically. according to this definition, there are several dominant cooperative principles such as autonomous associations, voluntary and open membership, democratic control principles, and members' economic participation. capital is often interpreted as an investment in doing a business. usually, people who invest will get profit-sharing according to the company's amount of profit. investors are called investors. capital is funds that can be used as a parent or principal for doing business, releasing money, etc. in another sense, capital is property (can be in the form of funds, goods, and so on) that can be used to produce something that can increase wealth and profits. or capital is all the things we have in the form of money, goods, and other assets that we can use to generate profits in running a business. capital can be categorized into several types, such as cash and non-cash capital, debts, passion, knowledge, relationships, expertise, beliefs, brands, ideas, and others (lestari & juniarini, 2012). traders are service providers, both services and goods services. this service provider provides requirements for businesses and individuals to accept payments by cash, credit card or debit card or by other payment methods so that transactions can take place smoothly. traders can also be interpreted as people engaged in the production and selling of goods to meet the needs of certain consumer groups in an informal environment. they are people who carry out activities to transfer rights to other people continuously as a source of livelihood. one of the traders is a small trader, which can be interpreted as a person who sells goods or services directly to final consumers for personal use and not for business (doloksaribu & sudarma, 2019). or, in a narrow sense, a small trader or retailer is an institution to attempts to sell goods to final consumers for personal or non-business purposes (doloksaribu & firdaus, 2021). h1. traditional markets traders cooperatives affect the capital of traditional markets traders. the north cipete traditional markets traders cooperative (koppas) is a business entity established, supervised, and utilized by traditional markets traders who are also cooperative members. currently, koppas provides information about cooperatives, still using the traditional method. koppas cipete utara is a savings and loan cooperative used by traders who are members of these savings and loan activities. there are still many obstacles that exist at koppas cipete utara, one of which is that they rarely make transactions with cooperatives, for example, to make deposits, loans, or installments; this is because they are busy in carrying out buying and selling activities. or another obstacle is that the document created is still done manually, so it takes a lot of time to archive new member documents. with the koppas cipete utara, traditional markets traders can apply for loans if they need capital for their business, so traditional markets traders no longer borrow from moneylenders with very large interest. the existence of this cooperative is very useful and expected for traditional markets traders; this is because traditional markets traders often lack capital in their efforts to develop their wares. based on the description above, the authors took the title of this research "the effect of koppas on the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 214 capital of north cipete traditional markets traders". in this study, the research problems that arise are as follows: 1.) is there any influence of traditional markets traders' cooperatives on traders' capital in the complete traditional markets? 2.) what are the reasons for the inactive cooperative members? 3.) how is the recording or bookkeeping at the traditional markets traders cooperative? methods the research location taken by the researcher is the north cipete traditional markets traders cooperative (koppas). case study research is research that requires a detailed, indepth, and comprehensive study of a particular object, which is usually relatively small over a certain period, including its environment. in this study, the author uses associative research to find the relationship between two variables, namely the variables x (koppas), and y (capital). and it is a survey because the research is conducted by visiting the object of research, and case studies are conducted to clarify the problem in the research. according to sugiyono (2012), the survey method is used to obtain data from certain natural (not artificial) places, but researchers carry out treatments in data collection, for example, by distributing questionnaires, structured interviews and so on (the treatment is not like in the experiment). at the same time, the method used is action research, including participatory research, collaborative inquiry, emancipatory research, action learning, and contextual action research. in simple terms, action research is "learning by doing" a group of people identify a problem, do something about it, see how successful their efforts are, and try again if they are not satisfied. action research involves the process of actively participating in organizational change situations while conducting research. the data source is the subject from which the data can be obtained. data sources are divided into two, namely primary data and secondary data. sources of data used in this study are primary data as primary data and secondary data as supporting data. questionnaires are data collection by providing or distributing a list of questions to respondents in the hope of responding to the list of questions by rating items using a likert scale. the statistical analysis tool used in this study was spss version 22. result and discussion currently, the economic condition of the indonesian people is not good, due to the covid-19 pandemic, which has made many businesses experience a decline in sales. as a result, many businesses are bankrupt or out of business, especially small traders who have small capital too. all of that becomes a burden on the business and life of the community in general, especially the cipete traditional markets traders. traditional market traders increasingly feel the burden of life and business because people's purchasing power is very weak, so traders can only survive, and many have gone bankrupt. traders cannot overcome the burden of life and business; retail and agribusiness competition has occurred and is ongoing by giant retail business actors, as well as macro and medium retail business actors who have mushroomed in the community; they are owners of very large capital with professional business management and has a strong and wellorganized business network, on the other hand, traditional markets traders are generally not like that. apart from these problems, the position of traditional market traders in general and traditional market traders, in particular, is increasingly squeezed, and it is possible that if left unchecked sooner or later, many traders will close their businesses. so to help traditional market traders, the traditional markets traders cooperative (koppas) was formed. the management and supervisors of the traditional markets traders cooperative (koppas) urge and ask the relevant agencies in general, especially pd. pasar jaya and the cooperative office to think about and do something together to get the cipete traditional markets traders out of their current situation. therefore, the role of traditional markets traders’ cooperatives is very important in helping traditional markets traders’ capital to rise in carrying out trading activities in the traditional markets. cipete traditional markets which is located at jalan, r.s. fatmawati cipete international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 215 utara kebayoran baru, known as pd pasar jaya cipete utara. the north cipete traditional markets traders cooperative (koppas) chairman named drs. h. asnawi who is also the chairman of the national meat entrepreneurs management. there are approximately 214 street vendors in this cipete traditional traditional markets. however, not all traders become members of the cooperative. the validity test is used to test the questions on the questionnaires that have been distributed, and whether the results of the questionnaire data are valid or invalid. and to test the validity of the calculated respondents, as many as 96 people who filled out the questionnaire questions as many as 6 questions in each variable. to know the validity test results of the independent variable and the dependent variable using the spss version 22 for windows program, which has a sample of 96 people. all statement items can be considered valid if the r count is greater than the r table; in this case, the r table is set at 0.254. with the provisions for making decisions are as follows: 1) if the r count is positive (+) and the r count > r table, then the statement can be said to be valid. 2) if the r count is negative (-) and the r count < r table, then the statement can be said to be invalid. table 1. validity test results instrument r-count r-table description capital 1 0.659 0.254 valid 2 0.765 0.254 valid 3 0.790 0.254 valid 4 0.717 0.254 valid 5 0.795 0.254 valid 6 0.599 0.254 valid cooperative 1 0.482 0.254 valid 2 0.530 0.254 valid 3 0.634 0.254 valid 4 0.691 0.254 valid 5 0.608 0.254 valid 6 0.708 0.254 valid source: data processed 2021 the reliability test is a reliable instrument that will produce the same data when used several times to measure the same object. reliability shows how measurement can produce stable results when repeated measurements are made to the same subject. according to sugiyono (2015), a questionnaire is said to be reliable if a person's answer to the statement is consistent or stable from time to time. in this reliability test, the spss version 22 for windows program was used to measure the level of data reliability with cronbach's alpha statistical test. if the correlation is above 0.6, then the item is said to be reliable. the results of the reliability test can be seen in the table below: table 2. reliability test results variable cronbach's alpha description cronbach's alpha description traditional markets merchant cooperative (x1) 0.667 reliable capital (x2) 0.717 reliable source: data processed 2021 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 216 statistical analysis used is simple linear regression based on data obtained using spps 22. the results of simple linear regression are shown in the following table. table 3. the results of simple linear regression model unstandardized standardized t sig. coefficients coefficients b std. error beta (constant) 9.421 1.462 552 6.445 0 traditional markets merchant cooperative 0.582 0.085 6.873 0 source: data processed 2021 the regression equation shows that the constant value has a positive regression coefficient direction of 9.421, indicating that if other variables have increased by 1%, the capital variable has increased by 9.421%. based on the research results and simple linear regression test calculations, the regression coefficient on variable x, namely cooperatives with a positive sign of 0.582, means that for every 1% increase in cooperatives, the capital will increase by 0.582%. the results of the research that the regression coefficient is positive means that there is a positive relationship between cooperatives and capital. the t-test technique is used to test and determine whether the independent variables individually have a significant effect on the dependent variable. the t-test is intended to determine the level of significance of the influence of each independent variable on the dependent variable with the assumption that the other independent variables do not change. if the results of statistical testing show sig < alpha 0.05, then ha is accepted, meaning that the independent variable has a significant influence on the dependent variable. on the other hand, if the calculation results show that sig > alpha 0.05, then ho is rejected, meaning that the independent variable has no significant effect on the dependent variable. decision making if the value of tcount > ttable, then ha is accepted and if the value of tcount < ttable, then ha is rejected. the results of the t-test can be seen in table 4 below: table 4. t-test result source: data processed 2021 from the results of the individual parametric significant test (t-test) on the cooperative variable, the tcount value of 6.873 means that the tcount is greater than the table (6.873 > 1.982) with a significantly less than 0.05 (0.000 < 0.05). so ho is rejected, and ha is accepted. so it can be concluded that the traditional markets traders cooperative (koppas) has a significant influence on the capital of traditional markets traders. conclusion in this study, the conclusions obtained are as follows: 1) there is an influence between traditional markets traders' cooperatives on traditional markets traders' capital, where the calculation results from the results of the individual parametric significant test (t-test) on the cooperative variable produce a tcount value of 6.873 meaning tcount is greater than ttable (6.873 > 1.982) with a smaller significance of 0.05 (0.000 < 0.05). so ho is rejected, and ha is accepted. 2) traders put forward several reasons, why they are not active in traditional markets traders' cooperatives; among others, there is no time to go to the cooperative, there are other lenders model t sig. (constant) 6.445 0 traditional markets merchant cooperative 6.873 0 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 217 that are easier to borrow, and the funds that traders can borrow should not be large, term, the loan repayment period, is short. 3) bookkeeping still uses a simple method, using only computers, not using more modern applications. references arikunto, s. 2010. prosedur penelitian suatu pendekatan praktik. jakarta: rineka cipta bachrudin, harapan l tobing. (2003). analisis data untuk penelitian survay. bandung: fmipaunpad doloksaribu, t.a & firdaus, r. (2021). niat pedagang pasar dalam menggunakan sistem eretribusi pasar. arthavidya jurnal ilmiah ekonomi, 24 (1), 43-59 doi: https://doi.org/10.37303/a.v24i1.214. doloksaribu, t.a., sudarma, m., roekhudin. (2019). a compliance of traditional markets traders in the system for banyuwangi traditional markets e-retribution. arthavidya jurnal ilmiah ekonomi, 18(1),335-343. lestari, n.l.p.r.w.,juniarini, n.m.r., (2021). role public business credit financing by financial institutions on msme development introduction. international journal of environmental, sustainability, and social science, 2(1), 40-43. https://doi.org/10.38142/ijesss.v1i3.50 sugiyono. 2013. metode penelitian pendidikan pendekatan kuantitatif, kualitatif, dan r&d. bandung: alfabeta uma sekaran, 2006, metodologi penelitian untuk bisnis, edisi 4, buku 2, jakarta: salemba empat. a.a. anwar prabu mangkunegara, manajemen sumber daya manusia perusahaan, remaja rosdakarya bandung 2000 danang sunyoto, manajemen sumber daya manusia,cetakan pertama, penerbit caps yogyakarta, tahun 2012 edy sutrisno, manajemen sumber daya manusia, cetakan kelima, penerbit kencana prenada media group. tahun 2013 undang-undang koperasi no.12 tahun 1967 undang-undang perkoperasian no.25 tahun 1992 https://doi.org/10.37303/a.v24i1.214 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 472 application of the co-creation concept of written batik design for fashion design in the teenage and current market segment volume: 3 number: 2 page: 472 480 1rahayu rahayu, 2sudarmiatin sudarmiatin, 3agus hermawan 1,2,3management science of doctoral programme, state university of malang, indonesia corresponding author: rahayu e-mail: rahayusemsi.2104139@student.um.ac.id article history: received: 2022-05-18 revised: 2022-05-15 accepted: 2022-07-18 abstract: entering the era of globalization, business development in any field has challenges, with so many varied batik market segments, it is necessary to develop a more appropriate design by involving consumers to provide ideas or, more precisely, holding a co-creation of batik motifs by involving consumers from several market segments. through the use of the co-creation concept, the purpose of this research is to transform a written batik product design based on local knowledge into a fashion design for the youth and contemporary market segment. this concept is a concept that gives consumers the freedom of ideas to create designs or revise existing designs according to the wishes of consumers. however, within the limits provided by the kudubanjar batik center as a producer, so with innovation and creation, new values will emerge in the design. fashion for the teen and contemporary market segments because currently consumers tend to be able to play a role in the desired fashion design process. the method used for this design is to conduct fgd research to explore alternative fashion design creations. from the results of the fgd, a design sketch is prepared, which is then used as a guide for co-creation. besides that, consumers are also free to design according to their wishes and current design trends. based on the results of the research that has been done, there are eight fashion designs with the creation and innovation of batik motif designs designed based on local wisdom. keywords: fashion design, youth, contemporary, co-creation. cite this as: rahayu., sudarmiatin., hermawan, a. (2022) “application of the co-creation concept of written batik design for fashion design in the teenage and current market segment.” international journal of environmental, sustainability, and social sciences, 3(2), 472 – 480. introduction the development of the business environment is dynamic, for every company, both large and small companies, such as ikm is required to improve its competitiveness. entering the era of globalization, business development in any field has challenges. every entrepreneur faces the opening of regional boundaries and competitive boundaries. economic activities depend on free and open global competition where only strong and resilient business actors will win and continue to exist. with the rapid changes in the external environment in the free market, companies must anticipate these changes dynamically, namely by formulating the right business strategy and sharpening their competitive advantage on an ongoing basis so that the company continues to exist and even can improve its performance. the impact of the global market, among others, is the number of foreign products entering indonesia, so business competition is getting tougher. competition is very tight, and the easier access of consumers to companies makes choices of goods/services, increasing market opportunities. this condition causes consumer demands to be higher. companies must meet consumer demands in order to exist in business competition. existence in the global market requires innovation and the creation in competitive strategies to win customers. particular strategies are needed to improve and change the shape of business processes to bring products or services closer to consumers. it is hoped that implementing the cocreation concept will make it easier for manufacturers to get customized products and reach out to companies. with these problems, it is necessary to improve the ability of smes to design products mailto:rahayusemsi.2104139@student.um.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 473 with efforts to create creations and art with various new designs. with so many varied batik market segments, it is necessary to develop a more appropriate design by involving consumers to provide ideas or, more precisely, holding a co-creation of batik motifs by involving consumers from several market segments. the kudubanjar batik tulis center is one of the written batik centers that focus on developing the design of written batik motifs based on east java's local wisdom and it. responding to reasonably good market response, this center is developing its products in a new segment, namely by presenting its handmade batik products which have been marketed in the form of cloth and then developed in fashion design, the application of the co-creation concept in developing fashion designs for the youth and contemporary market segments is carried out by how to engage consumers. value co-creation is one way to design products involving consumers (botti et al., 2017). looking at the varied market segments (teenagers and contemporary) cocreation can be used as an illustration of design variations based on consumer desires because it depicts what each segment wants for the product of interest. with the help of technology, various motifs will be easily made with various variations and interesting color variations. it is essential to do in order to obtain a unique design that contains the high cultural value. changes in the design of batik motifs by the wishes and needs of consumers in each market segment with creations and fashion trends will improve the image of the product in the domestic and international markets, increase sales volume, increase the commodity value of regional mainstay products, increase the diversity of motifs, introduce the identity of hand-drawn batik. for each region, economic growth in general and people's income in particular increase. different product designs have unique characteristics and are supported by affordable prices, and easy access to a product will increase sales volume. the development of a unique design can increase the value received by the customer. products with high value will be the choice of customers, meaning that it will increase market share, which can improve company performance. the development of batik motif designs involving consumer ideas is expected to increase revenue generation (profits) directly or indirectly for entrepreneurs. it can also save high costs (cost cutting) because all processes are automated. through efforts to implement internetworking, smes can efficiently work with large companies to offer consumers a wide range of products. thus, it is hoped that the ikm market share will increase and can increase regional economic growth, especially in east java. in addition to economic growth, the development of batik motif designs will absorb much labor due to the increasing volume of product orders. it will help the government to tackle the unemployment problem creatively. the tendency of specific market communities who like to design their own desired product (customization) strategies that involve consumers to be creative and innovate in determining the design or some of the product's characteristics will create a network of cooperation in realizing the products that consumers want (choi et al., 2016). utilizing customer co-creation to encourage innovation is a fundamental step of cooperation between companies and customers so that they can exchange ideas and opinions, create new products and services, and get suggestions according to each customer's experience (cepeda et al., 2016). customer co-creation should be used more and more in implementing marketing strategies because by doing customer co-creation, customers will get products and services as they want, at least closer. (adner and kapoor, 2010). the company will profit more because it can sell something the market is looking for (foglieni and holmlid, 2017). this collaboration with customers can be done at various stages, for example, from the initial ideas and business strategies stage to when designing advanced concepts (hadjielias, 2017). innovation is essential for the firms’ survival. co-creation acts as a problem-solving element for the firms to survive. in particular, cooperation through co-creation will facilitate access to new resources, intangible capabilities, innovation, and a greater adaptation to enormously dynamic environments. therefore, organizations need to take advantage of the involvement of customers and other stakeholders because they can offer new and unique resources, such as knowledge and experience. however, although this is a very topical subject, there has been a lack of research in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 474 the field of industrial marketing on procedures and methods for establishing effective processes of co-creation to encourage innovation in the development of solutions and to promote market sensing. this article aims to contribute to the discussion by analyzing how value co-creation can influence firms’ performance and how market sensing affects value co-creation. in particular, we aim to answer the question of how to create product innovation and market sensing through cocreation to enhance firms’ performance. in terms of benefits, customer co-creation makes companies more concerned with customer needs, improves good relationships with customers, increases innovation success, accelerates product deployment in the market, reduces the risk of loss, increases customer satisfaction, and certainly increases profits for the company. (fatemeh and naser. 2017) there are five customer co-creation types: (1) workshop, where the target user is involved in a brainstorming session to create or refine a product idea. co-creation workshops are perfect for getting more information about customer needs or finding relatively easy ideas to implement in the short, medium, or long term. (2) crowdsourcing in this type of company sets out a question or problem to the public and offers a prize for the winning idea. interaction with customers is minimal because the ideas are developed by themselves. an example of the implementation of crowdsourcing is when a company needs a solution to a technical problem, looks for inspiration on new product development and gets free publicity on a product to be launched. (3) this type of open source involves a large number of volunteers actively involved in developing and maintaining the product. open source is often applied to software development. it is especially suitable if the company wants to set new technical standards. (4) mass customization, customers can make their own product designs within a framework that the company has determined. custom is a famous term, so customers can determine the color, shape and material they want. mass customization has a positive impact on brand positioning and makes regular customers become ambassadors for the company's products. (5). user-generated content in this type, customers create their own products and share them through platforms or systems. this trick is appropriate for digital products or services. if the platform can be developed and managed properly, it will help the deployment process. there are also several keys to the success of this customer co-creation. first, share information with customers. you do not have to worry about 'missing' ideas. instead, by sharing ideas or information, you will get more feedback. second, be honest with potential customers. today's customers are getting smarter and more observant, so do not forget to give them factual information. lastly, be sincerely interested. that is, if you are interested in the ideas they convey, dig as much as possible to become a product that can be launched into the market (jaludin and cheng, 2017) co-creation is applied because this center has a unique market with a relatively high number of requests where every motif variation can be offered in various fashion designs with various fashion designs. based on this description, it is hoped that the application of the co-creation concept is the right choice to be used as a medium to produce variations of fashion designs because these designs will approach consumer tastes according to the times and designs that are up to date for various groups. thus attractive products will be able to create value and competitiveness and attract consumers to buy. value co-creation makes the maximum capital increase for the firms. the study of aspara & tikkanen (2012) discusses two strategies of value creation as value capture— strategies that ensure that the maximum value of the portion captured or provided by the firm itself is in the form of profits, instead of members of the value chain or competitors. meanwhile, value creation is a strategy that refers to the value of the utility (benefit) in which products or other offers of the company are created by the customers this research aims to develop a written batik product design based on local wisdom into a fashion design for the youth and contemporary market segment by applying the co-creation concept. based on the description above, it can be concluded that the formulation of the problem from this research is how to develop the design of batik motifs based on local wisdom into fashion international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 475 designs for the youth and contemporary market segments through the application of the cocreation concept in order to obtain creative and innovative designs to increase competitiveness. so the author decided to make a study entitled "application of the co-creation concept of written batik design for fashion design in the teenage and current market segment". methods the design of this study is exploratory research using a qualitative approach carried out with a focus group discussion (fgd), which aims to determine the creation and combination of motifs for fashion design of batik motifs based on local wisdom and it. in addition to the fgd, an experimental research approach was also used in making creations and fashion designs from the design of written batik motifs through digital design applications. the research population with fgds are all parties related to the development of ikm, namely stakeholders from the ikm business, including the department of industry, consumer protection agency, providers, entrepreneurs, and consumers, both existing and potential. the number of teams in the fgd is 10-15. the population for experimental research is existing consumers and potential consumers in the youth and contemporary market segments. the sample was determined by purposive sampling of 30 respondents. in the experimental stage or at the time of co-creation, it is required for consumers who can operate computers with the corel program. data triangulation will analyze valid data from fgd research with qualitative descriptions. based on the qualitative description, the respondents (existing and potential consumers) were asked to do co-creation, evaluating the design results, adding creations and even being free to innovate batik designs based on local wisdom and it to be developed in fashion design for the youth market segment and contemporary. result and discussion in general, batik activists in east java are familiar with digital product design, but they have not been able to apply it. batik malls that are made only duplicate existing motifs. when they create new designs, on average, they share them with people who can make pictures or people who have artistic talent. at the kudubanjar batik center, batik activists use it experts to create digital designs for further transfer in the form of batik malls that are ready to be duplicated in ready-to-process batik fabrics (painted, dyed, rolled down to the packaging. this center produces each motif according to its design. schedule an edition of what motifs should be produced to obtain detailed responses from customers or consumers. due to a large number of consumer demands for clothing products, this center began to try to develop fashion designs for the youth and the current market. based on the results of the fgd related to various inputs regarding the creation of combinations between unique motifs and motives, along with a summary of the opinions of the fgd results from the participants represented by several participants related to consumer involvement in making changes and pouring out ideas about designs that are current and up to date trends: "the combination of contrasting local wisdom motifs will be more interesting with a prominent uniqueness, a combination in the middle, collar and sleeves" (disperindag, 35 years). the comments about the same thing, as well as supporting the previous opinion, are as follows: "i tried it with a local wisdom batik motif design with a plain combination that also looks more elegant" (fashion dress designer, 27 years old). "i tried two similar batik motifs to be combined and used plain variations as a combination to enhance the motif's appearance to make it look more elegant" (potential consumer/batik collector, 32 years old. from several opinions expressed starting from the fgd with competent parties, among others, the department of industry and trade, batik activists, potential customers, in this case, batik collectors, consumer protection agencies and others, then the design sketch is made. fashion for the youth and contemporary market segments are then used as directions so that consumers involved in co-creation refer to the existing sketches and are also given the freedom to design according to their tastes. then the results of these experiments can be presented in the following table: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 476 table 1. summary of fashion design criteria for the youth person h and contemporary market segment based on fgd results no. design fashion design creation amount participant 1. present contemporary a) the combination of two local kearian motifs 5 person b) combination with plain fabric 3 person c) mini mode 2 person 2. teenager a) fashionable impression with bright colors 4 person b) feminine with a combination of various motifs 2 person c) the dominance of plain color or the dominance of batik 4 person source: primary data based on the inputs summarized in the table above, the researchers made several design sketches for research experiments with consumers. as previously explained, co-creation was carried out at this stage to get various creations made by consumers in two ways. first, the researcher provides design sketches for the contemporary and youth market segments. this technique is intended for consumers to evaluate or express ideas related to existing designs. the two researchers provided a refined written batik motif design without a fashion design sketch. this technique is intended for consumers to make creations according to their ideas to get up-todate fashion designs. the following results from co-creation's design for the youth and contemporary market segment. source: primary data figure 1. the result of the co-creation of fashion design consumers for youth and contemporary market segments from the results of the creations made by consumers, both in terms of evaluating the available sketches and innovations from consumer ideas, eight (8) design combinations with attractive color combinations and motifs were obtained. the combination of local wisdom motifs between regions and within one district combined in one design can reach a broader market even international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 477 though the batik is classified as identity batik. it is because it is unique and has a prominent character as a fashion design, as explained by consumers when creating their designs. it inspires the idea that what teenagers like must be able to display elegant characteristics and match the color and motif modes. in contrast, contemporary designs must display style, spectacular, flexibility and attractiveness. when designing them, the average consumer is inspired by well-known artists and designers' designs and current trending designs so that what is produced will receive positive comments from batik collectors, designer experts and potential buyers. the availability of sketches that are ready to be revised evaluated, combined or changed with new ideas that have been carried out has been prepared in digital form to facilitate this experimentation process, as well as when expressing new ideas or innovations with various motifs, color compatibility or various types of sizes and color combinations and matching motifs. the first fashion design (1) is a combination of local wisdom batik motifs from sunan sendang duwur from lamongan regency, combined with bright pink plain cloth for youth and contemporary segments. this design can be adapted for work clothes with a combination of feminine bottoms. the second fashion design (2) with the colorful flower motif of sekar waru, which is the batik motif of jombang regency, consumers give a plain combination to display a bright impression and is suitable for the youth and contemporary market segment. this design can also be used for formal clothes in the office. the third fashion design (3) is a floral design creation that is carved on the walls of the tegowangi temple from kediri regency combined with a plain collar with a circle pattern with a plain combination on the skirt combined with the relief motif of the surowono temple which is a historical relic of the majapahit kingdom in the area. pare, kediri regency. the fourth design (4) is the creation of consumers for the batik motif of candi arimbi, a motif of local wisdom from jombang regency, with an elegant color that is a combination of yellow gold and black combined with plain yellow gold color. the resulting fashion design looks elegant and suitable for casual or party clothes. in line with the same motif, the fifth (5) fashion design is also combined with a plain yellow gold color for a youth design. the sixth design (6) combines remo dance design with wono sengon tunggorono, a batik motif design of local wisdom from jombang. the elegant combination with the beige color is suitable for the youth and contemporary market segments to be used on formal occasions. the seventh (7) design is specially designed for teenage boys. this design combines the arimbi temple batik motif and the remo dance, both of which are local wisdom batik motifs from jombang regency. this design is an innovation from consumers who are batik collectors in east java. likewise, the eighth fashion design (8) combines two designs, namely the sunan sendang duwur and wono sengon tunggorono motifs, combined with plain blue and black colors. this design is for teenagers. here are some consumer considerations about designs made through the co-creation process. that some consumer considerations why buy batik products with fashion designs for the youth and contemporary market segments, among others, because the products offered are unique and have high artistic value contained in written batik. each motif displays its meaning, what consumers expect as batik connoisseurs are artistic values, elegant impressions, and unique and even illustrating cultural values. like the batik design with the asmat ethnic motif, this design displays uniqueness and elevates local wisdom. designs like this have a high cultural value and are very trendy, so they are called contemporary batik designs, designs like this are what consumers want. the following is the input desired by batik consumers. meanwhile, opinions from supervisors such as the department of industry and trade, which are the object of this research, fully support the development of written batik product designs in the ikm they foster. some of these agencies have provided training on making batik designs, as was done in jombang regency, so that smes can increase their competitiveness. the training, which was held by cross-agency, namely the koperindag service and the dinsosnakertran service, did produce results. the design was to lift the relief motif of the arimbi temple crown in written batik. even the local government has protected it as a motif characteristic of the jombang area in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 478 the patent law. almost all batik activists in jombang already have computers, so if training is held, it can be done quickly. the average batik activist wants to be able to design digital products. most of the training results are still limited to the coloring process, some can design digitally but their abilities are also not optimal. information technology (it) expert informs what is needed/required in making product designs with technological applications such as how to take good product pictures and make attractive product descriptions. what if you do not have a crafting talent? in this case, it is required at least to have aspirations for the form/design that will be made because the application of technology is much easier even though the ability possessed is applied art. the more aspirations, the more variations of designs that will be made. if there are already basic images taken from temple reliefs or other images, it is easier to use technology in the design process. the costs incurred are more efficient if the computer is already available. based on the results of the fgd, especially the input from the koperindag service and it experts and the readiness of batik activists to learn to design by applying technology, they also have high motivation to design. it is the essential capital owned by the ikm, and intensive training and training needs to be carried out by the government and other parties that support the growth and development of ikm. the various hopes expressed by batik activists, as well as the government's efforts to provide guidance, are very supportive of the development of written batik designs, especially it experts also ensure that product design development with technology applications can be done with applied knowledge. this condition makes it easier for written batik activists to inspire motifs and designs for various market segments that allow them to be entered optimally. they are required to make their variations because the basic motifs already exist. the ability and imagination of a person are different, and this will be able to enrich the written batik designs produced by the ikm. raising local wisdom in batik is also a way of preserving culture and introducing cultural heritage to generations of nations and other countries that know indonesia as a country rich in culture. referring to the expert opinion of the designer of written batik products that the reliefs of temples and natural tourist attractions and pilgrimage tours are magnificent if used as batik motifs but need creations from designers, batik with asmat ethnic motifs is currently a trending batik because the design contains the uniqueness where traditional motifs but with the creation and application of technology can make this motif modern so that there are many consumer responses from various market segments. therefore, the same thing as temple reliefs and elements of local wisdom that exist in an area can also be appointed as batik motifs. conclusion the conclusions that can be drawn from the results of this study are: 1. it can be seen that the development of wisdom-based batik products into fashion design in the youth and contemporary market segment has not been widely carried out in east java, especially in indonesia in general. there is no design with east javanese local wisdom motifs designed through the concept of co-creation that facilitate customers in determining their own desired design in making product designs. product design with the application of the cocreation concept will be more effective if the template or basic design is an essential design because the co-creation system allows customers to be creative with what they want but still within limits set by the batik center. this co-creation method has the advantage that the batik center it application as a producer provides several options such as designs, colors, motifs, combinations, and others. it can create many different new design possibilities according to customer wishes. 2. the drawback of implementing this co-creation concept is that customers have to get designs that are trending and suitable for the targeted market segment so that they can gain a broad market share when a market test is held. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 479 3. the design must have a prominent appeal in the product's characteristics. in this design, consumers use the concept of the "neo medival” trend forecast in determining colors, motifs, and impressions. thus, it is hoped that the fashion designs produced in this study can enrich fashion design. references adner, r., & kapoor, r. 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(2007), theorizing communication, readings across tradition, sage publications, inc., thousand oaks, california ramli, soehatman. practical guidelines for risk management in ohs perspective, ohs risk management, 2009,jakarta, dian rakyat,jakarta sugiyono and puji lestari, 2021, communication research methods (quantitative, qualitative, text analysis, how to write articles for national and international journals), bandung, alfabeta, 142 the effects of conflict and palm oil investment between investors and communities in indonesia volume: 4 number: 1 page: 142 152 1rahmad hendra, 2rosa agustina, 3ratih lestarini 1,2,3universitas indonesia, indonesia corresponding author: rahmad hendra email: b4nk.h3n@gmail.com article history: received: 2022-11-22 revised: 2022-12-20 accepted: 2023-01-17 abstract: the resolution of customary land conflicts often needs to bring results. the protracted conflict inflicted losses on both sides. the community cannot benefit from the land that is their customary right because it is under the control of the oil palm plantation company (ppks). at the same time, ppks cannot operate comfortably because it must always face community demands. there are still conflicts in oil palm plantations between indigenous peoples in kampar regency, riau province and ppks. based on these conditions, the legal issue that is also the main problem in this study is why there is a land conflict between oil palm plantation business investors and indigenous peoples and how the parties resolve it. the author found that the conflict occurred due to differences in views on customary land, the non-implementation of deliberations with indigenous peoples before the investment was made, and government policies. conflict resolution is carried out using different means according to the cause of the conflict. keywords: investment, palm oil, conflict, indigenous peoples. cite this as: hendra, r., agustina, r., & lestarini, r. (2023). “the effects of conflict and palm oil investment between investors and communities in indonesia.” international journal of environmental, sustainability and social science, 4 (1), 142 152. introduction for indonesia, foreign direct investment activities, as well as domestic investment, contribute directly to development. the investment will stimulate economic growth, transfer technology and science, create new jobs and boost people's purchasing power. investment in the agricultural sector, especially the plantation business, is a strategic commodity business for the indonesian economy. in almost every government, the plantation sector is always in an important position for the country's foreign exchange. plantation commodities become a mainstay for state income. where the total number of plantation exports in 2018 reached 393.4 trillion rupiahs which are equivalent to 28.1 billion dollars. the most significant plantation production currently in indonesia is oil palm. the palm oil industry is the most significant investment driving economic growth in indonesia. airlangga hartarto said that in the position of the largest palm oil producer in the world, the palm oil industry is a strategic sector that has contributed to alleviating poverty by creating jobs for around 16,000,000 workers, directly or indirectly. in the long history of indonesian oil palm plantations, it was in the late eighties that the government of indonesia issued an explicit policy converting forests into oil palm plantations. this is driven by the prospect of which is better on the world market for cooking oil, fats and biodiesel, which is constantly increasing. the high need for palm oil makes investing in oil palm plantations one of the government's priorities to strengthen economic growth. government policy is a stimulant on investment in oil palm plantation businesses, indicating that the increasing area of oil palm plantations consistently occurs yearly. the increase in oil palm plantation area gives indonesia the world the highest annual primary forest fungi conversion rate. forest conversion is carried out in state forests and customary forests, mailto:b4nk.h3n@gmail.com which causes ecosystem changes not only in the company's operational areas but also in the areas of life of the surrounding indigenous peoples. in 2017, palm oil production required about 12 million hectares of land to produce 38 million tons of palm oil. the need for oil palm investment and indigenous peoples' need for land often intersect and cause conflict. this policy triggers the birth of conflicts between indigenous peoples, as well as between investors and the government, central and regional, and many conflicts that ultimately lead to human rights abuses. one of the causes of conflict is the neglect of the rights of local indigenous peoples related to land use. annexing of customary land of indigenous peoples, human rights violations in surrounding indigenous peoples, destruction of standard order, destruction and destruction of the motherland, destruction of the environment, destruction of economic joints of communities, and eliminating the existence of indigenous peoples are perceived facts. the protection and fulfillment of the rights of indigenous peoples can be carried out by involving indigenous peoples in investment. alan m rugman states that "the environmental and internalization dimensions influence direct investment. there are 3 (three) environmental dimensions of concern: the economic dimension, the non-economic dimension, and the government dimension". the economic dimension is generally labor and capital, technology and availability of natural resources, and management skills. the non-economic dimension includes the political, social and cultural dimensions of society. with the involvement of indigenous peoples in direct investment, the potential for many customary land conflicts will be reduced. during this time, the mechanism of resolving customary land conflicts was often needed to bring results. even after the case was resolved through the courts, it did not result in peace between the two parties. the protracted conflict inflicted losses on both sides. the community cannot benefit from the land that is their customary right because it is under the control of ppks. at the same time, ppks cannot operate comfortably because it must always face the community's demands. referring to the description above, the research question is formulated as follows: why is there a land conflict between oil palm plantation business investors and indigenous peoples and how do the parties resolve it? methods this legal research uses a socio-legal approach, examining the causes of conflicts and how to resolve them by looking at empirical realities in the field. data collection is carried out by searching literature with the technique of using available data, namely using the results of previous research as well as government documents and other public documents, followed by field observations in kabupaten kampar, as well as in-depth interviews and discussions with parties related to the question. why land conflicts exist between oil palm plantation business investors and indigenous peoples and how the parties resolve them, the data will be elaborated to get a clear picture of the conditions in kampar regency. result and discussion oil palm plantation business investment conflicts in indonesia. the existence of oil palm plantations in indonesia is on two sides of the coin. on the one hand, the existence of oil palm plantations benefits the region and the state for the income allocated for the community's prosperity. however, on the other hand, oil palm plantations present a few agricultural problems, especially with local communities. hall et al. stated that agrarian conflicts, especially oil palm plantations, are conflicts referred to as land exclusions. in this concept, they see how the change in the access they have to land or land. access is defined as the ability to derive benefits from things. this definition is broader than 144 the classical notion of property, defined as the right to obtain things. access, in this sense, means "a bundle of powers" in contrast to a property that views access as a "bundle of rights." in this kind of access sense, power is defined as something consisting of material, cultural and economicpolitical elements that are gathered in such a way as to form a "bundle of powers" and a "web of powers" which then determines access to resources. how to see access to land from the perspective of the right to power can explain the process of acquiring land for the benefit of the market. conflicts in the plantation subsector mainly occurred in the 1980s and 1990s. before the 1980s, the conflict was not so evident because the role of the private sector in the plantation subsector was not so significant; even then, many private plantations or hgu were displaced and eventually controlled by local communities. at this time, the role of the private sector in the plantation sector began to rise. state-owned plantations, namely the nationalized colonial heritage ptp-ptp, dominate the plantation sector. during the years, conflicts in the plantation sector consistently increased and were highest compared to other sectors. the high escalation of agrarian conflicts in this sector is due to the ease provided by the government to provide plantation business licenses through the issuance of location permits and hgu without looking further at the situation on the ground that causes overlapping plantations with people's living areas. exacerbated by the closure of information about hgu, especially hgu-hgu, which has problems with residents. on the other hand, the government (central and regional) often views the agrarian conflict as a form of disruption of plantation business (plantation law). plantation business cases. the consortium for agrarian renewal recorded 74 incidents of agrarian conflicts in the plantation sector, with an area of 276,162,052 hectares. the number of victims affected reached 23,531 households. secretary general of the kpa, dewi kartika, said that more than 50 percent of the conflicts occurred in the oil palm plantation sector. of the 74 conflict incidents, 59 or 80 percent of cases occurred in the oil palm plantation sector, with an area of 255,006.06 hectares. the plantation sector has always occupied the top position in contributing to agrarian conflicts in indonesia. if pulled back in the last decade (2012 -2021), the plantation sector is also the cause of the highest agrarian conflicts every year. except in 2014, the plantation was second after the infrastructure sector. plantation business conflicts include the conflict between the laman kinipan indigenous community in central kalimantan, with ppks pt. sawit mandiri lestari (sml). at august 4, 2019, meeting at the office of the ministry of atr / bpn, an overlay of the kinipan normal area map with sml's licensing map was carried out. as a result, there is an overlap of 2,235 hectares of core hgu plus 390.1 hectares and 343.8 hectares plus 720.2 hectares of plasma with the laman kinipan customary area. conflicts between indigenous peoples in papua, which occurred between tribes including the mpur kebar tribe (tambraw), the moi tribe (klasouw and malalilis, in the regency. sorong), iwaro tribe (south sorong), mandobo tribe (boven digoel) and malind tribe (merauke regency) with pt. bintuni agro prima perkasa. the conflict between the modang long wai dayak indigenous community in east kalimantan and the palm oil company pt subur abadi wana agung (sawa). four thousand hectares of land in indigenous peoples was lost with the issuance of a regent's decree in 2015. comparison with the granting of business use rights on customary land to pt. semen padang. the customary land of the lubuk kilangan indigenous people of west sumatra, which is geographically located in the mountainous area of bukit barisan, is one of the areas rich in minerals, especially mining materials such as limestone, silica, coal and clay, which are the primary raw materials and fuels for the cement industry. the beginning of the cement industry investment was carried out during the colonial period. the first handover of customary land was carried out in 1907 between traditional leaders and the colonial government to establish pt. semen padang with a lease mechanism, which in minangkabau customary law is called timpeh grant. the handover was carried out by signing a notarial deed number 8/1907 titled 'keboelatan density nagari lubuk kilangan.' furthermore, indigenous peoples have several times given up their customary land to expand pt. semen padang i., e. in 1973, covering an area of 126 ha (one hundred and twenty-six hectares) with its signature, the 'charter of statement' dated february 20, 1971, then in 1999, the handover of customary land covering an area of 412.03 ha (four hundred twelve point zero three hectares). agreements such as those carried out by the indigenous people of lubuk kilangan and pt. semen padang has been regulated in the permenag / head of bpn number 5 of 1999, in article 4 paragraph (2) relating to "land handover for a certain time." this permenag was revoked by permenag number 9 of 2015. sources of plantation land conflict, spatial planning ignores local wisdom and community reality. in the context of development, the riau province area, originally a forest area, was converted entirely into a non-forest area. in order to meet the needs of population development. on december 30, 2011, the minister of forestry issued decree 7651/menhutvii/kuh/2011 concerning the riau provincial forest area, declaring the riau forest area of 7,121,344. the area of riau forest is drastically reduced because this decree states that the area is not a forest area in riau, covering an area of 1,863,479.67 hectares. the area of non-forest areas was changed several times until 2016 by decree number 903 / menlhk / setjen / pla.2 / 12/2016 concerning the riau province forest area. this decree stipulates a forest area in riau province covering an area of ± 5,406,992 hectares. the details are 630,753 ha for kpa/ksa, protected forest 233,910 ha, hpt covering an area of 1,017,318 ha, hp covering an area of 2,339,578 ha and hpk covering an area of 1,185,433 ha. for non-forest areas, the area has increased to 3,577,831.67 ha. until 2018, riau was one of the provinces that did not have a regional regulation on spatial planning and provincial areas. in 1994 during the era of riau governor soeripto, riau once proposed the ranperda rtrwp; when the adulteration process had not been agreed upon, the riau dprd approved it to become perda number 10 of 1994 on august 19, 1994. however, during the adulteration process, there was no agreement between the central government and local governments, so this bylaw was not recognized. all forest areas were released during the period 1986 – 2012 for large plantations; there was no release of forest areas for infrastructure development such as roads, government centers, and urban areas, nor was there any release of forest areas for settlements and community arable land. on the other hand, the number of inhabitants is constantly increasing, and government and urban centers are constantly expanding. most land needs for large plantations in the period 2001 – 2004 were met through the use of forest areas with the permission of the regent, without going through the release of forest areas through the minister. the change of forest areas into non-forest areas and subsequently into plantations causes friction with indigenous peoples because, in these changes, there are customary lands of indigenous peoples. the impact felt by indigenous peoples is enormous because the community is a subsistence community that takes the products from the forest for their lives in their daily lives. spatial policies that do not pay attention to the areas where indigenous peoples live are one of the causes of conflict. transmigration pays less attention to local communities. since its independence in 1945, indonesia's development has been fraught with conflict and consensus between regional (nonjavanese) and central (largely javanese) interests. the transmigration policy has thus been primarily conditioned by the dynamic relationship between the central and local governments and 146 between java and the outer islands. although central control has succeeded mainly in maintaining indonesia's national identity, it is also associated with high levels of regional inequality. in general, indonesia's programs did not achieve the government's population reduction goal. furthermore, increased population pressures and cultural displacement associated with transmigration programs have led to environmental degradation and ethnic conflicts throughout the transmigrant region. hamidy and ahmad noted that just two years after resettling, some migrants had to sell their goods to local people to earn money to buy food. some are even described as poor. for the locals, the difficulties of the life of the transmigrants in simandolak gave a terrible image of the javanese transmigrants in riau. in implementation at the operational level, there are many problems, such as unsuitable land for agricultural settlements, various forms of mismanagement in implementing institutions, and conflict with residents. differences in perceptions of land ownership. the emergence of land disputes is inseparable from the community's understanding of the ownership of land rights that are perceived differently from the land rights granted by the state formally. according to hutagalung, the land problem map can be grouped into five things, including first, the problem of people's cultivation of forestry land areas, plantations, abandoned housing projects etc. second. issues relating to violations of the provisions on land reform. thirdly, excesses in the provision of land for development purposes. fourth, civil disputes concerning land. fifth, issues relating to the customary ha k of indigenous peoples. the community sees ownership and control of land based on the history of land ownership and control that has been carried out for generations. so anyone with land rights and controlled land for generations is the rightful owner of land rights, often referred to as ipso facto. regarding the relationship of indigenous peoples with their customary lands, hermanto said: "we have already given up our land for the company to invest. our land should be returned to us indigenous peoples when it is over because the land is already on us from our ancestors back then. as long as there is us, it remains as long as it is also our customary land. our relationship with our land is an enduring one." this is inversely proportional to the formal legal view, which is the legal view of ownership of land rights based on the certificate of ownership (certificate) and the ruler of the land deed, so whoever has a land ownership deed in the name of the landowner then he is the legal owner of the land rights legally. this view of legal (juridical) land ownership is called ipso jure. regarding the ownership of the company's plantation land, andiansyah said: "palm oil investors always follow the procedures set by the state for the certainty of land ownership. after we get the location permit, we apply for business use rights. the hgu was the result of a long process. during the process, we are the ones who have the right to the land, especially if the land has been planted." this difference of views triggers a conflict over ownership of rights to plantation land, where claims of ownership of plantation land rights by local communities are based on the fact that ownership is hereditary; on the other hand, the law is always guided by formal land ownership based on a certificate of business use rights obtained illegally by the company. low regional income from oil palm plantations. the input for areas from the oil palm plantation sector is relatively minimal. so far, regional revenues from the oil palm plantation sector have been obtained from the land and building tax (pbb) payment sector, groundwater tax, and other income not from palm oil products or derivatives. regional income is also obtained when ppks manages hgu, where regions get land rights acquisition duty (bphtb). all of that is bumped with the rules: law number 33 of 2004 concerning central and regional financial balance and law number 18 of 2004 concerning plantations. if you look at it, the balance of palm oil acceptance rests significantly on the center. if we look at the palm oil sector, there is no fund allocated to palm oil-producing areas. in this regard, representatives of 18 palm oil-producing provinces have held several coordination meetings on the proposal of palm oil revenue sharing funds to formulate proposals for amendments to law number 33 of 2004 to the president. in the meeting, the governor of riau said that, in general, several aspects form the basis for the emergence of a proposal to distribute funds for palm oil revenue sharing to the central government. among other things, palm oil-producing areas receive impacts from oil palm plantation management, such as damage to road infrastructure due to the transportation of cpo. the high potential for erosion and the risk of air, soil and water pollution due to the threat of forest and land fires, b3 solid waste and liquid waste. responsibility as a result of oil palm plantations. meanwhile, on the other hand, plantations generate income for the state in the form of exit duties, and the export levy is enormous, but there has yet to be a share for palm oil-producing areas. fiscal decentralization funding is carried out using transfers to regions and village funds (tkdd), regional taxes and levies, and regional loans. one of the tkdd ports is the regional profit sharing fund (dbh) which is included in the state budget expenditure through the apbd as regional revenue. although the allocation of tkdd in 2021 looks quite large (rp. 795.5 trillion), the funds obtained from the palm oil industry are minimal. dbh sourced from oil palm plantations is obtained from the land and building tax which is paid only once a year. this data shows that the income of palm oil-producing regions from the palm oil industry is meager. meanwhile, local governments need significant funds to deal with the impact of this industry on the environment and society. the community very much feels the impact of the palm oil industry. both were felt by the community around the factory and plantation and other communities. around the factory, people are vulnerable to exposure to waste produced by the factory. in some places, river pollution is suspected to be due to ppks liquid waste. the river ecosystem also damaged riau's first customary forest. for other people in kampar regency, the road was damaged due to the truckload of palm oil transporters that exceeded the limit. the budget for road repairs in riau is around 12 trillion rupiahs, but the available budget is only 200 billion rupiahs. land and housing regulations for large-scale housing development in indonesia are opposed to low-income people. in south tangerang city, where most of the area is the settlements built by developers, most of which are controlled by three large companies that control 50% of the location of the existing settlements. these companies build large-scale housing and dominate the area of the city. the control of the large land area by these major developers in south tangerang is highly supported by land occupation regulations that do not limit the land area to be controlled by public companies. however, more than this, housing is needed to solve the housing backlog problem for low-income people. high land prices cause the inability to implement government subsidies to provide low-cost and affordable housing for low-income people. the balanced housing program has yet to be fully implemented, especially for the benefit of low-income communities. the developers of large-scale housing did not comply with balanced housing regulations, and with the high housing prices, developers have promoted their housing only for the upper class. local communities and low-income people still struggle to meet their housing needs in a highprice situation. the south tangerang city government can only carry out the house renovation program for low-income people, which is carried out in local settlements where low-income people live. those previously displaced by large-scale housing developments have to live with their parents in family houses or move to remote locations to find affordable housing. flats, as an 148 alternative to implementing balanced housing development by large-scale housing, still need challenges in their implementation because the policy has just been enacted. different perceptions between companies and local governments about plantation licensing. according to joko supriyono, obtaining business use rights in the oil palm plantation industry is reasonably lengthy. the fact that palm oil is a foreign exchange-boosting commodity does not make licensing the oil palm plantation business accessible. the same thing was also conveyed by andiansyah, who said that applying for business use rights is a long process to obtain land rights. quite a lot of time and effort was made from the location permit to the issuance of the hgu certificate. however, bkpm kampar signaled that there are many unlicensed ppks in the kampar district. even if you already have a permit, there is a difference in perception between the government as the party who gave the permit and the oil palm investor regarding licensing in the oil palm plantation business. this also often causes plantation conflicts. according to perka bpn regarding location permits, the company can acquire land for investment activities after obtaining a location permit. it is only allowed to make the land acquisition after a location permit. the case of senamanenek with ptpn v. one of the long-running conflicts in riau province is between the senamanenek kenegerian community, tapung hulu district, kampar regency, and pt. national plantation v (persero). conflicts began to occur during the new order period around 1983, starting with the land clearing carried out by ptpn v (persero) based on the decree of the minister of agriculture number 178/kpts/um/iii/1979 concerning the p.n/p.t development area, and the decree of the governor of riau number ktps.131/v/1983 of 1983 concerning land reserves for oil palm and rubber plantations covering an area of more than 30,000 ha in tandun and siak hulu districts of kampar regency managed by pt. plantation ii of cape morawa. the conflict continued with the issuance of the decree of the minister of forestry no.403/kpts-ii/1996 concerning the release of 32,235 ha of forest in the sei lindai forest group, kampar regency, as well as the issuance of business use rights covering an area of 27,348,888 hectares which were issued in stages starting from 1997 to 2001. after the reformation order, the conflict developed into an open and collective dispute. however, until 2018 the dispute had yet to be resolved. agrarian conflicts between indigenous peoples and ppks can hinder development and improve welfare for communities, primarily indigenous peoples. there needs to be a resolution to resolve conflicts so that palm oil-based development can benefit companies and indigenous peoples. in 2020 73 plantation conflicts were recorded in the riau provincial plantation office. the riau provincial government sought to facilitate most of these conflicts. one of the plantation conflicts is the community's demand for the construction of plasma plantations of at least 20% of the area cultivated by the company. this demand is based on the mandate of law no. 39 of 2014 concerning plantations article 58 paragraph (1), which requires plantation companies that have a plantation business license to facilitate the construction of community gardens of at least 20% (twenty hundredths) of the total area of the plantation cultivated by the plantation company. the entry of the company pt. ganda buanindo in subarak village to start a business accompanied by the regional government. it started with a meeting with the people of subarak village to talk about the oil palm plantation business that will start where the location of the plantation will be in the customary land of subarak village. the meeting at the beginning of the effort was conducted to inform the community and ask for approval to construct a plantation business in their area. pt took the steps. ganda buanindo and the kampar regency government informed and asked for public approval to implement the principle of free, prior and informed consent (fpic). one of the things that are seen as a process force based on the recognition of indigenous peoples' right to give or not to give consent without coercion based on initial information on the activities, laws and policies applied to their lands is that it also has implications for the acceptance of the decision-making process by indigenous peoples themselves. the kkpa pattern will be after the completion of the company's plantation around 1997. however, the company's commitment was somewhat delayed, so there was an insistence on the community, represented by ninik mamak and community leaders, to realize the construction of the garden. the occurrence of conflict did not last long. the company carried out the construction of 300 hectares with a partnership pattern. profit sharing in this pattern is carried out monthly, with companies getting 30 percent and society 70 percent. this pattern lasts as long as society is owed to the company. after the debt is paid off, the community still hands over the management of the plantation to the company with an administration of 4 percent. until now, the pattern has favored both sides and never again conflicts. ideal patterns used in preventing investor conflicts with indigenous peoples. the provision of hgu on state-controlled land has caused many land conflicts with indigenous peoples. the state must prevent conflicts that result in losses for all parties. moreover, conflicts occur due to efforts to meet basic needs. ardiansyah said the involvement of indigenous peoples could be done based on an agreement between the company and the mha. one of the patterns of cooperation with mha investment is carried out with a limit of only one period. after that, there is compensation that must be paid to mha every month. alternatively, it could be divided 60-40, company 60 percent, mha 40 percent of the built garden. the status of the land also depends on the agreement, which is confident that the company, in conducting its business, must meet the legal aspects. cooperation between indigenous peoples and investors by involving the community in investment, as stated by rugman, is carried out by pt. semen padang and indigenous peoples can be used to make national policies. to achieve the noble goals of the state, prosperity and prosperity, the government is obliged to make efforts to bridge the interests of the parties, both investors and indigenous peoples. a policy that bridges the interests of the parties to the conflict is necessary. conclusion based on the research conducted, conclusions were reached on the following research questions: conflicts between oil palm plantation business land and indigenous peoples occur due to several things, including spatial planning that does not pay attention to indigenous peoples, differences in how to understand laws and regulations between investors and local governments, and differences in the perspectives of investors and indigenous peoples related to ownership and control of the land. the condition of indigenous peoples that are quite feudal, which causes frequent waivers of rights by ninik mamak, is one of the causes of conflicts with investors. conflict resolution is carried out by returning land to indigenous peoples and constructing gardens by companies for indigenous peoples. settlement is carried out by direct meetings between indigenous peoples themselves and companies, as well as by involving mediators. references aditya, n.r. 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(2006). oil palm in indonesian socio-economic improvement: a review of options. https://doi.org/10.1355/cs40-3d https://www.mongabay.co.id/2021/02/28/nasib-komunitas-dayak-modang-kala-tuntut-pengembalian-lahan-ada https://www.mongabay.co.id/2021/02/28/nasib-komunitas-dayak-modang-kala-tuntut-pengembalian-lahan-ada international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 292 the influence of display producton towards consumer satisfaction at togamas supratman bandung volume: 2 number: 3 page: 292 298 rezky afiahtul barokah sekolah tinggi ilmu administrasi (stia) bandung corresponding author: tio arriela doloksaribu email: barokahra@stiabandung.ac.id article history: received: 2021-10-25 revised: 2021-11-15 accepted: 2021-11-18 abstract: the purpose of this research is to determine the effect of display production to consumer satisfaction at togamas supratman bandung. the research method used descriptive analysis method. data collection techniques used library research and field research in the form of non-participant observation, structured interviews, and distributing questionnaires to 60 respondents. for data analysis used validity test, reliability test, hypothesis testing, correlation coefficient x on y, significant test, simple linear regression, coefficient of determination. the obstacles faced at togamas bandung are the lack of space and making it difficult to arrange displays, product especially interior displays which are used to organize various types of products in one display with large quantities and the lack of employee attention regarding product in inputting or scanning product. while the efforts made at togamas supratman bandung, namely by reducing the number of displays, returning to distributors, checking scanned of products. keywords: product arrangement, display, consumer satisfaction, togamas cite this as: barokah, r.a (2021). “the relationship between corporate social responsibility through financial reporting quality.” international journal of environmental, sustainability, and social sciences, 2 (3), 292 298. introduction the rapid development of the business world has led to competition for every company in marketing their products, especially the current market conditions full of various kinds of products offered. in facing this competition, the company is expected to be able to determine the right marketing strategy, including by carrying out marketing mix activities which include activities to make products, set prices, distribute products and promote products. the company must establish a marketing system as a managerial direction of useful resources. to realize the opportunities of the marketing environment by recognizing that consumers have limited needs and wants. the success of a marketing is also supported by the success of promotions carried out by the company without neglecting other marketing activities, one way to do this is through the use of promotional tools more effectively. there are several promotional tools that are often used by companies, one of which is display product. display product is a promotional tool in marketing merchandise from a store by displaying or displaying its merchandise by utilizing the existing space in the store to attract the attention of consumers. it takes creativity and imagination in arranging a room. it doesn't have to be excessive, but it is eye catching and as much as possible makes it easier for consumers to choose, find and get the products they need. consumer satisfaction is a person's feeling of pleasure or disappointment that comes from the comparison between his impression of the performance (results) of a product and his expectations. customers are satisfied when their expectations are met, and are very happy when their expectations are exceeded. satisfied customers tend to stay loyal longer, buy more, are less sensitive to price changes and talk in favor of the company.cconsumer satisfaction is the company's main goal to maintain the viability of its business because with satisfaction there will be repeat purchases which will increase company profits. the arrangement, presentation and appearance of the product can produce anwork display attractive. therefore, displays storeneed to be considered, with the hope that customer satisfaction can be improved. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 293 the theoretical basis for the independent variables, the following researchers put forward the definition of display according to buchari alma (2014: 189) as follows: display is the desire to buy something, which is not driven by someone, but driven by attraction, or by sight or by other feelings. displaying product in stores and in storefronts, has a big influence on sales. usually we see one way to sell product is to let the prospective buyer see, feel, taste, drive and so on. according buchari alma is said to attract the attention of consumers that can lead to the desire to buy and eventually arise satisfaction to consumers, so buchari alma (2014: 189) classifies the purpose of display and classified the various displays as follows: a. the purpose of display 1. to attract attention(attentioninterest)the buyer. this is done using colors, lights and so on. 2. to be able to generate a desire to have the product on display in the store (attention, interest) then consumers enter the store and make a purchase (desire + action). b. types of display a. window displays, displaying product, pictures of price cards, symbols and so on at the front of the store which is called a storefront. thus, prospective customers who pass in front of the store are expected to be attracted by these items and want to enter the store. the face of the shop will change if the window display is changed. the function of this window display has several purposes as follows: 1. to attract the attention of passers-by. 2. stating good quality, or low prices, as a hallmark of the store. 3. draw attention to the special items that the store sells. 4. to cause impulse buying (immediate urge to buy) 5. to create an appeal to the overall atmosphere of the store. b. interior display namely displaying products are pictures, price cards, posters in the store for example on the floor, on tables, on shelves and so on interior displays. there are several types of, namely: 1. merchandise display merchandise displays are displayed in the store and there are 3 forms of display: a. open display; product are displayed in an open place so that they can be approached and held, seen and examined by potential buyers without the assistance of officers, for example shelf displays, island displays sales(product are placed on a floor that is arranged nicely like islands and etc. b. closed display; product are displayed in a closed environment. these products cannot be approached and held or examined by prospective buyers except with the assistance of officers. obviously, ii aims to protect product from damage, theft and so on. c. architectural display; pay attention to product -product in use for example in the living room, bedroom furniture, kitchen equipment, etc. this method can increase the attractiveness because the items are displayed realistically 2. store sign and decoration signs, symbols, symbols, posters, pictures, flags, slogans and so on are stored at axles or hung in the shop. the store design is used to guide prospective buyers towards merchandise and provide information to them about the use of these product. "decoration" is generally used in the context of special events such as sales at the time of hari raya, christmas and new year and so on. 3. dealer display this is carried out by the wholesaler consisting of symbols, instructions on the use of the product, all of which come from the manufacturer. by showing the usefulness of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 294 product in pictures and instructions, this display also warns sales officers so that they do not provide information that is not in accordance with the instructions in the picture. c. exterior display this is done by displaying product outside the store, for example at the time of holding a sale, night market. this display has several functions, including: 1. introducing a product quickly and economically. 2. help producers distribute their product. 3. help coordinate advertising and merchandising. 4. building relationships with the community for example on hari raya, birthdays, and so on. carrying out the arrangement (display) of attractive products is one of the efforts made by the company so that consumers feel satisfied. this customer satisfaction will help the company survive in running its business and be able to compete with other companies. here's proposed definition of customer satisfaction according to kotler and keller (2009: 138), namely: satisfaction is feeling happy or disappointed someone arising from comparing the perceived performance of the product (or result) to their expectations". customer satisfaction is the difference or gap between expectations (expectations) and perceived performance or results (perceptions of performance). if the product performance matches expectations, the customer will be satisfied. if the product's performance exceeds expectations, the customer is very satisfied. the definition above explains that satisfaction arises when consumer desires are fulfilled in accordance with their expectations. customer satisfaction is very important, because the key to a company's success is to retain consumers or customers. to retain these consumers, companies must keep these consumers satisfied, as stated by philip kotler (2004:56-57) quoted by rusli a ronny that consumers or customers who are very satisfied will: 1. stay loyal longer for repeat purchases made consumers because of a commitment to a product. 2. buy more when the company introduces new products and upgrades existing products 3. gives favorable comments about the company and its products 4. gives less to competitors' brands and advertisements and is less sensitive to price 5. gives the company product or service ideas 6. a cost for the service is smaller than the cost of a new customer due to routine transactions. based on this description, it can be seen that a company would be wise to measure customer satisfaction regularly. companies can call back buyers and investigate how many customers are highly satisfied, satisfied, dissatisfied, and very dissatisfied. companies must strive to exceed consumer expectations, not just meet them. togamas is a company engaged in the retail sector. it is quite complete and has many customers. the arrangement of books is adjusted based on each category including religious books, lecture books, novels, comics, motivational books, magazines, children's books, office stationery and so on, each of which has its own room. togamas offers the concept of “lifetime discount”. the discount offered is quite attractive at least 15% to 25%. this is designed to increase the number of sales and increase public interest. based on the results of the assessment, the researchers found problems, including the following: 1. consumers gave unfavorable comments about the display, which tends to be boring. for example, displaying products or books on shelves, on tables, and also on less clean floors. 2. lack of response to the idea of information, attention and friendliness of togamas employees to consumers who visit togamas. for example, when consumers search for books, togamas employees are not responsive to consumer needs, and do not provide information about consumer needs. the problems above are caused by the arrangement (display) of products that are not optimal, namely in the following cases: the arrangement or placement of products on the interior display international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 295 has limited space/ where the distance between shelves is too close together, the products placed by the company in the arrangement not optimal and the lack of air temperature in the room. for example, the layout of the comic rack with the novel rack is too close together, this makes consumer feel uncomfortable and confused when looking for books. methods the research method used in this study is a descriptive method (theory) analysis according to sugiyono (2014: 86) stated the containing an explanation of the variables studied, through definitions, complete and in-depth descriptions of various reference of the position and prediction of the relationship between the variables to be studied will be clear and directed. the research paradigm aims to facilitate the research objectives that have been set. according to sugiyono (2014: 63) defines that: "the research paradigm can be interpreted as a mindset that shows the relationship between the variables to be studied which will also reflect the type and number of problem formulations that need to be answered through research, the theory used to formulate hypotheses, types and number of hypotheses, and statistical analysis techniques to be used”. the form of the research paradigm or quantitative research model uses a simple paradigm which consists of 2 (two) variables, namely the independent variable (independent variable) and the dependent variable (the dependent variable). according to sugiyono (2014: 199) suggests that: "questionnaire is a data collection technique that is carried out by giving a set of questions or written statements to respondents to answer". respondents in this study were consumers of bandung togamas which were determined based on the time formula. from the entire population, the researcher drew a sample using the time function formula from tjahjo sutisna widjaya (1998:13) result and discussion implementation of displays product at togamas supratman bandung the success of a company is strongly influenced by consumers. given that the company and consumers directly interact. so, consumers can be referred to as a pillar of hope for the sustainability of a company. this is because the position of consumers is very meaningful and plays an important role in measuring the success of a company. without realizing it, product displays in companies can affect consumer satisfaction. a neat and attractive arrangement will automatically attract the attention of consumers so that consumers feel like entering the company. based on the framework of thought, that the display productincludes several indicators including window display, interior display, and exterior display. then the researchers tried to examine these indicators as a measuring tool and elaborated in the form of statements to respondents, so that from the answers obtained an overview of the display product at togamas supratman bandung. 1. window display in accordance with the purpose or function of the window display, namely, to attract passersby, and cause impulse buying (immediate urge to buy), the window display from togamas supratman bandung discount bookstore is the first impression that will be seen by potential consumers. a. the front of the store attracts the attention of consumers to shop. based on the results of observations that researchers did at togamas, that in the deoan section the store did not attract the attention of consumers to enter it. based on the results of interviews that researchers conducted with the supervisor of togamas supratman bandung discount bookstore, it was obtained information that the company had tried to make togamas supratman is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 296 more attractive from the outside. based on the respondent's questionnaire about the front of togamas supratman, attracting consumers' attention to shopping can be seen in the table below: respondents' responses to the front of the store attracting consumers' attention to shopping table 1. characteristics of respondents alternative answers frequency percentage strongly agree ( ss) 2 3.33% agree (s) 38 63.33% disagree (ks) 17 28.33% disagree (ts) 2 3.33% strongly disagree (sts) 1 1.67% total 60 100.00% based on the results of the questionnaire, it showed that 63.33% of the majority of consumers at togamas answered agreeing to the statement on the front of togamas in bandung that attracted the attention of consumers to shop. based on the results of observations, interviews, and questionnaires, the researcher can analyze that the store really pays attention to the arrangement of the front / front of the store so that it becomes a driving force for consumers to enter the store. therefore, togamas supratman bandung is never empty of consumers who come to shop. b. completeness of products offered in accordance with consumer needs based on observations made by researchers at togamas, that the completeness of the products offered by the company is not optimal so that many consumers do not find the products they want. based on the results of interviews that researchers conducted with the supervisor of togamas, it was obtained information that togamas had provided completeness of its products so that it could meet consumer needs. based on the results of the questionnaire, it shows that 65.00% of the majority of consumers at togamas answered agree on the statement of completeness of the products offered according to consumer needs. based on the results of observations, interviews, and questionnaires, the researcher can analyze that the completeness of the product has fully met consumer expectations. 2. interior display interior display can be interpreted as displaying product, pictures, pictures of price cards, posters in the store, for example on the floor, on tables, on shelves and so on. so that in displaying these items, it can attract consumers to approach and look at the items on display. a. the layout of togamas supratman bandung discount bookstore makes consumers free to shop. based on the observations made by researchers, the room arrangement of togamas supratman bandung discount bookstore is very limited because the room is not spacious enough so that it is less flexible in shopping, so that product displays are not arranged optimally and the impression is crowded. the results of interviews conducted by researchers with the supervisor of togamas supratman bandung, consumers are less flexible in shopping due to limited space so that the distance between displays is product close to each other. based on results the questionnaire showed that 48.33% of the majority of consumers at togamas answered that they did not agree with the statement that the room arrangement of togamas made consumers free to shop. the results of observations, interviews, and questionnaires, researchers can analyze that the arrangement (display) of their products has not fully met consumer expectations, due to limited space for product displays causing close distances between displays so that consumers are less flexible in shopping. b. the arrangement of products on the shelves is easy for consumers to reach. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 297 based on the observations made by researchers, the products arranged on the shelves at togamas bandung are not easy for consumers to reach because the shelves used are rather high, making it difficult for consumers to get the desired product. based on the results of interviews that researchers did with the supervisor of togamas that the preparation of products on the shelves is easy for consumers to reach, where the height of the shelves is approximately 1.5 meters so that they can be reached by consumers and make it easier for employees to return and check product. based on the results of the questionnaire, it shows that 58.33% of the majority of consumers at togamas answered agree on the statement of product arrangement on shelves that are easy for consumers to reach. the results of observations, interviews, and questionnaires, the researcher can analyze that the store is very concerned about the size of the shelves used to arrange products that are not too high to be easy for consumers to reach, this shows that the store always provides convenience to consumers when they shopping. c. provide price tags on products offered the observations made by researchers at togamas supratman bandung discount bookstore regarding the installation of price tags on the products offered, it has been carried out optimally by togamas bandung. the results of interviews that researchers conducted with the supervisor of discount bookstores togamas supratman bandung, it was obtained information that the price tag on each product was to distinguish the price from one product to another. a. coefficient of determination the coefficient of determination is needed to see how much the dependent variable (x) contributes to the independent variable (y). the calculation is obtained by squaring the correlation coefficient that has been found above, so that the results obtained are as follows: table 2. coefficient of determinant model r r square adjusted r square std. error estimate a 802a .643 .636 2.7287 thus, the contribution of the product arrangement variable to the consumer satisfaction variable is 64.3% and the rest of amounting to 35.7% of consumer satisfaction variables are given by other unidentified factors. conclusion based on the discussion that researchers have done regarding the effect of display producton consumer satisfaction at togamas supratman bandung, after being analyzed the researchers drew the following conclusions: 1. product display includes several factors, namely window displays, interior displays, and exterior displays. the implementation of displays product at togamas supratman bandung discount bookstore is basically in accordance with thefactors display as above, but there are several factors that have not been implemented optimally such as thefactor, interior display this can be seen by the number of consumers who feel that they have not fully met expectations of the consumers since the displays production the inside (interior displays) are too close together due to the limited space for displays productso that consumers are not free and do not feel comfortable when shopping. 2. consumer satisfactions conducted by researchers, consumers are not free and feel uncomfortable when shopping. consumers do not agree about the arrangement (display) of the product is better than other bookstores. the correlation value or relationship between product arrangement and consumer satisfaction of 0.802, in accordance with the guidelines for interpretation of the correlation coefficient, the correlation number of 0.802 is included in the category of relationship very strong so that it can be said that the relationship between product arrangement and satisfaction consumers have a strong and unidirectional relationship level, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 298 meaning that if the product arrangement is good then consumer satisfaction will be good and vice versa if the product arrangement is not satisfactory then consumer satisfaction will decrease, then testing the significance of the relationship and the obstacles at the togams bandung are lack of space and also it makes difficult to arrange displays, product especially interior displays that are used to organize various types of products in one display in large quantities. there is only one display of the remaining books that employees pay less attention to, so that when consumers want to buy books, they are not available on the computer screen. this is caused by employees who do not directly input or scan the product so it is difficult to find. references alma, buchari. 2014. manajemen pemasaran dan pemasaran jasa. bandung. alfabeta. arikunto, suharsimi. 1998. prosedur penelitian: suatu pendekatan praktek. edisi revisi. pt. rineka cipta .jakarta arikunto, suharsimi. 2010. prosedur penelitian: suatu pendekatan praktek. edisi revisi. pt. rineka cipta .jakarta duddy hadisasmita. 2005. pengaruh penataan (display) produk terhadap kepuasan konsumen pada toserba “x” bandung. skripsi program ilmu administrasi bisnis skripsi tidak diterbitkan. bandung fisip administrasi bisnis unpas georgorius, chandra.2001. andi yogyakarta kotler, philip dan kevin lane keller.2009, manajemen pemasaran ,diterjemahkan oleh bob sabran.edisi 13 jilid 1, jakarta:erlangga kotler, philip, 2004. manajemen pemasaran: terjemahan hendra teguh, rony a, rusli dan benjamin molan, edisi millenium, jakarta. penerbit pt. indeks muhammad ihwan m. 2011. “analisis pengaruh merchandise, promosi, atmosfir, dalam gerai, pelayanan ritel dan harga terhadap keputusan pembelian”. dalam situs http://eprints.undip.ac.id/32795/1/skripsi_6.pdf.diakses tanggal 19 oktober 2016 riduwan. 2014. pengantar statistika sosial. bandung. alfabeta siegel, sidney. 1999. statistik non parametik untuk ilmu sosial, alih bahasa zanzawi sayuti dan landong simatupang, gramedia pustaka utama. jakarta. singarimbum, m. dan effendi s.1995. metode penelitian survei. jakarta sugiyono. 2014. metode penelitian bisnis. jakarta: alfabeta cv. tjiptono, fandy.2010. strategi pemasaran. yogyakarta: penerbit andi tjiptono, fandy dan gregorius chandra.2012. pemasaran strategik. edisi kedua, yogyakarta: cv. andi offset tjiptono, fandy. 2014. pemasaran jasa-prinsip, penerapan dan penelitian. yogyakarta: cv. andi offset tjiptono, fandy. 1997. strategi pemasaran. penerbit: andi offset, edisi kedua cetakan pertama: yogyakarta sutisnawidjaja, tjahjo. 1995. riset dan praktik penelitian administrasi. bandung arsip internal toko buku togamas supratman bandung, jurusan administrasi bisnis, pedoman penyusunan skripsi, fisip unpas bandung 2016 http://eprints.undip.ac.id/32795/1/skripsi_6.pdf.diakses%20tanggal%2019%20oktober%202016 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 24 analysis implementation of accounting information system to financial reports of small and medium enterprises volume 1 number 3 november 2020 page 24-28 i nyoman sutapa, ni luh putu mita miati faculty of economics and business, university of warmadewa, indonesia corresponding author: i nyoman sutapa faculty of economics and business, university of warmadewa, indonesia e-mail: sutapanym@gmail.com article history: received: 2020-10-30 revised: 2020-10-15 accepted: 2020-11-25 abstract: msmes are required to be able to provide information related to financial position and changes in financial position that are useful in making decisions. based on the results of interviews, several small and medium enterprises in the city of denpasar still experience difficulties in preparing financial reports for the purposes of measuring the performance of small and medium enterprises. a good accounting information system is needed to facilitate msmes in preparing financial reports, one of which is for the purposes of measuring the performance of msmes. in this study will examine the effect of the application of accounting information systems and company categories on the ability to compile financial reports of small and medium enterprises in bali, denpasar city. the sample in the study amounted to 100 msmes. the data analysis technique used partial least square (pls) analysis. as a result, the application of the accounting information system has a positive effect on the ability to measure the performance of small and medium enterprises in denpasar, bali and the category of small and medium enterprises has no effect on the ability to measure the performance of small and medium enterprises in denpasar. the city of bali. keywords: implementation of accounting information system, company category. cite this as: sutapa, i.n., miati, n.l.p.m (2020). analysis implementation of accounting information system to financial reports of small and medium enterprises. international journal of environmental, sustainability, and social science, 1(3), 23-27. https://doi.org/10.38142/ijesss.v1i3.39. introduction small and medium enterprises have a very large and crucial contribution to the macro economy, this can be seen in the report of the ministry of cooperatives and small and medium enterprises (smes) of the republic of indonesia (ri) which reports that in total units, the company has a share of about 99.99% (62.9 million units) of the total businesses in indonesia (2017), while large businesses only as much as 0.01% or about 5 400 units. micro enterprises absorbed approximately 107.2 million workers (89.2%), small businesses 5.7 million (4.74%), and medium enterprises 3.73 million (3.11%); while usaha besar absorbs about 3.58 million people. combined small and medium enterprises absorb about 97% of the national workforce, while big business only absorbs about 3% of the total national workforce (haryanti, 2018). small and medium enterprises in bali is one of the growing companies as confirmed by the ministry of communication and informatics (saputra, et.al., 2019) ri assesses the existence of small and medium enterprises in bali is very advanced. kemenkominfo assesses the progress because balinese people are so creative and innovative that anything can be a work of art (suadnyana, 2018). according to the central statistics agency of bali province recorded the largest number of small and medium-sized companies in bali is in the city of denpasar as many as 97,277 companies. in this asean economic community (mea), in order for small and medium enterprises to survive and continue to increase their contribution to the country's economy must be able to compete in the global market (waqas, et.al., 2020). to achieve this, it is necessary to record and report to assess the company's performance (priliandani, et.al., 2020). performance measurement can be done using profitability ratio or rentability used to measure the effectiveness of management in managing the company (maulida & ashadi, 2008). the data is in the financial statements, to produce financial statements required accounting information system. important functions formed accounting information system in an organization, among others (mariyatni, et.al., 2020). collecting and storing data about activities and transactions, processing data into information that can be used in the decision-making process and conducting precise control over organizational assets (sara, et.al., 2020). considering that small, and medium enterprises are still constrained by the preparation of financial stat ements as seen in the results of salmiah et al (2018) research conducted in pekanbaru city proves that small and dairy businesses in the new week city do not have a high understanding of accounting standards. according to hariyadi (2013) in addition to capital and market access that can make it difficult for small and medium-sized companies to grow, many companies cannot afford to be large because they do not have systematic bookkeeping, as a result of which there is no separation between personal money and corporate money (ekayani, et.al., 2020). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 25 the results of brief interviews with several small and medium-sized companies that it is true that there are some small and medium-sized companies can not measure the performance of the company well because it does not record accounting properly (saputra, darma, et.al., 2019). based on this, this research will discuss whether the application of accounting information system and company category affects the ability to compile financial statements of small and medium enterprises in the city of denpasar bali. small and medium enterprises in accordance with law no. 20 of 2008 on small and medium enterprises. in the regulation, companies are divided into three, namely micro, small and medium enterprises. micro enterprises are productive businesses owned by individuals and/or individual business entities that meet the criteria of micro companies as stipulated in this law. small company is a stand-alone productive economic company, conducted by individuals or business entities that are not subsidiaries or non-branches of companies owned, controlled, or become part of either directly or indirectly from medium or large companies that meet the criteria of small companies as referred to in this law (saputra, 2018). medium enterprises are stand-alone productive economic enterprises, conducted by individuals or business entities that are not subsidiaries or branches of companies owned, controlled, or part of either directly or indirectly with small companies or large companies with the amount of net worth or annual sales proceeds as stipulated in this law (saputra, anggiriawan, et.al., 2019). medium enterprises are stand -alone productive economic enterprises, conducted by individuals or business entities that are not subsidiaries or branches of companies owned, controlled, or part of either directly or indirectly with small companies or large corporations with the amount of net worth or annual sales proceeds as stipulated in this law (ezeagba, 2017). the criteria of micro, small and medium enterprises are presented in table 1. table 1 criteria for micro, small and medium enterprises business scale criteria micro  have a net worth of at most rp50,000,000.00 (fifty million rupiah) excluding land and buildings of business premises; or  has an annual sales result of maximum rp300,000,000.00 (three hundred million rupiah). small business  has a net worth of more than rp50,000,000.00 (fifty million rupiah) up to a total of rp500,000,000.00 (five hundred million rupiah) excluding land and business premises; or  has annual sales results of more than rp300,000,000.00 (three hundred million rupiah) up to a maximum of rp2,500,000,000.00 (two billion five hundred million rupiah). medium enterprises  have a net worth of more than rp500,000,000.00 (five hundred million rupiah) up to a total of rp10,000,000,000.00 (ten billion rupiah) excluding land and business premises; or  has annual sales results of more than rp2,500,000,000.00 (two billion five hundred million rupiah) up to a maximum of rp50,000,000,000.00 (fifty billion rupiah). source : law number 20 year 2008 concerning micro, small and medium enterprises measurement of the company's financial performance financial performance can be measured by analyzing and evaluating financial statements. financial position information from past financial performance is often used as the basis for predicting the company's future financial position and performance and things that directly attract users such as dividend payments, wages, price movements, securities and the company's ability to meet its commitments when it matures (iriyadi, et.al., 2018). the method commonly used to measure a company's financial performance is the financial ratio method. "financial ratio analysis is a method of calculating and calculating financial ratios to assess the performance and status of a company (abanis, et.al., 2013). financial performance measurement objectives the objectives of measuring financial performance are; 1) to know the level of liquidity, namely the ability of the company to meet financial obligations at the time of billing. 2) to know the level of solvency that is to show the ability of the company to meet its financial obligations, if the company is liquidated both short-term and longterm liabilities. 3) to know the level of profitability that is to show the ability of the company to earn profit during a certain period. 4) to know the level of stability, namely the company's ability to conduct its business steadily as measured by considering the company's ability to pay installments regularly to shareholders without experiencing obstacles (munawir, 2011:31). understanding accounting information system according to krismiaji (2010), accounting information system is a unit of system components that process data and transactions in order to produce useful information to plan, control, and operate the business. to be able to generate the information required by decision makers, accounting information systems must carry out the following tasks: (1) collect transaction data and other data and enter it into the system, (2) process transaction international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 26 data, (3) store data for future purposes, (4) generate the necessary information by producing reports or allowing users to see for themselves the data stored on the computer. (5) controlling the entire process in such a way that the resulting information is accurate and trustworthy. implementation of accounting information system. in this study the application of accounting information system measured using indicators from karadag research (2015) which states accounting information system indicators are information systems that provide information (1) on time, (2) relevant, (3) complete, (4) accurate for task completion and (5) produce information for accountability and support in decision making. company categorical. the company category in this research will categorize the company into micro enterprises, small companies and medium enterprises. category seen from the regulation of law no. 20 of 2008 on micro, small and medium enterprises. ability to prepare financial statements owned by company actors in this research is more emphasized on intellectual ability. intellectual ability is the general capacity of an individual's consciousness to think, adjust, solve problems faced wisely, quickly, and appropriately both self-experienced and in the environment. the indicators of intellectual ability seen in this study according to boonvut (2017) are: 1) memory, able to collect evidence of transactions; 2) the proficiency of counting / recording, able to record and calculate all transactions; 3) perceptual speed, able to group transactions into financial notebooks, able to summarize such groupings into summary lists, able to compile financial statements; 4) verbal understanding, being able to read the contents of financial statements; 5) inductive and deductive reasoning, capable of analyzing the contents of financial statements; 6) visualization of space, able to make decisions from the results of the analysis. method data collection method in this research is by questionnaire collection technique. the data in this study is primary data obtained by distributing questionnaires. the population in this study was msmes in denpasar district as much as 97,277. the amount of sample size that must be taken in a study in order for the results of the study to be valid, related to the purpose of sampling (sekaran, 2006). the samples in this study were as many as 100 companies. sampling techniques used in this study using random sampling, namely the way of sampling by sampling members of the population is done randomly regardless of the strata in a population. this is done because members of the population are considered homogeneous (sugiyono, 2017). data analysis method using descriptive statistical analysis and partial least square (pls). descriptive statistical analysis is used to descriptively describe the level of application of accounting information system in a sample of companies in the city of denpasar bali. results and discussion measurement model assessment (outer model) validity of convergence based on the results of data processing using smart pls software can be seen in table 4.1 cronbach's alpha value above the minimum value of 0.7 then it can be concluded that the data in this study is already reliabel. validity of discriminant the square root of average variance extracted (ave) value in table 2 shows values above 0.5. it can be concluded that all indicators in this study are declared valid. table 2 measurement model assessment (outer model) variable cronbach's alpha (ave) description implementation of accounting information system (x1) 0,916 0,667 valid & reliable company categorical (x2) 1,000 0,691 valid & reliable ability to prepare financial statements (y) 0,936 0,691 valid & reliable source: data processed with smart pls, 2020 the effect of the application of accounting information system on the ability to prepare financial statements. from the results of data analysis in table 4 shows that the application of accounting information system has a positive effect on the ability to compile financial statements which means that the more effective the application of accounting information system, the small and medium enterprises in denpasar will be more able to compile financial statements. this result is in line with some researchers such as hariani (2013) who stated that the use of less effective information systems will negatively impact the performance and quality of public sector orgasnization services in the community. abdulrazak (2013) which states the accounting information system helps the owner in controlling operational costs related to sales, setting the selling price of a product, relative to the costs incurred to produce the product. the effect of corporate categorical on the ability to compile financial statements from the test results in table 4 obtained a significance value above 0.05 which means that the company's category has no effect on the ability to prepare financial statements. according to researchers this is because the categorical companies in this study have almost the same characteristics because it has been grouped by international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 27 existing regulations,(sallem, et.al., 2017) and the ability to compile financial statements from the results of research is influenced by the accounting information system used so that the category of micro, small or medium enterprises have their own information systems (klychova, et.al., 2015) that are able to help in compiling financial statements (mabruk, 2013). table 3 hypothesis test variable b sig implementation of accounting information system (x1) -> ability to prepare financial statements (y) 0,719 0,000 company category (x2) -> ability to prepare financial statements (y) 0,050 0,193 r square adjusted 0,509 source: data processing, smart pls, 2020 conclusions the conclusion of this study is that the application of accounting information system has a positive effect on the ability to prepare financial statements and the category of companies has no effect on the ability to prepare financial statements. reference abanis, t., sunday, a., burani, a., & eliabu, b. (2013). financial management practices in small and medium enterprises in selected districts in western uganda. abdulrazak, m. j. (2013). the effect of adopting international financial reporting standards on quality of accounting reports of small and medium enterprises in nairobi county. a research submitted to the school of business, university of nairobi. boonvut, s. a. r. a. t. c. h. a. n. u. t. (2017). the quality financial statements of small and medium enterprises business (sme’s) in view of the tax auditor. international journal of business and economic affairs, 2(6), 335-340. ekayani, n. n. s., sara, i. m., sariani, n. k., jayawarsa, a. a. k., & saputra, k. a. k. (2020). implementation of good corporate governance and regulation of the performance of micro financial institutions in village. jour of adv research in dynamical & control systems, 12(7), 1-7. ezeagba, c. (2017). financial reporting in small and medium enterprises (smes) in nigeria. challenges and options. international journal of academic research in accounting, finance and management sciences, 7(1), 1-10. hariani. (2013). ”pengaruh variasi temperatur dan konsentrasi minyak terhadap rendemen dan karakteristik biodiesel dari minyak biji kenari(aleurites moluccana)”, universitas sriwijaya, sumatera selatan. hariyadi. (2013). faktor–faktor yang mempengaruhi penggunaan informasi akuntansi pada usaha mikro, kecil, dan menengah (umkm) yang bergerak di bidang jenis usaha makanan di kota tanjungpinang. jurnal. iriyadi, i., maulana, m. a., & nurjanah, y. (2018, december). financial reporting for micro small and medium enterprises towards industrial revolution era 4.0. in international conference on accounting and management science 2018 (pp. 32-38). karadag, h. (2015). financial management challenges in small and medium-sized enterprises: a strategic management approach. emaj: emerging markets journal, 5(1), 26-40. klychova, g. s., fakhretdinova, e. n., klychova, a. s., & antonova, n. v. (2015). development of accounting and financial reporting for small and medium-sized businesses in accordance with international financial reporting standards. asian social science, 11(11), 318. krismiaji, (2010). sistem informasi akuntansi. yogyakarta: upp amp ykpn. mabruk, j. a. (2013). the effect of adopting international financial reporting standards on quality of accounting reports of small and medium enterprises in nairobi county (doctoral dissertation, university of nairobi). maulida, sofia & ikhwan ashadi. (2008). pengaruh debt to equity ratio, current ratio dan total asset turnover ratio terhadap return on equity: studi kasus pada perum pegadaian. sekolah tinggi ilmu ekonomi bisnis indonesia. badan pusat statistik bali, (2019). statistik indonesia tahun 2019. bali : badan pusat statistik mariyatni, n.p.s., senimantara, i.n., juniariani, n.m.r., jayawarsa, a.a.k., & saputra, k.a.k. (2020). effectiveness of village financial information system implementation. jour of adv research in dynamical & control systems, 12(7), 8-16. munawir. (2011). analisis laporan keuangan. edisi kesebelas. liberti. yogyakarta. priliandani, n. m. i., pradnyanitasari, p. d., & saputra, k. a. k. (2020). pengaruh persepsi dan pengetahuan akuntansi pelaku usaha mikro kecil dan menengah terhadap penggunaan informasi akuntansi. jurnal akuntansi, ekonomi dan manajemen bisnis, 8(1), 67-73. sallem, n. r. m., nasir, n. e. m., nori, w. m. n. w. m., & kassim, c. k. h. c. k. (2017). small and medium enterprises: critical problems and possible solutions. international business management, 11(1), 47-52. salmiah, n., nanda, s. t., & adino, i. (2018). pemahaman pelaku umkm terhadap sak emkm : survey pada umkm yang terdaftar di dinas koperasi dan ukm kota pekanbaru. akuntansi dewantara, ii, 194204. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 28 saputra, k. a. k. (2018). integration of accounting information systems and good corporate governance in village credit institution in bali. rima-research in management and accounting, 1(2), 61-72. saputra, k. a. k., darma, i. k., & putra, i. n. g. m. (2019). financial management in the good village governance frame in plaga village, bali. international journal of advances in social and economics, 1(5). saputra, k.a.k., anggiriawan, p.b., sanjaya, i.k.p.w., jayanti, l.g.p.s.e., & manurung,d.t.h. (2019). the role of human resource accounting and the synergy of village government in village fund management. jour of adv research in dynamical & control systems, 11(11). saputra, k. a. k., sara, i. m., jayawarsa, a. k., & pratama, i. g. s. (2019). management of village original income in the perspective of rural economic development. international journal of advances in social and economics, 1(2), 52-59. sara, i.m., saputra, k.a.k., & utama, i.w.k.j. (2020). improving economic development through the establishment of villagebusiness enterprises. jour of adv research in dynamical & control systems, 12(6), 3032-3039. sekaran, u. (2006). research methods for business, 4th edition. jakarta: salemba empat. suadnyana, i. w. (2018). ini alasan bali maju pesat. retrieved 3 8, 2019, from bali.tribunnews.com: http://bali.tribunnews.com/2018/12/06/ini-alasan-umkm-bali-maju-pesat sugiyono. (2017). metode penelitian bisnis. bandung: alfabeta. waqas, a. w., manurung, d. t., saputra, k. a. k., & mustafa, s. g. (2020). corporate social responsibility and firm financial performance: a case of sme’s sector in pakistan. international journal of environmental, sustainability, and social science, 1(2). 364 marketing communication strategy in preserving lok baintan floating market tourism destinations banjar regency volume: 4 number: 2 page: 364 373 decky c. kananto lihu doctoral program in communication studies, graduate school, sahid university jakarta corresponding author: decky c. kananto lihu e-mail: deckycaprieskanantolihu@gmail.com article history: received: 2022-12-19 revised: 2023-01-21 accepted: 2023-03-17 abstract: improvement of the south kalimantan tourist area to be successful must be made through a partially integrated arrangement and development that remains integrated with other tourist areas, namely the lok baintan floating market. the researcher analyzes the marketing communication strategy and the process of implementing the marketing communication strategy and tries to find an effective marketing communication model for maintaining and promoting the product image and the existence of the lok baintan floating market. this research is qualitative, and it can produce descriptive data. researchers also explore the object under study, with several vital informants who become sources in helping researchers to describe and examine content and marketing communication planning steps carried out through message content design, message design, media and other components as a persuasive communication medium in conveying messages. tourism products and explain the results of research studies on marketing communication strategy activities. this study uses austin babrow's pit theory stating that humans have two orientation tendencies: probabilistic and evaluative. the researcher made mokompar loba based on the analysis imc made based on identifying targets, analyzing goals, developing strategies and evaluating processes supporting marketing communication activities programs. mokompar loba describes an integrated marketing communication model, namely the concept of planning the delivery of persuasive communication through integrated marketing communication mix messages. keywords: floating market, marketing communication, banjar tribe. cite this as: lihu, d.c.k. (2023) “marketing communication strategy in preserving lok baintan floating market tourism destinations banjar regency” international journal of environmental, sustainability and social science, 4 (2), 364 – 373. introduction south kalimantan has a tourist destination attraction, namely the lok baintan floating market and diamond panning located in banjar regency, where prospective tourists can also visit artificial tours in the form of the bumi cahaya selamat shopping center, which sells the results of diamond panning and various other natural stone jewelry. to realize the development of its tourism industry, the province of south kalimantan, through related agencies such as the provincial tourism office and level ii regional government through the regency/city tourism office, tries to organize and develop it in an integrated manner so that prospective tourists are interested in visiting south kalimantan because the tourist destinations are integrated and well integrated, especially lok baintan floating market. the banjar tribe has a culture that grows and develops on the river. no wonder the people there are known as reliable river sailors. apart from being a transportation medium for the banjar tribe, the river has always been the lifeblood of cultural development. among other things, the source of the rotation of the economy is the barter system of agricultural products, such as garden products, agriculture, and various other household products. barter transactions using jukung (small boat for banjar people) on the river. until finally, the bustling community mailto:deckycaprieskanantolihu@gmail.com 365 transaction activities are known as floating markets; for now, the natural ones are in the banjar regency area. henky hermantoro in setyawan, purnomo, & mulyadi (2015) explains the concept of creative tourism, where tourism activities can change the mindset of tourists from buying products to buying experiences. thus, tourists will eventually become part of creative people who can collaborate with the local culture. they then become prosumers (producers and consumers), and tourists are no longer just passively looking at local culture. one of the traditional floating markets feared to be destroyed the lok baintan floating market located in lok baintan village, sungai tabuk district, banjar regency. infrastructure development makes road travel access easier to reach and different from using river routes. no wonder the rapid development of this makes the existence of traditional floating markets experience a setback. it is marked by the lack of traders selling in the floating market and the decreasing number of visits by buyers and tourists. moreover, transaction channels in the modern era also make it easier for the community. gradually the traditional activities of the culturally-laden floating market began to be abandoned. seeing these conditions, the banjar regency culture and tourism office and the pokdarwis (tourism awareness group) lok baintan floating market intensively carries out marketing communication activities. the marketing communication model here is not limited to connecting consumers with producers but connecting consumers with the social environment. that means marketing communications can occur in two types: marketing communications that come from companies and consumers. marketing communication from the department of culture and tourism occurs through promotions and various mixes. they try to communicate the floating market to the broader community (tourists) so that they know and then come to south kalimantan. meanwhile, marketing communication from the community occurs as a response to directly trying to see and feel the model of the transaction in the floating market. however, the reality is that there has been a decrease in the number of tourists from year to year from 2016 to 2019, as illustrated in the following table: table 1. number of visitors to lok baintan floating market tourism object, sungai tabuk district year visitors domestic overseas visitors total 2016 82.945 people 2.101 people 85.046 people 2017 49.036 people 2.025 people 51.061 people 2018 43.717 people 1.113 people 44.830 people source: banjar regency disbudpar in 2020 based on the functional theory put forward by randy hirokawa and his colleagues, it is possible to identify problems and arrange tasks to make joint decisions regarding these problems through communication. helping community character building in south kalimantan, especially those in the floating market, through education is expected to spread to all sectors outside of tourism. in addition, the community's economy can also grow well. it can be used as a reference for stakeholders in continuing development. the professional packaging of the concept implies that the people in south kalimantan have a strong desire to welcome tourists. in this case, integrated marketing activities re-introduce cultural potential (local wisdom). habermas (in littlejohn & foss, 2009) teaches that society must be understood as a mixture of three significant interests: work, interaction, and power. by itself, the brand from the floating market will re-emerge in the community. the reason is that the brand is an essential element of a product with extensive use. the floating market brand in south kalimantan is not only impressionistic. it must also occupy a unique position to become a brand. suppose the floating market "attraction" brand does not have a unique or different place in the minds of tourists. in that case, it allows competitors (other tourist attractions) to occupy that 366 position. kotler & armstrong (2012) explain that a brand is a name, term, sign, symbol, design, or combination intended to identify a person's or seller's products or services. the purpose of this brand is nothing but to differentiate from other products. it includes attributes that will remind people, benefits for those who use it, values that reflect the product's advantages, and personality that describe the product. therefore, citing habermas's idea, a strong public sphere, separate from private interests, is indispensable to ensure the achievement of floating market marketing. habermas is concerned with the dominance of technical interests in a contemporary capitalist society, where public and private are intertwined. ideally, public and private should be balanced. habermas views communication as essential for emancipation because language is a tool to fulfill these emancipatory interests. communication competence is needed to be able to participate in decision-making actively. the department of culture and tourism, such as banjar regency, has conveyed communication messages through social media. these include instagram and the website disbudpar.banjarkab.go.id to build the image of the lok baintan floating market (badiah, head of tourism destinations promotion division of the banjar regency culture and tourism office). traders at lok baintan floating market were quiet due to several factors. such as the ease of financing institutions for vehicle ownership. on the other hand, road infrastructure construction around rivers and land mobility save time and energy. no wonder the traders no longer use jukung as an activity in the floating market. the presence of technology that makes it easier for the community does not fully support local wisdom. not a few local and domestic tourists take selfies with the background of traders using cellphones or digital cameras. however, do not want to buy merchandise. as a result, most traders are forced to sell their wares to tourists. the "price game" of kelotok rentals, which are sometimes pegged, makes tourists feel that visiting the floating market requires a high cost. in the end, over time, transactions between merchants decreased considerably. the traders also hope that there will be transactions from tourists. some traders became lazy and used land transportation (motorcycles) to bring merchandise to land markets (outside their area). this phenomenon needs to be taken seriously by the government and the community. the first step can be to provide service training to traders. the formation of this character is, at the same time, able to raise the interest and seriousness of the local community in maintaining local wisdom (ecotourism). however, the local community's hospitality in welcoming tourists can be a communication activity in promoting the floating market where tourists who feel comfortable will do word of mouth (wom). in addition, it has also been declared ready to carry out integrated marketing communication activities. based on the description above, the researcher also wonders how to implement appropriate communication activities for local communities to receive tourist visits to implement integrated marketing communications. then the marketing communication strategy of the tourism office in maintaining the product image and the existence of the lok baintan martapura floating market, then how are the process of implementing a marketing communication strategy in maintaining the product image and the existence of the lok baintan martapura floating market, as well as the suitable marketing communication model in maintaining and promoting the image products and the existence of the lok baintan martapura floating market. based on the description described above, the author chose to conduct a study entitled “marketing communication strategy in preserving lok baintan floating market tourism destinations banjar regency”. methods this study uses a qualitative research type, describes the paradigm through post positivism, then collects data through interviews and observations supported by related documents and key 367 informants. then take a conceptual approach to customer-centricity by deriving a new line of thought from a review of the existing literature related to the imc concept. discussion the marketing communication strategy of the banjar regency tourism office maintains the product image and the lok baintan martapura floating market. in this research, the researcher traced the integrated communication strategy carried out by the promotion of the banjar regency culture and tourism office, which includes elements of advertising, public relations, event organizers, and personal selling/tour guide. in its implementation, the promotion field of the banjar regency culture and tourism office makes efforts to increase the interest and level of visits by local and foreign tourists through: (1) structuring and beautifying certain corners with beautiful large writing decorations but still preserving nature and value. -local cultural values (2) conducting intense promotions and publications electronically through online newspapers and social media. (3) the annual activities of the tourism promotion and tourism development sector, the banjar regency culture and tourism office in collaboration with the event organizer as a provider of activities to carry out activities such as the pesona lok baintan floating market festival, banjar regency (4) scouting activities are carried out routinely and, based on requests from guests or visitors, are carried out under the coordination of the tourism promotion and tourism development division of the banjar regency culture and tourism office as well as individuals. the strategy is that a guide provides satisfactory service to local visitors or tourists outside the island and abroad. tourism promotion and development the banjar regency culture and tourism office provides a guide for government guests and state guests who come to the lok baintan floating market area to increase cooperation with guests from other countries. from the analysis and mapping of stakeholders, stakeholders play a vital role in the development and spatial planning of the lok baintan floating market. meanwhile, in its implementation, there are obstacles to coordination and marketing communication, including elements of supervision and coordination where the location of the lok baintan floating market tourist area is in banjar regency and is under the guidance and responsibility of the banjar regency tourism office. in contrast, tourists, both foreign tourists and foreign tourists, usually stay or stay overnight. departing from banjarmasin city, which is in the target area of the banjarmasin city tourism office, the data on the number of tourists who go to the lok baintan floating market escapes the data collection of the banjarmasin city tourism office, so it is not reported in coordination with the banjar regency tourism office. the next element is accessibility. where the lok baintan floating market tourism area has many river entrances, so it is not very easy to detect tourists or not, especially when they mingle with traders. sometimes tourists use the same kelotok or jukung boat in the hectic atmosphere. the next element is cooperation with related parties, where the linkage of a tourist attraction with accommodation providers and travel service providers needs each other. both parties in providing integrated services are needed by visitors, especially local tourists outside the island and foreign tourists. cooperation between tourism object managers, hotels, and travel services needs to be well established. the process of implementing marketing communication strategies in maintaining product image and the existence of the lok baintan martapura floating market. tourism promotion and development, the banjar regency culture and tourism office strives to 368 continuously make improvements and arrangements through a revitalization program for the lok baintan floating market tourist area and stakeholder mapping in the lok baintan floating market area to improve infrastructure and tourist attraction facilities. the activity was carried out in collaboration with stakeholders coordinated by the banjar regency government. the local government of banjar regency has identified internal and external stakeholders. managing and structuring the lok baintan floating market involves internal and external stakeholders. the arrangement and management of the lok baintan floating market tourist area in banjar regency involve internal and external stakeholders with their respective functions and roles. the local government of banjar regency mapped and analyzed communication strategies in building and structuring the lok baintan floating market tourist area, banjar regency. the role of stakeholders is to support a robust and tourist satisfaction-oriented organization in managing the lok baintan floating market in building the image of tourism products and tourist attractions through the imc strategy. tourism promotion and development, the banjar regency culture and tourism office manages the lok baintan floating market to maintain the organization's identity, image and reputation. in maintaining the identity and reputation of the organization, namely acting as the management unit of the tourism promotion and tourism development division of the banjar regency culture and tourism office, which has an overall plan, how the cultural heritage area builds the image of tourism products and the attractiveness of tourist objects. at the operational level or implementing the tourism promotion and tourism development unit of the banjar regency culture and tourism office to maintain the image and reputation of the organization by regulating operations in its field to be oriented to tourist satisfaction (evaluative orientation) which focuses on (1) implementation of promotional strategies and publication is carried out by the plans determined by the regional government. tourism promotion and tourism development the banjar regency culture and tourism office implements a marketing communication program referring to the annual plans and programs that have been set. (2) measurement of the planning and evaluation process of promotional and publication activities, starting with an in-depth understanding of the manager's needs, desires, and goals as well as the expectations and desires of tourists. effective marketing communication model in maintaining and promoting product image and the existence of lok baintan martapura floating market. an integrated marketing communication strategy in the form of a concept designed to support the information service unit in carrying out the management of information technology and publications has the aim of integrating marketing communication activities so that they run well and can be implemented effectively in the tourism promotion sector of the banjar regency culture and tourism office. unification of the marketing communication mix where to implement an integrated marketing communication strategy in unifying the activities of advertising, publication, promotion and event organizer activities at the lok baintan floating market, the field of tourism promotion and tourism development, the banjar regency culture and tourism office carries out integrated activities of advertising, publications, promotion of tourism products of lok baintan floating market and informing the latest activities annual activities in the field of tourism promotion and tourism development department of tourism culture and tourism of banjar regency in collaboration with the event organizer as a provider of activities to carry out activities such as the pesona lok baintan floating market festival, banjar regency. based on the relationship between integration problematic theory and the imc model, integration problematic theory has two types of orientation towards events and problems in the organization: probabilistic orientation and evaluative orientation, and involves an assessment of how likely something will happen. the field of tourism marketing the banjar regency, culture and 369 tourism office has a vital goal of harmonization through the integration of promotional and publication activities with the application of an integrated marketing communication model, planning and objectives of program activities in conducting promotions and publications will work and reduce the occurrence of problems in carrying out their functions and duties. the integrated marketing communication model is the implementation of various basic ideas in the marketing concept, combining the wishes and needs of stakeholders, the community and tourists, the support of all stakeholders in the lok baintan floating market tourist area, and agreed goals in the tourism promotion and tourism development division of the regency culture and tourism office. banjar (evaluative orientation). the orientation of the management unit is to combine marketing communication mix programs to promote the uniqueness of tourism products as an attraction for the lok baintan floating market tourist attraction (probability orientation). based on the results of this study, the tourism promotion and tourism development division of the banjar regency culture and tourism office carried out promotional activities. publications were carried out digitally through social media to the extent of current activities and not carried out intensely where prospective tourists or the wider community did not know the uniqueness and activities. the exciting event was held in the lok baintan floating market tourist area, banjar regency. an integrated marketing communication model integrates all elements of the existing marketing communication mix that there is no separate element in achieving marketing communication goals. the marketing communication mix can be translated into several elements closely related to efforts to build the image of a destination and the attractiveness of a tourist attraction. good marketing communication in its implementation will impact positive perceptions (trust) and certainty of promotional messages, publications conveyed, and vice versa trust in the image and level of tourist visits of the lok baintan floating market, banjar regency will facilitate integrated marketing communications. monopar loba as research findings. tourism promotion and development, the banjar regency culture and tourism office has a program of promotional activities and publications to build the image of the destination and the attractiveness of the lok baintan floating market tourism object through the imc program to communicate tourism products and unique activities carried out by the community. furthermore, the event organizer carries out regular weekly, monthly, and yearly activities. the imc model is designed through an integrated marketing communication process planning through the stages: (1) identification of the target, in this case, the target visitor of the lok baintan floating market, both local tourists and foreign tourists. (2) analyzing the situation, namely conducting an in-depth analysis of products delivered to customers (3) creating marketing objectives, which determine the objectives of the marketing communication strategy (4) developing strategies, namely reviewing what goals are to be achieved (5) evaluation, namely the marketing communications strategy of evaluating. in this study, the researcher made mokompar loba (lok baintan marketing communication model) based on the analysis that the imc was made based on a process of stages including identifying targets, analyzing goals, developing strategies, and evaluating as processes in supporting marketing communication activities programs. mokompar loba describes an integrated marketing communication model: integrated marketing communication is a planning concept for delivering persuasive communication through integrated marketing communication mix messages. 370 mokompar loba (lok baintan marketing communication model). this model was built with a study using the problematic integration theory, which forms a probabilistic and evaluative orientation as an analysis in an integrated marketing communication strategy in building the image of the lok baintan floating market tourist destination. this imc model describes the process or stages in making the imc concept so that imc's goals align with expectations or desires in building the image of the lok baintan floating market tourist destination. mokompar loba describes the program or activity of the tourism promotion and tourism development division of the banjar regency culture and tourism office in building the image of the destination and attraction through an integrated marketing communication strategy with effective persuasion communication planning. these activities have the value of tourist attractions in lok baintan. this model was built with a study using the problematic integration theory, which forms a probabilistic and evaluative orientation as an analysis in an integrated marketing communication strategy in building the image of the lok baintan floating market tourist destination. this imc model describes the process or stages in making the imc concept so that imc's goals align with expectations or desires in building the image of the lok baintan floating market tourist destination. mokompar loba describes the program or activity of the tourism promotion and tourism development division of the banjar regency culture and tourism office in building the image of the destination and attraction through an integrated marketing communication strategy with effective persuasion communication planning. these activities have the value of tourist attractions lok baintan floating market interesting and innovative banjar regency, the attraction of the lok baintan floating market tourist attraction. source: processed by researchers figure 1. model imc the uniqueness of historical and cultural value of the banjar tribe has a unique potential compared to other tourist attractions in indonesia. after tourists visit, they get something exciting 371 and the uniqueness of other tourism products owned by the lok baintan floating market, banjar regency. mokompar loba can be used for imc activities in building the image of destinations or other tourist objects in informing messages through persuasive communication to potential visitors or tourists. based on the model in figure 4.21 above, it is as follows that the field of tourism promotion and tourism development of the banjar regency culture and tourism office has a program referring to the duties and functions of which, namely: (a) implementing information technology management and publications (b) carrying out monitoring and evaluation of information services and (c) organizing publications on the lok baintan floating market. the program can be well communicated to the public through promotion and publication programs to build an image and attract visitors to the lok baintan floating market area, banjar regency. the integrated marketing communication strategy model coordinates each program in the tourism promotion and tourism development division of the banjar regency culture and tourism office so that it runs optimally and messages are appropriately conveyed and reach tourist targets. conclusion the marketing communication strategy in maintaining the product image and the existence of the lok baintan martapura floating market is seen in a traditional atmosphere which is an attraction for tourists in an increasingly modern and fast-paced era to come to witness the cultural heritage of the banjar people and is still being maintained, where the traditional floating market this is the only one in indonesia. for the kalimantan provincial government in general and the banjar regency government in particular, the lok baintan floating market is an asset that, besides being preserved, can also be a source of regional original income with the presence of tourists to lok baintan floating market. however, the reality is that there has been a decline in the number of tourists from year to year from 2016 to 2019, even though the provincial government, through its main related parties, the banjar regency government through the banjar regency culture and tourism office has made various efforts to be able to bring tourists both domestic, overseas to overseas. still, there is a decrease in tourists who are felt to be still not optimal, especially in marketing communication. implementing the marketing communication strategy to maintain the product image and the existence of the lok baintan martapura floating market is carried out in collaboration and synergy between the levels of program managers and implementers (marketing and tourism development division, banjar regency culture and tourism office). in the marketing and development sector, the overall planning and imc activities are carried out comprehensively, referring to the existing annual program and budget. then the imc strategy focuses on planning and implementation through social media such as instagram, facebook, and the website, as well as measuring the imc planning process, starting with a deep understanding of the needs, behavior patterns, and desires of visitors. the study found a pattern of marketing communication to perfect the pattern of marketing communication that has been carried out by the banjar regency culture and tourism office and related parties in the form of the mokompar loba, which includes a strategy to build the image of the lok baintan floating market tourist destination, banjar regency, by making arrangements and improvements to overcome problems and carry out integrated marketing communications effectively through electronic media and social media. researchers hope that in the future, they can take steps to implement the imc strategy with a feedback mechanism between measuring the objectives of the banjar regency tourism marketing and development program and evaluating the achievements and desires of tourists after visiting the lok baintan floating market. the process of implementing an integrated marketing communication strategy is consistent with the use of social media. then the application of the 372 mokompar loba model as a concept in promotional and publication activities in building the image of tourist attraction destinations in the lok baintan floating market, banjar regency with communication planning through messages about the uniqueness of attractive tourism products and having creative tourist attractions that are not owned by tourist objects other. references baac, d.w. 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(2016). pariwisata budaya; masalah dan solusinya. jakarta: balai pustaka. https://doi.org/10.17010/pijom/2018/v11i5/123813 https://doi.org/10.4324/9780203115312 https://doi.org/10.1108/ejm-08-2015-0587 https://doi.org/10.1108/ejm-08-2015-0613 https://doi.org/10.21512/humaniora.v1i2.2910 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 65 measuring and improving the effectiveness of iso 31000 based erm in state-controlled pso a case study of toll road operators in indonesia volume: 3 number: 1 page: 65-71 1antonius alijoyo, 2charles r. vorst 1parahyangan catholic university, indonesia 2center for risk management and sustainability, indonesia corresponding author: antonius alijoyo e-mail: antonius.alijoyo@gmail.com article history: received: 2022-01-22 revised: 2022-02-11 accepted: 2022-03-05 abstract: toll road operators need to implement effective risk management. this study focuses on how a state-owned enterprise (soe) toll road operator assesses the maturity of their iso 31000-based risk management practices by using an iso 31000-based risk management maturity model, erma iso31000 rm3. the study is predominantly based on a qualitative approach through document reviews, questionnaires, and interviews. the assessment result shows that the company's risk management maturity score reaches 3.62 (a scale of 0.00 – 5.00) or at the defined level of the risk management maturity. the study also shows that the company's risk management process gets the highest score, 4.45, while the lowest score, 3.22, is for the company's performance management. by using the maturity assessment result, the company's management can develop a risk management improvement road map to assist their efforts in increasing the effectiveness of their existing risk management practices. referring to the assessment result, the management can prioritize the improvement on low-score maturity attributes, such as their performance management, risk culture, resilience and sustainability, risk management framework, and management process, while maintaining their current practices of the risk management process, which has already reached a considerably high maturity level. keywords: maturity assessment, risk management, iso31000, soe, toll road operator cite this as: alijoyo, a., vorst, c.r., (2022). “measuring and improving the effectiveness of iso 31000 based erm in state-controlled pso a case study of toll road operator in indonesia.” international journal of environmental, sustainability, and social sciences, 3 (1), 65-71 introduction as part of public infrastructure, land, sea, and air transportation infrastructures play a very important role in the economic system. by providing mobilization access for people, products, and services required by the economic development, and triggering economic growth of the surrounding areas, the condition of the transportation infrastructures significantly contributes to the gross domestic product (gdp) and many other economic indicators of a nation. kawulur et al. even stated that the role of transportation in economic development is generally even bigger than just the value contributed by the transportation sector into the gdp (kawulur, 2020). the total length of toll roads lately has become one popular indicator for assessing a country's economic development regarding the land transportation infrastructure. according to noor et al., toll road development will affect the regional and economic development of two areas that are connected by the toll road (noor, 2017). in indonesia, trans-area road and toll road developments become part of strategic priority projects of the medium-term national development plan 2020-2024 released through presidential decree no. 18/2020. indonesia toll road regulatory agency stated that there would be additional 410 kilometers of 17 new toll road sections in 2021 to achieve the total annual target of 2.756 kilometers (bisnis.com, 2021). according to the ministry of public works and housing spokesperson, a total of 2.391 kilometers of toll roads are operated per april 2021, consisting of 62 sections all over indonesia (liputan6.com, 2021). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 66 figure 1. the vision of the ministry of public works and housing 2020-2024 & 2030 (source: adapted from strategic plan of the ministry of public works and housing year 2020-2024, released by ministry of public works and housing, 2020) as important as its contributions to the economy, operating toll roads also gives many benefits to society, such as shorter routes and time in traveling, good quality and car-friendly road surfaces which reduce potential damages to the car, saving money from lower petrol consumption on shorter time and congestion-free journey, safer rest area to pull over in an emergency compare to alternative back-roads, more reliable factor in travel planning and budgeting (emovis-tag.co.uk, 2020). these benefits reflect the effectiveness of the toll road operator in fulfilling its public service obligation, which is maintaining the toll road to keep well-functioning for public use. however, many risks may hinder the toll road operator from achieving targeted toll road performance. for instance, a roadblock or traffic congestion can occur anytime from an accident, natural causes like landslide or flood, road damage, political rally, toll gate malfunction, maintenance or repairment project, or simply because overload traffic during public holidays (satriaputri, 2015). these risks are only some examples of the risk universe of the toll road operation that bring the necessity for a toll road operator to have sound risk management in place. by practicing effective risk controls and treatments, the toll road operator increases their readiness to anticipate the risks that may impair the toll road performance and respond quickly to the occurring risks. according to iso 31000:2018, an organization should continually improve the suitability, adequacy, and effectiveness of the risk management framework and the way the risk management process is integrated, where these improvements should contribute to the enhancement of risk management being practiced throughout the organization. one particular state-owned enterprise (soe) in indonesia, i.e., xyz, would like to understand better whether its risk management practices have met best practice criteria and identify opportunities for improvements to make necessary enhancement of its risk management in a well-planned manner. to effectively meet this objective, the company applied a risk maturity assessment model which aligns with the adopted best practice reference, the iso 31000. such model is well fitted by erma iso 31000 rm3 that has been designed and built upon the iso 31000 standard covering the risk management principles, framework, and process. the assessment model suggests five levels of maturity: initial, repeatable, defined, managed, and optimizing, and consists of 6 assessment attributes which are cascaded down into detailed indicators, parameters, and testing factors (erm academy, 2021). this research focuses on how xyz uses the erma iso 31000 rm3 model to assess its risk management maturity. the results of this study help the management of the xyz in understanding their risk management maturity level and identifying the necessary improvement that needs to be done to maintain and increase internal capacity in fulfilling their public service international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 67 obligation as toll road operators. furthermore, this study may also benefit from the management of an soe or any other companies and organizations in identifying the effectiveness of their risk management practices and other researchers in their quest of conducting related research in the future. methods the object is one of the largest indonesian soes which serves public interests in the transportation sector. becoming a public listed company in 2007, the company today is an operating holding company of 21 subsidiaries and 10 joint venture companies. it manages more than its 104 thousand billion rupiah assets through three business lines, toll road operators, toll road maintenance, and other related business. at the end of 2020, the company has operated more than 51% of all toll road sections throughout indonesia, consisting of more than 1.100 kilometers. however, the company's name could not be disclosed due to confidentiality. this study uses a combination of two data collection techniques, document reviews and supported by interviews with members of the board of directors and division heads to support and validate the information gathered from the document review process. all information is then compiled and mapped into more than a hundred testing factors of the erm iso 31000 rm3 model to calculate the aggregate scores of 6 assessment attributes and determine a single maturity score as the final assessment result. the erm iso 31000 rm3 algorithm also includes defining indicators of the assessment attributes, which group the testing factors into fifty-plus parameters. by using the erm iso 31000 rm3 model, the xyz can identify the score of its risk management maturity and the score of each assessment attribute and identify which indicators of the assessment attributes the company gets a considerably low score. based on the result, the study further develops a road map for xyz to obtain a higher maturity to the level as targeted by the top management. result and discussion there are two combined methods of data gathering used in the field research. first is document review covering annual report 2018 and 2019, interim financial report jan – jun 2020, risk management report 2018, 2019, and 2020, incident/loss event database, sustainability report 2018 and 2019, board manual, and committees’ charters. the second method is one to one interview with members of the board of directors and all division heads. based on document review and interview results, the erma iso 31000 rm3 algorithm shows a scoring result of 3.62. this result suggests that the overall company's risk management maturity is at the defined level, which reflects the structured and systematic risk management the company has in place. the result is also reflected in the risk management practices that are becoming more integrated with the company's governance practices, and supported by broader and stronger risk competency, leadership, and commitment. the following are the detailed result of each assessment attribute and its respective scoring value that forms the final scoring value at 3.62 by using the arithmetic mean. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 68 figure 3. result of risk management maturity assessment of xyz 1. risk management framework at a scoring value of 3.64 the field research finds several evidence-based contributing factors to this attribute; for example, the organization executives have discharged their accountability to integrate the risk management into the business processes while the board of commissioners has actively overseen the integrations, where the integrated risk management practices are conducted consistently. moreover, there is some other evidence showing that the boards' commitment to integrating risk management is clearly articulated, supported by a formal set of roles, main duties, functions, authorities, and accountabilities for every internal stakeholder who is being involved in risk management. in addition, required resources for risk management have also been allocated considerably. despite those contributing factors above, some other evidence shows that the risk leadership of the top management is still not consistently visible to all lower management levels, the integration of risk management still has not fully satisfied the needs of the organization based on its internal and external context, and risk communication and consultation within the company has not fully supported with required data analytic function while the company is still improving data validity in presenting them real-time on the company dashboard. 2. risk management process at a scoring value of 4.45 many parameters of this attribute have been satisfactorily fulfilled, making this attribute the highest score among other attributes. based on the evidence, many risk management practices have been integrated into the business process, consistently conducted in full cycle, and supported with appropriate it/is tools. in addition, every unit/function throughout the organization has already had a practical plan or design on how to integrate risk management into its business processes, while from these integrating plans, a company's grandmaster plan for risk management integration has been formalized. however, the integration processes of risk management are still in progress, and there is also evidence that shows that the effectiveness of the integration has not been measured or evaluated properly both on core and supporting business processes, thus it is not consistently included in the risk communication and consultation of the company. 3. management process at a scoring value of 3.65 the evidence from the field research shows there are contributing factors to the attribute's score; for example, appropriate risk assessment and treatment planning processes have been embedded with the company's strategic planning, and there is an adequate set of kpis have been set to measure the effectiveness of the strategic plan execution, including the effectiveness of respective risk treatments where the interconnections with the effectiveness measurements of the operational risk management at the business process or activity levels can be traced down. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 69 on the other hand, the result of the field research also shows that during the strategic planning, there is some internal and external context of the company which is not thoroughly considered in the risk assessment process, not to mention that the company has not evaluated the adequacy of the strategic planning itself in a regular manner where the company more depends on its compliance with the regulatory requirements on formulating a strategic plan. 4. performance management at a scoring value of 3.22 the field research results show that every objective has been defined with smart criteria, kpis have been set by carefully putting the identified risks and respective existing risk controls and treatments into consideration, and risk monitoring and evaluation has been embedded with the performance monitoring and evaluation mechanism. although there are many contributing factors are found, the result of the field research also shows that to a certain extent, the improvement of the company's performance can still sometimes be quite challenging due to a dynamic changing situation where the contribution from the existing risk management practices is still considerably limited. 5. risk management culture at a scoring value of 3.37 the contributing factors to this attribute's score are that risk philosophy has been adopted into the written organization culture, accountabilities in risk management have been clearly defined and discharged in a disciplined manner, and promoted with a suitable remuneration scheme. also, the tone from the top has been implemented at every level of the organization and is supported with sufficient risk awareness at every corner of the organization and a positive attitude towards risk with risk competency shown at every level of the organization. however, the field research also finds that the company’s risk appetite framework has not yet been formalized, the risk governance structure still needs enhancement due to the increasing business complexity of the company, while the integration of risk management into personnel allocation and promotion mechanism is still under development. 6. resilience and sustainability at a scoring value of 3.40 relates to this attribute, the company has adequately performed the environmental risk assessment and treatment and the risk assessment and treatment on the company's people, supply chain, information system, infrastructure, and financial resilience in anticipating the possible disruptions. the evidence that is less contributing to the attribute's score is that the assessment methods on the company's economic, environmental, and social sustainability are still under development where the company is still seeking the most practicable approach and methodology, especially in conducting the process in a fully quantitative manner. conclusion the study shows that by using the erma iso 31000 rm3, the soe under this study can measure the maturity of their risk management, which is at the stage of defined with a maturity score of 3.62. based on this result, the company's management can develop a road map that assists them in increasing the maturity level of their existing risk management to a desirable level. in this regard, the management can prioritize their improvement first on the low score attributes, the performance management, risk culture, resilience and sustainability, risk management framework, and the management process, while maintaining their current practices of the risk management process, which has already reached a considerably high maturity level. in addition, the management also needs to define quick wins to increase the maturity score of each attribute and prioritize them in the short and short-to-medium term plan of the road map, while planning further required improvements in the medium-to-long and long-term part of the roadmap. it confirms that not only the soe can use the risk management maturity assessment model to define international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 70 the baseline of its current risk management practices and then support the soe increasing the effectiveness of its risk management, but it also confirms that erma iso31000 rm3 is applicable and suitable maturity assessment model for iso 31000 adopters for assessing their risk management maturity level. despite the results provided, this study has limitations in terms of comparability with other soes and non-soe toll road operators using the iso 31000 as the main reference in their risk management practices. thus, further research with a similar case study approach in other soes and other types of organizations is strongly recommended. references alijoyo, h. s. 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(2020, 12 3). get ready! every soe will have risk management director in 2021. retrieved from cnbc indonesia: https://www.cnbcindonesia.com/market/20201203122938-17-206557/siap-siap-setiap-bumn-adadirektur-risk-management-di-2021 emovis-tag.co.uk. (2020, 02 17). 5 benefits of toll roads. retrieved from emovis-tag:https://www.emovis-tag.co.uk/articles/5-benefits-of-toll-roads erm academy. (2021). erma iso31000 rm3 risk management maturity model methodology and application of iso 31000-based risk management maturity assessment. erm academy. katadata.co.id. (2021, 4 29). erick thohir assesses this year will only be a momentum for soe to survive. retrieved from kata data: https://katadata.co.id/yuliawati/finansial/608a8c449dd1d/erick-thohir-menilai-tahun-inicuma-momen-bumn-bertahan-hidup kawulur, n. m. (2020). congestion impact analysis on the economy of the road user: in the front of the manado city park monument. periodic scientific journal efficiency vol. 20 no. 10, 86. liputan6.com. (2021, 04 27). the length of operating toll roads in indonesia have reached 2.391km. retrieved from liputan 6: https://www.liputan6.com/bisnis/read/4543324/panjangruas-tol-di-indonesia-yang-sudah-beroperasi-capai-2391km#:~:text=staf%20ahli%20menteri%20pupr%20bidang,usaha%20jalan%20tol%20(bujt) mediabumn.com. (2020, 10 19). risk management should be the focus of soe. retrieved from media bumn: https://mediabumn.com/manajemen-risiko-harus-jadi-perhatian/ mediabumn.com. (2020, 12 1). soe performance 2021 is predicted will still be decreasing 30 percent. retrieved from media bumn: https://mediabumn.com/kinerja-bumn-tahun-2021diprediksi/ international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 71 noor, h. s. (2017). social economy impact analysis on the development of toll road surabayamojokerto. national seminar & scientific gathering reseracher network (p. 270). banyuwangi: iai darussalam. okezone.com. (2021, 1 22). erick thohir monitor risk management of soe abroad. retrieved from okezone: https://economy.okezone.com/read/2021/01/22/320/2348962/erick-thohir-pelototimanajemen-risiko-bumn-yang-di-luar-negeri?page=1 proenca, v. b. (2017). risk management: a maturity model based on iso 31000. iefe 19th conference on business informatics, (p. 99). satriaputri, c. (2015). operational risk analysis on pt jasa marga (persero) tbk. jagorawi toll road. journal management and organization vol. vi no. 3, 259. susanti, m. (2015). estimation of congestion cost in medan. puslitbang manajemen transportasi multimoda. vadali, s. r. (2008). toll roads and economic development: exploring effects on property values. the annals of regional science, 20. vorst, p. b. (2018). risk management based on sni iso 31000. national standardization agency. 601 corporate social responsibility and its nexus with financial performance: an emerging market perspective. volume: 4 number: 2 page: 601 609 thomas nyahuna1, mishelle doorasamy2 1,2school of accounting, economics and finance, university of kwazulu natal, south africa. corresponding author: thomas nyahuna e-mail: thomasnyahuna@yahoo.com article history: received: 2022-10-20 revised: 2022-12-13 accepted: 2023-01-17 abstract: the significance of corporate social responsibility cannot be underestimated. corporate ignorers of csr initiatives are likely to be punished by customers, impacting corporate financial performance. the present work evaluated the nexus between csr and the financial performance of 42 johannesburg stock exchange (jse) listed mining companies. the study followed a quantitative research approach with a correlational non-experimental research design. data were collected from 2013 to 2021. financial performance was the dependent variable proxied by return on equity, return on assets and earnings per share. the independent variable of this research consisted of a csr index based on the boston college carroll school of management center for corporate citizenship reports. the findings show that return on assets was positively and significantly linked to return on assets. two financial performance measures (earnings per share and return on equity) displayed no significant relationship with csr. it was concluded that if companies adopt the right csr initiatives can increase financial performance. from a practical standpoint, this study contributes towards developing csr policies and functions as a trigger for listed companies to improve financial performance from csr. keywords: corporate social responsibility, financial performance, johannesburg stock exchange, south africa, sustainability. cite this as: nyahuna, t., & doorasamy, m. (2023). “corporate social responsibility and its nexus with financial performance: an emerging market perspective.” international journal of environmental, sustainability, and social sciences, 4 (2), 601 609. introduction the fight for and consumption of scarce resources in the worldwide marketplaces makes critical burdens on companies to attain the essential completions past improving shareholder profit. these burdens emerge from external stakeholders' amplified needs and hold companies accountable for social and environmental concerns (chaklader & gulati, 2015). without a doubt, companies are expected to be progressively transparent concerning their social accountability. companies are also starting to comprehend that, to obtain a competitive advantage in the market, they ought to profit chiefly from social and environmental challenges (demaria & rigot, 2020). it places social responsibility at the center of profit maximization within the corporate sector, and thus social responsibility is a determinant of corporate profitability. corporate social responsibility (csr) focuses on the attitude and duties of companies and their effect on society (jain & winner, 2016). however, hypothetical arguments for and against csr by the corporate sector and other researchers have continued, and the initiation of empirical work on the topic only surfaced in the 1970s. it was primarily a reaction to friedeman’s (1970) argument that a company’s actual and sole social responsibility is legitimately defined as capitalizing on shareholders' wealth. it ultimately led to an intense upswing in empirical research by researchers mailto:thomasnyahuna@yahoo.com 602 searching for the relationship between companies' social and financial performance. time immemorial, wide-ranging studies have been undertaken as per shahzad and sharfman (2015) on the association "between csr and financial performance," yet no consistent unanimity has been identified. the csr and financial performance link upsurge the interest in the discussion, and the findings remain contentious (kumar & prakash, 2019). simply put, such studies have produced mixed findings (positive, negative, and neutral) and have frequently remained unsettled (malarvizhi & matta, 2016). a probable description for the mix of positive, negative, and neutral findings is that many diverse categories of studies on the link between csr and financial performance have been undertaken (nwaneri, 2015). additionally, these studies have applied various variables to evaluate the constructs. consequently, the concept has turned out to be relatively wide; and the definitions of what encompasses csr must or may need to be more specific and extensively conversed by scholars and practitioners. extant vagueness involves the application of lexicons such as "social responsibility, corporate citizenship, corporate social performance, and csr," which in several instances are applied interchangeably. as a result, this study tests the relationship between csr and financial performance from an emerging market perspective, namely south africa. a body of knowledge exists concerning csr matters and corporate performance, but no available research precisely focuses on csr in the healthcare industry in south africa. this study, therefore, will contribute to the body of knowledge wherein investors and captains of industries have evidenced-based data to use in corporate strategies that can offer a confidence level of effect on corporate financial returns. it is because, in the extant literature, a particular strand of scholars reviews csr as an expensive investment without financial returns. it leaves corporate decisionmakers without a solid empirical understanding of csr's importance and quantitative contributions toward corporate performance in south africa. csr has been defined differently by various scholars. csr has also been seen as "corporate citizenship." malik et al. (2015) defined csr as "a group of controlled corporate activities beyond legal necessities created to enhance social conditions and social benefits." it signifies that corporate social responsibilities surpass the requirements of the law. it positions the csr conception as primarily being grounded on voluntary activities. the importance of csr has been seen in the increasing number of studies focusing on the subject. it is owing to csr's perceived impact on corporate performance. empirically, scholarly literature produced a new insight into the csr conception wherein it acknowledged the importance of the link between businesses and society. globally, the paris agreement and the sustainable development goals, founded in 2015, imitated a diverse community agreement where the corporate sector should play an essential role in the global intentions to attain the sdgs (ofari et al., 2014). the association between csr and financial performance has been the subject of extensive scientific research in prior studies. researchers and scholars have documented mixed (positive, negative and neutral findings, culminating in the literature on csr and financial performance link to remain inconclusive (ahmed et al., 2014; demaria & rigot, 2020). mcwilliams and siegel (2000) observed a positive relationship between csr and research and development (rand d). it forced them to concede that a positive association exists between csr and financial performance since r and d were determining profitability factors. mcwilliams and siegel (2000) further argued that there had been a misspecification in prior empirical work that evaluated the effect of csr on financial performance without factoring in significant determinants of profitability. peters and mullen (2009) analyzed the longitudinal impact of csr on financial performance. the findings supported the perception that conducting csr over time contributes to better and 603 improved financial performance. the main aim of their research was to evaluate the csr-financial performance link longitudinally by involving a collective measure of csr grounded on multiple years of csr performance and linking it to later years of a company's financial performance. the researcher integrated data from 1991-1996, extracted from kld in the five forms of "employee relations, product, diversity, community relations, and environment," to symbolize an amalgamated construct of csr. return on assets (roa) was used as a proxy of financial performance. peters and mullen (2009) integrated the variables of the sectors (manufacturing versus services), and company size was proxied by total assets in their model. five regression models were developed wherein all were statistically significant to test the relationship between csr and financial performance, demonstrating that the aggregate impacts of csr on financial performance are positive and rise with time. several examinations (oestreich &tsiakas, 2015; cai et al., 2016; cheng et al., 2014) have attested to the positive relationship between csr and financial performance. prior investigations have contended that csr improves the corporate financial performance of companies in similarly short and long term (ducassy, 2013; gbadamosi, 2016). huang and yang (2014) established valueadded and value-created resources that permit csr to amplify the companies' financial performance: value-added for present companies and value creation for embryonic companies' prospects. companies may improve their purchase value for the present business by acquiring an improved status and "trustworthiness through social and csr commitment." in addition, scholars report that workers choose social and environmentally conscientious companies for their occupations (jo et al., 2015; li et al., 2014). friedman (1984) postulates that csr is negatively linked to financial performance since the amplification of investor affluence is the chief concern of the corporate sector. it suggests that corporate administrators must take those roles that produce earnings for investors. sharma and mehta (2012) consider that benefiting from a corporate's funds in csr matters is considered an expenditure that would not create profits for investors. numerous examinations have validated this incongruity by observing a negative csr and financial performance association (singal, 2014; balqiah et al., 2014). the negative impacts of csr issues can originate from the opportunity costs and implicit expenses of csr initiatives. the third standpoint of researchers and scholars regarding this association is that there is no link between csr and financial performance. a tiny fraction of researchers and scholars have empirically documented this view (boztosun & aksoylu, 2015; bilal & nidal, 2016). kraus et al. (2020) found that csr has no bearing on enhancing corporate financial performance when examining the relationship between csr and the financial performance of 27 manufacturing enterprises in malaysia. it was further corroborated by kumar and kumar (2018) in studying 50 companies in india that csr negatively impacts the corporate financial performance of the sampled companies as measured by return on assets. therefore, taking into account the above discussions, this study's hypotheses are h1: there is a statistically significant relationship between csr and return on assets of mining companies in south africa; h2: there is a statistically significant relationship between csr and return on equity of mining companies in south africa; h3: there is a statistically significant relationship between csr and earnings per share of mining companies in south africa. methods 604 this study uses a quantitative correlational non-experimental research design in the examination to pursue and investigate the rapport between csr and financial performance. the researchers applied a non-experimental quantitative approach in line with the research problem. this research involves a population of south african mining listed on the johannesburg stock exchange (jse). the research design for this paper applied presently available documents and secondary reports for data analysis. the audited annual financial statements from jse and companies' websites were used as sources of financial performance proxies as secondary data sources. the data gathered were based on the boston college carroll school of management's center for corporate citizenship index and the annual financial statements of 42 mining companies listed on jse from 2013 to 2021. spss version 28 was used as a tool for statistical analysis. descriptive statistics and a correlation coefficient test was adopted in conjunction with assessments for variance. result and discussion table 1. descriptive statistics for variables variable mean std.dev low high csr index (csri) revenue (in millions) return on asset (roa) 67.87 48,665.89 6.54 2.63 39,665.09 6.54 66.54 1907.67 -19.09 71.12 178,654.78 26.87 earnings per share (eps) 11.67 51.11 -118.63 81.03 return on equity (roe) 2.11 6.98 -11.87 31.77 table 1 depicts the descriptive statistics for chosen variables. these consist of average firm revenue (m= r48.6 billion), csri (m=67.87) and the three financial proxies. table 2. spearman rank revenue csri roa roe eps 1. revenue (millions) 1.000 2. csri .11 1.000 3. roa .02 .56** 1.000 4. roe -.01 .32* .81*** 1.000 5. eps .41 .68* .013 .312 1.000 *p < .15. **p < .05. ***p < .01. due to the tiny sample size, spearman rank-ordered correlations rather than the more common pearson correlations were utilized to evaluate the hypotheses (boztosun & aksoylu, 2015). the data set is first ordered by spearman's rank-ordered correlations, which then quantify the relationship between variables (fields, 2009). furthermore, because of the small sample size, results significant at p < .15 were recognized to propose potential opportunities for future research (creswell, 2009). hypothesis 1. to validate or invalidate the hypothesis, table 2 exhibits the related spearman rank-ordered correlation. the hypothesis shows a significant positive relationship (rs. = .56, p = .04, p < .05). this infers that h1 is supported and there is an exact association between csr and return on assets of the sampled companies. there is a bond between csr investment and 605 profitability as measured by roa. it is supported by nelling and webb's (2009) findings. zhu et al. (2015) contended that the positive financial performance from csr stems from improved competitiveness from firms undertaking csr initiatives and investments. because most companies are now undertaking csr initiatives, many empirical studies have documented a favorable impact on corporate financial performance. it is further validated by sun and stuebs's (2013) postulation that csr and company productivity have a significantly positive connection. hypothesis 2. to verify this hypothesis, table 2 indicates the pertinent spearman rankordered correlation. the correlation was insignificant but positive (rs = .32', p = .21) and p < .05 level. therefore, h2 is rejected and not supported. it demonstrates that the financial performance of mining companies in south africa varies based on csr investment. the result suggests that not all csr initiatives employed by the mining companies in south africa result in material enhancement in the bottom line. this call into scrutiny the strategic standpoint of such activities by the mining companies as there is the absence of a significant positive impact on financial performance. it conflicts with the strategic consequence of adopting csr initiatives and may inhibit the companies from accomplishing their economic responsibility. following arguments in laskar and maji (2016) and the point of view and results of ullmann (1985), it can be argued that the neutral relationship between csr and net roe can be attributed to the absence of a generally accepted standard to define csr which may differ from accountants to csr personnel. in addition, the results further affirm friedman's (1970) school of thought that any environmental expenditure contradicts the shareholders' interests and weakens a company's performance. although the overriding perception is that enhanced environmental performance improves a company's financial performance, the proof so far remains conclusive. this finding of no significant relationship between csr and roe is consistent with studies such as machdar (2019), miller (2016) and mišura et al. (2017) that found no significant rapport between csr investment and economic performance. hypothesis 3. to address this hypothesis, table 2 presents the applicable spearman rankordered correlation. the relationship was insignificant but positive (rs = .68, p = .21) at the p < .05 level. it provides evidence to accept that h3 is not accepted and thus has no significant relationship between csr and eps. an alternative explanation is that the csr initiatives adopted by many mining companies need to be adequately impact-oriented. the sampled companies may be anticipating that the mere existence of various csr initiatives is increasing their financial performance without evaluating the level to which the csr initiatives are doing so. therefore, more attention should be paid not to the existence but to the effect of csr on the financial performance that they designed to improve financial performance. also, based on the csr metric confirms that the mining companies in south africa are not fully committed to csr. hence, mbedzi et al. (2020) posit that south african companies in the mining sector need to reconsider their csr urgently. quéré et al. (2018) concede that initiatives that improve csr also upswing corporate financial performance. conclusion in essence, this aimed at investigating the nexus between csr and the financial performance of 42 jse-listed cement companies. the researchers aimed to determine whether csr initiatives influence financial performance proxied by roa, roe and eps. the objective was empirically tested through the panel regression model. it was inferred that companies could increase their financial performance from csr initiatives, as supported by a positive and significant relationship between csr and roa. however, an insignificant relationship between csr and two financial performance proxies (eps and roe) was observed. various possible explanations in this study, 606 such as contributing forms of relationship, the absence of a generally accepted definition of csr, and the lack of corporate commitment towards csr initiatives. based on this set of results, the study makes several recommendations. for instance, stringent environmental legislation at the national level is needed to compel companies to take csr commitment seriously. an impeccably designed legal environment may ignite modernization within companies which might empower them to achieve csr yet be profitable. companies have to account for their social responsibility by altering their approach toward social interaction, which can allow them to embrace proactive sustainability strategies. for companies to augment their benefits from csr, the researchers of this paper propose that they should capitalize on most initiatives further than stakeholders' pressures and search for various csr initiatives which enhance corporate financial performance. another fundamental point is that csr should not be considered a once-off activity. however, it has to be regarded as a continuous process that calls for listed companies to become learning companies regarding csr. this study contributed novel empirical evidence that csr initiatives improve some financial performance measures (roa) of the mining sector from an emerging market perspective. at the same time, this study provides an evidence-based conclusion that csr initiatives are insignificantly related to other financial performance proxies such as eps and roe. a closer analysis discloses that csr is defined differently by the sampled companies; hence this can be a significant source of the insignificant findings. the practical consequence of this study is that the results can assist managers of companies listed on the jse in south africa to apply proactive approaches to improve csr and develop in-house csr initiatives significant to improve corporate performance. the results of this study could be valuable in shaping the csr policy in the sampled companies in south africa to improve the csr-financial performance link. although the study accomplished its objective, a few limitations were present. one fundamental limitation is that several financial performance proxies, such as market-based measures, are available. thus, the study only analyzed the csr-financial performance based on accounting-based measures, namely roa, roe and eps. the limitations of this study can be overcome by future studies which may use market-based measures such as tobin q. in addition, other future studies can evaluate the influence of slack resources, such as financial resources, on csr among other jse-listed companies not included in the present study. references ahamed, w. s. w., almsafir, m. k., & al-smadi, a. w. 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(2015). corporate social responsibility practices and performance improvement among chinese national state-owned enterprises. production economics, 1-10. https://doi.org/10.1177/1938965513505700 https://doi.org/10.1007/s10551-012-1579-9 832 influence of barriers to environmental sustainability on environmental management accounting in the food and beverage manufacturing firms volume: 4 number: 3 page: 832 841 smangele nzama1, odunayo magret olarewaju2, omolola a arise3 1.3department of management accounting, faculty of accounting and informatics, durban university of technology, south africa 2faculty of accounting, coventry university, coventry, united kingdom corresponding author: smangele nzama e-mail: smangelen1@dut.ac.za article history: received: 2022-10-24 revised: 2023-03-13 accepted: 2023-05-16 abstract: most companies use environmental sustainability extensively as they receive pressure to operate in an environmentally sustainable manner. companies need help to implement environmental management accounting practices in their operations. accordingly, research on environmental sustainability difficulties in the context of environmental management accounting in food and beverage manufacturing enterprises is limited. the paper investigates how environmental sustainability barriers influence environmental management accounting (ema) implementation in the food and beverage manufacturing firms in durban, south africa. a quantitative research approach was applied, using convenience sampling because the data was collected during the strict regulations of the covid-19 period. the likert questionnaire (five-point scale) collected quantitative data and was analysed using spss, performing pearson's correlation research and regression analysis. the pearson's correlation coefficient findings show a statistically significant association between environmental sustainability bottlenecks and environmental management accounting in food and beverage manufacturing enterprises at (r = .250, p < 0.0005). as barriers to sustainability decrease, implementing environmental management accounting practices will be easier for these firms. the regression analysis results show the independent variable, barriers to sustainability, as a major predictor of environmental management accounting, b= 0.442, p< 0.05. the sa government should make ema practices mandatory for companies that harm the environment. keywords: environmental management, sustainability, accountability, institutional barriers, food and beverage. cite this as: nzama, s., olarewaju, o.m. & arise, o.a. (2023). “influence of barriers to environmental sustainability on environmental management accounting in the food and beverage manufacturing firms” journal of environmental, sustainability & social science, 4 (3), 832 841. introduction companies will be critical in the transition to a more sustainable future. as the consequences of unsustainable behaviors, such as environmental degradation or unfair labor practices, become more apparent, there is an increasing sentiment toward the necessity for sustainability (long et al., 2018). the food and beverage industries have looked to international sourcing to stay current and sustainably feed a growing population (mboga, 2017). south africa is africa's leading food and beverage industry market, with more than 50% of locally manufactured goods imported yearly (report, 2018). companies are under increasing pressure from various stakeholders to address their business practices' societal and ecological implications. mailto:smangelen1@dut.ac.za 833 furthermore, a movement in the ideas and choices of increasingly prosperous citizens, particularly in western societies, emphasizes the significance of corporate sustainability and responsibility (engida et al., 2018). the term sustainability has changed over time, evolving in tandem with the dynamics of human society. humans are collectively accountable for the world, and every one of them should be part of the battle against abuse and neglect of the environment. this disclosure challenged people worldwide to distinguish between environmental duty and environmental irresponsibility (opoku et al., 2019). the ability to replenish natural resources, control pollution production, and end environmentally harmful practices is known as ecological sustainability. similar expressions like "going green" and "corporate social responsibility" are also associated with businesses that contribute to protecting the environment via their deeds. large firms only generate around 30% of global pollution; they are significantly more competent in attaining environmental sustainability. they possess greater resources, like money, expertise, and tech, to change and push their organization to become more ecologically responsible (bakos et al., 2020). although some companies are exposed to numerous resources, they face challenges in engaging in environmentally friendly practices. stakeholders pressure businesses to be transparent and accountable about their efforts to increase ecological responsibility. as a result of these influences, numerous perspectives on the idea and practices of environmental accounting have emerged (burritt et al., 2002). authorities, customers, local communities, and international organizations have embraced sustainable development, which holds that economic progress may continue while the environment and natural resources are protected (setthasakko, 2010). ema is a strategy that combines financial accounting, cost accounting, and bulk balances to increase resource productivity, reduce ecological consequences and dangers, and lessen ecological control costs (jasch, 2003). if industry associations, practitioners, and scholars are willing to question their present procedures to include sustainability in creating new techniques and standards, ema may be the missing piece to sustainability. indeed, despite numerous requests for corporations to promote openness and responsibility for their negative environmental consequences, reporting has long been regarded as insufficient to push organizations toward sustainability. bringing the ema closer to adopting sustainable development is a positive step toward reconciling organizations with sustainability (gibassier & alcouffe, 2018). the concept of sustainability is not new to the corporate world, as reflected, for example, in the rising trend for companies to implement sustainability in their mission and vision statements, endorse efficient and environmentally friendly procedures, adopt triple-bottom-line disclosure requirements, and rejoice in sustainability (de paiva duarte, 2015). previous studies have revealed that companies have inadequate knowledge about environmental sustainability. sustainable practices are perceived as expensive according to garzón-jiménez and zorio-grima (2021) if enterprises in the food and beverage sector improve their sustainable conduct, they may benefit from lower capital costs, which are most likely generated from higher legitimacy among their various stakeholders and lower agency costs, which is an intriguing theoretical conclusion. adams et al. (2022) highlighted that a firm must recognize the obstacles and drivers to sustainability adoption to make the necessary decisions while developing effective sustainability initiatives. the study further found that the absence of a government regulatory and environmental framework was viewed as a significant impediment. according to iredele and ogunleye (2017), institutional hurdles, administrative barriers, resource limits, informational barriers, and cultural differences are the five major impediments to environmental sustainability. there is still a long way to go in living in a sustainable society, as there are still significant impediments to achieving sustainability goals (de paiva duarte, 2015). little information is available 834 on the underlying reasons for environmental obstacles and the development of ema. ema procedures have improved in industrialized nations as a support mechanism for managing environmental difficulties. african enterprises facing many hurdles due to environmental deterioration have underutilized this instrument (iredele & ogunleye, 2017). this paper investigates the influence of environmental sustainability barriers on environmental management accounting within the food and beverage sector in durban, south africa. conceptual framework to show the linkage between the variables. environmental awareness among corporations is increasing. as a result, many businesses are acquiring ecologically responsible options (goods and services that have a low environmental impact) and integrating them into their operational processes in the hopes of reaping benefits, such as cost savings, productivity improvements, and positive consumer impressions (ramirez et al., 2014). on the other hand, some businesses take a more environmentally ambivalent position, recognizing that expenditures may be followed by the risk of low profits and long payback periods. to summarize, data suggest that adopting ecologically responsible solutions might represent a significant opportunity and that failing to do so may have a detrimental influence on a firm's reputation, cost structure, and earnings (ramirez et al., 2014). as seen in figure 1, corporate or commercial sustainability is linked to diverse challenges and issues. however, it is common for businesses to address a portion of the sustainability issue by focusing on specific areas and/or business activities. simultaneously, different international and national requirements necessitate addressing specific sustainability challenges, while businesses may also choose a variety of extra sustainability factors for their sustainability activities (stewart et al., 2016). environmental sustainability challenges have arisen as critical topics of concern in corporate management. growing consumer demand for environmentally friendly products and services tightened environmental legislation. a growing desire for greater corporate social responsibility has become the primary motivator for businesses to implement green initiatives (evangelista et al., 2017). despite a vast amount of research in this field, environmental sustainability is a continually increasing and evolving science with significant ambiguity in components of the issues and solutions (khatter et al., 2021). innovation can solve major environmental concerns but frequently encounters opposition, demanding a change in output to ensure acceptance. specific barriers typically obstruct organizational change for sustainability; understanding them can aid in using appropriate techniques to overcome them, hence assisting in better incorporating and institutionalizing sustainability (orji, 2019). figure 1. a conceptual framework of environmental sustainability and environmental management accounting institutional barriers managerial barriers resource constraints information barriers cultural differences barriers to environmental sustainability (independent variable) environmental management accounting (dependent variable) 835 environmental sustainability barriers and drivers are variables that restrict or enhance an organization's contribution to the preservation of the environment. these elements can be internal, external, or organizational. smaller organizations' efforts to address environmental sustainability challenges are hampered by a lack of awareness and comprehension of the idea and a lack of pressure from their clients and other effective drivers (khatter et al., 2021). according to álvarez jaramillo et al. (2019), factors that affect the adoption of environmental sustainability in small firms include financial insecurity, unsatisfied and inefficient employees, poor public perceptions about the company, and environmental impact. internal barriers are a major reason organizations do not incorporate environmentally sustainable practices into their daily operations. costs and a lack of perceived legitimacy are primary internal barriers impeding ecologically friendly activities, while legislation and industry-specific barriers are external (khatter et al., 2021). establishing sustainability initiatives is hampered by poor market dynamics, an absence of efficient logistics, and insufficient environmental legislation. according to research, smaller businesses face greater issues and restrictions due to lacking resources such as finances and educated staff (bakos et al., 2020). previous research has found a minimal correlation between environmental management accounting and sustainability. several academics say ema might be the missing piece in long-term sustainability. therefore, embracing these notions may aid organizations in implementing sustainability in their practices (gibassier & alcouffe, 2018). according to schaltegger (2018), because ema focuses on natural environmental issues, it must be considered from the perspective of environmental issues of sustainability. in what the authors refer to as the critical perspective, the other viewpoint reflected in the ema literature represents a broader environmental accountability and sustainability objective. according to this perspective, one fundamental criticism of the conservative ema method is that irrespective of the rhetoric, the environment remains subordinate to the context of the business objective (cullen & whelan, 2006). according to jasch (2003), ema is an integrated practice that enables information from financial reporting, cost accounting, and material flow balances to be transferred to boost material efficiency, minimize environmental effects and risk, and lower environmental protection costs. ema is carried out by private or public organizations but not by states, and it includes both a financial and a physical component. a further study by jasch (2006) highlighted a recent evolution of ema to integrate social components and to shift the emphasis from "environment" to "sustainability." sustainability requires businesses to discover strategies for better environmental performance while growing economically. understanding the obstacles to sustainability and environmental management accounting is essential for conquering them. integrating environmental considerations into typical accounting systems is a difficult task. the three underlying causes of the impediments are an absence of organizational learning and bad environmental experience and expertise (setthasakko, 2010). empirical review. in a study conducted by ramirez et al. (2014), it was determined that supplier-related constraints, such as associated costs, simplicity of use, supplier reputation, and the inventiveness and implementation of their offers, and intra-organizational constraints, such as organizational structure and culture impede the implementation of environmentally friendly practices. according to the study findings by orji (2019), the main impediments include an inefficient legislative framework, poor proactive strategies, a lack of sustainable waste management, and institutional buyers' preferences. furthermore, the most influential factors were implementing government legislation, including sustainability into proactive strategies, marketing sustainable products, and improving infrastructure support and facilities for sustainability. 836 stewart et al. (2016) conducted a study on the obstacle to many forms of sustainable initiatives that were explored. it was revealed that performance evaluation systems and access to industryspecific research, standards, or reference cases are shared spaces of concern for all types. when changing from a manufacturing to a customer value perspective, the key variation is increased obstacles beyond the firm's borders. according to khatter et al. (2021), time, financial problems, availability of resources, and the perspectives and implications of hotel owners and shareholders were identified as essential impediments to adopting and maintaining environmental sustainability in the hotel business. opoku et al. (2019) found that the main challenge with adopting environmentally sustainable practices included perceived initial costs, a lack of awareness, technological challenges, external pressures to embrace techniques, and environmental circumstances in underdeveloped nations. a study by álvarez jaramillo et al. (2019) investigated barriers to sustainability in small companies. it revealed that common barriers were a scarcity of resources, the high initial investment cost of adopting sustainable measures, and a scarcity of knowledge. a study by iredale and ogunleye (2017) highlighted that a financial barrier is the most significant impediment to adopting ema standards in south africa. the core and foundation of this obstacle is whether the cost of implementing ema surpasses the benefits. according to setthasakko (2010), the fundamental reasons for the barriers include a lack of administrative training, little concentration on economic strength, and a need for more direction in environmental management accounting. a study by lee (2011) determined that certain manufacturing companies still need a planned approach to implementing environmental management accounting into their practices. furthermore, these companies’ accounting and information systems need to improve the adoption of environmental management accounting. according to jamil et al. (2015), financial constraints impede ema's development in small manufacturing companies. thus, inadequate environmental awareness (regarding actual economic impacts) and skills impede the implementation of environmental problems into accounting systems and processes. the study also revealed that the need for an ema guide impedes incorporating environmental problems into current accounting systems and processes. this research is significant as it addresses the barriers that influence adopting sustainable practices in food and beverage manufacturing firms. the previous empirical literature has revealed that many stakeholders are pushing firms to perform business activities that do not adversely impact the environment. the hypothesis of the study is: h0: barriers to environmental sustainability do not influence environmental management accounting practices in food and beverage manufacturing firms. h1: barriers to environmental sustainability do influence environmental management accounting practices in food and beverage manufacturing firms. based on the explanation above, this study investigates how the barriers to environmental sustainability influence the implementation of environmental management accounting (ema) in the food and beverage manufacturing firms in durban, south africa. methods the study uses a quantitative approach. the researcher utilized a survey data collection methodology to obtain primary data. it entailed distributing closed-ended structured questionnaires. the quantitative data was based on five closed-ended likert scale questionnaires with ordinal data measured on a scale of 1 (strongly disagree) to 5 (strongly agree) (strongly agree). a non-probability sampling technique was used for this study, applying a convenience 837 sampling technique. the researcher intended to analyze roughly 55 enterprises that manufacture food and beverage in durban (nzama et al., 2022; robbins & velia, 2015). the study's sample size was 32 food and beverage production enterprises multiplied by the four chosen respondents (financial managers, management accountants, factory accountants, and chief accountants). it used a sample size of 128 respondents from durban's food and beverage manufacturing enterprises. survey questionnaires were delivered to the 128 respondents from the sampled food and beverage manufacturing enterprises: 4 respondents were sampled and selected from each of the 32 firms chosen. the researcher contacted the responders through email and explained the purpose of the study. the email address of each responder was gathered from their webpage, and each candidate discovered was encouraged to join through email. however, 124 questionnaires were collected, four (4) of which had incorrect answers when returned. data from survey questions were gathered and analyzed using the statistical package for the social sciences (spss). result and discussion respondent’s profile. the demographic characteristics of a study sample were examined; see table 1. table 1. background information item description frequency percent job designation financial managers management accountants factory accountants chief accountants 31 32 31 30 25% 28.8% 25% 24.2% level of education diploma/bachelor’s degree honor's degree/ btech master’s degree doctoral degree 16 54 29 25 12.9% 43.5% 23.4% 20.2% employment experience 0-5 years 6-10 years 11-15 years 16-20 years >21 years 11 25 36 36 16 8.9% 20.2% 29% 29% 12.9% firm scale small medium large 57 39 28 46% 31.4% 22.6% source: data processed by author 2023 most respondents hold an honor's degree/btech qualification, with more than 70% having work experience of more than ten years. environmental sustainability hurdles impact environmental management accounting for food and beverage manufacturing companies based on correlation and regression research. in order to show a connection between environmental sustainability and environmental management accounting in food and beverage manufacturing enterprises, pearson's correlation coefficient was used. the findings of the statistical analysis are presented in table 2. table 2. correlation between barriers to environmental sustainability and environmental management accounting construct a construct b pearson’s correlation (r) p-value barriers to environmental .250** <.0005 838 environmental sustainability management accounting **correlation is significant at the 0.01 level (2-tailed) source: data processed by author, 2023 the pearson's correlation coefficient results in table 4.2 show a statistically significant association between environmental sustainability constraints and environmental management accounting in food and beverage manufacturing enterprises at (r = .250, p < 0.0005). the positive correlation suggests that constructs a and b have a direct relationship. in other words, as barriers to sustainability lessen, it will be simpler for food and beverage manufacturing enterprises to implement environmental management accounting practices. a regression analysis was then performed to determine the degree of influence between the two constructs. table 4.3 displays the outcome of the linear regression. table 3. linear regression barriers to environmental sustainability and environmental management accounting variables in the equation b beta t p-value r2 f df p-value constant 6.404 4.303 <.0005 .063 8.149 1; 122 <.05 barrier to sustainability .442 .250 2.855 <.05 dv – environmental management accounting predictor (constant) – barriers to sustainability source: data processed by author, 2023 the regression analysis results, summarized in table 4.3, show an r2 value of 0.063, indicating that environmental management accounting accounts for 6.3 % of the variance in environmental sustainability and that there is a significant positive linear relationship between constraints to environmental sustainability and environmental management accounting, f (1, 122) = 8.149, p<.05. constraints to environmental sustainability, an independent variable, is a major predictor of environmental management accounting., b= 0.442, p< 0.05. balasubramanian and shukla (2020) argue that challenges to environmental sustainability include a lack of ecological experts and sustainable suppliers, a lack of sufficient funding, high adoption costs, and a lack of knowledge and awareness. according to ghisetti et al. (2017), financial barriers and particular difficulties in gaining access to foreign funding sources pose substantial threats to the environmental capability of european union manufacturing smes. the lack of secure and competitive markets and a credible institutional backdrop heightens the uncertainties and dangers associated with environmental innovation investments, emphasizing the stifling nature of external financing limitations. between 2013 and 2017, álvarez jaramillo et al. (2019) examined the 50 most cited publications to assess the problems smes encounter when integrating sustainable development initiatives. the most typical roadblocks are a lack of cash, a high initial investment cost in implementing sustainable procedures, and a lack of knowledge. environmental management accounting (ema) was created to identify and record enterprise environmental operations' financial and non-financial consequences. environmental issues are integrated into regular accounting systems by ema. according to kapardis and setthasakko (2010), companies must find strategies to improve environmental performance while expanding their operations. the study also discovered barriers to establishing ema included a need for more organizational learning, limited environmental knowledge and skills, and management's incapacity to use environmental data. these barriers have an impact on both corporate 839 environmental performance and the road to environmental and social sustainability. according to iredele and ogunleye (2017), ema barriers are classified as follows: organizational barriers, institutional barriers, attitudinal barriers, and financial constraints. the biggest impediment to implementing environmental management accounting in south africa was a financial barrier (which comprises a lack of resources, non-consideration of environmental costs, and the efficiency of financial consideration). a further in-depth assessment of financial constraints indicated that ema practices in south africa are substantially impeded by the high costs associated with integrating ema into business processes and accounting systems. a prior study by muhammad jamil et al. (2015) also found that financial constraints, restricted resources, financial competence, and lack of attention to environmental costs are all challenges to ema procedures. environmental sustainability barriers and environmental management accounting barriers are comparable. it explains why the two variables have a positive association. when environmental sustainability constraints are addressed, the business can adopt environmental management accounting practices. conclusion this study aimed to investigate the impact of environmental sustainability constraints on environmental management accounting in food and beverage manufacturing enterprises. the study concentrated on businesses in durban, south africa. the overall goal was to assess whether resolving environmental sustainability constraints will have a favorable impact on the implementation of environmental management accounting practices in these industrial firms. a significant and favorable association was identified between environmental management accounting and barriers to environmental sustainability. the research also revealed that these barriers significantly predict implementing environmental management accounting. the analysis confirmed the hypotheses stipulating that barriers to environmental sustainability detect the implementation of environmental management accounting practices in food and beverage manufacturing firms. resolving environmental sustainability barriers will enhance the adoption of environmental management accounting in food and beverage manufacturing enterprises. the preponderance of these businesses does not practice sustainability in their operations, which means that there are no policies in place to resolve this issue, so these companies will continue to operate in an unsustainable manner. food and beverage firms should utilize environmental management accounting because it is crucial in giving information that lowers the negative environmental consequences caused by their activities. it is advised that the south african government make sustainable practices mandatory for these organizations since this will assist management in decision-making. references adams, d., donovan, j., & topple, c. 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(2016). exploration of the barriers to implementing different types of sustainability approaches. procedia cirp, 48, 22-27. https://doi.org/10.1016/j.procir.2016.04.063 https://doi.org/10.1016/j.jclepro.2017.11.067 https://doi.org/10.1016/j.sbspro.2015.01.411 https://doi.org/10.1080/23311975.2022.2085368 https://doi.org/10.1108/sasbe-08-2018-0040 https://doi.org/10.1016/j.resconrec.2018.08.005 https://doi.org/10.1016/j.indmarman.2013.07.012 https://doi.org/10.1080/0969160x.2017.1395351 https://doi.org/10.1108/14502191011080836 https://doi.org/10.1016/j.procir.2016.04.063 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 79 challenges and opportunities for the mission of the churches in indonesia in the postmodern era volume: 3 number: 1 page: 79-90 megawati zainal institute injil indonesia, batu, jawa timur, indonesia corresponding author: megawati zainal e-mail: ibumegawati2020@gmail.com article history: received: 2022-01-22 revised: 2022-02-15 accepted: 2022-03-06 abstract: postmodernism is a very controversial term. on the one hand, this term is often used cynically and mockingly. however, in reality, the term has attracted the wider community's interest even outside the academic world. indeed the term has shown that it can articulate several crises and the fundamental socio-cultural changes that we are currently experiencing. the distinctive character of modernism always tries to find the basis of 'knowledge' about 'what' reality is, namely by returning to the subject of knowing (understood psychologically and transcendentally). it is hoped that a 'certainty' can be found, which is very basic for human knowledge of 'reality', namely the imagined reality as an external reality. in contrast, in postmodernism, human understanding is then built based on the perspective of society with 'subjectivity' and 'language'. at this point, there is no absolute truth, so postmodern must create its own mini-narrative to be a reference for its life. the church as god's messenger and representative is present to provide direction and strengthen the voice of a sacred conscience to postmodernism. the desire to make narratives is not led by wild feelings or intuition, but by reason that has been renewed continuously. the church should accomplish this by relying fully on the sovereign authority of the subject of faith rather than relying on her own fragile and sin-distorted powers of reason. keywords: postmodern, reasoning, meta-narrative, mini-narrative, mini supra-narrative cite this as: zainal, m., (2022). “challenges and opportunities for the mission of the churches in indonesia in the postmodern era.” international journal of environmental, sustainability, and social sciences, 3 (1), 79-90. introduction postmodernism is the era that is taking place today and is lived by the people of indonesia and even the whole world. the thinking initiated by people who adhere to postmodernism focuses more on critical theory, which is critical of existing science and technology to find progress in emancipatory independence. postmodernism is a very controversial term. on the one hand, this term is often used cynically and ridiculed. on the other hand, however, the term has captured the wider community's interest even outside the academic world. it shows that he can articulate some of the crises that bring about the fundamental socio-cultural changes that we are currently experiencing. postmodernism, in its influence, is so widespread even in the lives of believers. the meaning of this term is like a wilderness inhabited by a variety of wild animals, wild animals, and reptiles to very different types of birds. therefore, the term postmodern until now is a term that is very difficult to define in a standard sense and very easy to misunderstand. it exists in all fields, both in the world of philosophy, science, and culture. postmodernism has played a role and "overshadowed" all schools of thought unrelated to each other. postmodernism can interpret various things because it does not want to be restrained, but on the other hand, it always acts to criticize everything for the progress it wants. he also does not want to fence himself in with anything or anyone. it cannot be demanded to fix the social and cultural order, which is neither ideal nor positive. for most modern people to feel angry, they needed intervention from a classical orthodox ideology that dared to fight back against the negative currents of postmodern. the general public must recognize the atmosphere of the meeting of modern and postmodern that they are not friendly. in fact, postmodernism has exacerbated the crisis of identity, social structure, civilization and the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 80 direction of the times. for example, the post-truth lifestyle was the last wave that was carried in postmodern to the midst of global society (west and east). post-truth is not a product of postmodernism, but is demonstrated uncontrollably in an uncontrolled social culture as well. it is not even "comfortable" in the name of postmodern relativism. post-truth is a product of adam and eve's fall into sin in the garden of eden (genesis 3). the power of post-truth influence is unstoppable from generation to generation, ruling over all human life. pluralistic societies in both the west and the east enjoy the euphoria of a post-truth spirit, for the sake of imposing their will without thinking about the truth. all post-truth statements are always disseminated in vile ways such as "nonsense, spreading fake news, telling each other, and so on". so, they actualize themselves with forms of fake news, fake news, slander, refuse allegiance to the truth and live as they please, without fear and shame in showing moral corruption. for them, wrong is right. a collection of academics with normal academic eyes considers post-truth to be a symptom of the strength of sin that hits and destroys the civilized order of the nation that is being built. donny danardono, a lecturer in philosophy at the legal studies study program and the environmental and urban masters program, unika soegijapranata from semarang, wrote in his journal that this post-truth clash marked the death of reason, and of course, also clearly demonstrated the death of conscience. the spirit of postmodernism contributes fuel (booster) for post-truth partying openly everywhere, actualizing human identity which has been wrapped up by moral control and customs or classical religious signs. meclenna conveys her pessimism that this world's civilization will be further damaged by oppression, ignorance and malnutrition…because important intellectuals have replaced seriousness with a tangle of flickering language games, which in fact are not as beautiful as the words mean. it is the current situation with the phenomenon faced by the wider community. a manifestation of rebellion against the truth by not hiding, but blatantly defeating god with his institutions, both church and state. the postmodernism movement is increasingly directed towards freedom of will both rationally and morally compared to a wise attitude in obeying regulations and truth. that is why postmodernism is often responded to cynically and ridiculed. however, the postmodernism movement in the life of the general public has been structured in socio-cultural joints from the estuary to the upstream and is massive. empirical facts such as it make anyone have to admit that postmodern has captivated and controlled (drive) human life in general, like a flood that swept across the world. meanwhile, most human minds are being continuously eroded by the crisis of truth, example, and patriotism. from within it growing distrust, confusion of roles to stand and seek the eternal source of truth. who has the right to be a spokesperson, teacher, or preacher to represent god, diagnose, analyze, lead, or role model? something that is essential or sacred in religion and the principles of truth has been seen as not absolute, so how are christianity and the church's responsibility in indonesia in responding to this challenge. as the salt and light of christ, the church is dealing directly with the above problems. will the church be the same because it is a time like this so that she does not care or, on the contrary, feels challenged to fight it and accommodate it so that it becomes a more appropriate means of service to generations lost by the consequences of sin? the mission of the church should keep moving to correct and declare errors to postmodernism that: (1) the absoluteness of the reality, god the creator of the heavens and the earth is recognized or not, he remains absolute and fully sovereign; (2) the absoluteness and authority of god is not determined by the statements and attitudes and treatment of human beings who belittle and discriminate; (3) that the bible is the word of god and the truth in the bible is absolute: past, present and future will never change; because the absolute god revealed the bible; (4) that jesus christ is the only way, truth, and life (john 14:6). salvation is the essence of the christian faith which will never disappear under the threat of even death (romans 8:31-39). even this fact is absolute; (5) that death due to sin is absolute. postmodernism, with its relativism, subjectivism, pluralism and impermanence perspectives, is just a figment. considering the premises of postmodernism, which are still based on modernism, the opportunity for dialogue and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 81 building intellectuals responsible for truth and conscience is still wide open. it applies to modern philosophers and scholars and the church, which has the source of absolute truth in the bible. methods this research uses a qualitative approach, specifically a literature review. this approach was taken to obtain a valid qualitative understanding so that through the topics discussed in this study, it is hoped that it can strengthen the motivation and spirit of steadfast service with god, the head of the church. the author also prays that this paper teleologically can contribute to thought in a culture that is already unclear about the meaning of life and specifically in terms of morality. result and discussion recognizing and understanding postmodern reasoning the term post from the word postmodern is generally understood to indicate the "after" modern era, so the postmodern meaning must be referred to from the modern which existed in the previous era. for postmodernists, the term post-defined in postmodern is not related in terms of time or chronology of a period, but means "beyond", beyond, namely philosophical thought that goes beyond modern philosophy, which is considered to have failed to build an enlightenment project. the grand narrative (meta-narrative) of modern philosophy is only a mere fantasy of fairy tales; what is called reality does not match reality and the existing context. in the postmodern era, you must create your own narrative according to the problems of life in its own local context. when the transition between the two began, almost no one in history could be sure. however, some records show that during nietzsche's time, this understanding already existed. allegedly when social science discusses science and art, postmodernism began to develop. in his book modernity and postmodernity, d.a. lyon writes, "since the 1980s the social sciences have engaged with a growing debate over "postmodernity” … discussions within the arts, including particularly architecture”. it can be concluded that postmodern was present in the 20th century. stephen tong said that historically philosophy was the age of analysis, the century of analysis that continued the 19th century (the age of ideology). get to know postmodernism and the postmodern era. what changes have taken place between the modern and the postmodern? busthan refers to the descriptions of charles jencks and bambang sugiharto, explaining that from a philosophical perspective, signs of a change in the way of thinking about reality are detected. the distinctive character of the modern way of thinking is, always trying to find the basics of 'knowledge' (epistemology, wissenschaft) about 'what' really (ta onta) reality. an attempt to return to the subject of the source who knows (ontologically, which is transcendental). it is hoped that something 'definite' can be found that can underlie human knowledge of this 'reality', namely the reality that is believed (in his assumption) as an external reality, namely the creator. in contrast, in the postmodern era, human understanding is built based on the perspective of society, no longer dealing with its original reality and ontology. the 'subjectivity' and 'language' of society become concept development references. at this point, truth becomes relative, because each community has its own perspective to discuss it. as a result, nothing is absolute. truth is relative, and in conclusion, there is no "certainty" in this world. such an understanding would be very vulnerable to use as a basis for a science. the idea that "reality or truth is relative" in postmodern has an element of metaphorical language that is not narrow. the basic motivation of postmodernism is not wanting to be confined in one field or one existing scientific discipline. in pluralism, all idiosyncrasies are removed and replaced with global ethics. postmodernism's presuppositions or assumptions in critical thinking must depart from a standard "nothing" about a definition, a standard of value, an advantage, what is stated to be true, and which has a single meaning. how a community or society reads, interprets, interprets, and defines is referred to in developing knowledge. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 82 the mindset referred to is based on the pattern of the community. reality is defined from the self that is tolerated and compromised against the local context rather than the universal. in different communities, places, and opportunities at different times, there will be a reality of different values, meanings, meanings, and this must be respected (even though it is utopian, which of course will blunder again). according to stephen tong, the development of philosophy in this era is part of an evolutive social form that reduces or deconstructs previous modernity. that is postmodernism. the mindset of the social community becomes a reference that washes away the personal reasoning of each individual. stephen tong views postmodern people as highly intellectual, but low in conscience, and unaware that this dangerous ideology has poisoned them. postmodern philosophers' mindset challenges the modern mindset, which is only based on rationality and empiricism. according to subeno, postmodernism never emphasizes the spiritual aspect because it wants to destroy the supremacy of logic and the rational foundation of modernism. derrida and foucault define postmodernism as a radical form of modernity that ultimately kills itself because it is difficult to uniform any theories. the mindset that develops the rationality and empirical claim of modernity is strongly motivated by the role of desire (desire) regarding the results of other views. postmodernism achieves its own narrative, when desire becomes the master of rebellion and demands by criticizing to break away from the strongholds of universal rationality. desire is one of his main strategies for being free to mature or master himself. postmodern philosophy refers to the pragmatic philosophy of john dewey, which concentrates on the knowledge that is practical and useful or meaningful to its practitioners. the ideal philosophy that dewey wants is a philosophy that always has an interest in (can answer) social problems, in which it is always raging with problems of political philosophy (how do you want rulers or tyranny, and so on) and problems of economic philosophy. the epistemology of metaphysics (meta-narrative) must also be able to translate social problems, not just floating around in ideology. thus, postmodernism is not discarding or negating modernism (the age of ideology), but rather about self-freedom as a subject who has the right to feel and enjoy his modernity in his own personal way, to suit the political and economic interests that are being fought for. all modern premises and theories are still used but without disciplinary boundaries that must be respected. this style of self-desire has become a global wave of masses. the philosophy that was initiated in the postmodern era can be classified as a philosophy that departs with the assumption that it is never definitive, in the sense that there is no standard of value or meta-narrative. gerald bray also had the same understanding. they act this way because for them: 1. modern truth values , which have been the standard of knowledge and values, are relative in their local social context. 2. philosophical thoughts presented by modern thinkers in a universal meta-narrative are considered unable to answer the challenge of the socio-cultural crisis (in their subjective interpretation). 3. building a mini-narrative according to the local context, namely, narrowing the attention to the local or local cultural context independent of the universal context (meta-narrative). 4. every individual has the right to interpret the reality and social phenomena that are deemed necessary to be a small conclusion or mini-narrative. it is also open to reinterpretation by other social groups, not to find an anti-thesis synthesis, but because the realm of relativity that exists is always attached to the group in question. as a result, found: 1. relativism is popping up everywhere, so it does not believe in all universal things, because everything has become very relative. 2. every establishment of modernism has been reorganized, so that in the context of the uncertainty of perspective and meaning, people are given the freedom to do what they want. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 83 3. universal provisions become fragmented, with no whole standard that ensures everything (in pluralism, there is equality in existentialism). the spirit of postmodernism like this, according to juanda, also indicates the advantages and disadvantages of postmodernism during its globalized movement. the fire or spirit of postmodernism can be summarized as follows: a) temporarily putting aside all kinds of truth from any philosophy, in order to be able to be critically free. postmodernism, in its work to be critical, does not want to be confined and trapped in any form of foundational philosophical thought. b) independence in knowledge with a critical style and creativity of his own mind. c) postmodernism does not throw away modern thought but uses it with a new way of thinking according to its creativity to renew modern premises here and there, in order to achieve the interests of social subjectivity. they are creative and innovative in elaborating various philosophical bases that are desired and at will. d) postmodernism is still in the realm of modernism and tries to continue to lead or elevate things from modernism just for the sake of its passion for building a more evolutive social civilization. in the view of modernism, the definition of local context (mini-narrative) from postmodernism does not have a clear philosophical premise, so it cannot be a reference and judge (protest) universal (permanent meta-narrative). understanding postmodernism a. pessimistically and skeptically (challenges that extinguish the gospel). suppose you analyze the description of the concepts of postmodernism above to find gaps in christian ministry among them. in that case, several things easily lead to pessimism and skepticism for the church. some of the things that are meant include: 1. with the rejection of the truth of reality (god) and absolute values, then all divine beliefs will not be accepted as absolutes. in short, in things, grand-narrative christianity does not exist a place to talk about the person and work of god, the authority of the bible, salvation in christ, moral values, holiness, sin, and so on. in the statements of christian doctrine, they responded: "that is your opinion, not our opinion." postmodernism has eliminated all the characteristics that exist in every religion, including the christian faith. if so, the church's voice clearly has no place to assert its role again. 2. actions without a definite basis of reason first and only prioritize sentiment and desire or lust are things that have always been a problem in the postmodern era. postmodernism wants, the church must submit to postmodernism, if it does not want to keep its mouth shut from its indoctrination and be eliminated in this era. for them, faith without reason is only by feeling; intuition makes christianity pragmatic and no longer cares about the authority of the bible. the self is more exalted than god and the sovereignty of his word. compromise with the relative world takes priority, and there is no place to remain consistent with absolute truth. thus, it is orthodoxly not a true christian church (born again). 3. language terms are used to play each other's tastes and desires. certainty becomes nil. the reason, faith, conscience, and mentality must die to build social relations. the phenomenon of false relations occurs everywhere in the sphere of religion and among people, because of this kind of postmodernism philosophy. 4. in terms of social and organizational management, postmodernism cannot be considered in making a policy in various domains or fields of human life, especially collectively and within an institution. because everything that is analyzed and discussed, as well as what will be concluded, has been trapped in language terms that are always relative, can never be definitive, and there are free rights of multiple interpretations or multi metaphors whose jungles are unlimited. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 84 5. living in the realm of postmodernism is like a dead fish being swept away by the currents of local people's assumptions. otherwise, they will be removed or ostracized. how to deal with this mindset, especially with the spread of post-truth in various electronic media and discussions in the wider community? that is why, bruce mccomiskey called post-truth rhetoric "unethical rhetoric". the soul and social mentality of the community become sick. postmodernism which struggles to criticize then, leaves universal reality only for the sake of social welfare. the local context community becomes utopian because of the absurdity of its "unethical rhetoric" struggle. postmodernism's relativity without value standards and even control of values is insulted, so it does not provide an opportunity for hope for the existence of truth alone, and a healthy social fraternity is not built. 6. the knowledge of christ and salvation by christ, which was once clear and firm, is now completely different in the postmodern realm, both in terms of concepts and attitudes of daily faith. man must be a god for himself, but it is really ambiguous because all for the sake of compromising with the group so that one taste, one desire. the standard of living is not to god and his word, but how people say. for postmodernism imposing humans in meta-narratives, absolute truth is evil. that is why, the church has no right to comment on lgbt and same-sex marriage, and the breakdown of other social structures. they should be given independence because this is the postmodern era. the pessimistic analysis up to this point would suggest, that christianity is in danger of being wiped out! the gospel no longer has the authority to be the message of joy that frees the curse of sin. the gospel is no longer absolute good news! logical conclusion: humans who drift into the patterns of taste and will of society indicate that they are not opinionated and have personality. it marks him as having no reason or reason! critical efforts against postmodern humans like this, on the one hand, can trap people who are drifting there, the stronger they are there. on the other hand, trapping yourself as a christian into making fun of them or doing nothing, rather than empathizing with them. logical analyzes like this make it impossible to make friends again and are increasingly deadlocked to serve the people of postmodernism. any language terms that are used to build a communication and service approach to postmodernism are ambiguous, gray terms, so there is no reliable way or method (skeptic). has this condition become a common view for god's church? is it possible for christianity to respond to the expression of postmodernists who say, that all this analysis is only "logical according to your mini-narrative", do not be careless with "your meta-narrative". listen to my "mini-narrative." ramly b. lumintang, in his book dangers of postmodernism and the role of the reformed creed, he responds with several points as to the impact of postmodernism on the church, namely: (1) the pessimism of postmodernism makes the church discouraged; (2) the church becomes an enslaved person/servant who provides psychological needs for the congregation. in other words, the church becomes a mental hospital for postmodernists; (3) the church becomes a laboratory for the leadership and self-actualization of the congregation. b. optimistically and dynamically (opportunities and humility). the church should not only focus on the socio-cultural phenomena that postmodernism has brought about. the church is obliged to grasp the nomenclature of the ism held by postmodernists, namely its philosophical mindset related to meta-narrative and mini-narrative issues. in fact, if you look at history, the problem of their philosophy is not new in the current era, but has been going on throughout the history of human civilization. at the level of learning arithmetic (mathematics) in high school, we have met a 2+2=4 meta-narrative dealing with facts that are not "reasonable", such as 2+2=10 or 2+2=11. the results of these different additions do not deserve to be insulted and reproached, because they are all-natural and true. mathematics and science have never had a problem with that. from an early age, we are all taught that the meta-narrative 2+2=4 is based on a number based on 10. and when we were in high school, we met a new mini-narrative of a number international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 85 based on 4, which produces 10, then a number based on 3 produces the number 11. the world of science, which today has long dominated the entire world through digital technology, is based on the number base 2. in high school, students are also exposed to the church's arrogance regarding the geocentric meta-narrative. in the early modern age, there were several heliocentric mini-narratives of copernicus, john kepler and galilei galileo, which the church vehemently opposed. many things cannot be explained from anything found in the history of the philosophy of science in this world, including friedrich nietzsche's "god is dead" mini-narrative, which is actually a satire for faithful church members but whose faith is dead. nietzsche's words are inspiring. re-define who god really is behind the church liturgy and in real life. for nietzsche, if god is so almighty, where is the might of christians today? for him, christians are just funny comedians. biblical authorities have revealed that the ontologies of meta-narratives and mini-narratives are original from god and by god. an example of fact: the meta-narrative of one language around the world was broken down into various mini-narratives of languages and dialects by god himself in the event of the building of the tower of babel (genesis 11:1-9). god changed god's meta-narrative from the ancestors of the israelites across the euphrates in a mini-narrative that originates from his own super-narrative, namely yhwh, to abraham (joshua 24:42-3). then it continues in the context of israel leaving egypt starting at mount horeb when moses saw a thorn bush with fire that was burning but not burning. it is very powerful when the meta-narrative of pharaoh's king collides with yhwh's mini supra-narrative, which ends with the death of pharaoh and his entire army in the red sea. in the sermon on the mount, the lord jesus repeatedly used the phrase "you have heard the words: ...but i say to you,..." (matthew 5). the lord jesus presents a mini-narrative that originates from his own super-narrative authority, which is the word of god (john 1:2-3) between the metanarratives of the talmud and mishna at that time. the entire record of the book of acts is god's super-wisdom patterns of the gospel of jesus christ conveyed by the holy spirit about the mininarrative of the gospel of the kingdom of god proclaimed through the disciples of christ amid various false meta-narratives in all nations from jerusalem to rome. . all of these unique things, god intended for a glorious purpose and meaning according to his eternal design. the presence of postmodern, which is philosophically based on metaphorical language games to redefine reality in order to answer the context of local struggles, can actually mark the progress of god's handiwork that has occurred in the tower of babel incident. as long as the church recognizes that everything that happens on this earth is under god's sovereignty, then the mininarrative that collides with the meta-narrative in the current era is the return of the manifestation of the tower of babel in the form of a postmodern philosophy that is more complicated amid a world of virtual digital technology that is proud of. by humans today. has postmodernism rejected the absolute truth? facts in the history of human civilization, many mini-narratives match the reality of the truth and have gotten rid of various false metanarratives which mislead and destroy human civilization. on the other hand, many mini-narratives do not match reality and are destructive. these things can be seen from their socio-cultural fruits. on the one hand, postmodern people criticize modern people with a different approach to questions about reality. the current era is no longer about black and white or asking, "which is right?" but their question: "is reality only this?" "is this all that is true?" on the other hand, doubts about standard and universal meta-narratives do not mean discarding universal reality or truth; instead, they are looking for the completeness of universal reality or truth from various points of view. postmodernism wants to collect as complete an understanding as possible for a diamond building about reality or truth as a whole, according to its multifaceted nature. we use one or more facets of truth to be a living mirror, because we have not yet fully discovered the complete facet. we have these glasses differently according to the context of life, each mini-narrative. truth has multiple facets is according to biblical revelation. god reveals himself according to the context of the struggles that humans need and the human capacity to grasp or digest god's truth. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 86 yhwh expresses himself to humans in various facets according to events that occur in their respective contexts. that is why we find the names el-elyon, el-shaddai, yhwh-rapha, yhwhnissi, yhwh-shalom, yhwh-jireh, and so on. throughout the old and new testaments, the gospel of the kingdom of god is revealed in various facets: in the context of moses, david, the prophets, matthew, mark, luke, john, stephen, philip, peter, paul, and so on, according to the context of the call or object of ministry. each of them. the church in the postmodern age in her calling as a missionary, the church, light and salt of the earth (for postmodernism), still has a ministry context that is always relevant to completing god's mandate. allah, the wisest, is still guarding, leading with his sublime super-narrative mini-equipment, to answer the existing society's struggles. mini-supra narrative from the right narrative source, namely the bible, which was revealed by mini-narrative after mini-narrative from god (that is why supra, meaning that transcends human understanding and local context, but is conveyed in the local human language anthropomorphically) then automatically progressively into a perfectly complete narrative in christ (ephesians 1:9-10; hebrews 1:1-3). therefore, amid various teaching winds, the church must be faithful in upholding and enlightening and correcting postmodern with a timeless narrative consistency, so that the world can obtain an authoritative mindset reference for all its critical struggles. meanwhile, as his church, christians must continue to practice self-denial. learning to carry one's cross is a sacred obligation that does not stop (luke 9:23) and even faithfully corrects oneself according to bible truth so that it is continuously renewed in the likeness of christ (semper reformanda) and can express oneself on behalf of god to answer through the authority of the bible for all the troubles of life in life. postmodern society. the church is here to give direction, to strengthen the voice of a sacred conscience to postmodernism through the bible, so that wild feelings or intuitions do not lead to the desire to make narratives, but by reason that has been renewed by the blood of christ and continuously by his word (john 17 :17-19; hebrews 9:14). various forms of concepts, doctrinal teaching modules, evangelism, theological dialogue approach amid community service need agile and dynamic revisions according to the need for dialectics with the existing context (i peter 3:15). the mini supra-narrative originating from the grand narrative, the reality of god who is present in the person of christ, must be obtained by society only from the church, which is uncompromising with the things of the world which are distorted by the wickedness of sin. theological, christocentric and missiological postmodernism have always been awaited in all human civilizations, as god does it through his own church in every age and context. with the power of the living word of god, the church calls postmodernism to abandon items and return to god to establish itself in a sacred and eternal narrative. the church in his grace can be the base of hope in this postmodernism-stricken world. the mission of the churches in indonesia in the postmodern era the church's mission should not be an institutional movement, but a movement of children of god who have a clear responsibility for god's will. for god's children who always renew themselves before god (always to be reforming), there is nothing greater in this world than god's will other than god himself. every child of god in the church needs to have two dimensions in mission, namely an internal dimension that understands the theological philosophy of the church's missionary movement and an external dimension that expresses his love for god in a community that makes each other aware of god's call, reminds, builds together in god's love and grace. all material assets that exist personally or institutionally are a gift from god that are deployed as infrastructure that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 87 i. dimensions of theological philosophy a. mission motivation in the postmodern era the church's mission should never base its ministry motivation on observing and analyzing the context of a society that has become the object of the postmodernism mini-narrative. churches should realize that they exist only because 6). without god's new birth, any critical attempt to context or time, the mini-narrative is a blunder, futile, misleading and shameful. the church can do something in the society of her day; that is, the motivation and essence of the church's mission depart from her loyalty to god's truth as stated in the bible, and the bible becomes the only source for authoritative principles of faith in personal life. b. reading opportunities theologically god in jesus christ is the subject of faith for his church, providing opportunities for missions. therefore, he equips with the authority of his power, sends and leads according to his purposes (matthew 28:18-20). in the church that leads in him, there cannot be any opportunity and authority in missions. any challenge is not a challenge in the hands of god and certainly not a challenge for the believing church. works of god's mission that will mature the faith of his church. the mission opportunity of the lord's church is theological and theocentric. opportunities are not sought amid a wave of postmodernism with various desires and narratives, but rather in the presence of christ in every person of god's child. (john 15:4-6). by dwelling in him, the mission of the church does not need to despair, does not need to run away from the world (postmodern), and does not become reckless, but remains subject to the authority of the mission of christ leads his existence. directs, and in his fullness, he covers; in his commission, he sows and reaps with the children of god. fully sovereign christ oversees the history of his kingdom in any context of life on this earth, not on human subjects) who has the power to conquer and renew the ideology and socio-cultural impact of postmodernism, so that it becomes effective according to his purpose. ii. the basis of the movement of the mission of the church of god the church should be on a mission to honor and love god through the things god does in the world and his church. some of the main principles that the lord's church should have in god's mission: 1. god's active existence and power govern all of his creation (psalm 47:8). the mission of the lord's church should be part of the mission of god who is ruling this world. therefore, this mission must not be disturbed by any ideology, including postmodernism. 2. the word of god is absolutely true, living, transforming and working like a double-edged sword (hebrews 4:12). the pure word of god must be consistently proclaimed to overcome, enlighten and direct postmodern philosophy. the gospel of christ is the essence of a revelation: the old testament prophesies christ, the gospel fulfills the old testament prophecy, the acts of the apostles proclaim the fulfillment of the old testament, the apostles' letters confirm the fulfillment of reading and understanding it christologically and christocentrically. the enemy of god and his word is sin and satan, who works on all ideologies, including postmodernism. only the holy spirit of god who has led the writing of the bible believes in the absolute reality of god's word to all who hear it. only the bible can show, and christians are expected to become human beings with clear and firm christian personalities as representatives of god who salt and illuminate the world (matt 5:13-16). 3. regional evangelism. evangelization to young people and adults throughout the archipelago collaborates with educational institutions and the government (minister of education and technology research and culture or sports). a mission that instills faith in the gospel of christ and the mental formation of the nation so that it becomes a nation that is responsible to god and others. in addition to upholding the meta-narrative, it also stimulates the mind and heart of naturation international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 88 towards their community environment through the principles and examples of a responsible mini-narrative to allah. 4. cultural seminars. spreading ideas and directing public opinion to mini-narratives that are responsible to god, nation and state. this service involves interfaith academics, philosophers, and scholars in state government, both at the center (ministers) and regions. 5. cultural museum the cultural museum that summarizes various works of human civilization, including various arts, is a place to introduce the history of culture in various ages (including civilizations before christ), from various nations in the world. the general adult congregation and young people must draw on and learn from the information of various museum guides who understand the philosophy of postmodernism, in any museum. the church should deliberately provide a study program to several museums at home and abroad. the aim is to identify and motivate the development of healthy mini-narratives with positive impacts and lasting value. expanding wise horizons that are not as narrow as the local community's culture, so that they can be creative and dynamic incorrect and wise mini-narratives. learn to read the times creatively and constructively to form a healthy mindset towards understanding meta-narratives and mininarratives. this kind of learning stimulates the responsibility of a productive life for humankind in general and particularly for the nation and the country itself. the mission of god's churches is not yet perfect in serving god's congregation and the people of indonesia. all theocentric mission efforts are still being considered together by not stopping learning and negotiating together for the sake of god's work not being neglected. for example, during the covid '19 pandemic, he continued to try to be involved in various diaconal services for several areas experiencing natural disasters, together with the government to accommodate vaccinations, until he was motivated to immediately establish independent health clinics that were both permanent and mobile for the benefit of the general public. these are all efforts to embody god's mini-mini-narratives, not just discourses, but also seminars. the mission of god's churches must continue to seek influences that impact the social structure of society and postmodern culture, and bring about life-changing visionary blessings, leading to the meta-narrative reality, god in christ jesus. conclusion postmodernism is a philosophy that always directs humans to think that everything is relative in nature. this thought has negated the principle of absolute truth. postmodernism develops in a bipolar way in society, both philosophically and culturally. philosophically it develops through a sincere mindset and discipline in the search for various fields of truth (in the form of various mininarratives) that complement each other. culturally, glorifying philosophy that boils down to desire (desire) rather than reason is the strategy. some form mini-narratives that are artistic in nature. others manifest their mini-narratives through actions that indulge (indulge) desires regardless of the realm of truth in their conscience (wild relativity). in god, the opportunity for service to postmodernists is always wide open according to his infinite and incomprehensible wealth of wisdom for those who do not know him. what is classified as a postmodern socio-cultural challenge for god's true churches should be meaningful to test the love for god and neighbor and even to examine the importance of christian philosophy and the biblical doctrines that have been initiated? training apologizing with the power of christ's love and fighting in the world of postmodern philosophy must continue to be prepared and realized from generation to generation. god's churches, in their mission, must also be aware of themselves to always hone and sharpen creativity on the fully sovereign bible text to be able to have a dialectic in the current historical context. the main goal is only to reach every soul that god will capture through his church both today and in the future. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 89 learning the wisdom and virtue of god's love for this sin-polluted world is never finished, but the learning is a lifestyle of god's congregation that should be enjoyed with joy from christ jesus as god incarnate. all the learning and mission struggles that are carried out are a glorious opportunity to witness how deep and great the actions of god's mission are that transcend all things, so that the faith that god has given becomes strong. the mission is an act of love that comes from within a christian. in this mission, the power of god's narrative through his word will have multiple effects: to the person of the object, to socio-cultural changes, to a renewed ideological change, to a glorified god and to strengthen the fragile self. sola gratia, sola fide, sola scriptura, solus christus, hallelujah, soli deo gloria. references alkitab, lembaga alkitab indonesia, jakarta, 1997. bustan, abdy, postmodernisme, kompasiana, 24/7/2014. https://www.kompasiana.com/abdibusthan/5975d1c02bbb132bfd12c022/postmodernisme ?page=all block, david, post-truth and political discourse, cham, macmillan palgrave, 2019. bray, gerald, allah telah berfirman sejarah theologi kristen jilid 2, momentum, surabaya, 2019, danardono, donny, http://repository.unika.ac.id/22084/1/3.pasca%20kebenaran%20dan%20matinya %20nalar___donny%20danardono.pdf juanda, anda, aliran-aliran filsafat landasan kurikulum dan pembelajaran, cv. confident, bandung, 2016. kon., d. a. lyon, modernity and postmodernity: new dictionary of christian ethics & pastoral theology, (david j. atkinson, david f. field, arthur f. holmes, oliver o’donovan, illinois: ivp academic, 1995. lukito, daniel lucas. esensi dan relevansi teologia reformed, hendra g. mulia, ed, perjuangan menantang zaman, reformed institute press, jakarta 2000. lumintang, ramli b, bahaya postmodernisme dan peranan kredo reformed, departemen multi media yppii, batu, 2010. mccomiskey, bruce, post-truth rhetoric and composition, colorado, utah state university press, 2017. mcrobbie, angela, posmodernisme dan budaya pop. kreasi wacana, yogyakarta 2011. megill, allan, prophets of extremity:nietzche, heidegger, foucault, derrida, berkeley and los angeles, university of california press, 1985. nietzche, friedrich, senjakala berhala dan anti-krist, terjemahan hartono hadikusumo, bentang budaya, yogyakarta, 1999. piliang, yasraf amir, post-realitas, jalasutra, yogyakarta 2010. sumakul, h. w. b. postmodernitas, memaknai masyarakat plural abad ke-21, bpk gunung mulia, jakarta, 2012, 120. sugiharto, ign bambang, postmodernisme: tantangan bagi filsafat, penerbit : kanisius, yogyakarta 1996. supriadi, made nopen, april 2020, manna rafflesia 6(2):112-134 https://www.researchgate.net/publication/341092865_tinjauan_teologis_terhadap_postm odernisme_dan_implikasinya_bagi_iman_kristen setiawan, johan & sudrajat, ajat, pemikiran postmodernisme dan pandangannya terhadap ilmu pengetahuan, jurnal filsafat, vol. 28, no. 1, februari 2018. subeno, sutjipto, signifikansi apologetika trinitarian cornelius van til dalam mengahadapi gerakan zaman baru, jurnal verbum christi, vol. 1, no. 1, sttrii, jakarta april 2014, https://www.kompasiana.com/abdibusthan/5975d1c02bbb132bfd12c022/postmodernisme?page=all https://www.kompasiana.com/abdibusthan/5975d1c02bbb132bfd12c022/postmodernisme?page=all https://www.researchgate.net/journal/manna-rafflesia-2356-4547 https://www.researchgate.net/publication/341092865_tinjauan_teologis_terhadap_postmodernisme_dan_implikasinya_bagi_iman_kristen https://www.researchgate.net/publication/341092865_tinjauan_teologis_terhadap_postmodernisme_dan_implikasinya_bagi_iman_kristen international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 90 sukarno, banin diar, etika driyarkara dan relevansinya di era postmodern, jurnal filsafat vol. 23 no, 1, jakarta april 2013. susabda, yakub b., pengantar ke dalam teologi reformed, lrii, jakarta 1994. suwignyo dan agus, ed.: post truth dan (anti) pluralisme, kompas, 2019. tong, joseph, keunggulan anugerah mutlak, sttb, bandung 2006, tong, stephen, mengapa teologi reformed, jurnal verbum christi vol. 1 no. 1, jakarta 2014. ------------------, abad yang bodoh, hendra g, mulia, ed, perjuangan menantang zaman, reformed institute press, jakarta 2000. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 181 the effect of transformational leadership on organizational commitment mediated by the job satisfaction of employees of pt pln (persero) lampung distribution main unit. volume: 2 number: 2 page: 181-188 refa james simatupang university of lampung, indonesia corresponding author: refa james simatupang email: simatupangrefajames@gmail.com article history: received: 2021-06-24 revised: 2021-07-15 accepted: 2021-07-25 abstract: the problem in this study is that employees at pt pln (persero) lampung main unit have low organizational commitment. other issues include the workplace atmosphere, the presence of leadership in the distribution parent unit of pt pln (persero) lampung, the presence of employees at work, and the transformational leadership that has been operating at the distribution parent unit of pt pln (persero) lampung but has not been implemented effectively. job satisfaction of workers at pt pln (persero) lampung distribution main unit is used as a proxy for an organizational commitment that has an impact on transformational leadership. as many as 22 employees of pt pln (persero) lampung distribution main unit became the research population. the lampung main distribution unit, pt pln (persero) lampung, provided a sample of 69 employees for this study, which was conducted using a quantitative methodology. based on the analysis results, transformational leadership has a positive and substantial effect on organizational commitment, has a positive and significant effect on job satisfaction, and has an effect on organizational commitment mediated by job satisfaction. keywords: transformational leadership, organizational commitment, job satisfaction. cite this as: simatupang, r.j. (2022) “the effect of transformational leadership on organizational commitment mediated by job satisfaction of employees of pt.pln (persero) lampung distribution main unit”. international journal of environmental, sustainability, and social sciences, 2 (2), 181 188. introduction according to hay (2014), a transformational leader will work to inspire, interest subordinates, and motivate them while trying to persuade them about the organization's goals, vision, and mission. according to koesmono (2013), a leader who practices transformational leadership offers inspiration and ideas to advance everyone's knowledge and make a difference in their own lives. lok's research results from 2018 show that job satisfaction is a factor that can increase employee organizational commitment. on the other hand, according to luthans (2016), job satisfaction is a positive or satisfying emotional situation that a person feels as a result of an appraisal of their job or work experience. this study focuses on the pt pln (persero) distribution unit based in lampung. with a total of 629 personnel, the distribution unit of pt pln (persero) consists of 22 customer service units, one load control unit, one power plant project implementing unit, and three customer service implementing units (december 2020 data). at pt pln (persero) lampung distribution parent unit, the issue of employee commitment also affects human resources. the following are the data submission pledges made by 30 employees of pt pln persero lampung for the last four months: mailto:simatupangrefajames@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 182 table 1. data on employee commitment of pt. pln persero lampung month number of employees number of employees who follow company hours number of employees according to quality of work number of employees adjusting completion quantity number of employees who have good cooperation between employees nov 2021 30 30 25 30 29 dec 2021 30 28 30 30 30 jan 2022 30 30 30 30 30 feb 2022 30 28 25 30 29 source: pt. pln persero lampung and processed by researchers, 2022 it can be seen from table 1.1 above that employee statistics at pt pln persero lampung, in terms of the amount of employee working time, work quality, work quantity, and employee cooperation at pt pln persero lampung, have a low level of employee satisfaction. employee commitment to the organization decreases due to inadequate facilities, and some employees may resent their current position and seek work elsewhere. the work that gives one life forces them to offer everything they have to their employers. in this situation, it may take business, ability, loyalty, inventiveness, and other factors to provide the organization with the best human resources. if employees as business resources can produce high-quality work, the company will compensate them unfairly by offering extra money, benefits, facilities, career opportunities, job security, health insurance, and other things. the company's way of showing gratitude is something that can make employees happy. the pre-finding survey shows that some workers are not fully committed to the company. this can be seen from the actions or behavior of employees, such as late lunch breaks and late arrivals at the office. in addition, it was found that workers were absent when work was being carried out. employees' dedication at pt pln (persero) lampung distribution main unit has decreased drastically. as a result, employees' enthusiasm for their work is reduced, and they become more concerned about all aspects of business operations. situations that result in decreased organizational commitment result from a workplace culture that fails to inspire staff morale. employees' work will be uncomfortable, affecting their productivity and job happiness. the low level of emotional commitment is another factor contributing to the decline in employee happiness in the workplace. this is proven when supervisors are carried out by superiors who provide quality work results, but if supervision is not provided, employees will work according to their wishes. employees who want to leave the organization will have attitudes and change their behavior if they hold the commitment. employees will choose to get another job that is simpler and more comfortable than working at pln. if comfort at work is what they are looking for in a job, then employees do not have to worry about paychecks. the low loyalty of employees to continue working at pt pln (persero) lampung distribution parent unit is the root cause of the low normative commitment. at pt pln (persero) lampung distribution main unit, a supervisor in charge of the field has been unable to manage it properly. this is because the superiors who supervise employees cannot correctly direct and supervise their employees in completing them. responsible field supervisors are young people or have staff members with high school diplomas. because of this, there is no intimacy and personal bond between the manager and staff. lack of input and inspiration given to employees, the inability of supervisors to foster a safe and pleasant workplace and infrequent direct monitoring of workers. work goals are very important for a business or organization to be successful. employee dedication to the company is correlated with their level of job satisfaction (robbins, 2018). based on this, employees' output and work results can grow ideally and maximally. table 2 below also includes the factors that affect employee commitment: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 183 table 2. pre-survey results of pt pln persero lampung's organizational commitment no. factors affecting employee commitment number of answers percentage (%) 1. compensation 17 34,00 2. leadership 19 38,00 3. facility 7 14,00 4. work colleague 3 6,00 source: processed by researchers, 2022 income or compensation, leadership, facilities, and co-workers affect employee engagement at pt pln parent unit (persero) lampung. the management of the distribution parent unit of pt pln (persero) lampung does not provide space for employees to express their aspirations and seek to increase the workload of employees without paying attention to or recognizing employee complaints. as a result, the wage distribution system of pt pln (persero), the main unit of lampung distribution, is uneven and fair to workers. the entry and exit of employees at pt pln (persero) lampung main distribution unit, the presence of workers who violate company policies, how employees feel about their remuneration, and if they work at pt pln (persero) lampung main unit. thus, it is clear that the incident was an employee complaint that could not be freely disclosed at the meeting place set by the company. uncertainty in career structure is another source of complaint, along with unequal treatment of rewards and punishments, frequent management meetings that hinder innovation, and employee complaints against certain parties. the following table 3 explains other phenomena: table 3. employee engagement index no dimensions employee engagement index 2019 2020 1 company policy 85.13 83.53 2 working conditions 82.21 76.41 3 organizational culture 84.02 80.24 4 brand reputation 87.23 85.60 5 leadership and supervision 84.68 82.48 6 career management 83.90 79.37 7 compensation benefits 85.54 83.10 8 teamwork and relationships 85.50 84.04 9 training and development 84.57 81.46 10 work management 84.25 80.66 11 confession 83.83 79.87 12 meaningful work 84.86 82.06 source: ees survey, 2019:2020 based on table 3 above, cooperation, leadership, and organizational culture declined between 2019 and 2020. employees of pt pln (persero) lampung distribution main unit, pt pln (persero) lampung distribution main unit, discovered the problem. low organizational environmental commitment, unfriendly workplace, dissatisfied employees at work, employees who are dissatisfied with the management of pt pln (persero) lampung distribution main unit, and transformational leadership at pt pln (persero) lampung main unit that has not been fully materialized. this impacts company personnel, who may leave or stop working. according to robbins (2018), employee commitment is defined as an individual's effort to get involved in the business and make every effort to stay there rather than leave. organizational commitment includes three signs, lincoln and bashaw (in sopiah, 2008), namely having a will, having loyalty, and being proud as a worker. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 184 1. have a will. 2. have loyalty 3. proud as a worker according to (boehenke et al., 2019), transformational leadership is generally understood as a leadership process in which leaders significantly more than most managers provide their subordinates with the five behaviors of vision, inspiration, motivation, training, and team building to help them succeed. bass and avolio's (2020) list of transformative leadership indicators includes: 1. when followers try to go beyond what is imagined, charisma leads to transformational leadership behavior. 2. inspiring motivation is when the leader shows his goal only by focusing his activities or efforts using different symbols. 3. when a leader invites his followers to discuss with each other, create ideas and innovate. 4. individual factors, the four transforming leaders function as coaches, consultants, teachers, moderators, facilitators and mentors to help everyone reach and maximize their potential. according to handoko (2015), job satisfaction can be in the form of good or bad things experienced by people at work. according to robbins (2018), the following are the dimensions of job satisfaction: 1. satisfaction with compensation. 2. satisfaction with the workload they have. 3. promotional satisfaction. 4. satisfaction with a superior relationship. 5. co-worker satisfaction. 6. a worker who is happy with his position will have a good view of his work and be able to create a good work environment. method the quantitative approach is a statistical analytical technique that uses data in the form of numbers, according to sugiono (2019). this research is causal associative research, meaning that this research looks for the relationship or influence between the independent variable (x) and the variable based on the location analysis of the variable (y). this study will look at how the leadership of pt pln (persero) lampung unit feels about its position and how it affects the company's commitment to transformational leadership. twenty-two pt pln (persero) lampung main distribution unit employees became the research population. for this investigation, the number of samples was determined using the slovin formula. two hundred twenty people constitute the total study population or one person for each unit. based on slovin's previous estimates, 69 respondents were the sample. in this study, a questionnaire was used to collect data. respondents were asked to answer a series of questions or written comments using a data collection technique known as a questionnaire (sugiyono, 2015). spss version 25.0 will be used by researchers to carry out the data analysis process. results and discussion the results of distributing questionnaires to employees of pt pln (persero) lampung main distribution unit opening 22 people/unit with a total population of 220 and the number per unit of 10 being the basis of descriptive data, while the sample was calculated using the solving formula, including up to 69 individuals. there were 26 female and 43 male respondents in this survey, with a ratio of 62.3% for men and 37.7% for women. consequently, it is clear from the results of this study that the majority of the respondents were male (a total of 43, or 62.3%). respondents with the latest educational background include nine respondents with a percentage of 13% with a high school diploma, 14 respondents with percentage of 20.3% with a international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 185 diploma, 36 respondents with a percentage of 52.2% with a bachelor's degree, and ten respondents with a percentage of 14.5% with s2/s2 degree. this shows that in this survey, 52.2%, or as many as 36 respondents, the last education characteristic is a bachelor's degree. based on the characteristics according to age, it can be seen that there are 26 respondents aged between 20 to 30 with a proportion of 37.7%, 36.2% for those aged 30 to 40, and 12 respondents aged between 40 years and 50 has a proportion of 17.4% and as many as six respondents, or 8.7% aged between 50 and 60 years. with this, respondents are dominated by the age range of 20-30 years. table 4. normality test results one-sample kolmogorov-smirnov test n 69 normal parametersa,b mean ,0000000 std. deviation 2,37622402 most extreme differences absolute ,067 positive ,067 negative -,050 test statistic ,067 asymp. sig. (2-tailed) ,200c,d source: spps output results (2022) with a value of asymp.siq (2-tailed) 0.200. therefore, this study is normally distributed because it is greater than 0.05 and can be continued in hypothesis testing. table 5. linearity test results sum of squares df. mean square f sig. y * x between groups (combined) 1339.276 19 70.488 11.806 .000 linearity 1247.868 1 1247.868 209.009 .000 deviation from linearity 91.408 18 5.078 .851 .635 within groups 292.550 49 5.970 total 1631.826 68 source: spps output results (2022) the results of the linearity test are in table 5 with sig 0.635 > 0.05. with this, there is a linear relationship between the independent and dependent variables. table 6. multicollinearity test results unstandardized coefficients standardized coefficients t sig. correlations collinearity statistics model b std.error beta zero-order partial part tolerance vif 1 (constant) 5,544 3,851 1,439 ,155 x ,834 ,057 ,874 14,756 ,000 ,874 ,874 ,874 1,000 1,000 source: spps output results (2022) with a tolerance value of 1,000 (> 0.10) with a vif value of 1,000 (< 10). so in this study, there are no symptoms of multicollinearity, and it is feasible to test the hypothesis. table 7. partial test results of organizational commitment variable (y) outcome variable: y international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 186 model summary r r-sq mse f df1 df2 p ,9250 ,8556 3,5693 195,5916 2,0000 66,0000 ,0000 model coeff se t p llci ulci constant -7,3092 3,0519 -2,3950 ,0195 -13,4025 -1,2159 x ,5352 ,0644 8,3144 ,0000 ,4067 ,6637 z ,9060 ,1405 6,4477 ,0000 ,6254 1,1865 source: spps output results (2022) 1. dampak kepemimpinan transformasional (x) pada komitmen organisasional (y) dengan thitung 8,3144 > ttabel 1.66827 dan sig 0,00<0,05. disimpulkan kepemimpinan transformasial (x) memilki dampak pada komitmen organisasional (y). 2. dampak kepemimpinan transformasional (x) pada kepuasan kerja (z) dengan thitung 6,4477 > ttabel 1.66827 dan sig 0,00<0,05. maka, kepemimpinan transformasional (x) memilki dampak pada kepuasan kerja (z). table 8. coefficient of determination test results model r r square adjusted r square std. error of the estimate 1 ,874a ,765 ,761 2,39389 source: spps output results (2022) the coefficient of determination test with the results of r square 0.765 (76.5%). it is known that 76.5% of organizational commitment is clearly found in transformational leadership and mediated by job satisfaction, and 23.5% in other variables. table 9. partial test results job satisfaction variable (z) outcome variable: z model summary r r-sq mse f df1 df2 p ,7207 ,5195 2,6982 72,4287 1,0000 67,0000 ,0000 model coeff se t p llci ulci constant 1,9488 2,6427 ,7374 ,4634 -3,3261 7,2238 x ,3302 ,0388 8,5105 ,0000 ,2527 ,4076 source: spps output results (2022) hasil uji parsial (uji t) kepuasan kerja (z) dengan thitung 8,5105 > ttabel 1.66827 dan sig 0,00<0,05, dengan ini adanya dampak kepuasan kerja (z) kepada komitmen organiasasional (y). table 10. sobel test results direct and indirect effects of x on y direct effects of x on y effects se t p llci ulci ,5352 ,0644 8,3144 ,0000 ,4067 ,6637 source: spps output results (2022) the effect of transformational leadership on organizational commitment. sobel test results t-count 8.3144 > t-table 1.66827 with sig 0.00 <0.05. it is concluded that transformational leadership (y) has an impact on organizational commitment (z) mediated by job satisfaction (z). employees have a high organizational commitment as a result of revolutionary leadership. highly international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 187 committed employees will have worked for the organization in the past, engaged in active participation in the workplace, and demonstrated devotion and excitement to it. therefore, it can be argued that a leader's ability to inspire and empower their team can influence their commitment to the organization. the effect of transformational leadership on job satisfaction. through the partial test (ttest), it is concluded that there is an impact of transformational leadership (x) on job satisfaction (z). employees will feel comfortable working if the leader can inspire others, inspire, demonstrate intelligence, and understand their workforce well. transformational leadership impacts employee job satisfaction (kebede & demeke, 2017). it is well known that there is a one-way relationship between transformational leadership and job satisfaction, which means that the more transformational leadership approaches are used, the more people report that they are satisfied with their jobs (permita et al., 2020). the effect of job satisfaction on organizational commitment. it is concluded that there is an effect of job satisfaction (z) on organizational commitment (y) partially or individually based on the results of research on the effect of job satisfaction on organizational commitment through a partial test (t-test). employee commitment to the organization increases job satisfaction and vice versa. if they are unsatisfied at work, their commitment to the company will decrease. work satisfaction has been measured from workload, compensation, progress, superiors and co-workers, and job satisfaction has been managed well to support organizational commitment. the effect of transformational leadership on organizational commitment mediated by job satisfaction. according to the findings of sobel's experimental study on the impact of transformational leadership on organizational commitment mediated by job satisfaction, transformational leadership (y) has a direct impact on organizational commitment and organizational performance (z), which is then mediated by job satisfaction (z) as an intermediary variable. organizational commitment and job satisfaction are closely related. before an employee commits to the company, job satisfaction is the first goal that must be met. therefore, it is recommended to have a function or contribution that is large enough to maximize the impact of transformational leadership on employee job satisfaction. employee job satisfaction will increase leadership's impact on their commitment level. conclusions the following is a summary of the results of this study, namely: 1. organizational commitment is directly influenced by transformational leadership, in whole or part. 2. job satisfaction is directly influenced by transformational leadership, either partially or individually. 3. organizational commitment is directly affected by job satisfaction, partially or completely. here are some suggestions for what you can do: 1. to increase job satisfaction and employee engagement in the workplace, the management of pt pln main distribution unit (persero) lampung will provide intellectual stimulation in the form of alternative changes or updates related to work for each employee. 2. management of pt pln (persero) lampung parent unit should approach employees in a way that supports or promotes each employee's work so that employees are satisfied with the attitude of their superiors. 3. to instill a sense of pride in workers, increase employee happiness, and increase organizational commitment, the leadership of pt pln (persero) lampung distribution main unit must also develop transformational leadership. reference international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 188 alam, t.m., taher a,. dan kusdi r. (2013). pengaruh kepemimpinan transformasional dan budaya organisasi terhadap kepuasan kerja pegawai (studi pada pegawai kantor pusat pt pelabuhan indonesia iii (persero) surabaya). jurnal administrasi bisnis, 2(2). bass, b.m. dan avolio, (2017). "does the transactional-transformational leadership paradigm transcend organizational and national boundaries?". journal american psychologist, 52: 130-139. https://doi.org/10.1037/0003-066x.52.2.130 handoko, h. (2015). manajemen sumber daya manusia dan personalia. hay, i. (2014). transformasional leadership: characteristic and criticisme, school of geography, population and environmental. management flinders university (online) available:www.weleadinlearning.com. kebede, a. m., & demeke, g. w. (2017). the influence of leadership styles on employees' job satisfaction in ethiopian public universities. contemporary management research, 13(3). https://doi.org/10.7903/cmr.17668 koesmono. (2015). pengaruh budaya perusahaan terhadap motivasi dan kepuasan kerja serta kinerja karyawan pada sub sektor industri pengolahan kayu skala menengah di jawa timur. jurnal. jawa timur: upn. lok, pater. (2018). "the effect of organizational culture and leadership style on job satisfaction and organizational commitment a cross-national comparison". journal of management development vol. 23 no. 4, 2019 pp. 321-338. https://doi.org/10.1108/02621710410529785 luthans, fred, (2016), organizational behavior, third edition. the mcgraw-hill companies inc., new york. robbins, stephen p., (2018). perilaku perusahaan. edisi indonesia. pt. indeks, kelompok gramedia. sopiah. 2008. prilaku organisasional. yogyakarta: andi. sugiyono (2019). statistika untuk penelitian. bandung : cv alfabeta. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 116 penyengat island riau island: towards a word heritage volume: 3 number: 1 page: 116-129 anastasia wiwik swastiwi international relations faculty of social and political sciences raja ali haji maritime university, riau islands, indonesia corresponding author: anastasia wiwik swastiwi e-mail: anastasiawiwikswastiwi@gmail.com article history: received: 2022-01-23 revised: 2022-02-15 accepted: 2022-03-14 abstract: malay history and culture cannot be separated from the existence of penyengat island. this island once had a strategic role. first, penyengat island was the fortress of raja haji during the war against the dutch. second, as the administrative center of the riau-lingga kingdom. third, to become the center of islamic malay studies which is well-known in the malay world. various disciplines have existed on this island. studies from various disciplines have been carried out. the results mostly recommend that penyengat island provide lessons for the life of the malay community now and in the future. this study uses the historical method through four stages of work, namely heuristics (collection of sources), source criticism (external to the material and internal to the content), interpretation and historiography. the primary sources are malay manuscripts that were born on penyengat island in the late 19th and early 20th centuries. the secondary sources are scientific journals and government policies that discuss penyengat island. these primary and secondary sources are then analyzed and interpreted. the final stage is historiography to strengthen the narrative and support data for the submission of penyengat island as a world heritage. penyengat island has a tangible and intangible cultural heritage. the forerunner of the indonesian language is recognized as being born from there. therefore, penyengat island deserves to be a world heritage. keywords: history, culture, malay, heritage, word cite this as: swastiwi, a.w., (2022).“ penyengat island riau island: towards a word heritage.” international journal of environmental, sustainability, and social sciences, 3 (1), 116-129 introduction penyengat island has strategic value in the historical context in the western part of indonesia. first, as an important part in the period of the riau kingdom's war against the dutch (1782-1784) which ended with the death of raja haji fisabilillah. the stinger was the fortress of raja haji during the war against the dutch. second, as the center of government. third, as the center of malay civilization both in the field of language and culture (roolvink, 1980). from penyengat island, raja ali haji's writings produced works in the form of the bustan alkatibin book, malay grammar books, and gurindam dua belas. if the first work has become the basis and source of the development of the indonesian language, the second work has contributed greatly to the development of the malay and indonesian literary worlds. the influence of raja ali haji's works in the contemporary perspective has transcended the national boundaries of indonesia, malaysia, singapore and brunei. until 1824, when both the dutch and the british signed the london treaty, the areas of johor, riau (including bintan and penyengat), lingga, and pahang, were one unified territory with a center of government that moved from johor, bintan, lingga, and then the stinger. in 1911, penyengat was abandoned after the dutch forced a treaty on sultan abdurahman, recognizing dutch sovereignty. the stinging palace was then left in a state of disrepair and was later damaged (razak, 2020) . in general, the topography of penyengat island varies, namely lowlands around 80% and the remaining 20% in the form of hills. the highest point is in kampung jambat and kampung bulang, about 50 meters above sea level. judging from the geological conditions, penyengat island is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 117 dominated by sand mixed with gravel, while the beach is classified as sloping, muddy, and interspersed with rocks. the soil type contains organosol, podsol, red yellow podsolic, lytosol and latosol, and the base soil is mostly granite. meanwhile, the air temperature is around 27.4°c on penyengat island, and the humidity is around 83%, with an average rainfall of 188.1 mm every day. as an area that witnessed the history of the malay kingdom's journey, penyengat island has cultural remains or important historical sites. some of the objects that have been designated as cultural conservation are 46 with details: three forts and one fortification; ten tombs; six buildings and eight building sites; three pier treads; one ancient ditch; 12 sums; and one pool. picture 1. old map of penyengat island circa 1800's source : balai pelestarian cagar budaya sumatera barat (2021) figure 2. stinging island and cultural heritage object (2021) source: balai pelestarian cagar budaya sumatera barat (2021) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 118 penyengat island cultural conservation area is an island located in the administrative area of tanjungpinang city. in the city government system, this island is the area of penyengat village, which is included in the tanjungpinang city district. having a land area of 94 hectares, penyengat island is divided into six villages, namely jambat village, balik kota village, datuk village, baru village, bulang village and ladi village. as for the division of the territory into the neighborhood associations and neighborhood units, it consists of 5 rws and 11 rts. regional boundaries: to the north by the sea and the senggarang village, to the south by the sea and west tanjungpinang village, to the west by the sea and galang village, batam city, and to the east by the sea and tanjungpinang city village. penyengat island was designated as a national cultural conservation area by the ministry of education and culture (kemendikbud) in april 2018. this determination was stated in the decree of the minister of education and culture no. 112/m/2018 concerning the penyengat island cultural conservation area as a national rank cultural conservation area. judging from its history and role, penyengat island has a very big opportunity to be named as one of the world's cultural heritages (kebudayaan, n.d.). this expectation is not excessive considering that in 2015, penyengat island was already on the 11th waiting list to be submitted to the united nations educational, scientific, and cultural organization (unesco) as a world cultural heritage. therefore, in 2019 penyengat island was proposed as a world cultural heritage. penyengat island deserves to be a world heritage. one of the reasons is the historical fact that sultan mahmud riayat syah or mahmud syah iii, who was the eighth sultan as well as the last king of the sultanate of melaka, married engku putri binti raja haji syahid fisabilillah (raja hamidah), around 1801 ad, with a dowry of stinging island. in addition, penyengat island is the smallest island in the world which is used as the center of government, namely by the kingdom of riau, lingga, johor, and pahang. the island, with a length of two kilometers and a width of 850 meters at that time, had complete government facilities. in addition, penyengat island is also used as the center of malay civilization. another most interesting thing, according to unesco, penyengat island is the forerunner of the birth of indonesian, a unifying language. in addition, history proves that the malay language of the island unites indonesia, singapore, malaysia and brunei darussalam. even today, our three neighboring countries still use malay. to make penyengat island a world heritage is not an easy thing. all parties related to the plan in the riau archipelago must work together, collect data, including regional cultural assets, then compile it before reporting it to the central government to be proposed to unesco. nevertheless, penyengat island as a world heritage is a prestige and has other positive impacts, especially in the education and tourism sectors. related to the above, this paper intends to support and strengthen the narrative that penyengat island is worthy of becoming a world cultural heritage. this paper also provides narration and data support according to the recommendations given regarding the proposal of penyengat island as a world cultural heritage. methods this study uses the historical method. the historical method in reconstructing the traces of the spice trail in the riau islands goes through four stages of work, namely heuristics (collection of sources), source criticism (external to material and internal to content), interpretation (interpretation) and historiography (writing of historical stories) (wasino & hartatik, 2018). the primary source is a malay manuscript that was born on penyengat island in the early 20th century, and the primary source is a scientific journal that discusses penyengat island. these primary and secondary sources are then analyzed and interpreted. the final stage is historiography to strengthen the narrative and support data for the submission of penyengat island as a world heritage. this paper is limited by its temporal and spatial scope. the temporal scope of this paper is the 19th century until now. in comparison, the spatial scope is the island of stinging. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 119 this paper is intended to provide support and strengthen the narrative that penyengat island is worthy of becoming a world cultural heritage. this paper also provides narration and data support according to the recommendations given regarding the proposal of penyengat island as a world cultural heritage, including how the local government (tanjungpinang city and riau islands province) maintains, preserves and regulates the use of penyengat island as a national cultural heritage area. the historical value and tradition of penyengat island give its own color compared to other regions. typology and contribution of the malay language in penyengat island as well as the importance of penyengat island as a world cultural heritage result and discussion a) the greatness of penyengat island in the riau archipelago: a study of various disciplines talking about malay culture, it is difficult to be separated from the existence of this penyengat island. although small, this island was once the center of islamic malay studies, which was well-known in the malay world. not only about religion, but various disciplines have also existed on this island. although the golden era of penyengat island has long passed, now the splendor of penyengat island is still visible. several studies from various disciplines have been carried out. the results mostly recommend that in the past, penyengat island has arranged a harmonious life that provides lessons for the life of the malay community in the present and the future. risqiana dani (2008), in her writing on preserving the historic areas of the riau-lingga malay sultanate on penyengat island, riau archipelago, mentioned that penyengat island in its growth had an old area as the beginning of its growth as well as the center of growth and the history of the city. the presence of historical and architecturally valuable buildings displays a visual story that shows the history of a place, reflecting the changing times of its inhabitants' way of life and culture. to maintain its preservation, abdul malik (2009) in his writings malay cultural heritage on penyengat indera sakti island, penyengat indera sakti island is one of the valuable heritages left by the riau-lingga sultanaten (kemajuan et al., 2009). the historic island should be developed as a historical and cultural tourism area that can attract domestic and foreign tourists. for this reason, the physical arrangement of the area should be done as well as possible to add to its attractiveness as a tourism destination. without paying attention to the factors of beauty, cleanliness, health, and comfort, no matter how high the historical value, this beautiful island will not become a world-class tourism destination. in this regard, the batusangkar cultural conservation preservation center (working area of west sumatra, riau, and riau islands provinces) in 2015 conducted a preservation planning study in each zone in the penyengat island cultural conservation area. the study concludes that based on the field conditions of penyengat island, it can be described that there are areas that are densely populated today, cultural heritage buildings, as well as buildings and structures of prospective cultural heritage sites, vacancies in the western and eastern regions. therefore, the concentration of the zoning plan is focused on the central part of penyengat island. the penyengat island area consists of a site on which a dead monument and a living monument stand. a dead monument is a building that no longer functions as it was found, for example, the hakim's house. meanwhile, living monuments are buildings that still function as found, for example, the sultan riau grand mosque (olisstiowati et al., n.d.). both types require different handling. zoning of any site containing a building or structure can legally be carried out once it is designated as a cultural heritage. w. djuwita sudjana (2017) offered a zoning concept for penyengat island. penyengat island in the riau archipelago province is the only area with a cultural heritage in the form of buildings that are still intact with a characteristic malay color. in his study, a zoning concept was produced for all sites in the penyengat island area. besides having cultural heritage, penyengat island is also a residential area for residents. muhammad rijal (2018), in the configuration of settlement spaces international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 120 on penyengat island, mentions that the physical spatial arrangement formed on penyengat island, related to its physical geomorphological conditions, forms a linear configuration that is interrelated. this configuration creates stratified activities, from waters to hilly land settings, or vice versa, from land activities to aquatic settings, thus creating a transitional space that tends to be dense and clustered (ramelan et al., 2017). suyitno (2019) conducted historical research and development of penyengat island as a leading destination for tanjungpinang city. scenarios for the development of tourism on the island in the future can be divided into three main scenarios: the management of tourist objects and attractions, the management of entertainment attractions for tourists, and the management of more comprehensive facilities. penyengat island also provides valuable lessons in the health sector that are still relevant today. anastasia wiwik swastiwi (2020) conducted a study on the handling of disease outbreaks on penyengat island in 1849. the current conditions are when the covid-19 outbreak spreads. penyengat island again gave a valuable lesson, how such a small island could survive the plague in 1849. the disease that spread that year was smallpox. if in 1849, penyengat island managed to handle the epidemic well. the current conditions during the outbreak of covid-19 are not impossible; we can all learn from this past history. regarding health and the current covid-19 pandemic situation, anastasia wiwik swastiwi (2020) also wrote a teaching guide who was born on penyengat island, namely avoiding covid-19 with gurindam twelve. this thought of raja ali haji brings its own color with interesting disclosures and remains current with the noble values contained in it. gurindam dua belas, as an ancestral cultural heritage, has opened a panoramic view of raja ali haji's thoughts about the good life that he aspires to. with a background of islam and malay culture closely related to him, raja ali haji has produced a timeless work and does not lose its relevance in the contemporary context. in fact, during the covid-19 pandemic. penyengat island bequeathed not only tangible but also intangible culture. from penyengat island was born several intangible heritages such as malay medicine contained in malay manuscripts such as rumah ubat pulau penyengat (swastiwi, 2021a). other malay manuscripts such as syair perjalanan engku puteri ke lingga, kitab pengetahuan bahasa dan tunjuk ajar perempuan, how to cook, and the use of spices in malay cuisine (swastiwi, 2021b). in addition, from penyengat island, malay arts were also born, such as gazal, boria and zapin penyengat. dwi sobuwati (2020) mentions that the zapin dance appeared in 1811, while the zapin dance was popularized in 1919. since the beginning of its appearance, this dance has become a symbol and meaning of respect and is used as entertainment to serve the currently serving kings of penyengat. at that time, this dance could only be danced by male dancers. in the end, along with the times and changes in people's mindsets, this dance has a broad symbol and meaning. the dance is inherent as a symbol and meaning of social life, education, malay customs, and cannot be separated from symbols and meanings related to divinity (religion). to this day, the existence of the penyengat zapin dance is growing and is known by the wider community. the tanjungpinang city government, through the public works and spatial planning office of the tanjungpinang city government, riau islands province (2020), also carried out legalization assistance activities and guidelines for preserving cultural conservation areas on penyengat island. efforts to organize buildings and the environment are aimed at controlling space utilization and creating an orderly, sustainable, quality environment and increasing the vitality of the economy and people's lives. therefore, the preparation of the rtbl document is not only as a fulfillment of formal legal aspects, namely as a product of spatial use regulation and building and environmental arrangement in selected areas, as well as a development guide/control document in the implementation of building and environmental management in selected areas. it is also intended to meet the criteria for sustainable building and environmental planning, including the fulfillment of building and environmental planning requirements, improving the quality of life of the community through improving the quality of the environment and public spaces, the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 121 realization of environmental protection, as well as increasing the vitality of the environmental economy. in 2021, as of this writing, the west sumatra cultural conservation preservation center will again conduct zoning on penyengat island. this zoning is an update from the 2015 zoning, which was only 16 sites and the 2019 sea palace zoning by the west sumatra bpcb team. in addition, there are additional sites from 46 in the decree of the national cultural conservation area; there are additional 10 objects. therefore, the addition of the site may be more than 10 objects. b) history of penyengat island penyengat island is an area that has an important role in developing the malay kingdom. in the past, penyengat island was a haven for sailors. it is because, on penyengat island, there are many sources of fresh water. according to the story, the stinger comes from the word 'sting', because in the past, sailors who were taking clean water on the island were always attacked by bees(matheson, 1989). in its development, penyengat island became important evidence in the history of the civilization of the malay kingdom (haji & ahmad, 1997). in 1782-1784 penyengat island became the defense base of raja haji (yang dipertuan muda riau iv) during riau's war against the dutch. there are 3 (three) fortifications recorded, namely bukit kursi fort, tanjung nibung fort (bukit ujung), and bukit penggawa fort which was built by raja haji . in 1803 sultan mahmud syah iii married engku puteri raja hamidah by giving penyengat island as a dowry or dowry. sultan mahmud shah iii then ordered the construction of penyengat island as a city that functions as the center of government, with the completeness of the square, moat and fortifications, and other facilities to support the city. in the same year, penyengat island officially began to be used as the seat of the kingdom of yang dipertuan muda, the riau-lingga malay kingdom. in 1900-1911 penyengat island was used as the seat of the riau-lingga sultanate. due to internal dynamics and external threats, especially from the voc/dutch, the malay kingdom of johor-riau-lingga often experienced a shift in the center of government, namely from johor, hulu sungai riau, daik and finally to penyengat. one of the factors causing the movement from johor to hulu sungai riau was the political conflict in the malay kingdom of johor-riau between raja kecil (kecik) and the rulers of the malay kingdom of johor-riau. as a result, in 1723, raja kecik and his troops built a defense location on penyengat island to attack the riau malay kingdom, lingga, johor, which was centered in hulu riau (riau islands) (matheson, 1989). the development of the johor-riau-lingga malay sultanate can be divided into two periods. the first is the johor-riau malay kingdom, and the second is the riau-lingga malay. meanwhile, based on the government center, it is divided into four administrative regions, namely johor, hulu riau, daik, and penyengat. the first period is between the years (1511-1718) with the seat of government in johor. while the second period (1718-1784) was centered in hulu riau bintan, which later moved to daik lingga under the name the riau-lingga malay kingdom. the transfer of the center of the kingdom from johor to hulu sungai riau took place during the reign of sultan abdul jalil riayat syah iv in 1719. here are the kings or sultans who ruled in hulu sungai riau (drs. haji abdul malik, 2012): 1. sultan abdul jalil rahmat shah (1718-1722) 2. sultan sulaiman badrul alamsyah i (1722-1760) 3. sultan abdul jalil muazamsyah (1760-1761) 4. sultan ahmad riayat shah (1761) 5. sultan mahmud shah iii (1761-1784) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 122 the transfer of the royal center from hulu riau bintan to daik in 1787 was due to the conflict between sultan mahmudsyah iii and the dutch. the following are the sultans who ruled the riau lingga malay kingdom in daik lingga: 1. sultan mahmudsyah iii (1784-1812) 2. sultan abdul rahman (1812-1832) 3. sultan muhammadsyah (1832-1841) 4. sultan mahmud muzafarsyah (1841-1857) 5. sultan sulaiman badrul alamssyah ii (1857-1883) 6. sultan abdul rahman muazam shah ii (1883-1911) in 1900, sultan abdul rahman muazam syah ii (1883-1911) moved the center of his government from daik lingga to penyengat island. this move followed the death of his father yang dipertuan muda king muhammad yusuf al-ahmadi in 1889 in daik lingga. the position of yang dipertuan muda is new in the malay sultanate. the position of yang dipertuan muda serves as the representative of the sultan or prime minister in the practice of the current system of government. this position was realized from an agreement between sultan sulaiman badrul alam syah i and the first yang dipertuan muda of the riau-johor malay sultanate, daeng marewa. this position was obtained after the upu bugis five brothers troops helped tengku sulaiman (sultan sulaiman badrul alam syah i) overthrow the government of raja kecik. yang dipertuan muda i daeng marewa and the sultan took an oath of allegiance that was binding on the children and grandchildren of both parties; bugis and malays were loyal to each other to build a kingdom together. the position of yang dipertuan muda then becomes the full rights of upu bugis descendants permanently. in comparison, the position of yang dipertuan besar remains the full right of the descendants of the malay sultan. it is the most basic political change in the order of the royal government in the malay land since the bugis people participated in the political arena. officials who govern as the riau yang dipertuan muda include : 1. daeng marewah (marhum died in the baru river), buried in the upper riau river, (17221728) 2. daeng celak (marhum died in kola), buried in the upper riau river, (1728-1745) 3. daeng kemboja (marhum beard), buried in kuda pasir/tanjung unggat, (1745-1777) 4. raja haji (marhum teluk ketapang) was buried in penyengat island, (1777-1784) 5. raja ali (marhum pulau bayan) was buried in tanjung unggat, (1784-1806) 6. raja jaafar (marhum kampung ladi) was buried on penyengat island, (1806-1832) 7. raja abdul rahman (marhum of the mosque) was buried in penyengat island, (1832-1844) 8. raja ali (marhum kantor) where he was buried in penyengat island, (1844-1857) 9. raja abdullah (marhum mursyid) was buried on penyengat island, (1857-1858) 10. raja muhammad yusuf (marhum ahmadi) was buried in daik-lingga, (1858-1899) the position of yang dipertuan muda riau also experienced a change of location, namely from hulu riau to penyengat. the reign of daeng marewah until raja ali was domiciled in hulu riau, while from raja jaafar to raja muhammad yusuf was based on penyengat island. based on historical sources, since 1857, the riau-lingga malay kingdom has been unstable due to dutch interference in the government and in 1900, by the dutch, the position of yang dipertuan muda was removed. in 1911 sultan abdul rahman muazam syah ii was impeached from his position, and the dutch fully controlled the kingdom. the sultan, who did not want to sign the letter of impeachment by the dutch, then chose to flee to singapore with a royal entourage. the history of the riau kingdom during the government center on penyengat island does not only describe the political aspect, but also in the cultural aspect. it is precisely in this cultural context that the great and important contribution of the work of raja ali haji (1808-1873) is noted to make the malay language the basis for the development of the indonesian language. raja ali international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 123 haji is the most superior writer among writers in the riau lingga kingdom who writes in various fields of science, so that it appears in him the combination of four breaths of life: poet, linguist, historian and scholar. the works of raja ali haji are not limited to the titles of the books that have been described, but in some of his works, various forms of poetry or prose are included as reinforcement or clarifying the work in the title of the original book. according to experts, these works can stand alone as a unified whole. for example, in the book of language knowledge, there are dozens of poetry and prose adapted to the word being discussed in the book. the issue of language has always been the peak of tension between the managers of the johor riau kingdom and the dutch colonial since the seventeenth century until the abolition of the riau lingga kingdom. for the malays, language has a special meaning more than the usual sense. raja ali haji was well aware that the use of the malay language was increasingly irregular at that time. the development of the cosmopolitan region of singapore made malay a market language leading to an almost literal inferior language. the spelling of the jawi letters began to disobey the rules, using many witness letters so that it blunted the use of logic which in turn reduced intelligence and depth. in the betawi region (batavia) and other cities on the island of java, the people of indo and chinese descent use malay, which in riau's view is an "injured language". the above made raja ali haji summoned and work hard to compile a guide or reference for the malay language. the reference is in the form of a book on grammar rules, namely bustanul al katibin and a monolingual dictionary, namely the kitab pengetahuan bahasa. raja ali haji was the first indigenous person to compile a monolingual dictionary, and these works were made on penyengat island. one of the prominent features of the works of raja ali haji (which is considered to be able to represent most of the works produced in the 19th century in riau is the very large use of arabic vocabulary. therefore, it should prompt researchers to study the language more deeply by involving institutions that are familiar with the use of arabic. the first work in the field of language was bustanul al-katibin li's-sibyan al-mutaiallamin (the book of plantations of scribes for children who want to learn), which was completed in 1850. pahang, riau and lingga written in 1858. in addition, he also wrote the famous gurindam dua belas (1847) and several other literary works such as mukaddimah fi intizam (1857), tsamarat al muhimmah (1857), silsilah melayu bugis (1865), tuhfat al nafis (1865), syair hukum nikah (1866), syair siti shianah (1866), sinar gemala mustika alam, syair hukum faraid, syair awai, thawarik al wustha (swastiwi, 2015). through his works and services, in particular, in the field of malay language, which is the basis for the development of the indonesian language, raja ali haji was inaugurated as a national hero in the field of language in 2004. the list of writers on pulau penyengat does not end with raja ali haji. there are many other writers. among other things, haji ibrahim. from this author, the riau archipelago inherited at least five books. his work in the field of language is cakap-cakap rampai-rampai bahasa melayujohor (two volumes: first issue 1868 and second 1875, in batavia). his other works are perhimpunan pantun-pantun melayu, hikayat raja damsyik, syair raja damsyik, dan cerita pak belalang dan lebai malang. the next author is raja ali kelana. he produced works in the field of language, namely bughiat al-ani fi huruf al-ma’ani. karyanya yang lain pohon perhimpunan, perhimpunan pelakat, rencana madah, kumpulan ringkas berbetulan lekas, dan percakapan si bakhil. another prolific writer was raja haji daud, the half-brother of raja ali haji. he wrote the book asal ilmu tabib” dan “syair peperangan pangeran syarif hasyim. another name is abu muhammad adnan whose works in the field of language include of kitab pelajaran bahasa melayu, hikayat tanah suci, dan seribu satu hari. another author, raja ahmad engku haji tua, who is the father of raja ali haji, also wrote three books, namely syair engku puteri, syair perang johor, and syair raksi. a descendant of raja ali haji, raja hasan is also included in the list of writers who produced works on pulau penyengat. he wrote a poem entitled syair burung. umar bin hasan then, khalid hitam is known for his international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 124 writing syair perjalanan sultan lingga dan yang dipertuan muda riau pergi ke singapura. other prolific authors are raja haji ahmad tabib, raja ali, king abdullah, raja haji muhammad tahir, raja haji muhammad said, and abdul muttalib. not only male writers. women also contributed to several works in the world of writing on penyengat island. two of raja ali haji's daughters, raja safiah and raja kalsum, produced their own writings. safiah wrote syair kumbang mengindera, while kalsum wrote syair saudagar bodoh. raja ali haji also had time to compose syair abdul muluk with raja saliha. a very famous female author at that time was aisyah sulaiman. the grandson of raja ali haji wrote syair khadamuddin, syair seligi tajam bertimbal, syamsul anwar, dan hikayat shariful akhtar. in addition to women who have a relationship with raja ali haji, there are also salamah binti ambar, khadijah terung, and badriah muhammad thahir. the first two wrote original works, while badriah focused on translation. thus, it can be concluded that there had been intensive coaching and development of the malay language at that time. their linguistic works include grammar, spelling, and dictionary (raja ali haji), etymology and morphology (haji ibrahim), semantics (raja ali kelana), and language studies (abu muhammad adnan or his real name raja abdullah). c) remains of cultural heritage on penyengat island and its current condition one of the cultural potentials on penyengat island can be seen from the 46 cultural heritage objects designated as national cultural heritage based on the minister of education and culture decree no. 112/m/2018 regarding the penyengat island as a national rank cultural conservation area. in addition, it is one of the requirements to be designated as a world heritage world heritage (kebudayaan, n.d.). the 46 (forty-six) cultural conservation remains in the penyengat island cultural conservation area have different conditions: intact and not intact. there are 2 (two) main factors that cause the cultural conservation on penyengat island to be no longer intact. the first cause is the historical factor. in 1911, sultan sultan abdul rahman muazam syah and his royal family left penyengat island and fled to singapore because they were not willing to sign a dutch contract that contained the removal of the rights and powers of the king. according to oral sources, in order not to be owned or used by the dutch, the sultan ordered royal officials and their people to destroy important buildings on penyengat island, except the penyengat mosque. the second factor is development pressure and the increasing number of residents on penyengat island. in 2015, the population of penyengat island was recorded at 2681 people. the increasing need for land for settlements and community plantations has caused many people to build houses or clear land on or around the cultural conservation area. physical characteristics of the penyengat island area, land use is still dominated by open space. settlements are concentrated on the coast, especially the north and south sides of penyengat island. traditional building styles include the shape and style of the residents' houses, divided into two: buildings on the beach are generally on stilts and terraces and buildings on the mainland generally use pedestal and stilt foundations. the shape and style of the historic building are a blend of middle eastern and malay styles. the pattern of the road network on penyengat island is a linear and organic network, does not have pedestrians, because the road body is not so wide. there is also no dedicated parking area on the streets of penyengat island. many people on penyengat island take water from wells or old wells to meet their daily needs. penyengat island as a center for language development is marked by the development of the malay language, including linguistic works carried out by past writers on penyengat island. the work is still a treasure/collection of local residents and cultural institutions on the island. institutions that store the ancient manuscripts of penyengat island include the indra sakti cultural foundation, having its address at penyengat island, which stores about 200 ancient manuscripts international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 125 by raja ali haji, raja abdullah, raja ali kelana, and so on. some of the collections of this institution are in good condition and have been documented in the form of microfilm and digitization, but some are in a damaged condition and need special handling (preservation). another institution that keeps the ancient manuscripts of penyengat is the mosque of the sultan of riau penyengat and the private collection of the penyengat community itself. meanwhile, the ownership of land and buildings/structures of cultural conservation or objects suspected of being cultural conservation on penyengat island consists of the tanjungpinang city government, the riau islands provincial government and the people of penyengat island. meanwhile, the management of cultural conservation or objects suspected of being cultural conservation on penyengat island is carried out by the people of penyengat island, the tanjungpinang city government and the west sumatra cultural conservation preservation. d) stinging island management penyengat island has relics that are still in situ and surrounded by people who are believed to be descendants of cultural supporters who produced the material cultural heritage. the problem is whether the local community is willing to preserve and understand that the material cultural heritage can provide great benefits. from several discussions that have been carried out by both the community and local government at the sub-district and city levels, they want a change in the management of penyengat island, especially in its material cultural heritage. the attitude of the people of penyengat island towards cultural heritage is very positive. they want to raise the link between the cultural heritage and their cultural identity. the past must be relevant to the present. they believe that the important value of an object, building, or location must primarily come from or be given by the community that supports the material cultural heritage. in improving the cultural resources of the penyengat island area, the local government has a great concern. in the tanjungpinang city regional regulation no. 10 of 2014 concerning the tanjungpinang city regional spatial plan for 2014-2034, the regional government has determined penyengat island in various statuses, namely the arrangement of: a. penyengat island as a cultural center; b. penyengat island as a cultural shopping center; c. penyengat island as a feeder port; d. penyengat island in the water resources network; e. penyengat island as a protected cultural area; f. penyengat island as a tourism area; g. penyengat island as a strategic area of tanjungpinang city. with the various development statuses of the area, the determination of zoning on penyengat island is a necessity. based on the field conditions of penyengat island, it can be described that there are areas that are densely populated today, cultural heritage buildings, buildings and structures of prospective cultural heritage in some parts, and vacancies in the western, eastern regions. therefore, the concentration of the zoning plan is focused on the central part of penyengat island. meanwhile, regarding the utilization of historical and cultural potential on penyengat island, there are several efforts made by the local government of tanjungpinang city through the tanjung pinang culture and tourism office in promoting penyengat island, namely: provision of a tourism information center. however, so far, tourism promotion activities carried out in tanjung pinang city have only been limited to providing information in the form of brochures, stickers and pamphlets distributed at the location of each tourist attraction. the implementation of tourism promotion like this is not effective because it is limited to each tourist attraction and does not describe the tourism potential as a whole. the tourism promotion center in tanjung pinang city, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 126 which the tanjung pinang city government manages, is called the tourism information center, located on jalan merdeka and adjacent to the tanjung pinang city culture and tourism office. however, there is an opportunity for the tanjung pinang city culture and tourism office to increase the promotion of penyengat island tourism as brochures, stickers, and pamphlets distributed at tourist attraction locations and placed in tourism information centers. with the availability of a good information center, it is hoped that tourists can find out more quickly and accurately about tourist attractions in tanjung pinang, especially penyengat island. held the penyengat island festival, which was initiated by the ministry of tourism and creative economy. this festival can be a momentum to promote penyengat as the center of malay culture and language in indonesia. the penyengat island festival is held at the end of every year. one of the reasons for holding the penyengat island festival is because of the uniqueness of the island for various historical relics of malay civilization during the riau-lingga kingdom. it is hoped that the reverberation of this festival will be even greater by involving participants from neighboring countries such as singapore and malaysia, which also have malay history. the activities were also made more so that tourists from other regions could also be present to enliven the atmosphere. to support the plan, the riau islands provincial government has scheduled a series of supporting infrastructure developments in penyengat, such as providing electricity, clean water and access roads to historical sites. in addition, housing on the seafront will be rehabilitated to make it look more lively from a distance. and will make the stinger brighter at night. the riau islands provincial government will also rehabilitate several damaged sites to attract more tourists visiting the island. the riau islands provincial government hopes that penyengat island can attract tourists who want to witness historical evidence of the greatness of the malay kingdom in the riau islands. related parties support the penyengat island festival, both the department of culture and tourism of the city of tanjung pinang and the people of the penyengat island themselves. with good cooperation, the penyengat island festival becomes a means of direct promotion to domestic and foreign tourists. it is hoped that many people will know about penyengat island to bring in many domestic and foreign tourists. held cooperation with the travel bureau. it can be seen that the travel bureau has a strategic role in developing tourism in the city of tanjung pinang, especially on penyengat island. in the context of developing the city of tanjung pinang, especially penyengat island, in the tourism sector, it is necessary to involve a travel agency to determine the right tourism market to achieve optimal results. by looking at the dominant role of travel bureaus in conveying tourist information in the city of tanjung pinang and penyengat island in particular, and having seen their success, the government has further increased its cooperation with travel bureaus. the form of cooperation that will be carried out can be in the form of compiling an event calendar and creating a more dynamic tourist attraction following the development of market interest. the travel agency has more field experience and forms of practical cooperation with travel agencies in various regions. the benefits obtained include that the government can save more on promotion costs, but the targets achieved will be more precise (benefits of efficiency and effectiveness). submission of the image of tourism is positive. information feedback from travel agencies to the government is more up-to-date related to developing tourist interest. expanding advertisements on penyengat island another component in the field of tourism promotion is increasing brochures or advertising in the mass media about interesting places and attractions to visit in tanjung pinang city, especially in penyengat island. it is done to introduce more places and attractions worth visiting by tourists who come to tanjungpinang city and penyengat island in particular. furthermore, with the existence of tourism promotion activities through brochures and advertisements in the mass media, the increase in tourism promotion activities will be more efficient and effective because it is easy to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 127 obtain and be heard by tourists, thus creating a desire to come to visit the city of tanjung pinang, especially penyengat island. another effort of this promotional activity is to increase the number of billboards or billboards in the city center and certain crowded places. the installation of this baleho is one of the relevant factors in introducing tourist attractions and places to know them better. advertising in mass media and electronic media, billboards and billboards in the city center and crowded places, and other tourist objects can be done as a promotional tool to attract tourists to visit penyengat island. along with current technological developments, there is nothing wrong if the department of culture and tourism makes advertisements on social media and on the website of the tanjungpinang city culture and tourism office more aggressively. all of this is done to increase tourist visits to penyengat island through some of the efforts mentioned above; it is hoped that the tourism development carried out will be able to hold tourists longer in the city of tanjung pinang, especially penyengat island, so that it will be able to increase the regional original income of the city of tanjung pinang. in addition to increasing regional original income, it is also hoped that it will drive the economy of trade, entertainment, restaurants, transportation and others in penyengat island in particular and the city of tanjung pinang in general. e) policy regarding the development of penyengat island until 2021, according to data from the west sumatra cultural heritage preservation center (2021), there are regulations related to the development of penyengat island, namely: 1. decision letter of the national cultural conservation area (no. 112/m/2018 dated 30 april 2018 concerning the designation of the penyengat cultural conservation area as a national rank cultural conservation area) 2. regional regulation of the riau islands province number 1 of 2017 concerning the rtrw of the riau islands province; 3. tanjungpinang city regional regulation number 10 of 2014 concerning the rtrw of tanjung pinang city 2014-2034; 4. tanjung pinang city regional regulation number 3 of 2018 concerning the detailed spatial planning of tanjung pinang city; 5. decree of the mayor of tanjungpinang number 485 of 2019 dated october 22, 2019, concerning the determination of the tanjungpinang city cultural conservation. 6. decree of the mayor of tanjungpinang number 278 of 2014 dated september 2, 2014, concerning the determination of areas and historic sites and cultural conservation of the city of tanjungpinang. meanwhile, the conservation activities that have been carried out based on data from the tanjungpinang city government through the tanjungpinang city culture and tourism office until 2021 are as follows. 1. revitalization of historical site wells on penyengat island 2. procurement of supporting facilities and infrastructure for cultural conservation management 3. safeguarding tanjungpinang city historical and cultural heritage sites (tomb of engku puteri raja hamidah and tomb complex of raja ja'far) security of the physician's building conclusion penyengat island is a malay cultural heritage with a million charms, keeping historical footprints related to the existence and glory of the riau-lingga malay kingdom in its time. therefore, penyengat island has been designated as a national rank cultural conservation area, consisting of 46 cultural conservations. the 46 cultural conservations are in the form of still intact buildings or remnants of foundations, footprints, mosques, wells/wells, forts, hill chairs, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 128 tombs, and others. all of them are authentic evidence with extraordinary and very valuable values and become irrefutable evidence that the wheels of the malay kingdom government are run on this small island. in addition to cultural heritage and historical heritage, penyengat island also has extraordinary cultural potential. culture is the whole system of ideas and actions and the results of human work by learning. penyengat island was also the center of the riau lingga malay kingdom from 1900-to 1911, and the evidence can still be seen today. penyengat island is also the origin of the malay language and the forerunner of the indonesian language. the malay language was developed by raja ali haji, who was also designated a national hero. studies from various disciplines have been carried out by looking at penyengat island from various sides. both in terms of social, economic and cultural. likewise, various policies have been carried out to preserve penyengat island as a national rank cultural conservation area and how to preserve and manage it. however, there are challenges faced in its conservation and management, including settlement pressures (the emergence of new housing that urges cultural heritage buildings), penyengat island is a small island that creates a large coastal environment. it causes high levels of salt vapor to threaten the preservation of the cultural conservation. another thing to note is the accessibility to penyengat island. to reach penyengat island, visitors must pass through the port of tanjung pinang, and the transportation used is pompong (small boat). it is, of course, very prone to accidents because in certain seasons, the waves are quite high. it should be of particular concern for a cultural tourism center. the challenge does not end there; the taste for novelty is also a scourge for this cultural heritage, which can damage the landscape resulting in disharmony with cultural heritage. finally, of course, changing new activities and new cultures will erode the extraordinary values of the penyengat island area. the role of penyengat island is very strategic; namely, it was a fortress during the riau war, the seat of yang dipertuan muda in 1806 and became the center of government in 1900. in addition, it became the center of malay culture, the center of the development of islam. from that role, penyengat island has a tangible and intangible cultural heritage. from penyengat island were born scholars and reliable writers. the forerunner of the indonesian language is recognized as being born from there. stinging is the name of the island belonging to indonesia that deserves to be a world heritage. references drs. haji abdul malik, m. p. dkk. (2012). sejarah kejuangan dan kepahlawanan sultan mahmud riayat syah yang dipertuan besar kerajaan riau-lingga-hohor-pahang (1761—1812). haji, d. r. a., & ahmad, r. h. (1997). tahfat al nafis. kebudayaan, k. p. dan k. (n.d.). sk penetapan kawasan cb pulau penyengat.pdf. kemajuan, j., bandar, l., johor, n., malik, a., & malik, a. (2009). di pulau penyengat inderasakti. matheson, v. (1989). pulau penyengat : nineteenth-century islamic centre of riau. archipel, 37(1), 153–172. https://doi.org/10.3406/arch.1989.2567 olisstiowati, c. a., ibrahim, d. b., si, m., tugiman, d., & si, m. (n.d.). history of the great mosque of sultan riau in the penyengat island of tanjung pinang city , kepulauan riau province. 6, 1–11. ramelan, w. d. s., oesman, o., ghautama, g., rahardjo, s., & widiono, p. (2017). konsep zonasi pulau penyengat: sebuah alternatif. amerta, 35(1), 61. https://doi.org/10.24832/amt.v35i1.237 razak, y. t. (2020). engku puteri raja hamidah dan kondisi pemerintahan kerajaan melayu riau-lingga (1803-1832). uin sunan ampel surabaya. roolvink, r. (1980). sadjarah riouw lingga dan daërah taäloqnja. archipel, 20(1), 225–231. https://doi.org/10.3406/arch.1980.1603 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 129 penanganan wabah penyakit di pulau penyengat tahun 1849. swastiwi, a. w. (2015). pulau tujuh : sejarah dan masyarakatnya pada naskah pohon perhimpunan peri perjalanan. bpnb tanjungpinang. swastiwi, a. w. (2021a). jurnal sosial dan teknologi ( sostech ) jejak jalur rempah di kepulauan riau masakan ( hakim et al ., 2015 ) dan bahan obat-obatan yang sangat penting bagi kehidupan oleh banyak orang , namun yang lebih mengagumkan lagi adalah bahwa banyak hal telah dalam. 1(11), 395–405. swastiwi, a. w. (2021b). sagu lingga : kebijakan ketahanan pangan masa lalu dan warisannya pendahuluan anastasia wiwik swastiwi. 1(november), 1423–1435. wasino, & hartatik, e. s. (2018). metode penelitian sejarah dari riset hingga penulisan. magnum pustaka utama, 153. 125 the effect of health services marketing mix on patient loyalty with patient trust as an intervening variable volume: 4 number: 1 page: 125 134 sinta daniawati f1, m. muhardi2, dedy ansari harahap3 1,2,3bandung islamic university corresponding author: sinta daniawati f e-mail: sinta.difa@gmail.com article history: received: 2022-11-25 revised: 2022-12-20 accepted: 2023-01-16 abstract: the purpose of this study was to determine: (1) obtain findings regarding the effect of the marketing mix on patient trust at the puskesmas tanjungsiang, (2) obtain findings regarding the effect of the marketing mix on patient loyalty at tanjungsiang health center (3) to obtain findings regarding the effect of trust on patient loyalty at tanjungsiang health center (4) to obtain findings regarding the effect of marketing mix on patient loyalty through trust at the tanjungsiang health center. the research method used in this research is quantitative, and the type of research is descriptive verification. the sampling technique used was purposive sampling, namely, 140 patients who had visited the tanjungsiang health center > twice. the analysis technique uses path analysis. the results of this study are that the marketing mix has a significant positive effect on patient trust, the marketing mix has a significant favorable influence on patient loyalty, patient trust has a significant favorable influence on patient loyalty, and there is a significant favorable influence on the marketing mix to patient loyalty through trust at tanjungsiang health center. keywords: marketing mix, customer loyalty, customer trust. cite this as: daniawati, s. f., muhardi, m.., & harahap, d. a. (2022). “the effect of health services marketing mix on patient loyalty with patient trust as an intervening variable (case study at tanjungsiang health center).” international journal of environmental, sustainability, and social sciences, 4 (1), 125 134. introduction west java had the most national community health centers (puskesmas) in 2020. based on data from the ministry of health, the community health centers in west java have reached 1,083 units. in detail, 299 units are community health centers with inpatient facilities and 784 noninpatient units. the number of community health centers in the province reaches 10.61% of the total 10,205 units throughout indonesia. (https://pusdatin.kemkes.go.id/) subang regency has 40 health centers, with 19 non-inpatient health centers and 21 inpatient health centers. (profile of the subang district health office. 2018) one of them is the tanjungsiang health center. tanjungsiang health center is one of the level 1 health facilities with inpatient care in subang regency. tanjungsiang health center upt has a working area in the tanjungsiang subdistrict, south of subang district, with an area of 14,963 km2. in providing health services to patients, tanjungsiang health center's health services consist of patient registration, patient treatment, and recording of patient medical records. the tanjungsiang health center also has several types of services, such as outpatient care, inpatient care, dental and oral health, maternal health and family planning (kb), emergency room (igd), basic essential neonatal obstetric services (poned), and nutrition. the number of health facilities in tanjungsiang district continues to grow every year. therefore with more and more level 1 health facilities, the more excellent opportunity for the community to choose level 1 health facilities to register for bpjs or seek treatment. thus, the https://pusdatin.kemkes.go.id/ 126 tanjungsiang health center must update everything related to services to make patients trust and loyal to the tanjungsiang health center. as the spearhead of health services, the tanjungsiang health center must certainly assist the community in providing first aid with good health service standards and quality services. the quality of health services must be oriented towards patient satisfaction in the hope that patient satisfaction will create trust, which results in patient loyalty. today the service sector has experienced very rapid development, as has happened in the health service industry, whether a hospital or a health center, so that this business can develop, knowledge about good service and trust from patients is needed. (randy, 2016). trust is a belief that one of the parties involved in the exchange has reliability and integrity that can give positive results. trust is the most crucial variable in building a long-term relationship between one party and another. (randy, 2016) patient loyalty, in general, can be interpreted as a person's loyalty to a product, both for certain goods and services. patient loyalty is a manifestation and continuation of patient satisfaction in using the facilities and services provided by the hospital and remaining a patient of the hospital. loyalty proves that patients are always customers with power and a positive attitude toward the hospital. from the explanation above, it can be seen that each patient has a different basis of loyalty. this depends on their respective objectivity. (lovelock, 1991: 44) explains that the level of loyalty of patients to a particular brand of goods or services depends on several factors: the cost of switching to another service brand, the similarity in quality, quantity or service of the type of substitute goods or services. , there is a risk of changes in costs due to substitute goods or services and changes in the level of satisfaction obtained from new brands compared to the experience with previous brands that have been used. (frimayasa & suratriadi, 2017). patient loyalty is obtained by increasing the satisfaction and trust of each patient and maintaining this level of satisfaction in the long term. forming patient loyalty is generally considered a primary task for managers of health services. according to portal and lang (2015), in their research, customers loyal to a product will intend to repurchase it. indirectly, customer loyalty can increase the competitiveness of a company. seeing the role of customer loyalty as very crucial for companies, many experts have examined the critical contribution of customer loyalty to companies. (harahap & amanah, 2019). methods the research method used in this research is the quantitative research method, and the type of research is descriptive verification. the sampling technique used was purposive sampling, namely, 140 patients who had visited the tanjungsiang health center > twice. data collection techniques in this study used a questionnaire. the steps for collecting data in this study are: (1) the author will explain the purpose of the research and the steps for filling out the questionnaire to patients who fall into the criteria (2) the questionnaire will be distributed to patients using two methods: first, using the google form for data collection including testing validity & reliability test, this applies to patients who use mobile phones and both questionnaires are distributed in printed form and distributed to patients. (3) the author will help patients who have difficulty/confusion in filling out the questionnaire. the analysis technique of this research uses path analysis. 127 result and discussion figure 1. research model research model. based on the research model, it can be seen that in the research model, there are three latent variables with one independent variable, one mediating variable and one dependent variable. the variables are x marketing mix, m patient trust, and y loyalty. the research model was then analyzed in outer, inner, model and hypothesis testing using smartpls 3.3.3 software. outer model 1. outer model or outer measurements is also a measurement model. the outer model test aims to specify the relationship between latent variables and their indicators. this outer model test uses the help of the pls algorithm procedure. the following are the results of the outer test of the research model. figure 2. outer model 1 calculation result of research path analysis validity (outer loadings) and convergent validity (ave) model 1 indicators can be measured using the outer loading score. the indicator can be used if the outer loading value is more than 0.70 (> 0.70). the average variance extracted (ave) value that meets the minimum criteria is more significant than 0.50 (> 0.50). suppose in the test. there is an outer loading value below 0.70. in that case, the indicator can still be used, provided that the minimum loading value is more 128 significant than 0.40 (loading > 40) and the ave value is more than 0.50 (ave > 0.5), so the variable can be said to be valid. if it is less than 0.40, then it must be omitted from the model(joseph, 2017). table 1. validity indicators (outer loadings) and convergent validity (ave) model 1 latent variable indicator loading (>0.70) ave(>0.5) x marketing mix x1.1 0967 0.864 x1.10 0968 x1.11 0.948 x1.12 0.952 x1.13 0.942 x1.14 0968 x1.15 0.919 x1.2 0947 x1.3 0966 x1.4 0.943 x1.5 0911 x1.6 0.871 x1.7 0.696 x1.8 0.96 x1.9 0.949 m patient confidence m1.1 0.788 0.768 m1.2 0.847 m1.3 0.954 m1.4 0.757 m1.5 0.904 m1.6 0.902 m1.7 0.946 m1.8 0.894 y loyalty y1.1 0839 0.785 y1.2 0.933 y1.3 0.932 y1.4 0893 y1.5 0.827 source: research data processed using smartpls 3.3.3 software in 2022 based on the table above, the following information can be seen: • an indicator with a loading factor value below 0.70 is marked with a red number. • the ave value of the constructed variable for all latent variables is above 0.50. • based on the calculation of the loading factor and average variance extracted (ave) values, there are still variables and indicators that do not meet the reliability criteria (outer loadings) and cannot be used for further tests. the construct variable indicators must be reduced to meet the test criteria. therefore it is necessary to test the outer model to 2. 129 figure 2. outer model 2 outer model 2 calculation result of research path analysis. source: research data processed using smartpls 3.3.3 software in 2022 table 2. validity indicators (outer loadings) and convergent validity (ave) model 2 latent variable indicator loading (>0.70) ave(>0.5) x marketing mix x1.1 0969 0893 x1.10 0968 x1.11 0.948 x1.12 0.949 x1.13 0.938 x1.14 0967 x1.15 0.923 x1.2 0.942 x1.3 0.964 x1.4 0.948 x1.5 0.916 x1.6 0.876 x1.8 0.964 x1.9 0.951 m patient confidence m1.1 0.788 0.768 m1.2 0.847 m1.3 0.954 m1.4 0.757 m1.5 0.904 m1.6 0.902 m1.7 0.946 m1.8 0.894 y loyalty y1.1 0839 0.785 y1.2 0.933 y1.3 0.932 y1.4 0893 y1.5 0.827 source: research data processed using smartpls 3.3.3 software in 2022 based on the table above, the following information can be seen: • the loading factor value for all indicators is above 0.70. • the average variance extracted (ave) value for all variables is above 0.50. • based on the results of calculating the loading factor and average variance extracted (ave) values, all variables and indicators have met the construct validity criteria. moreover, it can be used for further testing. 130 construct reliability test construct reliability test as measured by composite reliability and cronbach's alpha. the variable construct is declared reliable if it has a composite reliability value above 0.70 and cronbach's alpha above 0.70(joseph, 2017). table 3. construct reliability (cronbach's alpha and composite reliability) latent variable cronbach's alpha composite reliability m patient confidence 0.956 0.963 x marketing mix 0991 0991 y loyalty 0931 0.948 source: research data is processed using smartpls 3.3.3 in 2022 based on the results of the reliability test in the table above, the following information can be obtained: • the cronbach's alpha value of all research variables is above 0.70. • the composite reliability value of all construct variables is above 0.70. • based on this value, it can be decided that all latent variables in the study have fulfilled the reliability assumption then all variables can be used in further testing. discriminant validity test discriminant validity testing is carried out to prove whether the indicator in a construct will have the most significant loading factor in the construct it forms compared to the loading factor in other constructs. this can be known through the forner-lacker criteria values or you can use the values in the cross-loadings table. (joseph, 2017). in this study, the values from the forner-lacker criteria table were used. table 4. discriminate validity value forner-lacker criteria. latent variable m patient confidence x marketing mix y loyalty m patient confidence 0.877 x marketing mix 0.864 0.945 y loyalty 0.806 0.805 0.886 source: research data is processed using smartpls 3.3.3 in 2022 based on the results of the discriminant validity test in the table above, the following information can be obtained: • all construct variables have a higher correlation value than their variables. • based on the calculation results in the analysis, it can be seen that there is no multicollinearity problem between latent variables. inner model, the inner model is a structural model used to predict causal relationships (causation relationships) between latent variables or variables that cannot be measured directly. the structural model (inner model) describes the causal relationship between latent variables built based on the substance of the theory in testing the structural model (inner model) using the help of the bootstrapping procedure. collinearity assessment the collinearity assessment in the structural model has the same concept as the formative measurement model by considering the vif value. vif value must be less than 5.0. this indicates that the model is free from multicollinearity symptoms on all predictors for all responses, so testing can be carried out to the next stage. (joseph, 2017) table 5. collinearity assessment inner vif latent variable m patient confidence y loyalty m patient confidence 3,954 x marketing mix 3,954 3,196 source: research data processed using smartpls 3.3.3 software in 2022 131 based on the table above, the following information can be seen: • the vif value for each construct variable as a whole is less than 5.0 • based on these results, it can be decided that the model does not have symptoms of multicollinearity coefficient of determination (r2) the coefficient of determination is used to measure the accuracy of predictions (estimation). in general, an r2 value of 0.75 is considered to have a significant estimation accuracy, an r2 of 0.50 has a moderate estimation accuracy, and an r2 value of 0.25 has a low estimation accuracy. (joseph f hair et al., 2017; p. 211). the results of the coefficient of determination can be seen in the following table. table 6. coefficient of determination (r2) latent variable r square r square adjusted m patient confidence 0.747 0.745 y loyalty 0.696 0.692 source: research data processed using smartpls 3.3.3 software in 2022 based on the table above, the following information can be seen: • the estimation accuracy of the r2 model patient confidence is equal to 0.747. based on this value, it has an estimation of moderate accuracy. in other words, variable x marketing mixaffect variable m patient confidence at big74.7% while other factors outside the research model influence the remaining 25.3%. • the estimation accuracy of the r2 model y loyalty is as big0.696. based on this value, it has an estimation of moderate accuracy. in other words, variablex marketing mixandm patient confidenceaffect variablesy loyalty69.6% while other factors outside the research model influence the remaining 30.4%. effect size (f2) as for evaluating the valuer2 of all endogenous variables using f2. the difference between f2 and r2 is that f2 is more specific for each exogenous variable. in general, a value of 0.02 is considered to have a negligible effect size, 0.15 has a medium effect size, and 0.35 has a significant effect size. (joseph f hair et al., 2017; p. 211). the following is a table of f2 values. table 7. effect size value of f2 latent variable m patient confidence y loyalty m patient confidence 0.157 x marketing mix 2,954 0.154 source: research data processed using smartpls 3.3.3 software in 2022 based on the table above, the following information can be seen: • effect size value m patient confidenceas big0.157toy loyalty classified as a moderate category estimation value. • effect size value x marketing mixas big2,954tom patient confidence has a considerable category estimation value. • effect size value x marketing mixas big0.154toy loyalty classified as a moderate category estimation value. 132 figure 3. the results of calculating bootstrapping hypotheses for the research path analysis source: research data processed using smartpls 3.3.3 software in 2022 a structural model coefficient analysis tests the hypothesis by knowing which relationships have a significant effect. the relationship is significant if the p-value < a (0.05). otherwise, if the pvalue > a (0.05), then the relationship is not significant. (joseph f hair et al., 2017). table 8. test the hypothesis of the direct influence of the research model source: research data processed using smartpls 3.3.3 software in 2022 based on the table above, the following information can be seen: 1) x marketing mix -> m patient trustoriginal sample value (o) of 0.864 and p values0.000smaller than 0.05. based on this value, it can be seen that there is a significant positive effect of the health services marketing mix on patient trust. this is in line with research conducted by aep nurbani et al. (2019) that the marketing mix positively affects trust. these results are also consistent with the theory by cronin (2000), where the marketing mix significantly affects trust. the same findings are also found in the research conducted by heru mulyanto (2013) and erwinsyah putra., et al. (2012), where the marketing mix significantly affects trust. based on the explanation above, it can be concluded that the tanjungsiang health center has carried out the marketing mix well enough so that the response obtained is the patient's trust in the tanjungsiang health center. from the point of view of the patient or the patient's point of view, the marketing mix is a way out of the patient's problem, the costs that must be incurred by the patient (radfan et al., 2015) 2) x marketing mix -> y loyaltyoriginal sample value (o) of 0.43and p values0.004smaller than 0.05. based on these values, it can be seen that there is a significant positive effect of health services marketing buran on patient loyalty. this is in line with the research hypothesis path coefficient original sample (o) t statistics (|o/stdev|) p values information h1 x marketing mix -> m patient trust 0.864 31,321 0.000 received h2 x marketing mix -> y loyalty 0.43 2,866 0.004 received h3 m patient trust -> y loyalty 0.434 2,614 0.009 received 133 conducted by rezki amelia., et al. (2014), which states that the marketing mix affects patient loyalty in the unhas hospital outpatient installation. also, research conducted by cahaya citra (2014) states that the marketing mix strongly correlates with patient loyalty. the marketing mix contributed to the influence of outpatient loyalty at awal bros pekanbaru hospital by 80.5%. (sari, light, 2014) 3) m patient trust -> y loyaltyoriginal sample value (o) of 0.434and p values0.009smaller than 0.05. based on these values, it can be seen that there is a significant positive effect on patient trust on patient loyalty. trust is all the knowledge possessed by the customer and all the conclusions the customer makes about the object, its attributes and benefits. since belief is our cognitive knowledge about an object, attitude responds to our feelings or views about objects (mowen and minor 2002:322). the relationship between trust and customer loyalty is that the higher customer trust in a product, the higher the loyalty to a brand. customer commitment to a product is a belief in using a product, including recommendations and trust from wahyu nugroho., et al. (2013). in line with the theory of swan and nolan (1985), which says that long-term customer loyalty will be realized if the customer has a high level of trust in the product or company. this is in line with the results of research conducted by lately (2016), showing that customer trust has a positive and significant effect on customer loyalty.(supertini et al., 2020). table 9. test the t-test of the indirect effect of the research model research model source: processed using smartpls 3.3.3 software in 2022 based on the table above, the following information can be seen: 4) x marketing mix -> m patient trust -> y loyaltyhaveoriginal sample (o) of0.375and p values0.008smaller than 0.05. based on these results, it can be seen that there is a significant favorable effect of marketing mix on patient loyalty through trust in the tanjungsiang health center. the marketing mix is the essence of marketing. this marketing mix includes product, place, people, promotion, price, process and physical evidence. implementation of a good marketing mix will benefit the company. in this modern era of business competition, every company must be responsive to changes made by competing companies to foster a sense of patient trust. trust is a must in a relationship. if a company wants to establish relationships with customers successfully, the company must pay attention to the critical success factors of efforts to build customer relationships, namely trust and commitment. this is to fandy tjiptono's theory which states that decisions regarding each element of the marketing mix are interrelated (tjiptono, f, 2007, p. 30-32). increased loyalty can save company costs, including reduced marketing costs, transaction costs, customer turnover, cross-selling success, increased word-of-mouth notification, and more optimism, assuming loyal customers are also satisfied and the cost of failure is reduced. loyalty is a fundamental commitment which is the behavior of repurchasing a product, not only the behavior but also the attitude towards the product (griffin, 2007). consumer expectations are influenced by their previous buying experience, the advice of friends or colleagues, and promises and information from marketers and competitors. if marketers raise expectations too high, buyers hypothe sis path coefficient original sample (o) t statistics (|o/stdev|) p values informatio n h4 x marketing mix -> m patient trust -> y loyalty 0.375 2,648 0.008 received 134 are likely to be disappointed. however, if the company sets expectations too low, buyers will not be interested, even if they buy or are satisfied (kotler, 2006).(prasetyo kusumo, 2016). conclusion based on the results of the research conducted by the author, several conclusions are put forward from this study, namely as follows: 1. health services marketing mix has a significant favorable influence on patient trust 2. health services marketing mix has a significant positive effect on patient loyalty 3. patient trust has a significant favorable influence on patient loyalty 4. there is a significant positive effect of the health services marketing mix on loyalty through trust at the tanjungsiang health center. references alim, a., tangdilambi, n., & badwi, a. (2019). jurnal kualitas pelayanan kesehatan (studi analitik terhadap pasien rawat jalan di rsud makassar). jurnal manajemen kesehatan yayasan rs.dr. soetomo, 5(2), 165. https://doi.org/10.29241/jmk.v5i2.164 frimayasa, a., & suratriadi, p. (2017). pengaruh kepuasan terhadap loyalitas pasien rawat inap pada rumah sakit khusus tht bedah kepala leher proklamasi jakarta pusat. aktiva, i(1), 33. http://aktiva.stie-kusumanegara.ac.id/ harahap, d. a., & amanah, d. (2019). kajian kualitas pelayanan dan loyalitas nasabah perbankan di indonesia. jurnal bisnis dan ekonomi, 26(1), 30–43. https://www.unisbank.ac.id/ojs; joseph f hair, j., hult, g. t. m., ringle, c. m., & sarstedt, m. (2017). a primer on partial least squares structural equation modeling (pls-sem). in sage (second edi). sage publications, inc. prasetyo kusumo, mahendra. (2016). pengaruh faktor bauran pemasaran terhadap loyalitas pasien rawat inap rs pku muhammadiyah bantul. jurnal medicoeticolegal dan manajemen rumah sakit, 5(2). https://doi.org/10.18196/jmmr.5113 radfan, n., djumahir, & hariyanti, t. (2015). pengaruh bauran pemasaran terhadap loyalitas pasien di poliklinik paru rumah sakit paru batu. juni, 13(2), 220. rusandy, d. s. (2016). pengaruh kualitas pelayanan dan kepercayaan terhadap kepuasan pasien rawat inap. 1(3), 191–205. sari, cahaya, c. (2014). pengaruh bauran pemasaran terhadap loyalitas pasien di rumah sakit awal bros pekanbaru. jurnal online mahasiswa fakultas ilmu sosial dan ilmu politik universitas riau, 1(2), 1689–1699. suhermin, & hermawati, a. (2021). membangun kepercayaan kepada rumah sakit berdasarkan kualitas layanan dan kepuasan pasien. equilibrium : jurnal ilmiah ekonomi, manajemen dan akutansi, 10(1), 51–59. supertini, n. p. s., telagawati, n. l. w. s., & yulianthini, n. n. (2020). pengaruh kepercayaan dan kepuasan pelanggan terhadap loyalitas pelanggan pada pusaka kebaya di singaraja. prospek: jurnal manajemen dan bisnis, 2(1), 61. https://doi.org/10.23887/pjmb.v2i1.26201 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 149 solar photovoltaic technology in brazil volume: 3 number: 1 page: 149 160 1juliana de almeida yanaguizawa lucena, 2victor gabriel bezerra de holanda 1,2federal institute of education, science and technology of pernambuco, campus ipojuca, brazil corresponding author: juliana de almeida yanaguizawa lucena email: julianaalmeida@ipojuca.ifpe.edu.br article history: received: 2022-01-25 revised: 2022-02-20 accepted: 2022-03-18 abstract: in recent years, the use of solar systems has been increasing worldwide in an accelerated rate, with the perspective of staying among the main sources of renewable energy for the following decades, along with wind power. the photovoltaic energy in brazil currently represents 4,5 gw (2,5% of the national electric matrix). solar thermal energy is called when solar radiation is used to transfer energy to a medium, usually water or air. it is a renewable, sustainable and environmentally friendly source of energy. the number of solar thermal energy applications is very extensive when considering all temperature levels and energy demands. in this context, the present work shows the evolution of solar photovoltaic energy in brazil, bringing a discussion regarding to solar power characteristics, working principles and different technologies of solar cells, as well as aspects of operation and maintenance of the photovoltaic panels. investments in research for the development of new technologies and valuation of existing ones for solar energy should also be prioritized, as well as for better planning and sustainable use of photovoltaic energy, given the advantages for the economy, society and the environment provided by this renewable and clean source. keywords: solar plants, renewable energy, solar cells, sustainability, clean energy cite this as: lucena, j.a.y., holanda, v.g.b. (2022). “solar photovoltaic technology in brazil”. international journal of environmental, sustainability, and social sciences, 3(1), 149-160 introduction the production of energy through clean sources is currently focused of many discussions and studies, mainly due to the environmental damages caused by the burning of fossil fuels. it is well known that gradual increase of the average temperature of the earth due to greenhouse gases might lead to climatic occurrences increasingly more extreme, with impacts to sustainable development of several countries (wessier, 2007; sovacool and watts, 2009; palmer, 2014; wizelius, 2015; rao et al., 2017; cheng et al., 2019). at the 2015 paris agreement regarding climate changes, brazil committed to reduce greenhouse gases emissions through an increase both in reforestation and in the participation of renewable sources in the country’s electric matrix until 2030. in this sense, amongst the varieties of energy sources that meet these criteria, are solar, wind, biomass, tidal, geothermal, and hydro power. all these types of energies cause some sort of environmental impact, even if minimal; however, they do not interfere with pollution in a global scale. in the last years, solar power usage has been increasing significantly in brazil and worldwide, being considered a good alternative for diversification the global energetic matrix and, consequently, the less dependence on fossil fuels to generate energy for electricity, heating, cooking, and transport. the technology of photovoltaic power generation has been increasingly regarded in many countries as an alternative to reduce the environmental impacts associated with climate changes and dependence on fossil fuels (ferreira et al., 2018). the sun is a light and heat source present all over the world (parida et al., 2011). brazil has locations with high insolation indexes, especially in the northeast region of the country. the direct solar radiation in brazil between the years of 1999 and 2018 was measured in 1095 to 2264 kwh/m². by comparison, in the years of 1994 to 2018, germany had between 803 to 1168kwh/m² of direct solar radiation (global solar atlas, 2019). the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 150 study of choudhary and srivastava (2019) greatly pointed out that solar photovoltaic technology has emerged with exceptionally high potential future energy contributor to a scale of multiterawatt sustainability sector by mid-century 2050. however, apart from core technology improvements, the authors recommend for innovative policies adoption, substantial fall in energy cost, social acceptance, capacity building and collaborations for future energy establishment. china has become the world's largest clean energy country in terms of the total installation of wind and photovoltaic power and annual newly installed capacity. however, weather conditions render renewable energy unstable, thereby restricting its application to a power grid; reducing the randomness in wind or photovoltaic power is the major challenge of the utilization of solar and wind energy (li et al., 2021). in this perspective, this work presents the development of solar photovoltaic energy in brazil, as a source of clean and renewable technology to promote sustainable development in the country. special emphasis is done for the characteristics of the different technologies of photovoltaic cells. highlights for aspects of operation and maintenance of the panels are also undertaken. overview of solar photovoltaic energy in brazil modernity’s advances and mankind’s growing dependence on technologies in constant evolution demand efficient and reliable energy sources. since the days of the industrial revolution, this energy was mainly supplied through fossil fuels. however, their finite availability and the anticipated environmental damage resulting from fossil sources continued and unrestrained use have raised questions about alternative and sustainable sources of energy production (seetharaman et al., 2019). thus, the power provided by the sun, that will remain active for billions of years, has been explored and developed increasingly more due to its enormous potential for energy production. clean energy refers to energy sources that do not release pollutants into the atmosphere and that only cause environmental impacts at the project installation site. solar energy is defined as all energy sources that use solar radiation to generate heat or electricity. as a globally available resource, the development of solar energy is expected to have a significant impact on the energy consumption of human civilization, as it does not release by-products that result in environmental damage, and because it has a source that is essentially infinite in nature, even if its availability is considered circumstantial (pipe, 2016; irena, 2019). since the turn of the millennium, solar energy has undergone significant advances, with an increase of 395% in the contribution of global energy production to solar energy in a single decade. countries like china, the united states and germany are world leaders in the production and installation of photovoltaic panels. the annual increases in global energy consumption, along with its environmental issues and concerns, are playing significant roles in the massive sustainable and renewable global transmission of energy. solar energy systems have been grabbing most attention among all the other renewable energy systems throughout the last decade. however, even renewable energies can have some adverse environmental repercussions (rabaia et al., 2021). brazil is a privileged country with regard to photovoltaic energy, as it has a high rate of direct solar irradiation on its surface, especially in the northeast region, which is the main requirement for the feasibility of this energy generation technology. highlight for the são francisco valley, which has high numbers of global solar radiation, standing out among all geographic locations, with the highest annual average (pereira et al., 2017). annual average radiation in the country varies between 1200 and 2400 kwh/m²/year, while in germany it is between 900 to 1250 kwh/m²/year (epe, 2020). furthermore, brazil has one of the largest reserves of quality quartz and is the fourth largest supplier of metallurgical grade silicon (first stage in the production of solar grade silicon). the highest numbers of solar radiation can be observed in the central region of bahia state (6.5 kwh/m²/day), also covering the northwest region of minas gerais state. the temperatures in brazil correspond to a regime of low cloudiness and high incidence of radiation in semiarid regions throughout the year (portal solar, 2021). the average annual numbers of daily insolation in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 151 brazil are higher than the levels of solar incidence in countries that develop photovoltaic projects more frequently, such as germany, france and spain. in brazil, despite the large existing solar potential, the encouragement to technology is still incipient (ferreira et al., 2018). historically, brazil stands out for having a high percentage of renewable sources in its electrical matrix when compared to the rest of the world (martins et al., 2008; epe, 2020; fgv, 2020). the brazilian electricity matrix is diversified and, with the expansion of renewable energies, brazil has been increasing its contribution to clean energy generation every year. as presented in table 1, hydropower is still predominant in brazil, and, though solar power has a contribution of only 2,5% (4,5 gw) in the national electric matrix, the number of photovoltaic systems installed in the country has been increasing considerably, mainly in the south and southeast regions, primarily in households as an auxiliary measure to reduce electric bill prices, either through thermal energy (for heating up water) or through photovoltaic energy (for electricity generation). it is estimated that by 2024 brazil will have around 887 thousand solar energy systems connected to the energy supply network (portal solar, 2021). table 1. participation of solar photovoltaic energy in the brazilian electric matrix. source installed capacity (mw) installed capacity (%) hydroelectric 103,0 gw 57,1% wind 20,1 gw 11,1% natural gas 16,3 gw 9,0% biomass 15,5 gw 8,6% petroleum 9,0 gw 5,0% shpa/ghpb 6,4 gw 3,5% solar photovoltaic 4,5 gw 2,5% coal 3,6 gw 2,0% nuclear 2,0 gw 1,1% other fossil 0,2 gw 0,1% total 180,6 gw 100% a shp: small hydropower plants; b ghp: gas hydropower plants (source: the authors, based on data from aneel (2021). among the largest solar plants in brazil, the solar complex in the city of pirapora, in minas gerais state, stands out as one of the largest in latin america, with a generation capacity of up to 400 mw. also, in the state of minas gerais, in the city of janaúba, what will be the largest solar complex in all of latin america is under construction, with 14 solar plants totaling up to 700 mw of energy capacity for the brazilian electrical system, equivalent to demands of 933 thousand households. in the state of pernambuco, in the northeast region of the country, the construction of a solar complex was also started in the city of são josé do belmonte, which will have 7 solar plants with a total production capacity of 1,100 mw (fgv, 2020). these three projects were made by a spanish energy group and are a reference in photovoltaic energy worldwide. centralized and distributed generation of solar photovoltaic energy in brazil in the main states producers of solar photovoltaic energy in brazil, minas gerais leads the ranking, with 5,853.8 mw of potency installed for centralized generation, and 977.3 mw for distributed generation. centralized generation corresponds to a photovoltaic plant (also known as a solar park or solar plant) which is a large-scale photovoltaic system designed for the generation and supply of photovoltaic energy to the electricity grid. they are composed of projects above 5 mw sold in two contract environments (free and regulated market). distributed generation, on the other hand, refers to the production of energy located close to the consumer unit, regardless of the size or source of generation. in practice, it corresponds to small and medium-scale solar photovoltaic systems, with a capacity of up to 5 mw, installed in homes, farms, businesses and public buildings. most centralized solar power plants are ground-mounted photovoltaic systems, but they can also be installed in lakes and dams, also called floating solar power plants. a distinct international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 152 innovation that is being implemented in centralized generation is hybrid plants, which is when the solar photovoltaic plant is installed in parallel with or coupled to other plants, be they wind, hydro or even non-renewable sources such as thermoelectric. distributed generation can be off-grid or in-grid. off-grid systems are isolated, autonomous solar power generation systems that use batteries connected to them that act as energy storage devices. this system consists of solar modules, cables and support structures (such as inverters and charge controllers power generation blocks and batteries). in this system, the charge controller prevents overcharging inside the batteries, the battery bank stores excess energy, and the inverter converts direct current (dc) into alternating current (ac). in the off-grid system, there is no connection with the supply network or energy cooperatives. thus, during blackouts, the energy supply is made through reserves stored in the battery bank, which requires the proper metering of the storage unit to meet local demands. the system on the grid, however, is connected to the mains. in this system, the solar inverter not only converts direct current (dc) into alternating current (ac), but also synchronizes the system with the utility grid. in this case, whenever there is a surplus of energy produced by the on-grid system, it is injected into the conventional energy supply network. in this way, the energy meter oscillates in the opposite direction and the surplus is converted into credits for the consumer. in brazil, the consumer saves on the electricity bill and pays only the amounts defined by the national electric energy agency (aneel). in addition, if the energy produced is not enough to meet demands, the electricity grid supplies what is left to the consumer, who then pays the energy supplier. thus, with the on-grid system the consumer can save more than 90% on electricity bill prices. credits acquired in the generation of energy can be used by other consumer units, through a simple registration. according to luna et al. (2019), the current electric generation in brazil to meet its demand is based on centralized electricity generation, however, a new decentralized model is emerging in light of the recent advance of distributed generation (dg), among them, solar photovoltaic dg. an analysis of the evolution of solar photovoltaic dg in brazil, after the normative resolution (nr) no. 482/2012 of the national electric energy agency (aneel) conducted by luna et al. (2019) indicated a growth of solar photovoltaic dg in the country since 2012, with a significant increase in 2015. however, there is a need for further regulatory improvements to boost this market. in addition, the authors proposed that existing regulations could be improved in order to reduce or exempt taxes on equipment of solar photovoltaic dg, as well as provide government incentives, enable consumers to enjoy greater benefits by allowing the surplus energy to be sold to the distributor or the free market, exempt taxes for non-profit institutions, and include in housing programs and projects, the requirement of energy efficiency and solar photovoltaic dg. in this context, it is noted that the on-grid system is advantageous for consumers who are close to the electricity grid, as it does not require the use of batteries to regulate energy. on the other hand, the off-grid system is advantageous for consumers who live in remote locations, far from electricity supply networks. with regard to the evolution of photovoltaic sources around the world, their growth is presented as an exponential curve from about 1992 onwards and continues until today. during this period, photovoltaic energy evolved from a niche market of small-scale applications to a conventional electrical source. after solar photovoltaic systems were recognized as a renewable energy source for large-scale applications, programs such as feed-in tariffs were implemented by several countries to provide economic incentives to investors. the main purpose of feed-in tariffs is to provide compensation based on the costs of producing renewable energy, providing safety margins and long-term contracts that help finance investments in renewable energy. this program is part of a policy mechanism designed to accelerate investments in alternative energy technologies, allowing for long-term contract offers to renewable energy producers based on the production costs of each technology. since 2012, the mechanisms to encourage the insertion of photovoltaic solar energy in brazil, as well as the adaptation of centralized and distributed systems to the national electricity matrix, began to be discussed in greater depth. data from brazilian international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 153 association of solar energy (absolar, 2021) show that until 2012 there were only 7 solar plants in operation in brazil. in 2016, this number jumped to 93 plants and, in 2017, to 1,159 plants (191 for distributed generation and 968 for centralized generation). in 2020, this amount totaled 7,470 solar photovoltaic plants (4,377 for distributed generation and 3,093 for centralized generation), an exponential growth of this renewable source. an important milestone for the increased use of solar energy systems was aneel ordinance no. 482/2012, which established incentives. for example, energy compensation, with the creation of the producer-consumer figure, within the net metering system. the main characteristic of the net metering system is the possibility of injecting the excess energy produced by the photovoltaic panels into the electrical network, converting it into credits for subsequent compensation, when demand exceeds the production of the modules. later, in 2015, the aforementioned ordinance was reissued by the federal government through ordinance no. 687/2015, expanding incentives for distributed generation of solar energy, increasing the limited installed power from 1 mw to 5 mw, extending the validity period of credits generated for up to 5 years, creation of shared generation modality and possibility of remote self-consumption, as well as simplification of the registration process of solar energy producers to local energy projects. it is also noteworthy that only as of 2014 solar photovoltaic energy became part of energy auctions held by the federal government. in addition, with the progressive reduction in costs, the increase in the efficiency of solar energy systems and the tariffs of energy supply companies, the parity between the final costs of the photovoltaic energy generated and the prices of energy supply companies is already a reality, which encourages self-production of energy. methods characteristics of solar photovoltaic energy the energy supplied by the sun is not renewable. it is, however, an inexhaustible source when considering the time scale of life on planet earth. solar radiation on the surface presents spatial and temporal variability associated with the planet's movements, with well-defined daily and seasonal cycles. solar radiation is also affected by atmospheric factors, such as pollutant emissions, cloudiness variability and aerosol concentration (pereira et al., 2017). solar thermal energy is called when solar radiation is used to transfer energy to a medium, usually water or air. it is a renewable, sustainable and environmentally friendly source of energy. the number of solar thermal energy applications is very extensive when considering all temperature levels and energy demands. pipe (2016) and pereira et al. (2017) explained that these applications range from agricultural processes, to food cooking and water desalination, a wide spectrum of industrial processes, and even refrigeration and air conditioning. the solar thermal effect generates the heat needed for heating and freezing water, as well as generating steam for industrial and domestic use. thermal energy also can generate electricity through a process known as csp (concentrated solar power). in this case, complex systems use mirrors that concentrate sunlight by radiating a large area to a single focal point, which transports the received heat to a steam turbine that generates electricity (yousef et al., 2021). result and discussion the use of solar power for heating up water to temperatures below 100º c is, currently, the most spread-out application in brazil, mainly in replacement to electric heating systems or gas heating systems. this is due to the fact that technology for conversion of solar power to thermal energy is simple in nature and widely available in brazilian markets, with multiple suppliers and manufacturers, as well as the financial viability easily achieved in well done projects. government incentives are instigators of the large-scale use of residential solar heating systems. among them can be mentioned: tax exemption, obligatory usage in certain situations, equipment offered free of charge through aneel’s programs of energy efficiency or housing social programs. the use of solar energy to heat water at temperatures below 100º c is currently the most widespread application in brazil, mainly as a replacement for electric or gas heating systems. this is due to the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 154 fact that the technology for converting solar energy into thermal is simple in nature and widely available in the brazilian market, with multiple suppliers and manufacturers, in addition to the financial feasibility easily achieved in well-executed projects. government incentives are the instigators of the large-scale use of residential solar heating systems. these include: tax exemption, mandatory use in certain situations, equipment offered free of charge through aneel's energy efficiency programs or social housing programs. when electricity generation occurs through the use of solar radiation as the primary source of energy, the so-called photovoltaic solar energy emerges. in this case, when light is captured by solar (or photovoltaic) modules, electricity is generated, to be used in homes, stores and industries. thus, solar heating, electricity generation and hvac systems illustrate processes and technologies produced by scientific and technological developments. there has been significant development in recent decades, both in thermal use to meet the demands of residential or industrial processes, and for electricity generation (ahmad and zhang, 2020). the use of photovoltaic energy for electricity demands has also undergone intense development, which is currently resulting in a significant growth in the share of solar energy in the global energy matrix, as discussed earlier in this study. the generation of photovoltaic electricity has great potential in brazil, as indicated in figure 1. in the less sunny place in brazil, it is possible to generate more solar energy than in the sunniest place in germany, for example. the map shows the maximum annual energy efficiency (measured in kwh of electricity generated per year for each kwp of installed photovoltaic power) across the entire brazilian territory, both for large-scale centralized terrestrial plants and for distributed roof-mount photovoltaic generation. figure 1. map of the photovoltaic solar generation potential in terms of annual energy efficiency for the whole of brazil (measured in kwh/kwp.year, in the color profile), assuming a performance rate of 80% for fixed photovoltaic generators and distribution of the brazilian population in cities. source: pereira et al. (2017). as can be seen, the use of solar resources in brazil presents itself as an excellent option to complement conventional and established energy sources, such as hydroelectric power. the use of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 155 solar resources favors the control of water in the reservoirs, especially in times of rainfall shortage, and allows for the optimization and planning of new investments in energy generation, transmission and distribution. joint venture strategies between solar and hydroelectric energy allow forecasts of a possible increase in income for some of the poorest regions of the country, such as the northeast region, with the promotion of a socially fair economy that is less vulnerable to climate change, thus reducing a secular regional asymmetry of social and economic inclusion (pereira et al., 2017). despite this, there are still many challenges to be overcome for solar energy in brazil. it is estimated that, currently, the brazilian market is 15 years behind in relation to other markets. obstacles include difficulties in accessing credit for legal or non-legal entities, with credit lines that do not correspond to what is necessary for participation in photovoltaic solar energy generation projects. it is also important to note that solar grade crystalline silicon production costs are high, although current models are increasingly effective compared to 30 years ago. silicon mining also results in various environmental impacts, such as water and soil pollution. it is also essential that adequate work environments are offered to workers, in order to avoid work accidents and the development of occupational diseases, since crystalline silicon is carcinogenic, capable of causing lung cancer if chronically inhaled. furthermore, the mass installation of photovoltaic units in solar power plants must take into account the possible environmental impacts that may occur. the landscape surrounding the plant will be altered and it is possible that the soil may be contaminated by residues resulting from the installation, due to the use of chemical products, in addition to the risk of damage to the local fauna and flora. there can also be social impacts, of a positive or negative nature. either through the generation of jobs during the installation process of the photovoltaic units, or through the depletion of resources available to the local population with the destination of those that will be used in the installation of the solar plant. there is also concern about the final destination of thousands of solar units at the end of their useful life. japan's ministry of environment estimates that by 2040, the country will produce around 800 million tons of solar waste. the international renewable energy agency estimates that, by 2050, the number of solar units worldwide will be around 750 million, weighing around 250 thousand tons, which could result in a major solid waste problem (irena, 2019). for these reasons, the panels must be disposed of properly, as they have potential for toxicity, and recycling has not yet reached satisfactory levels to this day. although they have valuable materials such as copper and silver, they are not worth as much as those recovered from cell phones and other devices. therefore, the common destination for used solar panels is, for now, dumps. for more sustainable alternatives to the disposal of photovoltaic panels, irena (2019) highlights the approval of legislation in the state of washington, united states, which requires manufacturers to prepare recycling plans for their products. and in europe, in 2016, the first solar panel recycling plant in the world was inaugurated. therefore, despite being renewable and free from polluting gas emissions, photovoltaic solar energy has characteristics that must be taken into account. although promising, it will only solidify as an economically viable source through cooperation between the public and private sectors and investments in research aimed at improving technologies that cover the entire production process, from the purification of silicon to the disposal of photovoltaic cells. of the advantages of photovoltaic solar energy, its longevity can be mentioned in practical terms, due to its essentially infinite source: sunlight. it does not create noise or air pollution, and there is no wear and tear on the solar panels resulting from energy production. it's also incredibly versatile, requiring no more than a flat surface to set up the solar plant. on the other hand, the installation of solar units requires large spaces, therefore, it is important that an analysis is made for the most suitable location for installation, as there will be suppression of the local flora. another issue to be considered concerns the availability of solar radiation, which is not present at night, and it is necessary to consider the use of batteries and alternative energy sources in the planning stages. working principle of a photovoltaic solar panel international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 156 as the world looks for low-carbon sources of energy, solar power stands out as the single most abundant energy resource on earth. according to sengupta et al. (2021), photovoltaics, solar heating and cooling, and concentrating solar power (csp) are primary forms of energy applications using sunlight. these solar energy systems use different technologies, collect different fractions of the solar resource, and have different siting requirements and production capabilities. reliable information about the solar resource is required for every solar energy application. this holds true for small installations on a rooftop as well as for large solar power plants; however, solar resource information is of particular interest for large installations because they require substantial investment, sometimes exceeding 1 billion dollars in construction costs. before such a project is undertaken, the best possible information about the quality and reliability of the fuel source must be made available. that is, project developers need reliable data about the solar resource available at specific locations, including historic trends with seasonal, daily, hourly, and (preferably) sub hourly variability to predict the daily and annual performance of a proposed power plant. without these data, an accurate financial analysis is not possible. additionally, with the deployment of large amounts of distributed photovoltaics, there is an urgent need to integrate this source of generation to ensure the reliability and stability of the grid. as discussed above, the use of solar energy resources consists of converting the energy emitted by the sun in the form of light into thermal energy, or directly into electrical energy, in which case it is called a photovoltaic process. the use of solar energy conversion technologies has been increasing worldwide at high rates for both thermal and photovoltaic applications. generally, solar panels are made up of several silicon-based cells that, when radiated by beams of sunlight, generate electricity. a solar panel is composed of solar cells, which are made of previously purified and doped semiconductor materials, such as silicon, a material of crucial importance to the industry for several reasons, such as its high abundance in the earth's crust, from 14 to 16% efficient in converting sunlight into electricity. the semiconductor material is the main component of traditional solar cells, which, when put together, form the core of the solar panel. it is worth remembering that brazil is one of the largest suppliers of metallic silicon in the world, with china leading the ranking. the fundamental principle by which a photovoltaic unit operates is the socalled photovoltaic effect, a phenomenon presented by certain materials that generate electrical currents when exposed to radiation (fahrenbruch and bube, 1983). the photovoltaic effect can be described as the appearance of a potential difference (voltage) between two layers of a semiconductor in which the conductivities are opposite, or between a semiconductor and a metal, under the effect of a light beam. thus, the photovoltaic effect is a process by which an electrical voltage or current is generated in a photovoltaic cell when it is exposed to sunlight. the photovoltaic effect was first observed in 1839 by edmond becquerel. when conducting experiments involving cells moistened with silver compounds, he observed that the cells generated voltage when the silver panels were exposed to sunlight. using solar cells, the photovoltaic effect occurs when short wavelengths of sunlight excite electrons in the material. the electromagnetic radiation emitted by the solar panel is collected by another material. this ejection of electrons results in an increase in voltage, generating energy that can be stored in a battery cell for later use. two electrodes are used to collect electrical voltage, which can then be transferred to the power grid. this generation of electricity is possible because, when exposed to solar radiation, the electrons in the photovoltaic cell material acquire a higher level of energy and are free to move through the material, which generates electrical current. however, it is still necessary to provide the means to allow this freedom of movement. therefore, a layer of impurities is added to dope the semiconductor material of the photovoltaic panel (gatti et al., 2021). through doping, the separation of positive and negative charges between the layers of semiconductor material and the added impurities occurs, resulting in a potential difference in the photovoltaic cell, which establishes an electrical current that can then be captured by metallic terminals at the ends of the photovoltaic panel, resulting in the generation of electricity (gatti et al., 2021). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 157 in this way, photovoltaic modules capture sunlight and convert it into direct current. the current passes through an inverter, where it is transformed into alternating current. the excess energy can then be injected into the energy network and, thus, the consuming units receive credits towards the electricity bill. thus, photovoltaic solar cells are manufactured in different shapes and sizes. sometimes a single cell is needed to power a single device, but more often than not multiple cells are connected together to create solar panels or modules. these modules can be connected to create photovoltaic arrays that can be used to power small buildings or large complexes. the resulting load of photovoltaic energy depends on the size of the array. this size can vary depending on the amount of sunlight available and the amount of energy required. although the energy output of a photovoltaic system depends on the total amount of exposure to sunlight, it can still generate energy on cloudy days. in order to store energy for subsequent transmission, a variety of storage systems are available to consumers. the most reliable storage systems use a combination of rechargeable batteries and energy storage capacitors, some of which can be designed for ac or dc. the amount of energy available on cloudy days and at night for a pv power system depends on the power output of the pv modules and the layout of the batteries. adding extra modules or batteries will increase the available produced power, but it will also increase the cost of the system. for best results, a total cost vs. need analysis should be done to design a system that balances costs and needs with convenience of use. the conventional types of photovoltaic cells currently available are crystalline cells and thin-film cells. within the scope of these two technologies, there are multiple variations of projects, production processes and semiconductors that are used to reduce costs and increase the efficiency of both cells and panels. currently, mono and polycrystalline silicon cells are the ones that have the greatest presence in the market. in contrast, many other types of crystalline cells and thin-film cells emerge as technological bets, for example, organic and multijunctional solar cells, among many others, as presented below. operational and technical aspects of photovoltaic cells ground-mounted solar plants can have either a fixed angle or an adjustable angle, which, despite having better performance, also increases installation and maintenance costs. solar power plant designs often use fixed angle solar module structures designed to provide maximum energy production. the photovoltaic modules are generally oriented towards the equator tilted at an angle slightly below the local latitude. in some cases, depending on local topography, climate or electrical assessment, different slope angles can be used, or arrays can also be designed to compensate through the regular east-west axis, allowing for morning and afternoon production. the lifetime of a solar panel is approximately 25 years and its size and weight can vary considerably. they are very practical as they do not require heavy maintenance (remembering that the other components of the system can have a longer or shorter life in comparison). for a residential project, the payback period for the investment in a photovoltaic system is variable and depends on the amount of energy demanded. despite this, the main advantage of the home system is the economy: once this payback period is reached, the electricity bills will no longer have to be paid. the size and weight of solar panels are extremely variable. although there are many types and variations, an average panel is approximately 1m² wide and weighs just over 10kg. a panel of these proportions is composed of about 36 photovoltaic cells, capable of producing around 17v and having a power of up to 140w. current models can generally range between 5 and up to 300w of maximum power, depending on the intended use and the technology on which it was based. in addition, different combinations of photovoltaic panels can be used, which can be arranged in different ways, allowing processes that operate in multiple forms of solar energy systems. during the life of the photovoltaic cells, periodic inspections are necessary to check for dust, debris or accumulation of other interfering agents (such as bird waste). cleaning should be done with a damp cloth and neutral soap, always wearing rubber gloves and checking exposed or oxidized wires (which happens mainly in regions of high humidity or salty air) to avoid accidents. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 158 mainly, there are three basic types of photovoltaic solar panels: monocrystalline panels, polycrystalline panels and thin film panels. monocrystalline solar panels have high efficiency and are composed of monocrystalline silicon cells, that is, each cell is composed of a single crystal of this element. the production process for this type of panels is complex, as it is based on the production of a single crystal of high purity silicon for each photovoltaic cell. polycrystalline solar panels, on the other hand, are less efficient than monocrystalline panels and the cells themselves are made up of multiple crystals rather than a single one. the end result is a photovoltaic panel with a shattered glass appearance. finally, there are thin-film panels, in which the photovoltaic material is deposited directly onto a surface (it can be metal or glass) to form the panel. although cheaper, the electrical efficiency is considerably lower, which requires a much larger area to compensate. this is true for thin films of amorphous silicon or even microcrystalline silicon, which require the production of two or more junctions (with a more expensive manufacturing process) to obtain cells that can compete with crystalline silicon in terms of efficiency. thin-film photovoltaic devices have a very small share of the energy production market, but the benefits and possibilities surrounding this technology stimulate great efforts in research and production of thin-film photovoltaic cells and modules. several research centers and manufacturers around the world have been looking for new materials for thin film production with a good cost-benefit analysis. among them are cadmium tellurite (cd-te) and the copperindium-gallium-selenide alloy (cigs), which allow the fabrication of cells and modules whose efficiency can reach (and sometimes surpass) the numbers of crystalline silicon. although crystalline silicon photovoltaic cells are currently the market standard, cigs cells can commercially compete with crystalline silicon cells. according to polman et al. (2016), among their advantages, is the low energy production costs, compared to crystalline silicon, and the use for the production of thin-film panels, which, unlike crystalline panels, are made of flexible and thin materials, as cigs cells strongly absorb sunlight, which saves on material costs and extends their reach for multiple different applications, such as windows and polymers. the thin film deposition process can be done through several methods, one of the most commonly used being physical vapor deposition (pvd). despite this, cigs cells have limitations, as the indium element becomes scarce in production and in high demand by other industries. hydrogen selenide, used in the cigs cell production process, is classified as highly toxic. crystalline silicon is generally more efficient than thin-film cigs cell panels (polman et al., 2016). the choice of the type and quantity of panels to be installed depends on multiple aspects, such as: energy demand, purpose of the energy used, location of the system installation and available area. to meet the demand for hot water in a house with three to four residents, for example, 4m² of solar panels are needed. residential solar panels are generally installed on roofs, although the recommendations must be observed. the solar panel's power generation can be hampered by strong winds, shadows and reflective surfaces, which interfere and decrease efficiency. it is also important to have good airflow to prevent overheating. the roof must also support the weight of the installed units. in brazil, it is recommended that all components are certified by the national institute of metrology, quality and technology in brazil (inmetro), which implemented, in 2014, decree no. 357, with the objective of regulating photovoltaic energy generating units. conclusion this work aimed to present the current scenario and characteristics of photovoltaic solar energy in brazil, showing its growing use for energy production in the country, bringing multiple regional and national benefits by contributing to the sustainable development of remote and agricultural places, where most solar power plants are concentrated. the overall numbers shown in this study correlate with brazil's great potential for the production of photovoltaic solar energy. through new market possibilities, the implementation of large solar parks plays a fundamental role in the diversification of the brazilian electricity matrix, aiming to reduce international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 159 dependence on hydroelectric sources and, more importantly, on fossil fuels. it was discussed that, as solar technologies evolve, the deployment of photovoltaic solar energy in brazil becomes increasingly accessible. despite the advances made by solar energy in the country, there is still room for a wider use of solar panels. stimuli and incentives are needed for the use of solar energy to gain more and more prominence, such as the reduction of tariffs and taxes related to the production and distribution of solar energy, social programs for the installation of photovoltaic panels in rural areas isolated from the grid electrical system, and financing of projects that aim to promote the replacement of fossil fuels by clean energy. investments in research for the development of new technologies and valuation of existing ones for solar energy should also be prioritized, as well as for better planning and sustainable use of photovoltaic energy, given the advantages for the economy, society and the environment provided by this renewable and clean source. therefore, the strategic role that solar photovoltaic energy plays in brazil is increasingly visible and stimulating, as demonstrated by its strong growth in recent years. recently, the technology has established itself as one of the most competitive clean energy sources in the country, with its affordable prices confirmed in recent auctions promoted by the federal government. in addition to meeting the electrical energy demands of industries, companies and homes, the electrical energy generated by the photovoltaic effect can also be used in the production of hydrogen and synthetic carbohydrates, through electrolysis, in hybrid plants, a reality that is increasingly present in the world in recent years. references ahmad, t., zhang, d. 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(2021). perspective on integration of concentrated solar power plants, international journal of low-carbon technologies, 16, 3, 1098–1125, https://doi.org/10.1093/ijlct/ctab034 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 31 the effect of knowledge sharing on teacher performance mediated by teacher job satisfaction in vocational high schools in malang city volume: 2 number: 1 page: 31-35 1afifuddin abha, 2widji astuti, 3boge triatmanto 1researcher/ph.d. student, university of merdeka malang, indonesia 2researcher/ph.d. professor, university of merdeka malang, indonesia 3researcher/associate professor, university of merdeka malang, indonesia corresponding author: widji astuti researcher/ph.d. professor, university of merdeka malang, indonesia email: widji_asttk@yahoo.com article history: received: 2021-02-13 revised: 2021-03-12 accepted: 2021-03-28 abstract: the purpose of this study is to determine the effect of knowledge sharing on teacher job satisfaction, to determine the effect of knowledge sharing on teacher performance, to determine the effect of teacher job satisfaction on teacher performance, to determine the effect of knowledge sharing on teacher performance mediated by teacher job satisfaction. the population in this study were 1156 teachers with the research sample involving 200 teachers. the research method used in this research is explanatory research, while the data analysis technique used is structural equation modeling (sem) with amos 23 and spss 21 software. the results show that (1) knowledge sharing has an effect on teacher job satisfaction. 2) knowledge sharing affects teacher performance, (3) job satisfaction affects teacher performance, keywords: knowledge sharing, job satisfaction, performance, vocational high school cite this as: abha, a., astuti, w., triatmanto, b (2021). the effect of knowledge sharing on teacher performance mediated by teacher job satisfaction in vocational high schools in malang city. international journal of environmental, sustainability, and social science, 2(1), 31-35. https://doi.org/10.38142/ijesss.v1i3.51 introduction education has an important and strategic role in national development and contributes significantly to economic growth and social transformation. education will create educated people, which is a prerequisite for the formation of a society that is advanced, independent, democratic, prosperous, and free from poverty. quality education according to sallis (2014: 93) is something that is related to passion and self-esteem which is also a requirement for realizing an advanced, modern and prosperous nation life. many countries do not have abundant natural resources but can bring prosperity and welfare to the people (saputra, 2019). this happens because quality education results in quality human resources. efforts to produce quality human beings, one of the important factors is the performance presented by teachers in educational institutions, as a conveyor of knowledge. teacher performance according to getteng, (2012: 87) is the interaction between a teacher's ability to manage and carry out the learning process both in the classroom and outside the classroom, in addition to other activities, such as working on school administration and learning administration, carrying out guidance. and services to students, and carrying out assessments. in the human rerource management approach, teacher performance is an individual performance. individual performance (armstrong, 2003: 76) is the result of a person's work both in terms of quality and quantity based on predetermined work standards. a person's performance reflects the success of an organization, so it is important to measure the results in the form of individual performance. teacher performance is the culmination of three interrelated elements, namely skills, research results have shown factors that affect individual performance in organizations, mubarok (2019); wijaya (2019); al aluf, et al. (2017); paiman (2016); tehseen, et al. (2015); kusumaningtyas, et al. (2015); saputra (2020); chamundeswari (2013) and hayati, et al. (2012) shows that individual satisfaction has a significant effect on one's performance. islam (2017) and kuzu (2014) show a person's success is depicted from individual performance which is influenced by the knowledge sharing factor. knowledge sharing (fahey & prusak, 1998: 53) is defined as an exchange of knowledge between two individuals, one person communicating knowledge, while the other assimilates that knowledge. the problems of this research are (1) how does knowledge sharing influence teacher job satisfaction. (2) how does knowledge sharing affect teacher performance, (3) how does job satisfaction affect teacher performance, (4) how does knowledge sharing influence teacher performance mediated by teacher job satisfaction. the transformation in the education sector taken by the government by applying the concept of a 70 to 30 vocational school and senior high school ratio is a strategic policy that has been successfully realized by the east java provincial education office. as for the higher vocational school ratio, it is expected that teacher performance will produce vocational graduates with competence and be able to compete in the industrial world. east java province is a province with achievements in education at the regional, national international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 32 and even international levels at the elementary school, middle school, senior high school and vaocational school levels. in fact, the last achievement when indonesia was able to be ranked 12 out of 77 countries at the 44th world skill competition (wsc) in abu dhabi in 2017 was the best ranking in the history of indonesia's participation in the competition, where the most representatives of wsc participants were from java. east, because the winner of the 2016 national student competency competition was east java province with 9 gold medals (east java provincial service, 2017). wsc is a continuation of the student competency competition (scc) at the vocational school level which includes competitions at the city, provincial, and national levels which were held in october december 2016 and the international level or called wsc which was held in march 2017. even in the year 2020 malang city won the overall winner of the scc competition in east java province, and east java won the second overall winner of the scc at the national level. based on this description, further testing is needed as recommended by tehseen & hadi (2015) to conduct a study on the factors that affect teacher performance in vocational high schools. as soon as the importance of human resources is in achieving organizational goals, many researchers are interested in conducting repeat research or further research on what factors can affect performance, be it individual performance or organizational performance, as the following description: research results have shown the factors that influence individual performance in an organization. performance (whitmore, 2008: 97) is an act, an achievement or what someone shows through real skills. in the human resource management approach, teacher performance is an individual performance and is the work result of behavior. individual performance (armstrong, 2003: 68) is a person's work both in terms of quality and quantity based on standardwork that has been determined. a person's performance reflects the success of an organization, so it is considered important to measure the results in the form of individual performance. in accordance with the law number 14 of 2005 concerning teachers, in article 10 paragraph (1) states that "teacher performance as referred to in article 8 includes pedagogical competence, personality competence, social competence, and professional competence.knowledge sharing is defined as an exchange of knowledge amongtwo individuals; one person communicates knowledge, while another assimilates that knowledge (jacobson, 2006: 57). furthermore, the knowledge sharing indicators that will be used in this study are in accordance with research from okyere kwakye (2011), namely: individuals, organizational culture, leadership and technology. robbins (2006: 82) states job satisfaction as a positive feeling about one's job which is the result of a characteristic. someone can be said to have a high level of satisfaction, if they have positive feelings about the job, while people who are not satisfied have feelingsnegative against the job. bolger, r. (2001: 35) job satisfaction in the workforce or teachers can be expressed in various ways, namely the teacher stays in school because he feels comfortable, the teacher makes productive efforts, the teacher develops himself with useful activities, one of which is attending training, the teacher is proud of where he works , teachers have responsibility for their work. the research conceptual framework as follows: 1. knowledge sharing on job satisfaction: trivellas, et al. (2015) and varshney, et al. (2013). which provides consistent results. knowledge sharing affects job satisfaction. 2. knowledge sharing towards teacher performance: islam, et al (2017) and kuzu, et al (2014) which provides consistent results. knowledge sharing affects teacher performance. 3. satisfaction with performance: mubarok (2019); wijaya (2019); al aluf, et al (2017); paiman (2016); tehseen, et al. (2015); kusumaningtyas, et al (2015); chamundeswari (2013) and hayati, et al (2012) which provide consistent results that affect job satisfaction on performance. figure 1: research conceptual framework knowledge sharing (x) -individual -organizational culture -leadership -technology okyere-kwakye (2011) job satisfaction (y1) -persistence -productive efforts -self-improvement -pride in the job place bolger r. (2001) teacher performance (y2) -pedagogical competency -personality competency -social competency -professional competency permendiknas no. 16 (2007) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 33 method the study population was 1156 (one thousand one hundred and fifty six) civil servant teachers in state vocational schools in malang. the data obtained through a questionnaire is data about the responses of respondents related to the variables studied. responses given by respondents were measured using a likert scale from weight 1 = strongly disagree (sts), weight 2 = disagree (ts), weight 3 = neutral (n), weight 4 = agree (s) and weight 5 = strongly agree (st). the data analysis technique was performed using structural equation modeling (sem) with the help of amos 23 (analysis of moment structure) software and spss 21 and spss. results and discussion the results of the study prove that knowledge sharing affects teacher performance. the results of this study are in line with the results of research by varshney (2013). and trivellas, et al. (2015), research shows that knowledge sharing has a positive effect on job satisfaction, therefore, job satisfaction can have a positive relationship with knowledge sharing, varshney (2013). the greater the level of teacher involvement in the decision-making process, the greater the job satisfaction and performance of trivellas, et al. (2015). the results of this study support the results of previous studies, namely the existence of a positive relationship between knowledge sharing and individual performance, besides that knowledge sharing has a significant effect on individual performance according to the study. islam, et al (2017) and kuzu, et al (2014). knowledge sharing activities that are implemented help accelerate the implementation of existing tasks and can help improve teacher performance in schools. in the implementation of knowledge sharing in vocayional school in malang city, if the innovation program that is started can be developed, then each teacher will be motivated to share knowledge sharing and individual experiences in order to come up with creative ideas, new methods and improvement of work processes. kuzu, et al (2014) emphasized that the quality of the teaching and learning process is greatly influenced by the professional abilities of the teachers. a teacher will be able to carry out his duties if he has the knowledge and skills and broad insight in his field. this is based on the premise that a teacher will be able to carry out his duties properly if he has extensive knowledge and skills and insight in his field (predana et al, 2020). to improve performance, teachers must always try to be on time, use appropriate learning methods and strategies, and attend seminars or trainings so that they can improve the quality of learning. the research result states that there is a positive and significant effect of job satisfaction on teacher performance. these results support the research conducted by mubarok (2019); wijaya (2019); al aluf, et al (2017); paiman (2016); tehseen, et al. (2015); kusumaningtyas, et al (2015); chamundeswari (2013) and hayati, et al (2012). thus the teachers at these schools can improve their performance if job satisfaction increases. job satisfaction has a relationship with promotion and supervision in improving work performance and the desire of employees to influence decisions to stay in the organization or not, al aluf, et al (2017). this is in line with the findings of paiman (2016); tehseen, et al. (2015); kusumaningtyas, et al (2015); chamundeswari (2013) and hayati, et al (2012), namely that job satisfaction can increase performance where the aspects that affect the potential for performance consist of the ability physical, abilitymental, educational and work experience. according to mubarok (2019) and wijaya (2019) job satisfaction affects one's performance so that it is more productive. a teacher who is satisfied with his work will be more committed to work than one who is dissatisfied and works more effectively. based on the description above, job satisfaction affects teacher performance. if job satisfaction is high it will be followed by an increase in performance. the influence of knowledge sharing on performance is perfectly mediated by job satisfaction. this is evident where the mediation of job satisfactionsignificantpositive. in general, teachers at vocational school have high knowledge sharing and knowledge sharing itself is mediated by perfection by job satisfaction, meaning that performance will increase if job satisfaction can increase knowledge sharing of these teachers. the results of this study prove that job satisfaction can be a mediating variable in the influence of knowledge sharing on performance where in this case the mediation is declared perfect because when knowledge sharing is influenced by job satisfaction, the indirect effect of knowledge sharing on performance is better. the research results prove that job satisfaction is a moderating variable, so job satisfaction is a variable that is "so strong" in influencing the relationship between knowledge sharing and performance. which means, that if the knowledge sharing given to teachers is high, it will cause teacher performance in schools to be high too, but this depends on the job satisfaction given to the teacher. some of the limitations contained in the implementation of this study are this research was conducted in early 2020 where the covid pandemic and health protocols had not been implemented in indonesia, especially for the world of education where learning before and after the covid pandemic was different, before the covid pandemic learning was carried out face-to-face, while after the covid pandemic learning was carried out online, which is as good as whatever online learning can not be as good and as good as face-to-face, so the results of this study cannot be generalized to object research after the covid pandemic. knowledge sharing can only be done in general matters, for example entrepreneurship, learning strategies, ways to motivate students to study hard and so on. knowledge sharing can also be carried out between teachers with the same subjects, for example mechanical engineering with mechanical engineering, physics teacherswith physics teachers and it cannot be done sharing knowledge between different subjects for example chemistry with english, indonesian with mathematics and others. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 34 conclusions knowledge sharing reflected by the individual, organizational culture, leadership and technology. the organizational culture that was most appreciated by the respondents was reflected in the ability to apply the knowledge that had been obtained. job satisfaction can be reflected by persistence, productive efforts, attitude of self-development and pride in the workplace. the greatest support for job satisfaction is the attitude of self-development which is reflected in a teacher developing teaching skills. teacher performance is reflected by pedagogic, personality, social and professional attitudes. the most teacher performanceappreciation is a professional attitude, especially in terms of following training to improve performance. reference armstrong, m. 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(2017). assessing the impact of motivation, job satisfaction, and work environment on the employee performance in health care services, international journal of scientific and technology research, faculty of economics and business, 6. 927 a critical review of the sustainability of south africa's health system, user satisfaction and key performance scores volume: 4 number: 3 page: 927 942 shenaaz gani1 1university of south africa, south africa corresponding author: shenaaz gani e-mail: harunamaama@gmail.com article history: received: 2022-11-03 revised: 2023-03-14 accepted: 2023-05-15 abstract: the south african government has made accessibility and equity the primary focus of its health policy objectives since 1994. however, the extent to which these policies achieve their aims of lessening inequality needs to be synthetically documented. this study critically reviews and synthesizes the literature on the nature of the south african health system, user satisfaction and critical performance scores. the study conducted a content analysis of several research papers and policy papers in the south african health sector. the review showed that the current health system is dualistic, indicating that the public health system needs to be living up to the national core scores. the evidence demonstrated ongoing discrepancies in access to and use of health services, notwithstanding legislative initiatives. it has negatively impacted households' satisfaction levels. moreover, the review showed that users' perceptions of the quality of public healthcare services are deteriorating in south africa. there is evidence of treatment delays, long waiting times, acute shortages of doctors, specialists and nurses, a lack of appropriate medication and poor health services delivery. the evidence provided about the south african health system can contribute to global policy discussions about health equity, the use of health services by households from different socioeconomic backgrounds, and how policies can increase access to quality sustainability, health system, patient safety, leadership, corporate governance, operational management, national core standards health care for low-income households. keywords: sustainability, health system, patient safety, leadership, corporate governance, operational management, national core standards. cite this as gani, s. (2023). “a critical review of the sustainability of south africa's health system, user's satisfaction and key performance scores." international journal of environmental, sustainability, and social sciences, 4 (3), 927 942. introduction the south african government and other stakeholders have made some initiatives to improve and alter the country's health system, particularly access to health care and infrastructure. it has led to several health reforms, legislation passing, and policies (lebese et al., 2018; maseko & harris, 2018). enhancing the health system, which would extend to economic prosperity, is the primary goal of the health reforms. due to this, numerous policy frameworks and techniques to accomplish this goal have been discussed (belli et al., 2018). these actions and policies implemented by the south african government are meant to improve and expand access to healthcare and the capacity of health practitioners. these policy frameworks and initiatives aim to achieve the south african government's transformation goal (maphumulo & bhengu, 2019). another area for characterizing the primary healthcare dilemma in south africa is inadequate capacity. unusually, policymakers, management, healthcare professionals, associations, and healthcare consumers agree on the significance of reviving primary care. this mailto:harunamaama@gmail.com 928 consensus results from a shared understanding that healthcare delivery is the anchor of a country's prosperity and productivity while having the potential to enhance patient outcomes and keep costs under control (michel et al., 2020). these policies and guidelines aim to increase the proportion of patients with a primary care physician while providing them with new tools to improve service delivery (docrat et al., 2019). there have been debates and discussions on improving the south african health system at various levels. key issues dominating the discussion include the following: what is the nature and state of the south african health system? what types of performance account for health system improvement, and how are they measured? moreover, how can the south african health system improve, and how should the health system be structured, among other subjects that have been debated in the health system debate? despite the numerous debates, there is a consensus that the health system and the various health facilities and departments should improve how they operate and positively impact healthcare delivery in the country (maseko & harris, 2018; gilson et al., 2020). these ideas also demand that organizational structure and system-level funding be based on evidence of their functioning. given the size of the investment required to rejuvenate the south african health system, it is reasonable to question whether the evidence substantiates current initiatives to expand, outfit, and empower the health sector. it is evident that various stakeholders, especially the government and health professionals, seek ways to improve the south african health system (malakoane et al., 2020; michel et al., 2020). a thorough understanding of the current health system should be a starting point. however, no study provides a comprehensive review of the health system in south africa and the satisfaction of users. given this gap in the literature, this study critically reviews and synthesizes the literature on the nature of south africa's health system, user satisfaction and critical performance scores. this paper presents a critical analysis of the state of health in south africa. the study focuses on the nature of south africa's current health status along with information on south africa's current health status, the satisfaction of healthcare users, essential performance indicators, and government-designated priority areas. the paper further provides a critical review of the effectiveness, equity, and efficiency of healthcare services in south africa by reviewing the access to healthcare, the quality of healthcare being provided, and the financial stability of the health system. critical areas reviewed include the resources at the disposal of the public health sector; the standard of health care being provided to south african citizens; the management of healthcare facilities, and the factors that have impacted the provision of health services. understanding the nature, effectiveness, relevance, and consequences of the south african health system and policy frameworks in achieving transformations is made more accessible by this review which exposes the sorry state of affairs of the south african health system. methods the research entails a desktop document analysis of published materials, particularly those on health systems produced by researchers, experts and the south african government. the study conducted a content analysis of several research papers and policy papers in the south african health sector. researchers like maama (2020) and sogfa et al. (2022) agree that reading and analyzing public documents using a content analysis research strategy is valid and reliable. the documents and literature were read from cover to cover to comprehend the significant goals and their strategic ramifications. the websites of research databases, the department of health and other government entities in charge of health were visited to download research papers and policy documents about healthcare delivery in south africa. these documents were critically evaluated to determine how well the healthcare in south africa is administered to support the south african 929 government's transformation objective. the scope of this paper needed to allow for a complete examination of the literature. given this delimitation, the study focused on south african health sector literature. the literature search started with a recent systematic literature review of the efficacy of primary care in south africa to find relevant research to include in the study. several keywords, including the health system, patient safety, health leadership, health sector corporate governance, operational health management, national core standards, and south african health policies and regulations, among others, were used for the literature search. then, starting with papers that focused on health system efficiency, the study looked for studies that had been published in the following databases: the web of science, scopus, emeralds, elsevier and pubmed. studies were considered as long as they addressed one or more of the definitions of the south african health system, assessed the effects on quality, outcomes, or costs, and presented or quoted original, peer-reviewed analyses. the study only referenced a portion of these publications to prevent repetition, selecting those that highlight ideas particularly relevant to the current policy recommendations while attempting to represent the documents consulted accurately. the reference list contains the complete list of the documents and publications that served as the foundation for the review. result and discussion an overview of the south african health system. south africa’s public health sector is responsible for servicing around 84% of the population (ndoh, 2013a). however, there are concerns about the public health sector needing to be more funded and capitated, which has significantly affected the quality of health delivery in the sector (docrat et al., 2019). the causes for the poor quality of health services are diverse and complex, and it is only through establishing a benchmark that quality can be assessed for creating room for improvement (gilson et al., 2020). this paper proceeds by first defining the quality of health care. the paper defines quality in health care as the six dimensions of quality that can be intrinsically measured, as set out by the who in 2006 (market al., 2010; ndoh, 2013a, p. 2). they are: 1. safety: providing healthcare in a way that reduces user hazards. 2. efficiency: providing healthcare services that minimize waste and maximize the utilization of limited resources. 3. patient-centredness: delivering healthcare that considers patients' preferences, rights and cultural variations. 4. accessibility: prompt delivery of medical treatments while maximizing coverage. 5. equity: equity provides healthcare without regard to a person's gender, race, ethnicity, or socioeconomic standing. 6. effectiveness: providing healthcare in a way that meets policy objectives and intended health effects. governments could better understand the idea of quality in healthcare thanks to the who's recommendations. two different quality assurance systems have emerged globally to guarantee the quality of medical services. the first is governed by specific regulation, as practiced in the united kingdom, where a regulatory body is established through law and given specific inspection and enforcement powers to regulate health facilities (ndoh, 2013a, p. 4). the second type of quality assurance system is more voluntary and informal, where health facilities voluntarily comply with accreditation and certification processes. this quality assurance system usually has no enforcement powers (ndoh, 2013a, p. 4). government is responsible for the wellbeing of its citizens. governments need to regulate the affairs of their country to protect their citizens from harm. specific sectors may be regulated for specific reasons, the most pertinent of 930 these being in the public's best interest. it is for this reason that the health sector is so highly regulated. by regulating the industry, better healthcare quality can be attained (ndoh, 2013a, p. 4). the office of health standards compliance (ohsc), a body mandated to monitor and enforce compliance to ensure excellent health care, was established in south africa as a result of the following significant changes: 1. in 2003, the national health act was passed. the act offers the overall legal basis for a planned and standardized healthcare system. the act specifies the rights and obligations of healthcare providers and users to ensure an improvement in the standard of healthcare; the act called for the ndoh to establish an office of standards compliance (ohsc, 2017:3). 2. the south african policy on quality in health care was issued in 2007. the significance of the office of standards compliance in assessing the quality of healthcare services was reaffirmed in this paper (ohsc, 2017:3). 3. the core standards for health establishments were introduced in april 2008. it introduced a group of quality standards that are well-regarded and research-supported (ohsc, 2017:3). 4. the 10-point plan was released in 2009, reiterating the government's dedication to providing high-quality healthcare (ndoh, 2013a, p. 8). 5. in january 2011, a revised set of national core standards (ncs) was published, and this set of evaluation instruments is extensively employed in the public sector to measure performance. a second subset of the ncs, consisting of the six areas of most serious patient concern, was developed and used in the baseline audit of all public health facilities during the 2011–12 fiscal year (ohsc, 2017:3). 6. the negotiated service delivery agreement (nsda) between the president and the minister of health entitled “a long and healthy life for all south africans” was developed in 2011. outcomes 2 and 4 specifically deal with health services reform (ohsc, 2017:3). 7. in august 2011, the green paper was published, the policy paper for nhi in south africa (ndoh, 2013a, p. 10). 8. in 2017 the white paper was gazetted and is now the nhi policy paper, the foundation of new health insurance. the ncs describes the essentials for healthcare quality based on six quality elements: acceptability, safety, reliability, equity, accessibility, and efficiency. these elements are called the ministerial priority areas. these six ministerial priority areas are further grouped into seven domains. the six ministerial priority areas, primarily anchored in patient rights, clinical governance and care, and clinical support services, are shown graphically in figure 1. the six aspects of quality inform these domains. 931 source: ohsc 2017:4 figure 1. structure of the seven domains of the six ministerial priority areas figure 1 presents the structure of the seven domains of the six ministerial priority areas. the national core standards set the benchmark for high-quality medical care. these criteria are concentrated at the healthcare facility's level, where healthcare is provided. patient rights, safety, clinical governance and care, and clinical support services are the first three domains, and they are all closely related to giving patients high-quality medical care (mail & guardian, 2012, p. 1). the remaining categories include operational management, public health, leadership and corporate governance, and facilities and infrastructure, which form the support network that would guarantee the availability of health care (mail & guardian, 2012, p. 1). as a result of the above journey, the ohsc in south africa was established in 2013 following the amendment to the national health act no. 61 of 2003, "to protect and promote the health and safety of people as the cornerstone of quality healthcare" (ohsc, 2017:3). the annual inspection report aims to determine compliance of public health facilities with the ncs and more specifically the core standards as depicted in figure 1. since its inception, the reports produced by the ohsc have given details of the results of the inspections conducted over the years. these outcomes relate to applying clinical recommendations, procedures, efficient referral networks, and leadership and governance following nhi policy (ohsc, 2017:3). the 2016/17 yearly inspection report serves as an example of the work done by the ohsc. it noted gaps between the prescribed and actual situation. these gaps were similar to previous inspection reports. the report mentioned that governance structures could have been more effective, with a negative impact on leadership, and there needed to be more evidence of oversight, accountability and good management. public health expenditure, access to health services and users’ satisfaction the south african government spent r15.6bn of its consolidated national and provincial budget on health in 1994/95. it represented 10.5% of its consolidated national and provincial budget spending and 3.5% of gdp (national treasury, 1995). this amount increased by 1050% to r183bn in 2016/17 (doh, 2015, p. 47). the increase amounted to 11.7% of the government's consolidated national and provincial budget expenditure. this reallocation of resources and increase in health spending suggests that south africa needs to consider the value it is receiving for the money spent on health. notwithstanding these increases, inequality is more significant today in south africa than it was at the end of apartheid, as evidenced by the gini coefficient (deghaye, mckenzie & chirawu, 2014:7). one reason is that, in 1990, when apartheid was ending, the health system was extended without increasing the capacity to close the inequality gaps in the distribution of 932 health/social services and resources. to some extent, the introduction of phc and system reform has contributed towards improving the health services for people experiencing poverty but still needs significant disparities between previously disadvantaged people (burger, bredenkamp, grobler & van der berg, 2012). in this respect, a two-tier health system still exists, whereby the government subsidizes the private sector through tax rebates and other hidden subsidies in the general training of doctors and other medical personnel (obuaku-igwe, 2015, p. 120). following this, the white paper presented two primary rationales for establishing national health insurance (nhi): the heavy burden of the disease plaguing the country and the structural problems in the health sector. a significant difference exists between the satisfaction levels of households receiving health care in the public and private sectors. the statistics released by statssa (2017b:21) in the ghs for 2017 indicated that just more than half of the households surveyed (55.1%) were very satisfied with their healthcare service received from public healthcare facilities. in contrast, table 1 shows that 91.5% of households receiving healthcare services from the private sector were delighted (statssa, 2017b). table 1. level of satisfaction with public and private healthcare facilities by province level of satisfaction with the healthcare institution province wp ec nc fs kzn nw gp mp lp rsa public health care ve1y satisfied 48,3 59 1 ' 49,7 48'1 46,9 46,7 55,8 62,3 75 1 ' 55,1 somewhat satisfied 22'1 30,2 28,8 23,0 34,0 27,6 26,8 24,2 14,9 26,7 neither satisfied nor dissatisfied 11 3 ' 4,6 7,6 10,9 12,5 7,2 8,7 5,3 4,2 8,4 somewhat dissatisfied 6,8 3,8 4,8 9,5 3,2 6,4 3,9 4,3 4,1 4,5 ve1y dissatisfied 11,5 2,3 9,1 8,6 3,4 12,l 4,9 4,0 1 7 ' 5,3 total 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 private health care ve1y satisfied 93,2 96,0 86,9 86,6 86,6 90,9 92,0 950 93,2 91,5 somewhat satisfied 3,7 3,4 7,0 8,3 10,6 7,2 5,8 2,7 3,5 5,8 neither satisfied nor dissatisfied 1,0 0,2 3,9 2,4 2,0 0,5 1,4 1,3 1 8 ' 1,4 somewhat dissatisfied 0,9 0,5 0,4 1 4 ' 0,6 1,1 0,5 0,0 0,6 0,7 ve1y dissatisfied 1,3 0,0 1,7 1 3 ' 0,3 0,3 0,4 1,0 0,9 0,6 total 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 source: statssa 2017b:23 table 1 demonstrates that private medical aid coverage in the country was 16.9% of the population or 9.5 million people in 2017, and at least one member of a household belonging to a medical aid scheme, as depicted in table 2 (statssa, 2017b, p. 24) table 2. medical aid coverage, 2002–2017 indicator (numbers in year 2002 2004 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 933 thousands) the number covered by a medical aid scheme 7284 7268 8057 8502 8967 8312 9157 9608 9470 9307 9447 9475 number not covered by a medical aid scheme 3844 5 3966 6 4126 6 4128 4 4160 6 4301 3 4281 9 4330 0 4394 6 4506 5 4564 6 4665 4 sub-total 4578 4693 4 4932 2 4978 6 5057 3 5132 5 5197 6 5290 8 5341 6 5437 2 5509 3 5612 9 the percentage covered by a medical aid scheme 159 155 163 17. l 177 162 176 182 177 17. l 17. l 169 do not know 140 58 101 19 23 0 58 36 46 71 53 24 unspecifie d 53 57 56 347 254 249 291 161 541 308 474 369 total population 4592 1 4704 9 4947 9 5015 2 5085 0 5157 4 5232 5 5310 4 5391 2 5475 0 5562 0 5652 2 source: statssa 2017b:24 however, the above is survey data, which, by its nature, tends to differ from actual numbers. for a more accurate depiction of the number of people who had access to private healthcare services, the council for medical schemes (cms) data was consulted. according to the cms 201819 annual report, there were 4.039 million principal members of medical schemes and 8.916 million beneficiaries. it is less than the numbers of statssa. thus, the public health system is responsible for more people than suggested by the survey. nevertheless, it should keep the proportionate satisfaction levels the same as the difference is not substantial, that is around 600000 people. performance scores of the south african health system according to the ncs's six priority areas south africa has around 3200 public clinics, 325 public hospitals and 324 community health centers (ohsc, 2017:10). these health service providers provide health services to citizens. it was made evident during a regular inspection conducted by the ohsc. for instance, the latest inspection conducted by the ohsc was in the 2016/17 financial year. the inspection provided the following facts: 649 (17%) public health facilities were inspected to monitor compliance with the ncs. according to the ohsc, facilities inspected should score at least 80% to be accredited facilities with an acceptable level of care. the inspection further provided some facts about the quality of health services in the various provinces. for instance, only two of the 59 limpopo clinics inspected scored over 50%. in the eastern cape, only 12 of the 100 clinics inspected achieved over 50%, with the remaining clinics scoring between 30% and 39% (cullinan, 2017, p. 1). similarly, of the 53 clinics inspected in the free state, only five scored over 50%. the following paragraphs discuss the findings of the ohsc according to the six priority areas identified by the ncs. the ohsc reported individually on the performance scores of each of the nine south african provinces, distinguishing between hospitals, community health centers and clinics. overall, hospitals had higher average 934 performance scores than community health centers and clinics (ohsc, 2017:18). table 3 lists the scores for the six ncs priority areas. table 3. six ministerial priority areas priority area percentage range for different provinces availability of medicines and supplies 47% to 69% cleanliness 46% to 55% patient safety 45% to 60% infection prevention and control 51% to 59% values and attitudes of staff 56% to 66% waiting times 64% to 68% source: ohsc 2017:18 availability of medicines and supplies. an essential supply in any health center or hospital is medicine. a lack of it can be disastrous as patients may not receive the needed care. however, there have been reports of nonavailability of medicines and supplies at these health facilities. according to a former head of a trauma unit in one of the hospitals, "government hospitals often ran out of pain-killing drugs…one day we ran out of panado, so we had to use morphine even on small babies” (kane-berman, 2014, p. 4). confirming the claim by the head of the trauma unit, the stop stockouts project, run by a civil society organization, also conducted a national survey in 2015 that revealed that stockouts had increased from 2014 to 2015 (stop stockouts, 2015, p. 1). the 2015 report indicated that one in three facilities was affected by arv or tb medicines stockouts in the three months before the survey. table 4 shows the percentage of facilities, according to province, reporting at least one arv or tb medicine stockout in the three months before the survey for 2013–2015. table 4. percentage of facilities reporting at least one arv or tb medicine stockout province facilities reporting at least one arv or tb medicine stockout %(n/n) 2013 2014 2015 eastern cape 20% (89/447) 28% (1411509) 32% (148/465) free state 54% (90/167) 28% (411147) 53% (711135) gauteng 20% (58/284 25% (71/283) 56% (157/278) kwazulu-natal 14% (45/322) 19% (83/436) 26% (108/417) limpopo 41% 989/218) 29% (77/266) 25% (63/248) mpumalanga 26% (58/224) 40% (82/205) 74% (163/220 northern cape 18% (11/62) 21% (231107) 23% (281123) north west 4% (8/ 182) 39% (86/222) 41% (92/223) western cape 5% (11/223) 4% (10/279) 12% (32/261) south africa 21% (459/2 139) 25% (614/2 454) 36% (862/2 370) source: stop stockouts 2015:2 the evidence in table 4 demonstrates that the overall stockout has increased since 2014 from 25% to 36% in 2015. the increase was partially attributed to a widespread national stockout of adult art products during the survey period (stop stockouts, 2015, p. 2). according to the 2016/17 office of health standards report, there was no significant improvement in the 935 availability of medicines and supplies from 2014 to 2017. figure 2 shows the availability of medicines and supplies. the improvement across provinces has yet to be demonstrated. source: ohsc 2017:19 figure 2. availability of medicines and supplies scores per province from 2014/15 to 2016/17 medication stockout problems are aggravated by the persistent failure to pay suppliers. the problem of non-payment has also impacted staffing, and there have been significant losses in nursing staff (kalonji & mahomed, 2019). the national health laboratory service (nhls), responsible for hiv and tb testing and cancer screening in the public health system, was in a critical condition in 2015 due to the outstanding funds owed by provincial administrations. with diagnostic facilities, doctors can treat and medicate patients. it was also understood that the nhls was "lacking skilled staff'" such as pathologists with extensive experience who were demoralized by the situation and being replaced by young inexperienced personnel (bhekisisa, 2015; beli et al., 2018). treatment delays have been a common problem, which is still unresolved. in 2017, the chris hani baragwanath hospital in soweto had a backlog of thousand patients waiting for various medical procedures. mrs. kubheka, a 55-year-old female, was advised in february 2017 that she would have to wait seven years for hip replacement surgery. there was also a backlog of 26 000 surgeries in limpopo, and patients diagnosed with cancer needed to wait 12 months from diagnosis to start treatment (wilson, 2018). this information paints a gloomy picture of the south african health system. clinical support services are necessary to provide clinical care, such as ensuring the timeous availability of medicines and efficient provision of diagnostic, therapeutic and other support services. cleanliness. hospitals continue to get media complaints about the state of cleanliness of facilities regularly. according to reports, many hospitals and clinics are perceived by patients and users as being unclean, disorganized, and unsanitary (ndoh, 2013a, p. 16). the unhygienic health environment may lead to infections associated with health care, which could compromise the health outcomes of the patients. these observations are reflected by the 2016/17 ohsc report results. figure 3 shows the cleanliness priority area scores by province. figure 3 demonstrates that gauteng and kwazulu-natal had the highest cleanliness priority scores compared to other provinces (ohsc, 2017:20). 936 source: ohsc 2017:20 figure 3. cleanliness scores per province from 2014/15 to 2016/17 patient safety. the research titled "saving babies" by the medical research council was published in may 2015. it tracked the number of live births, neonatal fatalities, and reasons for newborn mortality in south african healthcare facilities between january 2012 and december 2013. according to the research findings, more than 80 000 infant deaths were recorded in 588 public facilities over two years (mrc, 2015). another incident pointing to a lack of attention to the safety of patients is when on 2 march 2017, the roof at the entrance to charlotte maxeke academic hospital in johannesburg collapsed. two people were trapped under the rubble, and five sustained minor injuries (khoza, 2018). the life esidimeni disaster, during which 144 people died, also highlights the issue of patient safety within the public health sector. this tragedy's positive outcome is its extensive coverage, highlighting the need for patient safety (zille, 2018). these previous incidences show continued poor management in the public health sector, highlighting how the healthcare system is being destroyed. it draws attention to the appalling disrepair of many hospital buildings, where elevators break down regularly, and patients must be carried up and down the stairs on stretchers. renovations, if initiated, are "often halted midway without any explanation," and the works are usually "amateurish and sub-standard" (groundup, 2017). infection prevention and control. regarding infection prevention and control in the south african health system, the ohsc noted the following deficiencies per the 2016/17 inspection; hospitals are not providing isolation facilities for infectious and communicable diseases, which impacts patient safety. there were no policies or procedure manuals relating to the isolation of patients; there was no evidence of hand washing campaigns; there was no evidence of educational material for staff and patients regarding common healthcare-associated infections; educational material relating to specific infections such as swine flu, cholera and methicillinresistant staphylococcus aureus (mrsa) was not available (ohsc, 2017) values and attitudes. the values and attitudes of health workers are the personifications of any health system (who, 2015). it has been accepted by politicians and health managers alike, and if the human resources being applied in health do not improve, the overall performance in health will not improve. since 1994 there have been several positive initiatives to address this element of health, including financial incentives offered to those engaged in public health. unfortunately, the roll-out of these initiatives has been hampered by implementation flaws (gray & vawda, 2016). 937 the human resources for health (hrh) strategic plan was formulated in 2011 and concedes that the human resource element of health requires much attention (doh, 2011a, p. 7). the values embedded in the human resources for health (hrh) strategic plan include the need to; provide patient-centered quality health care; ensure universal coverage and universal access to health care; and enable an innovative and caring environment for health professional development and patient care (doh, 2011a, p. 76). the hrh strategic plan also acknowledges that the attitudes of healthcare providers need to be determined, and the document proposes an audit of attitudes (doh, 2011a, p. 113). illegal labor strike action by healthcare workers and nurses also creates the impression of an absence of care for patients and speaks to the attitudes of the healthcare workers and nurses. news 24 reported in 2017 that the gauteng health department had paid more than r1 billion to settle 185 medical negligence cases since january 2015. in addition, another 51 cases before the court were expected to claim some r414 million. babies with brain damage accounted for 76% of these claims (raborife, 2017). the annual report by the doh for the 2016/17 year indicated that r13.4 billion had been allocated to medico-legal liability, which represents a growing portion of the department's budget that could be better spent on providing quality care. according to the then gauteng health mec gwen ramokgopa, the more disturbing revelation was that none of the staff members involved in the negligence cases had been disciplined (raborife, 2017). this lack of accountability is further evidence of a failing public health system, and these failures would need to be corrected as the first step toward achieving uhc. waiting times. an unequal distribution of health professionals across the various provinces plagues the south african health system. the unequal distribution of health services across the country is evidenced by the 33 specialists per 100 000 residents in the western cape compared to 1.3 specialists per 100 000 in limpopo. according to the groundup (2017b) report issued in november 2017, the state of clinics in east london was cause for concern. after receiving complaints from community members, groundup decided to investigate the newlands clinic, which is responsible for servicing close to eight villages in nxarhuni outside mdantsane in east london. the investigation revealed that the registration of patients was done in a tent that was not insulated against rain or severe heat. the day the clinic was visited, only one nurse was on duty. one patient who arrived before 07:00 had to walk five km to the clinic. there was no certainty that he would be attended to that day, even though he was only there to take his treatment and did not require the nurse's service. the second visit to the clinic a week later also found only one nurse on duty, and it was an icy cold and windy day which was not made any easier by the tent. in addition, there was no electricity or running water available at the clinic that day, and patients had to relieve themselves in pit toilets. a doctor is only available at the clinic twice a month, and if communities desperately need the services of a doctor, they need to travel to mdantsane, and transport money is required (groundup, 2017b). the 2017 report by the ohsc noted that patient privacy needed to be maximized in the provision of care, specifically where doors, screens and curtains would be left open while attending to patients. it points to patients being treated without respect and care. there needed to be more patient rights, and posters and help desks were not available at the entrance of hospitals. leadership and corporate governance. damage to the leadership and corporate governance applicable to the public health sector came in several forms and ways. one example is then president thabo mbeki's refusal to acknowledge the growing hiv/aids pandemic and dismiss the use of arvs. this denialist response compounded the burden of the disease. it served 938 as one reason for the exodus of medical professionals from the public sector into the private sector or through emigration. this decision demoralized health personnel and further pressured those who remained in the public sector. a further indication of the lack of trust in the government's ability to lead and govern is found in the free market foundation's statement on nhi: “the nhi will act like a huge medical scheme. when compared to the compensation fund, which currently receives about r8-billion a year in income and has r52-billion in assets, most of which is administered by the public investment corporation (pic), which employs 1,630 people and last year [2015], paid out r1.4billion in medical claims, the nhi budget is 32 times larger, total claims payable are likely to be 100 times more, not including paying suppliers, and it will need between 52,000 and 160,000 employees. if the government cannot run an r8-billion fund efficiently, how will it manage an r256-billion fund? the famous us satirist pj o'rourke summed up the situation succinctly when he said, "if you think healthcare is expensive now, wait until you see what it costs when it is free" (free market foundation, 2016:1) operational management. government is resolute about pursuing affirmative action policies and cadre deployment, implying that public sector appointments are based on "race and political allegiance to the ruling party" (kane-berman, 2014, p. 2). it is essential to understand that this is the government's policy and that the required skills and experience would be considered secondary in making an appointment. it does not mean that all public health personnel are unqualified, but a substantial number are (kane-berman, 2014, p. 2). according to kane-berman (2014:3), the lack of accountability has become a part of the political culture in south africa: “people who fail to do their jobs because they know they can get away with it” (kane-berman, 2014, p. 3). the lancet series on health had this to say about the poor management in the public health sector: poor leadership and stewardship (taking responsibility) run like ruinous cancer through the public health care system. post 1994, many inexperienced managers were placed in positions of seniority and have struggled to deal with significant challenges, particularly human resource management. incompetence within the public sector is widespread, and the government needs more political will to manage underperformance in the public sector. loyalty rather than the ability to deliver has been rewarded. leaders and managers have not been held accountable when mistakes have been made. without concerted efforts to change national thinking on accountability, south africa will become a country that is not just a product of its past but one that is continually unable to address the health problems of the present or to prepare for the future (chopra et al., 2009, p. 1027) gross inefficiencies in the public healthcare sector are not going unnoticed. the report released on 21 june 2018 by a particular investigating unit (siu) about the corruption in the department of health (doh) between january 2006 and may 2010 revealed gross mismanagement and abuse of power. despite the report being finalized in february 2017, it was withheld as the siu implicated 12 public servants and politicians in corruption, fraud, irregular, fruitless and wasteful expenditure, financial misconduct, and irregular procurement (cokayne, 2018, p. 1). r1.46 million had been spent on irregular, fruitless and wasteful expenditure. in contrast, the irregular expenditure, fraud and financial misconduct relating to developing a turnaround strategy amounted to losses of r329.7 million. the losses relating to irregular, fruitless and wasteful procurement amounted to r2.1 million—a further r299.46 million related to irregular procurement (cokayne, 2018, p. 1). a letter written to the then provincial premier ace magashule by some doctors working in public health facilities in the free state in 2015 explains the “constant shortage of even the most basic medications and consumables” and the impact of this on staff carrying out their duties. in the 939 dihlabeng hospital, around “300 patients on a waiting list for spectacles, but [could not] get it due to lack of funds”. problems and issues listed included the ambulance crisis, the capped x-ray services, and doctors needing to be employed but unnecessary management positions being created (groundup, 2017a). discussion and policy implications. the literature review showed that adequate healthcare as a direction of health systems and as a set of health services provided in south africa could enhance quality, outcomes, and cost of care. the evidence favors measures that improve infrastructure and service delivery and enhance practitioners' capacity to carry out their duties and realign health systems. there are various measures in the policy paper for nhi in south africa, the negotiated service delivery agreement (nsda) and the core standards for health establishments that are meant to strengthen primary care. these policies and frameworks hoped that the primary care workforce would be increased, primary care practitioners will be given new skills, and the current delivery system would be reoriented through organizational and payment reforms. the analysis of the evidence backs initiatives to improve providers' capacity to provide primary care services and to refocus health systems on primary care. there is less proof, though, that broadly expanding the number of south african doctors can improve health outcomes and slow healthcare spending growth unless these initiatives are effective. the evidence supports the expansion and ongoing review of the initiatives already in place to equip health professionals better to perform essential primary care functions. payment reform (for instance, lessening the importance of fee-for-service payments), in-kind support (for instance, continued investment in health information technology), and technical help (for instance, a primary care "extension service") are all examples of policy interventions that are needed. increasing the quantity of primary care-trained physicians will be necessary to redirect the healthcare system. the public's perception of primary care needs to be improved. capital investments need to be redirected away from high-tech procedural services with little impact on population health and toward community-based primary care. communication between specialists and primary care providers needs to be improved. all these factors contribute to meaningful system-level change. additionally, even if the workforce is reluctant to adapt, payment reforms to lessen the importance of 'cash and carry' payments and close the pay gap between cognitive and procedure-based services may contribute significantly to reorientation. the analysis of the evidence indicates that these systems have a significant impact on patient care. the debate shows that despite policy interventions resulting from the reform, the longestablished characteristics of the health system are likely to shift towards primary care slowly, even with significant incentives. increasing the number of primary care professionals may lose a significant opportunity to enhance the quality of health care delivery in south africa without focused measures to reorient local health systems and improve the capabilities of primary care professionals. the determined pursuit of primary care as a health systems approach, on the other hand, is expected to positively affect the quality, outcomes, and cost of healthcare in south africa, according to the available research. conclusion the degree to which the various health policies and frameworks in south africa have succeeded in reducing inequality has yet to be discovered and synthetically documented. this study reviewed existing literature to evaluate the state of the health system in south africa. this study aimed to examine the nature of healthcare delivery in south africa. the state of the south african health system was assessed by researching the performance according to the six priority 940 areas and other performance scores. these priority areas comprised safety, efficiency, patientcentredness, accessibility, equity and effectiveness. the study performed a document analysis of research publications and policy documents in the south african health industry was done for the study. the evaluation revealed that the present health system needs to catch up to the national core scores and has a detrimental effect on household satisfaction levels. the results showed that, despite legislative efforts, there still needs to be more disparities in access to and use of health care. the review also revealed that users' opinions of south africa's public healthcare systems are worsening. there is proof of treatment delays, lengthy wait times, severe shortages of physicians, specialists, and nurses, a lack of the proper medications, and subpar delivery of 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(2023). “effect of outsourcing strategies on the operational performance of small and medium scale enterprises in ghana.” international journal of environmental sustainability and social science, 4 (3), 908 914. introduction the workplace today is in a state of metamorphosis, with every aspect of the organization penetrated by contemporary issues such as customer satisfaction and their diverse demands, competitive advantage, revenue and expenditures, organizational culture, technological advancement, global markets, and the need for an effective workforce with a worldwide mindset. an effective workforce is crucial to these issues, as it is the organization's primary player in accomplishing its goals and service delivery. in order for organizations to achieve their set goals in the presence of technological advancement, the sophistication of business processes, knowledge explosion, and the need for constant growth, they look for strategies to enhance performance (dominguez, 2006). therefore, the capabilities of its workers (staff), its technological know-how, business processes, and so on, are reflected upon, and this answers the question of whether its goals can be achieved with what it mailto:nsowahkojo@gmail.com 909 already has in place or whether more ways to complement its capacity should be sought (sev, 2009; isaksson & lantz, 2015). furthermore, in struggling to meet the demands of customers and shareholders, an organization may look for ways that it has a comparative advantage. therefore, it focuses on core competencies and seeks to reduce operational costs, which presents outsourcing as the right strategy (akewushola & elegbede, 2013). although outsourcing is part of an organization's process, what is sourced from outside suppliers has no bearing on the nature of its relationship with them (kiongera, wanyonyi, musiega & masinde, 2014). many managers consider outsourcing as the only way to keep a business competitive in the 21st century. the highly turbulent business environment and almost insatiable customer demands for tailored services and products have forced companies to evaluate, improve and re-engineer their operations over time. as insinga and werle (2000) noted, these re-engineered processes are a significant contribution to the efforts by organizations to wholly satisfy customer needs and wants. in a networked global economy, outsourcing is regarded as an important strategic tool that allows firms to concentrate their core competencies on building flexible inter-organizational capabilities (kakabadse & kakabadse, 2005; lacity et al., 2008). however, the outsourcing concept has not received remarkable attention and support, which can be considered to be favorable for improving organizational growth and performance in ghana. besides the lack of attention, the effects of outsourcing on organizational performance are not well documented. this lack is supported by the fact that previous outsourcing studies give contradicting outcomes. while some record positive relationships between outsourcing and performance results, others report no significant relationship and sometimes even negative results. this would indicate that it depends on the firm's motive for outsourcing. western firms such as in north america, europe, and asia have had poor performance in outsourcing, which is caused by a lack of effective and efficient planning. moreover, studies carried out by deloitte (2014) found that most large firms that had outsourced failed to achieve the expected cost saving. even when outsourcing improved quality and lowered costs, it led to losing in-house talent and jobs. based on the available data, the researchers carried out a study on the effects of outsourcing strategies on the operational performance of small and medium enterprises (smes) to add more to the existing knowledge. thus, this study assessed the nature of outsourcing practices by smes in sunyani municipality, determined their reasons for outsourcing, and examined the effects on these entities' operations and service delivery. methods research design. the design employed is the descriptive research design. according to saunders et al. (2012), this design is meant to demonstrate a preference for commencement with theory and its utility in research. population. the target population for this research comprises sme groups in sunyani municipality in ghana. sampling and sampling technique. there are approximately 215 registered smes in sunyani municipality (anokyewaa, 2016). this study used yamane’s (1967) formula to select sixtyeight (68) smes in the municipality. a convenient sampling method was used in choosing smes to answer the questionnaires. this sampling method made it easy to choose respondents based on their availability. yamane’s (1967) formula is: …………… (1) 910 where n represents the total smes in sunyani; e represents the sample's margin of error; and n represents the sample size = 68 data collection. the study made use of primary sources of information. the researcher used questionnaires to obtain the necessary information for the research. the questionnaire was used because it is simple to administer and relatively easy to analyze. it was prepared and distributed to the selected respondents to be filled out. analysis of data. after administering the questionnaires and the various responses were gathered, the data were cleaned, edited for consistency, and coded to reduce the answer to a series of code numbers to facilitate tabulation. the data analysis was based on simple percentages converted into tables using the spss software and excel. result and discussion nature of outsourcing practices carried out by smes in sunyani. as shown in table 1, the nature of sme outsourcing that recorded the highest mean score was outsourcing some of its activities, with a mean score of 4.47 (sd = 0.47). the outsourcing that recorded the second highest mean score was the practice affecting all areas of the sme's operations (mean score = 4.24, sd = 0.47). the remaining example of outsourcing carried out by smes was: the practice affecting internal operations (mean score = 4.17, sd = 0.55), the staff support outsourcing practice (mean score = 4.01, sd = 0.60), and outsourcing limited to specific departments (mean score = 3.22, sd = 0.72). outsourcing practice has seen phenomenal growth in the past few years, with firms increasingly turning to it to enhance their competitiveness. in the current environment of rightsizing, with a renewed focus on core business activities, companies can no longer assume that all organizational services must be provided and managed internally. moreover, smes employ outsourcing in many different ways, depending on the company's size using strategy. according to lister (2015), while some uses of outsourcing may cause job loss, other types of outsourcing seek to establish business presences in foreign markets and strengthen companies in the long term. this study agrees with alsbridge’s (2015) research, which reports that outsourcing in companies are not limited to specific departments. the study further states that outsourcing practice affects all areas of the organization's operations. table 1. nature of outsourcing practices nature of outsourcing mean score sd the sme outsources some of its activities 4.47 0.47 the practice affects all areas of the sme’s operations 4.24 0.47 the practice affects internal operations 4.17 0.55 staff support such outsourcing practice 4.01 0.60 outsourcing is limited to specific departments 3.22 0.72 * likert-scale: sa =strongly disagree, d =disagree, ns =not sure, a =agree, and sa =strongly agree. sd = standard deviation the reasons smes in sunyani practice outsourcing. the second objective of the study looked at the reasons responsible for sme outsourcing. the mean score recorded for reasons for outsourcing ranges from 3.71 (lowest score) to 4.41 (highest score). the highest mean score recorded was to free up the company’s resources to focus on its core competencies, and the lowest 911 mean score recorded was to take advantage of specialist resources, capacity and expertise (table 2). the remaining reasons were to improve the company’s competitive position (mean score = 4.26, sd = 0.41), avoid labour issues (mean score = 4.11, sd = 0.43), to reduce cost (mean score = 3.82, sd = 0.52), to reduce risk associated with in-house production (mean score = 3.80, sd = 0.54), and to increase efficiency (mean score = 3.75, sd = 0.60). with increasing globalization and the scope of companies becoming larger and more expansive, the concept of outsourcing has gained much more meaning than before (armstrong, 2006). a number of reasons account for why an sme may choose to outsource some of its operations. firms usually outsource to: reduce cost, increase flexibility, facilitate change, improve quality, and improve organizational focus (hafeezrm, 2013). allen and chandrashekar (2000) believe that one of the major advantages to organizations that outsource their recruitment process is that it helps to save as much as 40% of their recruitment costs. with the experience, expertise and economies of scale of the third party, organizations are able to improve the quality of the recruits and the speed of the whole process. outsourcing also enables the human resource professionals of organizations to focus on the core and other hr and strategic issues, and it gives a structured approach to the whole recruitment process and places the ultimate power of decisionmaking for recruiting with the organization itself (allen & chandrashekar, 2000). according to armstrong (2006), there are three main reasons to outsource. the first is the greater economies of scale that can be gained by a third party that is able to pool the activity of a large number of firms; it is thus frequently cheaper for a firm to outsource specialist activities than it is to carry them out itself. second, is the ability of a specialist outsourcing firm to keep abreast of the latest developments in its field. lastly, it enables small firms to do things for which they could not justify hiring full-time employees (arnold, 2000). table 2. respondent’s responses on reasons for outsourcing reason for outsourcing mean score sd to free up the company’s resources so as to focus on its core competencies 4.41 0.37 to improve the company’s competitive position 4.26 0.41 to avoid labour issues 4.11 0.43 to reduce cost 3.82 0.52 to reduce the risk associated with in-house production 3.80 0.54 to increase efficiency 3.75 0.60 to reduce the time taken to develop new products 3.74 0.61 to take advantage of specialist resources, capacity and expertise 3.71 0.68 * likert-scale: sa =strongly disagree, d =disagree, ns =not sure, a =agree, and sa =strongly agree. wa = weighted average examining the effects of outsourcing on operations and service delivery of smes. the last objective of the study is to assess the effects of outsourcing on smes' operations and service delivery. the mean score ranges from 3.74 (lowest mean score) to 4.28 (highest mean score). the highest mean score was recorded for improving credibility and image by associating with superior providers. the lowest mean score was recorded for smes gaining market access and business opportunities through the provider's network (table 3). the remaining effects of outsourcing on operations and service delivery were reducing costs through superior provider performance and the provider's lower cost structure (mean score = 4.21, sd = 0.43), commercially exploiting the existing skills (mean score = 4.18, sd = 0.47), and reducing investments in assets and freeing up these resources for other purposes (mean score = 4.15, sd = 0.51). the effects of outsourcing on operations and service delivery that the study revealed were improved credibility and image by associating with superior providers, reduction of costs through 912 superior provider performance and the provider’s lower cost structure, commercial exploitation of the existing skills, reduction of investments in assets and freeing up these resources for other purposes. corbett (2004) reported that outsourcing could increase productivity and competitiveness from ten to a hundred-fold. thus, improving organizational competitiveness through outsourcing is a strategic management decision cognizant of the firm's resources. gander et al. (2007) added that "outsourcing can positively impact the competitiveness of firms when the dynamisms in consumer preferences and the changing legal, economic and socio-political business environment are incorporated in the outsourcing decisions". according to billi et al. (2004), the major means of outsourcing helps in gaining a competitive edge by promoting capital inflows and availing infrastructure, which the firm would otherwise not have access to. thus, the firm can operate on a larger scale through outsourced vendors, which gives the business the benefit of economies of scale, and by extension, helps to reduce unit labour and production costs. table 3. responses on the effects of outsourcing on operations and service delivery effects of outsourcing mean score sd outsourcing improves credibility and image by associating with superior providers 4.28 0.42 outsourcing reduces costs through superior provider performance and the provider’s lower cost structure 4.21 0.43 outsourcing commercially exploits the existing skills 4.18 0.47 outsourcing reduces investments in assets and frees up these resources for other purposes 4.15 0.51 outsourcing accelerates expansion by tapping into the provider's developed capacity, processes, and systems 4.04 0.54 outsourcing turns fixed costs into variable costs 3.91 0.60 outsourcing generates cash by transferring assets to the provider 3.80 0.61 smes gain market access and business opportunities through the provider’s network 3.74 0.65 * likert-scale: sa =strongly disagree, d =disagree, ns =not sure, a =agree, and sa =strongly agree. sd = standard deviation conclusion outsourcing describes the situation where one company's business activities are given to another organization to execute, usually because of the latter's expertise in that particular business. it is the procurement of products or services from external sources to the organization. thus, in this study, outsourcing is essentially referred to as a process in which an organization delegates inhouse operations/processes/services to a third party. with increasing globalization and the scope of companies becoming larger and more expansive, the concept of outsourcing has gained much more meaning than before. in summary, outsourcing, as defined earlier, has several advantages, such as improving quality, service and delivery, facilitating change, improving organizational focus, cost reduction and increasing flexibility. it can be concluded from the study that outsourcing practices for some of the activities of smes in sunyani affect all areas of their operations. moreover, outsourcing is not limited to specific departments, and the staff supports the outsourcing strategies carried out. the main reasons smes in sunyani carry out outsourcing are to: free up the company's resources to focus on its core competencies, improve the company's competitive position, reduce cost, reduce the risk associated with in-house production, and avoid labour issues. the other reasons are to increase 913 efficiency, reduce the time to develop new products and take advantage of specialist resources, capacity and expertise. the substantial effects smes have achieved are commercially exploiting the existing skills, turning fixed costs into variable costs, reducing costs through superior provider performance and the provider’s lower cost structure, reducing investments in assets and freeing up these resources for other purposes, and improving credibility and image by associating with superior providers. the remaining effects are generating cash by transferring assets to the provider, gaining market access and business opportunities through the provider’s network, and accelerating expansion by tapping into the provider's developed capacity, processes, and systems. in sunyani, smes are encouraged to continue with their outsourcing practices since it tends to reduce risk and ensure proper utilization of resources, among other benefits. companies that do not practice outsourcing are encouraged to do so to enjoy the benefits it presents. further study is recommended on the factors and challenges affecting outsourcing among ghanaian companies. references abor, j. & quartey, p. 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(2009). an empirical assessment of outsourcing: a strategy for organisational effectiveness in nigerian corporate sector (a survey of some corporate organisations in nigeria). an unpublished research survey united nations conference on trade and development (unctad) (2005). improving the competitiveness of smes through enhancing productive capacity-proceedings of four expert meetings. new york and geneva: united nations 430 the comparative of media framing in 2019 presidential election campaign volume: 4 number: 2 page: 430 441 tri nugraha sakti1, alo liliweri2, mirza ronda3 1lspr jakarta institute of communication, indonesia 2universitas nusa cendana, indonesia 3universitas sahid jakarta, indonesia corresponding author: tri nugraha sakti e-mail: trinusa@lspr.edu article history: received: 2023-01-10 revised: 2023-02-21 accepted: 2023-03-17 abstract: as is common knowledge, the euphoria of the election from one period to the next is a breath of fresh air for the mass media crews to favor each other when reporting on events surrounding the campaign, including the presidential election. the public eagerly anticipates that information is worth selling, and a news report because it is a way of addressing the demand for information on the requirements of the people on specific people or groups of people who become newsworthy. national newspapers have a significant role in establishing the reality of each presidential candidate's campaign coverage (capres). this research examines how republika and media indonesia newspapers frame their coverage of the 2019 presidential election campaign between joko widodo and prabowo subianto through news articles published from march 15 to 31, 2019. the method utilized in this study is qualitative and approves a constructivist paradigm. the utilized theory is framing with the zhong dang and pan kosicki model. the results demonstrated ideological differences between republika and media indonesia, even though the ideology, editorial content, and ownership of the republika newspaper did not change during the 2019 presidential election campaign when mr. eric tohir was named campaign chairman for the presidential clone joko widodo. there appears to have been a shift in the delivery and framing of joko widodo's campaign coverage since 2014. and secondly, the prestige of political leaders. keywords: comparison, framing, media, campaign. cite this as: sakti, t.n., liliweri, a. & ronda, m. (2023). “the comparative of media framing in 2019 presidential election campaign”. international journal of environmental, sustainability, and social sciences, 4 (2), 430 441. introduction the 2019 presidential election is unique since it is followed by candidates who competed in the previous election and is held concurrently with parliamentary elections. on april 17, 2019, the 2019 presidential election (pilpres) and legislative election (pileg) were held simultaneously for the first time in the history of elections in indonesia. the legislative elections at the time were held concurrently on the same day as the presidential election, the dpr-ri election, the provincial election, the regency/city election, and the dpd election, which is why they are often referred to as the "five box elections." political campaigns and communications between the presidential and vice-presidential candidates during the time leading up to, during, and after the voting for the presidential election received special coverage from the mass media, which is entirely reasonable given that it was a significant and historic event for the indonesian people. this is understandable given that indonesian media consistently devotes a significant amount of attention to each election (suwardi harsono: 2000). in the subsequent political year of 2019, the political climate at the mailto:trinusa@lspr.edu 431 federal level is much hotter. in addition to the political parties that endorse each candidate, the national media, such as newspapers, also implicitly express sentiments and support for particular candidates. there will be fourteen political parties running candidates in this election. as the object and source of research material data, the researcher employs two newspaper publications, republika and media indonesia, each of which has a distinct news philosophy. in this study, the researcher employs framing analysis to examine how the newspapers republika and media indonesia frame the case, and the realities and events of the 2019 presidential election campaign between joko widodo and prabowo subianto were formed in their coverage. positive or negative, supportive sentiments are merely the result of the newspaper's influence and framing. the media plays a significant effect in molding public perception of an event. the frame of a media in disseminating news substantially influences the news product created by the media so that each media has its ideological strategy for communicating its goals and objectives (mandarini, 2003: 1). here, ideology might be understood as interest. due to each media outlet's divergent objectives, the media's impartiality is being questioned, particularly regarding the events surrounding the 2014 presidential election. tuesday (8/7/2014) at the kpu media center in jakarta, the editor-in-chief of tempo magazine, arif zulkifli, highlighted that neutrality is a noble notion. neutrality is when the media does not take a stance when reporting on an issue. he explained the media's selected value or valued underlying neutrality (solopos.com, 2014). formulation of the problem. national newspapers have a significant role in establishing the reality of campaign coverage of each presidential contender (candidate) within a news context. both national newspapers can assemble information adapted to their interests, such that we frequently discover the same facts in different news frames in the two national newspapers. each coverage frame in the two national newspapers can highlight, conceal, and occasionally omit particular details. this is a component of national newspapers' strategy to compete with other national newspapers. the interest and rivalry between the two national newspapers and political actors in constructing the coverage of the presidential election campaigns into news frames from the two national newspapers prompted researchers to compare the frames/news framing of the constructed and constructed coverage of the presidential election campaign. featured in the publications republika and media indonesia. the questions that arise in this research are: 1. how do the framing media in the presidential election campaign between joko widodo and prabowo subianto compare in the newspapers republika and media indonesia from 15 to march 31, 2019? 2. why are the republika and media indonesia newspapers different in framing news about the 2019 presidential election campaign between joko widodo and prabowo subianto? based on the research above topics, the objectives of this study are to analyze how the framing media republika and media in the presidential election campaign between joko widodo and prabowo subianto through their news texts from march 15, 2019, to march 31, 2019. moreover, this study are to analyze why the media of republika and media indonesia newspapers are framing news of the 2019 presidential election campaign between joko widodo and prabowo subianto using the same event but different news frames. framework. today's mass media is essential in conveying information about reality in society. the mass media has the power to deliver news according to the interests of the media itself. this raises public concern because, with its essential function, the mass media can still not be neutral. society's realities and events are arranged, constructed, and framed according to the 432 media's will. the same fact can be reported differently by several news outlets. this framing cannot be separated from the internal and external factors possessed by the media, which significantly impact the media's attitude while creating and framing an event. an occurrence must be swiftly transformed into news and disseminated via the media. the larger community always anticipates the quickness and precision of the news. this study was conducted within the context of the social reality construction perspective. observing the topic from multiple perspectives is vital to obtain a thorough understanding. internal elements like media owners, media managers, and the vision and mission of the media will be investigated to determine how media constructs reality. in the meantime, external media elements consist of media political economy factors. these two criteria determine how the media presents an incident as news. pan and kosicki's framing analysis is anticipated to disclose how an event is produced and reported by the media. below is a conceptual framework that will lead the research and yield research outcomes. figure 1. encourage research thinking comparison of media framing in the 2019 presidential election campaign (a study of the presidential election campaign between joko widodo and prabowo subiyanto in republika newspapers and media indonesia period from 15 march 2019 31 march 2019) republika newspapers objectivation reporting about the presidential election campaign between joko widodo and prabowo subiyanto in republika and media indonesia newspapers for the period march 15 2019 march 31 2019 zhondang pan framing and gerald kosicki analysis construction: results republika and media indonesia newspapers external ( editorial ) internal ( owner ) media indonesia newspaper 433 source: research processed results (2020) the structure as mentioned above can be described as follows: 1. after the 2019 presidential election campaign, the reality of the presidential election campaign is an intriguing political reality. events surrounding the coverage of campaign activities have become anticipated news stories. presidential candidate campaign activities (capres) are one of the techniques that presidential candidates must execute in the 2019 presidential election to boost their electability and gain voters' support. 2. the media's construction of the presidential election campaign's reality as the news makes it fascinating. with their different media working methods, two national mass media produced the reality of the 2016 presidential campaign. 3. journalists from the media select a variety of themes about the actions of the presidential election campaign that are developing in the community to construct the fabricated reality. the picked topics originate from journalists via an externalization procedure. journalists seek out a variety of subjects about presidential candidates and the community-based campaign activities of presidential candidates and their supporters. all concerns surrounding the activities of the presidential election campaign are covered by journalists and brought to editorial meetings to be selected as news by the media. 4. the selection of problems surrounding the activities of the presidential election campaign brought by journalists through an editorial meeting process carried out in an editorial meeting mechanism. internal and external media influences influence the selection of topics that become news in the media. this is known as objectification. in this process, both inside and external to the media, multiple interests are at odds with one another. in this process, the media uses framing to produce news by their preferences. 5. the objective determination of issues (objectification) in the media is impacted by media values, which have guided all media crews in carrying out their responsibilities (internalization). theoretical study. the specialty of the researchers' research in this instance: 1.) using two national newspapers that have different media ideological backgrounds; 2.) the method of framing the two national newspapers for campaign news from the presidential candidate for defense, joko widodo and prabowo subianto, has differences; 3.) the readerships of the two national newspapers are distinct; 4.) in this research, the two candidates for president in the 2014 presidential election met and competed. newspaper. newspapers are not only becoming more featured and analytically oriented, but they are also printing fewer articles on the front page (finn & schudson, 2014), accompanied by the growing practice of bringing large screen photos, attesting to the growing feature orientation of 434 newspapers designs, which combined well, readable text, offering readers an "experience" (readership institute, 2005; shaw, 2006). content and nature of newspapers. maryono basuki (1983:5) separates the news into four categories: (1) the nature of the incident, (2) the subject matter, (3) the scope of the news, and (4) the nature of the news. in general, news elements that are always present in a news report are: headline, deadline, lead, and body (basuki 1983:22). (basuki 1983:22). shoemaker and reese (1996) outline the factors that influence mass media content. the fabrication of news regarding the 2020 presidential election campaign has significant ties to propaganda. this is because the government would limit the flow of information to the mass media when reporting on conflicts, riots, and other large-scale events (tumber, 2004). hallin (1986) notes that what the american mass media said about the vietnam war reflected the political elite's decisions. this limitation on information forces local media to obtain news from news agencies or government-owned news agencies in conflictaffected nations. to elaborate on the stages of the media impact hierarchy theory, it is described as follows by pamela j. shoemaker and stephen d. resee: media individual influence level. this individual level comprises journalists and media workers, such as coverage coordinators, managing editors, and editors-in-chief. typically, this factor is the journalist's educational background, journalistic experience, and personal traits. according to shoemaker and resee, the background and features of media employees include gender or gender, ethnicity, sexual orientation, and journalist education component (shoemaker and resee, 1996:64). media routine effect level. this level examines the effects of routine perspectives on the news. media. media practices constitute the packaging of media news. for instance, a journalist may be tasked to cover events assigned by the editor. routine the media consists of three components: news sources, news outlets, and media outlets (suppliers). the relationship between media organizations (processors) and audiences (consumers) (shoemaker and resee, 1996:109). these three aspects are connected and interdependent and influence the media practices that comprise a story. media organization influence level. this level is associated with the organizational structure of media management, media objectives, and media policy. level media organizations are more influential than the two preceding levels, the person level and media average level (shoemaker and resee, 1996: 140). this level focuses on media proprietors like erick thohir, the proprietor of the republika daily newspaper, and surya paloh, the proprietor of media indonesia. since they are the largest shareholder, news about media owners indirectly creates positive news. this is possible because the media owner significantly influences the news content. news and ideology in media. the media presents facts, views, and illusions in various formats, including news, commercials, dramas, movies, music, and discussion programs. the presentation's sources and actors can be media professionals or individuals from outside the media. the process might occur either through the media's search efforts or through the sources' proactive outreach to the media. what is presented by the media could be a documentary or a work of fiction. mediating the raw materials of media content is a representational process, beginning with the original presentation of fact, concept, or fiction. (rusadi:2015). grosberg (rusadi, 2015) asserts that, in practice, the media produce and organize meaning through various codes and systems. the code is how the media interprets reality and gives the depicted reality world more significance. the link between reality and its depiction in the world picture is an ideological issue. this indicates that specific texts are constructed as practices of an ideological nature. this mode of representation is only sometimes an accurate depiction of reality; it can also 435 be fictitious. thus, a representation could be more realistic, despite the claim being realistic. grosberg (2006) concludes that ideology is not a quality of the text itself but rather lies in the placement and presentation of the material. regardless of how the text's purpose is constructed, if it makes assertions about the world, whether or not they are authentic, it is an ideology. framing. the pan and kosicki model of framing. as framing tools, pan and kosicki (1991:57-58) employ four structural elements of news texts: syntax, script, thematic, and rhetorical. these four framing structures are used to sociologically or psychologically understand reality. pan and kosicki use the four structural characteristics of news texts to create a theme that ties together the semantic elements of news narratives. this approach presupposes that each news item has a frame that serves as the organization's core. a frame is an idea that connects many aspects of a news piece, such as source quotes, background information, and the use of particular words or phrases within the narrative as a whole. meaning is related to frames. a person's interpretation of an event can be deduced from the text's indicators. according to pan and kosicki (1991:57), a news frame is a tool used to choose, evaluate, and generate information that may be disseminated and related to journalistic practices and conventions. as a tactic to construct and process news discourse or as a property of the discourse itself, framing can be investigated (pan and kosicki, 1991:58). table 1. zhongdang pan and kosicki framing device structu re framing device observedu nits sintakis is how journalists compose facts 1. f raming scheme headlines, leads, background information, quote, source, statement, and conclusions. script how journalists tell facts 2. n ewsletter 5w + 1h themati c how journalists write facts 3. d etail 4. m eaning of sentence 5. n ominalization relationship between sentence 6. c oherences 7. s entence form 8. p ronouns paragraph, proposition rhetori cal how journalists emphasize facts 9. l exicon 10. g raphic 11. m etaphor 12. s upposition words, idioms, photos, graphics or pictures 436 this research aimed to shed light on the media's framing techniques when reporting on the 2019 indonesian presidential election campaign between joko widodo and prabowo subianto. this news is framed or constructed by choosing news stories based on psychological and sociological theories. pan and kosicki combine these two ideas into a model that examines the inner conflicts of the human mind. they are particularly interested in viewing the situation from how the media shapes the social environment. the pan and kosicki model of framing analysis provides a comprehensive framework for understanding news stories that are the product of media production. several elements influence the production of news, which is a social reality construction. the picture below illustrates the aspects that impact the media's ability to manufacture reality. methods research paradigm and approach. in the research problem formulation, this study uses a qualitative approach (sekaran, 2006:23). reality is seen as a thing with a distance dimension, intact and unity. this study uses a qualitative approach because the qualitative approach prioritizes an in-depth understanding of the object studied. a qualitative approach can provide a comprehensive insight into how the mass media, republika and media indonesia, construct and frame reality in society. a qualitative technique can also be utilized to explain the existence of media-owned internal and external factors and their influence on media tactics in reality construction. qualitative research pertains to aspects of quality, worth, or significance behind the facts (denzyme and lincoln, 2009:26). this research utilizes a constructivist methodology. in terms of ontology, the constructivist paradigm necessitates a manner of perceiving reality (denzyme and lincoln, 2005: 193). the constructionist paradigm emphasizes that reality does not just present in its original form (as it is) but must be chosen by how an individual perceives everything that exists (littlejohn, 1999:112-113). by employing this methodology, researchers will be considerably aided in revealing social phenomena throughout the presidential election campaign from march 15 to march 31, 2019. research design. this qualitative descriptive research employs the analysis of framing pan and kosicki to determine the intention of koran republika and media indonesia in their coverage of the joko widodo and prabowo subianto presidential election campaigns. qualitative research can be interpreted as a study that generates descriptive data on the spoken and written words and the observable behavior of the people being investigated (taylor and bedgan in suyanto, 2006:166). the research report will naturally be in the form of data snippets to give a general overview of the presentation of the report since descriptive research, by definition, collects data in the form of words, pictures, and not statistics (moleong, 2002:6). a framing analysis is used to examine how a social reality is presented in a communication. therefore, the terms media and audience frames were considered when designing this study. media frames refer to the outcomes of how the media has prepared a reality in the shape of messages. at the same time, the audience frame is more concentrated on the reality created in the audience's minds when the message is received (made by the media). result and discussion the media's construction of social reality as news is influenced by various elements and interests, as depicted in figure 3.1. both internal and external media variables affect the media. internal considerations imply that several things significantly influence the media's decisionmaking. the internal elements include the goal and mission of the media, as well as media owners and management. meanwhile, external media elements that influence media framing include 437 economic and political issues. business and political considerations are crucial in shaping and constructing reality. the organizational culture and technological variables impact the media's representation of reality. research result/discussion news reviews new analysis (1) title: kiai ma’ruf and sandi prepare ammunition time: friday, march 15, 2019 source: republika newspaper summary: the vice-presidential candidate debate, in which each vice-presidential candidate prepares material on the topic of education, health, employment, social, and culture. kiai ma'ruf acknowledged that he would submit the pre-employment card, a scheme that joko widodo and kiai ma'ruf would implement if elected in the 2019 presidential election. in addition to the pre-employment card, kiai ma'ruf will unveil the smart indonesia card (kip) and the healthy indonesia card, which were adopted during the administration of president joko widodo (kis). news analysis of syntax in particular, muhyddin arif satrio nugroho used kiai ma'ruf and sandi who prepared ammunition as sources in his news articles regarding the 2019 vice presidential debates. kiai ma'ruf and sandi, who prepared ammunition, were journalists for the republika newspaper. exhibited a favorable reaction to kai ma'ruf amin's preparation of debate ammunition. "kiai ma'ruf acknowledged that he would present the pre-employment card, a program launched by incumbent presidential candidate joko widodo (jokowi) and himself if he won the 2019 presidential election. the republika newspaper has conveyed the substance of the news in the headline without providing the entire article so that readers are already aware of its significance. the news report indicates that if elected in the 2019 presidential election, kiai ma'ruf will propose the pre-employment card. this scheme will be launched by incumbent presidential candidate joko widodo (jokowi) and himself. meanwhile, the research of the journalist's script underlines every part of the script. it can be observed from those locations that "pak jokowi has issued the preemployment card to strengthen human resources (hr), which fulfills one of the parts of the script (what) (who). i will also bring it up (in the discussion) "kiai ma'ruf expressed this after attending the declaration of silaturahim alim ulama and figures (silat) cilegon on thursday (14/3) in the bintang laguna hall in cilegon, banten. (where, when, and how) this news has one central subject it wishes to convey to its audience. the primary theme is "vice presidential candidates number one kh ma'ruf amin and number two sandiaga salahuddin uno prepare weaponry for the third debate of the 2019 presidential election on sunday, march 17." the debate for the presidential candidate's spouse focused on education, health, jobs, and social and cultural issues. kiai ma'ruf will discuss policies to increase the function of the cards based on the researcher's examination of the information gleaned from the description of all the news structures provided above. kiai ma'ruf stated, "for instance, the volume is increased, and the system is enhanced so that everyone can profit." kiai ma'ruf stated that one of the obstacles in the upcoming debate would be the duration of speaking. as a scholar, kiai ma'ruf confessed that he was unfamiliar with time constraints when imparting religious instruction to muslims. 438 new analysis (1) title: jokowi choose to work at the palace time: saturday, march 30, 2019 source: media indonesia newspaper summary: president joko widodo elected to move to the bogor palace yesterday after conducting an open campaign in several places since sunday (march 24) as a presidential candidate. he is performing many administrative duties and preparing for the fourth debate. jokowi believes that many citizens will vote in the upcoming election. he desires that no one abstains or loses the right to vote. in addition, the election cost approximately rp 25 trillion. it would be beneficial if we exercised our right to vote. observing the title's grammatical structure reveals that the purpose of this news story is to explain why president joko widodo chose to work in the bogor palace yesterday after conducting an open campaign in several regions since sunday (march 24) as a presidential candidate. he is performing many administrative duties and preparing for the fourth debate. in this week's open campaign, jokowi, among others, visited banyuwangi, jember, malang, bali, banjarmasin, balikpapan, to mamuju. after the fourth debate held "later tonight" at the shangri-la hotel, he will travel to manado and makassar to continue his open campaign. "i urge you once more not to take a vacation. if you wish to vacation, you may do so after casting your ballot. blocked out, please fly on vacation immediately," jokowi remarked. the most recent survey by the center for strategic and international studies (csis), conducted by noory okthariza, revealed that around 7% of voters (13 million people) are planning a holiday on april 17. there are up to 21.4% of christians among them. jokowi expects that the election will see a significant degree of widespread involvement. he desires that no one abstains or loses the right to vote. in addition, the election cost approximately rp 25 trillion. it would be beneficial if we exercised our right to vote. the most recent survey by the center for strategic and international studies (csis), conducted by noory okthariza, revealed that approximately 7% of voters (13 million individuals) intended to take a holiday on april 17. approximately 21.4% are christians. jokowi hopes for a strong level of voter engagement in the upcoming election. he desires that nobody abstains from voting or loses their right to do so. moreover, the cost of the election was approximately rp 25 trillion. it is a significant loss if we do not exercise our right to vote. jokowi urged all eligible voters to exercise their right to vote on april 17 by not taking a holiday. the reason for this is that april 19 is a holiday. thus they will start their leave on april 16 or 17. using 5 w and 1 h, the structure of the news script satisfies the new criterion. jokowi reminds all eligible voters not to vacation on polling day, april 17, so they can cast their ballots. the reason for this is that april 19 is a holiday. thus they will start their leave on april 16 or 17. the journalist wishes to convey that jokowi truly desires a high level of voter engagement in the upcoming election. he desires that no one abstains or loses the right to vote. in addition, the election cost around rp. 25 trillion. it would be beneficial if we exercised our right to vote. the final element is the rhetorical structure; in this example, the author conveyed the news that jokowi elected to work at the palace without using visuals or images. in this arrangement, prabowo also highlighted that he was not a fan of extremism. if he prevails, he will dominate all factions. "takbir does not imply extremism; it is used to worship allah swt. in the courtyard of the pakansari stadium in bogor, he proclaimed, "we want to live in peace and not teach hatred." confirm findings with theory. based on the above study, it was determined that there were discrepancies in the architecture of political news coverage of the 2014 presidential election campaign that was covered and presented by the republika daily, erik tohir, the major 439 shareholder and owner of the republika daily, had not yet joined the joko widodo presidential candidate success team at the time, which had an impact on the sharper and more critical news coverage and delivery of the 2019 presidential candidate campaign. however, although the philosophy, editorial content, and ownership of the republika newspaper have remained the same between 2014 and 2019, mr. erik tohir still holds the most significant share. however, during the presidential election campaign (pilpres) in 2019, mr. tohir had a smaller stake, mr. erik tohir. he was appointed as the head of the campaign team of presidential candidate joko widodo. there appears to have been a change in the coverage and delivery of news on joko widodo's campaign, which is now more critical and sharper. it was also discovered that media ideology, such as according to shoemaker & resee (1996:224), explains that at this level, it is about how abstract factors such as ideas shape the media ideas of the ruling class. with the goal of how the ideology of the ruling class influences the publication of news that is neither individual nor macro but instead in the interests of the ruling class. confirmation of political actor attitude/behavior findings following the 2019 presidential election. like prabowo subianto, who did not join joko widodo's government in 2014 but was nonetheless a rival to him in the indonesian presidential candidate election, sandiaga uno, his assistant, also became a member of the united indonesia government, which is presided over by president joko widodo. findings of political leader brands in media. the combination of political personalization and political professionalism makes the brand of political leaders a focal point of political campaigns. modern presidential campaigns have incorporated the brand notion into their political marketing (french and smith, 2008: 460). mediatization of political communication compels political leaders' brands to communicate with voters, even if the interactions are sham and emphasize media prominence (thompson, 1994: 119). a brand (or frequently translated as a brand) is a symbolic entity, such as a name or logo, used to identify service providers or manufacturers of commodities so that their items may be instantly recognized on the market. the process of branding or branding is the creation of logos, symbols, and names that ensure market recognition of the brand or brand (lilleker, 2006: 41). the brand is a symbol (sign) that serves as a ready-made identifier of social identity and a connecting bridge (interface) between customers and producers (kornberger, 2010: 15-19). a political leader represented by a brand concept is the leader who surrounds himself and his organization or group and bridges voter and stakeholder expectations (ulrich & smallwood, 2007: 5). a brand is a messaging bundle that contains the leader's identity as well as the leader's promise to be communicated to voters. voters identify themselves and assume positions as voters based on the identities of political leaders, which are communicated through brands. the brand of a political leader is a message that contains the social identity and is intended to be easily absorbed by followers. this social identity enables the leader as a brand to transcend the minimum conditions (border condition) and become a distinct brand from cultural, sociological, and psychological perspectives (scammel, 2007: 180). the distinction between a generic product and a brand resides in the latter's capacity to provide and reinforce identification (kornberger, 2010: 77). the brand of a political leader is a symbol created through mass marketing to evoke recognition and mobilize followers. so that political institutions can survive and carry out their functions. this is the essence of political communication in the current period (blumler & kavanagh, 1999: 209; bennet & entman, 2001: 16). conclusion 440 1. the campaign news from the incumbent joko widodo and his opponent prabowo subianto, was reflected or delivered by the republika newspaper at different times, headlines and ways of presenting news that were different from those delivered by indonesian media newspapers. 2. the ideology of the islamic-based and nationalist republica newspaper founded by journalists from icmi, and the majority of the reader market segment are muslims. while the ideology of the media indonesia newspaper, business and entertainment. but because one of the owners of the media indonesia newspaper is the general chairman of the nasdem party, that can't be denied influencing its reporting. 3. the editorials of each newspaper are different from each other, and no editorial policy is exactly the same. coherently what is said by tunstal and palmer in (mc. quail: 2010) that, the influential thing is whether the media company (newspaper) is owned by raja media which is symbolized as a desire to put personal/company interests in its editorial policy. this is what distinguishes the editorial policy of each newspaper. 4. in general, framing media can influence the views and perceptions of the public or their readers on campaign issues from certain presidential candidates. the public must and it is important to pay attention to sources of news or information regarding the presidential candidates they will choose. references cristobal, j.m.c. 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social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 91 risk communication model for improving safety culture at the national oil company volume: 3 number: 1 page: 91-102 1bambang sulistyo p, 2fatma lestari, 3marlinda irwanti, 4puji lestari 1student doctoral program of communication science, post graduate school, sahid university, indonesia. 2occupational health & safety department faculty of public health, university of indonesia, indonesia 3faculty of communication science, sahid university, indonesia 4faculty of communication universitas pembangunan nasional veteran, indonesia corresponding author: bambang sulistyo p e-mail: bambang.sulistyo@binawan.ac.id article history: received: 2022-01-23 revised: 2022-02-10 accepted: 2022-03-09 abstract: communication system the concept of system or communication model to achieve the goal of improving safety culture in the national oil company. method research is mixed (quantitative and qualitative). in this study using katherine miller's theory which consists of three system concepts, namely system components, system processes and system properties to analyze communication processes both internally and externally, is necessary to add an analysis of the system concept, namely monitoring and evaluation. the influence of organizational communication variables with communication climate, communication satisfaction and to develop a safety culture with variables: safety climate, situational, safety behavior. organizational communication is in the very good category (75,07%) communication climate (73,08)%) good category, there is a positive and significant relationship between communication climate and organizational communication); communication satisfaction of (78,38)%) is in the good category; there is a positive and significant relationship. communication satisfaction and organizational communication. can find a new communication system or model, namely (model – sikatbuka) is a system or model that can accommodate the interests of leaders and subordinates as well as stakeholders, the surrounding community in resolving communication aspects within of the national oil company. this communication model or system will become a standard in the communication system in the implementation of the of national oil company and also function as can detect problems related to communication in the communication system process that appears in the field. the model– sikatbuka. keywords: communication system, organizational communication, safety culture cite this as: p, b.s., lestari, f., irwanti, m., lestari, p., (2022). “risk communication model for improving safety culture at the national oil company.” international journal of environmental, sustainability, and social sciences, 3 (1), 91-102. introduction croucher and daniel cronn-mills (2015) in their book understanding communication research methods a theoretical and practical approach state that; a process explains how in communication there is a sender, a message and a receiver. when the receiver provides feedback a transaction occurs between the communicator. when the receiver provides feedback or response, there is a transaction between the communicator. furthermore, it is stated that: communications is a technological system for the transmission of information, examples of communications systems include telephone, cable, television fiber optics the internet. communication tools are a technological system for sending and receiving information internet. risk communication in the face of incidents is the physical and mental condition of a person who underlies the management of information in the face of the risk of accidents, fires, explosions and environmental mailto:bambang.sulistyo@binawan.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 92 pollution. in behavioral theory, the desire to perform an action is based on its knowledge, belief in subjective norms and confidence in controlling resources. an unexpected or desirable event that threatens and disrupts people's lives and livelihoods resulting in human fatalities, asset damage, pollution/environmental damage, property losses and psychological impacts. many general requirements are required to be able to carry out effective risk communication, particularly risks involving the wider community, and all these considerations can be grouped into a series using a systematic approach to the risk communication process. this effort can be started by collecting the necessary background and information followed by the preparation of messages, dissemination and distribution, and follow-up studies and evaluation of their impact. communication as a science that studies human behavior in communicating, can also be described in a wide variety of models. communication models are created to help in giving an understanding of communication, and also to specify the forms of communication that exist in human relationships. according to werner and tankard, models help formulate and suggest relationships between models and theories so closely, models are often mixed with theories. models can serve as the basis for more complex theories, tools for explaining theories and suggesting ways to improve concepts. communication theorists create models, or representations of complex relationships between elements in the communication process, that make it easier for us to understand complex processes. models help us provide an idea of the basic components of a process or system, the function of prediction, through the model we can estimate about the results or consequences that will be achieved. the fundamental objective of ohs communication is to provide meaningful, relevant and accurate information, in clear and understandable terms, to specific stakeholders, which in turn can: promote awareness and understanding of health and safety management and specific risk issues; promote consistency and transparency in reaching and implementing ohs risk management decisions; contribute to the development and effective delivery of information, instruction and learning opportunities; foster trust and confidence among stakeholders in the ohs management system; strengthen working relationships and mutual respect among all participants in health and safety; exchange information on knowledge, attitudes, values, practices, and perceptions of interested parties regarding ohs. for this reason, in building an safety culture, of course, consistency between action and communication is needed, so the communication strategy is in the form of a communication model that is carried out by the oil & gas industry will have an important role in this process. the communication model compiled and developed is the best step in achieving the goal of improving safety culture. in addition, in the process of building the safety culture, the national oil industry experiences various communication dynamics that occur which is very important, because without effective communication it is impossible to be part of the organizational system of the national oil & gas industry will synergize well. the communication model itself is the process of individuals sending stimuli which are usually in verbal form to change the behavior of others. for the communication process in the organization of the national oil & gas industry requires planning that uses appropriate communication models in communicating, where good communication between one another must be interconnected. the important role of organizational communication is as a prerequisite for an organization to get the same understanding of an information or message so that will get effective results, meaning that every communication process in an organization is carried out to meet the goals of the organization which involves organizational systems with one another that are interdependent and interact in subsystems through communication actions. organizational communication organization is a system. the system is a unit consisting of at least two parts or subsystems that are interconnected interdependently. in the subsystem, there are also elements that are interconnected interdependently. the term formal organization is used to emphasize the difference in understanding with informal organization which is given the meaning of continuous and repeated contacts or interactions without a planned common goal (barnard, 1938: 114). coordinated activities means communication that (1) integrates or integrates different activities into a collaboration; (2) directing the cooperation to a single goal; and (3) hierarchical implications because coordination is an action taken by people who have a higher position in the organizational structure than those who carry out activities. with the basis of communication and organizational design, organizational communication according to gold haber is the sending of messages that are reciprocal or interdependent (the flow of messages within a network of interdependent relationships). according to r. wayne pace & don f. faules, 2011). organizational communication that is intertwined both vertically and horizontally often causes obstacles that ultimately lead to lack of communication or in other words the occurrence of miss communication. therefore, every company needs to maintain the flow of communication with each of its members in order to create international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 93 effective communication. effective communication will occur when the message conveyed by the communicator can be well received by the communicant and the communicant provides feedback on the message received. with the creation of effective communication, the relationship between members in an organization will also be well established so that it will create a positive work environment and more open communication between superiors and subordinates as well as with fellow employees. the most intimate relationships we have with other people on a personal level, between friends, peers, are usually referred to as interpersonal relationships. specific analysis (pace & boren, 1973) on the effectiveness of interpersonal relationships. organizational theory some organizational theories that help to see the communication process in organizations such as classical theory, human relations theory, systems theory, political theory and symbol theory. each part has its own role and is related to other parts and therefore coordination is important in this theory. organizational general systems theory. all organizations are systems. each system takes a source or input from the environment then processes it and issues output to its environment. the output of the system is never the same as the input. organizations do something to process inputs, create outputs that will help achieve organizational goals. the mediating process of the interaction of system parts and between systems and their environment leads the organization to create outputs that are more than just the material and information that has been provided as input. the combination and coordination of activities of all system components creates a synergy or additional energy, for the output of the system, making the system transform raw materials into useful or profitable end products. communication organization one of the most obvious characteristics of organizational communication is the concept of relationships, goldbaher (1979) defines the organization as "a network of interdependent relationships" (pace & faules, 2001: 201). when things are interdependent, it means that they influence each other. the most intimate relationships we have with other people on a personal level, between friends, peers, are usually referred to as interpersonal relationships. in organizational communication can be explained as follows: 1. internal communication, organizational internal communication is the process of delivering messages between members of the organization that occurs for the benefit of the organization such as communication between leaders and subordinates, among subordinates, and so on. also communication can be a primary or secondary communication process (using mass media). internal communication is usually divided into two, namely: a. vertical communication, namely communication from top to bottom and from bottom to top. communication from leaders to subordinates and from subordinates to leaders. in vertical communication, the leader gives instructions, instructions, information, etc. to his subordinates. while subordinates provide reports, suggestions, complaints, etc. to the leadership. b. horizontal communication, namely communication between each other such as from leaders to subordinates or fellow levels. messages in this communication can flow in the same part of the organization or flow between parts. this horizontal communication facilitates the exchange of knowledge, experience, methods and problems. this helps organizations to avoid problems and solve others, as well as build morale and job satisfaction. 2. external communication organizational external communication is communication between organizational leaders and audiences outside the organization. external communication consists of reciprocal pathways: a) communication from the organization to the public. this communication is generally carried out in an informative way, which is carried out in such a way that the audience feels involved, at least there is an inner connection. this communication can take various forms, such as: organizational magazines, press releases, newspaper or magazine articles, speeches, documentaries, brochures etc. b) communication from the audience in the organization is feedback as the effect of activities and communications carried out by the organization. in simple terms, the organization is known as a forum for cooperation from a group of people to achieve predetermined goals. as a forum, the organization can be seen as something that is external, material, which exists in forms that can be seen and touched, such as buildings, machine tools and work technology. while the spiritual nature is seen in the values and norms in the form of regulations and legislation governing the cooperation. everyone in the organization has their own role and status. because international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 94 the role and status of a person determines the way we communicate with others. effective communication is important for all organizations, healthy communication is needed. one means of communication within the organization can be in the form of organizational culture. organizational culture is a communication model that regulates values and norms within the organization. the communication model itself is the process of individuals sending stimuli which are usually in verbal form to change the behavior of others. in the organizational context, the organization acts as a communicator, and important information or company policies are messages to be conveyed, through organizational culture as a communication channel, which is addressed to all employees/workers in the organization. katherine miller's system theory systems theory did not originate in organizational studies but rather in the fields of biology and engineering. one of the key to the systems movement was ludwig von bertalanffy, a theoretical biologist who was interested in studying "systems live in their own academic field. however, von bertalanffy was also concerned with the extent of intellectual discipline. isolated from each other, and argued that the concept of systems could be applied to many fields of both the natural and social sciences.in 1968, he published general systems theory, a book supporting systems theory which he believed was as appropriate for the social sciences as for the study of systems was cleverly adopted by organizational theorists, the most influential application of systems theory to organizational processes appearing in 1966 with katz and kahn's the social psychology of organization, arguing that organizations should be conceptualized as complex open systems requires interaction between ra component parts and interactions with the environment for survival. in short, the 1960s and 1970s marketed intensively on the systems metaphor as an avenue for understanding organizational behavior and communication processes. how the system theory embraces certain aspects of the systems metaphor. first looks at what the system is made of system components, then considers how the system works, and system processes. finally, we can find the characteristics that emerge from the components and processes of the system-system properties which can be described as follows: 1. system components there are three characteristic concepts of system components, namely hierarchical ordering, interdependence, permeability. the most basic level of the system is a component or a collection of components. in organizational systems these components are the people and departments that make up the organization. in short, the first task of systems theory is to identify the relevant components that comprise the systems that make up the system. then consider seeing how these components are structured and how the system works system processes. 2. system process how the hierarchical, independence and permeability components work in system. at the most basic level the system is characterized by an input-throughput-output process (farace, monge & russel (1970) in miller (2015: 63) means placing inputs of materials or information from the environment through their permeability constraints. the system then works on these inputs with this type of process. transformational process; this process is throughput. finally, the system returns outputs (outputs) to the environment. for example, a furniture manufacturer enters raw materials, such as wood and cloth, converts these inputs into products (outputs) such as chairs and sofas and issues these products to consumers. buyer communities also enter and modify information.these examples characterize the system's operating processes. 3. system properties according to miller (2015: 63-65) there are four properties of systems that arise from the interaction of components and processes that are very relevant, namely: holism, equality, negative entropy, and required variation. a positive communication climate tends to increase and support commitment to the organization. a strong and positive communication climate often results in more supportive management practices and organizational guidelines. the use of mechanisms to improve climate, in fact, does not only affect climate but causes more fundamental changes in the fundamental processes that make up the material and substance of organizations. the existence of the communication process can affect the communication climate of the employee's organization or not. organizational elements and organizational communication processes indirectly influence the formation of organizational communication satisfaction. (dennis,1924). communication climate international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 95 communication climate is a macro image, abstract and a combination of a global phenomenon called organizational communication. we assume that climate develops from the interaction between the traits of an organization and individuals' perceptions of those traits. climate is seen as a subjective experience quality that stems from the perception of relatively enduring characteristics of the organization (falcione et al. 1987, pp. 198, 203). payne and pugh (1976) define organizational climate as a concept that reflects the content and strength of the general values, norms, attitudes, behavior and feelings of members towards a social system. furthermore, litwin and stringers (1968) provide the dimensions of organizational climate as follows: 1. responsibility; 2. standards or expectations about the quality of work; 3. rewards or rewards. 4. a sense of brotherhood. 5. team spirit. they say that organizational climate can be studied by observing the amount of individual autonomy, the freedom experienced by individuals, the degree and clarity of structure and positions assigned to workers, the orientation of rewards from the organization and the amount of support and warmth provided to workers. dennis in goldhaber (1993:66) that the communication climate is "a subjectively experienced quality of the internal environment of an organization which embraces members' perceptions of messages and messages related to events accurring in the organization". communication climate is the quality of the organization's internal environment experienced personally by workers which includes the perceptions of all employees about the messages that occur in the organization. communication climate affects the way they organize, their development, who they talk to, who they like, how they feel. them, how they work, the goals of their organization and how they adapt to the organization. communication satisfaction communication satisfaction is a function of what a person gets with what he expects. communication satisfaction is not tied to the concept of message effectiveness. if the communication experience satisfies one requirement, it may be rewarded as satisfactory, even if the communication is not effective by some standards. if information is communicated in a way that is consistent with what is expected, we experience satisfaction with the communication. thus communication within the organization can take place effectively and be able to provide communication satisfaction for communicants and communicators. overall, satisfaction relates to the difference between what people want from the point of view of communication within the organization and what people have in relation to it. satisfaction has little to do with the effectiveness of conveying a message, but when the experience of communicating satisfies a person's desires, it is usually viewed as satisfying. satisfaction is a concept usually associated with convenience, so satisfaction in communication means that you feel comfortable with the messages, media and relationships within the organization. convenience has a tendency, in this case sometimes causes individuals to prefer new ways of execution, which often fail to result in increased task performance (pace and faules 2001:162). redding states that communication satisfaction is all levels of satisfaction of an employee perceiving the overall communication environment. satisfaction in showing how well the available information meets the requirements of organizational member requests for demands for information, from whom it comes, how it is disseminated, how it is received, processed and how the recipient responds. communication satisfaction is a function of what one gets and what one expects. overall, satisfaction relates to the difference between what people want from the point of view of communication within the organization and what people have in relation to it. when information is communicated in a way that is in accordance with the wishes, then the individual will experience satisfaction in communicating. satisfaction is a concept that is usually related to comfort; so satisfaction in communication means you are comfortable with messages, media and relationships within the organization. (arni muhammad in his book entitled “organizational communication”, 2015) risk communication (ohs communication) according to as/nzs 4360: 2004 risk management standard, risk management is "the culture, process, and structures that are directed towards the effective management of potential opportunities and adserve effects". activities: setting context, identification, analysis, evaluation, control and risk communication. this process can be applied at all levels of activities, positions, projects, products or assets. main objective of risk communication is to provide meaningful, relevant and accurate information in clear and easy-to-understand terms to a specific audience. according to david s, anderson and richard e. miller, his book health and safety communication a practical guide forward, 2017, safety and health is a dynamic state of life that involves a degree of personal risk, functionality and satisfaction. stated clearly, health is central to your life and the lives of those around you. without health, life's challenges seriously jeopardize your well-being with health, you can lead a more fulfilling life. communication problems in ohs (occupational, health and safety) are not only between humans and humans, but also in other ways. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 96 building an installation, factory, machine, work tool or vehicle must consider the communication aspect in its operation so that it can run safely. this type of ohs communication is carried out to convey ohs messages to all elements in the organization, both internal and external. are as follows: a) personal communication, personal communication is ohs communication that is given directly to workers. for example, communication between supervisors and their subordinates. ohs messages can be given directly through face-to-face; b). group communication, group communication is ohs communication given to certain or general groups, for example in the form of safety talks, tools box safety meetings, group meetings, training, and socialization. (david s, anderson and richard e. miller, 2017). according to craig slatin in "risk communication in occupational health and safety", 2020, health & safety risks in the workplace are: • risk of disease/illness, injury, death/death • hazardous substances, toxic materials, biological agents • unsafe working conditions • poor ergonomic working conditions – make the job fit for the worker, instead of forcing the worker to fit the job • work organization and psychosocial tension • any combination – often all of them (regina e. lundgren & andrea h. mcmakin,2013) safety culture safety culture consists of 3 (three) variables, namely safety climate, situational (safety management system), and safety behavior. after synthesizing various literatures, climate/safety culture research, climate/safety culture instruments, these three variables have 12 (twelve) indicators. the details are the safety climate variable consisting of 7 (seven) indicators. the situational variable (safety management system) consists of 3 (three) indicators and safety behavior consists of 2 (two) indicators, namely safety compliance, safety participation. safety culture is a sub-component of organizational culture that discusses individual work safety, work and things that are prioritized by the organization regarding work safety. the establishment of a good work safety culture is to prevent the emergence of unsafe acts and unsafe conditions in the work environment. cooper's model describes three interacting factors that make up a safety culture. the first factor is internal psychology, which is the subjective perception or attitude of the individual which can be measured using a safety climate questionnaire. the second factor is behavior which is an observable level of effort by which all members of the organization direct their attention and actions towards improving safety on a daily basis. the third factor is situational which is the safety management system applied to the organization. situational factors can be measured through safety management system audits/inspections. (cooper,2009). safety culture measurement level model (safety culture) the concept of model development is an innovation from the latest research in the safety management discipline and application to the development of a safety culture in several "high hazard" categories such as: oil and gas (offshore), aviation (aviation), rail and petrochemical (petrochemical) industries. (foster, 2013). the model is derived from the concept of quality development and organizational development such as the capability maturity model that has been used in the software industry. the development model, which is used or the company to understand the level of improvement of its safety culture by assessing compliance with key safety elements at several stages (usually 5) representing different levels of development. hudson's (2006) model has been used to describe the level of safety excellence in many industries including oil and gas, aviation, and healthcare. the model describes a five-step development from the “pathological” stage where the culture is “don't care” and “no systems” to the “generative” stage where managing risk is a way of life and effectively implementing integrated systems in the workplace. the description of each stage of the hudson model of safety culture is: 1. pathological — safety is a problem caused by workers. the main drivers are business and the desire not to get caught by the regulators; 2. reactive — organizations start to take safety seriously but only act after an incident has occurred; 3. calculative — safety is maintained by a management system, with a lot of data collection. safety is prioritized by management and enforced by the workers themselves; 4. proactive — with performance improvements, the unexpected is a challenge. the involvement of workers began to move the initiative from a top-down approach ; 5. generative — there is active participation at all levels of workers. safety is considered an integral part of business (hudson's, 2006). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 97 methods the research uses a mixed method (quantitative and qualitative) with the concurrent model method (mixed combination), namely the concurrent triangulation model (a balanced mix of quantitative and qualitative). which integrates quantitative and qualitative methodologies in one research design. the relationship studied is the influence of safety climate, situational safety management and safety behavior on increasing safety culture. research goes through the stages of identification, description, classification, modification (reconstruction), analysis, and interpretation (validation and verification). the stages carried out in the research include literature study/preliminary study (literature), secondary data collection, hypothesis determination, primary data collection, interpretation, analysis. method triangulation: using several researchers in data collection or using multiple analyzes in the process of data analysis and interpretation. methods of data collection were conducted through in-depth interviews, observation, focus group discussions (fgd). to increase the credibility of research findings, the researchers conducted several triangulation methods, including researcher triangulation. triangulation of researchers was carried out by comparing the results of data collection from several groups of researchers. result and discussion data analysis quantitative data analysis. data analysis was carried out by means of an instrument test with a normality test to test whether the regression model of the independent and dependent variables had a normal distribution or not. a good regression model is one that has a normal or clos e to normal data distribution. researchers need to develop research instruments before they are used for data collection to be tested for validity and reliability first, so that the data obtained are valid and reliable. after the sample is determined and the instrument has been tested for validity and reliability, the next step is to collect data on a predetermined sample. after the data is collected the data is analyzed. the analysis is directed to answer the problem formulation and hypotheses that have been formulated. safety climate table 1. safety climate average no indicator mean category 1. management commitment (leadership) 88,58 very good 2. safety communication 79,78 very good 3. rules and procedures (regulations) 72,53 good 4. supportive environment 61,88 good 5. accountability/ personal involvement (participation) 76.08 very good 6. safety training 81,32 very good 7. policy 74,07 good safety climate 76,32 very good the table above shows the average value of the safety climate in the very good category, the 7 (seven) indicators of commitment (88.58%), communication (79.78%), personal accountability (76.08%), and training (81 .32%), very good category, for policy (74.07%), regulations and procedures (72.53%), and supportive environment (61.88%) in the good category. situational (safety management) the primary data in the form of a situational questionnaire has 33 questions which are grouped into 3 (three) indicators, namely regulation, leadership, and risk management. the results of the situasional analysis showed the following data: table 2. situational (safety management) average no indicator mean (%) category 1. regulation 83,64 very good 2. leadership 73,00 good international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 98 3. risk management 89,00 very good situational 81,88 very good the table above shows the situational average value in the very good category (81.88%). regulatory indicators are in very good category (83.64%), leadership indicators are in very good category (73.00%), and risk management indicators are in very good category (89.00%). safety behaviour primary data in the form of a safety behavior questionnaire has 21 questions which are grouped into 2 (two) indicators, namely safety compliance and safety participation. the results of the analysis of the safety climate questionnaire from the four work areas showed the following data: table 3. safety behavior average no indicator mean (%) category 1. safety compliance 61,11 good 2. safety participation 86,26 very good safety behaviour 73,68 good the table above shows the average value of safety behavior in the very good category (73.68%). the safety compliance indicator in the very good category (61.11%). meanwhile, the s afety participation indicator in the very good category (86.26%) organizational communication primary data in the form of a questionnaire organizational communication covering the dimensions of communication climate and communication satisfaction has 28 questions. the results of the analysis of the showed the following data: table 4. organizational communication average no indicator mean category 1. communication climate 73,08 good 2. communication satisfaction 78,39 good organizational communication 75,07 good the table above shows the average value of organizational communication in the good category (75.07%). the communication climate indicator is in the good category (73.08%).while the organizational satisfaction indicator is in the good category (78.39%). secondary data measurement results secondary data can play a role in helping uncover the expected data and help provide information or complementary data as a comparison material if there are incomplete data from the results of in-depth interviews, fgds; primary data measurement results data were collected by means of questionnaires/questionnaires, focus group discussions (fgd), indepth interviews as follows: (a). questionnaire. the result of primary data measurement is the mean (questionnaire of safety climate, situational, safety behavior). questionnaires were distributed to respondents who had determined various levels of positions, departments used questionnaires, and a likert scale as the research instrument. questionnaires were distributed to all workers in with a minimum number of 30-40 respondents of work area.; (b). focus group discussion (fgd). researchers also formed a fgd to hold joint discussions with groups (from hsse and non hsse) consisting of 3 levels.1. top management: director, vice president and senior manager; 2. middle management: general manager, manager and field manager; 3.low management : assistant manager, superintendent, specialist (experts). the fgd participants were attended by 3-5 people who were representatives of the departments of both hsse and non-hsse discussions on research topics to find out the views, understandings or information of these workers as relevant informants who would represent the population of permanent workers in various positions, departments / part, contract workers; (c). in-depth interview is one of the data collection techniques by asking questions to respondents. with advances in technology, interviews can now be done via wa, telephone or video calls. researchers want to know the experience or opinion of respondents / informants who have been determined. the interview participants were attended by 3 -5 people who were representatives levels of the top management, middle management, low management work area. interviews were conducted with certain individuals to obtain data or information about problems related to problems in the field related to the formulation of research problems to certain respondents who had been selected according international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 99 to the research needs of national oil industry both permanent workers and contract workers. the safety climate indicators are as follows: primary data in the form of a safety climate questionnaire has 82 questions which are grouped into 7 (seven) indicators, the results of the analysis of the safety climate questionnaire which included 162 respondents showed the following data: 1.management commitment (leadership). in collecting primary data from the working area for the results the average value (mean) of the leadership indicators was 88.56% and included in the very good category (range 75-100%); 2. communication. data collection for the results of the questionnaire with 162 respondents, the average value (mean) of the communication indicator was 79.78% and included in the very good category (75-100%); 3. rules and procedures. in collecting primary data from the working area the results of the questionnaire with 162 respondents, the average value (mean) of the indicators of regulations and procedures was 72.53% and included in the good category (50 75%) ; 4.work environment. in data collection from the working area for the results of the questionnaire with 162 respondents, the average value (mean) of the indicators of a supportive work environment was 61.88% and included in the good category (range 50-75%).; 5. personal accountability. in primary data collection from the working area for the results of the questionnaire with 162 respondents, the average value (mean) of the indicators of personal involvement / personal accountability was 76.08% and included in the very good category (75 100%); 6.policy. in primary data collection from the working area for the results of the questionnaire with 162 respondents, the average value (mean) of the policy indicators was 74.07% and included in the good category (50 % 75 %); 7. training. in collecting data for the results of the questionnaire with 162 respondents, the average value (mean) of the training indicators was 81.32% and included in the very good category (75 -100%). situational indicators situational indicators have 3 (three) indicators as follows: 1. regulations (rules and procedures). in collecting primary data from the 3. working area for the results of the questionnaire with 162 respondents, the average value (mean) of risk management indicators was 83.64% and included in the very good category (75 -100%). shows indicators that have a significant effect on the maturity of safety culture.; 2. management commitment indicator the average value (mean) of the indicator of 73.00% and included in the good category (50 -75%).; 3.risk management indicator the average value (mean) of the risk indicators was 89.00% and included in the very good category (75-100%). safety behavior indicators safety behavior indicators have 2 (two) indicators as follows: 1. safety compliance. in primary data collection from the 3 working area for the results of the questionnaire with 162 respondents, the average value (mean) of the compliance indicator was (61.11%) and was included in the good category (50 -75%). 2. safety participation. the average value (mean) of the compliance indicator was (86.26%) and was included in the very good category (75-100%). organizational communication (a) communication climate from the results of primary data in the form of a questionnaire shows the average value (mean) of the communication climate indicators (73,08%) including the good category. as for the results of the fgd and wm, the communication climate indicator is an important indicator for running a safety culture program. in corporate organizational communication, the communication climate associated with communication satisfaction in the field with an atmosphere of subordinates who are less satisfied with communication with their superiors, or the acceptance of subordinates to their superiors' messages, due to lack of knowledge and education also affects the reception of information, there are disturbances and obstacles to the delivery of messages from the sender to the sender. recipients, a lack of communication climate so that they feel less satisfied in communicating between superiors and subordinates. (b) communication satisfaction from the results of primary data in the form of a questionnaire in collecting primary data from the work area for the results of the questionnaire, the average value (mean) of the communication international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 100 satisfaction indicator (78,39%) was included in the good category. the communication process can affect workers' communication satisfaction or not. in the communication of the organization there must be tangible evidence of a good listening process, feedback mechanism, information and discussion about how the organization carries out its activities. communication within the organization can take place effectively and be able to provide communication satisfaction for communicants and communicators. satisfaction describes an individual concept and a micro concept, as well as an evaluation of an affective internal state, also describes an individual's affective reaction to the desired results that come from communication that occurs in the organization. the communication process with safety meetings, and others greatly affects worker satisfaction. in the communication of the organization there must be tangible evidence of a good listening process, feedback mechanism, information and discussion about how the organization carries out its activities. thus communication within the organization can take place effectively and be able to provide communication satisfaction for communicants and communicators. the communication model used by researchers is model. communication model for increasing work safety culture (model–sikatbuka) (model–sikatbuka) is intended for all areas of national oil, to minimize miscommunication, which sees the organizational communication process in several field units of national oil is that the communication work atmosphere is still not effective, horizontal and vertical communication, between leaders and subordinates is still not well established and has an impact on misunderstandings at work, there is still a lack of openness between leaders/supervisors and subordinates in. in carrying out the work, leaders/ supervisors sometimes do not know and understand how to make the sender's message conveyed can be understood by their subordinates (recipients), and subordinates are sometimes afraid to give advice or opinions to the leadership, which has an impact on the occurrence of work accidents because the company involves many people both from superiors (supervisor) and subordinates (operators/ frontliners). in the end, there is a miscommunication which will have an impact on the low completion of the company's internal work and will again affect the company's business processes. in several field area units, among others, job factors (job factors) related to communication and information problems, work standards/ sops, unclear and inadequate command and supervisory structures, national oil requires a communication process in planning that uses appropriate communication models in communicating, where good communication between employees must be interconnected. in designing and implementing a successful occupational safety and health communication, an appropriate communication model is needed that can be implemented to improve the safety culture. communication model interaction with both parties that encode (encode), interpret (interpret), re-encode (decode), transmit (transmit), and receive signals (signal), see feedback and continuous loop to share information. communication factors are concerned with the role of communication climate, communication satisfaction, ways of communicating in problem-solving and the use of communication media within the organization. after describing the various problems above, it comes to a question formulation of the problem, namely whether there is a relationship between organizational communication climate, organizational communication satisfaction and organizational communication that can affect the improvement of safety culture. conclusion communication models or systems for improving safety culture have a very important role. if the communication process runs effectively it will assist in the implementation of internal and external communication. based on the results of this study, it can be concluded several things as follows: 1. the concept of a system consisting of system components, system processes and system properties has not been fully effective, there is still a miscommunication of the communication process where as in system components where systems and subsystems are represented by superiors or leaders, so the role of negative feedback is dominant, feedback positive feedback that functions to change system function through development and growth rarely occurs and is less than optimal, resulting in also being less responsive to environmental changes. so it is necessary to find a new communication model, namely (model–sikatbuka) which is an expected model that can accommodate the interests of superiors/leaders and subordinates as well as stakeholders, the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 101 surrounding community in resolving aspects of communication within national oil and gas. this model will also become a standard in the communication system in implementation in national oil and gas and can also function as a detector that can detect problems related to communication in the communication system process that appears in the field. 2. the organizational communication process of internal and external communication patterns to improve safety culture (safety culture) at national oil has not been fully effective, due to the existence of obstacles or miscommunication constraints in the implementation of the communication process of the internal and external communication patterns. as well as feedback from subordinates to superiors which should be used as a media tool to carry out evaluations which are expected to get optimal evaluation results so that the settlement can be followed up. thus, the solution to the problems found in the field, which becomes the justification is a short-term solution, this is due to the tendency of negative feedback (corrective feedback) which serves to maintain or maintain a stable system. 3. there is a positive and significant relationship. communication climate (73.08% is in the good category) to organizational communication (75.07 is in the good category), for improving the safety culture at national oil and gas. 4. there is a positive and significant relationship with communication satisfaction (78,38)% in the good category) on organizational communication (75, 07 in the good category) for improving the safety culture at national oil and gas 5. a. there is a positive and significant relationship between safety climate. safety climate (76, 32%) is in the good category to safety culture (86, 77% is in the very good category; b. situational (safety management) category (81.88%) is in the very good category, there is a positive and significant relationship to safety culture (86, 77% is in the very good category; c. safety behavior category (73,64%) is in the good category. there is a positive and significant relationship with safety culture (86, 77%) in the very good category. based on the conclusions above, it is necessary to add to the concept of the communication system, namely the analysis of the concept of the communication system which consists of monitoring and evaluation and follow up. where the concept of this addition functions as a detector that can detect problems, obstacles or communication constraints in the field. thus, successful and effective communication comes from the implementation of the communication process, the workers involved will improve their communication skills if they follow the communication process, and away from barriers or obstacles to communication and the ongoing communication process will become an evaluation tool in the implementation of improving safety culture. (safety culture). interactions between individual superiors and subordinates in the organization that can lead to an interdependence relationship between superiors and subordinates in the organization. so this can create a communication network within the organization to form a conducive communication climate and organizational communication satisfaction. the communication factor is a concern regarding the role of communication climate, communication satisfaction, ways of communicating in problem solving and the use of communication media within the organization, so that the relationship between organizational communication climate and communication satisfaction can affect the improvement of safety culture. references abbas tashakkori, charles teddlie. 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(2007), theorizing communication, readings across tradition, sage publications, inc., thousand oaks, california ramli, soehatman. practical guidelines for risk management in ohs perspective, ohs risk management, 2009,jakarta, dian rakyat,jakarta sugiyono and puji lestari, 2021, communication research methods (quantitative, qualitative, text analysis, how to write articles for national and international journals), bandung, alfabeta, w. lawrence neuman, social research methodology: qualitative and quantitative approaches, 7th edition, 2013, boston, ma02116 wayne pace & don f. faules , organizational communication, strategies to improve company performance, editor deddy mulyana, ma, phd, bandung , edition 8, june 2013,pt. youth rosda international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 169 e-commerce strategy for msme innovation development in the new normal era volume: 3 number: 1 page: 169-178 1novita rifaul kirom, 2sudarmatin sudarmiatin, 3agus hermawan 1,2,3faculty of economics and business, state university of malang corresponding author: novita rifaul kirom email: novita.rifaul.2104139@students.um.ac.id article history: received: 2022-01-05 revised: 2022-01-15 accepted: 2022-02-18 abstract: the covid-19 pandemic has had a significant impact on the growth and development of the world economy. therefore, there needs to be changes or innovations that must make to improve economic conditions, one of which is through the development of online marketing (e-commerce), which has begun to be implemented by msmes in indonesia. this study aims to determine the ecommerce strategy to increase the development of msme innovation in the new normal era. this research shows that e-commerce readiness is very important in times of uncertainty, such as the covid-19 pandemic. the level of readiness will determine the viability and sustainability of a company or business in a volatile business environment. e-commerce can evaluate readiness based on technology readiness, organizational readiness, and environmental readiness. however, not all perspectives are considered in making decisions about implementing or improving e-commerce during the pandemic. keywords: e-commerce, innovation, msme, new normal cite this as: kirom, n. r., sudarmiatin., hermawan, a. (2022). “ecommerce strategy for msme innovation development in the new normal era.” international journal of environmental, sustainability, and social sciences, 3(1), 169-178. introduction the activities of micro, small and medium enterprises (msmes) in indonesia are currently expected to be a pillar in increasing economic growth in indonesia. msmes have a very important role in improving the indonesian economy, with msmes being able to reduce unemployment. msmes are now underestimated by upper-class entrepreneurs and respect small business actors today. msmes are now pillars and a necessity for people who need work (heri, 2019). based on law no. 20 of 2008 concerning msmes, small and medium enterprises are independent productive economic enterprises carried out by individuals or business entities that are not subsidiaries or branches of companies that are owned, controlled or become a part of. either directly or indirectly with small businesses or the annual sales results stipulated in the law. the law states that in carrying out its business empowerment activities, it is based on first, the principle of kinship, namely the principle that underlies efforts to empower msmes as part of the national economy, which is carried out based on economic democracy with the principles of togetherness, efficiency, justice, sustainability, environmental insight, independence. balance, progress and national economic unity for the welfare of all indonesian people. second, the principle of economic democracy, namely the empowerment of msmes, is carried out as an integral part of national economic development to realize the prosperity of the people. third, is the principle of togetherness, namely the principle that encourages the role of all msmes and businesses together in their activities to realize the welfare of the people. fourth, is the principle of fair efficiency, namely the principle that underlies the implementation of msme empowerment by prioritizing fair efficiency to create a fair, conducive and competitive business world. fifth, the principle of sustainability, namely the principle that in a planned manner strives for the development process to run through the empowerment of msmes, which is carried out sustainably to form a responsible and independent economy. sixth, is the principle of environmental insight, namely the principle of empowering msmes which is carried out while still paying attention to and prioritizing the protection and maintenance of the environment. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 170 seventh is the principle of independence, namely the principle of empowering msmes, which is carried out while maintaining and prioritizing the potential, capabilities, and independence. eighth, is the principle of balance of progress, namely the principle of empowering msmes which seeks to maintain a balance of regional economic progress within the national economic unity. ninth, is the principle of national economic unity, namely the principle of empowering msmes which is part of the balance of the national economic unity (law, 2008). the existence of product innovation today is related to individual or group creativity. creativity can be defined as the ability to develop innovations that they own, then convey what is in their minds, and can be seen from what new opportunities are not in the product or can be called new discoveries. there are three types of creativity, namely: 1. creating or creating new products 2. combining old discoveries with new inventions 3. modifying something that already exists (rusdiana, 2014). in the development of msmes, product innovation is needed; by making three types as above, it is hoped that business actors will be more creative in carrying out their business activities. msmes are currently growing rapidly in indonesia; big entrepreneurs also ogle small businesses and msmes. competition between msmes and big entrepreneurs has become a natural thing because msmes have become a priority in indonesia's territory, and helping the economy of the lower class, can also reduce unemployment in indonesia. currently, many msmes are interested and also, and increasingly fierce competition is expected for business actors to be more creative with new product innovations. it could also be for business actors to participate in socialization or exhibitions about msmes; with this, they can make business actors think about what innovations they want to make. very tight competition between msmes and big entrepreneurs makes business actors here have to be creative by creating new innovations in their business so that consumers will feel at home shopping. indonesia has a promising future and creating economic growth. indonesia's creative economy is very diverse and includes 16 different sub-sectors. its performance in recent years shows strong growth potential. in 2017, the sector generated more than 7 percent of gdp and employed an estimated 15.9 million people. by 2020, we estimate it will be worth around idr 1.924 trillion (approximately usd 130 million) (central bureau of statistics, 2016). indonesia's creative economy has great untapped potential but faces several challenges. the growth of indonesia's creative industry is predicted to reach a new peak in 2018. this prediction is in line with the rapid progress of the country's e-commerce industry, which has taken place in the last 5 years. e-commerce adoption is the process of buying, selling, transferring, or exchanging products, services, and/or information over computer networks, mostly the internet and intranets (osmonbekov et al., 2002). it is widely recognized that e-commerce technology offers many potential advantages for businesses. the main advantages expressed by the existing ecommerce literature are reduced costs, increased sales, increased productivity, reduced processing time, expanded market reach, and increased customer loyalty (gomber et al., 2018). using e-commerce, organizations can expand their market to national and international markets with minimum capital investment. an organization can easily find more customers, the best suppliers, and suitable business partners worldwide. e-commerce helps organizations to reduce costs to process, distribute, retrieve and manage paper-based information by digitizing information (mukherjee & nath, 2003). e-commerce helps simplify business processes and make them faster and more efficient. e-commerce increases organizational productivity. it supports pull-type supply management. in pull-type supply management, the business process starts when the customer demands and uses just-in-time manufacturing methods (phan, 2003). the success of the sme business does not lie in the quality of goods or services alone, but in the ability to build collaborations to expand business in a global market order. e-commerce can be an important source of competitive advantage for most business organizations, especially small and medium-sized businesses (smes). (purnamasari et al., 2020). in the context of this research, the notion of the term creative economy market industry refers to products or services offered that contain substantial elements of creative business by covering the cultural industry in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 171 particular (cunningham, 2002). the creative economy does not have a single definition. it is an evolving concept that is built on the interaction between human creativity and ideas and intellectual property, knowledge, and technology. it is essentially a knowledge-based economic activity that forms the 'creative industry' basis. (bilton & leary, 2002). producing products and services by adding new values, and always adapting to the latest information technology in supporting the creative process (tire & orlikowski, 1994). the creative economy combines all parts of the creative industry, including trade, labor, and production. currently, the creative industry is one of the most dynamic sectors in the world economy, which provides new opportunities for developing countries to jump into rapidly developing areas of the world economy. the creative economy is the utilization of resource reserves that are renewable and unlimited, which can be in the form of ideas, talents, or talents and creativity of individuals or groups of people (hidayat, 2015). several previous studies have shown that the adoption of e-commerce can improve macroeconomics such as value-added, gdp, international trade, and employment levels. however, the covid-19 pandemic has had a negative impact on the world economy in all types of industries and sectors (patma et al., 2020). the actions and measures taken are not only to contain the spread of the pandemic but also to keep the economy shored up and minimize the negative impacts. one of the actions taken by many countries and countries is to limit the activities of their citizens in several stages, ranging from physical distancing to lockdown measures. due to these actions and actions taken, many people cannot run their usual business by interacting with customers face-to-face locally or globally (schafer, 2007). unless there is a permanent solution to cure the pandemic or put in place proper precautions and live with the virus, this condition can persist for a long period. this situation has an impact on their current business performance and threatens the viability and sustainability of their business. based on the background of the problems above, this study aims to present information about e-commerce strategies for developing msmes in the new normal era. msmes (micro, small and medium enterprises) in line with the rapid development of msmes today, various businesses that provide various products in the form of goods or services are increasing. business actors participate in contributing to economic development in indonesia. one of the quite strong businesses facing current business competition is micro, small and medium enterprises (msmes). meanwhile, in the definition of a medium-sized business, it is a productive economic business that stands alone, and is carried out by individuals or business entities that are not subsidiaries or branches of companies that are owned, controlled or become a direct or indirect part of a small business or large business with total assets. net or sales results (ardiani, 2018). msmes in indonesia has become an important part of the economic system in indonesia. it is because msmes are business units that are more numerous than large-scale industries. and also, msmes have a role to play in reducing unemployment in indonesia, with msmes currently becoming competitors for large-scale businesses. in addition, current government policies also help access capital for the survival of msmes, because the capital difficulties faced by msmes currently still exist, because msmes have not been touched by financial institutions (suci, 2017). in this case, because there are still many financial institutions that look down on the income earned by business actors, for this reason, it is still rare for msmes to borrow money for their business capital in financial institutions. in the economic crisis experienced by this country, it has not yet recovered. one of the economic foundations that are expected to be able to recover from the current economic crisis is through the micro, small and medium enterprises (msme) sector. the potential of msmes is currently very large in absorbing labor, so they need to be improved and maximized. thus, msmes need to be supported by conducive rules, which do not burden msme business actors. meanwhile, many msmes still have to bear a lot of levies, and the long licensing process will cost quite a lot. regulations in msmes that are less supportive make this not counterproductive to the sustainability of msmes. after that, the government should provide international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 172 facilities and then ask for rights (oktafia, 2017). innovation innovation is defined as taking creative ideas and turning them into useful products or work methods. in a business that can innovate, the business can lead or also become a competitor to innovate early. with innovation in a business, there are more and more enthusiasts for these products; because business competition is very tight, product innovation is needed to support the continuity of the business they are running. the advantages of the business owned will be seen if the product innovation is more creative; creative thinking in the business world is needed so that the business can compete with other businesses (inda lestari, 2019). and product innovations that will be offered or marketed must be with new, higher quality innovations and products that are currently trending, so that these products have a lot of demand. it is hoped that msmes will also get a lot of attention from foreign tourists and big business people, not only being underestimated (mas oetarjo, 2019). development of e-commerce-based msmes and strategies that function to evaluate a company's strengths, weaknesses, opportunities, and threats. strength in a sense here is the strength that benefits the business, namely product development. the weakness here is the loss experienced by business actors due to business competition that occurs. opportunity is a strategy that business actors must carry out if the opportunities are large or many so that business actors can innovate these products. finally, the threat to a company is competition between one company and another, because, in the business world, the biggest threat is competition between businesses that can also sell the same product (ariani, 2017). in developing msmes, many challenges are faced in it; to strengthen it, it is necessary to provide guidance that is more directed to the ability of small entrepreneurs to become medium entrepreneurs and microentrepreneurs to become small entrepreneurs. but, unfortunately, weak management capabilities and human resources have resulted in msmes not being able to run their business properly; because of this, the development is not good (setyanto, 2015). companies with a sustainable competitive advantage will have long-term benefits on company performance (barney, 1991). to maintain a competitive advantage over competitors, adopting the concept of e-commerce to business can be a source of competitive advantage (khan et al., 2016). e-commerce is the buying and selling of goods (or services) on the internet. it includes a wide variety of data, systems, and tools for online buyers and sellers, including mobile shopping and online payment encryption (wigand, 1997). some people may have the view that e-commerce is only an activity transaction to distinguish it from the term e-business, which has a broader meaning and concept. businesses planning or transforming to e-commerce need to review the impact of adoption and innovation based on the consideration of three elements, namely technology, organization, and environment (tornatzky & fleischer, 1990). adopting e-commerce in creative industries can apply the same toe framework concepts to ensure businesses are ready to adopt. the toe framework was developed by tornatzky and fleischer (1990). it identifies three aspects of the enterprise context that influence the processes that adopt and implement technological innovations: the technological context, the organizational context, and the environmental context. the technology element represents all technology relevant to the business, the organization element refers to the characteristics and resources of the company, while the environmental element describes the industry structure, the influence of technology service providers, and environmental regulators. the toe framework has been recognized in various studies, including smes in indonesia (rahayu & day, 2015), where some of these entrepreneurs also contribute directly to the creative economy. the implementation of community activity restrictions or micro-scale ppkm is currently being implemented in indonesia in response to the covid-19 pandemic or ppkm. moreover, with the restrictions and restrictions on face-to-face meetings and offline transactions, many businesses have to adopt e-commerce to enable online transactions and take their level of e-commerce to new heights, some of which may not be ready yet. for. each sub-sector in the creative economy has its own uniqueness and different obstacles. for example, in the culinary sub-sector, restrictions on eating on the spot are one of the biggest barriers to reaching consumers, while international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 173 conventional fashion designers cannot meet their clients to discuss and design on the spot. based on the toe framework and resource-based theoretical perspective (zhu & kraemer, 2005), we can review their readiness to be technology readiness, organizational readiness. technology readiness technological competence can be one of the main considerations of whether a company or organization is ready to take its e-commerce side to the next level, especially during a pandemic. technological competence includes physical assets and other resources that act as complements to physical assets (mata et al., 1995). technological context refers to aspects such as perceived benefits, compatibility, and costs, which affect the adoption of e-commerce technologies. perceived benefit refers to the perception of positive consequences caused by certain actions. perceived benefits are defined as gains or improvements derived from existing ways of operating business transactions using e-commerce applications. perceived benefit refers to the degree of acceptance of the possible benefits that e-commerce technology can provide to an organization (iacovou et al., 1995). a greater managerial understanding of the relative advantages of ecommerce adoption increases the likelihood of firms allocating some resources, such as managerial resources, financial resources, and technological resources, to adopting e-commerce technologies (moldabekova et al., 2021). then compatibility refers to the extent to which ecommerce follows the technological infrastructure, culture, values, and work practices that already exist in the company (huy & filiatrault, 2006). innovation will be easily accepted in an organization if it is in line with the prevailing organizational values, can meet the organization's needs, and follows the organizational culture, following the technology infrastructure, culture, values, and work practices that already exist in the company (huy & filiatrault, 2006). innovation will be easily accepted in an organization if it is in line with the prevailing organizational values, can meet the organization's needs, and follows the organizational culture. the greater the possibility of adoption of e-commerce technologies. environmental readiness the proposed government restrictions during the pandemic can be considered an important factor in encouraging e-commerce readiness. during a pandemic, government regulations are mainly related to pandemic management and how to minimize the impact on victims, the health care system, and the economy from both a short-term and long-term perspective. while, in general, many business performances are affected due to restrictions, it is possible to support the e-commerce business model. environmental factors refer to external influences such as pressure from customers/suppliers, pressure from competitors, and external support that affect e-commerce adoption. competitor pressure refers to the level of pressure from competitors in the industry as perceived by the company (zhu & kraemer, 2005). when competitors start using e-commerce technology, companies will be encouraged to adopt ecommerce technology more broadly to gain a competitive advantage. thus, the higher the level of competition in the industry, the more likely it is that greater use of e-commerce will be achieved (zhu & kraemer, 2005). methods in this study, it is a quantitative descriptive approach which, according to leksono (2013) qualitative economic research is an effort to identify an economic phenomenon, not just a set of statement descriptions of notations, connotations and descriptive denotations. but cognitively, affectively and psychomotor much deeper than that. according to bogdan and taylor (in leksono, 2013), qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from the observed behavior. the researcher uses a qualitative descriptive method because the researcher wants to describe the object under study following the actual situation when the research took place (leksono, 2013). “descriptive qualitative research is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 174 an approach to a particular behavior, phenomenon, event, problem, or situation that is the object of investigation; whose findings are in the form of meaningful sentence descriptions that explain in as much detail as possible in the form of sentences in an article so that descriptive people explain in as much detail as possible in the form of sentences in an article so that people who are not directly involved in an event, phenomenon or problem understand the real situation that occurs. there are two data sources in this study, namely primary and secondary, where the primary is obtained from observations, interviews, documentation and field notes. at the same time, secondary data were obtained from books and journals that were relevant to this research. in this study, there were also two informants, namely key informants consisting of the owner of the business and supporting informants, namely employees, suppliers and consumers. in addition, research data were collected from 15 msmes in the greater malang area that have used technology to market their products. sugiyono, 2011 is data reduction, presentation of data analysis used in this qualitative research according to miles and huberman in the data, and concluding. furthermore, checking the validity of the data in this study was carried out using the triangulation of data sources and triangulation methods. result and discussion in the current msme activities, it is hoped that business actors will be more creative to market their products throughout indonesia and in the asean market. it can go through several things: a. design and use of marketing product brands is an initial problem usually owned by msmes, related to market and product competition. the socialization activities carried out are expected to solve the problems experienced by business actors, one of which is by using brands on products owned by business actors, so that these brands can be recognized by consumers and finally can compete in the market. after this is done, the product brand will be affixed to the product packaging owned by the business actor. b. expansion of market share after conducting education about product brands, then assisted in the determination, design, and printing of brands that will be used on products in the form of labels or stickers c. the opening of the msme simple finance will be given education in applying simple finance in its business. because in this case, it can include recording financial transactions, both expenditures and receipts, with the aim that business actors better understand the expenses and revenues generated each month. and can make it easier for business actors to manage finances. d. msme product innovation is given socialization by increasing product innovation skills through flavors and packaging. appropriate technology design and innovation the msme production process so far still uses simple equipment, which is still driven by human power. therefore, appropriate technology is needed to improve the production process; with this, it is expected that production will be driven faster and will not take long (tri, 2019). market orientation is also needed in product innovation, so market orientation is something that is important for companies to increase global competition and changes in consumer needs where companies must realize that they must always be close to their markets. a market-oriented company, his mind is always open to new things to find innovations for business continuity. the height of a business is usually influenced by market orientation, where consumers will glance at the product because the product looks attractive and follows current trends. innovation plays an important role in the business's sustainability because consumer interest is currently following the trend (muhamad zidni syukron, 2015). product innovation is no less important; the products produced by entrepreneurs must-have new innovations. product innovation is applied to meet market demand, which means that entrepreneurs must design their products according to the wishes of consumers so that the product remains attractive in the eyes of consumers so that consumers are not experts on other products. innovation has a strong influence on improving the performance of msmes (jannah, 2019). three activities can characterize product innovation: first, the ability to see market products with high opportunities; with opportunities in high markets, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 175 business actors should create new products to be marketed, so as not to lose competitiveness with other products. second, build marketing capabilities to respond to the market, by participating in socialization or seminars about marketing a product either in an online form or directly with it so that we can compete with other msmes. and the third is the ability to pursue existing opportunities quickly. it can indicate that innovation can lead to easier production; in other words, product innovation is important for effective marketing to increase company performance (elwisam, 2019). business actors can also market their products online, for example, through social media such as: instagram, facebook, line, website, etc. with the existence of social media, it can help business actors to introduce new products; there is no need to spread brochures on the streets, because the development of an increasingly rapid era can make it easier for business actors to market their products, so that consumers can distinguish old products from new product innovations (santi susanti, 2018). innovations made by business actors usually change the old logo design into a new logo; it can also change the old model into a new model. in business, the most important thing is product innovation because it becomes the biggest threat when the business competition gets tougher. msme development business development is also needed in the sustainability of msmes; apart from innovation, it also requires development which can be interpreted as a condition in which the business is developing or not, seen from several indicators that can be used as measurements to determine whether the business is growing or not. different businesses have different methods of measurement, usually also seen in the turnover per day, the benefits obtained and satisfaction with consumers. with the development carried out by business actors, we can measure the business's success (sri wahyuni, 2015). the biggest problem for msmes is the difficulty of capital. it resulted in the development of their business not running smoothly, because business actors borrowed their capital from moneylenders, which contained elements of usury. the more business actors get into debt, the more and more they are in debt, the more their business development will not run stably, because mistakes made by business actors will also cause their business to go bankrupt (jr, 2016). one of the government's efforts so that msmes can develop by employing people's business credit (kur) is a credit program intended for msmes in the form of providing working capital. one of the reasons for business development is the capital factor which is still difficult to reach msme actors (pangestika, 2016). to overcome these problems, it takes the role of the government and the role of the community and large companies. the role of the community can be demonstrated by becoming a workforce or capital for the development of msmes. while the role of large companies can be in the form of coaching and financial assistance, coaching can be done by inviting msmes to hold exhibitions or seminars on msmes with the theme of product innovation to develop businesses, while financial assistance is needed in msmes because the capital received by msmes is not comparable to the effort they put in. so that msmes can run well so that msmes can develop in indonesia. the development of msmes is currently only a matter of capital, because, in this case, access to capital from financial institutions has not touched small business actors (hamdani, 2016). providing business capital to small business actors is part of developing msmes in the regions. it is based on the fact that the level of compliance to return business capital to banks is higher, and the interest applied is also high; therefore, business actors are reluctant to borrow capital from banking institutions. the interest applied is high; the business actor cannot pay it off; it will go out of business, which is what the business actor is worried about. it is still not enough to become a basis for the belief that msme actors will get convenience in applying for business capital credit facilities to banking institutions; until now, there are still many business actors who are still not reached by banking institutions (hirawan, 2016). promotional media through print media or social media can be a form of development that can be carried out by business actors, so that the wider community can know them. participating in exhibitions about msmes can be one of the things that can be done in promoting their products; online media can also, the more people who recognize these international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 176 products, the more interested people want to buy these products. because the products offered are attractive and follow today's trends, the more the product sells. media promotion is also very much needed for their business development to continue to run smoothly and well (mangifera, 2016). current business development requires only access to capital and also innovation in a product; if both run smoothly, then development in msmes will run stably, especially supported by product marketing through online media. msme products will certainly be able to compete with large-scale businesses. with this, innovation and development need each other for the sustainability of the business they are living in. based on the analysis results, it was found that there are still many smes in indonesia who do not have the readiness for reliable human resources with knowledge and skills in the field of information technology, and have infrastructure devices with substandard networks and internet. connections, communication network instability from vendors, and research limitations in terms of telecommunications infrastructure. government policies are also an important factor and are still an obstacle to building sme businesses through the adoption of e-commerce (simpson & docherty, 2004). but on the other hand, government policies also need important attention, because many e-commerce business players also practice unfair competition patterns that can weaken or cause harm to the e-commerce industry in indonesia. especially in an open internet network, anyone can easily access and download anything. for this reason, as a factor that has an important role in for the growth of e-commerce, clear and transparent government standard policies and regulations are needed. besides protecting consumers in conducting online transactions, they must also be able to prevent and secure the possibility of fraud committed by certain parties (gefen, 2002). in addition, the compatibility factor in terms of technology is also the cause of the difficulty of the e-commerce adoption process. the suitability factor is often an obstacle because not all types and products can be marketed through e-commerce. e-commerce adoption has become a core part of the current competition for every sme business, although it has not been able to fully increase the organization's agility in capturing the target market share. the success of e-commerce adoption in growing the creative economy market cannot be separated from the readiness of local organizational infrastructure, structure, and culture to shape a social perspective through top management support (granlund & taipaleenmäki, 2005). therefore, the agility of sme business organizations must fully involve top management support, organizational readiness, government policies, and compatibility. these four factors are important dimensions that tend to be inhibiting factors for e-commerce adoption (sila, 2015). so we need a clear concept to strengthen these four factors so that e-commerce adoption can run smoothly in growing the creative economy market. growing the creative economy market is a future challenge in strengthening the foundation of the social economy. in addition, it must strengthen relationships with vendors, grow the level of public trust in online shopping, guarantee online ordering and payment transactions, and always improve information technology skills. environmental constraints encourage businesses to adopt e-commerce, especially external pressures (consumer demand). these consumer demands are in the form of convenience and practicality in transactions. a possible explanation for this condition is that most customers in indonesia are identified as "conventional online shoppers" (urumsah, 2015), where customers visit online sites just to see the products offered, and if interested, they place an order conventionally. by phone, fax or even face to face. micro or small businesses must follow and provide things that consumers need, such as websites, because consumers are a source of income for business actors. micro and small businesses in adopting ecommerce need to know the company's environmental conditions that require environmental perspective factors. when micro and small business actors know the company's environmental conditions, they can make changes to their business, so they are not left behind in the current era of modern technology. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 177 conclusion from the description above, it can be concluded that e-commerce readiness is very important in times of uncertainty, such as the covid-19 pandemic. the level of readiness will determine the viability and sustainability of a company or business in a volatile business environment. ecommerce readiness can be evaluated based on technology readiness, organizational readiness, and environmental readiness. not all perspectives are considered in making decisions about implementing or improving e-commerce during the pandemic. msme development strategy through product innovation is highly dependent and interdependent, where if the product innovation is a prima donna for consumers, then msme development will also be stable. because development depends on innovation, if many people are interested in the innovation, the profits obtained by business actors will also increase. with this, the development of msmes will also increase, because it does not require capital from financial institutions, such as moneylenders who contain elements of usury. with the help of promotional media through print media or social media, it is also very helpful for the continuity of the business they are running; with the promotion media, it is hoped that many consumers will see and come to the store that provides the products that have been marketed so that msmes are not less competitive with large-scale businesses. . because msmes are currently able to overcome the unemployment rate in indonesia because msme assistance opens job opportunities for the unemployed. references ardiani ika sulistyawati, indarto, saifudin. 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(2019). msme development through business management in gondang village, 2, 39–43. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 299 analysis of factors affecting individual taxpayers in fulfilling the obligation to pay taxes volume: 2 number: 3 page: 299 306 1ari irawan, 2minda sebayang 1universitas ibbi, indonesia 2universitas medan area, indonesia corresponding author: 1ari irawan email: ariirawan@ibbi.ac.id article history: received: 2021-10-25 revised: 2021-11-05 accepted: 2021-11-25 abstract: the purpose of this study was to determine the variables that influence the willingness to pay taxes, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system, and quality of service to taxpayers. the method used in this research is convenience sampling method. the conclusion in this study is that the variable awareness of paying taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers have a positive and significant influence on willingness to pay taxes at kpp pratama medan belawan. taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers by 40.9% and the remaining 59.1% is influenced by other factors not examined in this study. keywords: awareness of paying taxes, knowledge and understanding of tax regulations, good perception of tax system status, quality of service to taxpayers, willingness to pay taxes. cite this as: irawan, a., sebayang, m. (2021). “analysis of factors affecting individual taxpayers in fulfilling the obligation to pay taxes.” international journal of environmental, sustainability, and social sciences, 2(3), 299-306 introduction one of the biggest sources of state revenue today comes from taxes. in a country there will be dealing with taxes, because paying taxes is a form of responsibility of citizens in carrying out a state life, especially in indonesia. tax revenue indirectly aims to increase the prosperity and welfare of the community. uu kup article 1 paragraph (1), taxes are mandatory contributions to the state owed by individuals or entities that are coercive in nature based on the law, without getting direct compensation and are used for the needs of the state for the greatest prosperity of the people. taxes have several functions, the first is the function of the budget as a source of funds intended for financing government expenditures, such as the inclusion of taxes in the apbn as domestic revenue. second, the function of regulating (regular) as a tool to regulate or implement policies in the social and economic fields, such as being subject to higher taxes on liquor can be suppressed, as well as on luxury goods. third, the stability function, the existence of taxes means that the government has funds and can carry out policies related to price stability so that it can control the rate of inflation. fourth, the income levy function is used to finance all public interests, including to finance development so as to open up job opportunities which in turn will increase people's income. given the many benefits of taxes, taxes are very important for a country's source of income. the achievement of tax revenue in accordance with the target, can be achieved if the taxpayer is willing to fulfill his tax obligations from the willingness of the taxpayer to pay his taxes. law number 28 of 2007 concerning "general provisions and tax procedures", states that taxpayers are individuals or entities, including taxpayers, tax cutters and tax collectors who have tax rights and obligations in accordance with the provisions of tax laws and regulations. the realization of tax revenues throughout 2019 reached rp. 1,332.1 trillion which is only 84.4% of the tax revenue target set according to the 2019 revised state budget of rp. 1,577.6 trillion. when compared to the same period in the previous year, the realization of tax revenues experienced international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 300 quite good growth in certain sectors, but also experienced a decline in growth in other sectors (in the directorate general of taxes, ministry of finance, 2019). taxes are the largest source of state revenue, especially with the increasing number of people who are increasing every year (widayanti and nurlis, 2010). this proves that now taxes are the first priority in state revenue as a source of state revenue that will finance state expenditures and costs. the causes of the lack of willingness to pay taxes include the existence of the principle of taxation, namely because the results of tax collection carried out by the government cannot directly be enjoyed by taxpayers. therefore, people never know the real form of the money that has been spent to pay taxes (hardiningsih and yulianawati, 2011). this can be seen from the number of roads that are still damaged, there are even some areas that have very minimal transportation facilities, especially in rural areas. collecting taxes is not an easy thing, because in addition to playing an active role as a tax officer, the willingness of the taxpayer itself is also required. where since law no. 6 of 1983 was amended by law no. 28 of 2007 concerning general provisions and tax procedures (kup), indonesia has changed its tax collection system from the official assessment system to the self assessment system which is still being implemented today. self assessment system is a system that gives confidence to taxpayers to determine, calculate, pay, and self-report the tax payable. with the adoption of the self assessment system, apart from relying on the awareness and honesty of taxpayers, adequate technical knowledge of taxation also plays an important role so that taxpayers can carry out their tax obligations properly and correctly. because through this system, every taxpayer is required to fill out and submit an annual tax return (spt) correctly, completely, and clearly (anggraeni, 2011). tax according to article 1 of law no. 28 of 2007 concerning kup is a mandatory contribution to the state owed by an individual or entity that is coercive under the law, without receiving direct reciprocity and is used for the purposes of the state for the greatest prosperity of the people. according to the official (2013) tax is a people's contribution to the state treasury based on the law (which can be enforced) by not receiving reciprocal services (contraception) which can be directly shown, and which is used to pay general expenses. the state has a basis for the right to collect taxes and there are several theories that explain or justify the state's right to collect taxes from its people, including: 1. insurance theory which states that the state has the duty to protect people and all their interests, including: safety and security of life, as well as their property. like an insurance agreement (coverage), to protect these people and interests, premium payments are required. 2. interest theory which initially only paid attention to the distribution of the tax burden that must be collected from the entire population. the division of this burden must be based on the interests of each person in government tasks, including the protection of the lives of those people and their property, so that it is only natural that the costs incurred by the state are borne by them. 3. the pikul style theory which states that the basis of tax collector justice lies in the services provided by the state to its citizens, namely the protection of their lives and property. for this purpose, there are costs that must be borne by all who enjoy the protection, namely in the form of taxes. and in this theory emphasizes the principle of justice, taxes must be equally heavy for everyone. taxes must be paid according to one's carrying style. 4. absolute tax obligation theory (bakti theory) which is opposite to the previous three theories and which does not prioritize the interests of the state above the interests of its citizens, this theory is based on the understanding of the organische staatsleer. the basis of the justice of the tax collector lies in the relationship of the people with their country. as devoted citizens, people must always be aware that paying taxes is an obligation. 5. the theory of the buying style principle, which does not question the origin of the state collecting taxes, but only looks at the effect, and views the good effect as the basis for justice. that is, collecting taxes means attracting purchasing power from public households for state international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 301 households. furthermore, the state will channel it back to the community in the form of maintaining public welfare. in this way, the interests of the entire community are prioritized. taxpayer. as explained in law no. 28 of 2007 concerning kup, taxpayers are individuals or entities, including taxpayers, tax cutters and tax collectors who have tax rights and obligations in accordance with the provisions of tax laws and regulations, without receiving direct compensation and are used for state purposes for the greatest prosperity of the people. individual taxpayers are individuals who have income above non-taxable income or individuals who meet the subjective and objective tax requirements. the subjective requirement for domestic tax is that an individual who resides/is in indonesia for more than 183 days (not necessarily consecutively) within a period of 12 months or within one tax year is in indonesia and has the intention of residing in indonesia. meanwhile, the objective of the tax requirement for individual taxpayers is to have income above non-taxable income (ptkp). regulation of the minister of finance number 101/pmk.010/2016 concerning the adjustment of the amount of non-taxable income to rp. 54,000,000.00 a year, from the previous rp. 36,000,000.00. willingness to pay taxes. willingness is an impulse from within a person, based on considerations of thoughts and feelings that lead to an activity to achieve certain goals. while the willingness to pay is a value where someone is willing to pay, sacrifice or exchange something to obtain goods or services (widayati and nurlis, 2010). based on the above definition, willingness to pay taxes can also be interpreted as a value that is willing to be contributed by someone (which is determined by regulation) which is used to finance public expenditures by the state without receiving direct reciprocal services (hardiningsih and yulianawati, 2011). awareness of paying taxes. awareness is a condition in which a person knows, recognizes, respects and obeys the applicable tax provisions and has the sincerity and desire to fulfill his tax obligations (muliari, 2011). the awareness that humans have is the awareness of oneself, of others, of the past, and of possible future. meanwhile, awareness of paying taxes is a condition where taxpayers or the public are required to carry out state obligations by paying taxes voluntarily and with full awareness. voluntary means willing to pay taxes because they feel they are not harmed by the tax payments they do. knowledge and understanding of tax regulations. according to research conducted (widayati and nurlis, 2010) there are several indicators that taxpayers understand tax regulations, namely: 1. ownership of a npwp, every taxpayer who has income is required to register to obtain an npwp as a means for tax administration. article 1 paragraph 6 of law number 28 of 2007 concerning "general provisions and tax procedures", states that the taxpayer identification number (npwp) is the number given to the taxpayer as a means in tax administration which is used as a personal identification or identity card. taxpayers in carrying out their tax rights and obligations 2. knowledge and understanding of the rights and obligations as a taxpayer. if taxpayers already know and understand their obligations, then they will do it, one of them is by paying taxes. 3. knowledge and understanding of tax sanctions. the more understanding taxpayers are of tax regulations, the more aware taxpayers are of the sanctions that will be received if they neglect their tax obligations. 4. knowledge and understanding of ptkp, pkp and tax rates. by knowing and understanding the applicable tax rates, it will encourage taxpayers to be able to calculate their own tax obligations correctly. 5. taxpayers know and understand tax regulations through socialization carried out by the kpp. 6. taxpayers know and understand tax regulations through the tax training they attend. 7. the public should have knowledge and understanding of tax regulations, because to fulfill their tax obligations, taxpayers must first know about taxes. the existence of an understanding of taxation is expected to encourage taxpayer awareness to fulfill the obligation to pay taxes. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 302 good perception of the taxation system. perception expressed as a process of organizing, interpreting the stimulus by the organization or individual so that it is a meaningful and an activity within the individual (hardiningsih and yulianawati, 2011). things that indicate the current tax system that can be felt by taxpayers include: first, the existence of a reporting system through electronic notification letters (e-spt) and the submission of electronic notification letters (e-filling). electronic notification letter (e-spt) is a means of electronic spt reporting. where the spt form is in the e-spt application. this e-spt has advantages, among others, it can be done quickly and safely because the attachment is in the form of cd/diskette media so that taxation data is well organized. the e-spt application system organizes corporate tax data well and systematically. the calculation is done quickly and precisely because it uses a computer system. ease of making tax reports. data submitted by taxpayers is always complete, because the form is numbered using a computer system. avoid wasting the use of paper. the reduction of clerical work in recording spt which consumes quite a lot of resources (widayati and nurlis, 2010). submission of electronic notification (e-filling) is the submission of spt using the internet network online and in real-time through a site that has been determined through the directorate general of taxes. so that taxpayers can fill out their tax returns more easily, efficiently and safely. it's easy, because the tax payable calculation system is automatic, so taxpayers only need to fill in the available fields. efficient, because taxpayers, especially those using e-filling, do not need to come to the kpp because the spt has been submitted online. meanwhile, taxpayers who use espt still have to submit their spt to the tax office. it is safe, because the spt data in e-spt and efilling will be directly connected to the dgt central system, so the risk of loss is smaller. second, payments via e-banking make it easier for taxpayers to make payments anywhere and anytime. third, the submission of spt through a drop box which can be done in various places, does not have to be at the kpp where the taxpayer is registered. fourth, that tax regulations can be accessed more quickly via the internet without having to wait for notification from the kpp where the taxpayer is registered. and fifth, npwp registration which can be done online through e-registration, which is an application system part of the tax information system within the directorate general of taxes based on hardware and software that is connected by data communication devices used to manage the taxpayer registration process ( probondari, 2013). tax service quality. in simple terms, quality is a dynamic condition that affects products, services, people, processes and the environment that meets or exceeds the expectations of those who desire it. and service is the behavior of producers in order to meet the needs and desires of consumers in order to achieve satisfaction for the consumers themselves. tax services are formed by the dimensions of the quality of human resources (hr), tax provisions, and tax information systems. service quality standards for taxpayers will be met if hr performs their duties in a professional, disciplined, and transparent manner. the willingness to pay taxes that arise from the taxpayer is very necessary, the extent to which the taxpayer will comply with the provisions of the tax laws and regulations. the causes of the lack of willingness to pay taxes include the existence of the principle of taxation, namely because the results of tax collection carried out by the government cannot be directly seen by taxpayers (fitriyani, 2014). the factors that influence individual taxpayers in fulfilling the obligation to pay taxes are first, awareness of paying taxes is the most important variable in supporting the willingness of the community to fulfill their obligations to pay taxes. awareness of paying taxes comes from themselves and people who have awareness of paying taxes means that taxpayers are willing to pay taxes by feeling not disadvantaged from the tax collection carried out and not feeling coercion. because by having an attitude of awareness, the taxpayer will pay the obligation to pay taxes to the tax service office at the place concerned. second, knowledge and understanding of tax regulations is the second factor in supporting the willingness of taxpayers to fulfill their obligations to pay taxes. knowledge of tax regulations is supported by tax officials, because the socialization of taxpayers will increase understanding of tax regulations. taxpayers who have knowledge and understanding of tax regulations will increase the willingness of taxpayers to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 303 fulfill their obligations to pay taxes. third, a good perception of the tax system is the third factor in supporting the willingness of taxpayers to fulfill their tax obligations. a good perception of the tax system is the opinion given by the taxpayer on the service and performance quality of the tax system. fourth, the quality of service to taxpayers will be fulfilled if hr performs their duties professionally, disciplined, and transparently. in the condition that taxpayers are satisfied with the services provided to them, they tend to carry out the obligation to pay taxes in accordance with applicable regulations (hardiningsih and yulianawati, 2011). methods the population in this study are all individual taxpayers who deposit income tax at kpp pratama medan belawan. where the number of individual taxpayers as of december 31, 2015 amounted to 78,980 people. the sampling technique used is convenience sampling, where the selection of sample elements is based on the convenience or convenience of the researcher because the data is obtained quickly and the person happens to be at the sampling location. however, the results can show quite abundant evidence (umar, 2013: 91). the sampling method used is the slovin method. so that the sample in this study amounted to 100 respondents. the data analysis technique used is multiple linear regression analysis after fulfilling the classical assumptions regarding normality, multicollinearity, and heteroscedasticity tests. conclusions on the hypothesis were drawn by means of t-test and f-test at a significance level of 5%. result and discussion descriptive statistics in this study present the minimum, maximum, mean and standard deviation of respondents' answers to the questions contained in the questionnaire. 1. the minimum value of the awareness variable to pay taxes is 9.00 and the maximum value is 25.00. the average value for the variable of awareness of paying taxes is 17.1146. 2. the minimum value of the variable knowledge and understanding of tax regulations is 5.00 and the maximum value is 15.00. the average value for the variable knowledge and understanding of tax regulations is 10.7292. 3. the minimum value of a good perception of the tax system is 10.00 and the maximum value is 20.00. the average value for the good perception variable on the tax system is 15.2813. 4. the minimum value of the service quality variable for taxpayers is 6.00 and the maximum value is 20.00. the average value for the service quality variable to taxpayers is 14.4063. 5. the minimum value for the variable of willingness to pay taxes is 12.00 and the maximum value is 25.00. the average value for the variable of willingness to pay taxes is 18,514. multiple linear regression test a. the constant value of 1.378 indicates that the attitude of the taxpayer to the awareness of paying taxes, knowledge and understanding of tax regulations, good perception of the tax system, and the quality of service to taxpayers is constant or fixed. b. the regression coefficient value for the tax awareness variable is positive 0.178 percent, which means that every 1 percent increase in tax awareness will be followed by an increase in tax willingness to pay 0.178 percent. c. the value of the regression coefficient for the variable knowledge and understanding of tax regulations is positive at 0.048 percent, which means that every 1 percent increase in awareness of paying taxes will be followed by an increase in willingness to pay taxes by 0.048. d. the regression coefficient value for a good perception variable on the taxation system is positive at 0.506 percent, which means that every 1 percent increase in awareness of paying taxes will be followed by an increase in willingness to pay taxes by 0.506. e. the value of the regression coefficient for the service quality variable to taxpayers is positive at 0.405 percent, which means that every 1 percent increase in awareness of paying taxes will be followed by an increase in willingness to pay taxes of 0.405. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 304 t test results. the t test is used to test how much influence the independent variable has on the dependent variable. the results of the t test values can be seen as follows: 1. the awareness variable to pay taxes has a significance level of 0.109. this means that awareness of paying taxes has no significant effect on willingness to pay taxes because the significance level of the awareness variable on paying taxes is greater than 0.05. 2. the variable of knowledge and understanding of tax regulations has a significance level of 0.770. this means that knowledge and understanding of tax regulations has no significant effect on willingness to pay taxes because the level of significance of the knowledge and understanding of tax regulations is greater than 0.05. 3. a good perception variable on the taxation system has a significance level of 0.000. this means that a good perception of the taxation system has a significant effect on the willingness to pay taxes because the significance level of a good perception variable on the taxation system is less than 0.05. 4. the variable of service quality to taxpayers has a significance level of 0.000. this means that the quality of service to taxpayers has a significant effect on the willingness to pay taxes because the significance level of the service quality variable to taxpayers is less than 0.05. the f-value test was conducted to examine the effect of the independent variables, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system, and the quality of service to taxpayers together on the dependent variable, namely willingness to pay taxes. the p value of 0.000 < 0.05, it can be concluded that awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system and service quality to taxpayers together have a significant effect on willingness to pay taxes. the adjusted r square coefficient is 0.409 or 40.9%. this means that 40.9% of the variable willingness to pay taxes can be explained by the four independent variables, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system and quality of service to taxpayers. while the rest (100%-40.9% = 59.1%) is influenced by other variables outside the study, such as the perceived benefits of taxpayers or the level of trust in the government and law. the correlation coefficient (r) in table 4.10 is 0.659 or 65.9%. this means that the relationship between the independent variable and the dependent variable is very strong because it has a correlation coefficient value above 0.05. the results of the study for the awareness of paying taxes showed that awareness of paying taxes had no effect on willingness to pay taxes with a significance value of 0.109. this value is declared insignificant because the value is greater than alpha 0.05. the results of this study are in accordance with research conducted by widayati and nurlis (2010) which proves that awareness of paying taxes has no effect on willingness to pay taxes. based on the results of this study, the level of awareness of paying taxes has no effect because in general, people are still cynical and lack confidence in the existence of taxes and their ignorance of the concrete form of rewards from the money spent to pay taxes. if the public or taxpayers have full awareness within themselves for the obligation to pay their taxes, the taxpayers will want to pay their taxes because they feel they are not harmed by the tax payments they make. the results of the study for the variable knowledge and understanding of tax regulations showed that knowledge and understanding of tax regulations had no effect on willingness to pay taxes with a significance value of 0.770. this value is declared insignificant because the value is greater than alpha 0.05. the results of this study are in accordance with research conducted by hardiningsih (2011) which proves that knowledge and understanding of tax regulations has no effect on willingness to pay taxes. based on the results of the study, knowledge and understanding of tax regulations has no effect because most people do not have knowledge and understanding of tax regulations. because, to fulfill their tax obligations, taxpayers must know about taxes first. meanwhile, not all of them are obligated to be educated and have knowledge of tax regulations. if there is knowledge and understanding of tax regulations, it is hoped that it can encourage taxpayer awareness to fulfill the obligation to pay taxes. the results of the study for a international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 305 good perception of the tax system indicate that a good perception of the taxation system affects the willingness to pay taxes with a significance value of 0.000. this value is declared significant because the value is smaller than alpha 0.05. the results of this study are in accordance with research conducted by fitriyani (2014) and hardiningsih (2011) which proves that a good perception of the taxation system affects the willingness to pay taxes. based on the results of this study, if the taxpayer has maximized the new tax system, it will be easier for taxpayers to pay their taxes. taxpayers only need to open the website of the directorate general of taxes and fill in the fields provided. in this era of globalization, accessing the internet is very easy. some public facilities already provide free wifi. so with a variety of facilities that facilitate will lead to a good perception. the results of the study for the variable of service quality to taxpayers indicate that the quality of service to taxpayers affects the willingness to pay taxes with a significance value of 0.000. this value is declared significant because the value is smaller than alpha 0.05. the results of this study are in accordance with research conducted by fitriyani (2014) and hardiningsih (2011) which proves that the quality of service to taxpayers has an effect on willingness to pay taxes. based on the results of this study, the willingness to pay taxes in fulfilling their obligations to pay taxes depends on how tax officials provide the best quality of service to taxpayers. if the service provided by the tax officer has provided the best service required by the taxpayer, it will increase the willingness of the taxpayer to pay his taxes. the results of the study were to examine the effect of the independent variables, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system, and the quality of service to taxpayers together on the dependent variable, namely willingness to pay taxes, which affect the willingness to pay taxes with a value significance 0.000. it can be concluded that awareness of paying taxes, knowledge and understanding of tax regulations, a good perception of the tax system and the quality of service to taxpayers together have a significant effect on willingness to pay taxes because they are smaller than alpha 0.05. conclusion based on the results of research and discussion, it can be concluded as follows, awareness of paying taxes has no effect on willingness to pay taxes. knowledge and understanding of tax regulations has no effect on willingness to pay taxes. a good perception of the tax system affects the willingness to pay taxes. the quality of service to taxpayers affects the willingness to pay taxes. awareness of paying taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers affect the willingness to pay taxes. in the role of kpp pratama medan belawan, it is necessary to look at the awareness of paying taxes, knowledge and understanding of tax regulations, which in turn will affect the willingness to pay taxes. for further research, it is expected to add other variables that can affect the willingness to pay taxes, such as the level of trust in the government and the law or the benefits of paying taxes and is expected to use a probability sampling technique, which is to provide opportunities for the entire population to be a sample, so that it can become a representative sample. references direktorat jenderal pajak, 2008. undang-undang nomor 28 tahun 2007 tentang ketentuan umum dan tata cara perpajakan. direktorat jenderal pajak, 2016. peraturan menteri keuangan nomor 122/pmk.010/2015 tentang penyesuaian besarnya penghasilan tidak kena pajak (ptkp). direktorat jenderal pajak, 2015. realisasi penerimaan pajak tahun 2015. fitriyani, diniyah nuzul. 2014. pengaruh kesadaran, pemahaman, persepsi, tingkat kepercayaan dan kualitas pelayanan terhadap kemauan membayar pajak. universitas pembangunan nasional. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 306 hardiningsih, pancawati. 2011. faktor-faktor yang mempengaruhi kemauan membayar pajak. universitas stikubank. herry susanto, 2012. membangun kesadaran dan kepedulian sukarela wajib pajak.http://www.pajak.go.id/content/membangun-kesadaran-dan-kepedulian-sukarelawajib-pajak. juliandi, azuar. 2013. metodologi penelitian kuantitatif untuk ilmu-ilmu bisnis, percetakan m2000, medan. nugroho, 2012. faktor-faktor yang mempengaruhi kemauan membayar pajak dengan kesadaran membayar pajak sebagai variaberl intervening. probondari, ryanni. 2013. “faktor-faktor yang mempengaruhi kemauan membayar pajak oleh orang pribadi. universitas maritim raja ali haji tanjung pinang. resmi, siti. 2013. perpajakan: teori dan kasus, edisi ketujuh, salemba empat, jakarta. sugiyono. 2005. metode penelitian bisnis, edisi kedelapan, alfabeta, bandung. umar, husein. 2013. metode penelitian untuk skripsi dan tesis bisnis, edisi kedua, rajawali pers, jakarta. undang-undang nomor 6 tahun 1983 tentang ketentuan umum tata cara perpajakan yang terakhir diubah dengan undang-undang nomor 16 tahun 2000. undang-undang republik indonesia nomor 28 tahun 2007 tentang perubahan ketiga atas undang-undang nomor 6 tahun 1983 tentang ketentuanumum dan tata cara perpajakan. widayati dan nurlis. 2010. “faktor-faktor yang emengaruhi kemauan untuk membayar pajak wajib pajak orang pribadi yang melakukan pekerjaan bebas studi kasus pada kpp pratama gambir tiga”, simposium nasional akuntansi xiii purwokerto. 799 parent coach: the utilization of the score model for children’s cognitive, affective, and conative development volume: 4 number: 3 page: 799 812 geofakta razali1, wulan furrie2, alo liliweri3, alexander seran4 1institute social science and management stiami, jakarta, indonesia 2doctoral program of communication science sahid university, jakarta, indonesia 3,4doctor of communication science, sahid university, jakarta, indonesia corresponding author: geofakta razali e-mail: faktageo@gmail.com article history: received: 2022-10-19 revised: 2023-03-20 accepted: 2023-05-16 abstract: communication that does not run smoothly will cause miscommunication. in family communication that is carried out between parents and children, if miscommunication is not immediately resolved, there will be communication congestion. one way to solve this problem is through coaching. in this case, parents become a coach for their children, called a "parent coach," using the score model. this study aims to improve communication skills for parents and strengthen children's cognitive, affective, and communicative abilities. this study uses a qualitative research method with a case study approach. the results show that through communication based on family coaching and utilizing the score model, parents have good questioning skills so as to produce an optimal performance as parents and provide opportunities for children to provide feedback to parents. and parents are trained to be good listeners. with a series of actions taken by parents through coaching sessions, parents can find out the values of life that are considered "valuable" for children. keywords: communication, parent coach, score model. cite this as: razali, g., furrie, w., liliweri, a. & seran, a. (2023). “parent coach: the utilization of the score model for children’s cognitive, affective, and conative development”. international journal of environmental, sustainability, and social sciences, 4 (3), 799 – 812. introduction the process of delivering messages from the sender as a communicator to the receiver as the recipient of the message is performed through communication activities. the message is expected to be well received by the communicant, so understanding the message is critical. the way of conveying and the receiver’s understanding cannot be overlooked. this means that message packaging is required to achieve communication goals, namely that the message’s recipient understands the content of the message conveyed. interaction is the result of mutual understanding between the message’s sender and recipient. different methods of communication are used within the family. if there is a conflict or miscommunication within the family, each family has its own method for improving communication. every family, however, should continue to learn and take the time to hone the subtlety of character, respect for elders, and gathering by doing simple joint activities at home. this is an effort to improve communication and avoid or minimize miscommunication in the family. if there has been a miscommunication in the family, finding a way out as soon as possible is best. one approach is to conduct coaching communication between parents and their children, which is known as a parent coach. it is not just finding a way out for children but also improving mailto:faktageo@gmail.com 800 and strengthening the child's cognitive, affective, and conative abilities so that the child's character can develop more fully. communication competence between parents must also be improved if the coaching is carried out in an effort to maximize coaching activities. the communication that is built aims to understand each other between parents and children so that parents can treat children uniquely. thus the packaging of educational content provided to children through appropriate communication media will produce the quality of children needed as family members, community members, and citizens and become a professional in a specific field. it should no longer be difficult for parents to communicate effectively and intensely with their children because technology aids in the creation of good communication for both. however, in this digital age, social media provides children with additional options for expressing their feeling, which should be kept private. such matters are only discussed with their parents or with god. as a result, it is a challenge for parents to reclaim their khitan as the people whom children should most trust. coaching activities done by parents to their children using the score model are one of the efforts to build parent-child interpersonal communication competence and restore the khitah as parents. it is hoped that children will remember this experience as one that will impact their social lives. this developed habit has the potential to become a good habit. it is hoped that this coaching activity will become an educational pattern for children on how to build appropriate communication skills to prepare them to face society and other challenges because a strong family is one that is willing to learn how to overcome problems as part of caring for one another. there are several ways to improve children’s and parents’ communication skills, including learning to do coaching activities using the score model. this approach with the coaching method will facilitate children in the desired condition through a conversation between parents and children. “score” stands for symptom (s), causes (c), outcomes (o), resources (r), and effects (e). coaching. coaching is a method or style of communication that is becoming more popular as a result of globalization and is influenced by individualism in the modern world in order to maximize one’s self-potential on both a personal and professional level. it is a unique conversation because it facilitates goals, discusses core issues, identifies resources, generates change, achieves goals, and actualizes potential. according to kennedy (2009), there are several types of coaching, including life coaching (for personal achievement), business coaching (for improving business effectiveness), private coaching (agreement with a coach based on the client’s interests, goals, and objectives), health coaching (for health and disease management), sports coaching (focus on improving performance techniques), and relation coaching (improving relationship success) and others. parent coach. for parents, coaching is a relatively new science. it is a specialty in responding to parents' desire and needs to support and manage their children's behavior and development (forehand et al., 2013; sanders et al., 2014; shepard & dickstein, 2009). coaching assists parents in their growth and provides children with direction and development. parents who are raising children can learn about their child's current development and the goals the child wants to achieve and become "collaborators" in order to find ways to optimize the child's growth and development. most importantly, coaching conversations with children increase interaction with them. parent coach based on interpersonal communication (kap). building personal knowledge with each other and creating meaning can be accomplished through interpersonal communication, which buber (1970) defines as a selective, systemic, unique, and transactional communication process that allows people to reflect and build knowledge with each other and create meaning. 801 therefore, communication between parents and children is classified as interpersonal communication because what is built is personal knowledge to create meaning between them. interpersonal communication examines the communication process through the lens of personal communication. personal communication forms a personal communication pattern between individuals and other individuals, in this case (devito, 2013). in other words, interpersonal communication is an intersubjective relationship that determines the parent coach’s success in strengthening the quality of virtues that every child should have, namely cognitive, affective, and conative abilities. the tradition of sociopsychological communication. the sociopsychological tradition focuses on the message, emphasizing how individuals plan message strategies, how the message is processed by the message’s recipient and the message’s effect on the individual. this research also describes information systems in individuals, with an emphasis on input (input) in the form of information and output. to produce something, the sociopsychological tradition always involves cognitive processes. coaching communication between parents and children is similar. parents expect their children to change in order for them to have a more positive attitude, find value, and be able to use resources as fuel to achieve their goals (outcomes). individual approaches (parents to children) are used in coaching communication, which is a characteristic of the sociopsychological tradition. the sociopsychological tradition strongly influences communication science theory, specifically on how to view or think about communicators as individuals. theories in the sociopsychological tradition focus on how communicators organize messages. this cognitive research and theory explain how humans combine information and plan messages with conformity. the psychological explanation is very important in the sociopsychological tradition because this tradition holds that each individual has a universal mechanism that directs his every action. the score model is found in the symptom (s) component of psychological explanations for the current condition. children must explain the true situation, and parents must try to understand and accept the psychology of their children. elaboration likelihood model (elm). john cacioppo and richard e petty (jhon & foss, 2016) became the originators of this theory. this theory explains how persuasive communicators process messages. this theory explains the difference between the two cognitive levels, namely the central route and the peripheral route, by describing their positions as opinions (arguments). the central route requires the recipient to think critically about what is said in the persuasive message, and the arguments are carefully examined. the peripheral route, the process of messages received by the message's recipient, receives less attention. parents serve as coaches in parent coach, attempting to keep their children on the central route. therefore, parents need to have qualified coaching skills. cognitive theory. according to john and foss (2016), cognition is an activity that refers to mental activity. one of the cognitive activities is paying attention and planning. cognitive theory is a critical window into the communication process. as a result, both the creation and comprehension of the message must occur in the mind. this theory attempts to explain fundamental mental processes such as the nature of attention, perception, understanding, memory, and responsible production. being a parent coach using the score model as a tool necessitates cognitive theory-developed communication skills. when conducting coaching activities, there is a structure and process. according to cognitive theory, knowledge is built by individuals through a process of continuous or continuous interaction with the environment (gredler & bell, 1991). the interaction process is carried out by parents with qualified coaching skills that will be able to increase the child’s cognitive, affective, and conative abilities. 802 diffusion of innovation theory. this theory discusses the study of innovation, which includes the concept of diffusion of innovation as well as the speed with which a social system accepts new ideas. evert rogers developed three major concepts in the division of innovation (doi), namely diffusion, innovation, and adoption (1983). using the score model as a tool, the parent coach instructional system design attempts to present a learning system that parents can easily learn. this design can be used in the family to improve communication between parents and children. the design includes procedures, steps, design, learning process preparation, controlling, planning, and how reality exists in a social system. it is necessary to make an effort to spread and socialize parent coaching using the score model so that there is a diffusion of social system innovation in the formation of healthier families through community media channels such as social media, related communities, schools, seminars, and others. score model. according to robert dilts in the encyclopedia of systemic nlp and nlp new coding, the score model, which debuted in 1987, was intuitively recognized as an effective method. this is because the score model aims to map problems and design solutions for each problem encountered. there are five components to the problem-solving process, which are as follows: 1. symptom: a sign that tells that a problem has occurred. 2. causes : a pre-existing condition that causes symptoms, the intent behind behavior that can cause problems or obstacles at this time. 3. outcomes : a result to be achieved or desired. 4. researchers : a quality, ability, or reserve, as well as assistance in overcoming a problem (the event can occur in the past or present). 5. effect : systemic long-term results. score mode. one of the great benefits of the score model is that coaches (parents) can make changes to it. typically, the child will describe the symptoms or events that caused the problem, followed by his desired outcome (outcome) from the problem. furthermore, as coaches, parents will step into resources owned both externally and internally. as coaches, parents will request to see the events that occurred, which will lead to discovering these resources. the child's resources make him aware of something he has and can help him solve the problem (previously, he did not realize that the resource was already owned). finally, the child can gain insight by mentioning the causes (symptoms) of the event, contributing to the problems encountered, and finding their own way out. if the score model is explored and can be explored through physical signs, it will be very influential (gestures). this helps physically connect children into the frame of mind for each component of the model, allowing parents to access information more freely at each stage. the dancing score format, developed by judith delozier, extends this principle even further into the kinesthetic realm, inviting parents as coaches to adopt distinct postures and movements at each stage by repeatedly moving through a sequence of postures from problem to the solution so that the child begins to internalize the direction of change 'in the muscle'. 803 figure 1. score model from the phenomena described above, the researcher intends to reveal how the use of the "score" model can help improve the quality of the relationship between parents and children and enhance positive parenting for child development. so researcher conducted a study entitled "parent coach: the utilization of the score model for children’s cognitive, affective, and conative development”. methods this is a qualitative study that employed an in-depth interview approach. interviews were conducted with three informants, who were thought to be able to provide information to participants in the active category from family coaching training, could communicate well, were thought to master and understand the data, and had an understanding of and knowledge of the object to be studied. informants included professional family coaches certified by the international neuro semantic foundation and two parents who have attended parent coach training and used the score model in parent coach activities. secondary data is also required by researchers in order to complete the findings of this study. secondary data was gathered from training documentation/recordings, supporting books, modules, power point materials, and focus group discussions (fgds) led by participants, journals, articles, and other valid literature studies. furthermore, the researchers became a participant in observation. the researchers studied and analyzed all data collected through interviews, documentation, literature studies, workshops, training, and reading sources before performing data reduction, which was accomplished by making abstractions. the conclusion drawing/verification presented was a credible conclusion. the outcomes of data collection and interviews about family coachingbased communication using the score model by parents acting as parent coaches were then evaluated, and the results were applicable recommendations. the researchers used authenticity and triangulation techniques to test the validity of the data collected. triangulation was performed using interview data. the researchers examined the truth with available empirical data to examine the subject's answers (other data sources). the subject's responses were cross-checked with existing documents here. the authors performed triangulation by testing the validity by requesting an explanation from a third party to ensure everything described in the discussion and results was correct. to bolster this, the researchers enlisted the help of an indonesian coaching master who was also a psychology student and two-parent coaches who had routinely carried out coaching activities for their sons and daughters using the score model. result and discussion being a parent coach helps parents get to know and understand their children better. parents can adjust to their children’s growth and development so that their self-development can increase because they are more familiar with personal qualities as parents and can see children from various perspectives. the questioning technique focuses on coaching activities rather than telling or consulting. a score model-based parent coach aims to improve family communication quality (competence) between parents as communicators and children as communicants, or vice versa. according to informant 1, this is one of the parents' efforts to improve their children's cognitive, affective, and conative abilities. "asking questions makes children feel valued; they want to be heard, to have a role, and to express themselves. they perceive themselves as individuals who are heard, valued, and free to be themselves. so, for parents, asking does not necessitate a great deal of knowledge. because there is a 804 thinking process, this questioning skill can also improve parent's performance (duties as parents to improve children's cognitive)." asking for coaching activities performed by parents provides great convenience for parents in determining what their children want. parents who are less skilled at giving advice or who lack knowledge in this area will find it easier to do so.“in fact, asking is easier because many parents want to give advice but are afraid of their lack of knowledge and ability to do so. however, asking does not require a great deal of knowledge. for example, suppose a parent wants to know their children's interests rather than introducing various fields. in that case, the mother should ask, "what are your interests, son?" to pay attention, and by asking, parents develop because they hear from their children. the cognitive is developed." in parent coaching, using the score model, parents will try to ask about the problem or the child's desire to achieve a goal. it is hoped that rigging with simple complexities will be discovered, and the problem will be solved using the resources available to the child. perhaps the child's difficulties were not discovered then, but it did provide an opportunity for parents and children to begin asking other people (to look for things that became challenges). "it is possible that the answer will not be found, but this provides an opportunity for parents and children to ask other people. for example, what profession do you want to pursue when you finish high school or college? the child responded, "i do not understand either, but i like…" (it, for example). by asking such questions, the mother can realize that this is something that needs to be sought together." parent coach as a basis for communication skills between communicators and communicants. being a parent coach trains parents to become reliable communicators because parents are educated to understand the steps and how the child's brain works through the score model arrangement that systematically follows the sequences of thinking. as a result, it is critical for parents to understand these systems in order to be reliable communicators for their children. the expertise of parents is the skill of listening well, making the child's atmosphere more conducive, and being a mirror for the child, as stated by informant 1. "parents are referred to as experts in this context because of their role. it is not because they (the parents) elevate themselves above the child but because they are experts in being a mirror. experts become friends so that the child feels at ease talking to them. their expertise includes being an expert in listening, asking questions, making the child comfortable, and providing support to children." being a dependable communicator for children is inextricably linked to the ability to build rapport. parents must understand the level of urgency of the relationship so that asking questions does not feel like an interrogation and provides comfort to the child.“the urgency is that if there is no sense of comfort and rapport, questions from parents will feel like an interrogation and may even become destructive. however, if the parents have awakened a sense of comfort, this question will feel supported. for example, if we ask the child, “what profession do you want to be when you grow up?” the child may think, “wow, my parents are concerned, aren’t they?” that is why a sense of security is created. there is a sense of urgency.” parent coach in the process of character building. when the child is asked about his or her options, the process of character development begins. decisions involve more than just right and wrong but also courage. furthermore, children must be more independent because the world is in their hands in this digital era. we can make connections even without a meeting so that the characters we meet in person differ from those in the virtual world. parents participate in the coaching process. this can help shape children's character, beliefs, and actions for the better, resulting in good character. it is hoped that this can be done repeatedly and consistently without coercion. the character and trust formed through this coaching have also received serious attention because instilling trust in children is the main thing so that the coaching process runs smoothly, as said by coach sam. "a good character is being formed. of course, the child must trust the coach (in this case, the parents) so that the child does not simply hit and run but will meet with the same 805 person again tomorrow and possibly continue the discussion, and he requires trust. this is where the parent's urgency to build rapport, a sense of comfort, and relationships, an attitude of trustworthiness and dependability comes into play. trust is common sense." cognitive ability. parents can help improve their children's cognitive abilities in numerous ways, including coaching using the score model, which allows parents and children to gain knowledge and improve it through coaching activities. parents' attitudes must be appropriate. the main key is to respect and appreciate children. being respectful does not imply sarcasm. this is what coach sam had to say about attitude. "parents must have the attitude of giving, asking respectfully, not cynically, but asking with respect and curiosity. for example, i am curious, do you enjoy doing that? what is the story behind that? mama wants to know what makes you so happy to do those things because you appear enthusiastic about them. this gives the impression that the score model is in symptom, which the parents and child want to know. what happened, why could it have happened that way (in causes), and what caused it? this is called attitude." this is in line with what was conveyed by the second informant that parents are not allowed to make judgments. children must feel that they are loved and appreciated, emphasize openness, and ask curiously. “the attitude required is the willingness to share knowledge with children. as a result, the knowledge that must be possessed is about coaching itself, such as building rapport, framing during coaching sessions, informing the duration of coaching, and informing during the coaching process, where parents as coaches will continue to explore by asking and the child must respond, so that it will end in a conclusion”. parents coach their children to improve their cognitive abilities using the score model as a tool related to value. when values do not align with what parents teach, parents must step in to correct the situation, as demonstrated by the third informant as follows: “the most fundamental way to improve a child’s cognitive abilities is to ask what the significance of the choice/action taken is. the attitude that must be adopted is one of early detection of what is important to the child himself. when the things they value do not align with the values we hold, it is our role to conduct coaching by asking various questions to incorporate these values, with pacing-pacingpacing, leading.” parents may have the knowledge but not know what the child will convey. even if they have the knowledge, parents are not permitted to exhibit attitudes such as teaching; instead, as mr. sam describes below, they must support them. “the knowledge of the mother or father should not be used to teach the child, but rather to assist the child. “as far as i know, people usually get enthusiastic for a reason, and later on, i want to support your passion and spirit.” as a result, this knowledge is beneficial.” coaching can improve children's cognitive abilities because it requires them to think and seek answers to questions posed by parents as coaches. on the other hand, parents must arm themselves with the values that will be communicated, as stated by informant 3: “the knowledge that parents must have is, of course, what values they want to instill in their children. because his mind will be trained to find information in order to answer our questions, the coaching process will automatically improve the child’s cognitive abilities.” the third informant added that belief is crucial in shaping children's cognition, presenting compassion, openness, and curiosity. is there anything that parents should strive for in the coaching process? mr. artie explained: “the belief that we as parents will not pass judgment on the object (child) must be held. then parents must demonstrate compassion. children need to know they are loved. the third characteristic is openness. parents should emphasize the importance of openness. there is also a requirement for curiosity. parents must remain curious about what they want to achieve and expect from their children.” parents must recognize that telling is an ineffective method of communicating with children. with this understanding, parents must alter their communication with parent coaches so children are encouraged to think, as conveyed by the second informant below: “parents have their own way 806 of determining what their children truly desire. when this is conveyed in a telling manner, many children believe that the message is only good for their parents and not for them. when we change that way (with parent coaching), we communicate by taking things from them and putting them into them. many parents believe that telling is the same as education. however, not all parental messages conveyed solely in a telling manner will be accepted by their children. when the method is changed to coaching, the child is also encouraged to think. for example, when we want our children to study, we can ask them questions like, "what are you studying tonight?" and "is studying important to you?" they will consider the essence of learning. when we want our children to develop, continue, and learn, there must also be a sense that they must develop and continue to learn." improvement of affective abilities. affective assessment is an evaluation of one's ability in terms of self-attitude and social values. affective refers to emotions and attitudes, trust, and enthusiasm. to understand a child's emotions, parents must recognize and name specific emotions to the child. this is where emotional intelligence will emerge. when parents do not recognize the emotion, it is as if it is a command, so the child must be able to tell the difference between telling and commanding, as coach sam explained. "when we talk about anger, for example, "why did you look angry yesterday? your face looks really annoyed; what is wrong?" son: oh, that's normal. father: so you think it's normal? have you ever been happy? when did you first notice it? so, what do you think about that atmosphere when you wake up? son: when i feel it, i usually spend the entire day unenthusiasm. father: okay, so, you said it was fine, and now you are saying you were not excited, so what exactly made you wake up not excited? son: when i wake up, my body does not feel good, grandpa, so my body stays that way...i feel i'm in a bad mood." improvement of conative abilities. conative refers to things that are personal to a person. others, specifically the character in everyday life, can see this. it is made up of interests, attitudes, self-concepts, and values. conative is the physical manifestation of cognition and affection. informant 1 exemplifies the interest referred to in coaching using the score model as one that is not always related to work and goals but one that can create value: "let's say the child does something at home, such as cleaning the bed and washing the dishes, as well as participating in some activities and sharing and helping. (interest), for example, the child takes the initiative to assist the mother (value – empathic). then notice that his parents are sick, so the child is silent. this is also a form of value. it is not a professional interest but rather an interest in demonstrating empathy, so... i believe the score model discussion will be beneficial, as they will understand that if this is the symptom, then this is the cause. cause and effect are always useful in determining whether or not something is related (causality). i think this causality helps with score. usually, they see this as a command "i was told to do this without knowing; what does this mean? what does this have to do with my life?" some parents find it difficult to influence their children to discover their interests and talents. however, as conveyed by the second informant, children will have this awareness of the decisions they make with the help of a parent coach using the score model. "children will feel heard and accepted when they listen using coaching techniques and will be aware of what they need to do based on their thoughts and feelings. in a way that is as simple as simply listening, whether it is listening to their feelings and thoughts." exploring interests by asking parents to learn about their child’s behavior is also high on the list of priorities for parents because knowing behavior is part of what gives parents references to explore their children’s interests. because when parents ask through coaching, a “belief” is formed for the child, as stated by the third informant as follows: “we have to explore it by asking. "what interests you?"; "what don't you like?" their answers will not be separated from knowledge and time, which eventually forms a belief." according to mrs. vibra, parents must understand and accept their children. if parents cannot accept, they must first learn to understand and then explore their self-concept by respecting 807 their children's choices. “we must assist in the exploration of our child’s self-concept: what he wants; what the purpose of his wish is; what he has to achieve what he wants; and so on. we must first understand them and then learn to accept them. when we are unable to understand and accept a child’s behavior or choice, we must return to the process of understanding and accepting it by reflecting on what factors might encourage the child to behave or make such a choice.” gambar 11 figure 2. design of instructional score model for parent coach in social system family coaching parent coach coaching is intended to deliver a family from the current state to the desired state through coaching skills. a questioning model, which is used in coaching activities, uses 5 components. s= symptom c = causes o = outcomes r = resources e= effect it is a derivative of family coaching, namely the approach taken by parents, learning to develop children's knowledge and skills by increasing parents' competence and confidence through coaching activities. parents as coaches will maximize their coaching activities if they complete the following 8 coaching skills: 1. mindful coaching, 2. supportive coaching, 3. attentive coaching, 4. explorative coaching, 5. inspirational coaching 6. transformative coaching 7. productive coaching 8. giving and receiving feedback dissemination through: social media, seminars, courses, workshops, community service, etc., to form a community that cares for families based on parent coach improve cognitive, affective and conative quality in children. score model 808 conclusion family coach-based communication can be understood as true education in the family. improving communication skills for parents and children aims to make parents more familiar with their children, where knowledge can be obtained through family coaching and learning communication. the designation is for both biological and non-biological parents (adoptive parents). family communication coaches help families overcome poor communication (miscommunication) and create the life they desire. the coach’s questions are an important part of the learning process in family-based communication training. in other words, asking questions helps to develop dialectical family coach-based communication skills. the questions are not just any old questions; they have been trained using the score model. the answers to questions posed to children can stimulate or provide a stimulus to them. good questioning skills will result in optimal parent performance. it is much easier for parents to find out what their children want if they ask; this is especially true for parents who are less skilled at giving advice or who may lack knowledge. when asked, perhaps the child’s difficulties were not discovered at that time. but, at the very least, it allows parents and children to begin asking other people (to look for things that become challenges). parent coaches provide feedback on parent-child communication skills because children's responses to parents can be used as feedback for parents to improve their communication skills and attitudes. as the foundation for communication skills between communicators and communicants, parents coach. parents as communicators will be experts in listening, expert questions, expert comfort, and expert support for children, with the most important being experts as "mirrors" for children. when parents become reliable communicators for their children, the family's performance improves. as a result of coaching, parents are trained to become experts in assisting children to grow into strong human beings who have a positive self-concept so that every time they face challenges and obstacles that arise, the feeling of "i can do it" the parent coach's objective in the character-building process is to improve the child's self-esteem and personality. this is evident in children's daily lives in families because the average person spends a significant amount of time with his family. this coaching also paid close attention to the development of character and trust. the main goal is to instill parental trust in children. as a result, the parent coach is the originator of the first education, "family always comes first." the time spent by parents coaching, monitoring, and monitoring their children's development demonstrates that parents play an important role in the family. coaching can help to shape ethics and morality. parents can discover the values of life that are considered "value" for children through a series of actions taken by parents through coaching sessions. it is critical for parents to be able to teach their children about ethics and morals. there is respect and mutual respect in it. parents are excellent role models because all parents are essentially teachers. children must trust the coach (in this case, the parents) for that trust to be established; this is where the urgency of parents to establish rapport, feel at ease, and build a relationship that can be trusted comes into play. it also means being strong at home (the strength comes from home). utilization of the score model (cognitive, affective, conative strengthening) by parents as parent coaches in improving communication skills between children and parents in the family regarding their children’s future aspirations. the score model in coaching activities can help children prepare for their ideals and the best future because coaching activities have a cognitive, affective, conative strengthening process for children carried out by parents as parent coaches, especially for children who do not have the readiness to prepare for their dreams-desire. this is 809 where parents can help their children understand these conditions. the score model with questioning skills raises parental awareness to understand children’s decisions based on mutual agreement and instills responsibility for children’s decisions. when using the score model, parents only ask questions rather than telling or instructing their children. in the score model, we need to know what children understand about their own goals, why their goals are so important to them, and how they will achieve them”. therefore, the most fundamental way to improve a child’s cognitive abilities is to ask what the significance of the choices/actions taken is. the attitude that must be adopted is one of early detection of what is important to the child himself. when the things they value do not align with the values they hold, it is the role of parents to conduct coaching by asking various questions to incorporate these values, with pacing-pacing, leading.” the use of explorative coaching in asking questions by parents to children about outcomes or symptoms will be able to find intention (goal, vision, target, need, want), meaning (value, belief, understanding), and perception (idea, plan, strategy, monev). [monitoring & evaluating and solutions (resources, steps, methods, methods) that a child does in mapping his goals. parents ask children about specific outcomes or symptoms or resources that are measurable with numbers (measurable), realistic, based on ability, will, and control (achievable), in the same direction or in line with the child's values, beliefs, understanding, and ecology (relevant), and clear when to begin and end (timely). children's knowledge increases as a result of exploratory coaching questions because they understand the attitudes, facts, knowledge, and beliefs that must be possessed. where there is a cognitive component, the key is to be respectful of parents toward children. parents are not permitted to pass judgment. children must feel loved and appreciated, and openness and curiosity must be emphasized. coaching can improve children's cognitive abilities because it requires them to think and seek answers to questions posed by their parents as coaches. however, parents must also arm themselves with values and avoid having a "special" agenda in advance. there is no agenda other than to listen. confidence is something that is crucial for parents in shaping children's cognition; presenting compassion, openness and curiosity is something that parents must strive for in the coaching process. increased affective abilities related to children's aspirations will also occur when parents conduct coaching sessions with their children because parents can better recognize their children's emotions, and this is where emotional intelligence will be born. the child will be able to tell the difference between felling and commands. the score model will assist parents in assisting their children in recognizing feelings. so the question is, “what is your feeling?” what are the possible causes of this symptom? what is the price? what is the end result? what are the resources for (what he desires)?” when coaching, parents must recognize their child's psychology and be physically and mentally present, both in expression and body language. parents must also understand their child's emotional limits in daily activities, such as interacting with family members, in order for this coaching session to be effective. parents must allow their children to develop in accordance with their nature, age, and interests. conative is the physical manifestation of cognition and affection. interests, attitudes, selfconcept, and values all reflect this. the interests referred to in coaching using the score model are interests that are not always related to work and goals but are interests that can create value. for example, the interest in helping his mother when she is in trouble {will result in valueempathy}. discussing using the score model will help because it creates causality. the child is aware of his decision and can relate to his life by taking advantage of his decision. parents must be able to accept and learn to understand their children so that their self-concept is more explored. when people are unable to understand and accept their child’s behavior/choice, parents must 810 begin the process of understanding and accepting it again by reflecting on what factors may have encouraged the child to behave/choose such a choice. when parents impose at the wrong time, the result is resistance. parents can use the score model to determine their children’s good goals, and through coaching, parents must be awakened to understand that decisions made by parents, rather than an agreement with the child, do not require the child to be responsible. the child is not responsible for that. implications and future research. the design of the parent coach instructional system through the score model is a tool that can be learned and used to improve the quality of communication between parents and children in the family. the design of the parent coach instructional system as a tool, using the score model, is a knowledge that is expected to help parents improve communication skills so that by mastering these skills, the quality of communication in the family can increase, and the family can be more harmonious. this instructional system’s design can be learned by any parent through training and used as a culture in shaping the way the family communicates. this coaching communication culture begins in the family, community, and even larger institutions, with the goal of making this a good habit for indonesian families in the future. mindful coaching, supportive coaching, attentive coaching, explorative coaching, inspirational coaching, transformative coaching, productive coaching, and giving and receiving feedback are skills that must be mastered by parents in coaching by using the score model. the goal of learning the skill is 1. parents can train themselves to be focused and calm in coaching (mindful coaching skills) 2. parents can understand, calm, provide comfort, and awaken (supportive coaching) 3. children feel heard and understood by their parents. parents can clarify this (attentive coaching) 4. coaching makes children find intention, meaning, perception and solution. (explorative coaching) 5. parents and children get a state (atmosphere) that can produce good energy (inspirational coaching) 6. children can make changes after the coaching session, both physically, in thinking, habits, productivity, vision, and so on (transformative coaching) 7. children can do an action plan after the coaching session is over until the child becomes more productive more efficient and gets added value (productive coaching) 8. parents get information about feedback in achieving objectives or targets through the stimulus or response given by parents to children. although not as knowledge, this information is useful for improving the skills of parents as coaches (giving and receiving feedback). the score model-based parent coach improves communication quality, which can be used to improve children's cognitive, affective, and conative abilities. score model-based parent coaches are used in accordance with the theory of innovation diffusion as part of a holistic character-building program (an important substance) because it assists parents in improving communication skills, which can eventually be present as a social system. this skill can be socialized in various ways to spread throughout the social system, such as through social media courses, seminars, workshops, communities, and so on. references allen, k. 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(2018, june 19). parent-child communication. parenting education program. http://parenting-ed.org/wp-content/themes/parenting https://www.parentmap.com/article/5-strategies-for-effectively-communicating-with-your-teen https://www.parentmap.com/article/5-strategies-for-effectively-communicating-with-your-teen https://www.leomagan.com/information/10-ways-to-improve-communication-skills-for-parents-and-children/ https://www.leomagan.com/information/10-ways-to-improve-communication-skills-for-parents-and-children/ https://doi.org/10.1080/15374410903532627 https://doi.org/10.23887/onsilia.v1i1.8121 https://doi.org/10.24036/kolokium-pls.v7i2.352 http://parenting-ed.org/wp-content/themes/parenting international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 17 attitude and intention on oline shop: trust and risk perception relationship volume: 2 number: 3 page: 17 32 1budi utami, 2puji handayati 1management science of doctoral program, state university of malang, indonesia and lecturer faculty of economics, majapahit islamic university 2faculty of economics and business, state university of malang, indonesia corresponding author: budi utami email: budi.utami.2104139@student.um.ac.id article history: received: 2022-12-28 revised: 2022-01-15 accepted: 2022-13-05 abstract: the concept of e-commerce makes consumers change the way they shop through the internet, which is known as online shopping. this online shopping behavior requires consumers to have trust or trust in the seller. risk is the consumer's perception of uncertainty and the adverse consequences of a particular action. while the intention to make an online purchase refers to the willingness of consumers to make purchases of goods or services through internet stores. the purpose of the study was to determine the effect of trust on risk perception, attitude toward online shopping, and intention to shop online on ms glow products in mojokerto. there are 100 respondents with the criteria that they have never made online purchases. testing using sem-pls. there are six hypothesized relationships in this study. of the six relationships that were hypothesized and tested in this study, four of them showed a significant relationship so that it was accepted, and two others showed an insignificant relationship that was rejected. the variable of intention to shop online is strongly influenced by attitude toward online shopping. attitude toward online shopping is directly influenced by consumer trust. attitude toward online shopping is influenced indirectly by the trust. the intention to shop online is not directly influenced by risk perception. attitude toward online shopping is directly influenced by consumer trust. attitude toward online shopping is influenced indirectly by a trust. the intention to shop online is not directly influenced by risk perception. attitude toward online shopping is directly influenced by consumer trust. attitude toward online shopping is influenced indirectly by the trust. the intention to shop online is not directly influenced by risk perception. keywords: trust, risk perception, attitude toward online shopping, intention to shop online cite this as: utami, b., handayanti, p. (2022). “attitude and intention on oline shop: trust and risk perception relationship.” international journal of environmental, sustainability, and social sciences, 2 (3), 17 32 introduction advances in information and communication technology, such as the internet, today have an impact on companies and consumers (kotler, 2006). the presence of the internet is able to change the view of how companies and consumers interact and relate (wendel and dellaert, 2005). the internet is useful for disseminating information, interacting, establishing communication, and building broad relationships with consumers. the internet provides opportunities for companies to approach and reach consumers around the world (jarvenpaa et al., 1999) more efficiently (shergill and chen, 2005) which enables companies to perform efficiencies in competitive market conditions (kotler. 2006). through the internet, companies carry out marketing activities for goods and services by breaking through geographical boundaries. online shoppingis a process of buying products by consumers through the internet (li and zhang, 2002). online shopping has different characteristics. first, in online shopping, consumers cannot touch the goods and services to be purchased (chen et al., 2007). second, transactions can be carried out even though the seller and buyer do not meet each other directly. the presence of the seller is replaced in a visual form in the form of a website. the interaction between the seller and the buyer is carried out through a question and answer form on the internet (kardes, 2002: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 18 266281). third, consumers need the skills to run interactive activities on the internet during the transaction process. fourth, consumers are required to provide personal information such as email addresses, telephone numbers and credit card numbers (huang et al., 2007). fifth, transactions in online shopping do not recognize national borders, time zones, legal systems and currencies that are different from buyers. regarding online shopping behavior, so that consumers can decide to choose to shop via the internet, consumers must first have trust in the seller (jarvenpaa et al., 1999). trust in the seller reduces the consumer's perception of purchase risk. trust is a belief (belief) where the buyer believes that the seller is not manipulative and the seller's words can be relied on (geyskens et al., 1996). trust is a very important factor in online shopping because the lack of trust is one of the reasons consumers often express not to do online shopping amid conditions of uncertainty and risk (huang, et al., 2007). different time zones, legal systems and currencies with the buyer. regarding online shopping behavior, so that consumers can decide to choose to shop via the internet, consumers must first have trust in the seller (jarvenpaa et al., 1999). trust in the seller reduces the consumer's perception of purchase risk. trust is a belief (belief) where the buyer believes that the seller is not manipulative and the seller's words can be relied on (geyskens et al., 1996). trust is a very important factor in online shopping because the lack of trust is one of the reasons consumers often express not to do online shopping amid conditions of uncertainty and risk (huang, et al., 2007). different time zones, legal systems and currencies with the buyer. regarding online shopping behavior, so that consumers can decide to choose to shop via the internet, consumers must first have trust in the seller (jarvenpaa et al., 1999). trust in the seller reduces the consumer's perception of purchase risk. trust is a belief (belief) where the buyer believes that the seller is not manipulative and the seller's words can be relied on (geyskens et al., 1996). trust is a very important factor in online shopping because the lack of trust is one of the reasons consumers often express not to do online shopping amid conditions of uncertainty and risk (huang, et al., 2007). regarding online shopping behavior, so that consumers can decide to choose to shop via the internet, consumers must first have trust in the seller (jarvenpaa et al., 1999). trust in the seller reduces the consumer's perception of purchase risk. trust is a belief (belief) where the buyer believes that the seller is not manipulative and the seller's words can be relied on (geyskens et al., 1996). trust is a very important factor in online shopping because the lack of trust is one of the reasons consumers often express not to do online shopping amid conditions of uncertainty and risk (huang, et al., 2007). regarding online shopping behavior, so that consumers can decide to choose to shop via the internet, consumers must first have trust in the seller (jarvenpaa et al., 1999). trust in the seller reduces the consumer's perception of purchase risk. trust is a belief (belief) where the buyer believes that the seller is not manipulative and the seller's words can be relied on (geyskens et al., 1996). trust is a very important factor in online shopping because the lack of trust is one of the reasons consumers often express not to do online shopping amid conditions of uncertainty and risk (huang, et al., 2007). first of all, consumers must have trust in the seller (jarvenpaa et al., 1999). trust in the seller reduces the consumer's perception of purchase risk. trust is a belief (belief) where the buyer believes that the seller is not manipulative and the seller's words can be relied on (geyskens et al., 1996). trust is a very important factor in online shopping because the lack of trust is one of the reasons consumers often express not to do online shopping amid conditions of uncertainty and risk (huang, et al., 2007). first of all, consumers must have trust in the seller (jarvenpaa et al., 1999). trust in the seller reduces the consumer's perception of purchase risk. trust is a belief (belief) where the buyer believes that the seller is not manipulative and the seller's words can be relied on (geyskens et al., 1996). trust is a very important factor in online shopping because the lack of trust is one of the reasons consumers often express not to do online shopping amid conditions of uncertainty and risk (huang, et al., 2007). risk is the consumer's perception of uncertainty and the adverse consequences of a particular action (grazioli and wang, 2001). risk is defined as the consumer's perception of the uncertainty and unintended consequences of an activity undertaken (dowling and staelin, 1994). consumer international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 19 perceptions of risk are mainly related to aspects that include privacy and security of personal information, security of online transaction systems and product quality uncertainty (gabriel and nyshadham, 2008). according to li and zhang (2002) purchase intention via the internet is influenced by attitudes towards online shopping. attitude is the overall evaluation of learning from the positive extreme to the negative extreme experienced by consumers (engel et al., 1994: 336-363). meanwhile, thurstone in mowen and minor (2002: meanwhile, consumers' intention to shop online is positively associated with attitudes towards purchasing via the internet and influences consumer decision making and buying behavior. trust is an element that is considered capable of reducing consumer perceptions of risk. risk can occur in every decision taken by consumers. however, consumers can make the decision to choose how to shop online even though this method contains a greater risk than shopping conventionally. trust helps consumers reduce the perception of risk. ms glow is a local beauty brand that was founded in 2013. initially ms glow was just a skincare product, but since 2016 it has grown by adding product lines, namely body care and cosmetics. to strengthen its brand image, ms glow completes its products with halal and bpom certifications, establishes a beauty clinic and has distributors called agents, resellers and members spread throughout indonesia. based on the description that has been stated, the main purpose of this study is to determine the effect of trust on risk perception, attitude toward online shopping and intention to shop online on ms glow products in mojokerto. methods the approach used in this research is a quantitative research approach. the quantitative approach is applied because, with this approach, the research process is carried out in a structured manner and uses a large number of research samples that are considered representative of the population being studied. the sample used is considered to be representative of the population studied so that the results obtained in this study are conclusive results for the population from which the research sample was taken (malhotra, 1993:93). this study was designed using a hypothesis and is to provide an explanation of the object under study (explanatory research). thus, this study explains the causal relationship between the variables studied through hypothesis testing (malhotra, 1993:102). meanwhile, the data needed in this study are primary data obtained using a questionnaire instrument. the unit of analysis in this study is visitors and internet site users who have the potential to shop for their needs online. the time dimension of the research is cross-sectional; that is, the research was conducted at a certain time using many respondents (mathotra, 1993:97). this study aims to empirically prove: 1) the effect of trust on attitudes toward online shopping, 2) the influence of risk perception on attitudes toward online shopping, 3) the influence of attitude toward online shopping on intention to shop online, 4) the influence of trust and risk perception on online shopping. intention to shop online through attitude toward online shopping. this study used partial least square analysis (pls) to prove the variables' effectiveness. the population in this study are all visitors and internet site users who have the potential to shop for their needs online, with the following criteria: 1. over 17 years old 2. domiciled in the city/regency of mojokerto 3. previously, he had never done online shopping activities during data collection. this criterion is used to consider that visitors who have never shopped online are considered to have not received and experienced online services. in addition, this criterion allows researchers to obtain information about visitors who indicate their intention to shop online or not. given that pls analysis is used in this study, the sample size must follow the rules contained in the pls, namely the minimum number of samples ranging from 30 to 100 samples. the representativeness of the population by the sample is an important requirement for making inferences or generalizations. therefore, determining the sample using a random sampling technique, taking into account the number of sub-districts of the city/district of mojokerto. the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 20 research model applies four latent variables. reflexive indicators measured two latent variables, and formative indicators measured the other two latent constructs. the reflexive model assumes that the latent variable affects the indicator. the direction of the causal relationship from latent variables to indicators. at the same time, the formative model assumes that the indicators affect the latent variables. the direction of the causal relationship from the indicator to the latent variable. table 1. classification of construct variables and measured variables construction variables measured variables 1. trust (xi) 1.1 ability (x1.1) 1.2 benevolence (x1.2) 1.3 integrity (x1.3) 2. risk perception (y1) 2.1 financial risk (y 1.1) 2.2 time risk (y1.2) 2.3 performance risk (y1.3) 2.4 social risks (y1.4) 2.5 psychological risk (y1.5) 3. attitude toward online shopping (y2) 3.1 attitude to using the internet as a shopping channel generally (y2.1) 3.2 attitude to using a specific e-store (y2.2) 4. intention to shop online (y3) 4.1 intention to shop online generally (y3.1) 4.2 intention to shop at a specific e-store (y3.1) the measurement scale used in this study is a likert scale with an interval of 1 to 5 from strongly disagree to agree strongly. the validity test in this study was conducted by measuring the correlation between the reflective indicator scores and the latent variable scores. for this purpose, loading 0.5 to 0.6 is considered sufficient (ghozali, 2008: 24; solimun, 2008:78). the statement item can be said to be valid if it has a loading> 0.5. the reliability test in this study was carried out by measuring the correlation between the answers to statements in the indicator group. although it is not an absolute standard, the indicator group that measures a variable has good composite reliability if it has composite reliability > 0.6 solimun, 2008:79). in other words, a statement item can be said to be reliable if it has composite reliability > 0.6. the data used in this study is primary data. to obtain primary data, respondents were asked to fill out the questionnaire, the result of which was the score for each respondent's answer to each statement item. primary data collected includes data on trust, risk perception, attitude toward online shopping, and intention to shop online. the data was obtained from selected respondents. the type of data obtained is quantitative data. the main instrument in this research is a questionnaire. the research was carried out for 1 month, assuming that to get 100 data, the researcher had to get 3-4 respondents every day. the procedure for collecting data uses 3 (three) ways, namely questionnaires, interviews and observations. result and discussion hypothesis test hypothesis testing is done by looking at the structural model test value (inner weight) which is shown through the results of the structural path coefficients. the results of the path coefficients answer the hypotheses in this study. the results of the structural path coefficient (inner weight) along with the complete significance value are presented in table 2 below: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 21 table 2. inner weight, standard deviation, and significance connection inner weight standard deviation t statistics t table information trust (x1) →risk perception (y1) -0.658 0.058 11.251 1.96 significant trust(x1)→attitude toward online shopping (y2) 0.542 0.135 4.028 1.96 significant trust(x1)→intention to shop online (y3) 0.115 0.151 0.758 1.96 not significant risk perception (y1)→attitude toward online shopping (y2) -0.229 0.159 2,440 1.96 significant risk perception(y1)→intention to shop online (y3) -0.219 0.115 1,901 1.96 not significant attitude toward online shopping(y2)→intention to shop online(y3) 0.576 0.152 3,790 1.96 significant source: appendix, processed table 3. summary of hypothesis testing results hypothesis information hi trusteffect on risk perception in online bookstores in surabaya. accepted t = 11.251 h2 trustinfluence on attitude toward online shopping at online bookstores in surabaya. accepted t = 4.028 h3 trustaffect the intention to shop online at online bookstores in surabaya. rejected t = 0.758 h4 risk perception influences attitude toward online shopping at online bookstores in surabaya. accepted t = 2.440 h5 risk perception affects the intention to shop online at online bookstores in surabaya. rejected t = 1.901 h6 attitude toward online shopping affects the intention to shop online, online bookstores in surabaya. accepted t = 3.790 table 4. r-square variable r-square trust(x1) risk perception(y1) 0.432 attitude toward online shopping(y2) 0.509 intention to shop online(y3) 0.665 source: appendix, processed trust influence on risk perception based on the results of the analysis and hypothesis testing conducted in this study, it can be seen that the relationship between trust and risk perception is indicated by the inner weight of 0.658. the relationship is strong, negative, and significant. these results indicate that trust has an effect on risk perception. the influence can be said to be very large (-0.658). these results are in accordance with the findings of research conducted by heijdenet al.(2003) which states that trust has a strong, negative, and significant effect on risk perception. these results also support the findings of a previous study by fatherman (2001) in which it was shown that trust has a negative effect on the perceived risk associated with online purchase intentions. the results of this study also support the results of previous research by jarvenpaa et al. (2000) where the results of his research prove that the higher the consumer's trust to the vendor, the lower the risk perception that the consumer has. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 22 the results of this study confirm the opinion of haweset al.(1989) which states that trust has a close relationship with risk perception. furthermore, cheung (2003) stated that trust can play a role in reducing consumer risk perception. we see that physically online stores are unknown, online store owners are not known, and the quality of the products offered cannot be identified directly. in this regard, thibaut (1959) argues that the situation and results of online transactions that cannot be fully controlled and guaranteed by consumers, increasingly make consumers need trust. in fact, trust is seen as a very important factor in situations of uncertainty and risk. according to gafenandstraub (2004), trust is defined as a consumer's assessment that a vendor can be trusted. from this understanding, it appears that trust is understood in terms of cognition, cognition of ability, benevolence, and integrity owned by online stores. based on this understanding, it can be said that consumers tend to reduce risk perception by increasing confidence in the ability, benevolence, and integrity of online stores. by looking at the magnitude of the influencetrustregarding risk perception, it can be said that consumer confidence in the ability, benevolence, and integrity of online stores has a very important role in reducing consumer risk perception. this can be interpreted that every change in the trust will affect changes in risk perception. if consumer trust in online stores is higher, the risk perception of consumers will be lower. vice versa, if consumer trust in online stores is lower, the risk perception of consumers will be higher. based on these findings, it can be concluded that the stores on line need to make efforts to minimize the risk perceived by consumers. the risks that are intended to be minimized are monetary risk, time risk, performance risk, social risk, and psychological risk. this effort can be made by the company by increasing the reputation of the online store by increasing the dimensions of trust, namely ability, benevolence, and integrity. the results of descriptive statistics show the average value for the variabletrustof 3.54 and a standard deviation of 0.1116. this value means that overall respondents gave a response between neutral to agree on the statements of indicators of trust. this response shows that respondents actually tend to have positive beliefs about online stores. this consumer confidence is important to get a response from the company. for companies that offer products online on line, it is necessary to pay attention to these indicators, considering the results obtained in the study show that the indicators are declared valid in measuring the variables they measure, namely the trust variable. while the average value for the variable risk perception of 2.42 and a standard deviation of 0.3654 which means that overall, respondents gave responses ranging from disagreeing to neutral to the indicator statements of risk perception. this shows that respondents tend to be neutral on the dimensions of risk perception. the results of this study indicate that the respondents appear to be neutral toward the indicators used to measure the risk perception variable. this fact is an opportunity for companies that offer online stores to offer online shopping opportunities by providing guarantees that the offer (both goods, services, and payment methods) provided can be trusted by consumers. the risks perceived by consumers need to be minimized in order to create consumer buying intentions. the trick, of course, is to guarantee that the risks perceived by consumers will not occur when making transactions. through vigorous promotional programs and designswebsiteinterestingly, the company can foster consumer confidence that the perceived risks will not occur when a purchase transaction occurs. the results of this study indicate that companies need to grow trust in the minds of consumers. in order for consumer trust to be strong, which is reflected in the right consumer assessment of the ability, goodwill, and integrity of the company, it is necessary to have effective communication and interactivity by the company by providing an easy-to-use website. trust, one of which can be built by the company by creating a good company reputation (jarvenpaa et al., 1999). companies are required to build a good reputation professionally in the company's operational activities. if the company is operated in a professional manner, it is expected that consumer trust will grow in the company or it will even lead to positive word of mouth among consumers. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 23 trust influence on attitude toward online shopping based on the results of the analysis and hypothesis testing conducted in this study, it can be seen that the relationship between trust and attitude toward online shopping is indicated by an inner weight of 0.542. the relationship is strong, positive, and significant. these results indicate that trust has an effect on attitudes toward online shopping. the influence can be said to be very large (0.542). the magnitude of the influence implies that any changes made to thetrustwill affect the change in attitude toward online shopping. if consumer trust in online bookstores is higher, then consumers' attitudes toward online shopping will also be higher. vice versa, if consumer trust in online bookstores is getting lower, it can be ascertained that the attitude toward consumers' online shopping will also be lower. by looking at the magnitude of the influence of trust on attitudes toward online shopping, it can be said that consumer confidence in the ability, goodwill, and integrity of the company owned by consumers is a very important role in building consumer attitudes towards online shopping. trust in the company is an important factor to grow consumer attitudes. this finding is in line with fishbein's (1967) opinion which describes the relationship between beliefs about objects and attitudes toward objects. belief in an object is an individual's hypothesis about the nature of an object and its relationship to other objects (fishbein, 1967). attitude towards an object is an individual's tendency to respond to an object by assessing whether the object is good or bad, pleasant or unpleasant, liked or disliked, beneficial or detrimental (fishbein, 1967). trust a cognitive construct (judgment or belief in its dimensions) shape consumer attitudes toward online shopping. in this case, attitudes towards online shopping are shaped by consumer trust in online stores. fishbein (1967) asserts that an individual's attitude towards behavior is influenced by the degree of individual belief regarding the attribute and the judgments made on that attribute. because attitudes towards objects are understood as a result of the learning process, consumers' attitudes toward shopping online is also the result of learning. according to the theory (schiffman and kanuk, 2007), consumer learning begins with the process of cognition, namely the process of consumers building beliefs and knowledge. trust as cognition about the ability, goodwill, and integrity of the company is an important factor to shape and predict consumer attitudes toward online shopping. the results of this study strengthen the opinion of macintosh and lockshin in jarvenpaaet al.(2000) which states that consumer trust in vendors has an impact on consumer attitudes. meanwhile, gefen and straub (2004) show that consumer trust towards vendors has an effect on consumer attitudes. the results of this study also support the results of previous research by jarvenpaa et al. (2000) by taking a population and a sample of a community of internet users. the study found findings indicating that trust affects online shopping attitudes (jarvenpaa et al., 2000). looking at the results of the research above, it can be stated that companies in their daily operations need to build consumer attitudes by creating trust. to foster consumer attitudes, companies engaged in online stores are required to maintain consumer trust in the company. as explained earlier, growing consumer trust in companies engaged in online shops, it can be done in several ways, one of which is that the online shop business must be managed professionally. facts on the ground show thattrustconsumers to the company is very important. consumers believe that producers must be honest, the goods offered to consumers must be of real quality as expected by consumers and must be able to provide quality services to consumers. if online shop entrepreneurs can run their business with quality, then consumer trust will be obtained. if consumers have trust, then consumers will also have a positive attitude toward online shopping so that it can be expected to create purchase intentions as desired by the company. trust influence intention to shop online based on the results of the analysis and hypothesis testing conducted in this study, it can be seen that the relationship between trust and intention to shop online is indicated by an inner weight of 0.115. the relationship is weak, positive, and insignificant. the effect can be said to be small (0.115). these results indicate that trust does not affect the intention to shop online. it is known that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 24 trust does not affect the intention to shop online. any changes in the trust do not affect the intention to shop online. this condition occurs in the study possibly because 1) the operationalization of the concept of trust in this study is limited to cognitive elements, 2) the characteristics of consumers used as samples, and 3) the specificity of the characteristics of the online environment. with regard to the notion of trust, the intended trust in this study is more on the cognitive dimension. as noted earlier, geyskens et al. (1996) define trust as a consumer's belief that the words or promises made by the vendor are reliable and the vendor will not take advantage of the consumer's weaknesses. cognitive trust is knowledge-driven. trust in this sense is better known as trust in the early stages of the overall dynamics of trust (initial trust). in the early stages of consumer introduction to vendors, the trust that appears is trust that is driven by the belief or knowledge possessed by consumers. this emphasis on the cognitive aspect of trust is actually in accordance with the research conducted by jarvenpaa et al. (1999); jarvenpaa et al.(2000); gefen and straub (2004); and jarvenpaa et al. (2005). however, in this study, the emphasis of trust is only on the cognitive aspect and the measurements made by reflecting these cognitive dimensions are less able to show an influence on the intention to shop online. this shows that consumers who have trust do not directly have the intention to do online shopping. research shows that forming online consumer purchase intentions is not enough just to trust. besides that,trust consumers may be influenced by other factors not examined in this study, such as experience factors, technology acceptance factors, or situational factors. seeing this fact, further research is expected to incorporate these factors into building a model of online buying behavior intention. the experience factor referred to here is the consumer experience related to the internet and the experience of buying products online. including the experience, factor needs to be done because experience is an important consideration in making a purchase (hofman et al., 1999). hofman et al found that consumers' attention to information control was found to increase the experience of the internet. the experience of the internet further increases the degree of consumer purchase intention. it is also said that inexperienced internet users usually rarely make online purchases. fox (2000) shows evidence that 27% of internet users with less than six months of experience have purchased a product online, compared to 60% of those with more than three years of internet experience. regarding the importance of experience, azjen (1991) stated that past behavior (experience) should be included in the theory of reasoned action (tra)as the same independent variable with subjective attitudes and norms. the reason is that tra does not include perceived behavior control variables, even though this variable has an important role in linking past influences with subsequent behavior. referring to bandura's opinion, azjen (1991) stated that "past experience is the most important source of behavioral control information". compeau and higgins (1995) state that past experiences are strongly related to self-efficacy. the argument that can be put forward is that sometimes the obstacle to showing behavior lies not only in negative subjective attitudes or norms, but rather in the reason for the lack of ability to show behavior (lack to perform the action). consumers may have positive attitudes towards online buying behavior. it may also have a positive subjective norm as most people expect to buy online. however, consumers do not believe that he is able to meet the rules of the internet game. technological factors need to be integrated in the next research model. one of the reasons that can be stated here is that online purchase transactions are a form of activity that requires the application of rational skills and consumer skills. some researchers state that the ability to use technology is a major consideration in shaping online behavioral intentions (porter, 2001). to make online purchases, consumers are required to be able to operate internet technology. and this requires a greater rational effort that consumers need to make. so, it is understandable why even internet users refuse to make purchase transactions. the acceptance of technology is the reason for the purchase transaction. the factor of acceptance of technology is a reason that must be considered (wang et al., 1998). consumers often experience unexpected consequences, such as registration that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 25 takes a long time before making a payment or feeling frustrated because the website (technology) does not work properly (fagerstrom, 2006). situational factors also need to be included in developing a more comprehensive model. it should be noted that the consistency of the correlation between attitudes/intentions with behavior requires a high concordance of the behavioral target measurement and the measurement of behavioral determinants of cognitive antecedents (ajzen and fishbein, 1997). it has been proven that the correlation is high when situational factors influence the pre-behavioral variables (prebehavioral variables) and behavioral variables (behavior variables). this shows that the situation variable is assumed to have a significant effect on the consistency of the correlation between attitudes/intentions and behavior (foxad et al., 2002 in fegerstrom, 2006). thus, situational factors should be included in consumer research (consumer's learning history) (fegerstrom, 2006). consumer behavior settings are stimuli (stimuli) that form a physical and social circle online. initially, these stimuli were neutral, but later turned into discriminatory stimuli and in turn became part of the consumer's learning history. therefore, the consumer's situation is an intersection between the consumer behavior setting and the consumer's learning history. regarding the characteristics of the respondents used as samples in this study, internet users who were asked for data were general consumers. in fact, the object of this research is an online store that provides book products that are sold online. the general respondents do not necessarily feel the need to buy books online. that is why consumers who may have trust in online stores do not necessarily have the intention to shop. perhaps from the perspective of the respondents in this study, the product category (book) and the object of research (online shop) for most of them are irrelevant. in connection with the uniqueness of the online environment which is the setting of this research, it can be said that online transactions have certain characteristics and certain conditions. unlike the offline environment, consumers cannot come directly to the online store. consumers cannot identify the product they need physically directly. communication between consumers and producers is carried out in the form of interactivity via the internet. the seller is represented by the website. consumers face greater uncertainty and risk than offline transactions. consumers are vulnerable to misuse related to personal and credit card information. some of the conditions that characterize online may be the reason for consumers not so easily showing online shopping intentions only with trust. in building online purchase intentions, consumers actually consider the perceived risk and attitudes towards online shopping. so, the results of this insignificant study can be explained that in observing online shoppers, consumers' purchase intentions are influenced by their attitudes towards online shopping. meanwhile, consumer attitudes towards online shopping are influenced by their level of trust and perception of the risks of online shopping. the results of this study are not in accordance with the research findings obtained by gefen and straub (2004). the findings of the two researchers indicate that trust encourages the emergence of intentions to make online purchases (gefen and straub, 2004). the results of this study also contradicted the results of velido at. al. (2000) which proves that trust has a direct effect on purchase intention. however, the results of this study are in accordance with the opinion of lumsden and mackay, 2006 and huang el al., 2007 which state that trust does not directly affect the intention to shop online, the results are weak, and positive and even insignificant. the results of this study teach online shop entrepreneurs to pay attention to the intermediary variables between trust and intention to shop online. the results of this study are not significant, explaining that although respondents have a tendency to believe in the ability, goodwill, and integrity of online bookstores, the level of consumer confidence in online stores is still low. so, when low trust is correlated with the intention to shop online, the results are insignificant. the results of this study indicate that purchase intention arises through a positive attitude. therefore, it is important for online shop business actors to form positive consumer attitudes. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 26 risk perception influence on attitude toward online shopping based on the results of the analysis and hypothesis testing conducted in this study, it can be seen that the relationship between risk perception and attitude toward online shopping is indicated by the inner weight – of 0.299. the relationship is weak, negative, and significant. these results indicate that risk perception has an effect on attitude toward online shopping. the effect can be said to be small (-0.299). this small effect implies that any change in risk perception will still have an effect on changes in attitude toward online shopping, but the effect is small. if the risk perception of consumers in online bookstores is lower, then the attitude toward online shopping consumers will be higher. the findings of this study strengthen the opinion of tra and tpb which state that beliefs affect individual attitudes towards certain objects. the results of this study also support the findings of previous research conducted by heijden et.al. (2003) who found that perceived risk had an effect on online shopping attitudes. jarvenpaa et.al (2000) confirmed that the perception of risk has a negative effect on online shopping attitudes. looking at the results of this study, it can be stated that companies engaged in online bookstores should really pay attention to the risk perception variable given its negative influence on attitudes toward online shopping. companies must be able to convince consumers that the decision to make a book purchase transaction through an online bookstore is the right decision. this can be done, among others, by changing consumer perceptions of risk. risk perception influence intention to shop online based on the results of the analysis and hypothesis testing conducted in this study, it can be seen that the relationship between risk perception and intention to shop online is indicated by an inner weight of -0.219. the relationship is weak, negative, and insignificant. the effect can be said to be small (-0.219). these results indicate that risk perception does not affect the intention to shop online. the relationship between the influence of risk perception on the intention to shop online is not significant. this happens possibly because risk perception is a consumer's assessment of the possibility of loss that will be experienced related to purchasing goods online (leroche et al., 2003), but this assessment was carried out by respondents in this study who had not experienced it firsthand. perceived risk because they have never done online shopping. thus, consumers cannot actually be said to really have the right perception of the risks that may be accepted when they state that they intend or do not intend to do online shopping. this finding contradicts the results of research by jarvenpaa et.al (2000) and gefen and straub (2003) which state that the perception of risk has a negative and significant effect on online shopping tools. in his own research, gefen (2000) also found different findings from the results of this study. according to research by gefen (2000), perceived risk has a direct effect on consumers' purchase intentions. meanwhile, cheung et.al (2003) also provide evidence that the perception of risk has a direct impact on online consumer behavioral intentions. it is clear in several previous studies that the magnitude of risk in the online environment is the reason consumers tend to intentionally or not to shop online. the difference in the findings of this study may be due to different research settings. several previous studies were conducted in western societies where people have a higher level of education (well educated). higher levels of education are considered to have better knowledge. this is, to some extent, sufficient capital for the growth of people's awareness of the risks of decisions and actions. every action will always be considered a risk. this statement is supported by tra and tra which state that individuals will consider the implications of their actions before they decide to take or not to take certain actions. besides that, the characteristics of the respondents who were sampled in several previous studies were people who were members of special categorical groups, such as the information system community (gefen and straub, 2004; jarvenpaa et al. 1999), a community consisting of postgraduate students (heidjen, 2003). these special communities are considered to have a certain level of education and a higher level of awareness than the average person. meanwhile, the research carried out took a population and a sample consisting of internet users in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 27 general. respondents who were sampled in this study did not have sufficient awareness to conduct an objective evaluation of the risks of online shopping. the finding which shows that the influence of risk perception on intention to shop online is not empirically significant and also explains that respondents have a tendency to be risk-neutral. based on the respondent's perception of the risk, it has an impact on the results of the study which proves that the effect of risk perception on purchase intention is not significant. attitude toward online shopping influence on intention to shop online. based on the results of the analysis and hypothesis testing conducted in this study, it can be seen that the relationship between attitude toward online shopping and intention to shop online is indicated by an inner weight of 0.576. the relationship is strong, positive, and significant. these results indicate that attitude toward online shopping has an effect on intention to shop online. the influence can be said to be very large (0.576). the findings of this study mean that attitude toward online shopping has a significant effect on intention to shop online. intention to shop online is determined by attitude toward online shopping. this implies that every change in intention to shop online. if the attitude toward consumers' online shopping at online bookstores is higher, then consumers' intention to shop online will be higher. likewise, if the attitude toward consumer shopping at online bookstores is lower, the consumer's intention to shop online will be lower. based on the results of research that proves there is a significant relationship between the two variables, it can be stated that the results of this study are relevant to tra and tra which state that behavior is determined by the intention to behave and behavioral intention is determined by the individual's attitude towards the behavior. theoretically, online shopping behavior requires intention and this is explained and predicted by azjen and fishbein (1980). the degree of online purchase intention is a determining factor in the actual behavior of consumers. according to them, the consumer's purchase intention is determined by the consumer's attitude towards behavior. in this study, consumer attitudes toward online buying behavior play an important role in explaining online purchase intentions. the results of this study are in accordance with the findings of research conducted by several e-commerce studies (chen et al., 2002; shim et al., 2001) which states that there is a positive influence between online shopping attitudes and online shopping intentions. the results of this study corroborate the results of several other studies which prove that the main factor that determines behavioral intentions is the individual's attitude towards the behavior (jarvenpaa et al., 1999; jarvenpaa et al., 2000; gefen and straub, 2004; gefen et al., 2003). these results corroborate the research findings of heijden et al. (2003) which states that attitude toward online shopping has a strong, positive, and significant effect on the intention to shop online. conventionally, buying behavior can be indicated by a statement that consumers have bought or not bought. knowing buying behavior is done by looking at the degree of intention or the consumer concerned to behave in buying (ma'ruf, 2006). a consumer who has a high degree of intention is expected to have a higher tendency to realize his intention. intention to shop online is defined as the willingness of consumers to shop at certain online stores (li and zang, 2005). the intention to shop online is intended to measure how much consumers are willing to buy or how strong an individual's effort is to show online buying behavior (ajzen and fishbein, 2004). in this study, it is proven that purchase intention is directly influenced by consumer attitudes towards purchasing behavior. for online entrepreneurs, these findings can contribute to an understanding that the level of purchase intention influences consumer decisions in using or not using online media to purchase books at certain online bookstores. the higher the purchase intention, the greater the opportunities that companies that serve online book sales can take advantage of. behavioral intentions begin with the formation of attitudes. the more positive the consumer's attitude, the greater the consumer's intention to make online purchases. therefore, online bookstore business actors who are able to build positive consumer attitudes are considered to be able to create high purchase intentions. consumers will intend to make book purchases at certain online bookstores when consumers have international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 28 a positive attitude towards the buying behavior. forming attitudes towards buying behavior is an important job for companies. attitude can be used as a basis for companies to achieve success in the field of e-commerce. conclusion based on the results of the analysis and discussion of the data obtained in this study, some conclusions that can be drawn are: the main objective of the study as stated in the previous description is to determine the effect of trust on risk perception, attitude toward online shopping, and intention to shop online at online bookstores in surabaya. there are six hypothesized relationships in this study. of the six relationships that were hypothesized and tested in this study, four of them showed a significant relationship so that it was accepted, and two others showed an insignificant relationship that was rejected. this research proves that the intention to shop online is first strongly influenced by the attitude toward online shopping. by proving the causal relationship, it can be concluded that attitudes towards online purchases play a very important role in the realization of online consumer buying intentions. consumers seem to be very considerate of the attitude factor when making a decision to set an intention to make a purchase at an online bookstore. the evidence for these effects helps demonstrate the strength of the theory of reasoned action (tra) and theory of planned behavior (tpp) when applied as theoretical foundations in research in e-commerce settings. this study proves that attitudes toward online shopping are directly influenced by consumer trust in online stores. thus, consumer trust in online bookstores plays a very strong role in shaping attitudes towards buying behavior research proves that attitudes toward online shopping are influenced indirectly by the trust. in this study, it was found that trust affects attitudes toward online shopping through risk perception. this finding means that consumers form attitudes towards online shopping behavior first by considering their perception of the risk of online buying behavior shaped by trust. this study proves that the intention to shop online is not directly influenced by risk perception. this means that purchase intention is not shaped by the perceived risk of buying behavior at online bookstores. in other words, whether consumers intend or do not intend to make a purchase does not depend on how strong or weak the consumer's perception of purchasing at an online bookstore is. this study proves that the intention to shop online is not influenced by consumer trust in online stores. this implies that purchase intention is not determined by the high and low levels of consumer trust. in other words, whether consumers intend or do not intend to make a purchase does not depend on how much consumers trust online stores. it is likely that consumers need guarantees that are more than just trust for the formation of purchase intentions. consumers seem to need previous positive experiences with online bookstores that are felt to be able to directly generate purchase intentions. references abdul rahman, a., & bukair, a. a. 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collected using an online questionnaire designed on a 5-point likert scale for data analysis. the statistical analysis was conducted using spss software version 27 to ensure robustness. the study's findings revealed a positive and statistically significant relationship between using forensic auditing techniques and detecting, preventing, and investigating fraud within ngos operating in the ethekwini region. the results indicated that proactive fraud detection benefited the most from applying forensic auditing techniques. based on these results, it is recommended that non-government organizations carefully consider the implementation of forensic auditing skills and techniques. by doing so, these organizations can enhance their ability to detect and prevent fraudulent activities effectively. implementing proactive measures can make a substantial difference in enhancing the financial integrity and accountability of ngos operating in the ethekwini region and other areas. in conclusion, this research provides empirical evidence supporting the positive impact of proactive forensic auditing techniques in combating fraud within non-government organizations. the findings emphasize the importance of adopting these techniques to enhance fraud detection and prevention efforts in the context of ngos operating in the ethekwini region of south africa. keywords: proactive fraud risk management practices, financial statement fraud mitigation, fraud risk management, ngos, fraud red flags and indicators. cite this as mvunabandi, j.d. (2023).“ effectiveness of forensic auditing in fighting fraud among non-government organizations in south africa” international journal of environmental sustainability and social science, 4 (3), 680 694. introduction fraud is a severe pandemic globally. fraudulent financial practices, misappropriations of assets and manipulations of the figures reported in the financial statements have been the order of the day among non-government organizations (ngos) in south africa and elsewhere (mlambo, mpanza and mubecua, 2021). fraudulent activities were evidently among ngos in the ethekwini region; for instance, fraud resulted in the loss of more than r12 million by the kwazulu-natal blind and deaf society, one of the largest and most respected ngos in the ethekwini region. high levels of the crisis within the sector are shocking, and among the possible root causes of the collapse of ngos is the lack of effective forensic auditing (joloko, audu, 2019). it is within these barriers and challenges faced by ngos that this study has been conducted to test whether forensic auditing in fighting fraudulent activities is effective or not since the crucial role of forensic auditors has not been mailto:mvuna2020@gmail.com 681 well articulated and used by many non-government organizations, although some have created internal positions in their entities. eyisi and ezuwore (2014) concluded that forensic auditors have improved management accountability, strengthened external auditors' independence, assisted audit committee members in carrying out their oversight function by providing them assurance on internal audits and controls systems, and positively influenced internal audits and controls performance. according to alshurafat, shbail, and mansour (2021), forensic auditing proactively integrates accounting, criminology, computer forensics, litigation services and auditing investigative services into investigating a broad range of future-oriented business problems. it includes fraud examination, due diligence reviews, risk assessment detection of financial statement misappropriation, cyber crimes, illegal money transfers, and modeling risk. forensic auditing has significantly helped to a massive extent in the eradication of fraudulent activities in so many countries, such as the united states of america, britain, and canada, where it is in active use (ikechukwu, john, nkiruka, & adaeze, 2020). whether forensic auditing skills and techniques within the ngo sector are practical is highly debated and topical. much of the literature on forensic auditing focuses on for-profit organizations and, to some extent, soes (dzomira, 2015). the literature sets out broad principles for managing fraud risks among for-profit entities. however, there needs to be more guidance on this issue for ngos and their funders. the gap identified in the current research is the failure of traditional auditing to manage and fight fraud risks and reduce them in ngos. only a few studies touch on the relationship between forensic auditing and fraud risk management factors and how these factors directly or indirectly affect the quality of financial management in africa, especially in south africa (okoye, 2019). however, none of these studies answered the question of how forensic auditing could help to fight or eliminate fraudulent activities in the ngo sector. furthermore, the gap between stakeholders or funders and traditional auditors' perspectives on fraud risk management has widened in recent years, and debate continues on traditional auditors' precise roles and responsibilities (ogweno, 2018). the gap between stakeholders' (donors/beneficiaries and ngos themselves) expectations and auditors' mandates needs to be closed (sikka, 2009). stakeholders believe a traditional auditor would detect fraud during the traditional auditor's audit (kassem & higson, 2016). this article seeks to investigate the effectiveness of forensic auditing techniques in fighting fraudulent activities among ngos in the ethekwini region. the researcher believes that adding forensic auditing techniques to the audit process will assist in closing the expectations gap. however, forensic auditing is essential for ngos to reduce financial crimes within the framework of the international standards on auditing (isa). the general expectation is that forensic auditing will bridge by preventing, detecting and responding to the sector's fraud risks. also, benjamin onodi, okafor, and onyali (2015:73), in support of a call of an urgent need for a critical look at the crucial role of the auditing profession, note that the spate of ngos collapsing in recent times calls for a serious investigation of possible solutions. against this backdrop, this article is expected to answer the following question: how can forensic audits effectively fight fraudulent activities among ngos in the ethekwini region? this article closes the gap in the literature by connecting forensic auditing techniques to detecting and mitigating fraud risks in ngo contexts. it implies a great need for ngos in the ethekwini region to explore how they could effectively use forensic auditing techniques to enhance fraud mitigation and detection measures in their entities. this article expanded the knowledge of the applicability of forensic auditing techniques studies using a more robust scientific research methodology in the accounting and auditing discipline. the practical application of this model is the empowerment of the knowledge of ngos' potential stakeholders in mitigating and detecting fraudulent activities. 682 figure 1. fraud risk management life cycle theory according to giles (2012), a realistic representation of the frm life cycle includes the flow of the above stages from the front (deterrence and prevention) to the back end (investigation and prosecution), and all stages are interconnected and interrelated. the process is comprehensively examined by addressing each stage individually, facilitating a clear understand ing. f and deterrence. fraud deterrence aims to inhibit or discourage fraud through fear of the consequences. according to ozili and studies (2015), while fraud deterrence has been a significant concern for some time, the collapse of respected ngos created a new urgency. gong, mcafee and williams (2016) thus note that it stops fraud before it happens. for this research, deterrence is defined as activities designed to instill fear of the consequences of fraud to discourage or prevent fraudulent activities in the ngo sector (vollmer, 2016). fraud prevention. gong, mcafee, and williams (2016) stated that the terms prevention, deterrence, and detection are often used interchangeably in the literature on fraud. wells (2017) defined fraud prevention as all activities relating to checking, hindering, or stopping the fraudster from performing fraud. epstein (2017) notes that fraud prevention aims to prevent losses and secure entities and their operations against fraud. gibson (2018) concurred and added that it frequently involves the use of it and management. for this research, fraud prevention is defined as the adoption of procedures, systems, and verification processes designed to make it more difficult to commit fraud and fraud prevention is taken as hindering and stopping fraudsters from perpetrating fraudulent activities in ngos. fraud detection. fraud detection refers to identifying and locating fraud before, during, and after fraudulent acts (zainudin & hashim, 2016). this definition highlights that fraud detection involves closely related activities such as fraud testing, fraud attempts, and fraud successes. it can 683 thus be further described as the identification of testing, attempts and successes that are potentially clustered not only in the fraud detection, prevention and mitigation stages but also in each of the other stages of the frm life cycle (davis, 2007; salehi, and azary 2008). therefore, the three relevant aspects of this definition are the identification of a testing component, an attempt component and a success component. essentially, fraud detection systems can alert special investigators. fraud mitigation. wilhelm (2004:13) described fraud mitigation as activities designed to prevent a fraudster from continuing or completing a fraudulent act and render the fraud less costly to the organization. baer (2008) noted that this is achieved through fraud detection tools, approaches, methodologies and policies. curry, hailstones, dement, and holtz (2008) asserted that fraud mitigation should be implemented as soon as possible to end fraudulent activities, decrease losses, and reduce reputational, compliance, operational and financial risks. effective, efficient, aggressive, and proactive mitigation can increase overall deterrence. fraud analysis. according to coderre (2009), fraud analysis aims to clearly understand and identify losses that occurred besides the fraud detection, deterrence, prevention, and mitigation stages. miltonberger (2010) defined fraud analysis as activities that drive the creation, evolution and performance measurement of detection tools, processes and methods. it provides valuable feedback to assist mitigation efforts to act on detection alerts to reduce fraud losses. kranacher (2019) noted that fraud and performance analysis provides investigators with an analytical understanding of the environment and crucial elements of prosecution activities. the use of it can assist timely avoidance of current or actual losses. fraud policy. as elaborated by kummer, singh, and best (2015), fraud policy creates, evaluates, communicates, and assists in deploying fraud policies and resources to fight fraud. suleiman and othman (2016) observe that policy is a powerful management tool for tackling fraud. in support of suleiman and othman's (2016) views, zourrig, zhang, and el hedhli (2017) rightly pointed out that fraud policy should seek to balance deterrence and reduction of losses, be cost-effective, and promote operational scalability. best practices in the internal and external environments can be drawn on to craft fraud policies. fraud investigation. thornhill (1995) defined investigation as a careful search, systematic inquiry, and follow-up using observation and examining the facts. comer (2017) maintained that rigorous fraud investigation should include coordination with law enforcement agencies. thus, fraud investigations involve internal and external investigations and law enforcement. gottschalk (2018) noted that the internal investigation process includes investigating contractors, consultants, vendors, and employees. external investigations are conducted into customers' "fraudulent claims," individual fraudsters and organized groups (associations of criminals and internal and external parties that work together to commit fraud). for example, a fraudster or organized group could target an employee to assist them with the commission of fraud. singleton and singleton (2010) and golden (2011) noted that investigations aim to gather sufficient evidence to enable prosecution. fraud prosecution. mohamed and ahmad (2012) defined prosecution as the act or process of prosecuting to take legal action against or pursue legal proceedings for redress or punishment due to a crime or breach of the law. enofe, omagbon and ehigiator (2015) noted that fraud prosecution has three primary objectives. the first is to punish the fraudster in order to prevent further fraud, while the second is to establish, maintain, and enhance the entity's reputation for deterring fraud by catching and punishing fraudsters who target it. the third goal is recovery or restitution, where possible. a fourth objective is the satisfaction gained by seeing the fraudster punished. information technology (it). philipp (2009) observed that it could positively impact the avoidance of fraud losses. it plays a pivotal and valuable role throughout the frm life cycle 684 (thomopoulas, 2013). mahant and meshram (2012) explained that it resources are frequently the keys to the success or failure of the activities in the individual fraud stages and, indeed, of the entire frm life cycle. against this background, taylor (2011) noted that a realistic and comprehensive representation of the fraud risk life cycle includes not only the flow of activities from the front end (fraud deterrence and fraud prevention) to the back end (investigation and prosecution) but also interactions and interrelationships between each of the fraud management life cycle stages. review of empirical studies. njanike, dube, and mashayanye (2009) found that evidence gathered in a forensic audit is considered irrevocable and irrefutable and that such an audit offers unique insights into the fraud life cycle that can be presented in a court of law. samociuk and iyer (2010) concluded that a comprehensive frm strategy includes developing an anti-fraud culture, assessing and responding to fraud risks (preventive frm practices), detecting fraud (detective frm practices), and managing fraud incidents and measuring fraud resistance (responsive frm). ştirbu et al. (2010) added that the need for forensic auditors arose because, while auditors can identify fraud risk factors, they may not be able to translate this knowledge into an audit plan that effectively takes them into account and enhances the chances of investigating and detecting fraud if it exists. boateng (2014) notes that an effective and proactive business-driven frm strategy focuses on detecting, deterring and responding to fraud. enofe, omagbon, and ehigiator (2015) recommended that forensic auditing has become an important issue globally in recent years. onodi, okafor, and onyali (2015) identified three essential computer forensic auditing techniques to detect fraudulent activities within firms, namely, (i) cross-drive analysis where a forensic auditor correlates information on multiple hard drivers to identify and detect anomalies, (ii) live analysis examination of a computer from within the operating system using forensics tools to extract evidence, especially when dealing with encrypted files systems, (iii) recovering deleted files, and (iv) rigorous and focused tests that yield a small sample of highly specious transactions. as pointed out by benjamin onodi, okafor, and onyali (2015), forensic auditing techniques such as cheque spreads if the subject uses such; deposit spreads in relation to payments into a cheque account; credit card spreads if the subject frequently uses credit cards; gross profit analysis in cases of money laundering or skimming; bank deposits, especially for a subject who only operates one business and income seems to come from only one source; and telephone calls to identify the subject's contacts and associates. a database is established to identify telephone contacts. organizational, operational and chronological flow charts are popular, and unsupervised and semi-supervised techniques are employed to detect anomalies, as well as data cleaning to avoid poor data quality and noise, adaptive and incremental techniques to adapt to new fraud detection tools, cost-based scoring techniques, statistical techniques such as benford’s law, descriptive statistics correlation and time series analysis to detect fraud and errors, risk profiling techniques, case escalation techniques, and digital analysis techniques, among others. ogutu and ngahu (2016) described forensic auditing as a critical tool in the fight against fraud, as its procedures and methodologies are designed to gather all the facts and provide irrefutable evidence. forensic auditors apply specialized knowledge, technical skills, and methodologies to dig deeper and uncover the fraud life cycle (ogutu & ngahu, 2016). thus, the forensic auditor’s primary concern is fraud detection, prevention and responses to the organization's losses (ogutu & ngahu, 2016). oyedokun (2016) asserted that a proactive forensic investigation could proactively collect evidence, trigger an event, and preserve and analyze evidence to identify an incident as it occurs, with a preliminary report generated for later investigation by the reactive component. 685 oyedokun (2016) further identified forensic auditing techniques, including robust computerassisted reviews (hybrid multimodal, predictive coding, bottom line driven proportional review, review quality controls) which include data mining techniques such as regression (predictive); association rule discovery (descriptive); classification (predictive); clustering (descriptive); and document review; interviews; background reading; fraud risk assessment; benchmarking; systems analysis; mathematical modeling; analysis of financial ratios; technologyassisted reviews; litigation; lifestyle audits; qualitative and quantitative approaches to fraud risk assessment; vertical financial statement analysis (which entails analysing the relationship between different financial accounts); horizontal financial statement analysis (comparing the current year’s financial statements with those of previous years or comparison of financial statistics across time periods); surprise audits,; and operational ratios analysis, among others. khersiat (2018:147-148) highlighted the following six critical forensic audit techniques that are employed to combat fraud within entities: (i) indirect techniques such as income items not reflected in the financial reports, significant transactions, concealed or paid cheques, real estate transactions, direct evidence of undeclared, and unreported income and financial ratios, (ii) embezzlement investigation techniques (proactive preventive and therapeutic approaches) such as effective and robust internal controls, financial and operational audits, intelligence work to gather information, registering exceptions and reviewing deviations; (iv) detective techniques (therapeutic approach) such as the funds method (funds t) – an analysis of funds received and spent by a suspect within a period, and the net worth method – significant changes in assets and liabilities from one year to another; (v) the source and application of funds method or expenditure approach that consists of a list of the use of funds at the beginning of the period, less the source of the funds. suppose actual funds exceed declared ones (including those accumulated at the period's beginning). in that case, the difference is considered non-disclosed income, and (vi) the bank deposits method focuses on the funds deposited during the year from unknown sources by checking bank statements and financial transactions. these substantive, rigorous tests are relevant to any entity, whether small or large, for-profit, not-for-profit or government-related (nigrini, 2020). nigrini (2020) notes that the techniques used by forensic auditors to detect fraud, errors and other anomalies include (i) analysis of credit card transactions, (ii) risk scoring about access, (iii) fras using forensic units, (iv) time series analysis, (v) correlation, (vi) abnormal duplications within subsets, (vii), the relative size factor test, (viii) the most significant subsets and most extensive growth tests, (ix) testing the internal diagnostics of the current period and prior period data, (x) benford’s law, (xi) access, (xii) excel, (xiii) powerpoint, and (xiv) high-level data overview tests. however, the gap between stakeholders or funders and traditional auditors' perspectives on fraud risk management has widened in recent years, and debate continues on traditional auditors' precise roles and responsibilities (ogweno, 2018). however, an extensive review of the literature shows that research on the effectiveness of forensic auditing in fighting fraud risk management in for-profit organizations and soes is inconclusive; the literature further reveals that no empirical research on the effectiveness of forensic auditing in fighting fraud risk management has been conducted among ngos in south africa. methods this article adopted quantitative and descriptive survey research. the population of this thesis research comprised eighty-seven staff (internal auditors, forensic auditors, managers, accountants and bookkeepers, audit committee members, finance officers, chief operations officers, chief executive officers, and directors) from thirty (30) chosen ngos. the sample size of 686 eight seven (87) was obtained/calculated using raosft software (raosoft, 2004). the convenience sampling technique was used to select the study's respondents. an anonymous online likert questionnaire approved by the university of kwazulu natal human social sciences research ethics committee (ukzn hssrec) has 5 choices, using full-anchored, framed statements on a five-point likert scale where 1 = not at all, 2 = a small extent, 3 = a moderate extent, 4 = a large extent, and 5 = a very large extent was used as the basis for analysis. robustness analysis was performed using descriptive statistics using statistical package for social sciences (spss version 27.0). analyzed data were presented in the form of tables for easy understanding. the respondents were requested to state the extent to which their ngos applied proactive forensic audit techniques to prevent, detect and respond to fraud risks. a five-point likert scale where 1 = not at all, 2 = a small extent, 3 = a moderate extent, 4 = a large extent, and 5 = a very large extent was used as the basis for analysis. the frequencies, means and standard deviations for the 17 questions are presented in the table below. descriptive analysis of the main areas of application of forensic audit techniques in ngos in the ethekwini region. the table above illustrates that enhancing internal audit efficacy was the central area of application of forensic audit techniques, with a mean of 4.62 and standard deviation of .669, followed by the detection of theft by directors, with a mean of 4.32 and standard deviation of .828 and improving internal controls with a mean of 4.31 and standard deviation of .782. the means and standard deviations, respectively, for other areas of application of forensic audit techniques are: detection of payroll fraud, 4.26 and .769; enhancing the detection of employee theft, 4.24 and .792; highly relevant over accounting areas, 4.21 and .879; reducing or eliminating fraudulent practices, 4.20 and .833; decrease the occurrence of financial statement fraud, 4.18 and the lowest standard deviation of about .638; detection of procurement fraud, 4.18 and .829; enhancing the quality of financial reporting, 4.15 and .896; detection of fraudulent travel claims, 4.15 and .843; monitoring and evaluating internal controls, 4.13 and .833; detection of fraudulent withdrawals, 4.11 and .799; ensuring compliance with the law, and rules and regulations in the ngo, 4.11 and .827; enhancing the detection of financial irregularities in the ngo, 4.10 and .822; detection of financial statement fraud, 4.01 and .896; and enhancing the detection of employees' financial crimes with a mean of 4.09 and the highest standard deviation of about 1.063. the respondents were in significant agreement that proactive forensic audits are highly relevant to prevent, detecting and responding to the risks of fraud in ngos as the means of all an increase in proactive forensic auditing techniques enables ngos in the ethekwini region to manage fraud risks better. the data analysis from the interviews in chapter 6 confirmed these results. the responses are above 4, and the variations among them are low, with the highest at 1.063, which depicts consensus. the frequency distribution of the responses to the open-ended questions in the interviews indicates that all 10 respondents confirmed that proactive forensic audit techniques would lead to strategic frm among ngos in the ethekwini region. this finding is empirically supported and articulated in the extant literature (see, for example, aiken, 2016; jackson & stent, 2010; kranacher, 2019; rooyen, 2008; saidu, 2015). citing mehta and bhavani’s (2017) analysis of the advantages of surprise lifestyle audits and forensic audits, kranacher (2019:48) states that a forensic investigation team should consist of a team leader (forensic investigator), an accountant (forensic auditor), a legal expert, and an it expert (computer forensic auditor) to be highly effective in the detection and prevention of financial statement fraud and other fraudulent activities. the findings imply that increased proactive forensic auditing leads to decreased financial statement fraud among ngos. they also imply that forensic auditors enhance 687 frm measures in many ways by preventing, detecting, and responding to the risks of financial statement fraud among ngos in the ethekwini region. the respondents were requested to rate the degree of application of proactive forensic audit techniques in fighting fraudulent activities in their ngos. respondents rated the extent to which proactive forensic auditing is applied among ngos. the above table illustrates that 26 (29.9%) respondents concurred with the framed statement that proactive forensic audit techniques can decrease the occurrence of financial statement fraud in ngos to an enormous extent, 52 (59.8%) to a large extent; 8 (9.2%) to a moderate extent; and 1 (1.1%) to a small extent, while none of the respondents indicated that forensic audit techniques would not decrease the occurrence of financial statement fraud in ngos. it implies that proactive forensic auditing will lead to strategic frm among ngos in the ethekwini region, which tends to lead to the detection of financial statement fraud and fraudulent activities. thirty-eight (43.7%) respondents agreed that proactive forensic audit techniques could enhance the quality of financial reporting in ngos to an enormous extent; 28 (32.2%) to a large extent, 17 (19.5%) to a moderate extent; and 4 (4.6%) to a small extent, with none indicating that forensic audit techniques cannot enhance the quality of financial reporting in ngos. proactive forensic auditing will lead to strategic frm among ngos in the ethekwini region, which enhances the quality of financial reporting. furthermore, 29 (33.3%) respondents concurred that proactive forensic audit techniques could detect financial statement fraud in ngos to an enormous extent; 36 (41.4%) to a large extent; 16 (18.4%) to a moderate extent; and 6 (6.9%) to a small extent, while none of the respondents stated that forensic audit techniques could not detect financial statement fraud in ngos at all. it can thus be inferred that proactive forensic auditing will lead to strategic fraud detection among ngos in the ethekwini region, which tends to reduce fraudulent activities. a total of 62 (71.3%) respondents agreed that proactive forensic audit techniques could enhance the detection of employees theft in ngos to an enormous extent; 18 (20.7%) to a large extent; 6 (6.9%) to a moderate extent, and 1 (1.1%) to a small extent, with none indicating that forensic audit techniques cannot enhance the detection of employees' theft in ngos at all. therefore, it can be concluded that proactive forensic auditing will lead to strategic fraud detection among ngos in the ethekwini region, which tends to enhance employee theft detection. the table above shows that 38 (43.7%) respondents concurred that proactive forensic audit techniques could enhance the detection of employees' financial crimes in ngos to a considerable extent, 30 (34.5%) to a large extent; 12 (13.8%) to a moderate extent; and 3 (3.4%) to a small extent, while none of the respondents indicated that forensic audit techniques could not enhance the detection of employees' financial crimes in ngos at all. it implies that proactive forensic auditing will lead to strategic fraud detection among ngos in the ethekwini region, which tends to enhance the detection of employees' financial crimes. moreover, 34 (39.1%) respondents agreed that proactive forensic audit techniques can help in monitoring and evaluating internal controls in ngos to an enormous extent; 32 (36.8%) to a large extent; 19 (21.8%) a moderate extent; and 2 (2.3%) to a small extent, with none stating that forensic audit techniques cannot help at all in monitoring and evaluating internal controls in ngos. proactive forensic auditing will lead to strategic frm among ngos in the ethekwini region, enabling internal controls to be monitored and evaluated. thirty-three (37.9%) respondents concurred that proactive forensic audit techniques could help in ensuring compliance with the law, the rules, and regulations in ngos to a considerable 688 extent and large extent, respectively; 19 (21.8%) to a moderate extent; and 2 (2.3%) to a small extent, while none of the respondents were of the view that forensic audit techniques cannot help at all in ensuring compliance with the law, and the rules, and regulations in ngos. proactive forensic auditing will lead to strategic frm among ngos in the ethekwini region, which tends to ensure compliance with the law, rules, and regulations. the results illustrate that 31 (35.6%) respondents agreed that proactive forensic audit techniques could help to enhance the detection of financial irregularities in ngos to a considerable extent, 37 (42.5%) to a large extent, 16 (18.4%) to a moderate extent; and 3 (3.4%) to a small extent, while none stated that forensic audit techniques could not help at all in enhancing detection of financial irregularities in ngos. therefore, proactive forensic auditing will lead to strategic frm among ngos in the ethekwini region, which tends to enhance the detection of financial irregularities. furthermore, 36 (41.4%) respondents concurred that proactive forensic audit techniques could help in the detection of procurement fraud in ngos to a considerable extent, 34 (39.1%) to a large extent, 14 (16.1%) to a moderate extent; and 3 (3.4%) to a small extent. no respondents indicated that forensic audit techniques could not help in detecting procurement fraud in ngos. it implies that proactive forensic auditing will lead to a strategic fraud detection process among ngos in the ethekwini region, which tends to lead to procurement fraud detection. a total of 34 (39.1%) respondents agreed that proactive forensic audit techniques could help in the detection of fraudulent travel claims in ngos to an enormous extent; 36 (41.4%) to a large extent; 13 (14.9%) to a moderate extent; and 4 (4.6%) to a small extent, and none of the respondents stated that forensic audit techniques could not help at all in the detection of fraudulent travel claims in ngos. it suggests that proactive forensic auditing will lead to a strategic fraud detection process among ngos in the ethekwini region, which tends to lead to the detection of fraudulent travel claims. the table above shows that 32 (36.8%) respondents concurred that proactive forensic audit techniques could help in the detection of fraudulent withdrawals in ngos to a huge extent, 34 (39.1%) to a large extent; 20 (20.3%) to a moderate extent; and 1 (1.1%) to a small extent. none of the respondents were of the view that forensic audit techniques cannot at all help in the detection of fraudulent withdrawals in ngos. it can thus be inferred that proactive forensic auditing will lead to a strategic fraud detection process among ngos in the ethekwini region, which tends to lead to the detection of fraudulent withdrawals. the table also illustrates that 45 (51.7%) respondents agreed that proactive forensic audit techniques could assist detection of theft by directors in ngos to a huge extent, 28 (32.2%) to a large extent, 11 (12.6%) to a moderate extent; and 3 (3.4%) to a small extent, while none of the respondents indicated that forensic audit techniques could not assist at all in detecting theft by directors in ngos. therefore, it can be concluded that proactive forensic auditing will lead to a strategic fraud detection process among ngos in the ethekwini region, which tends to lead to the detection of theft by directors. furthermore, 39 (44.8%) respondents concurred that proactive forensic audit techniques could assist detection of payroll fraud in ngos to a considerable extent; 33 (37.9%) to a large extent; 14 (16.1%) to a moderate extent; and 1 (1.1%) to a small extent. none of the respondents stated that forensic audit techniques could not assist at all in the detection of payroll fraud in ngos. it implies that proactive forensic auditing will lead to a strategic fraud detection process among ngos in the ethekwini region, which tends to lead to the detection of payroll fraud. forty-two (51.7%) respondents agreed that proactive forensic audit techniques could help in improving internal controls in ngos to an enormous extent; 32 (36.8%) to a large extent; 11 689 (12.6%) to a moderate extent; and 2 (2.3%) to a small extent, while none of the respondents were of the view that that forensic audit techniques cannot help at all in improving internal controls in ngos. proactive forensic auditing will lead to a strategic frm process among ngos in the ethekwini region, which tends to improve internal controls. moreover, 62 (71.3%) respondents concurred that proactive forensic audit techniques could enhance the efficiency of internal audits in ngos to a considerable extent; 18 (20.7%) to a large extent; 6 (6.9%) to a moderate extent; and 1 (1.1%) to a small extent, with none stating that forensic audit techniques cannot enhance the efficiency of internal audits in ngos. proactive forensic auditing will lead to a strategic frm process among ngos in the ethekwini region, which tends to enhance the efficiency of internal audits. the findings illustrate that 38 (43.7%) respondents agreed that proactive forensic audit techniques could help in reducing or eliminating fraudulent practices in ngos to an enormous extent; 30 (34.5%) to a large extent; 17 (19.5%) to a moderate extent; and 2 (2.3%) to a small extent, while none of the respondents indicated that forensic audit techniques could not help at all in reducing or eliminating fraudulent practices in ngos. therefore, proactive forensic auditing will lead to a strategic frm process among ngos in the ethekwini region, which tends to reduce or eliminate fraudulent practices. respondents disagreed that forensic audit techniques are not highly relevant in accounting areas in ngos. similarly, 38 (43.7%) respondents concurred that proactive forensic audit techniques are highly relevant over accounting areas in ngos to an enormous extent; 30 (34.5%) to a large extent; 18 (20.7%) to a moderate extent; and 1 (1.1%) to a small extent. proactive forensic auditing will lead to a strategic frm process among ngos in the ethekwini region, which is highly relevant in accounting areas. these results are in line with previous studies that found that forensic auditors are not only deeply involved in preventing and detecting fraud but generally employ a much wider variety of frm practices (aiken, 2016; knežević, 2015; gillespie, 2014; misra and walden (2016) geldenhuys, 2016; kapardis & courakis, 2017). it implies that increased proactive forensic auditing leads to decreased financial statement fraud among ngos. it also implies that forensic auditors enhance frm measures by preventing, detecting, and responding to the risks of financial statement fraud among ngos in the ethekwini region. result and discussion the table above illustrates that enhancing internal audit efficacy was the central area of application of forensic audit techniques, with a mean of 4.62 and standard deviation of .669, followed by the detection of theft by directors, with a mean of 4.32 and standard deviation of .828 and improving internal controls with a mean of 4.31 and standard deviation of .782. the respondents were in significant agreement that proactive forensic audits are highly relevant to prevent, detecting and responding to the risks of fraud in ngos as the means of all the responses are above 4, and the variations among them are low, with the highest at 1.063, which depicts consensus. it implies that an increase in proactive forensic auditing techniques enables ngos in the ethekwini region to manage fraud risks better. this finding is empirically supported and articulated in previous studies (see, for example, aiken, 2016; jackson & stent, 2010; kranacher, 2019; rooyen, 2008; saidu, 2015). citing mehta and bhavani’s (2017) analysis of the advantages of surprise lifestyle audits and forensic audits, kranacher (2019:48) states that a forensic investigation team should consist of a team leader (forensic investigator), an accountant (forensic auditor), a legal expert, and an it expert (computer forensic auditor) to be highly effective in the detection and prevention of financial statement fraud 690 and other fraudulent activities. the findings imply that increased proactive forensic auditing leads to decreased financial statement fraud among ngos. they also imply that forensic auditors enhance frm measures in many ways by preventing, detecting, and responding to the risks of financial statement fraud among ngos in the ethekwini region. the study’s finding supports the results of a study conducted by mohd and mazni (2008) that found that proactive forensic auditing has a significant impact in detecting fraudulent practices and leads to a decrease in financial and economic crimes. the current study's findings concluded that proactive forensic auditing would lead to strategic fraud detection among ngos in the ethekwini region, which tends to enhance the detection of employee theft. the findings also imply that proactive forensic auditing will lead to strategic fraud detection among ngos in the ethekwini region, which tends to enhance the detection of employees' financial crimes. these results are in line with previous studies that found that forensic auditors are not only deeply involved in preventing and detecting fraud but generally employ a much wider variety of frm practices (aiken, 2016; knežević, 2015; gillespie, 2014; misra and walden (2016) geldenhuys, 2016; kapardis & courakis, 2017). the results support the knowledge that proactive forensic auditing will lead to strategic frm among ngos in the ethekwini region, which tends to enable the monitoring and evaluating of internal controls. ocansey’s (2017) research in ghana also established a significant positive relationship between proactive forensic auditing and preventive fraud risk management. the findings obtained and presented in the above table proved that proactive forensic auditing will lead to strategic frm among ngos in the ethekwini region, which tends to enhance the detection of financial irregularities. the findings further showed that proactive forensic auditing would lead to a strategic fraud detection process among ngos in the ethekwini region, which tends to lead to procurement fraud detection. the study’s finding supports the results of a study conducted by mohd and mazni (2008) that found that proactive forensic auditing has a significant impact in detecting fraudulent practices and leads to decreased financial and economic crimes. the current study's findings indicated that proactive forensic auditing would lead to a strategic fraud detection process among ngos in the ethekwini region, which tends to lead to the detection of fraudulent travel claims. the findings also confirmed that proactive forensic auditing would lead to a strategic fraud detection process among ngos in the ethekwini region, which tends to lead to the detection of theft by directors. these findings support the literature that notes that proactive forensic auditing is essential to prevent fraudsters from committing financial statement fraud and to detect fraudulent activities in many ways (okoye & akenbor, 2009; enofe, omagbon and ehigiator, 2015). these findings are in line with the current body of knowledge that asserts that proactive forensic auditing is an essential tool to prevent fraudsters from committing financial statement fraud and to detect fraudulent activities in different contexts (aiken, 2016; amah, 2018; eyisi, 2014; oyedokun, 2016; uniamikogbo, 2019; misra & walden, 2016). this finding also agrees with previous studies such as falie (1999), misra and walden (2016), and aiken (2016) that established a significant positive relationship between proactive forensic auditing and financial statement fraud detection. it implies that an increase in forensic auditing leads to increased detection of financial and economic crimes and financial statement fraud among ngos in the ethekwini region. it also suggests that forensic auditors enhance the detection of fraudulent activities in ngos and thus expose the weaknesses of organizations' systems and unethical practices. this discovery gave credence to the findings of mclntyre (2016) and mehta and bhavani (2017). it is also supported by the findings of oyedokun (2016) and nigrini (2020), who 691 found that the involvement of forensic auditing has significantly raised hope of preventing the risk of fraud globally. these authors attested that forensic auditing has significantly prevented fraudulent activities in developed countries using their services. the study's results also support studies that found that forensic auditors are not only deeply involved in preventing, detecting or identifying fraud but generally engage in a much wider variety of frm engagements (aiken, 2016; misra & walden, 2016; knežević, 2015; gillespie, 2014; geldenhuys, 2016; kapardis & courakis, 2017). however, they contradict okoye (2019), who argued that ngos could not copy and paste large for-profit and public sector entities' forensic investigation systems. conclusion this research investigated the effectiveness of forensic auditing in fighting fraud among nongovernment organizations in south africa. this research was highly motivated because this is an unexplored area; there was also a lack of understanding and empirical research on fraud risk management using forensic auditing in the ngo sector. empirically, the study's results revealed that the effectiveness of forensic auditing techniques has proved instrumental in fighting fraudulent activities by providing empirical evidence in ngo contexts. generally, there have been calls for more studies in this area, and this study is in response to these calls. thus, this article contributed to understanding the effectiveness of the applicability of forensic auditing techniques in combatting fraudulent activities. the fact that results conclusively proved the significance of forensic auditing techniques in the detection and mitigation of fraud risks implies that there is a need for ngos in the ethekwini region to explore how they could use proactive forensic auditing techniques to reduce or eliminate fraudulent practices in their entities. the researcher concludes that the fraud detection and mitigation model has empirically been supported strongly and proven that applying forensic auditing skills and techniques can contribute significantly to fraud risk management holistically among ngos in the ethekwini region. empirically, the study's findings have implications for fraud risk management among non-government organizations in the ethekwini region of south africa. it is, therefore, advised that the study results be considered carefully. this article adds to the body of existing knowledge. it is a guide for researchers to further research on the subject matter in areas of the true extent of applicability of forensic auditing and fraud risk management that was not addressed in this article. references aiken, k. 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(2017). ethics, legal, and public policy. the association of collegiate marketing educators litte rock, ar march 9-10,2017,30. https://doi.org/10.2139/ssrn.2910318 https://doi.org/10.5539/ijbm.v3n10p65 https://doi.org/10.1002/9781118269183 https://doi.org/10.1016/s1353-4858(11)70024-1 https://doi.org/10.31031/cojrr.2018.01.000504 https://doi.org/10.1002/9781119351962 45 the role of social capital in village owned business entities (bumdes) on village development (case study in pujonkidul village, pujon district, malang regency) volume: 4 number: 1 page: 45 53 1rona rio akbar, 2maryunani maryunani, 3sasongko sasongko 123faculy of economics and business, brawijaya university, indonesia corresponding author: rona rio akbar e-mail: rioa2210@gmail.com article history: received: 2022-11-13 revised: 2022-12-20 accepted: 2023-01-17 abstract: this study aims to determine what social capital affects the management of bumdes for village development and to find the elements of social capital to help solve existing problems. by using qualitative research methods, this study seeks to explore the elements and roles of existing social capital and then analyze how this social capital plays a role in solving the problems faced. the results of research and observations of all elements of social capital, namely trust, network, norm, and reciprocal, are all contained in the management of bumdes. however, the most dominant is the network of all existing elements, thanks to the breadth of relationships and networks. this study also proves that the solution to the problems that exist in the parking business unit, namely the problem of irregular parking by visitors due to the available parking is no longer able to accommodate the vehicles of visitors to the rice field cafe on certain days, so reciprocal is the solution to this problem. mutual benefit between residents and parking unit managers. then from the side of trust, the existence of mutual trust between the villagers and the manager of the rice field cafe will strengthen the kinship so that no more problems arise. keywords: social capital, village owned business entities, bumdes, pujonkidul. cite this as: akbar, r.r1., maryunani2., sasongko3. (2022) “the role of social capital in village owned business entities (bumdes) on village development (case study in pujonkidul village, pujon district, malang regency).” international journal of environmental, sustainability, and social sciences, 4 (1), 45 – 53. introduction from a government perspective, village-owned enterprises (bumdes) is one element of providing public services for rural communities. with bumdes, problems or community needs can be resolved and fulfilled so that indirectly in this situation, the village has provided services to the community. bumdes also plays an important role in efforts to encourage village economic development and is also an effective step to improve the welfare of rural communities. furthermore, one of the most important aspects in managing bumdes is social capital. according to cohen and prusak (2001) provides an understanding that social capital as a stock of active relationships between communities. every relationship pattern is bound by mutual understanding and shared values that bind group members to make the possibility of collective action to be carried out effectively and efficiently. then the relation to bumdes, according to (rachmawati, 2015) that social capital is the key for the community to improve their living standards to achieve a more organized and prosperous life through bumdes. however, on the other hand, bumdes itself must be able to become economic capital for village development. the management of bumdes must also be well institutionalized so that the process to achieve bumdes goals can be carried out as expected. a well-organized and directed bumdes will greatly affect the increase in the participation rate of rural communities in village development, and business opportunities can also be created so that it will have implications for increasing village original 46 income (pades). regarding the increase in pades, pujonkidul village, through bumdes, has contributed a lot to pades. the following is the data for pades in pujonkidul village from 20172021. source: bumdes (2022) figure 1. village real income (pades) pujonkidul village, malang regency. in this study, the bumdes named bumdes "sumber sejahtera" is located in pujonkidul village, pujon district, malang regency. it was chosen as the object of research because it is one of the villages that are quite successful in developing and managing bumdes, compared to other villages in the pujon sub-district. as a village that has succeeded in building bumdes well, it has a series of proud achievements, including: table 1. pujonkidul tourism village’s achievement no. year achievement’s description 1 2016 as a national climate village program (proklim) (www.cnnindonesia.com) 2 2017 the best tourist village in indonesia with agro tourism village category (www.jawapos.com) 3 2018 winner of the indonesia sustainable tourism award (ista) (www.malangtimes.com) 4 2018 be an example on the ministry of village website because of the success of managing village funds to increase pades (www.viva.co.id) 5 2018 published in a video on president joko widodo's youtube account with the title "the new era of pujon kidul village" (www.economy.okezone.com) 6 2018 received an award from the minister of tourism for the category of independent pokdarwis (pujon kidul pocket book of various enchanting tourism villages) source: various sources (2022) from these achievements, bumdes sumber sejahtera pujonkidul is at the forefront of efforts to improve village development. the sumber sejahtera bumdes has eight business units, including the clean water unit, the finance unit (laku pandai), the live in unit for the sawah cafe, the parking unit, the agricultural unit, the tpst unit (integrated waste management), the development and infrastructure unit. more details can be seen in table 2. the first unit is a clean water unit. starting from the needs of the community, the needs of the people of pujonkidul village for clean water are vital. before there was a clean water unit, irrigation for clean water in the village was still using the old method, namely using standard piped reservoirs in small pieces, then divided -share the water to the community, and things like that 47 make there a little cheating and disputes between residents because of the unequal distribution of water. then there is also much abuse channeled to agriculture and flows to livestock, whereas the number one is clean water for household needs and the second is for livestock, and the rest is for agriculture. it started from there because of the many conflicts in the community. so finally, a metering system was started because there could be no cheating. there is the main pipe, which is embedded in the ground, and every citizen who wants to use metered water must register with the village, and the person who wants to use the metered water must register. it can only work on technicians from clean water itself as well as pdam water. this clean water unit started in 2015 and has been running for six years. second, the smart behavior unit is a banking unit that partners with bni 46, savings and loans and e-payments, and it is more stored than loaned. because the residents' main set when bumdes makes loans to residents, residents think this is a grant fund, and it will be difficult to return it later, and bumdes does not dare to take that risk. table 2. village owned enterprise unit (bumdes) “sumber sejahtera”, pujonkidul village, malang. no. bumdes unit year of establishment no. of core members 1 clean water 2015 11 people 2 finance (laku pandai) 2015 3 live in 2015 4 café “kafe sawah” 2016 5 parking 2016 6 agriculture 2016 7 tpst (integrated waste management site) 2016 8 development and infrastructure 2019 source: director of bumdes pujonkidul (2020) third, the live-in unit is a unit that manages more about village potential, and this unit is incorporated into tourism guidance, starting from the potential of the existing village. finally, a scouting team was formed to expose what exists and the potential of village tourism, and it is this live-in unit that exposes all village potential. ranging from tourist destinations to small and medium enterprises (sme) products and managing the face of the village. fourth, the café "kafe sawah". this unit is continuous with the live-in unit because the livein team only accepts group packages. there must be a destination for individuals, so the kafe sawah is open to support the needs of people who come to travel, especially those who do not come in groups, and this opens up opportunities for mass tourists and accelerates village development. then affecting, increasing participation in creating business opportunities, business opportunities can be seen from the increase in stands or stalls selling in the rice field cafe area. the latest data shows that the number of stands in the rice field cafe area amounted to 80. the beginning of the kafe sawah was built on the idea of a group of youths and the government of pujonkidul village. the construction was carried out in 2011 with only a tiny cafe plot. then it was opened on 11 october 2016 and inaugurated on 12 march 2017 by the regent of malang. at the beginning of its establishment was physical capital in the form of village treasury land covering an area of approximately 6,800 m2. then accompanied by village funds allocated for the rice field cafe approximately 50 million. as time passes, more visitors come to the kafe sawah. the kafe sawah is currently one of the family tourism destinations. the kafe sawah has a concept with a beautiful panorama surrounded by mountains and rice fields so that it has cool air. 48 fifth, parking units. this parking unit is made to accommodate vehicles that visit the rice fields cafe. before there was a parking unit, parking was first on the sides of the road and was chaotic and disorderly. a special land was finally provided for the parking area to resolve conflicts among residents and reduce congestion around pujonkidul village, which will certainly increase the income for the village. sixth, agricultural units. this unit is not yet 100 percent complete. its position is still in the process of making organic fertilizer. later this agricultural unit will provide organic fertilizer, which will be distributed to the community starting from solid fertilizer and liquid fertilizer. the purpose of this agricultural unit is to reduce the use of chemicals in the area of agriculture to be more sustainable. currently, twenty percent is still running because the processing for organic fertilizers is still in trials and requires much time. seventh, in the integrated waste processing unit (tpst), there is land for waste that will later be collected. before the tpst, the main problem for the community was garbage. garbage was dumped under bamboo trees, into the fields, rivers and behind the house, which is unhealthy and will cause soil infertility. plastic waste will decompose fifty percent over a hundred years. with that in mind, the tpst was finally established. at this time, the tpst unit is also still in the stage of improvement, which currently only collects waste from all communities and tourist areas and separates plastic waste and organic waste, which organic is made into compost and plastic sold. no work has been made from plastic waste because the residents' mindset is still the same as in other villages. the garbage is disgusting, and now it is still in the process of how to process it into valuable works. finally, the eighth unit is development and infrastructure. this unit provides building materials for village development activities, such as making cast culverts. if the village is going to carry out construction, the development and infrastructure units provide the raw materials, so pujonkidul village does not spend building materials outside the village. the products currently produced from the development and infrastructure units are concrete blocks and cast culverts. the future expectations of this unit, from raw materials to finished materials, are all available in this infrastructure unit. in the course of the above several units encountered several obstacles and problems. constraints and problems in the management of bumdes are mostly related to administrative problems, lack of parking spaces and regulations that still conflict with the interests of the community. the first problem occurs in the bumdes business unit, namely the parking business unit. this is because parking problems usually occur during holidays, such as the new year, school, and eid holidays. during these holidays, there is a significant surge in visitors to rice field cafe tourism. as a result, the available parking space cannot accommodate tourist vehicles. in the end, this situation forced visitors to be directed to park in residential areas and the yards of residents' houses in the rice field cafe area. as a result, residents' trust (trust) towards bumdes was reduced because the agreement was only verbal, and the compensation was sometimes inappropriate. the second problem occurs in the rice field cafe unit. this problem is related to regulations that still conflict with public understanding. the cause of the problem was a violation committed by one of the people who built a two-story and permanent house building, thus blocking the view from the rice field cafe. even though this has been arranged and agreed between the rice field cafe and the community not to build tall buildings because it will hinder the beautiful scenery in the rice field cafe, there are still people who violate it because the rules and agreements are only verbal. the third problem is still related to the rice field cafe business unit. the problem stems from the trust of bumdes towards people who want to sell in the rice field cafe area, namely by facilitating the permit to establish a business. it is enough only with a verbal agreement. however, 49 because the licensing is too easy and is only based on a verbal agreement, the number of traders in the rice field cafe area is not controlled, so it is not neatly arranged and is not suitable for tourists. the third focus of the research is to see how the process of changing the labor structure occurs and how to change the people whose jobs were originally working in the agricultural, labor and livestock sectors, shifting to the trade sector. methods based on the research objective to determine the role of social capital in the management of village owned enterprises (bumdes) for village development in pujonkidul village, malang regency, east java province. so qualitative research was chosen as the type of research. the reason for choosing this type of research is because they want to know in-depth about bumdes for village development in a natural social context. the type of research is case study research on individuals, groups or certain conditions qualitatively to seek meaning to understand phenomena in depth. case studies can differ from other qualitative research forms because they focus on a "single unit" or "a finite system". the unit of observation in this study was the individual, namely the village head, director of bumdes, head of the kafe sawah unit, head of the parking unit, merchant kafe sawah, and parking employees. the choice was made to know more in-depth about the information to be studied. result and discussion in managing the bumdes organization, the administrators set a vision: "creating a prosperous village owned enterprise (bumdes) in building a village community economy that is more effective and competitive". based on this vision, bumdes sumber sejahtera strives to make bumdes an economic institution that is able to compete in the midst of free-market competition and be able to overcome this competition. bumdes sumber sejahtera wants to contribute to community-based economic development. bumdes is expected to be able to become the backbone of the community's economy. mission bumdes sumber sejahtera pujonkidul village: 1. improving the village economy. 2. management of village potential in accordance with community needs. 3. helping the community's economic services. 4. increase village original income (pades). bumdes sumber sejahtera has four missions to support the vision mentioned above. the four missions are concrete steps expected by the village in the context of rural community economic development or bumdes as the spearhead of village community economic activities and development. therefore, the existence of bumdes must be based on the community's needs so that it has great benefits for the community and does not appear to be held without careful consideration for the interests of village officials. if this happens, the existence of bumdes will only harm the community of pujonkidul village. the existence of bumdes is sought to increase village original income (pades) in pujonkidul village. although after the issuance of law number 6 of 2014 concerning villages, the central government disbursed large enough funds to support the village revenue and expenditure budget (apbdes), this does not mean that the village is just sitting idly by. through bumdes, it is hoped that it will be able to contribute greatly to pades and make pujon kidul village an independent village. related to yustika's (2006) theory, social capital is now as important as physical capital. only people who have a high level of social trust will be able to create large-scale organizations so that 50 they can compete. it can be seen from the success of the rice field cafe and the management of village funds developed by the village head and all elements involved in it, such as the youth village government and the local community. researchers get answers in the field explaining that kafe sawah pujonkidul has a role in increasing village income. the interview with udi hartoko as the head of pujonkidul village shows that kafe sawah pujonkidul has a massive role in increasing village real income (pades). one of the policies made to increase pades is to form bumdes and manage all the potentials in the village. the existence of sawah cafe increases pujonkidul's pades. this is because cafe sawah has a tourist attraction that is in demand by the wider community. as evidence, the number of visitors at the rice field cafe experienced a high increase on holidays. so, the high interest of tourists helps increase cafe sawah's income so that it is able to make the cafe sawah business unit the highest contributor to pades among other business units in pujonkidul village. bumdes sumber sejahtera pujonkidul does not run alone. this extraordinary achievement is also thanks to the collaboration with various partners. bumdes sumber sejahtera pujonkidul has various types of work units, where each work unit has different cooperation partners. the goal of having a cooperation partner is for the village's progress. from the data and explanation above, it can be explained that the element of the network and reciprocal social capital can be seen from the cooperation between business units and several parties, meaning that the network element is very important for the progress of bumdes, from the cooperative relationship between bni 46 and community facilities. the services provided are banking services ranging from transfers, electricity token payments, electricity bill payments, installment payments and savings. in this way, rural communities do not have to go all the way to the city to conduct banking transactions. in addition, as an effort to strengthen and improve public financial literacy, it is easier to access banking services. as for the kafe sawah unit, sumber sejahtera bumdes cooperates with the malang regency tourism office by facilitating the promotion of tourism objects. in addition, bumdes sumber sejahtera pujonkidul also cooperates with pt. bni tbk as its working partner to guide the management of the rice field cafe management. cooperation is also shown through the integrated waste disposal site unit, where this unit collaborates with the malang regency environmental service. the development of this unit aims to build an environmentally friendly village. pujonkidul village, through the ministry of public works and public housing, has been chosen as the location for the construction of an environmentally friendly tpst. it is used not only as a waste disposal site but also as a place for waste management to become organic fertilizer by being managed by the community so that the fertilizer can also be used by themselves. the achievements of the village government to realize village development are also inseparable from the participation of the community because community involvement is interrelated with each other in the development of bumdes businesses. furthermore, it can be seen that there is a job transformation that was originally from the primary sector, namely farm laborers, now shifts to the trade sector, meaning that there has been a jump in employment, namely moving to the trade sector. finally, the dependence on nature is getting lower. people earn income by selling in the kafe sawah area, which will increase the family's finances. in this case, the kafe sawah in pujokidul village is not only a pioneer in the source of employment for the local community. the existence of sawah cafe can also provide business and job opportunities for the community. here ms. eni as a trader, initially saw an opportunity, young people hanging out and having coffee in the gazebo of the sawah cafe in the afternoon. 51 table 3. developments before and after there are kafe sawah no. before the kafe sawah existed after kafe sawah 1. village real income (pades) in pujonkidul village is in the range of 20 to 30 million rupiahs (in 2015). village real income (pades) in pujonkidul village increased in the range of 1.7 billion (in 2019). 2. there are only stalls, and even the number can be counted on the fingers. the number of community business units has increased. in the kafe sawah area, there are 80 community business units. along the road to cafe sawah, especially in front of the house, there are also many business units built by villagers. for example, a gift shop, a genuine cow's milk shop, and others. 3. the youth of pujonkidul village have minimal job opportunities, and most of them are farmers and farm laborers. village communities, especially youth, get many jobs at cafe sawah. one hundred eighty-five villagers who were absorbed by the workforce in bumdes pujonkidul and an additional 144 residents opened a business in the kafe sawah area. 4. the income of villagers who work as farm laborers is not certain every day. the income of villagers who work at kafe sawah is fixed as long as they are still working at kafe sawah. source: researcher, processed (2022) another finding from this research is the shifting of norms that exist in the younger generation of pujonkidul village as a result of the visitors of the rice field cafe, the trend of following along is starting to enter the young people of pujonkidul village seeing the culture and way of dressing of visitors who come to the rice field cafe tour, on initially the values and norms of politeness were still strong in pujonkidul village. however, now they have begun to shift, such as visitors from outside by the way they dress they are somewhat open, which in the pujonkidul village community is not good in terms of norms. however, the younger generation of pujonkidu village is starting to be affected by that style. tourist visits to the rice fields cafe disrupt some community activities that will go to the rice fields because of the high number of visitors in the rice field cafe area. this happens because the road usually used by the community to the rice fields is also used as a tourist road to the rice field cafe. the existence of safe rice fields has an impact on road damage in pujon kidul village. this happens because the road to the rice field cafe is often traversed by heavy vehicles such as buses, trucks and private vehicles, resulting in road damage. it is proven by the frequent road repairs in pujonkidul village. this shows that the existence of sawah cafe impacts road damage. conclusion finally, from the results of research and observations, all elements of social capital, namely trust, network, norm, and reciprocal, are all contained in the management of bumdes. however, the most dominant is the network of all existing elements, thanks to the breadth of relationships and networks and acquaintances from mr. udi as the village head, the network to the tourism office, to the malang district government. even to the governor of east java, it is proven by this network that bumdes and its units can develop and be successful as they are today. this study also proves that the solution to the problems that exist in the parking business unit is the problem of irregular parking by visitors due to the available parking space being no longer able to accommodate vehicles for visitors to the rice field cafe on certain days such as new year holidays, school holidays, eid. fitri and the new year's holiday, then problems arise so that motorbikes park haphazardly in the yards and yards of residents' houses around the rice fields cafe, which causes inconvenience to residents whose houses are used as parking spaces carelessly by visitors who travel at the rice fields cafe, so this problem resolved by means of a family approach, discussed well between the parking unit manager and residents whose house area is used as a parking lot, 52 so parking fees can be withdrawn by the owner of the house whose yard and yard are used as parking spaces, then reciprocal is the solution to this problem, bucket l a mutually beneficial relationship between residents and parking unit managers. the main problem of this rice field cafe, as described above, is that residents violate rules regarding the establishment of permanent buildings that cannot be higher than one floor. the reason is not to block the view of the rice field cafe area so that it remains original, natural and beautiful, carrying the nuance of beautiful countryside. if one of the residents violated these rules by establishing a two-story permanent building to the north of the rice field cafe, which was directly opposite the natural scenery and mountains from the rice field cafe pavilions, as the manager of the rice field cafe, we wanted a solution to this problem, so the solution which is used in this case is to use a family and communication approach, and there are elements of social capital, namely norms and trust, from the norm, villagers must obey and obey the existing rules, both written and unwritten. then from the side of trust, the existence of mutual trust between the villagers and the manager of the rice field cafe will strengthen the kinship so that no more 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"pengembangan potensi ekonomi desa melalui badan usaha milik desa (bumdes) pondok salam kabupaten purwakarta."dharmakarya 5.1 (2016). 552 effect of using chicken manure, starfruit waste, and ice cream waste as food media on the production performance of maggot black soldier fly volume: 4 number: 2 page: 552 556 anang widigdyo1, rani arifah normawati2 1department of poultry processing, akn putra sang fajar blitar 2department of digital office operational, akn putra sang fajar blitar corresponding author: anang widigdyo e-mail: anangwidigdyo@akb.ac.id article history: received: 2022-01-15 revised: 2023-02-22 accepted: 2023-03-17 abstract: bsf maggots have anti-fungal and anti-microbial compounds that positively impact livestock. maggot bsf can decompose organic waste, one of which is manure this study aims to determine the effect of the use of chicken manure, starfruit waste and ice cream waste as a food medium on the production performance of maggot bsf. the method used in this study was experimental by applying a complete randomized design. the results showed that the combined use of chicken manure waste and organic waste with treatment variations did not have a significant effect on weight gain and the specific daily growth rate of bsf maggots. the highest weight gain results were obtained at the p4 treatment of 622 grams and the lowest in the p3 treatment of 560 grams. bsf maggots' specific daily growth rate was highest in the p4 treatment at 11.22% and the lowest in the p3 treatment at 10.53%. this study could use a combination of chicken manure and ice cream waste with a ratio of 50%: 50% providing weight gain and a specific daily growth rate of black soldier fly maggots. keywords: cooperative, trader, traditional markets, capital cite this as: widigdyo. a & normawati, r.a. (2023). “effect of using chicken manure, starfruit waste, and ice cream waste as food media on the production performance of maggot black soldier fly” international journal of environmental, sustainability, and social sciences, 4 (2), 552 556. introduction the black soldier fly (bsf) is a type of insecta with several uses for other living things. rizki (2017) stated that bsf flies are a type of strationmydae family fly found in grass and leaves. bsf maggots have chewy texture characteristics and can produce enzymes naturally (fajri and kartika, 2014). some of the advantages possessed by bsf maggots are high animal protein content, which has the potential to be used as animal feed ingredients. aziz et al.( 2017) stated that bsf maggots are a type of insecta with a protein content of 30-45%. indrawan (2014), in addition to having a high protein content, bsf maggots have anti-fungal and anti-microbial compounds that positively impact livestock. the quality of bsf maggots is determined by the nutrition of the food media consumed. maulana (2021) stated that different growing media would produce different nutritional content of bsf maggots. bsf maggot cultivation can be done using waste-based organic matter and agricultural and livestock by-products (herlinane et al., 2021). maggot bsf can decompose organic waste, one of which is manure (wardana, 2016). chicken manure is one of the organic wastes that can be used as a maggot food medium. some of the disadvantages that chicken manure has as a medium for growing maggots are its high composition of nutrients and organic matter. fajri et al. (2014) that chicken manure carried out the fermentation process can improve the production performance of maggot bsf. raharjo (2016) stated that 50% of laying hen manure and 50% cow dung produce the best bsf maggots. to produce optimal growth of bsf maggots, adding other organic waste, such as star fruit waste and ice cream mailto:%20anangwidigdyo@akb.ac.id 553 waste, is necessary. this study aims to determine the effect of the use of chicken manure media, starfruit waste and ice cream waste as food media on the performance of the maggot black soldier fly. bsf maggot food production. the production of bsf maggots in the initial phase (age 1-10 days) uses a combination of pollard and rice bran food with a volume of 500 grams for each treatment. to determine the influence of variations in the combination of maggot foods, food production is carried out with five treatments, each as much as 10 kg, which is explained as follows: p1 = chicken manure 50% + starfruit waste 30 % + ice cream waste 20 % p2 = chicken manure 50% + starfruit waste 25 % + ice cream waste 25 % p3 = chicken manure 50% + starfruit waste 20 % + ice cream waste 30 % p4 = chicken manure 50% + ice cream waste 50% bsf maggot food has been made and fermented in each treatment using 100 ml of em4 starter and 250 ml of molasses mixed with 3000 ml of water. the bsf maggot food fermentation process is carried out for four days anaerobically. maggot bsf production. the production of bsf maggots is carried out from the age of 10 days to the age of 20 days. maggot bsf maintenance uses a biopon size of 40 x 60 x 25 cm and as many as eight seeds. at the beginning of maintenance, each biopon is in the contents of a bsf maggot weighing 300 grams. feeding is carried out daily with a volume of 500 grams on the biopon. bsf maggots were maintained for ten days using 10 kg in each treatment. bsf maggot growth calculation. the growth of bsf maggots observed in this study was the weight of maggots and the daily growth rate of bsf maggots. the weight of the maggot is calculated using the method of the weight of the final maggot (age 20 days) subtracted by the weight of the initial maggot of maintenance. the daily growth rate of bsf maggots is calculated by the percentage of weight reduction of the maggot biomass at the end, with the weight of the initial maggot biomass divided by the duration of maintenance. the calculation formula for the daily growth rate is explained as follows. based on the description above, the authors chose the study's title, “effect of using chicken manure, starfruit waste, and ice cream waste as food media on the production performance of maggot black soldier fly”. methods the method used in this study was experimental by applying a complete randomized design. the study's data analysis employs anova one-way statistics were used to analyze the data from the observations of maggot weight and daily growth rate of maggots bsf. if there is a significant difference, the calculated f value is greater than the f table. the duncan statistical test will be carried out. result and discussion maggot weight gain. the results of observations on the production of bsf maggots using chicken manure food media, star fruit waste and ice cream waste are explained in the table as follows: table 1. observational data on weight growth of bsf maggots aged 20 days treatment maggot weight gain (grams) 554 p1 605 ± 7,071 p2 576 ± 103,237 p3 560 ± 14,142 p4 622 ± 49,497 source: primary data processed (2022) the highest weight gain of bsf maggots was obtained at the p4 treatment (chicken manure 50% + ice cream waste 50%), which was 622 grams; then p1 605 grams; p2 576 grams; and p3 560 grams. the bsf maggot weight gain chart is explained as follows: source: data author figure 1. bsf maggot body weight growth chart the results of the variety analysis showed that the use of chicken manure food media, star food waste, and ice cream waste had no significant effect (p>0.05) on the growth of bsf maggot weights. the growth of the weight of the bsf maggot is influenced by the nutritional content of the food consumed. the combination of chicken manure food media, star food waste and ice cream waste did not significantly affect maggot growth in each treatment. this is because the nutritional value of the food media mixture in each treatment is similar. katayane (2014) states that the growth of maggot weight is influenced by the nutritional quality of the food used. the nutritional content of the bsf maggot body at every stage of its instar is influenced by the quality and quantity of food media nutrients (makker et al. l., 2014). the content of organic matter in food media affects the body weight of bsf maggots (cicilia and susila, 2018). specific daily growth rate (sgr) of maggot bsf. the daily growth rate of the maggot is calculated using the method of reducing the logarithm of the standard (ln) of the final weight of the maggot with the ln of the initial weight of the maggot divided by the length of maintenance multiplied by 100%. the results of the specific daily growth rate of bsf maggots are shown in the table as follows: table 2. specific daily growth rate (sgr) of maggot bsf treatment daily growth rate (%) p1 11,04 ± 0,078 p2 10,68 ± 1,181 p3 10,53 ± 0,164 520 530 540 550 560 570 580 590 600 610 620 630 p1 p2 p3 p4 bsf maggot body weight growth chart 555 p4 11,22 ± 0,537 source: primary data processed 2022 the value of the specific daily growth rate of maggots using food media mixed with chicken manure, starfruits waste and the highest ice cream waste was obtained at the p4 treatment, which was 11.22%; further p1 11.04%; p2 10.68 %; and p3 10.53 %. the composition of the maggot food medium mixture affects the specific daily growth rate of maggot bsf. the graph of the specific daily growth rate of maggots in each treatment is shown as follows: source: data author figure 2. maggot bsf specific daily growth rate graph the one-way anova statistical test results showed that the use of chicken manure food media, starfruit waste, and ice cream waste with variations in several treatments did not significantly affect the value of the specific daily growth rate of bsf maggots. the final weight of the maggot bsf influences the value of the specific daily growth rate of the maggot. food type and nutritional content affect the quality and quantity of maggots produced. cicilia et al. (2018) stated that the adequacy of food nutrients consumed by maggots would affect the growth of maggots during maintenance. bsf maggots' specific daily growth rate value has no significant effect because each treatment has almost the same nutrient content. so, the specific daily growth rate range of bsf maggots with the treatment of variations in food mixtures is similar. the graph above shows that the highest maggot-specific daily growth rate is the same as the treatment of a mixture of chicken manure and ice cream waste. the protein and energy content in chicken manure and ice cream waste can increase the growth of bsf maggots. yuwono and mentari (2018) stated that foodstuffs with high protein and carbohydrate content could increase the growth of bsf maggots. another factor that causes the growth rate of maggots to increase is the humidity conditions of the maintenance environment. maggot bsf likes moist food media and high organic matter content to carry out its life activities (raharjo et al., 2016). conclusion the usage of feeding media made from chicken manure, blimbing waste, and ice cream has no negative impact on maggot growth. combining chicken manure with organic waste (blimbing and ice cream waste) can produce in maximum maggot growth of the black soldier fly. 10 10,2 10,4 10,6 10,8 11 11,2 11,4 p1 p2 p3 p4 maggot bsf specific daily growth rate graph 556 references azir, a., harris, h., & haris, r. b. k. (2017). produksi dan kandungan nutrisi maggot (chrysomya megacephala) menggunakan komposisi media kultur berbeda. jurnal ilmu-ilmu perikanan dan budidaya perairan, 12(1). cicilia, a. p., & susila, n. (2018). potensi ampas tahu terhadap produksi maggot (hermetia illucens) sebagai sumber protein pakan ikan: potential of tofu dregs on the production of maggot (hermetia illucens) as a source of protein of fish feed. anterior jurnal, 18(1), 40-47. https://doi.org/10.33084/anterior.v18i1.407 fajri, n. a., & kartika, n. m. a. (2021). produksi magot menggunakan manur ayam sebagai pakan unggas. agriptek (jurnal agribisnis dan peternakan), 1(2), 66-71. https://doi.org/10.51673/agriptek.v1i1.609 fauzi, r. u. a., & sari, e. r. n. (2018). analisis usaha budidaya maggot sebagai alternatif pakan lele. industria: jurnal teknologi dan manajemen agroindustri, 7(1), 39-46. https://doi.org/10.21776/ub.industria.2018.007.01.5 herlinae, h., yemima, y., & kadie, l. a. (2021). respon berbagai jenis kotoran ternak sebagai media tumbuh terhadap densitas populasi maggot (hermetia illucens). jurnal ilmu hewani tropika (journal of tropical animal science), 10(1), 10-15. indarmawan. (2014). avertebrate animals as catfish feed. university.purwokerto: faculty of biology, jenderal soedirman katayane, f. a., bagau, b., wolayan, f. r., & imbar, m. r. (2014). production and protein content of maggot (hermetia illucens) using different growing media. journal zootec., 34, 27-36. https://doi.org/10.35792/zot.34.0.2014.4791 raharjo, e. i., & arief, m. (2016). penggunaan ampas tahu dan kotoran ayam untuk meningkatkan produksi maggot (hermetia illucens). jurnal ruaya: jurnal penelitian dan kajian ilmu perikanan dan kelautan, 4(1). https://doi.org/10.29406/rya.v4i1.692 rizki, s., hartami, p., & erlangga, e. (2017). tingkat densitas populasi maggot pada media tumbuh yang berbeda. acta aquatica: aquatic sciences journal, 4(1), 21-25. https://doi.org/10.29103/aa.v4i1.319 wardhana, a. h. (2016). black soldier fly (hermetia illucens) sebagai sumber protein alternatif untuk pakan ternak. wartazoa, 26(2), 69-78. https://doi.org/10.14334/wartazoa.v26i2.1327 https://doi.org/10.33084/anterior.v18i1.407 https://doi.org/10.51673/agriptek.v1i1.609 https://doi.org/10.21776/ub.industria.2018.007.01.5 https://doi.org/10.35792/zot.34.0.2014.4791 https://doi.org/10.29406/rya.v4i1.692 https://doi.org/10.29103/aa.v4i1.319 https://doi.org/10.14334/wartazoa.v26i2.1327 741 the construct of the new media communication domain as television broadcast mediamorphosis output (television morphosis) volume: 3 number: 3 page: 741 – 750 1prabu revolusi 1student doctoral program of communication science, post graduate school, sahid university, indonesia 1paramadina university, indonesia corresponding author: prabu revolusi email: prabu.revolusi@paramadina.ac.id article history: received: 2022-07-14 revised: 2022-08-15 accepted: 2022-11-11 abstract: the adaptation process must be carried out to enable television to become a new media entity and avoid competing with media entities born in the new media ecosystem (organic new media entities). this research provides a road map of television change (televisimorphosis), which originally appeared in fidler broadcasting communication to television within the domain of new media communication. the adaptation process follows the stages of coevolution, convergence, and complexity. one of the previous findings is that coevolution is the stage television should avoid in media adaptation. this finding confirms the data regarding why television is struggling to adapt to the new media ecosystem. fidler's mediamorphosis is used as the rationale for this research. however, fidler’s work does not sufficiently explain new media, so we re-constructed the communication domain concept built by fidler by building a new communication domain, namely the new media communication domain. the results of this study propose the construction of a new media communication domain. the communication domain will be divided into four domains, including the domain we added, called the new media communications domain, or iot (internet of things) communications domain. within the multidomain convergence process, terms of the format will cross over and give rise to a new character for television, namely panoramic (audio visual text). keywords: new media, mediamorphosis, communication domain, iot (internet of things). cite this as: revolusi, p., (2022). “the construct of new media communication domain as television broadcast mediamorphosis output (television morphosis).” international journal of environmental, sustainability and social sciences, 3 (3), 741 – 750. introduction the media insight project in the uk released a survey whose results shocked the world's media businesses. according to the survey, 85% of millennials no longer look for information or news through conventional media such as newspapers, radio, and television but have turned to the internet as their source of information. this survey answers the concerns of media industry players regarding the natural causes of the collapse of many of the world's major newspapers, such as the new york times, newsweek, and readers digest, as well as the increase in contentstreaming services. at the same time, the number of network tv subscribers in america has decreased. hot suite (2019) survey clarifies this drastic decline in television viewing among media audiences. the survey describes the growth of the world's population as increasing by around 1.1%. however, unique users of mobile devices, which are usually the main tools for accessing the mailto:prabu.revolusi@paramadina.ac.id 742 internet, have increased by around 2%. meanwhile, the growth of internet access itself rose to 9%, and access to social media increased significantly by 9%. data on the growth of world internet users strongly supports the conclusion that the internet as a medium has diverted audiences in accessing media from conventional media such as television. many televisions have expanded their services to reach audiences on the internet, but these efforts have been generally unsuccessful. the number of youtube subscribers (which is considered equivalent to ratings on television) for television is far less than the number of independent youtube subscribers. digital trends released 10 youtube channels with the most followers, but none of them were digital channels from television (martindale, 2019). the same phenomenon is found among indonesian television providers, who have experienced a decline in their viewership. rating data issued by ac nielsen is one of the benchmarks for these trends. since 2012, the number of television viewers has decreased, and the audience segment has widened to the social economy status class c-d class. meanwhile, the millennial generation admits that they have minimal access to television. according to data released by hoot suite for indonesia, the average time spent watching television in indonesia has decreased considerably compared to the average time users access the internet. according to a survey released by hoot suite in 2019, indonesians spend 8 hours 36 minutes a day on the internet, while their television access time is only 2 hours 52 minutes, including television internet streaming access time. television media outlets in indonesia well recognize this phenomenon. television ratings continue to decline yearly, which has driven television organizations to develop digital media. they use different strategies: convergence, mirroring, and acquisitions. however, none of these strategies have yielded significant results, both in terms of audiences and on the business side. similar results also occurred on the youtube channels for each television provider, none of which has yet managed to obtain the platinum button (10 million subscribers). this study examines the shifts that television should have made from old media running on analog frequency platforms to television providers running on new media or digital platforms. unfortunately, the shift of television to new media through convergence has not kept television competitive with new media. the moving media entities, called mediamorphosis, require a transition process or complete morphosis. fidler divides this process into three stages: coevolution, convergence, and complexity. however, fidler has not yet constructed the communication domain in new media. fidler's mediamorphosis is used as the rationale for this research. this theory provides a framework for how the media should change due to technological innovation. referring to the theory of mediamorphosis, television is a media in the broadcasting domain. a problem arises in that the properties of fidler's broadcasting domain are no longer relevant to explaining the properties of new media. at the same time, the process of television mediamorphosis is a morphosis into new media. therefore, it is necessary to re-construct the concept of fidler's communication domain by building the new media domain. to discover the essence of new media, the orchestration of the theory used will follow the flow as depicted in figure 1. 743 figure 1. orchestration construction theory used in this study the development of information technology and electronics has changed the face of the media. from the aspect of communication studies, digital-based media technology has given rise to the terminology of separating new and old media. new media is a set of media forms with computer-based production and distribution (lev manovich, 2003). examples include websites, mobile apps, computer games, social media, and digital media. in its development, new media often confronts old media, such as television, radio, and print media. new media can be seen initially as additions to the spectrum of existing media rather than as substitutes. mcquail (2011), however, argues that there are serious considerations to see digitalization and media convergence as more revolutionary. kasali (2017) popularized the term disruption to explain the phenomenon of new business models that replace giant business models. disruption is a cycle of change of establishment caused by changing markets. media disruption is a review of the changing culture and audience expectations of the media due to the increased absorption of media technology with the emergence of new substitute media (media disruptors). we illustrate the construction of the model in figure 2. the disrupters' ecosystems synergize or collaborate to grow their ecosystems. meanwhile, the disrupted media compete, eventually shrinking the ecosystem. figure 2. construction of the new media disruption process model 744 the process of transformation or media changes in all forms due to the complex interplay of imagined needs, competitive and political pressures, and social and technological innovations (fidler, 2003). the future of the communication area is based on the development of communication technology that brings media change. it is in line with mcluhan's big idea in his deterministic media to call this media transformation process mediamorphosis. to clarify the process of mediamorphosis, fidler maps it into three main concepts: coevolution, convergence, and complexity. coevolution: the concept of mediamorphosis is coexistence and not evolution or replacement. the idea of new technology is accepted by society not as a substitute for old technology but as an alternative. the wealth of communication technologies society accepts as fundamental would not be possible if each new media's emergence coincided with the previous media's downfall. convergence: the process of mediamorphosis was initially conceived as a process of merging old technology and media with new technology and media, but according to rogers, media transformation has never occurred. the process is always about the "more" story, through which consumers want products and services better, faster, cheaper, and more. so the process of merging between two or more technologies or businesses follows the process of crossing or marriage. according to ana gonzales neira (2020), the process of media convergence has been forced dynamically to transform traditional media, namely television, newspapers, radio, and others. the digitalization of television as the primary media will lead to a significant evolution in content production and consumption. complexity: the process of mediamorphosis, also about technology, always occurs in a distinctive atmosphere and will always be related to one another. it means that media change or transformation is always adaptive and arises from the instinct to survive from old ideas to become new ideas. fidler divides media into broadcasting, interpersonal, and document domains. the properties of each media domain are drawn from the nature of the old media. the properties of television are included in the broadcasting domain. we can analyze this from at least three media domain characteristics, namely (1) information flow and control, (2) presentation and format, and (3) reception and audience characteristics. tabel 1. the construction developed by the author regarding the distribution of media domains according to fidler the concepts of coevolution, convergence, and complexity are processes of media selforganization. according to fidler, conventional media, such as television, must undergo a complete self-organization process if it will survive and morph into a new media entity. this process will change the properties of the media owned by television today, transforming it into television with the properties of new media. one of the tools to build the properties of this broadcasting interpersonal document information pipeline and control one-way producer – audience scheduling two-way participatory no scheduling one-way author – reader scheduling content output and format audio – visual 3d (panoramic) audio – text potret text 2d (pages) acceptance and engagement passive interactive active 745 communication domain is the interactive media effect theory (time), presented by sundar et al. (2015). time was created to understand the psychological consequences of all of the interactive possibilities offered by modern digital media. this theory does not approach the technology as a medium but applies the user variables approach and investigates the apparent impact of these variables. one of the models of time is the main (modality, agency, interactivity, navigability) model. it was created to systematically explain the various interactive media effects according to user ratings. the main model proposes that the relevant capabilities offered by the technology and the associated heuristics specified by affordability should be identified. this study attempts to fill this research gap by making predictions of the media's nature, patterns, and rules in the communication domain. in the context of the description provided above, the authors decided to conduct another research titled “the construct of new media communication domain as television broadcast mediamorphosis output (television morphosis)”. method this study applied a qualitative research method. furthermore, the number of audiences, interaction patterns, impression patterns, and patterns of audience growth for new media entities provide the measurements for this study. these data will be confirmed by selected informants and interpreted through an in-depth interview. the interviews will serve as the primary data for this research. the primary data source of this research is the results of data interpretation after processing secondary data and the results of the interviews through the coding process. the data limitations in this study include the increase or decrease in youtube users in the last five years in indonesia. the 10 youtube channels with the highest number of audiences will be the basis of discussion to examine the character of the channel that is highly appreciated in new media, especially youtube in indonesia. youtube channels that are also television channels in the old media will be under observation to determine patterns in the content and audience numbers. this study also uses mixed methods, namely quantitative data processing, to become the basis for indepth interviews (qualitative), which will be the primary research method. results and discussion new media as the end result of television mediamorphosis process. in simple terms, the history of media development started from print media, became radio media, developed into television, and now became internet-based media. in all in-depth interviews, the participants stated that the indications of television's mediamorphosis are clear, namely to internet-based media. the essence of the theory of mediamorphosis is the existence of a life cycle in the media, regardless of its type. at present, the number of active youtube users has reached 2 billion people. the audience is the most critical element of the media ecosystem. therefore, audience growth is an essential measure of the media's outreach. audience growth on youtube television accounts is not as quick or extensive as the growth of original youtube accounts. youtube as a new medium means that it attracts a greater audience than television shows. in order to survive in the new media era or even re-exist as the primary media, the mediamorphosis approach is more likely to be television's best choice. understanding the nature of new media is the key to television's survival and possible growth. refusing to understand the nature of new media is the main reason television lags behind new media entities. in order to continue its successful existence among media outlets, television must adapt. the process of mediamorphosis for television should include three adjustments. first, television must reduce its energy to survive because the scale of the ecosystem, namely television 746 audiences, naturally decreases. several adjustments must be made, such as ceasing to expand, moving resources to start transitioning to new media and reducing the high cost of producing programs. second, television content and shows differ from new media platforms' nature, thus the strategy of mirroring television content for new media channels is no longer feasible. the expectations of television audiences and new media have changed significantly. third, television must produce content that adheres to the new media communication domain's properties to carry out its mediamorphosis. television in the broadcasting domain has a one-way flow of information, from producer to consumer. consumers do not create content, and they only consume it. meanwhile, the new media communication domain applies a different nature. the flow of information is two-way, as producers and consumers can create content. the principle is referred to as prosumer (producer and consumer). channels in the new media communication domain should be open to possible sources of content from consumers. this concept is also known as usergenerated content (ugc), the concept of impressions through which content comes from users. the model we developed regarding the prosumers principle in the new media ecosystem is visualized in figure 3. figure 3. prosumer principle model in the new media ecosystem the complexity in the process of mediamorphosis is due to technological changes that always occur in a disruptive atmosphere but are undoubtedly related to one another. one example of media resulting from a complexity stage is medcom.id, a new idea that survives by adapting to become a digital media platform. changing television into a new solid medium will pass through a phase irregularity called the dimensional phase. these disruptive forms provide a chaotic picture of the information that is so abundant on social media, with a high number of hoaxes, television programs that are increasingly losing their identity, and the economy of the television industry that continues to decline and shrink as part of this form of the disorder. we call this phenomenon media entropy. construction of the internet of things (iot) communication domain. the development emerged, and a cross between communication domains arose whose nature was inherited due to the representation between these domains. technological innovation is the main factor that causes the emergence of cross-domains. according to saffo's rules, this crossing process lasts about 30 years. television is a mature phase of the broadcasting domain. crossing these domains produces new media domains that inherit the best characteristics of each domain (interpersonal, document, 747 and broadcasting). the multidomain convergence model into a new media domain based on the negroponte’s convergence principles that we developed is illustrated in figure 4. figure 4. model of multidomain convergence into new media domain based on negroponte's convergence principles. the concept of convergence is much more prevalent among media practitioners because this concept accommodates both old and new media. various old media in indonesia, including television, can efficiently conduct convergence. for example, metro tv is conducting convergence by building medcom.id, a digital content management platform from media group, which houses metro tv. we can conclude that the convergence efforts attempt to resist the media cycle and reject the fact that media entities have a finite existence cycle. instead of amplifying audience usage, convergence has become a way of surviving the old media. jati, head of digital content of medcom.id, said that these are efforts to adjust costs, which means that convergence involves a cost burden. within the multidomain convergence process, in terms of format, the three properties of broadcasting, document, and interpersonal domain formats will cross over and give rise to a new character for television, panoramic (audio visual text). through new media, audiences can access text-based media (such as whatsapp, ebooks, twitter), audio-based media (spotify, eradio, joox, radio+, and others), and visual broadcast-based media (youtube, netflix, ott app). tabel 2. new media/iot domain construction. broadcasting interpersonal document new media/ iot information pipeline and control one-way producer – audience scheduling two-way participatory no scheduling one-way author – reader scheduling two-way producer – audience no scheduling content output and format audio – visual 3d (panoramic) audio – text potret text 2d (pages) audio – visual 3d (panoramic) acceptance and engagement passive interactive active interactive the result of constructing a new communication domain in fidler's communication domain is temporarily referred to as the new media communication domain, which we call the internet of things (iot) domain. to answer the research questions of how the television roadmap transforms to new media or television morphosis, we describe the model in figure 5. 748 figure 5. televisionmorphosis roadmap model conclusions this study of the transformation of television communication media can be used as a road map for television entities in planning their survival strategies. studies that interpret television mediamorphosis through a process we refer to as televisionmorphosis in research yield several conclusions: 1) television will be squeezed because the tendency of audiences and advertisers is getting smaller. it is the impact of the increasing number of advertisers and new media audiences; 2) adaptation: television must adapt, both in terms of content, production structure, and organization as well as its status as a media entity; 3) television coevolution. television must introduce itself into the new media communication domain in the broadcasting communication domain. this domain has characteristics, properties, and objectives that are also new and are necessary to thrive in the new media ecosystem; 4) television convergence. the process of television mediamorphosis must include multidomain convergence. each communication domain (broadcasting, document, interpersonal) will merge and produce a communication domain for new media; 5) entropic media and complexity: the process of media regularity towards new media regularity will pass through the disorder condition first. this complexity also arises due to competition and technological developments, and a new media communication domain is needed for television to undergo televismorphosis. therefore, this domain must be built or constructed. this research complements fidler's communication domain concept, which previously only defined three communication domains, by adding a new media communications domain, or internet of things (iot) communication domain. the study of television morphosis, with the output of a new media communication domain construction or internet of things communication domain, can save television from failing and bring it into new media. references albarran & alan.b. 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(1994). case study research. thousand oaks, london new delhi: sage publications. https://doi.org/10.1007/s10869-010-9159-4 https://doi.org/10.1515/comm.2001.26.1.59 https://doi.org/10.4314/afrrev.v5i2.67309 https://doi.org/10.37535/103002120211 https://doi.org/10.1002/9781118426456.ch3 691 the influence of corporate social responsibility on firm value through corporate reputation and financial performance volume: 3 number: 3 page: 691 701 1finda qonita,2moeljadi moeljadi, 3kusuma ratnawati 1,2,3faculty of economics and business, brawijaya university, malang, indonesia corresponding author: finda qonita. email: findaqonita@gmail.com article history: received: 2022-07-17 revised: 2022-08-14 accepted: 2022-11-11 abstract: this research aims to examine and analyze the direct and indirect effects of the variables of corporate social responsibility (csr), corporate reputation, and financial performance on firm value. this type of research is explanatory research with quantitative methods. the sampling technique used by the researcher is the non-probability sampling method. the research sample comprised 18 companies listed on the indonesia stock exchange from 2017 to 2019. this research uses secondary data. the data analysis method used path analysis with spss software. the study's results to examine the direct effect show that csr has a significant positive impact on corporate reputation. csr, corporate reputation, and financial performance have a significant positive impact on firm value. csr has no significant effect on financial performance. the results of the indirect effect test show that csr on firm value through financial performance has no significant impact. the influence of csr on the firm value through the corporate reputation has a significant effect. therefore, only the corporate reputation can mediate the relationship between the influence of csr on firm value. this study shows investors and company management the importance of implementing and disclosing corporate social responsibility in companies related to the benefits of increasing firm value. keywords: corporate social responsibility, firm value, corporate reputation, financial performance. cite this as: qonita, f., moeljadi., ratnawati, k. (2022) “the influence of corporate social responsibility on firm value through corporate reputation and financial performance.” international journal of environmental, sustainability, and social sciences, 3 (3), 691 701. introduction a company that goes public aims to provide capital injections to fund the company's growth (lee et al., 2020). the main objective is to maximize the company's wealth or company value by increasing the wealth of the owners or shareholders. investors also see the company's value reflected in the stock price as the company's success. generating high firm value is not easy. several factors make companies have to try to maximize firm value. getting better financial performance to maximize substantial value is often more important than how it is done and its negative impact. this negative impact causes pressure on companies to balance the social, environmental, and economic aspects to continue to increase (sarvaiya & wu, 2014). servaes & tamayo (2013) stated that the company's efforts to balance and contribute to social and environmental aspects are called corporate social responsibility (csr). csr is a phenomenon and strategy used by companies to meet the needs and interests of their stakeholders. according to stakeholder theory, to achieve sustainability, companies must be managed for the benefit of stakeholders in carrying out their operations (freeman, 2001). companies carry out csr so that the mailto:findaqonita@gmail.com 692 company's economic sustainability can be achieved because investors tend to invest in companies that maintain their sustainability (nielsen, 2014). chen & lee's research (2016) proves that investing more in csr, increasing the institutional shareholder ratio, and expanding the company's scale can lead to profit growth, which increases firm value. previous research examined by nguyen et al. (2015) found evidence that the relationship of csr to firm value is significantly positive. the study of machmuddah et al. (2020) also shows the same result, csr implementation is critical to increasing the value and sustainability of the company in the future. different research results by mulyadi and anwar (2012), in developing countries, the implementation of csr on firm value does not have a significant effect. yu & zhao's (2015) research also reveals that csr can lead to over-investment and not cost-effectiveness so that it can reduce firm value. companies invest in advanced csr practices, one of the main reasons being to enhance the company's reputation (caracuel et al., 2017). reputation is a problem for countries in asia, which is very concerning. it is reinforced by lines' research (park, 2017) that managers in asia pay more attention to shareholders and consumers, so reputation management is essential to improve. one way is to implement csr. csr reporting benefits a company's reputation (perez 2014). the research results by wei et al. (2020) show that csr activities significantly positively affect the company's reputation. based on the strategic value and benefits, the company's reputation is one of the essential components that can increase the company's value (lee & roh, 2012). weng (2017) and saeidi et al. (2015) state that a company with a good reputation gives positive and convincing signals to investors. investors consider the company's fundamental aspects in buying shares. one of the company's essential factors is financial performance, which reflects the profitability of financial investments (karakus & bozkurt, 2017). good economic performance will provide a positive signal for investors to invest their funds and affect stock prices. a positive response from investors will increase the company's value (gunadi et al., 2020). maqbool (2018), mahrani & soewarno (2018) conducted a study with the same result that implementing csr positively affects the company's financial performance. herminungsih's (2014) research states that increasing profits will increase the attractiveness of investors to invest because higher profits will attract investors to buy shares, leading to higher firm value. sucuahi & cambarihan (2016) conducted a study where the results of financial performance as a proxy (roa) had a significant positive effect on firm value. stakeholder theory. a stakeholder is a group or individual who can influence or be affected by the results or achievement of organizational goals (freeman 1984). pirsch et al. (2007) say that the sustainability and success of an organization depend on the organization's ability to fulfill economic and non-economic aspects by satisfying the interests of various stakeholders. companies that invest in csr activities can help them meet and achieve their shareholders' interests. disclosure of csr in the sustainability report can provide the information needed and fulfill the wishes of stakeholders so that the company gets support from stakeholders that affect its survival. sustainability theory. corporate sustainability demonstrates thinking about responsibility inside and outside the company and has a temporal focus that includes both short-term and longterm perspectives. (ashrafia et al., 2018). sustainability is a business approach to shaping environmental, social, and economic impacts to produce sustainable development and make essential contributions in the economic and social fields (joshi & li, 2016). therefore, the economy depends on the environment. good environmental sustainability can have a good impact on the sustainability of a company. sustainability is not an obligation but a priority for the company. signaling theory. according to besley and brigham (2008), signaling theory is a signal from company management to investors as an indication of the company's prospects. this theory 693 explains how companies represented by agents or management have the urge to provide information related to financial statements to external parties (g martini, 2014). with signal theory, investors with limited financial information can receive signals from companies with good prospects, which helps make investment decisions. the company's annual report and csr disclosures indirectly signal that the company is trying to answer the needs of stakeholders, one of which is the need for information. csr and firm value. csr activities will optimally attract high investment from investors because csr can provide an overview of the company's prospects in the future, giving a positive signal that will increase the company's value. research by nguyen et al. (2015) provides evidence that companies that have provided csr information show higher company values. chen & lee's study (2016) proves to invest more in csr, increasing the ratio of institutional shareholders, and expanding the company's scale can lead to profit growth, which increases firm value. machmuddah's research (2020) proves that csr positively affects substantial value. h1: csr has a significant positive effect on corporate value csr and corporate reputation. csr is one way for companies to meet expectations and get stakeholders' attention, support, and a positive impression. perez's research (2014) shows that csr reporting helps build a company's reputation. it is supported by the results of a study by petkeviciene (2015); aksaka et al. (2016); dewi (2017); wei (2020). the research results of wei et al. (2020) also show a positive effect showing managers and policymakers that csr practices can be an effective strategy to overcome the problem of legitimacy because of the benefits associated with corporate reputation. h2: csr has a significant positive effect on company's reputation. company corporate reputation and firm value. dominica (2018) finds that company reputation is an essential factor for companies in maintaining and increasing competitive advantage to attract investors' decisions to invest. companies with a good reputation positively impact investors (weng, 2017; saeidi et al., 2015). the results of research support this by osiyevskyy (2017) and wei et al. (2017). wei et al. (2017) also has similar research results, company reputation affects the company's value, even during a crisis. h3: company reputation has a significant positive effect on firm value csr and financial performance. companies that implement csr will create support that affects the company's survival. loyal consumers, and employees who work optimally, are a form of support for the company to improve its financial performance (maharani, 2018). research by maqbool (2018) shows that csr can improve financial performance in terms of profitability and market returns, thus positively impacting the company. csr implemented by the company will provide additional information for investors and signal investors to invest in the company. h4: csr has a significant positive effect on financial performance financial performance and firm value. investors consider the company's fundamental aspects in buying shares. one of the company's essential factors is the financial performance of profitability, which reflects the profitability of financial investments (gunadi et al., 2020). profitability obtained by the company can positively and significantly affect firm value. the greater the company's profitability, the higher the company's growth. an increase in profit will attract investors to invest, thereby increasing the company's value (hermuningsih, 2013). the results of research support this by sudiyatno et al., 2012; scuachi, 2016; gunadi et al., 2020. h5: financial performance has a significant positive effect on firm value csr on firm value mediated by corporate reputation. according to theory, csr is a way for companies to meet expectations and get attention, support, and a positive impression from stakeholders and society. csr implementation can build a company's reputation, proving that the 694 company is trustworthy and honest. information about csr can be used to shape and improve the quality of a company's reputation (petkeviciene, 2015; dewi, 17; wei et al., 2020). companies that disclose csr optimally and sustainably can trigger an increase in company value (dominica 2018). h6: company's reputation can mediate the relationship between csr and firm value csr to firm value mediated by financial performance. investors are more interested in investing in companies that implement csr. the better the company's performance in improving its environment (economic, environmental, and social performance), the company's value will increase from investors' investments. the higher the company's financial performance, the stronger the relationship between social disclosure and company value (hermuningsih, 2013). maharani, 2018 support this; maqbool & zamer, 2018; gunadi et al., 2020. h7: financial performance can mediate the relationship of csr to firm value based on the description above, this study aimed to examine and re-analyze directly and indirectly the relationship between csr and firm value with data on companies winning csr reporting in indonesia by including financial performance and company reputation as mediating variables. based on 2017–2019, the average csr disclosure based on sri has increased, but the average share price has decreased. not all companies show an increasing firm value yearly, which has reduced. it is interesting to study considering that the company has implemented csr and has a good reputation for maintaining its sustainability and providing welfare for shareholders. the results of previous studies also have inconsistent results. some conclude that csr and firm value have a positive linear relationship, and some have a negative relationship. this research is different from previous research, where previous research only looked at the direct effect of each variable on firm value. this study examines the role of corporate reputation and financial performance in mediating the impact of csr on firm value in csr implementing companies on the idx. the impact of environmental and social problems on companies is a significant concern, especially for indonesia as a developing country. csr disclosure has been implemented for most companies in developed countries. samples from indonesia as a developing country can help show the results of csr, where csr has been regulated in laws and government regulations. method this research is a quantitative and descriptive study. the data of this research are secondary data from annual financial reports on the indonesia stock exchange, company sustainability reports, and corporate reputation at imacaward in 2017-2019. the sampling technique is nonprobability sampling using purposive sampling to obtain a representative sample according to the specified criteria. the sample criteria used are as follows: (1) publicly listed companies on the idx in 2017-2019; (2) companies that publish complete financial statements; (3) the company is a member of the isra winner and publishes a sustainability report/sr concerning the global reporting initiative (gri); (4) the company is included in the corporate image award by frontier consulting. the number of samples in this study was 18 companies that had met the criteria within a three-year research period (2017-2019), so a total of n observations was 54. the analysis method of this research consisted of four stages: 1) descriptive analysis; 2) classic assumption test; 3) path analysis using spss 21 software; 4) mediation test. this study uses path analysis because it is an analytical technique used to analyze the inherent causal relationship between variables arranged in a temporary order using path coefficients as the value in determining the magnitude of the influence of the independent variable on the dependent variable (sarwono, 2012). path analysis is used in this research because it is by the assumptions of using path analysis. the mediation test in this study used the sobel test, namely through hypothesis testing. sobel test was 695 used to determine the effect of mediation. a variable is an intervening variable if the variable affects the relationship between the independent and dependent variables (ghozali, 2018). results and discussion descriptive statistical analysis result. the research sample consisted of 18 companies consisting of four sub-sectors, namely: the financial sector (7 companies), the mining sector (6 companies), the various industry sector (3 companies), the utility sector, and transportation infrastructure (2 companies). table 1. test results description of research variables n minimum maximum means std. deviation corporate social responsibility 54 .316 .696 .53635 .094560 company reputation 54 .492 1985 1.19715 .401216 financial performance 54 -.804 3.290 1.72348 .905353 company value 54 .848 1.172 1.00746 .080490 valid n (based on the list) 54 source: processed secondary data (2021) data from the descriptive analysis shows that the maximum csr value = 0.696 was obtained by pt. pgn state gas company. the maximum value of corporate reputation = 1,985 acquired by the company pt. various mines. maximum value of financial performance = 3.290 received by the company pt. pgn state gas company. maximum firm value = 1.172 obtained by the company pt united tractors tbk. the standard deviation of the four variables is smaller than the average value. it means a slight variation between the maximum and minimum values during the observation period. it is concluded that there is no significant gap, indicating that the mean value can be used as a representation of the overall data. classic assumption test. the classical assumption test used includes the normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, and linearity test. the results of the residual normality test using the kolmogorov-smirnov test obtained a significance value of more than 0.05 (p > 0.05), meaning that the residuals follow a normal distribution, and the normality assumption is met. the results of the heteroscedasticity test using the glejser test obtained a significance value of more than 0.05 (p > 0.05), meaning that no problems were found in the model so that the heteroscedasticity assumption was met. the results of the multicollinearity test using the vif test in each equation obtained vif < 10, meaning that no problems were found in the model so that the multicollinearity assumption was met. the results of the autocorrelation test with the durbin-watson test in each equation obtained that the dw value was in the range du < dw < 4-du, meaning that no problems were found so that the autocorrelation assumption was met. the results of the linearity test using the deviation from linearity test obtained a significance value of p> 0.05, meaning that there is no linearity problem in the model so that the linearity assumption is met. path analysis. analysis was performed using spss and amos software. the path coefficients' results and the study's significance can be seen in figure 1. 696 source: processed secondary data (2021) figure 1. path diagram of direct and indirect effects the path analysis diagram in figure 1 shows the direct influence of csr on firm value is 0.002 with a significance value smaller than 0.05 (sig < 0.05), so it is stated that there is a significant positive effect. hypothesis 1 is accepted. the value of the path coefficient of csr to corporate reputation is 0.031, and the significance value is less than 0.05 (sig < 0.05), so it is stated that there is a significant positive effect. hypothesis 2 is accepted. the path coefficient value of the company's reputation to company value is 0.021 with a significance value less than 0.05 (sig < 0.05), so it is stated that there is a significant positive effect. hypothesis 3 is accepted. the path coefficient value of csr on financial performance is 0.052, and the significance value is more than 0.05 (sig > 0.05), so it is stated that there is a positive but not significant effect. hypothesis 4 is rejected. the path coefficient value of financial performance to firm value is 0.003. the significance value is smaller than 0.05 (sig < 0.05), so it is stated that there is a significant positive effect. hypothesis 5 is accepted. the indirect influence test of csr on firm value through mediation of corporate reputation is 0.022, and the significance value is less than 0.05 (sig < 0.05), so it has a significant positive effect. hypothesis 6 is accepted. the influence of csr on firm value through financial performance mediation is 0.109. the significance value is more critical than 0.05 (sig > 0.05), so it has a positive but insignificant effect. hypothesis 7 is rejected. the influence of csr on firm value. the results of this study examine the disclosure that csr has a significant positive effect on firm value. these results indicate that the higher the csr disclosure will have a substantial impact, the higher the firm value. it supports the stakeholder theory. companies investing in csr will help fulfill their shareholder interests (pirsch et al., 2007). implementing and disclosing optimal csr activities will trigger high investment interest from investors. the results of this study support the research of nguyen (2015) and machmuddah (2020), which prove the positive influence of csr on firm value. optimal implementation and disclosure of csr activities will trigger high investment interest from investors. they can provide a positive signal to the company's future prospects, which will increase its value. the influence of csr on reputation. the central aspect of corporate reputation is how stakeholders perceive the company's initiatives in meeting expectations. corporate reputation seen from the value of the corporate image index / imac award is obtained by calculating the weighted average of four dimensions: quality, performance, responsibility, and attractiveness. how high and low is the company's reputation. csr has the power to fulfill this perception. therefore, csr contributes to the potential for enhancing a company's reputation (deegan & unerman, 2008). 697 dewi (2017) and wei (2020) support this study's results. this significant positive relationship indicates that the higher the csr will have a substantial effect, the higher the company's reputation. the influence of corporate reputation on firm value. the results of this study indicate a significant favorable influence between company reputation and company value. the company's reputation is an intangible source of competitive advantage. it is not easy to imitate, so that it can provide different values from other companies. a company's reputation is a strategic asset that helps build and maintain a competitive advantage to deliver financial value (sanchez et al., 2015). a good reputation can also increase the company's value because, in a competitive market, customers will prefer a company with an excellent reputation to guarantee product or service quality. the results of this study support the research of wei (2017) and dominica (2018). this significant positive effect indicates that the higher the company's reputation, the higher its value. the effect of csr on financial performance. this study shows different results from the hypothesis that csr has no significant effect on financial performance. it means that the higher or lower the csr disclosure index, it does not cause an increase or decrease in the company's roa. the results of this study are in line with the research of nollet et al. (2015) that there is no significant relationship between csr and roa. the implications of csr implementation on the fulfillment of stakeholder interests, long-term planning, and considerable resources must be considered because csr expenditures are not paid directly. research by pan et al. (2014) states that implementing csr requires special attention from the company. it is due to the low public awareness of csr issues, which will make people less interested in buying the company's products and services to impact profits. iryanie (2009) states that additional costs for implementing csr will negatively impact profitability. the additional costs incurred for csr are covered by the efficiency gains generated by these csr costs. the influence of financial performance on firm value. the results of this study show evidence of a significant positive effect between financial performance on firm value. improved financial performance will cause the value of the company to increase. this research is supported by signaling theory which states that an increase in profit signals that the company has excellent and profitable prospects to attract investors. the stock price will increase, followed by a rise in the company's value because of the positive response from investors. the results of this study support the research of sucuahi (2016) and gunadi (2020), where increasing company performance can create value for the company. the influence of csr on firm value through company reputation. one of the signs that the company cares about social and environmental issues is one way to focus on implementing csr, which will give a positive perception to stakeholders. a positive perception will make the company's reputation increase because consumers and stakeholders can know one form of corporate responsibility. investors are now aware of the importance of csr activities for the company's sustainability so that companies can avoid social, environmental, and stakeholder issues in the future (yu & zhao, 2015). investors will increase the company's value (nielsen, 2014). the results of this study indicate that there is a relationship between csr and company reputation through mediation. the importance of the company shows a significant impact on a higher company value. the results of this study are supported by research by nguyen (2015), machmuddah (2020), dewi (2017), and wei (2020). as well as supporting stakeholder theory and sustainability, the influence of csr on firm value through financial performance. the results of this study indicate that financial performance cannot mediate the relationship between csr and firm value. csr with financial performance mediation will not significantly affect substantial value. it 698 could be because financial performance as proxied by roa shows the practice of earnings management, where roa has not been able to reflect actual profits. after all, other factors must be considered, such as the company's cash flow. this condition depends on the ability of company managers to manage the company's resources so that they can meet the interests of stakeholders. csr information disclosed by the company still does not fully meet the standards. according to nurlaila's research (2017), csr is not relevant information to measure company value directly. csr, in its application, cannot increase the value of information related to profit, the book value of equity, or operating cash flow. csr implementing companies find it difficult to provide timely and accurate information and meaning that attracts the attention of stakeholders (shah, 2016). conclusions this study examines and analyzes csr's direct and indirect effects on isra-winning companies in indonesia. the results show that the immediate product of implementing csr based on gri standards will have a positive impact on higher firm value. csr carried out by the company will increase the company's reputation. the higher the importance of the company, the higher the value. csr has no significant effect on financial performance. it shows that the larger or smaller csr does not affect economic performance. financial performance calculated by roa will substantially impact the higher the firm value. the study's results indirectly indicate that value can be increased by implementing csr through the company's reputation. these results show that companies with a high level of csr will improve their company's reputation. a high company reputation will be able to increase the value of the company. the relationship between the effect of csr on firm value through financial performance is insignificant. alternatively, in other words, economic performance cannot mediate the relationship between the two. csr is one of the strategies companies can do to increase company value. due to the chosen strategy, the company must spend investment funds to implement csr. therefore, managers must be able to allocate these funds in the hope of increasing the company's reputation. an increased company reputation can increase the company's competitive advantage, which in turn can increase the company's firm value. the findings of this study can assist company managers and investors regarding the importance of supporting the implementation and disclosure of csr in companies, related to the benefits of increasing firm value. the findings of this study also help investors determine the investment potential of the company's csr implementation to increase company value. suggestions for companies to seek periodic improvements related to csr implementation and disclosure of sustainability reports by increasing the number of exposures according to reporting standards that refer to international standards. suggestions for further researchers to identify other supporting data to reduce researcher subjectivity when using the measurement index in measuring csr. develop relationships between research variables that are more broadly relevant to the current problem and the most recent year of research. the first limitation of this study is that the measurement of the csr index still depends on the researcher's subjectivity because it uses a disclosure index. second, there is no different weighting of values in the disclosure of each item. third, there is 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(2015). sustainability and firm valuation: an international investigation. international journal of accounting and information management, 23(3), 289-307. https://doi.org/10.1108/ijaim-07-2014-0050 https://doi.org/10.5430/afr.v5n2p149 https://doi.org/10.1016/j.indmarman.2020.06.008 https://doi.org/10.1002/smj.2639 https://doi.org/10.1016/j.najef.2016.10.008 https://doi.org/10.1108/ijaim-07-2014-0050 585 media discourse of indonesian presidential debates between joko widodo and prabowo subianto in 2019 election (analysis study of norman fairclough's critical discourse in republika) volume: 4 number: 2 page: 585 595 cedin rosyad nurdin1, kholil nugroho sukamdani2, titi widaningsih3, heri budianto4 1communication sciences, usahid university, jakarta, indonesia 2,3post graduate school of sahid university, jakarta, indonesia 4mercu buana university, jakarta, indonesia corresponding author: kholil e-mail: kholillppm@gmail.com article history: received: 2022-01-15 revised: 2023-02-23 accepted: 2023-03-17 abstract: presidential candidates joko widodo and prabowo subianto used the mass media to win the 2019 presidential and vice-presidential elections. researchers chose the news on the presidential debates in the national mass media, republika. the researcher applies qualitative research. the researcher uses norman fairclough's critical discourse analysis method to analyze the news. the researcher intends to reveal how republika newspaper produces news on presidential debates, the placement of news on presidential candidates, and the motive for presenting news on presidential candidate debates. the results show that republika newspaper presents news on presidential debates through prophetic and alhujurat al-qur'an journalism. republika places joko widodo and prabowo subianto as worthy of being elected and close to the ulama. republika presents the debate news to encourage people to be smart voters by choosing the candidates because of their vision and mission rather than their appearance. republika is more inclined to joko widodo. recommendations from the conclusion: republika maintains an islamic identity, professional and independent, with journalistic loyalty to the broader community. republika became a reference for news on the presidential election. the closeness of the elected candidate with the ulama must be maintained, even after the election. ulama also has to keep guarding the president as the previous support responsibility. keywords: debate, discourse, journalism, republika, presidential candidate cite this as: nurdin, c. r., sukamdani, k. n., sari, r. d., widaningsih, t., & budianto, h. (2023). “media discourse of indonesian presidential debates between joko widodo and prabowo subianto in 2019 election (analysis study of norman fairclough's critical discourse in republika)”. international journal of environmental, sustainability, and social sciences, 4 (2), 585 595. introduction in the 2019 presidential elections, the mass media served as political agents with political agendas and interests. as a political agent, suwardi mentions (hamad, 2004, xvi-viii) that the mass media carry out the message from the candidates, and this process causes political actors to have a specific image. in the process of delivering this message, the mass media can decide the facts to be included or not in the news. before writing news, journalists first collect the facts (news gathering). the adherents of the positivism perspective believe that the published news must be identical to the facts in the field. media discourse is a mirror and reflection of reality. the positivism perspective also sees that journalists' values and ideologies are outside the news reporting process. journalists act as reporters. the purpose of news coverage is an exploration to explain the facts. journalists are mailto:kholillppm@gmail.com 586 in an advantageous position to seek the truth. thus, the coverage results are balanced, credible, and objective (ardianto & anis, 2007, pp. 176). on the other hand, the adherents of the critical theory perspective view the news as not identical to the facts that occur. the news is not a mirror and reflection of reality but the result of the construction of reality. in fact, from the perspective of critical theory, the news reflects the interests of the dominant power (eriyanto, 2001, pp. 32). according to sujiman in badara (2014, pp. 10), there are three things that the media do when constructing reality, namely the selection of symbols, the selection of facts, and the willingness to place the news on the front page or the inside. the placement of this news is determined by the editorial policy of the mass media concerned. the construction of mass media reality can be described as follows: source: hamad, (2004, pp 184) figure 1. mass media reality construction model from several mass media circulating nationally, the researcher chose republika as the subject and object of research. the researcher uses norman fairclough's critical discourse analysis, which includes three levels of analysis, consisting of the micro analysis level (text analysis), the meso analysis level (text production analysis), and the macro analysis level (social analysis). the purposes of this study are (1) to analyze the news of presidential candidates in republika, from collecting facts in the field until they are printed as news in the public sphere, (2) to analyze the placement of joko widodo and prabowo subianto in republika in the news discourse of the presidential candidate debate, (3) to analyze the motives of republika in the placement of joko widodo and prabowo subianto in the media discourse of the presidential debate. the researcher chose three scientific papers that are relevant to this research. the first is "persuasive strategic used obama's political speech: a cda approach based on fairblough's framework," written by dastpak and taghinezhad (2015). in their research, dastpak and taghinezhad use ideological analysis, frequently used words and connotations, and analysis of biblical references. the results showed that obama, in his speech, expressed his ideology in the form of a combination of pragmatic, liberal, inclusive, and accepted the presence of religion and ethnicity. the difference is that the researcher refers to the written text by dividing the structure of the news on the title, subject matter, and content of the news as a whole, while dastpak and taghanizehad examine internal factors discourse as a result the result, meaning, opinion, image, motif external factors public the process of constructing reality by the mass media 587 the diction and style of speech. the second is "a demonstrative analysis of news articles using fairclough's critical discourse analysis framework," written by briones, in beyond word vol. 5 (1) may 2017. briones researched two news stories about the moro islamic liberation front (milf): "milf submits own mamasapano report to senate” and “read: milf report on mamasapano incident". this research uses norman fairclough's critical discourse analysis. the results of the study show that the milf has an ideology. at the internal level analysis, the text is maintained to describe the identity of groups with islamic ideology. analysis of the external level revealed that the two texts briones studied together took into account the state's security from rebellion. the difference with the current research is that briones prioritizes security from rebellion, while the researcher sees republika as promoting peace journalism to prevent the negative impact of presidential candidate debates. the third is “analysis of political discourse of the presidential candidates joko widodo and prabowo subianto in the 2019 presidential election debate. inscription: journal of linguistics. vol. 5 no, number 1 april 2020. the results of hartinah and kindi's research show that the diction used by the two candidates, among others, are in the form of sensing words, special words, foreign words, opposites, synonyms or synonyms, regional dictions, and connotative diction. the researcher's dissertation is similar in text research as one of the three dimensions of norman fairclough's critical discourse analysis. hartinah and kindi examined directly from the debate, while the researcher looked at the placement of the presidential debate after it became a discourse text in the republika. from the three scientific works, the researcher formulated the research to focus on the message element in the form of news on the debates of presidential candidate joko widodo and prabowo subianto in republika. norman fairclough's critical discourse analysis analyzes news in three levels of analysis (micro, meso, and macro) as well as internal dimensions and external dimensions analysis which is a simplification of the three levels of norman fairclough's critical discourse analysis. source: author figure 2. the process of analyzing the text of the presidential debate norman fairclough's critical discourse analysis. norman fairclough's critical discourse analysis has three levels of analysis, namely the level of micro analysis, meso analysis, and macro analysis. in this case, the term "level" is the same as "dimension". micro analysis is only about the text, especially the language used. the meso analysis level analyzes individuals (journalists) in producing texts and consumers as text readers. macro analysis is the analysis of society's social, economic, political, and cultural structures (eryanto, 2001, pp. 334). in this critical discourse analysis, first, the text analysis that needs to be done in-depth is the use of vocabulary related to certain meanings. second, discursive practice analysis aims to see the strength of the statement in terms of the extent to which it can encourage action. third, the social praxis analysis is intended to describe the part of social activities in praxis (haryatmoko, 2017, pp. 23-24). presidential debate news republika newspaper • news headline • news lead • contents of the whole news • micro analysis • meso analysis • macro analysis • internal dimension • external dimension 588 norman fairclough and ruth wodak's normal review, there are five main characteristics of critical discourse analysis. these five general characteristics allow any critical discourse analysis "knife" to be used, such as the critical discourse analysis of teun adrianus van dijk's model, ruth wodak's critical discourse analysis, and others. these general characteristics can also be called the main characteristics of critical discourse analysis. the five general characteristics of critical discourse analysis (jorgensen, 2010, pp. 114 121), namely (a) the nature of cultural structures and processes are part of linguistic discourse, (b) discourse is structured and constitutive, and (c) language used should be analyzed empirically. in its social context, (d) the function of discourse ideologically, (e) critical research. especially this fifth general characteristic, the researcher does use the critical paradigm, especially directed at the critical paradigm of jurgen habermas, the second-generation frankfurt school figure.:norman fairclough's critical discourse analysis model can be described as follow: source: haryatmoko, (2017) figure 3. norman fairclough's critical discourse analysis prophetic journalism and al-hujurat journalism. prophetic journalism is based on the characteristics of the prophet muhammad s.a.w., consisting of ash-shidqu (true), at-tabliighu (delivering), al-amaanatu (honest), al-fathaanatu (intelligent), as-salaamatu (physically and mentally healthy), and al'ishmatu (guarded against mistakes). these basic qualities of a prophet were adopted into the basic qualities of a journalist, then prophetic journalism emerged (english: prophet). republika applies prophetic journalism as a legacy from the first editor-in-chief of republika newspaper, parni hadi, who specifically wrote a book entitled prophetic journalism. al-hujurat journalism is based on the qur'an, surah al-hujurat. this surah has 18 verses, with the dominance of messages related to journalism: respecting personal territory, checking & rechecking news, not insulting, avoiding prejudice, not finding fault, not gossiping, and being ready to put forward peace in case of conflict. one thing that the republika implements is double checking of data or facts since the news is received from journalists and verified by the editor until it is prepared for printing. "we minimize errors and mistakes as much as possible," said the chief editor of republika, irfan junaidi. the double-checking manifests in verse 6 of surah al-hujurat concerning re-checking information or data. al-hujurat also teaches peace, which can then be adapted into peace journalism. republika was born in the middle of the political process and through the political process. this newspaper was first published on january 4, 1993. the association of indonesian muslim production process interpretation process discursive practise explanation (macro) social analysis sociocultural practise (situasional, institusional & social) interpretation (meso) description (micro) text analysis text 589 intellectuals (icmi), with the general chairman of b.j. habibie (minister of research and technology), published republika with the blessing of the government, who at that time was president suharto. press publishing at that time would not have been possible without the government's support. institutionally, republika has supported the government and has also been opposition until finally becoming a business institution. since changing management from pt abdi bangsa tbk. to mahaka group (erick thohir) in the 2000s, republika established itself as a business institution while still establishing itself as an islamic newspaper. republika switched from politics to business. "we are market-oriented," said muhammad lutfi, one of the caretakers of the republika. "we make politics part of the lifestyle of the muslim community," said erick thohir. the point to highlight is that republika still has an islamic identity since its birth is in the islamic circle and was born by an islamic organization (icmi). the head of the national campaign team (tkn) for the presidential and vice-presidential candidates joko widodo and ma'ruf amin was erick thohir, the owner of the republika. based on the research of the association of indonesian muslim intellectuals (icmi) and g-communications (g-comms), from march 01 to 31, 2019, republika newspaper was a neutral mass media in reporting on presidential candidate joko widodo and also prabowo subianto. table 1. prophetic journalism and al-hujurat journalism number prophetic journalism al-hujurat journalism 1. ash-shidqu (true) respect personal territory 2. at-tabliighu (delivering) check & recheck news 3. al-amaanatu (honest), not insulting 4. al-fathaanatu (smart) avoid prejudice 5. as-salaamatu (healthy) don't find fault 6. al-‘ishmatu (guarded from mistakes) not gossiping 7. promote peace source: (al-qur’an and as-sunnah) methods straus and corbin (1997, pp. 1) mention that qualitative research can examine people's lives, history, behavior, organizational functionalization, social movements, or kinship relationships (basrowi and sukidin, 2002, pp. 21-22). bodgan and taylor (1992, pp. 2122) state that qualitative research is a research procedure that produces descriptive data in the form of speech or writing and the behavior of the people being observed. the data is taken directly from the research subject, namely republika. the research data is very open. print mass media are sold freely on the free market. they can be accessed from the internet or by directly visiting republika. researchers only took the news of the debates of the presidential candidates joko widodo and prabowo subianto. the subject of this research is republika, a mass media that is circulated nationally. in fact, through cyber media, republika is easy to read from anywhere, anytime, and by anyone. republika also provides electronic newspapers and even a television channel. to collect news on the presidential debates, the researcher collected news on the 2019 presidential election. from all the news about the 2019 election, only the ones related to presidential and vice-presidential candidates were selected. news of presidential and vice-presidential candidates was also chosen to be campaign news only. then the news of this campaign was sorted again so that only presidential debates were selected, which were about joko widodo and prabowo subianto. 590 news of presidential and vice-presidential candidates was also chosen to be campaign news only. then the news of this campaign was sorted again so that only presidential debates were selected, which were about joko widodo and prabowo subianto. the data collection is followed by data analysis, among others, by checking and conducting assessments to verify that the data collected is valid. data analysis was carried out in the library, document review, internet searches, interviews, and observations. in qualitative research, there are four criteria related to data validity, namely (a) construct validity, which includes data triangulation, observer triangulation, theory triangulation, and method triangulation, (b) internal validity, (c) external validity, and (d) constancy (afifuddin and saebani, 2009, pp. 143). specifically for data triangulation, researchers collected comparative data by visiting the library, studying documents, and interviewing several internal sources within republika. news of the presidential candidate debates and republika's data are confirmed by republika's books, such as the story behind the news (99 stories of republika journalists). for observer triangulation, the researcher interviewed journalists outside republika about the news on the presidential debates, observers and mass media readers, including republika readers. interviewed journalists and observers also provided input on data collection. for triangulation theory, the researcher matches the data with the previous theory. the news of the presidential candidate debate in republika is reviewed theoretically, whether it has met the legal requirements. for the triangulation method, the researcher conducted interviews with several sources and made observations of journalists when reporting in the field and when writing reports in the newsroom. result and discussion micro analysis level. republika presents news on the religious activities of the presidential candidates, joko widodo and prabowo subianto, in a balanced manner, including their closeness to the ulama and their respective displays of piety. news is presented in accordance with the rules of news writing, including what, who, where, when, why, and how. the news consists of the title, main news, complementary news, and the overall content of the news. the six elements of news are in campaign news and presidential debates. meso analysis level. republika displays diction and language styles that are popular in islam. there are five choices of words for the news about joko widodo, namely murabbi, turban, tasbih, waqf, and umrah. kiai haji maimoen zubair, for example, handed over a turban to joko widodo. for prabowo subianto, aa gym encouraged him to become president by saying bismillah (by the name of allah), a prayer to start all good work. maimoen zubair is known as an islamic religious figure who cares for a boarding school and a politician in the house of representatives (dpr). he once led the alanwar islamic boarding school in banten province. nahdlatul ulama (nu) is very active in the most prominent islamic organization in indonesia. maimoen zubair is the chairman of the islamic political party in indonesia, partai persatuan pembangunan (ppp), as a sharia council. maimoen zubair died at 90 in mecca on august 6, 2019, while performing the pilgrimage. kiai haji abdullah gymnastiar, or aa gym, advised prabowo subianto to bow down in gratitude if elected, to be humble (tawadlu'), not drunk on victory. aa gym is a well-known preacher (da’wah activist) in indonesia. aa gym takes care of the darut tauhid islamic boarding school in bandung city, west java province. in addition to preaching and nurturing islamic boarding schools, the man born in bandung on january 29, 1962, is also a businessman. 591 there is a special prayer for prabowo subianto from ustaz adi hidayat by placing his palm on the chest of prabowo subianto, a solemn practice of prayer. there were eight religious reports and the appearance of piety by prabowo subianto. adi hidayat is a da'wah activist (preacher) and book writer in indonesia. he is a graduate of the international islamic call college, tripoli, libya. he founded a center for islamic studies, named the quantum akhyar institute, in 2013. adi hidayat was born in pandeglang regency (banten province) on september 11, 1984. macro analysis level. outside of the text (microanalysis) and context (meso analysis), voters can judge which candidate is worthy of being elected at the time of the election. republika, in this case, presents facts, not influence the audience. in the end, the choice of a candidate is determined by the readers themselves, based on facts that are believed to be better. republika does not want to risk being accused of siding with one of the presidential candidates. joko widodo and prabowo subianto's close relationship with the ulama (islamic religious expert) was proven by visits to the ulama and vice versa. such relation forms good communication so that the presidential candidates get the ulama's support. table 2. islamic religious identity in presidential candidate campaigns and debates no joko widodo prabowo subianto 1 tasbih (prayer tool) bismillah (in the name of allah) 2 turban humble (tawadlu') 3 umrah (minor pilgrimage) prostration of gratitude 4 murabby (supervisor) prayer hands stick to the chest 5 halal tourism hajj bank source: republika, 2019 peaceful journalism on presidential candidate debate. republika published an article entitled, “sambil ngopi, pendukung dua capres akur nobar debat pilpres" (thursday, january 17, 2019, 21:07 wib). the diction and style of news headlines contain messages of peace. micro analysis level. diction and language style are compatible or peaceful, showing and educating each candidate's supporters to remain in harmony and peaceful, without conflicts that lead to quarrels, hostility, and hatred. the diction "akur nobar" symbolizes a peaceful general election. meso analysis level. republika puts the who element in the news lead (supporters of the presidential and vice presidential candidate pairs), then what elements (holding a nobar), then the where (nusa kopi, k.h. ahmad dahlan street, kebayoran baru, south jakarta), and the when (thursday, 17/1). the placement of the element of who is followed by watching together shows solidarity: there is no hostility and unhealthy competition among the candidates' supporters. republika described the different identities of each candidate's supporters without contradicting them. supporters of candidate joko widodo exhibited “kitasatu” and “ui millenial for jokowi”. supporters of candidate prabowo subianto showed the words "friend of prabowo-sandi" on their shirts. republika described these differences as diversity and an expression of pride for candidates' supporters. macro analysis level. in the midst of the competition for the sympathy of voters in the 2019 presidential and vice-presidential elections, republika presented comforting news, not those that ignited hostility among readers. republika used peace journalism while at the same time educating the public to remain calm in the midst of competing programs in the campaign. 592 in the midst of competition for public sympathy, republika closed the gap between the supporters of the presidential and vice-presidential candidates. as a print mass media that carry prophetic journalism, republika was called to be cooler in the midst of presidential candidate campaigns which sometimes caused tensions. halal tourism industry and hajj bank. republika made a religious news headline, "jokowi: indonesia has opportunity to realize a halal tourism industry". the religious news of prabowo subianto was entitled, "prabowo sandi says will form hajj bank". micro analysis level. republika started the news by prioritizing who element, namely presidential candidate number 1 (joko widodo). what element is written next, which has an excellent opportunity to realize the halal tourism industry? by prioritizing who and what, republika also emphasized the headline that joko widodo plans to create a halal industry. republika also prioritizes who element in the news of the formation of a hajj bank initiated by prabowo subianto. meso analysis level. republika wants to show that the two candidates have great concern for muslims. both themes are based on muslims. indonesia is known as the country with the largest muslim population in the world. therefore, the halal tourism industry and establishing a hajj bank are relevant and realistic. republika shows balance in writing campaign themes with their respective big ideas. makro analysis level. joko widodo will build a halal tourism industry. prabowo subianto plans to establish a hajj bank. indonesia is the country that sends the most candidates for hajj. so, it is very relevant if there is a hajj bank. foreign tourists who come to indonesia, especially from muslim-majority countries, want to ensure they need halal. republika is interested in publishing the two news debates with the theme of islam. besides the two news stories, they were written balanced and touched the interests of the muslim community as a whole. siding with joko widodo. the news title "dilan" can be interpreted as short for continued (dilan-jutkan), meaning that joko widodo's presidency will be continued for a second term. the story's full title is "01 dilan's government. 02 prioritize defense and security" (republika, sunday, 31 march 2019). micro analysis level. joko widodo said "dilan" in his fourth campaign at the sangri-la hotel, jakarta (saturday, 03/30/2019) is an acronym for digital service, among others, to cut bureaucracy and improve fast information technology-based services, not the " dilan" version of the novel or film. nevertheless, then, "dilan" contains another interpretation, not just an acronym for "digital services" but also short for "continued" (furthermore, when it was raised to the stage of the election campaign. "dilan" stands for continued for the second term of joko widodo. meso analysis level. "dilan," campaigned by joko widodo, was intended to win sympathy for millennial voters. in this day and age, information technology has become a necessity of daily life, not just a lifestyle. "dilan" is derived from the novel "he was my dilan in 1990" by pidi baiq. this novel was later adapted to the big screen. macro analysis level. republika sees that digitalization in public services should be implemented optimally in indonesia. joko widodo's campaign in his debate became an important momentum to popularize the digital service further. joko widodo wanted to maximize information technology in public services. the government is becoming more modern, and presidential and vicepresidential elections can be conducted electronically. the use of information technology will also reach this practical political matter. although joko widodo did not specifically mention e-voting in his debates, this is also part of the actual "dilan". siding with prabowo subianto. republika presented the news, entitled “kpu requests allegations of fraud in the presidential debate to be reported” (18 february 2019). a member of the general elections commission of the republic of indonesia (kpu ri), wahyu setiawan, 593 encourages presidential candidates to dare to report to the general elections supervisory agency of the republic of indonesia (bawaslu ri) if there is indeed a debate violation. micro analysis level. wahyu setiawan's statement was triggered by protests from prabowo subianto over questions from joko widodo, which tend to be tendentious and seem like personal attacks. the question was about prabowo subianto's ownership of land and start-up companies. meso analysis level. the news is considered neutral and impartial and only describes facts, including protests from presidential candidate number 2, questions from presidential candidate number 1, and encouragement from the general election commission of the republic of indonesia (kpu ri) so that candidate number 2 reports the candidate number 1 to the general elections supervisory body of the republic of indonesia (bawaslu ri) is a fact, not an opinion. even so, the encouragement from wahyu setiawan (kpu ri) for prabowo subianto to report joko widodo is a kind of positive energy to report alleged violations of joko widodo's debate to the general elections supervisory agency of the republic of indonesia (bawaslu ri). macro analysis level. republika's reputation will be disrupted if it is categorized as a media supporting one of the presidential candidates, with the possibility of being abandoned by its critical readers. republika continues to strive to provide balanced news. on the other hand, republika is known as a mass media for muslims which benefits the community as a whole, regardless the religion. on this side, republika still wants to be recognized as a trusted media and become the people's pride. therefore, it is understandable that republika sometimes presents news or photos that implicitly support joko widodo, but in other news, their support for prabowo subianto is also implied. internal and external dimensions. the "heading" of the republika (17 january 2019) contains an official stance, presented in the form of an opinion, in accordance with the characteristics of the editorial itself, which is in the form of an opinion. internal dimension. there are two important dictions and figurative language in republika's "tajuk", both religious. the first sentence is a quote from ali bin abi talib (the fourth caliph): "do not look at who said, but what was said". it is an important message to voters that using their right to vote is based on the candidate's vision and mission, not because of his appearance. through the "tajuk", republika directs its readers to be smart voters. the second important sentence is, "it is bad in the sight of god to say something but not do it". it comes from the al-qur'an of surah ash-shaff verse 2: "it is a great sin (great anger in the sight of allah) because you say what you do not do. in this “tajuk”, which is the official stance of the republika itself, it seems that the newspaper put forward neutrality. external dimension. the voters of the 2019 presidential election come from different ethnic groups, nations, and religions. these differences are very likely to influence the choice of each candidate. beyond that, some voters use their rights due to emotional ties with the candidates, their closeness, family relationships, friendship, et cetera. the figures of presidential and vice presidential candidates, their visions and missions, and various work programs that have been carried out are available as official documents on many websites because they are one of the requirements for nominations for president and vice president. republika sees the dynamics of voters who want to choose the best presidential candidate. the attitude of republika is clear. the use of voting rights must be due to its vision and mission. presidential and vice-presidential candidates must keep their promises so that they do not become sinners due to not doing what is said during their political campaigns. 594 conclusion republika presents news on the presidential debates of joko widodo and prabowo subianto in the 2019 election through prophetic and al-hujurat journalism. republika puts joko widodo and prabowo subianto in the same position. both are excellent for being president. they both also have the support of ulama. republika delivers two messages for voters and presidential candidates. for voters, republika encourages voting rights based on the vision and mission, not because of the candidate's appearance. for presidential candidates, republika warned that if they were elected later, they had to keep their promises not to be categorized as big sinners. republika participated in the success of the presidential elections through soothing journalistic works such as peace journalism. the tendency of republika to choose joko widodo in the days leading up to the election is understandable because the owner of republika, erick thohir, is the head of joko widodo – ma’ruf amin's national campaign team. therefore, it is suggested that republika maintain prophetic and al-hujurat journalism as the identity of islamic mass media. republika should also be a news reference for the presidential election. after the presidential election, the elected candidate must remain close to the ulama who supported them. meanwhile, the ulama must continue to oversee the president’s performance as accountability for the support provided. republika must remain professional and independent, with the loyalty of its journalism to the broader community. references ardial. 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(2011). pers indonesia di mata saya. jakarta: republika penerbit. 1093 the determinants of financial performance of south african state-owned entities volume: 4 number: 4 page: 1093 1106 ferina marimuthu1, jean damascene mvunabandi2, haruna maama3 1,2,3durban university of technology corresponding author: jean damascene mvunabandi e-mail: jeanm2@dut.ac.za article history: received: 2023-06-26 revised: 2023-07-03 accepted: 2023-07-17 abstract: several state-owned enterprises (soes) have suffered an imminent collapse, resulting in various support from the government. it has increased the debt level of the government and the soes. the study examined the factors that influence the financial performance of south african soes. this study used a quantitative methodology and secondary data from 33 south african soes from 1995 to 2017. the data were analyzed using a multiple regression model and the gmm estimation technique. the study's conclusions show a statistically significant inverse relationship between capital structure and financial performance. the evidence further showed that government intervention in financial assistance, such as grants, funds, rebates, and subsidies, has contributed to the poor performance of soes. the inverse association suggests that the soe's performance worsens despite government support, which is quite concerning. the results demonstrate that there are better choices than government support for developing soes since it makes management more dependent on it to meet operational needs and seize expansion possibilities. additionally, the increased use of debt stresses government finances due to the rise in government guarantees. the study concludes that, contrary to the agency theory, leverage does not enhance soes' performance, suggesting they should be careful when selecting their capital structure. finally, the south african soes’ performance could be better with government support. the findings have several policy implications for the government and the management of soes. keywords: capital structures, trade-off theory, state owned enterprises, government financial support, asset tangibility. cite this as marimuthu, f., mvunabandi, j. d., maama, h. (2023). “the determinants of financial performance of south african state-owned entities” internationa journal of environmental, sustainability and social science, 4(4), 1093 – 1106. introduction many state-owned enterprises (soes) in developing and transition economies, including south africa, are loss-making and inefficient, burdening government finances and scarce resources. their poor financial performance affects service delivery and their ability to fulfill the government's growth and developmental objectives (sadekin et al., 2020; billio et al., 2021). the question dominating discussion is: how does the capital structure of south african soes affect their financial performance with and without government support? a robust debate among scholars on how soes in south africa and elsewhere can improve their financial performance is occurring (matuszak & szarzec, 2019; ntuli & nzuza, 2022; pinna, 2015). considering the issues and widening gaps of high debt levels, increased government guarantees, corruption, credit rating downgrades, and poor financial performance of soes, financial performance is a burning issue (arbatli & escolano, 2015; lee, 2019; lindermüller et al., 2020). worse still, the financial performance of many soes in south africa is not improving, and they are in perpetual financial distress. before making any decisions, it is crucial to understand why state-owned enterprises (soes) are struggling financially. it raises the mailto:jeanm2@dut.ac.za 1094 question of what explains soes' financial performance, capital structure, and the policies they pursue (madumi, 2018). this question motivates the current research builds on gaps in the attendant literature (chigunta, 2015; haspolat, 2015; locke & duppati, 2014; madumi, 2018), and it holds the center stage in scientific inquiry leading government officials in making strategic moves to improve the financial performance of these entities. therefore, this research intends to extend the debate on the determinants of the financial performance of south african state-owned entities. this article analyzed how soes' specific factors, such as size, growth opportunities, leverage, tangibility, and profitability, influence a firm's financial performance (capon et al., 2019). the study's findings contribute to the literature by demonstrating that government support and debt financing negatively affect the performance of state-owned enterprises. literature review and relevant theory. the trade-off theory anchors the conduct of this study. the trade-off theory grew out of the shortcomings of the modigliani and miller (1963) proposition of capital irrelevance when corporate taxes were added, resulting in a benefit of debt with the assumption that the firm earns its debt obligation with certainty. according to frank and goyal (2009), the implication of the firm’s debt financing being 100% results from its market value is a linear function of debt used. for this prediction to be avoided, where any tax-minimizing attempt would increase the firm’s value, there was a need to offset the cost of debt, including bankruptcy penalties. one of the criticisms of the mm theorem was that it did not consider financial distress costs, which increase with leverage. hence, kraus and litzenberger (1973) introduced the tax advantage of debt and bankruptcy costs into the framework, confirming the existence of an optimal capital structure in the trade-off theory. an optimal capital structure is the outcome of an optimization process in which firms trade off the costs and benefits of debt, including tax shields, agency costs, and financial distress costs, which then maximizes the firm's value (frank & goyal, 2009). the trade-off theory recognizes that one of the benefits of debt is interest tax deductibility, suggesting that the more debt a firm has in its capital structure, the less tax it pays. the other benefits include controlling agency problems, reducing free cash flow problems because debt payments are contractual obligations, and reducing poor consumption by managers. the trade-off theory postulates that when a firm takes on debt financing, its value increases because of the interest tax shield. at some point, the value decreases because the firm may not have enough taxable income. as the firm takes on more debt, it will likely go into distress and incur the costs of financial distress. the firm's value will decrease at high borrowing levels because of its financial distress costs. it is the trade-off between costs and benefits where firms have the optimal capital structure; that is, the marginal benefits of debt (through interest tax shield) equal the marginal costs of debt (through financial distress costs). there would be variations in the debt ratio of firms. some may value the tax benefits of high debt levels more than others. there would also be differences in the costs of distress that firms face, which may be costlier for some. it would result in cross-sectional differences in the leverage ratios across firms; that is, firms for which distress is less costly will be able to borrow more and vice versa. it implies significant variations in firms' amount of optimal debt based on the firm characteristics that define the benefits and costs. many studies have employed the trade-off theory to determine the relationship between capital structure and firm performance. flannery and rangan (2006) used a partial adjustment model. they found strong evidence of non-financial firms that pursued target capital structures and closed the gap between their actual and target debt ratios at a fast speed of adjustment (soa) of 30%. cross (2010) found evidence that contrary to the trade-off theory, firms that are not constrained by debt capacity or do not have excess capital expenditure do not adjust towards the target debt level but rather decrease leverage. estimating the soa as the basis to support the dynamic trade-off theory, abdeljawad et al. (2013) 1095 found that malaysian firms that are far from the target and those that are overlevered exhibit a higher adjustment speed than firms that are closer to the target or under levered. similarly, tamirat et al. (2017) reported that dutch firms exhibit some dynamics in the capital structure decision as a target debt ratio adjusts to this target. however, depending on the size and type of firm, soa varies from 8.88% to 65.28%. antoniou et al. (2008) confirmed that french firms have target leverage ratios and are faster in adjusting their capital structure toward their target level than firms in japan. their results were based on the system-gmm. huang and ritter (2009) used the firm fixed effects and extended differencing estimator to deal with biases in estimates of the soa towards the target. based on listed us firms, the results revealed a moderate soa of 17% with 3.7 years to reach the target based on book leverage and an soa of 23% with 2.6 years to reach the target based on market leverage. this moderate speed was computed after controlling for the traditional determinants of capital structure. syed et al. (2012) investigated the adjustment behavior toward the target level of leverage of 760 chinese soes and non-soes. they found that chinese soes have a higher adjustment rate than non-soes and an aggressive leverage policy. other factors, including size, growth, and gdp, were found to have a positive impact, while liquidity and lending rates hurt the leverage policy. soekarno et al. (2016) investigated the soa amongst indonesian soes to reach their targets from 1995 to 2013. the results were based on static and dynamic models with generalised least squares estimation. they found that indonesian soes have a target capital structure with an soa of 46% per annum. their analysis further revealed that the number of years to reach the target is 7.55, with most of the gap closed within two years. mirza and xianzhi (2016) investigated the soa of 867 chinese soes and non-soes from 2003 to 2012. in addition to adjustment behavior, the study investigated the effect of firm-specific and macroeconomic factors on leverage. regression was done using gmm and reported positive and significant adjustment coefficients. it implies that chinese firms follow the trade-off theory in their financing behavior by adjusting their current leverage towards the target leverage. the soa was much higher at 70% for soes compared to 36% for non-soes, implying that the latter take longer to reach their target. zhou and xie (2016) found conflicting results in a similar study during 1999–2009, where the results indicated that chinese soes have higher debt ratios and slower soa toward the target capital structure. the results were based on the ols and iv estimators. they suggested that soes' political resources can lead to higher persistence and a slower soa when compared to nonsoes. yinusa (2015) reported that nigerian firms have a service-oriented architecture of 32% based on short-term debt, 33% on long-term debt, and 50% on total debt. this relatively fast soa resulted from low adjustment costs in nigeria as commercial banks' debt is a cheaper finance source than public debt. although many academics and practitioners have widely discussed the financial performance of soes, there needs to be more literature and information on soes' financial performance in south africa and how government support influences such performance. hence, research is urgently needed to investigate the factors that influence the financial performance of south african soes. the study examines the factors that influence the financial performance of soes in south africa. methods this research adopted a quantitative research approach. the research objective was achieved through structured observations from secondary data from external sources, including the mcgregor bfa and bloomberg databases and the sarb website. the target population was soes 1096 listed under the public finance management act (pfma). the population of this research was 33 south african soes analyzed from 1995 to 2017. a non-probability sampling design was selected, while a stratified sampling technique was used as the soes were classified into different schedules per the pfma. variables measures include variables: profitability (prof), age (age), size (size), asset tangibility (tang), growth (grow), risk (risk), tax rate (tax), liquidity (liq), probability of bankruptcy (bkcy), and non-debt tax shield (ndts). estimation model and technique. the study employed panel data to estimate the results. the study used a dynamic model known as the generalized method of moments (gmm) to estimate the model's coefficients due to the endogeneity issue observed with prior studies. to estimate equations at levels, arellano and bond (1991) recommend using lagged differences as an instrument. the main advantage of estimating in levels is that even when the autoregressive coefficients are close to unity, the lagged differences provide information about the present variables (ullah et al., 2018). additionally, gmm can eliminate each unique fixed effect by first differencing the regression equations. the factors influencing the performance of soes in south africa were examined using a multiple regression model. models 1 and 2 below were created to investigate the factors influencing the soes' performance. the models were developed using agency theory postulations and prior studies' findings (assagaf & ali, 2017; mbo, 2017; jin et al., 2018). two performance metrics were used to proxy the financial performance of the soes. these performance metrics include return on investment (roi) and return on assets (roa). model 1 examines the factors that influence the return on investment of the soes, and model 2 estimates the factors that influence the return on assets of the soes. roiit = β0 + β1roiit-1 + β2ltdit-1 + β3stdit-1 + β4sizeit + β5tangit + β6growit-1 + β7liqit + β8boardit + β9ndtsit + β10crit-1 + β11cpiit-1 + ԑit 1 roait = β0 + β1roait-1 + β2ltdit-1 + β3stdit-1 + β4sizeit + β5tangit + β6growit-1 + β7liqit + β8boardit + β9ndtsit + β10crit-1 + β11cpiit-1 + ԑit 2 the paragraphs below present an explanation of the variables and their operationalizations. dependent variables. in order to ensure the reliability of the gathered empirical evidence, we utilized alternative measures of firm performance, specifically return on assets (roa) and return on investment (roi). roi: roi represents the return on assets of soe i at time t. the roi was measured as the percentage of operating profit to the total assets of the soes. roa: roa denotes the return on assets of soe i at time t., measured as the percentage of profit after tax to the total assets of the soes. independent variables. the measures of leverage used to achieve the study's second objective included short-term and long-term debt. book values are used to measure leverage, as most sampled soes are unlisted firms. control variables. when control factors are omitted from the regression models, they can materially change the inferences made on core factors (frank & goyal, 2009). to avoid a spurious relationship between the dependent and the independent variables, the firm's size, asset tangibility, growth opportunities, liquidity, non-debt tax shield, credit ratings, and corruption are control variables. dummy variable. the credit ratings have been proxied by the country's credit ratings as per standard & poor's ratings, as most of the sampled firms did not have ratings because they were 1097 unlisted. there is no standard approach to credit ratings. each agency defines its rating categories and employs its criteria. standard & poor's long-term issuer credit rating, also called the corporate credit rating, is employed in this study in line with (kisgen, 2006). the long-term credit ratings are divided into different categories ranging from 'aaa,' reflecting the most robust credit quality, to 'd,' reflecting the lowest, with the addition of a (+) or (-) sign to show relative standing within the categories (standard & poor's ratings services, 2001). firms are classified as either investment grade or speculative grade. the former are firms with at least adequate capacity to meet their financial obligations and have a rating of bbb (-) or higher. the latter are firms with a rating below bbbas they are more susceptible to default because they have more elements of uncertainty. firms with a d rating are in default as they have failed to meet their financial obligations (van berlekom et al., 2012). the lowest category considered in this study is b (-), as south africa has yet to be issued a rating lower than this. the credit rating variable takes a value of one (1) if it was in the higher ratings from a (-) and higher, and a value of zero (0) if the ratings were in the lower ratings of investment-grade ratings from bbb (+) and lower. government financial assistance (govt) would take a value of one (1) if the soe received any financial assistance from the south african government, including grants, subsidies, and rebates; otherwise, zero (0). result and discussion this section presents the summary statistics for the variables used in the study. the numerical descriptive measures comprising mean (average), standard deviation, minimum, and maximum (range) of the panel data across the variables offer an enhanced understanding of the nature of the data. the average debt ratio for long-term debt is 30% and 27% for short-term debt, which is more or less similar to the high debt levels and mix among other developing economies such as kenya, where nyamita (2014) reported an average of 34% long-term debt ratio and 28% short-term debt ratio among soes. the mean for roa, measured by the ratio of operating profit to total assets, and roi, measured by the ratio of profit after tax to total assets, is 1%, which indicates the poor performance of south african soes. the average liquidity (liq) measured by the ratio of current assets to current liabilities is 2, which is on par with the general norm of 2 for this ratio. this high liquidity indicates that internal debt financing is more significant than external debt financing, which supports the pecking order theory (frank & goyal, 2009). overall growth, measured by the percentage change in total assets, was 10.8%, which is reasonably low compared to other developing countries, such as the 15.65% reported by nyamita (2014) among kenyan soes. it indicates a need to finance more long-term expansion projects for soes in south africa. most variables have a relatively low standard deviation, indicating a slight variation of the actual data from the mean or expected values. all the variables indicate a high level of consistency as their mean values and standard deviation fall within the minimum and maximum range. table 1 presents the results of the summary statistics of the variables. table 1: descriptive statistics variable mean std. dev. min max ltd 0.3001097 0.270392 0 1.656702 std 0.2707794 0.219648 0.0020266 1.412478 1098 roa 0.014656 0.141529 -0.749 0.998 roi 0.010497 0.130972 -0.747 0.998 board 12.175080 4.8626 5 42 govt 0.583871 0.0778 0 1 size 15.066100 1.73456 11.6975 19.1331 tang 0.991350 0.02861 0.46711 1.00000 grow 0.108160 0.18083 -0.26491 1.25891 liq 2.003840 1.83950 0.20575 13.0053 cr 0.658416 0 1 cpi 0.197892 0.227715 -0.12 0.67 correlation analysis. this section presents the degree of association between pairs of variables revealing the linear relationship and whether multicollinearity exists between the variables. it can pose serious issues in the estimations. the pearson correlation test was utilized in this study to assess the degree of multicollinearity. the table indicates that no two explanatory variables are strongly correlated beyond the rule of thumb of 0.80. therefore, there are no concerns regarding multicollinearity. the correlation results are shown in table 2 below. table 2: correlation analysis roa roi ltd std size tang gro w liq boar d govt cr cpi roa 1 roi 0.9636 1 ltd -0.0746* -0.1677 1 std -0.2845 -0.2949 -0.2155 1 size 0.0519** 0.0144 0.2284 -0.1942 1 tang -0.1081 0.010*** -0.3544 0.0846** 0.033 1 gro w 0.1962** 0.2053 -0.0392 -0.0311 0.0148* 0.0659 1 liq -0.0961 -0.0841* -0.176 -0.2114 -0.081* 0.0538 0.0713 1 boar d 0.0591** 0.0108 0.0557** -0.0214 0.4736 0.021* * 0.0091 0.0279 1 govt -0.2305* -0.182 -0.0167 0.2305** -0.0107 0.223 0.0496 0.0338 0.1621 1 cr 0.1363 0.1033** -0.0025* -0.0265 -0.0656 0.1336 0.0374 0.092* * 0.023* * 0.0761 1 cpi 0.117*** 0.0768 0.1282** -0.0078 -0.017 0.2213 0.038* * 0.0000 -0.014 0.0399 0.2694 1.000 1099 ***p<0.01 statistically significant at 1% level **p<0.05 significant at 5% level, *p<0.1 significant at 1% level regression analysis. table 3 displays the regression analysis results for the firm performance variables (roa and roi) under the system-gmm panel regression model. the findings indicate that the lagged performance variable is driven by past performance, and a lagged roa and roe variable captures previous performance trends on current performance levels. the coefficients of lagged roa and roi are statistically significant at 1% and positive. furthermore, there is consistency with dynamic stability where the lagged performance coefficients are less than one. the results are mixed for long-term debt and short-term debt. the optimal mix between longterm and short-term debt is usually based on parameters, including the firm's observable credit rating, its portfolio of growth opportunities, the profitability of investments and ability to fund the investments through internal financing, the assets liquidation value, the perceived accuracy of financial information, the firm’s size and age, and the level of competition amongst banks (abutawahina, 2015). as indicated in table 3, the existing mix based on the average debt levels shows that the levels are almost equal, with long-term debt slightly higher. leverage can increase shareholders’ wealth; failure to do so will erode shareholder wealth (thomas, 2013). long-term debt shows a negative relationship with firm performance measured by roi. the coefficients of the long-term debt ratio are significant and damaging at a 1% level. the findings are statistically significant at 1% for the soes to the extent of 0.172. it implies that an increase in the soes' long-term debt is associated with decreased performance. the capital structure decisions taken by south african soes could be more efficient. these findings concur with those of abor (2007), who also reported a negative relationship between long-term debt and firm performance, suggesting that agency issues may have led to pursuing high debt policies, resulting in lower performance. these negative findings could result from risk-shifting behavior, where there is a possibility of default leading to debt overhang and possible bankruptcy. hence, the agency cost theory is supported, which predicts a negative relationship between capital structure and firm performance (yinusa, 2015). debt overhang occurs when an entity has excessively high existing debt, which limits it from borrowing, even though the additional debt may be to its benefit. nyamita (2014) also found a negative effect between long-term debt and firm performance, indicating that soes in kenya are forced to increase their debt levels to finance their operations, causing reduced profitability. reducing debt levels may increase efficiency, improving firm performance (lemmon & zender, 2010). however, this reasoning cannot be applied to south african soes due to their increased debt levels and poor performance. the negative effect of long-term debt on firm performance may also indicate that it is used to discipline managers due to the increased monitoring associated with reducing agency costs (berger & bonaccorsi, 2006). developing economies have higher growth opportunities, and studies have shown that debt financing in such conditions causes companies to commit to future fixed repayments and thus deters investment in immediately available positive npv projects (iavorskyi, 2013). as a developing economy, south africa has high growth potential, which is a possible reason for a negative relationship between long-term leverage and firm performance. another explanation could be the high-interest rates in developing economies which increase the cost of borrow and hence the fees of financial distress that cause firms to fail. another possible explanation is the lack of proper bond markets in capital markets (abata et al., 2017). on the other hand, short-term debt shows a positive relationship with firm performance measured by roa. the coefficients of the short-term debt ratio are significant and positive at a 1% level. the findings are statistically significant at 1%, where a unit increase in short-term debt results 1100 in a proportional decline in the roi of the soe to the extent of 0.648. it implies that an increase in the soes' short-term debt is associated with increased performance. from an agency perspective, debt financing disciplines managers and reduces agency costs by mitigating agency problems, as managers must pay off a debt to avoid bankruptcy. managers would also try to maximize the firm’s value through improved performance to meet debt commitments. hence, the agency cost theory’s prediction of a positive relationship between capital structure and firm performance is supported. according to nyamita et al. (2015), the positive effect of short-term debt on firm performance indicates that when retained earnings are insufficient, more profitable soes will opt for an increase in short-term debt financing and a reduction in long-term debt. the results show that the size of the soe affects its performance, measured by roi, negatively, while a positive relationship is found when roa measures performance. both these findings are weak and insignificant. an optimistic prediction between the size of the soe and firm performance would imply that larger soes would enjoy economies of scale that can be used to exercise influence over the product and marketplace. however, since the findings are insignificant, this variable does not impact soe performance in south africa, unlike in other developing economies like kenya and china, where the size of the soes positively influenced their performance (chang et al., 2014; nyamita et al., 2015). the weak negative coefficients for asset tangibility with both performance measures imply that increased asset tangibility would decrease firm performance. an optimistic prediction implies that the tangible assets of soes provide good collateral and are easily monitored, resulting in the mitigation of agency conflicts between shareholders and bondholders. however, the finding of a pessimistic prediction suggests that soes with high levels of intangible assets have more investment opportunities in the long term. therefore, performance is improved in the case of lower tangible assets. growth, measured by the percentage change in total assets, reveals a positive effect on the performance measures. at the 5% confidence level, a statistically significant favorable influence on firm performance, measured by roi, suggests that soes can generate more profits due to increased investment opportunities. a positive effect on performance measured by roa is found; however, these findings are weak and insignificant. the negative effect of leverage on roi tends to exist for high-growth soes as debt binds the soe to future fixed repayments, and managers should postpone some immediately available projects with a positive npv. debt is used as an instrument to prevent managers from investing in projects that have a negative npv. as a developing economy, south africa has high growth potential, and this is a possible reason why a negative relationship is found between long-term leverage and firm performance, as long-term debt is used to finance investments and capital expenditures. liquidity, included as a control variable as it controls for industry-related, firm-specific, and operating cycle factors, shows an inverse relationship with performance. this finding is consistent with both performance measures and is statistically significant at 1% with the roi measure. these findings conflict with dawar (2014), whose positive findings indicate superior working capital management. board monitoring has a feeble, positive influence on firm profit. hence, no significant relationship is shown with the performance of soes. the agency theory prediction suggests that boards are seen as a panacea for good firm performance as larger boards improve performance due to their power and effectiveness. however, given that the findings are insignificant, this cannot be suggested with certainty in the case of soes in south africa. the board is a crucial role player in corporate governance and overseeing soes' performance, and it acts as an intermediary between the government and executive management. appointing board members by a political executive can 1101 compromise the governance of an soe, especially when the government wholly owns the entity. it occurred in the case of saa, where the appointment of board members was politically motivated (chilenga, 2016). chilenga (2016) suggested that government-appointed members of different soe boards are not selected for their skills but based on political affiliation. political influence on soe boards can seriously jeopardize their functions (oecd, 2018). the negative influence of board monitoring on firm performance suggests that these board members need to gain the necessary skills and expertise to manage these commercial soes efficiently. this adverse finding, even though weak, can be related to corruption and concurs with chilenga's (2016) assertion that appointments to soe boards are based on political affiliation. it consolidates a patronage system across soe operations, providing a haven for corruption. non-debt tax shield, excluding the debt tax shield of interest expense, has a statistically significant (p<5%) negative influence on firm performance measured by roi, consistent with the roa measure; however, the findings are weak. the results indicate that the country's credit ratings positively influenced firm performance, consistent between both measures. when the ratings improved from speculative grade (firms that have a rating below bbband are more susceptible to default) to investment grade (firms with a rating of more than bbband capacity to meet their financial obligations), this had a weak, positive influence on the soes' performance. it is essential for developing economies to obtain an excellent sovereign credit rating to access international bond market funding. the government subsidy (govt) variable also has a negative relationship with roa and roi, which is significant at the 1%. the result indicates that support by the government in the form of guarantees and subsidies has a significant adverse effect on the financial performance of soes. the significant negative relationship between government financial assistance and firm performance is supported by assagaf and ali (2017), who posited that the subsidy policy reduces the cost of other economic sectors and can be viewed as a burden on government spending. they added that government subsidies encourage management to be less concerned about financial strength and more reliant on the subsidy to meet operational and investment needs. they are an unfavorable option for soes' development. these authors found that government subsidies significantly negatively affected the financial performance of indonesian soes. all signs for the credit rating variable are positive between the models, indicating that the country's credit rating improves and so performs the soes. a better measure of the credit rating would have been at the firm level; however, only a limited number of soes have a corporate credit rating by rating agencies. kisgen (2006) introduced credit ratings to the capital structure debate and found that firms with a rating downgrade issue less debt in the subsequent year. the reason is that they seek to appear to be more financially stable and less distressed. this argument can be linked to the positive relationship between credit ratings and firm performance, as an improvement in the rating results in increased debt, which, as per the agency theory, is used to improve performance. south africa's corruption level, proxied by the corruption perception index, has an insignificant effect on performance. firms with a high cpi (low corruption) would perform better due to reduced information asymmetry problems. high levels of corruption (low cpi) are associated with such problems. given the high levels of corruption in soes discussed earlier and the fact that corruption causes inefficiencies, this is a crucial variable in determining firm performance. the insignificant findings could suggest that the country's cpi may need to measure the extent of corruption among soes better. van and williamson (2017) found that corruption, measured by intensity, negatively impacted firms' financial performance. however, the findings were insignificant when corruption was measured using a dummy variable. this finding can be tied to 1102 the board monitoring variable, where an adverse effect was also found. it suggests that board appointments are tied to the corruption level and concurs with chilenga's (2016) assertion that political appointments to soe boards consolidate a system of patronage across soe operations, creating the conditions for corruption. the above findings indicate that, after controlling for the size of soes, asset tangibility, growth opportunities, liquidity, board monitoring, non-debt tax shields, south africa's credit rating, and corruption, there are significant, mixed empirical findings on the relationship between capital structure and the performance of south african soes. the above evidence supports the postulates of the agency theory accepted in other developing and developed economies. table 3: gmm regression results variables roi roa l.roi 0.323*** (0.106) l.roa 0.584*** (0.22) ltd -0.172*** (0.0495) 0.105 (0.0656) std -0.15 (0.0962) 0.648*** (0.317) size -0.00601 (0.0189) 1.84e-10 (1.18e-10) tang -1.312 (1.799) -0.194 (0.64) grow 0.164** (0.0807) -0.0321(0.0535) liq -0.0476*** (0.0206) -0.0134 (0.0132) board 0.0019 (0.00597) 0.00345 (0.00255) ndts -3.542** (1.911) -0.992 (1.155) govt -0.0808** (0.062) -0.0669** (0.0744) cr -0.0623 (0.0801) 0.0466 (-0.047) cpi (0.163) -0.128 (0.0189) -0.0497 constant 1.729 (1.72) -0.0863 (0.645) observations 295 295 number of ids 33 33 wald stats 0.000 0.000 no of instrument 24 26 ar2 0.245 0.342 hansen stat 0.983 1.000 in dynamic panel data analysis, it is crucial to test whether the model specification and instrumental variables are legitimate to ensure estimations' reliability. the arellano bond ar2 tests were also run to test for autocorrelation at second difference levels. the ar (2) test results for serial autocorrelation reflected non-significant p-values of 0.245 and 0.342 in table 3. these test results indicated that autocorrelation of order 2 was absent. hence, these results were an indication that the models passed the test. 1103 the wald test was applied to the system-gmm results to test the reliability of the estimators in the models, whereby the p(chi2) <0.05 indicates that the estimators are reliable at the 95% confidence level. the hansen instruments-identification test evaluates the 'goodness of fitness' of the system-gmm estimator by testing for over-identification of the variables (bond, 2002). the results of the hansen test revealed that all the models were not over-identified. higher values suggest the robustness of the model; hence, all models passed the over-identification of instruments test. these model specification tests all indicate the models' correct specifications. conclusion the study examined the determinants of firm performance within south african soes. the main focus of this study was to provide a clear understanding of the combination of factors that influence performance, especially the effect of capital structure. this research adopted a quantitative approach through secondary data from external sources of 33 south african soes analyzed from 1995 to 2017. a multiple regression model and gmm estimation technique were used to analyze the data. the research findings indicate a statistically negative relationship between capital structure and financial performance. the results show that government support such as grants, funds, rebates, and subsidies has negatively affected the performance of these soes and allowed poorly performing entities to survive. the study concludes that there are better options than government support for developing soes as it causes management to rely more on such assistance to meet operational needs and take advantage of growth opportunities rather than being concerned about financial strength. it is also concluded that leverage does not improve soes' performance as predicted by the agency theory. the findings of this study could assist in alleviating the financial burden on the government. the findings could be helpful to critical stakeholders in improving soes' performance. it implies that south african soes should be meticulous about their capital structure choice. references abata, m. a., migiro, s. o., akande, j. o., & layton, r. 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(2016). ultimate ownership and adjustment speed toward target capital structures: evidence from china. emerging markets finance and trade, p. 52, 1956-1965. https://doi.org/10.1080/1540496x.2015.1062311 https://doi.org/10.22610/imbr.v4i11.1012 https://doi.org/10.2139/ssrn.2303711 https://doi.org/10.1016/j.indmarman.2017.11.010 https://doi.org/10.1080/1540496x.2015.1062311 10 the role of strategic management accounting for startups in implementing sustainable development goals in pt oesodo alam mandiri volume: 4 number: 1 page: 10 17 yanuar ramadhan1, erna setiyawati2, ratna dewi sari3, maria iza4, noviyanti alawiyah5 1,2,3,4,5magister accounting, esa unggul university, jakarta, indonesia corresponding author: yanuar ramadhan e-mail: yanuar.ramadhan@esaunggul.ac.id article history: received: 2022-10-17 revised: 2022-12-11 accepted: 2023-01-15 abstract: pt oesodo alam mandiri (pt oam) is a company engaged in the partnership business that specifically provides delicious and contemporary herbal products through booths or cafes and the like by using the herbal medicine partnership business model in the form of a business opportunity. this study aims to analyze and find out how pt oam's management strategy accounting can contribute to implementing the sustainable development goals (sdgs) in indonesia. the method used in this observation is a literature study by finding and using relevant theoretical references that serve as the basis and authority for finding solutions to cases or problems encountered. the results showed that sdgs no. 8 and 3 could be achieved by establishing a herbal medicine partnership strategy by collaborating with the bekasi city government to reduce the unemployment rate through the msme program. keywords: strategic management accounting, sdgs, well-being, decent work, herbal. cite this as: ramadhan, y1., setiyawati, e2., sari, r. d3., iza, m4. & alawiyah, n5. (2023). “the role of strategic management accounting for startups in implementing sustainable development goals in pt oesodo alam mandiri”. international journal of environmental, sustainability, and social sciences, 4 (1), 10 – 17. introduction the world was shocked by the emergence of the corona virus disease 2019 (covid-19) outbreak, so the world health organization (who) took steps to declare it a global pandemic (kompas.com, 2022). the first covid-19 case in indonesia was detected in early march 2020, which caused the country's economy to cripple (p2p kemkes, 2021). one of the indonesian government's strategies to minimize the covid-19 virus so as not to get infected is by restricting activities such as psbb (large-scale social restrictions) as outlined in the decree of the minister of health of the republic of indonesia hk.01.07/menkes/382/2020 regarding the health protocol for the people in indonesia. public places and facilities in the context of prevention and control of covid-19 (p2p kemkes, 2021). with this regulation, the business world is forced to follow government regulations to temporarily close its business until a specific time limit is set in which only a part of the public sector is still allowed to continue operating so that not a few companies in various business sectors inevitably have to stop operational activities and decreased company performance caused by the low ability of the public to buy (islamy et al., 2021) and caused many entrepreneurs to go out of business, some of them persisted but did layoffs. based on the minister of manpower of the republic of indonesia, ida fauziyah, revealed that as many as 74,430 companies were laying off workers and laying off workers (ramadhanti & nurwati, 2021). the indonesian chamber of commerce and industry (kadin) noted that as of early october 2020, more than 6.4 million workers had been laid off, causing the number of unemployed to increase. based on data released by the central statistics agency (bps) on february mailto:yanuar.ramadhan@esaunggul.ac.id 11 2022, there are 11.53 million people (5.53 percent) of the working age population affected by covid-19, consisting of unemployment due to covid-19 (0.96 million people), “bukan angkatan kerja (bak)” due to covid-19 (0.55 million people), working population experiencing reduced working hours due to covid-19 (9.44 million people), and temporarily not working due to covid-19 (0.58 million people). from the economic aspect, the parameters used to measure the impact of the covid-19 pandemic use the economic growth rate and the open unemployment rate (aeni, 2021). almost all regions experience this condition with different levels of severity. the decline in economic growth was mainly due to activity restrictions. the social aspect is also affected by the covid-19 pandemic. post-pandemic, the indonesian government seeks to repair infrastructure that was damaged or regressed during the pandemic, one of which is by implementing the sustainable development goals (sdgs) to end poverty, reduce inequality and protect the environment, which contains 17 goals that are expected to be achieved by 2030 (dzulqarnain et al., 2022). source: https://www.sdg2030indonesia.org/ figure 1. goals of sgds one of the government's efforts to implement the sdgs is to encourage the economic sector, especially the creative economy, to create new msmes and encourage existing msmes to be promoted. pt oesodo alam mandiri (pt oam) in bekasi city, west java, is one of the msmes born during the covid-19 pandemic, where indonesia's economic condition is less stable. pt oam is a company engaged in the partnership business that specifically provides delicious and contemporary herbal products through booths or cafes and the like by using the herbal medicine partnership business model as a business opportunity. this business model benefits prospective entrepreneurs to start their businesses. with various partnership packages tailored to the capital they have, prospective entrepreneurs can immediately start their business as oam partners. as a startup, pt oam will face many challenges. the main challenge for startup companies lies in supply, internal, external, and complexity uncertainty (dhiyaah et al., 2021). therefore, a strategy is needed, especially in management accounting, so that pt oam can exist in its business as a startup that can implement the sdgs. 12 based on the explanation of the above phenomena, this study aims to analyze and find out how pt oam's management strategy accounting can contribute to implementing the sustainable development goals (sdgs) in indonesia. methods the method used in this observation is a literature study by finding and using relevant theoretical references that serve as the basis and reference for finding solutions to cases or problems. the literature study in this observation was carried out to collect or collate sources or data related to the role of strategic management accounting in implementing the sustainable development goals (sdgs) goal no. 3 good health, well-being, and goal no. 8 decent work and economic growth in pt oesodo alam mandiri (pt oam) in bekasi city, west java. result and discussion management accounting has a significant role for the company because it can help the company's internal parties, from units/departments, and managers to the main director, especially in making decisions. so management accounting must provide the information the company needs to solve cases and develop appropriate strategies (hariyani, 2018). in addition, the role of management accounting is also significant in implementing the targets for achieving the sdgs. it is because it can convey company values to shareholders and, at the same time, act as a value keeper to ensure and carry out commitments to the mission and vision of the company that has been set (firmansyah, 2019). management accounting can guide and create awareness regarding the implementation of sdg targets in strategies that can provide long-term benefits for the company (pratama et al., 2019). management accounting does not only play a role in large companies but also startup companies so that they can grow. especially for startup companies that have just been established after the covid-19 pandemic need information in formulating strategies to stay afloat among their competitors. pt oesodo alam mandiri (pt oam) is a startup company engaged in the partnership business that specifically provides herbal products. pt oam was established on september 27, 2020, in galaxy, bekasi city, west java. pt oam uses the herbal medicine partnership business model in the form of a business opportunity by providing herbal medicine partnership business packages in the form of herbal cafes or herbal medicine booths that serve the sale of delicious, sweet and innovative herbal products, mentoring services, and so on that allow customers to start a business. the company tagline "my healthy inspiration" symbolizes the company's commitment to helping and inspiring health for the whole community (setiyawati et al., 2021). it is high courage for pt oam to start its business when the economic conditions are down. this courage is because pt oam sees the opportunity for the high number of workers to be laid off, which increases the number of unemployed and changes in people's lifestyles "back to nature" who use herbal medicine as one of their daily drinks as well as the government's efforts through the ministry of health of the republic of indonesia in developing health tourism which is the herbal cafe. in addition, the government also encourages msmes to advance to class. pt oam hopes to get support from the government by contributing to implementing the sdgs according to its capabilities as a startup. to run its business so that it grows and develops in line with the goals of the sdgs, pt oam requires relevant information from management accounting. the sdgs goals that can be achieved include sdgs no. 3 and no. 8. sdgs goal no 8: decent work and economic growth. the high rate of layoffs causes an increase in the number of unemployed, making people pessimistic because they find it difficult to get a job again, even if there are considered to be modest and not feasible. the lack of employment 13 opportunities makes them think about finding solutions for their livelihoods. the results of the world economic forum survey stated that as many as 35.5% of youth aged 15-35 years in indonesia want to become future entrepreneurs (indrajaya, 2022). pt oam can develop a strategy by preparing various partnership packages with minimal capital, but partners can directly open a business without preparing the details. in addition, it also cooperates with financial institutions to finance venture capital for potential partners. pt oam provides a herbal medicine partnership business that offers a delicious and contemporary herbal partnership package with the name of the partnership package, namely café-oesodo alam mandiri (c-oam), which consists of several variations, including c-oam 1, c-oam 2, c-oam 3, and c-oam 4 or custom with different values and different facilities. as a startup in the early stages, the target market was the city of bekasi because pt oam is domiciled in the city of bekasi and focuses on the c-oam 1 package. source: pt.oam figure 2. msme package 1 c-oam 1 based on bps data from west java province in 2020, the workforce in bekasi city was recorded as 1,509,841 people with an unemployment rate of 10.68% and the number of unemployed as many as 161,251 people. the bekasi city government cooperates with pt wira teknologi indonesia, the application developer company wiranesia incubator, targeting 150,000 new entrepreneurs to reduce unemployment. based on these data, pt oam can determine the target market by cooperating with the bekasi city government so that potential consumers can be directed and clear. with the company still in limited resources, pt oam can take a target market of 1 business unit (1 partner) in each village or ward in the bekasi city area, where 56 villages and sub-districts are located. in addition, pt oam can also take a target market of 1 business unit in each hospital in the bekasi city area, where there are as many as 41 hospitals. table 1. labor absorption number of villages and sub-districts in bekasi city numbers of hospitals total unit number of the employee in one unit business total of employeed 56 41 97 2 194 source: author, 2022 from the data in table 1, it can be seen that 194 workers can be absorbed from 97 business units, so the number of unemployed decreased by 291 people, and 194 people also got decent jobs. the increase in business actors who open up new jobs also impacts economic growth in bekasi 14 city. pt oam can benefit from this form of cooperation because the company can pocket a reasonably high income as a startup. pt oam's revenue projection can be seen in table 2. table 2. projection of revenue pt oam number of villages and sub quantity total price of c-oam 1 package total revenue 56 41 97 9.000.000 873.000.000 source: author, 2022 from the side of oam partners, in the initial stage of the partnership with the c-oam 1 package with a profit margin of 50%, oam partners can pocket a profit of rp. 4,300,000.00 from total sales of rp. 7,520,000.00. henceforth, if the product is low or out of stock, oam partners will only repeat orders according to the products needed without being charged a partnership fee, which will not burden partners. table 3. oam partner sales projection no name of goods size total measure / pcs total cups selling price/pcs total sales profit 1 robusta coffee 1 kg 1 12 gr 84 15,000 1,260,000 630,000 2 maharaja coffee 1 kg 1 25 gr 40 15,000 600,000 300,000 3 queen's coffee 1 kg 1 25 gr 40 15,000 600,000 300,000 4 instant turmeric 500 gr 1 25 gr 20 10,000 200.000 100,000 5 instant curcuma 500 gr 1 25 gr 20 10,000 200.000 100,000 6 instant ginger 500 gr 1 25 gr 20 10,000 200.000 100.000 7 instant pletok beer 500 gr 1 25 gr 20 10,000 200,000 100,000 8 instant kencur 500 gr 1 25 gr 20 10,000 200.000 100,000 9 instant sarilaga 500 gr 1 25 gr 20 10,000 200.000 100,000 10 instant empon 500 gr 1 25 gr 20 10,000 200.000 100,000 11 uwuh instant 500 gr 1 25 gr 20 10,000 200.000 100,000 12 red ginger 500 gr 1 25 gr 20 10,000 200.000 100,000 13 wedang uwuh rajan 1 sachet 10 1 sachet 10 10,000 100.000 50,000 14 wedang beer pletok rajangan 1 sachet 10 1 sachet 10 10,000 100.000 50,000 15 wedang beer pletok stevia chopped 1 sachet 10 1 sachet 10 10,000 100,000 50,000 16 wedang bunga lawang rajan 1 sachet 10 1 sachet 10 10,000 100,000 50,000 17 wedang bunga stevia rajangan 1 sachet 10 1 sachet 10 10,000 100,000 50,000 18 wedang empon greetings sweet crab 1 sachet 10 1 sachet 10 10,000 100,000 50,000 19 wedang empon sweet greetings stevia crunchy 1 sachet 10 1 sachet 10 10,000 100,000 50,000 20 wedang ginger spice chopped 1 sachet 10 1 sachet 10 10,000 100,000 50,000 21 wedang ginger spice stevia chopped 1 sachet 10 1 sachet 10 10,000 100,000 50,000 22 wedang spices rajangan 1 sachet 10 1 sachet 10 10,000 100,000 50,000 15 23 chopped stevia spices wedang 1 sachet 10 1 sachet 10 10,000 100,000 50.000 24 butterfly pea syrup 500 ml 2 50gr 20 15,000 300,000 150.000 25 temulawak syrup 500 ml 2 50gr 20 15,000 300,000 150,000 26 uwuh syrup 500 ml 2 50gr 20 15,000 300,000 150,000 27 ginger syrup 500 ml 2 35gr 28 15,000 420,000 210.000 28 beet syrup 500 ml 2 35gr 28 15,000 420,000 210.000 source: pt oam, 2022 from table 3. the number of servings that can be sold is 598 portions. based on the results of interviews with pt oam with its partners in the quietest conditions a day, 20 portions can be sold so that the c-oam 1 package can be used up within 30 days. it will be different if the conditions are crowded with buyers. the c-oam 1 package can be used up in less than 30 days. if the projected partner's income is idr 7,520,000.00 per c-oam 1 package, then the projected 97 business units with the c-oam 1 package can increase their income by idr 729,440,000. it can help improve the economy in bekasi city. sdgs goal no. 3: good health and well-being. health is an inseparable element of human well-being, so a person's health condition can directly affect his welfare. in the law of the republic of indonesia number 36 of 2002 concerning health, it is stated that health is a human right and one of the elements of welfare that must be realized following the ideals of the indonesian nation as referred to in pancasila and the 1945 constitution of the republic of indonesia. to maintain their health independently, we can regularly drink herbal medicine. some make their herbs by utilizing existing plants from the family medicine garden (toga), some make their own but buy the raw materials from the market, and some do not make their own but buy from sellers carrying herbal medicine or modern herbal products. the bekasi city government supports and jointly develops msme actors, especially herbal medicine sellers, so they have high competitiveness. especially during the covid-19 pandemic, herbal medicine has become a drink for the community's immune system. children, teenagers, to the elderly love this beneficial drink (naryo, 2022). bekasi city is more focused on maintaining health, especially for vulnerable groups. one of the vulnerable groups is the elderly group. the elderly group is 133,582 people vulnerable to degenerative diseases, one of the co-morbid factors that make it easier for someone to be exposed to covid-19 (dinas kesehatan kota bekasi, 2019). under these conditions, pt oam needs to establish a strategy for community empowerment by conducting health education for the community, especially by using herbal medicine to maintain body resistance and overcome degenerative diseases. counseling can be done through puskesmas in the bekasi city area. in an open interview conducted at one of the puskesmas, the resource person said that the majority of patient visits to the puskesmas were elderly, and the ratio of patient referrals to puskesmas is 31% (wulandari & achadi, 2017). information on the distribution of oam partners in the city of bekasi is also included in the counseling material so that people can find out where they can enjoy delicious and contemporary herbal medicine, apart from carrying herbal medicine sellers. through this counseling, indirectly, pt oam has helped promote its partners. according to data on treatment rates at the puskesmas, the treatment rate at the puskesmas for general health checks is rp. 7.000 per person. medicines are generally given for 3 days, so if the pain persists, the patient must return for another examination. table 4. assumptions of funding for puskesmas patients in bekasi city number of patients rate per person (rp) assumption 31% (rp) 16 133.582 7.000 289.872.940 source: author, 2022 referring to the data in table 4., it can be seen that the expenditure of the city of bekasi for health financing at the puskesmas is idr 289,272,940. if pt oam can implement a community empowerment strategy by increasing understanding of maintaining health with herbal medicine, it can minimize health financing in the bekasi city health center. conclusion based on the discussion that has been explained, it can be concluded that the information provided based on data from the strategic management accounting system provides pt oam with strategic steps that can be taken by the company to develop its business as well as assist the government in implementing activities to achieve the sustainable development goals (sdgs), especially the sdgs goals. no. 8, namely decent work and economic growth, and the goal of sdgs no. 3, namely good health and well-being, can also be achieved simultaneously. the goals of sdgs no. 8 and 3 can be achieved by establishing a herbal medicine partnership strategy by collaborating with the bekasi city government (pemkot) to reduce the unemployment rate through the msme program. if every village and sub-district in bekasi city has 1 herbal medicine partnership business unit, then as many as 56 msme business units are spread across the bekasi city area. in addition, pt oam also asked the bekasi city government to open access to all hospitals in the bekasi city area to provide the opportunity to open a herbal medicine business. there are as many as 41 hospitals in the bekasi city area, where this collaboration can build as many as 97 herbal medicine business units, each employing 2 workers so that the emergence of new msmes in the herbal medicine sector creates employment opportunities, which has an impact on decreasing the number of unemployed by 291 people consisting of 97 msme actors and 194 workers. pt oam can also establish a strategy for community empowerment in puskesmas in the bekasi city area by educating patients, especially the elderly, who fall into groups vulnerable to degenerative diseases. providing education about the use of herbal medicine can open the perspective and mindset of elderly patients about the treatment of degenerative diseases using herbs which tend to be safer. so with awareness of the importance of consuming herbal medicine, people can maintain their health independently. consuming herbal medicine can be done by making your own or buying from herbal medicine business actors, one of which is through oam partner smes. the high awareness of maintaining health independently affects the intensity of visits to the puskesmas so that the bekasi city government can save health costs for the puskesmas by idr 289,272,940. thus pt oam, as a startup, can play an active role in helping the government, especially the bekasi city government, to implement strategies to achieve the sdgs goals through information obtained from the strategic management accounting system. references aeni, n. 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(2017). analisis karakteristik dan persepsi pengguna pelayanan terhadap pemanfaatan puskesmas sebagai gatekeeper di dua puskesmas kota bekasi tahun 2016. jurnal ekonomi kesehatan indonesia, 2(1). https://doi.org/10.7454/jurnaleki.v2i1.1957 https://doi.org/10.24843/jiab.2019.v14.i02.p09 http://www.trenasia.com/35-5-anak-muda-di-indonesia-ingin-berwirausaha-tapi-pertumbuhan-aktivitas-masih-rendah http://www.trenasia.com/35-5-anak-muda-di-indonesia-ingin-berwirausaha-tapi-pertumbuhan-aktivitas-masih-rendah http://www.kompas.com/ https://megapolitan.antaranews.com/berita/178657/warga-bekasi-promosikan-jamu-tradisional-ke-utusan-unesco https://megapolitan.antaranews.com/berita/178657/warga-bekasi-promosikan-jamu-tradisional-ke-utusan-unesco https://doi.org/10.52403/ijrr.20210876 https://doi.org/10.7454/jurnal-eki.v2i1.1957 https://doi.org/10.7454/jurnal-eki.v2i1.1957 768 the influence of environmental conditions and entrepreneurial orientation on coffee shop performance mediated by innovation in post covid 19 pandemic volume: 3 number: 3 page: 768 – 782 1septiawan vergian fachrozie, 2rofiaty rofiaty 3achmad helmy jumahir 1,2faculty of economics and business, brawijaya university, malang, indonesia 3faculty of economics and business, universitas da paz, timor leste corresponding author: septiawan vergian fachrozie email: vergianseptiawan@gmail.com article history: received: 2022-07-24 revised: 2022-08-18 accepted: 2022-11-11 abstract: environment and entrepreneurial orientation affect company performance. innovation as a mediator of environmental condition and entrepreneurial approach on coffee shop performance. this quantitative research is explanatory. this study uses pls for analysis. this finding company's performance after the covid 19 epidemic based on environmental factors and entrepreneurial orientation. from november 2021 to april 2022, it was held at malang regency (malang districts, malang city, and batu city). this study includes the coffee business owner and investor making strategic decisions. this study analyzed 224 coffee shops in malang that fulfilled the criteria. in other words the higher uncertainty on environmental condition (external factor) and entrepreneurial oriantation (internal factors) it trigger the high value of innovation in coffee shop. innovation increased coffee shop performance. this means environmental conditions and entrepreneurial orientation influence innovation and coffee shop performance. entrepreneurial orientation through innovation (mediator) affects coffee shop performance. the more environmental and entrepreneurial orientation affect innovation, the better the coffee shop's performance, especially post covid-19. environmental factors and entrepreneurial orientation influence innovation, according to this study. environmental conditions, entrepreneurial orientation, and innovation influence coffee shop performance both directly and indirectly. this study is one of the few example studies that exemine environmental condition, entrepreneurial orientation, innovation impact on company performance also the phenomena post covid 19 effect on coffee shop which is this phenomena include in this studies. keywords: environmental conditions, entrepreneurship orientation, company performance, innovation, coffee shop, post covid 19. cite this as: fachrozie, s.v., rofiaty, jumahir, a.h. (2022) “the influence of environmental conditions and entrepreneurial orientation on coffee shop performance mediated by innovation in post covid 19 pandemic”. international journal of environmental, sustainability, and social sciences, 3 (3), 768 – 782. introduction currently, various businesses including small and medium-sized businesses are facing major challenges as changes that are so rapidly occurring both in terms of environmental condition, technology, consumer needs and world economic conditions causes by pandemic covid 19, this phenomena make every company or business actor must manage performance to maintain the mailto:vergianseptiawan@gmail.com 769 sustainability of the company and increase the competitiveness of the company. kafetzopoulus et al (2019) mentioned that performance is the final measure of organizational results and is influenced by many market possibilities and conditions of a business organization as well as a company. the success of a business organization can be seen through the performance of the company, by knowing the good performanceof a company will be known the level of efficiency. economic condition nowdays are very uncertain, specially with the phenomenon of covid 19, many business actors are affected by this. business performance are the key factor to lead the business to survive. this research study was focusing in indonesia that have a lot of business specially coffee shop. phenomenon of covid 19 makes many businesses and companies adapt to new ways to improve performance in their business. at the time this research was made (october 2021february 2022) it can be said that the covid pandemic period began to subside slightly, so that the phenomenon that will be emphasized more to the time after the covid-19 pandemic. this research uses the object of coffee shops in malang raya, where malang raya is also one of the best coffee type variant processors in indonesia. one of the type culinary businesses which very famous in malang raya is coffee shops, where this business unit is spread in various areas of malang raya, the rise of business regarding coffee beans and their derivatives is a direct indication that can be felt for people living in malang raya in the last 10 years. one of the things that make this coffee shop business unit can survive is the decision made by a coffee shop owner, as well as adaptation to new innovations so that it can help the coffee shops they have can survive in the aftermath of the covid-19 pandemic, especially in malang raya. adaptation by way of innovation in the midst of uncertain conditions is very influential on the existence of coffee shops, it is seen that many coffee shops in malang raya that ultimately cannot survive because there is no good strategy and without innovation that is able to solve problems in uncertain times. in the post-covid-19 pandemic, owners must be able to have a direct impact on the business units they manage with innovations such as in products and services, which is how to sell with the take away system, obey health protocols, and provide buyer capacity in coffee shops, the creation of new product variants and things that support in the post-covid 19 pandemic that can be run. without innovation and the right decisions from the management of the coffee shop, it will be very difficult to maintain the business units they manage, so this study try to find that what the strategy of the coffee shop owner can put their business stay in post covid 19 pandemic, which try to respond the condition environtment condition, entepreneurial orientation, innovation to make an positive effect to the business performance. environmental condition. environmental conditions tend to create environmental uncertainty for managers and they must respond to these uncertainties by planning so that the organization can adapt. organizations must seek to make environmental uncertainty effective. on the other hand, environmental uncertainty makes it difficult for companies to predict and respond to the future. environmental uncertainty is defined as an unstable environmental condition that can make it difficult to anticipate and assimilate it. it also indicates market instability and rapid changes in customer requirements (kafetzopoulos et al, 2019). entrepreneurial orientation. porter (2008) defines entrepreneurial orientation as a company's benefit strategy to be able to compete effectively in the same market place. entrepreneurial orientation can also be interpreted as a company orientation that has principles on efforts to identify and take advantage of opportunities. it further states that companies with a strong entrepreneurial orientation will be more willing to take risks, and not only survive from past strategies. a dynamic environment gives more advantages to entrepreneurs, entrepreneurial 770 orientation is clearly very important for the survival of the company (lumpkin and dess, 1996). entrepreneurial orientation is defined as an organization's willingness to discover and accept new opportunities and take responsibility for influencing change (zehira et al, 2015). innovation. innovation is the introduction of equipment, systems, laws, products or services, new production process technologies, new structures or administrative systems or new planning programs to be adopted by the company (rofiaty, 2019). the word innovation denotes the “process” and “outcome” of developing or utilizing the mobilization of knowledge, skills and experience to create or improve products (goods and services) that provide meaningful or significant value. an innovation can be new for the company's performance, new for the market, for the country or region and for the world (farisi, 2014). innovation is the initial commercialization of an invention by producing and selling a new product, service, or process. performance (coffee shop). according to (mulyadi, 2007), the company performance as the overall success of the company in achieving the strategic goals that have been set through strategic initiatives of choice. company performance is defined as the company's ability to achieve its goals through efficient and effective use of resources and describes how far a company has achieved its results after being compared with previous performance, previous performance and other organizational performance benchmarking, as well as to what extent it has achieved the goals and targets that have been set (muhammad, 2008). performance is a description of the level of achievement of the implementation of an activity / policy program in realizing the goals, objectives, mission and vision of the organization contained in the formulation of the strategic plan (strategic planning) of an organization (wibowo, 2010). environmental condition. environmental conditions tend to create environmental uncertainty for managers and they must respond to these uncertainties by planning so that the organization can adapt. organizations must seek to make environmental uncertainty effective. on the other hand, environmental uncertainty makes it difficult for companies to predict and respond to the future. environmental uncertainty is defined as an unstable environmental condition that can make it difficult to anticipate and assimilate it. it also indicates market instability and rapid changes in customer requirements (kafetzopoulos et al, 2019). entrepreneurial orientation. porter (2008) defines entrepreneurial orientation as a company's benefit strategy to be able to compete effectively in the same market place. entrepreneurial orientation can also be interpreted as a company orientation that has principles on efforts to identify and take advantage of opportunities. it further states that companies with a strong entrepreneurial orientation will be more willing to take risks, and not only survive from past strategies. a dynamic environment gives more advantages to entrepreneurs, entrepreneurial orientation is clearly very important for the survival of the company (lumpkin and dess, 1996). entrepreneurial orientation is defined as an organization's willingness to discover and accept new opportunities and take responsibility for influencing change (zehira et al, 2015). innovation. innovation is the introduction of equipment, systems, laws, products or services, new production process technologies, new structures or administrative systems or new planning programs to be adopted by the company (rofiaty, 2019). the word innovation denotes the “process” and “outcome” of developing or utilizing the mobilization of knowledge, skills and experience to create or improve products (goods and services) that provide meaningful or significant value. an innovation can be new for the company's performance, new for the market, for the country or region and for the world (farisi, 2014). innovation is the initial commercialization of an invention by producing and selling a new product, service, or process. performance (coffee shop). according to (mulyadi, 2007:328), the company performance as the overall success of the company in achieving the strategic goals that have been set through 771 strategic initiatives of choice. company performance is defined as the company's ability to achieve its goals through efficient and effective use of resources and describes how far a company has achieved its results after being compared with previous performance, previous performance and other organizational performance benchmarking, as well as to what extent it has achieved the goals and targets that have been set (muhammad, 2008:14). performance is a description of the level of achievement of the implementation of an activity / policy program in realizing the goals, objectives, mission and vision of the organization contained in the formulation of the strategic plan (strategic planning) of an organization (wibowo, 2010:7). the effectiveness of innovation as a competitive strategy is influenced by the environmental context in which the company operates and competes. innovation can be a direct result of managerial choices or it can be imposed by external conditions. more specifically, endless changes in the economic and market environment, which define an uncertain environment, affect a firm's innovation capability (kafetzopoulos et al, 2019). attahir (2002) found a positive effect of environmental conditions on innovation. likewise with the results of research by fernandes and solimun (2018) which found that environmental conditions had a significant positive effect on innovation, indicating that the higher the level of environmental conditions, the more innovations carried out. based on the description above, the following hypothesis can be formulated: h1: environmental conditions have a significant effect on innovation several previous studies found a significant influence of entrepreneurial orientation on innovation, including research conducted by elbaz & binkkour (2013) and subagja et.al (2017). likewise with the research conducted by putra and setiawan (2019) which found that entrepreneurial orientation had a positive and significant effect on innovation. these results indicate that the better the entrepreneurial orientation, the more helpful it is in carrying out and making innovations. based on the description above, the following hypothesis can be formulated: h2: entrepreneurial orientation has a significant effect on innovation in rofiaty's research (2019) it was found that the company's innovation ability can have an impact on company performance. likewise with research conducted by zehira et al (2015) and kafetzopoulos et al (2020) which found that innovation has a significant influence on company performance. based on the description above, the following hypothesis can be formulated: h3: innovation has a significant effect on company performance bastian and muchlish (2012) suggest that there is a significant influence between uncertain environmental conditions and business performance. the influence of environmental conditions on performance was also found in research conducted by wang and fang (2012) and fahmia (2017) who found that environmental conditions had an influence on business performance. based on the description above, the following hypothesis can be formulated: h4: environmental conditions have a significant effect on company performance rofiaty's research (2019) that entrepreneurial orientation can be a driving force for company managers to improve company performance. likewise with research conducted by arshad et al (2014); jia et al (2015) and risnawaty and noermijati (2015) who found that entrepreneurial orientation will affect the success of company performance. based on the description above, the following hypothesis can be formulated: h5: entrepreneurial orientation has a significant effect on company performance in the research conducted by fernandes and solimun (2017), it is known that innovation is a variable that moderates the effect of environmental conditions on performance. the higher the level of uncertain environmental conditions, the more innovations the company will make so as to be able to create a competitive advantage for the company and better business performance on an ongoing basis. based on the description above, the following hypothesis can be formulated: 772 h6: environmental conditions affect the company's performance mediated by innovation research conducted by zehira et al (2015) stated that the positive influence of entrepreneurial orientation on company performance is increasing and innovation mediates the effect of entrepreneurial orientation on company performance. based on the description above, the following hypothesis can be formulated: h7: entrepreneurial orientation has an effect on company performance which is mediated by innovation. based on the background above, the problems that will be studied in the research are: the influence of environmental conditions and entrepreneurial orientation on coffee shop performance mediated by innovation in post covid 19 pandemic (study on business coffee shop in greater malang, indonesia). method this research is a quantitative research. furthermore, this type of research is an explanatory research. the type of data used in this study is quantitative data, namely data in the form of numbers obtained from the distributed questionnaires. sources of data used in this study is primary data. primary data is data that is directly obtained from the first data source at the research location or research object. the primary data of this research is in the form of a questionnaire that uses a likert scale measurement. this data collection was carried out by distributing questionnaires directly to respondents through questionnaires which included several structured questions according to the object of research. this technique is implemented by giving structured questions to respondents in order to obtain specific information and involve data processing. respondents' answers were then weighted and processed with statistical measuring tools to obtain a quantitative approach to research questions. data collection techniques in this study using a questionnaire. the distribution of questionnaires in this study was carried out by researchers in december 2021-february 2022. the distribution of questionnaires was carried out by researchers by bringing questionnaires and pens to be used by respondents and filling out online questionnaires if face-to-face could not be done because post-covid-19 pandemic was still in progress, there are still many cases of covid 19 because the new variant of covid 19 is still spreading a lot. basically, there are many coffee shops that have started to mushroom in several places in malang, such as in the area of jalan sudimoro, tawangmangu market, and omah kampus (hartik, 2019). this is confirmed by the data obtained from one of the communities in malang city, namely kondimen, that the number of 509 coffee shop business units, which includes malang city, malang regency, to batu city, which in its development coffee sales are not only selling products in the form of drinks only. the number of samples in this study were 509 coffee shops, which had met the criteria (attached). this study uses a relatively new range of years, and uses a relatively new sample. it is hoped that the research results will be more relevant to the conditions in malang raya, but it is necessary to review the number of samples again. descriptive analysis is used to explain and describe the characteristics of respondents and each of the variables studied. characteristics of respondents are the diversity of respondents viewed from various aspects for the purpose of knowing the condition of the respondents and their relationship to the problems and objectives of this study. descriptive analysis was also conducted to describe respondents' perceptions of questions related to the research variables used. inferential statistical analysis is used to test the hypothesis and produce a model that is feasible (fit). the data analysis method used is the structural equation model (sem) with the variance based sem approach or better known as partial least square (pls). pls software used for data 773 analysis uses smartpls 3.0. model evaluation in pls analysis is carried out in 2 (two) ways, namely the measurement model (outer model) and structural model (inner model). results and discussion convergent validity aims to determine the validity of each relationship between indicators and their latent variables. convergent validity can be measured based on the value of outer loading. the indicator is said to be valid, if the outer loading coefficient is between 0.60 – 0.70. the results of the calculation regarding the value of the outer loading above can be seen in the following table: table 1. convergent validity variable indicator loading factor information environmental conditions x1.1 0.774 valid x1.2 0.706 valid x1.3 0.753 valid x1.4 0.737 valid x1.5 0.734 valid x1.6 0.778 valid x1.7 0.731 valid x1.8 0.711 valid x1.9 0.737 valid x1.10 0.761 valid entrepreneurial orientation x2.1 0.790 valid x2.2 0.754 valid x2.3 0.800 valid x2.4 0.741 valid x2.5 0.778 valid x2.6 0.837 valid x2.7 0.811 valid x2.8 0.809 valid x2.9 0.781 valid x2.10 0.799 valid x2.11 0.735 valid x2.12 0.761 valid x2.13 0.755 valid inovation z1.1 0.724 valid z1.2 0.724 valid z1.3 0.761 valid z1.4 0.776 valid z1.5 0.704 valid z1.6 0.731 valid z1.7 0.702 valid z1.8 0.731 valid company performance y1.1 0.772 valid y1.2 0.831 valid y1.3 0.707 valid y1.4 0.719 valid y1.5 0.729 valid y1.6 0.777 valid y1.7 0.713 valid 774 y1.8 0.715 valid y1.9 0.709 valid y1.10 0.761 valid y1.11 0.724 valid y1.12 0.710 valid y1.13 0.731 valid y1.14 0.717 valid y1.15 0.737 valid table above shows that all items used to measure environmental conditions, entrepreneurial orientation, innovation and company performance are declared valid with values above 0.6. the following are the results of the convergent validity test of the ave (average variance extracted) value. table 2. validity test variable ave information environmental conditions 0.551 valid entrepreneurial orientation 0.661 valid inovation 0.544 valid company performance 0.536 valid based on the results of discriminant validity using the average variance extracted (ave) number, it is known that each variable has an ave number greater than 0.5. reliability testing is used to test the reliability of the research construct. this test is done by looking at composite reliability and cronbach alpha. an instrument item can be said if it has a composite reliability value and cronbach alpha above 0.6. the results of the construct reliability test of this study are as follows: table 3. reliability test variable composite reliability cronbach alpha information environmental conditions 0.925 0.910 reliabel entrepreneurial orientation 0.953 0.953 reliabel inovation 0.947 0.947 reliabel company performance 0.902 0.902 reliabel table above shows that all research instrument items that measure environmental conditions, entrepreneurial orientation, innovation and coffee shop performance variables have composite reliability and cronbach alpha values greater than or equal to 0.6. this shows that all instrument items are reliable in measuring the variables. inner moder evaluation. r-square (r2) indicates the strength or weakness of the influence caused by the dependent variable on the independent variable. r-square also shows the strength or weakness of a research model. ghozali (2012) states that the r-square value of 0.75 is classified as a strong model, an r-square of 0.50 is classified as a moderate model, and an r-square of 0.25 is classified as a weak model. the r-square value of this study is shown in the following table: table 4. inner moder evaluation variable r-square inovation 0,274 775 company performance 0,278 table above shows that the r-square value for the innovation variable is 0.274, so it can be categorized as a weak model. with this value, it can be interpreted that the innovation variable can be explained by the variables of environmental conditions and entrepreneurial orientation by 27.4% and the remaining 72.6%, explained by other variables outside the model studied. the company's performance variable has an r-square value of 0.278 which can also be categorized as a weak model. thus, it can be concluded that the variables of environmental conditions, entrepreneurial orientation and innovation are able to explain the variable of company performance by 27.8%, the remaining 72.2% percent is explained by other variables outside the model. q-square predictive relevance (q2) is a measure of how well the observations made can give results to the research model. the value of q-square ranges from 0 (zero) to 1 (one). the q-square value is getting closer to 0 indicating that the research model is getting worse, on the contrary if the q-square value is getting closer to 1, the research model is getting better. ghozali and latan (2012) determine the criteria for a strong or weak model based on q-square are as follows: if the qsquare value is 0.35 then it is a strong model, if the q-square value is 0.15 then it is a moderate model, and if the q-square value is 0.02 then including weak models. the results of the calculation of the q-square value in this study are as follows: q2 = 1 – (1 – r12) (1 – r22 = 1 – (1 – 0,274) (1 – 0,278) = 0,476 the results of the calculation of the q-square value of 0.476, the model in this study is categorized as a strong model. this means that 47.6% of the variation in endogenous variables (company performance) can be predicted by exogenous variables (environmental conditions, entrepreneurial orientation and innovation). the remaining 35.9 percent is explained by other variables not included in this research model. goodness of fit (got) is a measurement of the overall model accuracy, because it is considered as a single measurement of the outer model measurement and the inner model measurement. the measurement value based on goodness of fit has a value range between 0 (zero) to 1 (one). the goodness of fit value which is getting closer to 0 (zero) indicates that the model is getting less good, and vice versa if the goodness of fit is close to 1 (one) indicates that the model is getting better. the criteria for the strength or weakness of the research model based on the measurement of goodness of fit according to ghozali (2012) are 0.36 (gof large); a value of 0.25 (gof medium), and a value of 0.10 indicates (gof small). model validation testing is done by calculating the goodness of fit. the goodness of fit value is obtained by the following calculation: 776 the gof value obtained is 0.386, which means that the accuracy of the model is included in the large category. it can be concluded that the structural model in this study generally has strong predictive properties, and has a high ability to explain empirical data. direct effect testing and indirect effect testing. the test criteria are in direct influence of the variables, if the value of t-count or t-statistic is greater than t-table (1.96) or the probability value is less than 0.05 (significance level 5%). tests in pls analysis can be done by looking at the results of the t-statistics test and the probability value. statistical testing in smartpls 3.0 is carried out using the bootstrap resampling method, which can minimize the abnormality of research data. figureshows the results of the outer loading estimation. table 5. relationships between variables relationship between variables path coefficient tstatistic p-values information environmental condition → innovation 0.320 5.483 0.000 significant entrepeneur orientation → innovation 0.322 5.054 0.000 significant innovation → company performance 0.355 5.053 0.000 significant environmental condition → company performance 0.155 2.470 0.014 significant entrepreneur orientation → company performance 0.146 2.030 0.043 significant table above shows that there are five direct relationships between variables that have a significant effect, namely environmental conditions on innovation, entrepreneurial orientation on innovation, innovation on company performance, environmental conditions on company performance and entrepreneurial orientation on company performance. the indirect effect test is used to determine the overall correlation and influence between the predictor and criterion variables and to see the effect of mediation on the relationship between the predictor (x), mediator (z), and criterion (y) variables in this study. this mediation testing procedure is carried out in two steps, namely estimating the direct effect on the predictor variable against the criterion variable and estimating the indirect. the effect of the triangle pls model is the predictor variable (x), mediator (z), and criterion (y). based on the results of the direct effect it can be seen that the indirect effect test in table is as follows: table 6. direct effect testing and indirect effect testing relationship between variables path coefficient tstatistic p-values information environmental condition → innovation → 0.114 3.953 0.000 significant entrepreneur orientation → innovation → company performance 0.114 3.255 0.001 significant table above shows that the t-statistical value of the environmental condition variable on company performance through innovation is 3,953. the t-statistical value of the entrepreneurial orientation variable on company performance through innovation is 3.255. all relationships between variables through indirect effects are > 1.96. so, all the relationships between the independent variables on the dependent variable through the mediating variable are significant. conclusions 777 company performance is defined as the company's ability to achieve its goals through efficient and effective use of resources and describes how far a company has achieved its results after being compared with previous performance, previous performance and other organizational performance benchmarking, as well as to what extent it has achieved the goals and targets that have been set (muhammad, 2008). the company's performance is an illustration of the level of achievement of the company's activities in realizing the company's goals. the company's performance will be influenced by the environment either directly or indirectly. the results show that the company's performance is influenced by environmental conditions. this result indicates if uncertain environmental conditions faced by the company are one of the factors that affect the performance and success of the company in achieving its goals. one form of change in environmental conditions that is currently engulfing the whole world and must be faced by all business actors is the covid-19 pandemic. the occurrence of this covid-19 pandemic has an impact on the performance of business actors including coffee shops, various restrictions on activities outside the home have resulted in a decrease the number of visitors is very drastic. this condition shows the magnitude of the influence of environmental conditions on company performance. pearce and robbinson (2003) suggest that environmental conditions directly affect the company's ability to achieve goals. when companies find that their environment is becoming very uncertain, they must respond quickly to the challenges of a changing environment. in other words, the environment can create uncertainty for managers and stakeholders and they must respond to these uncertainties by planning so that companies can adapt and try to make environmental uncertainty effective. environmental conditions are defined as uncertainty or instability in the market and the rapid change of customer requirements. market uncertainty indicates changes in the composition and preferences of consumers. that is, it is very difficult to anticipate, understand and predict the future direction of the market in line with the actions of competitors and the external environment (wang and fang, 2012; kafetzopoulus et al, 219). based on the results of the analysis, it is known that environmental conditions have a significant positive effect on innovation. these results indicate that the higher the uncertainty of the environmental conditions faced by the company, the more innovative the company must be. environmental factors play an important role for every business actor, including coffee shops, especially in choosing the direction and formulation of the company's strategy. the changes in the environment that the company must face requires the company's capability to survive by carrying out various innovations. the indicators used in presenting environmental conditions show several aspects of several things related to customers, economic growth and customers. in the current pandemic conditions, the business environment has changed which has an impact on all aspects of the business, including coffee shops. therefore, in order to survive in an environment with high uncertainty conditions, coffee shop business actors must continue to innovate, both innovations in the technical field, innovations in the administrative field and innovations in the managerial field. a bold business move to take risks is very important in sustaining a business venture. entrepreneurial-oriented companies will seek to create new businesses by taking risks and uncertain conditions in order to achieve profit and growth by identifying opportunities and combining the necessary resources. entrepreneurial orientation is a process in a business that is carried out in competing with other business competitors. the results show that entrepreneurial orientation has a significant influence on company performance through innovation. innovation as part of an entrepreneurial orientation will encourage and strengthen the creation of optimal company performance. this is as stated by gunarto (2014) that the most dominant factor 778 influencing the relationship between entrepreneurial orientation and company performance is innovation, meaning that an entrepreneur must be able to increase his innovative power. entrepreneurial orientation is one of the key elements that will direct the success of the company's performance, especially in the face of uncertain business conditions. entrepreneurial orientation is defined as an organization's willingness to discover and accept new opportunities and take responsibility for influencing change (zehira et al, 2015). based on the results of the study, it is known that entrepreneurial orientation has a significant influence on company performance. furthermore, it is known that entrepreneurial orientation has a positive effect on company performance, which shows that the better the company's entrepreneurial orientation, the better its performance. companies with a strong entrepreneurial orientation will be more willing to take risks, and not only survive from past strategies. a dynamic environment gives more advantages to entrepreneurs, entrepreneurial orientation is clearly very important for the survival of the company (lumpkin and dess, 1996). entrepreneurial orientation is defined as an organization's willingness to discover and accept new opportunities and take responsibility for influencing change (zehira et al, 2015). entrepreneurial orientation can also be interpreted as a company orientation that has principles on efforts to identify and take advantage of opportunities. companies with a strong entrepreneurial orientation will be more willing to take risks, and not only survive from past strategies. in this study, entrepreneurial orientation was measured by autonomy, risk taking and proactiveness. based on the results of the analysis, it is known that entrepreneurial orientation has a significant positive effect on innovation. these results indicate that the greater the entrepreneurial orientation of a business actor, the more innovative the business actor will be. this is as stated by sinarasri (2013) that entrepreneurial orientation is a creative and innovative ability that is used as the basis, tips, and resources to find opportunities for success. innovativeness refers to an entrepreneurial attitude to be creatively involved in the process of experimenting with new ideas that allow generating new production methods so as to produce new products or services, both for the current market and for new markets. a bold business move to take risks is very important in sustaining a business venture. entrepreneurial-oriented companies will seek to create new businesses by taking risks and uncertain conditions in order to achieve profit and growth by identifying opportunities and combining the necessary resources. entrepreneurial orientation is a process in a business that is carried out in competing with other business competitors. the results show that entrepreneurial orientation has a significant influence on company performance through innovation. innovation as part of an entrepreneurial orientation will encourage and strengthen the creation of optimal company performance. this is as stated by gunarto (2014) that the most dominant factor influencing the relationship between entrepreneurial orientation and company performance is innovation, meaning that an entrepreneur must be able to increase his innovative power. innovation is the ability to apply creativity into something that can be implemented and provides added value to the resources owned. innovation is the emergence of something new, for example in the form of a new idea, a new theory, a new hypothesis, or a new method for the management of an organization and business (suryana, 2014). in a business environment full of uncertainty and competition, innovation is needed as a company strategy. this research cannot be separated from the existence of limitations. the limitation of this study is that this research is limited to the effect of environmental conditions and entrepreneurial orientation on company performance by mediating innovation. further research is expected to add other variables related to company performance. this research is also limited to coffee shop business actors in malang city. therefore the results cannot be generalized. further research can 779 expand the focus of the research area to other industrial sectors. the distribution of questionnaires in this study has not been able to cover all coffee shops in malang raya proportionally. this is due to the limitations of researchers and also the covid-19 pandemic which limits the space for distributing questionnaires even though there has been leeway in activities outside the home. further research can distribute questionnaires to all coffee shops in malang raya. 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(2015). linking entrepreneurial orientation to firm performance: the role of differentiation strategy and innovation performance. procediasocial and behavioral sciences, 210, 358–367. https://doi.org/10.1016/j.sbspro.2015 https://doi.org/10.1108/jm2-05-2018-0068 https://repository.uniska-bjm.ac.id/325/1/13420030.pdf https://repository.uniska-bjm.ac.id/325/1/13420030.pdf https://doi.org/10.1108/ejim-03-2018-0064 https://doi.org/10.1142/9781786343482_0007 https://doi.org/10.1016/j.sbspro.2015 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 41 visual images associated with reporting about biodegradables in nigerian newspapers volume 1 number 2 july 2020 page 46-51 ben-collins emeka, ndinojuo dept. of linguistics and communication studies, university of port harcourt corresponding author: ben-collins emeka, ndinojuo dept. of linguistics and communication studies, university of port harcourt e-mail: ben.ndinojuo@uniport.edu.ng article history: received: 2020-06-22 revised: 2020-07-15 accepted: 2020-07-23 abstract: concern for the environment has become a global movement among countries of the world with pollution at the center. one of the solutions advocated towards improving solid waste management is the use of biodegradables. therefore, the aim of this paper was to analyze the images associated with reporting biodegradables in five daily nigerian newspapers, the cable, the guardian, leadership, premium times and the punch from april 1, 2019 to august 30, 2019. the study drew its theoretical foundation on the theory of multimodal discourse analysis using quantitative and qualitative content analysis. findings revealed 12 articles with 10 containing images. four themes were associated with the images; environmental pollution (5), plastic products (1), politicians/political (3), and logo theme (1). embedded meanings were uncovered within the images. recommendations include allocating more resources towards training of environmental reporters to increase the output and quality of reports about the environment and biodegradables in particular. keywords: biodegradable, content analysis, environment, newspapers, pictures. cite this as: ndinojuo, b.c.e (2020). visual images associated with reporting about biodegradables in nigerian newspapers. international journal of environmental, sustainability, and social science, 1(2), 41-45. https://doi.org/10.38142/ijesss.v1i2.96. introduction the use of images by journalists and copyeditors in news prints as part of reporting or standalones is now prominent in the media. this is because they are largely unambiguous and comprehensible to audiences regardless of the level of education, the readers know what to expect with every image. based on one’s understanding, images can also have categories of meanings based on different social variables; the semiotic resources embedded within an image used in reporting provides different meanings, the usage of certain pictures over others in a news article has an effect on the audience and can affect perception of the topic or individual under review. jacobs (1996) asserts that visual representations are far more ‘news worthy’ than other forms of representations. this assertion corroborates the popular adage that “a picture is worth thousand words”. studies from a variety of disciplines have uncovered strong evidence that visual images influence people's attitudes and ability to learn about individuals, events, and issues (ndinojuo & ihejirika, 2019; omolabi & durosimi, 2017; barret & barrington, 2005; gilliam and iyengar 2000; graber 1987). barret and barrington (2005) affirm that visual messages can be more influential on assessment of individuals or events than verbal ones. they, continue that recipients of media communication are information processors with a ‘limited capacity of processing’. however, when pictures become journalistic, they become historical and iconic with strategic pragmatic meaning directed towards achieving both informative and persuasive functions of the newspaper (omolabi & durosimi, 2017). images can achieve the same purpose when applied to environmental news; using them to present the impacts of human and natural actions reminds the government, stakeholders and the public about the importance of maintaining policies and practices promoting sustainable development ideals. environmental issues are today priority areas in advocacy making headlines in global and national news, and as part of the united nations (un) sustainable development goals (sdgs) that seeks to combat poverty, hunger, good health and well-being, clean water and sanitation, industry, innovation and infrastructure, sustainable cities and communities, life below water, life on land, and climate action that talks about the need to urgently combat climate change and its impact on earth (united nations environment programme, 2013). in recent times, greta thunberg has been one of the stars of the environmental movement, and for her efforts in highlighting global climate change and environmental problems arising from man’s harnessing of the earth’s natural resources, she has been nominated for a nobel peace prize and also named by time magazine as its “person of year” (moore, 2020). dorroh (2015) chimes in that the environment “is so fundamental to our well-being and our futures that responsible media of any kind would want to give it a certain amount of attention,” (p.1). the media is the thread that holds all the pieces of activism towards environmental issues together, bringing focus to the issues raised, setting the agenda for discussion, and bringing environmental advocacy international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 42 and advocates to the fore, thereby giving attention to the issues raised by activists and locals bearing the brunt directly of the impacts of the issues raised. the media thus become essentially an important tool for disseminating information on developments and practices that can lead to a reversal of climatic disasters, and create an improved and better quality of life for mankind. it does this by proffering solutions to issues created by the depletion of the earth’s natural resources and burning of fossil fuels which have threatened the equilibrium in our ecosystem. focusing on sharing knowledge and the benefits of the sdgs is a very crucial step and the media has an important role in informing and educating the government, the people and the society at large. the media can do this by focusing on the effects of climate change and by providing information on how to combat the negative phenomenon that threatens humanity in the present and the future. one of the solutions suggested to combat environmental pollution caused by solid waste is the use of biodegradables, these can be broken down by microorganisms instead of hydrocarbons which are nonbiodegradable and many a times have been found to affect flora and fauna, with large fishes turning up dead on beaches with plastics in their belly (song, et al., 2009). debruyn et al. (2015) define biodegradation as the action of microorganisms to decompose a substance into its constituent elements or new compounds. the process is carried out by microorganisms naturally found in the environment. this aim of this study was to explore the visual elements (pictures) associated with the reportage of biodegradable in nigeria. the following served as the research objectives of this paper, they are; 1. to determine attributes of the images used in reportage about biodegradables in nigeria newspapers. 2. to classify the pictures into themes and also to determine its appropriateness or non-appropriateness in the story it appears in. this study is significant because it explores the media representations of ‘biodegradables’ in the body of research. previous research on biodegradables has been limited to the sciences where the concern is mainly about its use and management in nigeria and its suitability as a substitute for plastic nonbiodegradable hydrocarbon products (abioye et al. 2018; olukanni, aipoh & kalabo, 2018; ezeoha & ezenwanne, 2013). the overall study is in the two parts, this is the first part of the study that explores media representations of images in reporting about biodegradables, the next part of the study will focus mainly on text of the reporting, to understand how they have been framed in discourse of biodegradables in the nigerian mediaspace. messaris (1998) remarks that media pictures can be used as ‘elusive means of audience manipulation’. this is why several researchers in the field of visual rhetoric strongly refute the assumption that pictures merely signify realities (kenney & scott, 2003; huxford, 2001). they argue that images can also express all kinds of non-literal and symbolic meanings. similarly, kress and van leeuwen (2006) in support of jewitt and oyama (2001) consider pictures as capable of realising many of the same complex meanings as verbal language. they state that the visual mode possesses a kind of ‘grammar’ which determines how visual elements combine into a meaningful whole. omolabi and durosimi (2017) inform that the position images occupy in the newspaper is an important code for the reader as it affects the attention given to the news story, it gives significance and prestige to the information being relayed as well as the person it portrays. findings from previous studies about the environment suggest that environmental reporting is not an active feature in nigerian newspapers. they found the major shortcomings to include lack of trained personnel in the field of environmental due to poor allocation of the news media’s resources, which tends to focus on more sensational areas like politics, sports and entertainment which they consider as headliners unlike environmental reporting unless they are disasters that involves significant damage and loss of lives. this has been validated in a number of studies (john and jonjua; 2018; ogadimma & mohamad; 2017; uzochukwu, ekwugha & emmanuel; 2014; okoro & nnaji, 2012; adelekan, 2009) studies on how readers interpret visual images suggest that photo news is an essential part of news texts (ndinojuo & ihejirika, 2019; omolabi & durosimi, 2017; barret & barrington, 2005). omolabi and durosimi (2017) emphasize that through visual coding, journalists’ control the way issues and individuals are perceived, received, liked, and the kind of people they appeal to. images are trickier than words because their contents are in a large measure expressive and instinctive by succinctly capturing so many layers of meaning in a restricted space and to a large extent devoid of illusion in its true form. ndinojuo and ihejirika (2019) found out that most pictures used in nigerian newspapers did not include source credit and caption which can affect the credibility of the photo and also deny the copyright holder from future earnings from their work. journalists are able to influence perception of the news by astutely expressing their personal or institutional biases and judgments on news readers through visual representations. every news picture suggests a value which is present as an implied meaning to create a certain news effect. this ability to create an effect to push a particular narrative has been one of the pitfalls of photography. sjøvaag (2011) points out that traditionally, photographs have been seen as a candid representation of reality, and continue to be used as forthright evidence of events, however, visuals are never objective. moeller (1989) informs that the instrument used to create photographs is a camera, a technical device, dependent on the right conditions to capture reality, and always leaving out what is not seen in the image, or in today’s world, editing specifics not desirable which hameleers et al. (2020) refer to as conditions for use to spread misinformation and disinformation. however, these are mainly seen in cases involving politics, entertainment, highly charged environmental cases that would show significant damage to the eco-system capable of setting off litigations or news that has to do with bizarreness and sensationalism. . the study of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 43 biodegradables does not fit into these categories thus, the motive to manipulate images is expected to be low and negligible. theory of multimodal discourse analysis this paper draws its theoretical foundation on the theory of multimodal discourse analysis by kress and leeuwen (2006). their method of multimodal discourse analysis is an adaptation of halliday’s (2004) systemic functional linguistics in the analysis of semiotic language and its importance in decoding meaning. kress and van leeuwen (2006) are of the view that semiotic language performs three functions which are organizational, interpersonal and representational. this paper identifies with the representational function which depicts an experience or a version of reality. kress and van leeuwen continue that representation is a scale running from maximum abstraction to maximum representation of pictorial detail, and that an image may show every detail of the represented participant(s), or may abstract from detail to a greater or lesser degree depending on what the author wants the audience to decode. every image has a representative meaning which can be “amplified, exaggerated, and more than real” (p.167). in support, igwebuike, abioye and chimuanya (2016) highlighted that images are most often “edited” and modified to suit users’ need or editorial policies before publication. thus, analysis of images does not end at identifying the meaning in the images but also uncovering elements of bias and distortion from either presence (or foregrounding) or absence (or backgrounding) of certain features. such modifications could be in the sharpness, colour, shape, size, or positioning of items in the pictures. kress and van leeuwen, (2006) further suggest that analysis of images in representational terms requires the identification of the represented participants, the process or the activity described and the qualities of the participants and the circumstances in which the action is being developed. barthes (1977) sees photographs as absolute realism, and hence a “perfect analogon” of reality. in retrospect, previous studies were focused on the environment as a whole and their portrayal in the nigerian media. this study sets itself apart by emphasizing on an aspect of the environment, biodegradables, and understanding their portrayal in nigerian newspapers. method this study used quantitative and qualitative content analysis and visual discourse analyses to examine the images used in reporting about biodegradables by selected nigerian newspapers. prasad (2008) defines content analysis as “the scientific study of content of communication” (p.174). five online national daily newspapers were selected and analyzed based on their circulation which cuts across the six geopolitical regions in nigeria; they include; the guardian, the punch, leadership, premium times and the cable newspapers. the period of study was a five month period from april to august 2019. this was done with the understanding that june 5 each year is celebrated as world environment day; therefore, news stories from two months before and after the event would be relevant to the environment. the data gathering began with typing of the keyword ‘biodegradable’ in the search query of the websites of the selected newspapers, entries that fall within the research stipulations were selected and analyzed. results and discussion the search produced a total of 12 news stories that had the keyword ‘biodegradable’ contained in the story in the five newspapers sampled. this is 12 (1.6%) from a possible sampling frame of 765. this indicates that biodegradable was not adequately covered in nigerian newspapers, it conforms with the views of the previous scholars seen in the literature (john & jonjua, 2018; uzochukwu, ekwugha & emmanuel, 2014; adelekan, 2009) who also found out that environmental stories were not adequately covered in news stories by the nigerian media. this goes to show how stories about “biodegradables” are underreported in nigeria. the research objectives are addressed below. 1. determining attributes of images used in reportage about biodegradables in nigeria newspapers. a breakdown of the attributes of images on biodegradables is presented in table 1. table 1: attributes of images in reporting about degradation newspapers total articles articles with images image credits caption picture position t m b 1 the cable 1(8%) 8(10%) 0 0 1 0 0 2 the guardian 1(8%) 8(10%) 1 1 1 0 0 3 leadership 3(25%) 3(30%) 0 0 3 0 0 4 premium times 2(17%) 2(20%) 0 2 2 0 0 5 the punch 5(42%) 3(30%) 0 2 3 0 0 total 12 10 1 5 10 0 0 * t = top, m = middle, b = bottom out of the 12 articles with biodegradable contained in the news, those with images were t10 in total; the punch produced 3, leadership and premium times produced 3 and 2 articles respectively while the guardian and the cable had 1 apiece. this indicates that pictures were adequately used in environmental reporting on biodegradables in nigerian newspapers in about 83% of the total articles on biodegradables. this validates the views of sjøvaag (2011) who pointed out how photographs have been seen as a candid representation of reality, and continue to be used as forthright evidence of events and also barret and barrington (2005) who affirmed the importance of visual messages and its influential on assessment of individuals or events. the use of images was used to show some environmental realities when it comes to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 44 pollution in nigeria using them to present impacts of waste management and the importance of adopting and maintaining policies that promote sustainable ideals in waste disposal. the punch was the newspaper with two of its stories having no picture accompanying the news item. two of the pictures had source credits and six of them had captions. ndinojuo and ihejirika (2019) earlier hinted that most pictures used in nigerian newspapers did not include source credit and caption which can affect the credibility of the photo and also deny the copyright holder from future earnings from their work. thus, the photojournalists who took the pictures have been denied a source of additional income by not including their name on the image credit, not adding captions to pictures also leaves room for misinformation raised by hameleers et al. (2020), thus images from a different area, country or continent can be superimposed into reporting about another area. however, it is not wrong to use the image of another area in reporting about a different location if such is stated as a reference to what can become if there are no improvements to waste management practices. such must be stated clearly, and the caption on the picture performs this function to remove ambiguity and misinformation. table 1 also looks at the pictures in relation to their position in the news story. all the images appeared at the top of the news article under the headline but before the text of the articles, and in some cases before the byline. this shows that the reporter and publishers intended for the audience to see the images before reading the text of the news. omolabi and durosimi (2017), and igwebuike, abioye and chimuanya (2016) informed us earlier about the influence of picture position in the news and its importance in drawing the reader’s attention to the issue being raised, it gives significance and prestige to the information being relayed or the person it portrays before the audience reads the texts. it performs the function of preview to what to expect in the news or the direction of coverage. 2. classification of the pictures into themes and also to determine its appropriateness or nonappropriateness in the story it appears. the following themes emerged from the analysis of the images used in reporting biodegradables; they are summarized in table 2. table 2: themes from images in reporting about degradation s/no. themes frequency percentage 1 environmental pollution 5 50% 2 plastic products 1 10% 3 politicians/political 3 30% 4 logo 1 10% total 10 100 four themes emerged from the images seen in news reporting about biodegradables in nigeria; environmental pollution theme, plastic products theme, politicians/political theme, and logo theme, the pictures will be grouped together in their various themes and analyzed. environmental pollution theme figure 1: from the cable, may 22, 2019. figure 2: from leadership, august 1, 2019 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 45 figure 3: from the guardian, april 8, 2019. figure 4: from the punch, may 21, 2019 figure 5: from leadership, august 6, 2019. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 46 the pictures in figures 1-5 embody environmental pollution; they are correctly used as the stories are about the use of biodegradable materials. figures 1-2 show the impact of solid waste on land that is close to a marine environment without identifying the geographical location, while figures 3-4 show plastic polythene bags and other solid wastes on land. the image also portrays the problems associated with the use of plastics and non-biodegradable materials, and the challenges of their disposal. the beach close to the water can be a tourist attraction and holiday spot for families seeking relaxation, and also a possible foreign exchange earner for nigeria. some countries like tunisia, egypt, and gambia etc. depend on foreign tourists to boost their economy. nigeria has been talking about diversifying its economy with its budget tied to the price of global crude oil, the use of biodegradable materials will help in waste disposal and management as biodegradables can be broken down by microorganisms unlike the non-biodegradables as we saw in figures 1-4, beaches that should be stunningly beautiful and serene are instead turned into dumpsites for plastics that are non-biodegradable. figures 1 and 3 could fall under the purview of historical and iconic images with strategic pragmatic meaning of informing and persuading the government and other stakeholders in the words of omolabi and durosimi (2017). this is because of the extra layer of meaning afforded by the images in not only portraying problems associated with waste management and the need for improvement of recycling materials and adoption of biodegradable materials over non-biodegradables, but also shows the humanitarian disaster that some humans scavenge on solid waste for survival and shelter. igwebuike, abioye and chimuanya (2016) stated the ability of journalists to modify images depending on what message they want to get across, both pictures calls the world’s attention to do more to help the needy, less privileged and the homeless. in the views of kress and van leeuwen (2006), every image has a representative meaning which can be “amplified, exaggerated, and more than real” (p.167), the images have been used to amplify not only environmental problem, but also the world’s humanitarian conundrum. it is a tragedy that in a world filled with billionaires; people still sleep at waste dumps or pick up food from dumpsites. the world can certainly do better than what is currently available. they represent barthes (1977) assertion that regards photographs as absolute realism, and hence a “perfect analogon” of reality. the image on figure 5 shows an oil facility, the most likely interpretation is the issue of gas flaring; there is no evidence from the image about the contamination of the water body next to the oil facility. gas flaring has been a challenge for the nigeria government and its partner oil companies. the study will not delve into the intricacies of blame games between the nigerian government and its partners about who is responsible for the air pollution, but one thing is clear, it is a harmful process to the environment and the people living in such areas. in making sense of figures 1-5, a cursory glance at the images indicates something amiss. the only reason such images can be used in news reports is to inform the readers of problems with the environment and the need to remedy them. plastic products theme figure 6: from premium times, august 14, 2019. refillable plastic water cans were used in figure 6 by premium times to talk about the challenges of disposing non-biodegradable plastic wastes. citing from the literature (ndinojuo & ihejirika, 2019; sjøvaag, 2011; barret & barrington, 2005), about the function of images in news, and how they can attract attention, and processed by the audience before reading the texts of the story, images have the ability to give the reader a preview of what to expect, and for figure 6, it depicts either two things, the first is showing refillable plastic water containers, and the second, the challenges with using plastic products that are non-biodegradable. from the article, however, which was on the proposal by environmentalists for tighter restrictions on plastics wastes at the conference of the parties to the basel convention (cop14) in geneva, switzerland proposed by norway. they recommended south africa’s strategy in handling its plastic wastes where 45% (significantly higher than the global average) are recycled and some countries exported their wastes to lower-income countries in southeast asia and africa where adequate infrastructure to handles such wastes are lacking. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 47 figure 9: the punch, august 30, 2019. the next theme deduced from the study was the political theme. politics is essential in the environmental movement because political will is needed for good governance and passing eco-friendly policies and regulations. the politicians are those who will sponsor the bills, vote on them in the parliament and sign them into existence. the two most important branches of government in this regard are the executive and the legislature. the executive and /or the legislature sponsor bills, but only a legislative member may propose the bill for debate on the floor of the house including those that have to do with the environment and use of biodegradable materials. once the bill passes through the legislative processes, it is presented to the executive for assent. figure 7 from leadership newspaper had no source credit or caption, to properly identify the figure, the image was uploaded to google image reverse search, and it revealed him to be boss mustapha, the current secretary to the federal government of nigeria. figure 7: leadership, july 21, 2019 figure 8: premium times, may 21, 2019. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 48 figure 10: reverse image search on google results for figure 7. this is a very important political position in nigeria as all official communication with the federal government of nigeria passes through his office. thus any policy initiative about the environment and biodegradable materials will also pass through his office, and if the executive branch of government wants to sponsor a bill on the environment or biodegradables, it is expected to emanate from his office. the story where this picture appears, however, does not mention the office of the secretary of the federation of nigeria or boss mustapha by name, however, the story was about the pending passing of regulation by the parliament to ban non-biodegradable plastic bags in the country and its positive impact on agriculture, environment and well-being of humans, aquatic lives and livestock. we can assume that his picture was used in the story because of the strategic office he occupies in government and the importance of the office to any legislature that would be assented to by the president. the journalists or the editors should have mentioned the relevance of the person whose image appears alongside a story at least once in the text, it shows dissonance to talk about a group of specific people and use a different image that no reference is made to in the text. this could also be under the ambit of misinformation as raised by hameleers et al. (2020). any image used to further a story needs to have a connoted connection to the text as proposed by kress and leeuwen (2006) in their multimodal discourse analysis for meaning to be extracted from the elements of the information. additionally, they suggested that analysis of images in representational terms requires the identification of the represented participants, the process or the activity described and the qualities of the participants and the circumstances in which the action is being developed. the image of boss mustapha as presented in the text was not identified, his qualities such as his position and relevance to the text were not stated neither was the circumstance for his appearance within the text or in furtherance of the biodegradables movement. figure 8 of the premium times depicts parliamentarians on the floor of the house holding a seating. the story rightly titled “reps move to criminalise use of plastic bags”. as stated in the tile and shown in figure 8, “reps” means members of the house of representative (lower house) in nigeria, together with the senate are the national assembly, the law making branch of government (legislature). from the title, we can see that the government is making moves towards the ban of plastic non-biodegradable bags and approval for biodegradable materials to be used in commercial and household packaging. the deduction is that government understands the menace of plastic non-biodegradables and is putting measures in place to combat the pollution and defacing of the aesthetics of areas affected by solid waste associated with nonbiodegradable plastics. the image is in agreement with the idea of kress and van leeuwen (2006) it is representational of the situation and the participants are identified as well as the qualities of their identification which was to make laws regarding the banning of non-biodegradables and towards the adoption of biodegradables for public and commercial use. the caption on figure 9 makes identification easier, the political figure was identified as governor babajide sanwo-olu of lagos state. he is also an important part of the executive as the governor of lagos state, with an abundance of marine resources; non-biodegradables will be of concern so as not to litter the waterways and the city itself. lagos holds the distinction of being the former capital of nigeria and is still regarded as the commercial capital as the main port city and a very busy international airport, lagos is very strategic to nigeria’s economy. the news report where figure 9 appears has the governor urging international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 49 manufacturers to turn to biodegradable materials in the packaging of their products in order to help the state combat waste management. he also stated that at the inception of his administration, he signed “an executive order with clear instructions to the management of lagos state waste management authority to implement strategies that will ensure proper and efficient evacuation and disposal of waste across the state”. omolabi and durosimi (2017) averred about journalists use of an image to have a strategic pragmatic meaning directed towards achieving both informative and persuasive functions of the newspaper. the governor is employing persuasive communication in his attempt to convince manufacturers in the state on the need to switch to biodegradable packaging materials towards managing solid wastes effectively. logo theme figure 11: the punch, july 17, 2019. figure 11 showed the logo of the national agency for food and drug administration and control (nafdac) in nigeria. the article begins with the dangers of plastics and how dead whales have turned up on beaches with belly filled with plastic materials and the dangers of plastics to marine organisms and humans. figure 11 is relevant to the study because nafdac is the agency in charge of food and drugs, the process of packing food and drugs involves the use of plastics materials which requires the approval of nafdac. in this case, the agency has the mandate to ensure that manufacturers use packaging that is not harmful to humans, animals and the environment. as highlighted by igwebuike, abioye and chimuanya (2016), that images are most often “edited” and modified to suit users’ need or editorial policies before publication. the image displaying the logo of nafdac was edited for the same purpose, the readers understand that at the heart of the discussion would be the requirement for nafdac approval for the use and adoption of biodegradables by any food and drug company in nigeria. conclusion the study of biodegradables in media studies in nigeria is recent and non-existent before ths study. most studies have focused on media coverage of the environment as a whole with pollution (solid waste, land pollution, water and air pollution), and government responses and policies towards protecting the environment being the focus. like the general theme of environmental studies in nigerian media, biodegradables have also been underreported in nigeria newspapers, pictures were used in most of the reports to provide clarity towards the text, and to this end, the study recommends the following; the training of more media professionals towards reporting the environment in general and biodegradables in particular, allocating more resources to journalists to be able to attend national and global environmentally themed events, the media is studying biodegradables should use images that have a relation to the story and also include source credit and caption to improve the quality of the reporting and also for the benefit of the photojournalists towards adding to their catalogue and resume, finally, biodegradables should be considered a viable alternative towards the effective management of solid wastes, to this end, regulations needed towards the adoption by manufacturers and end users should be expedited and passed into law as we develop sustainably towards the next level of humanity. reference abioye, o. p, abioye, a. a, afolalu, s. a and ongbali, s. o., & akinlabi, s. a. 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(2014). media coverage of the environment in nigeria: issues and prospects. international journal of social sciences and humanities reviews, 4(4), 22 – 30. newspaper articles the cable https://www.thecable.ng/a-vote-for-plastic-ban-in-nigeria the guardian https://guardian.ng/news/world/tanzania-to-ban-single-use-plastics-by-july-environment-minister/ leadership https://internews.org/resource/environmental-reporting-and-media-development-equipping-journalists-training-and-tools https://internews.org/resource/environmental-reporting-and-media-development-equipping-journalists-training-and-tools https://nypost.com/2020/02/03/greta-thunberg-nominated-for-nobel-peace-prize/ http://www.ills.org.ng/journals/index.php/ills/article/ https://sustainabledevelopment.un.org/index.php?page=view&type=400&nr=972&menu=1515 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 51 https://leadership.ng/2019/07/21/aggregating-multi-sectoral-gain-of-fgs-proposed-ban-on-plastic-bags/ https://leadership.ng/2019/08/01/ecobank-nigeria-removes-2m-plastic-bottles-from-lagos-streets/ https://leadership.ng/2019/08/06/biogas-as-alternative-to-fossil-fuels/ premium times https://www.premiumtimesng.com/news/more-news/330933-reps-move-to-criminalise-use-of-plasticbags.html https://www.premiumtimesng.com/news/more-news/346514-environmentalists-propose-tighterrestrictions-for-plastic-wastes.html the punch https://punchng.com/reps-push-bill-prohibiting-plastic-bags-usage/ https://punchng.com/ecobank-promotes-healthy-environment-with-plastic-for-cash-programme/ https://punchng.com/what-then-shall-we-eat-and-drink/ https://punchng.com/ecobank-removes-two-million-plastics-from-lagos-streets/ https://punchng.com/sanwo-olu-urges-manufacturers-to-use-recyclable-packaging-materials/ 756 introduction the meeting of togu simorangkir, the initiator of tim 11 invites to close toba pulp lestari (tpl), with president joko widodo at the state palace on august 6, 2021, seemed to open a new chapter of land conflict in the lake toba area. when meeting the president, togu, a representative of lake toba's indigenous people, can convey aspirations, anxiety, sadness, and anger because lake toba is damaged. did the meeting solve the problem? not, but it has shown the government's strong commitment to resolving the conflict. because resolving conflicts must involve the conflicting parties and through legal instruments. land conflicts in the lake toba area involved three regencies included in the pt tpl concession area, namely humbang hasundutan, north tapanuli and toba, where there were recorded 50,000 hectares of forest/incense gardens that had been deforested since 1990. as a result, around 50% of incense production in tano batak decreased. then other livelihoods that have been lost since 1990 are fish ponds with an estimated 6,000 hectares spread over seven sub-districts in toba regency, namely parmaksian, bona tua lunasi, uluan, silaen, sigumpar, sianta and narumonda (indorayon-toba pulp lestari, 2021). the presence of pt tpl also made rice fields' productivity continue to decline. water has been lost and polluted. pests reproduce due to the use of chemicals at the factory in sosor ladang. it causes the environment to be polluted because almost all indigenous communities in tano batak who live together or side by side with the pt tpl concession are contaminated with chemical fertilizers, herbicides, pesticides, insecticides and implementation of the concept of sustainable development in resolving indigenous law community conflict volume: 3 number: 3 page: 756 – 767 1tumpal simanjuntak, 2ratih lestarini 1,2universitas indonesia, indonesia corresponding author: tumpal simanjuntak email: tumpalsimanjuntak353@gmail.com article history: received: 2022-07-13 revised: 2022-08-14 accepted: 2022-11-11 abstract: this study aims to explain the concept of sustainable development that needs to be implemented in resolving conflicts between indigenous peoples and how the government is making substantial efforts to realize sustainable development. this study uses a socio-legal approach because it uses non-legal elements. the results of the study show that the values contained in the concept of sustainable development can be a means of resolving land conflicts of customary law communities. sustainable development is also aligned with planning for sustainable use of land resources. the implementation of the concept of sustainable development in solving problems of conflict resolution of customary law communities is carried out through achieving goals with political will, consistent government customary law and companies, the responsiveness of stakeholders, including local governments, to land conflicts, and the establishment of a sustainable maintenance system. keywords: conflict, indigenous peoples, sustainable development. cite this as: simanjuntak, t., lestarini, r. (2022). “implementation of the concept of sustainable development in resolving indigenous law community conflict.” international journal of environmental, sustainability and social sciences, 3 (3), 756 – 767. mailto:tumpalsimanjuntak353@gmail.com 757 fungicides. so when it rains, the rest of the pesticide will flow into the river, which the community uses as a water source (indorayon-toba pulp lestari, 2021). land tenure conflicts between customary law communities in lake toba (kdt) with pt toba pulp lestari (tpl) is a land conflict that has been going on for a long time, since 1987 (±35 years) and has not yet received a final resolution. the presence of pt inti indorayon utama (iiu), which has now changed its name to pt toba pulp lestari (tpl), has inscribed a long history of community resistance in tapanuli. since the 1980s, when this company was just founded, the resistance movement has emerged. the trigger is land grabbing and environmental pollution around the factory. the resistance movement finally paid off. on march 19, 1999, president bj habibie temporarily suspended pt iiu's operations. the decision was warmly welcomed by the people and was considered a victory for the people's movement (delima et al., 2021) however, this corporation was reopened in president abdulrahman wahid's leadership era. during a cabinet meeting on march 10, 2000, chaired by vice president megawati sukarnoputri, it was decided to close the rayon factory but reopen the pulp mill. this decision sparked public anger, so the resistance was rekindled. against resistance emerged from the indigenous peoples in pandumuan village and sipituhuta village, as well as other indigenous peoples in the tano batak area, which is in the concession area of pt tpl (delima et al., 2021), where there are 23 indigenous communities spread over 5 lake toba regencies that conflict with the company, with a total customary area that is claimed unilaterally as a company concession of around 20,754 hectares (delima et al., 2021). this conflict occurred for several reasons, namely the claims of the toba lawyers to their plantation and agricultural land being converted into eucalyptus plants through forest concession rights (hph) granted by the minister of forestry. conflicts/disputes that last a long time and are not resolved one day can trigger broader social conflicts, which are rooted in injustice in access to land tenure/ownership (sumardjono, 2018). there are conflicts with pt toba pulp lestari (tpl). there are conflicts with national strategic tourism projects and large-scale food development programs (food estate). land conflicts between indigenous peoples in lake toba (kdt) with pt toba pulp lestari (tpl) show that the state has not been able to provide protection and justice for the fulfillment of the rights of indigenous peoples. whereas the state recognizes and respects customary law community units and their traditional rights as long as they are still alive and by the development of society and the principles of the unitary state of the republic of indonesia, which are regulated by law (undang-undang dasar, 1945). even considering the constitutional court's decision, it is stated that the customary law community is constitutionally recognized and respected as "rights bearers," which can also be burdened with obligations. so as legal subjects in a society that has become a state, customary law communities must receive attention as other legal subjects when the law wants to regulate, primarily regulating in the context of allocating sources of life (putusan mahkamah konstitusi nomor 35/puu-x/2012). thus, the government should put the position of indigenous peoples standing on equal footing in national development, namely equality between economic and social aspects. undue delay in resolving conflicts between indigenous peoples is due to the concept of national economic growth still being carried out using a conventional development approach. therefore, this condition indicates the need for a sustainable development model that simultaneously produces sustainability from an economic, social and environmental perspective in the three growth paths that continue to move forward (aziz et al., 2010). in addition, the affirmation of the concept of sustainable development has become a guideline in the national 758 economy, which is carried out based on economic democracy with the principles of togetherness, efficiency, justice, sustainability, environmental insight, independence, and maintaining a balance of progress and national economic unity (undangundang dasar 1945 pasal 3 ayat 1). the noble values contained in the concept of sustainable development should be able to prevent land conflicts of customary law communities as well as being an antidote as an alternative solution that the government can take. it is because the concept of sustainable development has been adopted in various "hard law" instruments, such as conventions and decisions, to show that the development of sustainable development has obtained a reasonably strong legal position (wibisana, 2013). even sustainable development can function as a direction for decision-making in the legislative, judicial, and administrative institutions (wibisana, 2013) so that the government can use the concept of sustainable development as a means to maintain and restore the fundamental rights of indigenous peoples, over the control of land rights from investors/companies. however, suppose you look at the reality of the prolonged land conflict between indigenous peoples in lake toba (kdt) with pt toba pulp lestari (tpl) above. in that case, it raises the question of why the concept of sustainable development needs to be implemented in addressing the problem of resolving conflicts between indigenous peoples. in addition, questions arise regarding how the government's efforts through concrete government administration actions realize the concept of sustainable development as a means of resolving conflicts between indigenous peoples. this paper is divided into 4 (four) parts to answer the questions above. the first part is an introduction to the first part as described previously. the second part of the research methods uses socio-legal research methods. the third part will discuss the concept of sustainable development, the existence of indigenous peoples and the implementation of the concept of sustainable development as a means of resolving conflicts between indigenous peoples. in contrast, the fourth section discusses the conclusions and suggestions. method this research was conducted through socio-legal research methods to answer the substance of the questions above. socio-legal studies are law studies using legal and social science approaches (hakim, 2016). the choice of socio-legal research method is because the discussion of this research does not only cover legal science but also requires a study that links legal science with sociological, political and economic dimensions. the analysis uses a prescriptive approach by describing, explaining and providing legal views on the concept of sustainable development as a means of preventing and resolving land conflicts between indigenous peoples and investors/companies. results and discussion sustainable. development sustainable development consists of two words: development and sustainable. development is a coordinated effort to create more legitimate alternatives for citizens to fulfill and achieve their most human aspirations (kartono & nurcholis, 2016). meanwhile, sustainability is defined as the existence of a system that can survive and continue to function in the long term, even across generations (nugroho, 2021). this "sustainability" principle became very well known when it was adopted into the concept of "sustainable development" by the united nations commission on development and the environment (wced), otherwise known as the "brundtland commission" in 1984-1987 (nugroho, 2021). the initial period of determining 759 sustainable development by the united nations is a milestone in the history of implementing sustainable development in various countries. sustainable development is a process of change that can meet the needs of the present generation without compromising the ability of future generations to meet their own needs (nugroho, 2021). three essential elements support the pattern of sustainable development, namely sustainability: (a) economic growth, (b) social development and (c) protection of ecological functions and environmental carrying capacity, all of which are intertwined in an interdependent relationship with each other so that it is three pillars supporting the long-term sustainable development process at the local, national and global community levels (nugroho, 2021). these three elements form balance and harmony in realizing social justice. sustainable development has three main objectives: 1. economically viable: dynamic economic development, 2. socially-politically acceptable and culturally sensitive: development that is socio-politically acceptable and sensitive to cultural aspects, and 3. environmental friendly: environmentally friendly. then sustainable and environmentally sound development has 5 (five) main and main principles known as rio principles. the five principles include (1) intergenerational equity, (2) intragenerational equity, (3) precautionary principle, (4) conservation of biological diversity, and (5) internalizing environmental costs and incentive mechanisms (santosa, 2021). the purpose rio principles is to create a balance through synergy between the state, the private sector, and civil society in the arrangement of natural resources (abdoellah, 2016). the success of sustainable development does not only depend on the economic sector. however, it requires intervention from the power holders, in this case, the government, to implement sustainable development to achieve equitable welfare distribution (sim.ciptakarya.pu.go.id). the united nations conference on the environment in rio de janeiro has brought new developments in the principles of sustainable development (the brundtland commission) as a reaction to the conventional view of the formation of development and environmental law within the framework of environmental law after the 1972 stockholm declaration, and dissatisfaction with the implementation of law hl-82 in indonesia (silalahi, 2003). the idea in the brundtland commission report, which culminated in the united nations conference on the environment in rio de janeiro in 1992, was to perfect the process of establishing environmental law after the stockholm declaration and improving (amending) the indonesian hl law (silalahi, 2003). the application of the principles of sustainable development in indonesia was first contained in law number 4 of 1982 concerning the basic provisions for environmental management. it is contained in consideration of law no. 4 of 1982, which states that in utilizing natural resources to promote public welfare as contained in the 1945 constitution and to achieve a happy life based on pancasila, "it is necessary to strive for the preservation of environmental capabilities in harmony with the environment. and balanced to support sustainable development carried out with an integrated and comprehensive policy and taking into account the needs of present and future generations” (undang-undang nomor 4 tahun 1982) then the principle of sustainable development is reaffirmed in article 3, which states: "environmental management is based on the preservation of harmonious and balanced environmental capabilities to support sustainable development for the improvement of human welfare" (undang-undang nomor 4 tahun 1982), where the purpose of environmental management is carried out in order to achieve harmonious relations between humans and the environment as the goal of developing indonesian people as a whole, and the implementation of environmentally sound development for the benefit of present and future generations (undangundang nomor 4 tahun 1982). 760 if you look at the nomenclature in law no. 4 of 1982, the term sustainable development has not been used, but in essence, it has reflected the principles of sustainable development. this principle is contained in a statement called sustainable development and implementing environmentally sound development for the benefit of present and future generations. furthermore, law no. 23/1997 on environmental protection and management (as a replacement for law no. 4/1982) incorporates the concept of sustainable development. this provision is considered in law no. 23 of 2007, namely, the utilization of natural resources is carried out with sustainable development with an environmental perspective based on an integrated and comprehensive national policy by taking into account the needs of the present and future generations (undang-undang nomor 23 tahun 1997). further regulation of sustainable development is contained in the principle of law no. 23 of 1997, which essentially states: "environmental management is carried out on a sustainable basis to realize sustainable development and is environmentally sound. the meaning of the principle of sustainability implies that everyone bears their obligations and responsibilities to future generations and each other in one generation (undang-undang nomor 23 tahun 1997). in order to carry out these obligations and responsibilities, the environment's ability must be preserved. the preservation of environmental capabilities is the foundation for continued development (undangundang nomor 23 tahun 1997). strengthening the concept of sustainable development is carried out by including it as the basis of the national economy as regulated in article 33 paragraph (4) of the 1945 constitution, which essentially states that the national economy is organized based on justice, sustainability, environmental insight, independence, and by maintaining a balance of progress and national economic unity. therefore, the concept of sustainable development in indonesia is not just a mere concept/theory/guideline but has become a normative rule outlined in constitutional regulations and laws. after the issuance of law no. 32 of 2009 as a substitute for law no. 23 of 1997, the concept of sustainable development is still the basis for national economic development. where sustainable development is defined as a conscious and planned effort that integrates environmental, social and economic aspects into a development strategy to ensure the integrity of the environment as well as the safety, capabilities, welfare, and quality of life of present and future generations (undangundang nomor 32 tahun 2009). then law no. 32 of 2009 states that the principle of environmental protection and management is carried out based on the principle of sustainability and sustainability. what "principles of sustainability and sustainability" means that everyone bears obligations and responsibilities to future generations and each other in one generation by making efforts to preserve the carrying capacity of the ecosystem and improve the quality of the environment (undang-undang nomor 32 tahun 2009). in its development, law no. 32 of 2009 was amended by the issuance of law no. 11 of 2020 concerning job creation. this law does not change the concept of sustainable development, which is the basis for the considerations, principles and objectives of law no. 32 of 2009. however, not including the concept of sustainable development in the considerations, principles and objectives of law no. 11 of 2020 shows the government's inconsistency. realize the implementation of the national economy based on sustainable development as mandated by article 33 paragraph (4) of the 1945 constitution. sustainable development has three main pillars that are mutually sustainable, including: 1. economic growth, namely maintaining stable economic growth by restructuring the productive system to save resources and energy. 2. social sustainability ensures social justice in the distribution of wealth and social services. 761 3. environmental sustainability, namely by keeping the living environment comfortable and safe through zero emission (sim.ciptakarya.pu.go.id). status of indigenous law communities. at first, the term customary law community was put forward by van vollenhoven meant to show indigenous people indigenous indonesians. the dutch political policy confirmed it at that time, namely article 131 is (indische staatsregeling) 1939, then indonesian citizens were divided into three namely indigenous, european and eastern foreigners. the elaboration of these differences in citizens has the consequences of legal diversity (pluralistic legal system). customary law means "law that is not based on the regulations made by the dutch east indies government or other means of power to be joint and carried out by the former dutch power itself” (wingnjodipuro, 1983). in essence, customary law communities have the following characteristics: (1) a group of residents who share a common ancestor (genealogical), (2) live in a place (geographically), and (3) have a common purpose in life to maintain and preserve values and norms. norms, (4) a customary law system is enforced which is adhered to and binding, (5) led by customary heads, (6) the availability of a place where the administration of power can be coordinated, and (7) a dispute resolution institution is available between the customary law community and fellow ethnicity or different nationality (thontowi, 2013). the existence of legal communities has been recognized by the state as mandated in article 18b paragraph (2) of the 1945 constitution article 18b paragraph (2), which states: "the state recognizes and respects customary law community units and their traditional rights as long as they are alive and by the development of society and the principles of the unitary state of the republic of indonesia, which are regulated by law". it confirms that the state recognizes and must protect the values of local wisdom that still apply to indigenous peoples. the emergence of indigenous law community disputes. the main factor causing land conflicts is national development oriented towards economic improvement and growth. along with the growth of national development, the demand for land/land has increased, while the availability of land is relatively constant. land disputes in the community are increasing every year and occur in almost all regions in indonesia, both in urban and rural areas. land cases that often occur when viewed from the conflict of interest of the parties in land disputes include (1) people dealing with the bureaucracy, (2) people dealing with state companies, (3) people dealing with private companies, and (4) conflicts between people. the conflicts between the people and investors, among others, occurred because of the forced control of land/land of customary law communities who previously existed and resided in the land area controlled by the company (sumardjono, 2005). it was further explained that there were at least 5 (five) primary sources of conflict in the land sector: (1) sources of structural conflicts related to inappropriate policies and decision-making from the central government to regional governments. (2) sources of conflict of interest include political, economic, and cultural interests. (3) sources of value conflicts related to issues of custom, ideology and interpretation of religious values. (4) psychological and social conflicts are related to misperception, negative attitudes and group and regional identity problems. (5) data conflicts related to the interpretation of the data and the manipulation of the data whose form is noticeable, for example, the manipulation of the history of the land itself (thontowi, 2013). the causes of land conflicts, especially against customary law communities, indicate that the government's policies are weak to prevent potential conflicts that will occur over a policy. based on the description of the causes of land conflicts above, it can be concluded that land disputes occur due to the desire to control natural resources. meanwhile, on the other hand, the government does not pay attention to the social conditions of indigenous peoples and their 762 survival when granting licensing approvals to companies/investors. so there was a land conflict by forcibly seizing the land/land of the customary law community. this incident can be seen in the case study in this study, where land tenure conflicts occur between indigenous peoples in lake toba (kdt) with pt toba pulp lestari (tpl). it is just that the conflict is not single, but three, namely the conflict between the indigenous people of toba and pt toba pulp lestari (tpl). there is also an intersection between national strategic tourism projects and large-scale food development programs (food estate) (amanda, 2021, beritasatu.com). the urgency of regulatory harmonization. in general, the existence of customary community arrangements has been guaranteed as stipulated in article 18b paragraph (2) of the 1945 constitution, which has been described above, then the recognition of customary land rights is expressly regulated in law number 5 of 1960 concerning basic agrarian regulations. this arrangement is contained in article 3 of law no. 5 of 1960, which stipulates that the implementation of layout rights and similar rights of customary law communities must be regulated and implemented in such a way by the national and state interests, based on national unity and must not conflict with other higher laws and regulations (simarmata, 2018). increased economic growth and national development impact the exploitation of natural resources in the forestry, mining and plantation sectors. it was marked by the promulgation of law number 41 of 1999 concerning forestry as amended by law number 19 of 2004 concerning stipulation of government regulations instead of law number 1 of 2004 concerning amendments to law number 41 of 1999 concerning forestry into constitution. law number 39 of 2014 concerning plantations and law number 4 of 2009 concerning mineral and coal mining as amended by law number 3 of 2020 concerning amendments to law number 4 of 2009 concerning mineral and coal. the issuance of these three laws is not in line with the spirit contained in the uupa regarding the recognition of customary community land rights. for example, the forestry law does not comply with the concept of the uupa, which abolishes domain-verklaring, resulting in two errors. first, the forestry law views state forests as state property, while the loga (in articles 1 and 2) states that the state is not the land owner. land in indonesia. second, including ulayat land in the category of state forest has the same meaning as the state domain in 1870, which views customary lands as part of state land that is not free (panggabean, 2020). the root of the conflict is the non-implementation of the pro-people basic agrarian law from the new order until now. in addition, the ratification of sectoral laws, namely the forestry law, plantation law, and minerba law, does not refer to the uupa. there is still a view that the sectoral law is not related to agrarian matters even though what is meant by agrarian is earth, water, space and natural resources in them as a unified whole (panggabean, 2020). in addition to disharmony between the loga and sectoral laws, other problems also occur related to not all provincial and district/city local governments having regional regulations related to the recognition and protection of the rights of indigenous peoples. it can be seen with at least 5 (five) provinces with regional regulations, namely the bali provincial regulation number 4 of 2019 concerning traditional villages in bali, the papua province special regional regulation number 23 of 2008 concerning the ulayat rights of indigenous peoples and individual rights of citizens. customary law community on land, regional regulation of the province of the special region of aceh number 7 of 2020 concerning the implementation of customary life, regional regulation of central kalimantan province number 1 of 2010 concerning amendments to regional regulation of central kalimantan province number 16 of 2008 concerning dayak indigenous institutions in central kalimantan and regional regulation of west sumatra province number 6 of 2008 concerning ulayat land and its utilization. the determination of the existence of customary rights 763 is carried out by the local government (pemda) by involving the customary law community in the area, customary law experts, ngos and agencies related to natural resources (panggabean, 2020). integration of customary law community conflict resolution. disputes over land rights of indigenous peoples have been going on for a long time and occur in almost every region of the archipelago, where the problems occur across sectors. so far, dispute resolution has been carried out partially and not comprehensively. hence, it takes a long time, and an undue delay causes uncertainty for the survival of indigenous peoples. in the case between indigenous peoples in lake toba (kdt) with pt toba pulp lestari (tpl), the conflict has been going on for 30 years, and there is no concrete legal solution yet. land issues cover various sectors that have often given rise to problems and disputes relating to large-scale land use by the forestry sector, mining transmigration, public works/settlements and regional infrastructure (sujadi, 2004). therefore, the government needs to focus more on promoting the concept of sustainable development in resolving disputes over customary law land rights that are integrated between stakeholders starting from the ministry/agency at the center, provincial and district/city governments, business actors, customary law experts, leaders/ traditional leaders and involve community participation through ngos that are concerned with indigenous peoples. integrated solutions will be able to map out potential social conflicts, prevent conflicts, overcome obstacles/obstacles and predict the survival of indigenous peoples in the future. so that economic growth, social sustainability, and environmental sustainability can be maintained. resolving conflicts between indigenous and tribal peoples is part of applying the values contained in the concept of sustainable development (rio principles), which integrates three values: economic, social and environmental. also in line with the concept of planning for sustainable use of land resources. the concept of planning for sustainable use of land resources itself has been affirmed by the food and agriculture organization (fao) as a planning concept for the sustainable use of land resources. the integrated approach used for planning the use and management of land resources is to make optimal and informed choices about the future use of the land itself (sujadi, 2021). it is achieved through interaction and planning with stakeholders in making national, provincial and local decisions. the plan will enable all stakeholders to jointly decide on sustainable, equitable and economical use of land and exercise oversight over its implementation (sujadi, 2021). in this regard, the central government and local governments, as described above, should have the legal responsibility to provide legal protection and certainty to the land rights of indigenous peoples. this settlement also serves to overcome the inequality in land tenure by the objectives of the agrarian reform principle. the integrated solution starts with careful government pre-planning and mapping integration as the basis for spatial planning. planning itself pays attention to and accommodates basic needs and regional aspirations, then is adjusted to development needs at the central level. implementing the concept of sustainable development as a means of resolving conflicts with indigenous law communities. van meter and van horn formulate the meaning of implementation, namely: "those actions by public or private individuals (or groups) that are directed at the achievement of objectives outlined in prior policy decisions." (actions taken either by individuals or government or private individuals or groups that are directed at achieving the goals outlined in the policy decisions) (https://core.ac.uk/reader). nakamura recommends five success criteria for implementing a program or policy, namely: 1. achievement of goals or results. a policy or program is made to obtain the desired results. even though the policy has been formulated and implemented, the results achieved cannot be 764 measured, felt, or observed and enjoyed directly by the community members, the program is meaningless. the government has a frame of reference for applying the concept of sustainable development. the concept has been manifested in various national regulations, from constitutions to laws. the state's political will is manifested in the government's legal and political policy. in particular, legal politics regarding ulayat rights cannot be separated from the politics of agrarian law in general. where the direction of the national agrarian law policy is made, it is automatically attached to ulayat rights. if the politics of national agrarian law is responsive, then the legal policy on customary rights will also be responsive (ginting, 2012). region lake toba (kdt) on the one hand and pt toba pulp lestari (tpl) so that no one is harmed. 2. efficiency. provide an assessment of whether the quality of performance contained in the implementation is proportional to the costs incurred. efficiency in program implementation is related to the costs incurred, the quality of program implementation, implementation time, and the resources used. thus, a program can be well implemented if the best comparison or program quality is compared with the costs, time, and energy used. the loga also provides a proportional place for customary law, as stated in article 5 that the agrarian law applicable to earth, water and space is customary law that has been drafted and does not tend to challenge the principle of unification. it indicates that the loga has a responsive character because the law that has customary law can be seen as a responsive law (ginting, 2012). in addition, the customary law tradition adheres to a responsive legal development strategy (ginting, 2012). therefore, it takes a strong political will from the government and local governments as state administrators who have the function and authority to put land conflicts of customary law communities as a priority that must be resolved. if this is done, the conflict will not be prolonged and can be resolved entirely so that the rights of the indigenous peoples in tano batak, which pt tpl has controlled, can be re-utilized. the government, in this case, the ministry of agrarian affairs and spatial planning/national land agency/ministry, is an element of state administration as regulated in article 2 of law no. 5/1960, which has authority in the land sector, including the settlement of land disputes. the resolution of land conflicts is a form of implementing the concept of sustainable development to balance the use and utilization of limited land with the development of human life in terms of social, economic, and ecological aspects (habibah et al., 2019). these three aspects (economic, social, and environmental aspects) will create sustainable conditions. so that these three aspects of sustainable development can ensure sustainability, justice, and efficiency, it is necessary to regulate existing structures and spatial patterns, one of which is land use management (habibah et al., 2019). the parties needing land are not allowed to choose their land because it can cause overlapping. its implementation in the regions must pass through one door, namely, the regional head, so the relevant agencies must sit together to coordinate with each other (habibah et al., 2019). integrating land use policies between ministries/agencies and local governments is needed to map the social conditions of indigenous peoples and prevent land conflicts. 3. satisfaction of the target group. the criteria for satisfaction of the target group are very decisive for the participation and response of community members in implementing the program and managing the program's results. without the satisfaction of the policy targets, the program will not have any significance for the target group. this form of integrated settlement is undoubtedly essential in resolving land conflicts between indigenous peoples in lake toba (kdt) and pt toba pulp lestari (tpl) so that the residential and agricultural lands of indigenous peoples in the lake toba (kdt) can be enclave from the hgu area of pt toba 765 pulp lestari (tpl). considering that the settlement in question is a long wait, the indigenous peoples have expected lake toba to continue their lives based on local cultural wisdom. this form of integrated settlement is, of course, essential in resolving land conflicts between indigenous peoples in lake toba (kdt) and pt toba pulp lestari (tpl) so that the land where indigenous people live and incense plantations in the lake toba (kdt) area can be enclaved from the hgu area of pt toba pulp lestari (tpl). considering that the settlement is a long wait expected by the indigenous peoples of lake toba (kdt) to continue their lives based on local cultural wisdom. 4. client responsiveness. with positive responsiveness, it is sure that the participation of indigenous peoples in lake toba (kdt) will increase. the community will have a sense of belonging to the policy and the success of the implementer. it means that the policy will be easy to implement. in addition to land conflicts between indigenous peoples in lake toba (kdt) and pt toba pulp lestari (tpl), customary law community disputes related to land tenure also almost occur in various regions in indonesia. therefore, the government needs to map out the obstacles faced in resolving customary land disputes so that a systemic settlement can be carried out by prioritizing local wisdom. thus, an active role from the local government as a leading sector that is more aware of the values and local wisdom of the indigenous peoples in their area. the roles and responsibilities of the provincial and regency/municipal. governments in providing legal protection and justice can be carried out in two ways. first, placing the position of indigenous peoples as a priority in regional development. both local governments are not controlled by the economic power of business actors/capital owners. the authority of the regional government is regulated in appendix i letter j division of government affairs in the land sector law number 23 of 2014 concerning regional government (uu pemda) (indonesia, regional government, law number 23 of 2014). in addition, the authority of the regional government in resolving customary land disputes can be found in law number 7 of 2012 concerning handling of social conflicts and government regulation number 2 of 2015 concerning implementing regulations of law number 7 of 2012 concerning handling of social conflicts (pp pks). in the pks law, the authority of regional governments is regulated for conflict prevention by (a) maintaining peaceful conditions in society; (b) developing a system of peaceful dispute resolution; (c) reducing potential conflicts; and (d) establishing an early warning system (indonesia, social conflict handling, law no. 7 of 2012). 5. system maintenance. it means that maintenance is carried out on the results achieved. without an adequate and continuous maintenance system, no matter how good a program or result is, it will stop when the primary form of the program always fades. so the resolution of land conflicts between indigenous peoples in lake toba (kdt) and pt toba pulp lestari (tpl) requires political will from the government. the government and regional governments are obliged to reduce potential conflicts in the community through planning and implementing development that considers the community's aspirations. it reaffirms that political will has been embodied in positive legal norms, so the problem is more with implementing the values contained in the concept of sustainable development. the settlement pattern that needs to be carried out by the government, especially the minister of environment and forestry, in resolving land conflicts between indigenous peoples in lake toba (kdt) and pt toba pulp lestari (tpl) is to establish land/areas controlled and managed by legal communities to become customary forests. . this is in line with the government's commitment to protecting indigenous peoples and their local wisdom, which is increasingly evident with the issuance of the minister of environment and forestry regulation number p. 9 of 2021 766 concerning social forestry management. in the regulation, the government's commitment is clarified by establishing a map of customary forests and indicative areas of customary forests signed by the minister of environment and forestry covering an area of ± 1,090,755 ha (ppid.menlhk.go.id). thus, social justice, which is the nation's ideal, can be realized by providing guarantees for the continuity of the livelihoods of indigenous peoples in region lake toba (kdt). conclusion research on sustainable development in resolving conflicts between indigenous and tribal peoples can be concluded in three ways: land conflicts with customary law communities have been going on for a long time and occur in almost every region in indonesia. so far, the administrative actions taken by the government have not been able to resolve land conflicts, thus causing a prolonged conflict ultimately. the values contained in the concept of sustainable development can be a means of resolving land conflicts of indigenous peoples. sustainable development is also aligned with planning for sustainable use of land resources. the implementation of the concept of sustainable development in solving problems of conflict resolution of customary law communities is carried out through achieving goals with political will, consistent government customary law and company, the responsiveness of stakeholders, including local governments, to land conflicts, and the establishment of a sustainable maintenance system. the government needs to develop an integrated pattern for resolving land conflicts of customary law communities based on sustainable development by involving all stakeholders. it can be applied in resolving conflicts between indigenous peoples in lake toba (kdt) and pt toba pulp lestari (tpl) through the government's firmness, especially the minister of environment and forestry, by stipulating land/areas controlled and managed by legal communities to become customary forests where the determination of customary forest is in line with the government's commitment to protecting mha and their local wisdom. references abdoellah, o. s. 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(1982). pengantar dan asas-asas hukum adat. gunung agung. https://doi.org/10.36418/syntax-literate.v6i2.2243 https://doi.org/10.33331/rechtsvinding.v7i2.251 https://doi.org/10.21143/jhp.vol34.no4.1448 https://doi.org/10.20885/iustum.vol20.iss1.art2 https://doi.org/10.21143/jhp.vol43.no1.1503 202 opinions on content that are extremely controversial on the indonesian twitter volume: 4 number: 1 page: 202 210 nuruzzaman nuruzzaman1, ahmad sihabudin2, jamalullail jamalullail3 1graduate school of communication science doctoral program, universitas sahid jakarta, indonesia 2university of sultan agung tirtayasa, indonesia 3university of sahid jakarta, indonesia corresponding author: nuruzzaman e-mail: noeruzzaman@gmail.com article history: received: 2022-11-24 revised: 2023-01-10 accepted: 2023-01-17 abstract: the influence of media technology extends beyond their importance to human existence to the point where they are being utilized to disseminate revolutionary propaganda in the form of hate speech. according to mcluhan's idea, for communication phenomena to occur through the use of media, it must do more than consider the medium in which the message will be delivered. in analyzing the context of the message on a specific platform, this investigation on twitter in indonesia demonstrates how twitter has become a facilitator of extremism and an accelerant of radicalization. in contrast to the common belief that radicalism has a single meaning, this study aims to explain why the media and messages can only substantially alter the mode of communication if they are backed by ideological components and features of the technology itself in indonesia. keywords: radical contents, radicalism, social media, digital communication. cite this as: nuruzzaman., sihabudin, a. & jamalullail. (2023) “opinions on content that are extremely controversial on the indonesian twitter” international journal of environmental, sustainability, and social sciences, 4 (1), 202 210. introduction according to antony (2008), "social media" is a subset of new media in which consumers may actively create, distribute, and evaluate material. although kaplan & haenlein (2010) describe social media as a set of online applications based on the concept and technology of web 2.0 that let users create and share content, others use the term to refer to a more general phenomenon involving the usage of the internet. it is now beyond dispute that political and ideological movements can and do expand on a local, national, and even international scale using social media platforms linked by digital networks. social media is being used as a platform for right-wing ideology on a local level, as seen by the rise of pegida and its online presence (schwemmer, 2021). twitter's usage of social media is a good illustration of this phenomenon. these days, many people turn to social media platforms like twitter to keep up with the news (kim & sin, 2015; mitchell et al., 2013). the paper focuses on the message's context inside social media, specifically how it relates to extremism. the ease with which extremist views, ideas, and propaganda may be shared through social media is alarming. transnational ideology, which flourishes and spreads through platforms like twitter and facebook, is an integral part of the growth of religious extremism. instigating a conceptual discussion regarding interactions in digital communication medium is the proliferation of messages associated with radicalism on social media. some have hypothesized that the rise of extremist material on social media is due to the negative effects of online interaction, including dysfunctional behavior, a lack of community, less privacy, a weaker democracy, and more social mailto:noeruzzaman@gmail.com 203 isolation (kavanaugh et al., 2000; putnam, 2000). "face-to-face radicalization has been substituted by internet radicalization," as stated by sageman (valentini et al., 2020). using mcluhan as a lens (mcluhan, 1994), this paper wants to show how technology affects people's thoughts and actions in society via my study of radical content on twitter, especially in 2019–2021. in other words, this paper wants to explain how people's tastes in information associated with radicalism are influenced by technology and how they express those tastes on the social media network twitter. in addition, this article demonstrates how twitter's impact on the plural meaning of radicalism varies depending on the user, the user's ideological choices, and twitter itself. discourse. foucault's definition of discourse (o’farrell, 2005) emphasizes the relationship between authority and information. disclosing the nature of one's power is crucial when analyzing conversation. according to foucault (as cited in (mills, 2004)), power is an element that contributes to the construction of discourse since it is diffused (disseminated) via social connections and permits the emergence of diverse patterns of human behavior within a society. statements on the same issue may be collected together and made to make sense, giving rise to a discourse in its own right (foucault in (parker, 1990)). discourse is composed of many parts. according to hajer (1993 in (eriyanto, 2020)), discourse consists of a collection of ideas, conceptions, concepts, and categories that are formed via certain behaviors and then applied to the world to give it meaning. the following topics are brought into sharper light by this definition: discourse is an "assemblage of ideas, thoughts, or concepts"; discourse is created, reproduced, and modified by social actors; discourse is constructed by actors who have a stake in how others interpret reality; and discourse is bounded and restricted to specific social contexts (eriyanto, 2020). discourse and political power. there is a connection between the political dynamics of a location or nation and the messages that are created by actors from certain social backgrounds in the process of discourse production (panjaitan, 2020). in accordance with all of this, the political process is seen as a contestation of discourse by discourse coalition theory (hajer, 1995 in (eriyanto, 2020)). discourse is developed as a venue for expressing the interests or conveying the stance of players in relation to a specific subject based on the interests of political actors. the constructed discourse is also broadcast to the general public in an effort to sway as many of the intended audiences as feasible. discourse competition also occurs when multiple actors try to persuade the public that the discourse they convey deserves support and when those actors compete to establish a dominant discourse on a given issue, with the goal of having that discourse ultimately govern the decision-making process and, ultimately, the formation of policy. statements in the news media, on social media, and in television appearances are all examples of competitive discourse that contribute to the formation of the dominant discourse (hajer, 1995 (eriyanto, 2020)). those in positions of authority also have challenges maintaining their dominance in radical speech. whoever can establish themselves as the dominant party in the radical discourse space does so in large part because of how that discourse has developed and what the public has been most likely to absorb. therefore, organizations with different agendas or interests in the radical discourse will attempt to fill that space with conceptions, understandings, knowledge, and ideas consistent with their objectives, with the hope that these things would be accepted as facts or universal truths by the public take in information and join the conversation (haramain et al., 2020). radicalism in indonesia. there is a constant discussion in indonesia about extremism and radical movements. terrorism and radicalism go hand in hand, and radicalism is frequently seen as the driving force behind terrorist acts. in this setting, islamic political populist movements are often linked to extremism and terrorism because of the widespread belief that they arise in 204 response to government repression and political exploitation (panjaitan, 2020). the structuralist method examines radicalism in indonesia as a way of thinking and a social movement driven by economic disparity, political repression, and social class issues. islamic extremism in indonesia may be traced back to its inception and rapid growth in response to political persecution at the hands of the governing government and contemporary colonialism at the hands of the united states (jati, 2013). using islamic doctrine as both a foundation and a weapon, radicalism has come to be seen as a movement opposed to the indonesian state. that this is the case is bolstered by the indonesian government's portrayal of radicalism as a threat that all available measures, including legislative action, must eliminate. the indonesian government is trying to stamp out radicalism by, among other things, not recognizing or disbanding any radical organizations (panjaitan, 2020). undoubtedly, this is a driving force behind the increasingly divisive rhetoric surrounding public extremism in indonesia. furthermore, radicalism is understood to be a dynamic discourse in its propagation, prompting the government to take several measures to counteract it in public institutions like schools and universities (panjaitan, 2020). moreover, the topic of the terrorist movement is merely one part of the radicalization discourse in indonesia. many factors contribute to the growth of this discourse, including issues within the country's political and economic system (which includes democracy, capitalism, and imperialism) (panjaitan, 2020). there has also been significant growth in a radical speech in the context of ethnicity, religion, race, and intergroup (refers to sara) problems, particularly in online communities like social media (idris & adji, 2019). twitter as a discourse platform. twitter is a worldwide social media platform for forming information networks, including revolutionary messaging networks, and exchanging messages and news (idris & adji, 2019). features on twitter that allow users to communicate with other users without mediation, as well as the prospect of information becoming viral, make this social media network a cutting-edge political communication tool often utilized by organizations with political goals (van kessel & castelein, 2016). terrorists' use of twitter, which has evolved into a propaganda weapon in the indoctrination and recruiting process, has made it the platform with which they are most associated (djaballah et al., 2019). the platform is one of the most popular places for radical organizations to establish accounts and disseminate radical ideology since it permits more than 500 million messages to be submitted every day (djaballah et al., 2019). the twitter messaging network, a vital part of the radical discourse space, may also be utilized to sway public opinion in the direction of a group's priorities. based on the description above, the authors chose the study's title, “opinions on content that are extremely controversial on the indonesian twitter”. methods netnography and content analysis were used for data collection and interpretation in this study. netnography is a qualitative and interpretative research approach (ahuja & shakeel, 2017) that examines internet-related human behaviors and culture qualitatively (sahrasad et al., 2020). netnography is the application of ethnographic research methodologies to the virtual domain. in this work, netnography was selected as a technique that can record computer-mediated social interactions between humans. the netnographic method used in this study is a content analysis of the gathered tweets. this method allows academics to investigate the dynamics of virtual communities in more detail (ahuja & shakeel, 2017). netnography may assist scholars in determining the context of the radicalism-related twitter debate. researchers use the content analysis approach when examining tweets based on gathered observations. according to patton 205 (2002 as cited in (diddi, 2015)), content analysis refers to all attempts undertaken to identify the consistency and essential meaning of a collection of qualitative data. content analysis may be applied to a variety of data types, such as textual data, visual data, and audio data (stemler, 2015). data collection. this study collects data from twitter observations by collecting tweets mentioning extremism. i used the term 'radicalism' for this purpose. the selection of the term 'radicalism' is believed to be able to answer research questions since it is possible to see the sorts of dialogues or debates that occur when individuals discuss radicalism using these keywords. twitter's top tweets function is used to search for tweets containing the phrase "radicalism." the top tweets feature is suitable for this study because the algorithm is based on several factors, including the tweet's freshness, its relevance to the keywords used and the frequency with which users interact with tweets that use similar keywords, tweet engagement, which includes retweets, clicks, favorites, and impressions, as well as rich media or media types included in a tweet (such as images, videos, gifs, and polls). considered adequate justifications for using this characteristic in data collecting. observation of the monthly top tweets page for a set time and collection of a sample of tweets as research data. the sampling of tweets was based on the number of responses, likes, and retweets, which, according to the researcher, showed the virality of the top tweets. after collecting all tweets considered pertinent to this study, the analysis content was utilized to code, analyze, and classify the obtained data. limitations in data collection. it is indisputable that the data acquired is an overview or reflection of the setting and evolution of the discourse of radicalism, given that this study is qualitative research and the data is taken using the sampling technique of the top tweets feature. the author of this study, however, believes that the information gathered here adequately depicts the actual discourse of radicals. to back up the content analysis approach and provide data that can be used to explain the description of the evolution of discourse from 2019 to 2021, the researchers conducted an exhaustive literature reading procedure. the algorithm of the top tweets features also restricts the amount of data that can be collected utilizing the function. a tweet's freshness, relevance to keywords, user interaction, engagement, impressions, and rich media (if any) are all taken into account by the algorithm that determines which tweets should be shown as featured (such as images, videos, gifs, and polls). consequently, the twitter algorithm may be missing specific viral messages. the object of research. this study's subject is a selection of tweets gathered from a specified time frame using twitter's advanced search function. as was said before, the researcher analyzed the twitter account from which the sample tweets were first published to code them. what follows is a breakdown, by kind, of the information obtained from the various accounts. 1)news outlet (“news outlet accounts include twitter accounts detik.com, tirto.id, tempo, cnn indonesia, vice indonesia, dw indonesia, gelora news, republika”); 2) academist and activists accounts include twitter account; 3) political institutions and politicians and politician accounts include twitter accounts; 4) influencers; 5) communities and organizations; 6) talking points (“sample tweets from top tweets page on twitter and sample accounts category”) result and discussion management radical contents in twitter indonesia, 2019-2021. it has also occurred in indonesia that social media plays a significant role in the dissemination of ideological propaganda (muthohirin, 2015). these extremist groups are using social media to spread their ideology and shape the world's muslim communities; they are focusing especially on young people since they make up the platform's majority. the rise of islamic militancy is being facilitated and accelerated by online platforms (muthohirin, 2015). 206 similarly to muthohirin (2015), romario (2019) study discovered that the rise of social media platforms like instagram was significant in the propagation of extremism. as romario (2019) notes, twitter is one of the most popular social media platforms among young people, making it an ideal platform for disseminating hoaxes. this has resulted in the indonesian government promoting counter-radicalism using the same social media platforms. facal (2020) and woodward et al. (2014) demonstrate how radicals might use social media to distribute false information. utilizing demonization techniques words woodward et al. (2014) used to describe how radicals smear their opponents by staging newsworthy actions while simultaneously using the media as a conduit for spreading false information. current findings, based on content analysis of representative samples of trending tweets containing the keyword "radicalism," indicate that the formed discourse on radicalism can be understood as a space wherein people exercise the authority they possess, in this case the authority to upload tweets containing content containing related agendas. radicalism aims to establish and maintain hegemony over the field of speech. each participant in this radical discourse strives to achieve public legitimacy as a better party or a party that should be supported by establishing their ideas, understandings, or alliances with other participants or institutions. in the period between 2019 and 2021, various actors will strive for dominance in the discourse of radicalism in order to define and legitimize their ideas or understandings as accepted facts by the public. this will allow for the formation of common facts, the dissemination of which will strengthen the position and power of the actors or interest groups. in 2019, the broadest range of subjects was discussed; a lot of people are talking about the next presidential election in 2019; discussions about radical organizations are the norm. few people talk about pancasila and nkri, but many people talk about the dangers of universities being targeted by radicals and the propagation of ideology on college campuses. the radicalization of islam is often mentioned in concerns about intolerance and terrorism. for the first time, the administration is receiving criticism for handling the extremism problem. the momentum of the 2019 presidential election warrants more examination within the framework of the current discussion on extremism in indonesia. support for or criticism of candidate no. 01 and candidate no. 02, or more particularly jokowi and prabowo, dominates the radicalism conversation on twitter in the run-up to and immediately after the 2019 presidential election period. many interested players instantly abandon this area for radical debate once the political impetus has been obsolete, which is why it has been mostly dormant since mid-2020 when the intensity of radicalism discourse related to the 2019 presidential election began to decline. in this setting, the discourse on extremism around the upcoming 2019 presidential election centers on discussions about islamic educational institutions, tenets, and applications or practices. there is a widespread belief that a political actor or institution's standing may be inferred or even decided by how it relates to islam's tenets. assured islam. furthermore, radicalism discourse is an essential factor in determining the success of political actors or institutions in convincing the public regarding their efforts to involve the practices of islamic religious beliefs in the scope of policy formation or political decisions that impact or involve the public. in 2020, discourses on so-called "radical" organizations. two, it was around this time that islamophobia entered the public discourse. a common theme in discussions of islamophobia is skepticism among the general public about the dangers of radicalism, which is seen as an artificial problem that is pushed into the spotlight to single out muslims. three, debates persist over whether or not to adopt pancasila and nkri. fourth, concerns about communist ideology and the pki, considered dangerous to national security, began to be discussed. some citizens are beginning to voice their displeasure with the government's response to the radicalization problem. six, during 207 this time, there are fewer references to debates over presidential elections and partisanship (no. 01 vs. 02). seven, talks about schools are still in progress. midway through the year 2020, islamophobic rhetoric evolved, demonstrating widespread mistrust over the problem of radicalism, which is seen as inorganic and is focused squarely on muslims. after the conversation about the next presidential election started to wane, this dialogue developed and quickly gained momentum. since islam is being used as a political weapon in the 2019 presidential election, this is an intriguing topic to investigate further. the public's growing unease over the prominence of the subject of islamic extremism in the 2019 presidential election is said to be at the root of this doubt. in 2021, very little has been said about radical groups. there is an ongoing conversation about islamophobia that extends beyond the topic of extremist organizations. third, there are no longer overt discussions of presidential elections or polarization (no. 01 vs. 02). what does "radicalism" mean in 2019 and 2020 on twitter in indonesia? this trend exemplifies the skeptical stance of those who have begun to question the veracity of the problem of islamic radicalism. radicalism among twitter users. based on my findings, i conclude that twitter in indonesia is a hotbed of identity-driven extremism. now, when others are sometimes automatically tagged as radical on social media, this label is more potent than ever. suppose one were to criticize the government, for instance, they may be branded as a radical or referred to "kadrun", depending on the nature of the criticism and the causes being advocated for. suddenly, you will be considered a radical if you disagree with the topic. the first, radicalism is a religious practice of extremist groups that readily consider others as heretical, unbelievers, and deserving of death. this view is rooted in islam. the second school of thought holds that radical ideas stand in opposition to popular beliefs. in the indonesian context, where the prevailing ideology is known as pancasila, two ideologies are frequently associated with radicalism because of their perceived opposition to the philosophy at its core: 1) radical islamic groups, which are defined as groups that want to change pancasila with islamic sharia, and 2) communist groups, which are interpreted as groups that want to change pancasila. pancasila and communist thought. these two ideas have been around in some form or another in indonesia since at least the colonial period, and they are making regular appearances in the conversation on twitter even now. according to the third school of thought, radicalism is only a political instrument whose use is contingent on the individual or group using it. when it comes to a struggle for votes in a general election, the labels of radical organizations and pancasila groups are employed in indonesia. however, this interpretation of the term radicalism is restricted to the country's political environment. definitionally hazy, radicalism has been on the rise between 2014 and 2019 because, in practice, radicalism is inextricably linked to religion, even though the problems at hand are not always theologically motivated. the term "radical" may also describe accusations made against islamic organizations. the discourse on radicalism in indonesia sometimes stigmatizes people for seemingly minor differences, such as differing ideas or lifestyle choices. radicalism's relation to politics. another issue with extremism on twitter in indonesia is related to the country's system of government. this is shown in the respondent's comprehension of the struggles between nationalists and radicals, radical muslims, and kadrun. it is always someone on one side blaming someone else for something and then using it as a reason to dislike or attack the other group. people who identify as "cebong” are stigmatized for being “progovernment”, much as people who identify as “kampret” are mercilessly targeted as “radicals” or “kadrun”. 208 people on twitter seem to believe that persons in authoritative roles are more worthy of the label "radical" than those who are not in authoritative roles. labels given to people who oppose or criticize the government are another way twitter users make sense of the radicalism issue. elections for regional governors and the president are held on a nationwide scale in indonesia, making the country's democratic system a breeding ground for identity politics and leading to a significant societal divide. users on twitter believe politicians utilize radicalism to sway people and guarantee themselves a good election outcome. radicalism relation to islam. common popular themes address the connection between radical speech and radical groups. some groups use its popularity for political contestation rather than direct financial gain. in most cases, they will attack any problem to boost the chances of the candidate they favor, who will ultimately provide them with more financial gain. some have isolated themselves, whether with fellow muslims or elsewhere, since respondents see them as harboring the seeds of radicalism and the idea of altering the structure of the state. democracies' early supporters are immediately labeled as not part of islam's religious majority. users of the social media platform twitter see the influence of identity politics performed by politicians in pairs to get votes, as shown in the radical groups tied to the label of radicalism on twitter. increasingly, islamic organizations and nationalist movements are forced to negotiate using identity politics. groups stigmatized as "radical islamist" are often utilized as political pawns or as fodder with which to attack the bases of islamic-based candidate pairings. the communist and anti-religious labels are often used against nationalist organizations. as a result, the topic of radical islam will likely continue to surface and circulate online whenever a general election is near. conclusion in response to this study question, it has been determined that twitter plays a role in shaping the discourse of radicalism in indonesia into a biased, limitless discourse that continues to circulate in the lead-up to the next general election. the language of radicalism is often divisive and polarizing. the proliferation of buzzers and bots that spread misinformation and incite hatred is a defining characteristic of our post-truth society. findings from this study demonstrate that the medium and the message are not restricted to the kinds of interactions that occur organically in the development of human communication styles when applied to the setting of social media. in the realm of social media, this paper contends that a medium and message may only substantially alter the style of communication when backed by the ideological qualities and features of the technology itself. mcluhan's "the medium is the message" is better articulated as "the medium is the message when ideology and technology are interwoven into it" when applied to social media. this means that twitter, with its algorithmic features, bots, and buzzers, has become a medium and message 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(2014). the islamic defenders front: demonization, violence and the state in indonesia. contemporary islam, 8(2), 153-171. https://doi.org/10.1007/s11562-013-0288-1 https://doi.org/10.31227/osf.io/hu3mg https://doi.org/10.1177/20563051211041650 https://doi.org/10.3389/fpsyg.2020.00524 https://doi.org/10.30950/jcer.v12i2.709 https://doi.org/10.1007/s11562-013-0288-1 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 450 effects of online promotion and personal selling on the purchase decision of the cisauk point apartment during the pandemic volume: 3 number: 2 page: 450 463 1adinda putri astuti ayu kusuma, 2aldina shiratina 1,2faculty of economics and business, mercu buana university, jakarta, indonesia. corresponding author: adinda putri astuti ayu kusuma e-mail: adindputri@gmail.com article history: received: 2022-03-28 revised: 2022-05-24 accepted: 2022-07-21 abstract: the covid-19 pandemic has affected all aspects of life. in the business sector, this covid-19 pandemic forces millions of workers worldwide to work from home. based on the phenomena and literature studies, the researcher wants to examine further the effect of online promotion and personal selling on perceived value as an intervening variable for the purchase decision of the cisauk point apartment during the pandemic. this study used descriptive quantitative research with a causal associative or explanatory method. this method is to determine the effect of independent variables (online promotion and personal selling) on the intervening variable (perceived value) and its impact on the dependent variable (purchase decisions). the population in this study was 182 consumers who purchased the cisauk point apartment during the pandemic from the beginning of 2020. the sampling was determined using a probability sampling of purposive sampling technique with predetermined criteria. data were analyzed using sem (structural equation marketing) with the help of the smartpls software. the results of this study showed that online promotion had a positive and significant influence on apartment purchase decisions during the pandemic and the perceived value variable acts as a partial mediating variable because with or without these variables, online promotion and personal selling still have a positive and significant effect on the decision to purchase the cisauk point apartment during the pandemic. keywords: covid 19, online promotion, personal selling, purchase decision, apartment. cite this as: kusuma, a.p.a.a., shiratina, a. (2022) “effects of online promotion and personal selling on the purchase decision of the cisauk point apartment during the pandemic”. international journal of environmental, sustainability, and social sciences, 3 (2), 450 – 463. introduction the covid-19 pandemic has affected all aspects of life. companies also experiment with decentralized decision-making and the use of software to create new digital work cultures that remain as effective and productive as working in the office. besides affecting consumer behavior, the pandemic has also affected apartment sales in jakarta, which only reached 1,000 units in the first semester of 2020, while the same period last year reached 2,000 units. the supply of apartments in bodetabek (bogor, depok, tanggerang, and bekasi) is 110,000 units with the majority of apartment located in tangerang and bekasi. tangerang overgrows as it has three growth centers developed by well-known developers. however, the development is not evenly distributed and comprehensive. one of the companies engaged in property and housing is pt. adhi commuter property, which is a subsidiary of pt. adhi karya tbk. cisauk point is built on a land area of 16,500 square meters. it is divided into residential apartments and commercial areas. this state-owned enterprise synergy produces residential and commercial areas directly integrated with the cisauk krl station, located near the bsd city area. consumers’ purchase decision of a product begins with an awareness of the fulfillment of needs and desires. the covid-19 pandemic has caused interactions between buyers and sellers to mailto:adindputri@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 451 be increasingly limited. besides using the website, online marketing through social media has also begun to be widely performed by developers and other business actors. besides social media, some business actors implement online promotion to develop their business during the pandemic. a study by dede solihin (year) showed that online promotion positively and significantly affected purchase decisions. researchers conducted preliminary research with a survey method to identify variables affecting the purchase decision of cisauk point apartments during the pandemic. the pre-survey asked respondents to select some variables influencing purchase decisions. table 1. results of the preliminary survey no. description percentage 1 sales ability to explain products in detail and friendly 23% 2 informative social media and websites 13% 3 various and interesting promotions 27% 4 affordable product prices 15% 5 product quality and strategic location 22% source: processed data by researchers, 2020 table 1 shows three dominant variables that influenced the purchase decision of the cisauk point apartment during the pandemic, namely promotion, personal selling, and perceived value, with the highest percentage of varied and exciting promotions. meanwhile, based on data from sales information sources, in 2020, most sales came from digital marketing. the researcher assumes that cisauk point implements online promotions. the second most crucial determinant variable is personal selling which is related to the sales ability to explain products in detail and friendly. purchase decisions affect consumer attitudes in selecting a product. perceived value is directly proportional to a consumer's purchase intention. the higher the consumer's perceived value of a product, the higher the purchase intention. therefore, perceived value has a significant influence on purchase intention. based on the phenomena and literature studies, the author aims to examine further the influence of online promotion and personal selling with perceived value as an intervening variable on the purchase decision of the cisauk point apartment during the pandemic. marketing. according to shiratina, rajak, ramli and nirwana (2021), marketing is an organizational activity and a series of processes in terms of communication and creating and providing value to a broader customer. shiratina, rajak, ramli and nirwana (2021) also explain that marketing management is the art and science of choosing targets in getting and keeping customers through innovation and communication. shiratina, ramli, wardhani and limakrisna (2020) combine the definition of marketing and the function of entrepreneurship as follows “em is an organization and a set of processes for creating, communicating and delivering value to customers and for managing customer relationships in a way that benefits customers and their stakeholders, and which characterized by innovation, risk taking, proactive, and doable without currently controlled resources”. online promotion. kotler (2008) defines promotion as a company's communication process with current and future interested parties and the communities. promotion is an essential variable in the marketing mix. promotional activities function not only as a communication tool between companies and consumers but also as a tool to influence consumers to make purchases or find consumers who have a need or desire for the products or services offered. online promotion is one way to attract and find new consumers. consumers can freely explore product information through search sites or websites (moghli and al-abdallah, 2012). personal selling. personal selling is a form of marketing through two-way communication to build a relationship between sellers and buyers to get buyers' feedback or responses regarding the product (kotler and armstrong, 2012). personal selling has different characteristics from other promotional tools. a high-value product requires complex product descriptions, characteristics, and advantages, which in detail need to be done personally and can be used as reasons for implementing personal selling (hermawan, 2012). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 452 perceived value. setiadi (2003) defines perception as the process a person undertakes in selecting, organizing, and interpreting information from various sources to create a picture in the minds of each individual. meanwhile, schiffman and kanuk (2008) define perception as a process by which individuals select, organize, and interpret stimuli into a meaningful and reasonable picture of the world. then, mowen (2002) states that perception is a process in which individuals are exposed to receive, pay attention to, and understand the information. it can be concluded that perceived value is a picture of the consumer's mind that compares a benefit and the value obtained from the product against the costs or sacrifices that will be made. purchase decision. schiffman in harjati (2014) define a decision as a form of selecting two or more choices. the decision relates to the intention. nurhayat and shiratina (2021) explain that intention is assumed to capture the motivational factors that influence behavior. the intention to decide any action can include giving a positive statement, making recommendations and buying goods or services and business trips or country visits. if a person has a choice between making a purchase or not, the person is in a decision-making position. kotler (2013) states that purchase decisions are the process of processing and formulating various alternative sources of choice to determine one choice in making a purchase. figure 1. research framework methods this descriptive quantitative study used a causal associative or explanatory method. sugiyono (2016) states that a causal relationship is a cause and effect relationship so that there are independent variables (influencing variables) and dependent variables (influenced variables). the selection of this explanatory method is to test the proposed hypothesis in order to explain the influence of the independent variables (online promotion and personal selling) on the intervening variable h2 h1 h4 h3 h6 h7 online promotion (x1) personal relevance online interactivity message brand familiarity campbell & wright (2008) personal selling (x2) approach presentation handling objection closing kotler & armstrong (2010) percieve value (z) qualitu value value of money emotional value social value kotler & keller (2009) keputusan pembelian (y) problem recognition information search evaluation of alternatives purchase decision postpurchase decision kotler & armstrong (2012) h5 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 453 (perceived value) and its impact on the dependent variable (purchase decisions) either partially or simultaneously. variables are the main component of a study besides parameters and indicators. sangadji and sopiah (2013) state that a variable is a measurable symptom/value that varies from one to another. rangkuti (2016) states that selected parameters and variables as analytical tools are indicators in selecting the analytical method for testing a hypothesis. table 2. operational variable variable/variab le concept dimension (add sources indicator measurement unit scale personal selling (x1) campbell & wright (2008) approach neatness of dress neatness level ordinal accuracy of visits accuracy level friendliness friendliness level presentation skills product mastery product mastery level explanation of product advantages explanation level information clarity information clarity level handling objection listen to complaint listen to complaint level ability to handle the objection objection handling level response clarity providing response level closing the follow-up to the agreement closing level maintain good relationship good relationship level online promotion (x2) kotler & armstrong (2010) personal relevance easy to find convenience level ordinal online interactivity creative and attractive advertising concept advertising concept level message information from website content product information live brand familiarity word of mouth tingkat wom perceived value (y) kotler & keller (2009) quality of value consumers feel that cisauk point apartments have good building quality and concept. product quality level ordinal consumers feel that cisauk point apartments have an attractive design design interest level value of money consumers feel that cisauk point has a price that suits the quality pride level consumers feel that cisauk point has a price that suits the location price quality level emotional value consumers feel satisfied when they own a cisauk point apartment satisfaction level international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 454 consumers feel proud when they own a cisauk point apartment pride level social value consumers feel their social status will increase if they own a cisauk point apartment. social status level consumers feel more valued when they own a cisauk point apartment recognition level purchase decision (z) kotler & armstrong (2010) problem recognition needs for the product need level ordinal product suitability with needs product suitability level information search look for product information. information search level get information about the product. information level get an explanation from the salesperson. explanation level evaluation of alternatives knowledge of other similar products knowledge level determine alternative options option level purchase decision understanding of the product understanding level confidence in the product quality confidence level post-purchase decision assessment after buying the product assessment level recommend the product recommendation level source: processed data by researchers, 2020 population & sample. the population in this study were consumers who purchased cisauk point apartments during the pandemic starting from the beginning of 2020. the researcher distributed questionnaires to obtain data regarding online promotion, personal selling, perceived value and purchase decisions of cisauk point apartments. the concept of the sample in this study is a small part of the population selected according to certain procedures and criteria so that they can represent the rest of the population. the determination of the sample used a probability sampling technique involving 182 members of the population. the sample was all consumers who purchased the cisauk point apartment during the pandemic in 2020. data analysis method. the selection of statistical analysis techniques is essential in testing hypotheses. this study used sem (structural equation marketing) method. this method allowed researchers to include all observed variables according to the theoretical model built using path diagrams. the application program used the smartpls software in the calculations (fandy, 2017). with the help of smartpls software, sem became an alternative technique in sem analysis where the data used did not have to have a multivariate normal distribution. in this case, the value of the latent variable could be estimated according to the linear combination of the manifest variables associated with a latent variable and treated to replace the manifest variable. evaluation of outer model. evaluation of the outer model or evaluation of the measurement model was to assess the validity and reliability of the research model. the outer model can be evaluated through reflexive indicators of convergent and discriminant validity for indicators of latent constructs and composite reliability and cronbach alpha for indicator blocks (chin, 1998). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 455 discriminant validity relates to the principle that different construct manifest variables should not be correlated with height. good discriminant validity is indicated by the square root of ave for each construct which is higher than the correlation between constructs in the model (fornell and larcker, 1981). the rule of thumb for convergent and discriminant validity tests can be seen in the following table: table 3.2 rule of thumb for convergent and discriminant validity tests validity parameter rules convergent validity loading factor > 0,70 in confirmatory research > 0,60 in exploratory research communality > 0,50 in confirmatory and exploratory research ave (average variance extracted) > 0,50 in confirmatory and exploratory research divergent validity cross loading > 0,70 each variable the square root of ave and the correlation between latent constructs the square root of ave > correlation between latent constructs source: fornel and reckeel, 1981. besides the validity test, a reliability test was needed to determine the accuracy of a construct. a reliability test was carried out to prove the accuracy and consistency of the instrument in measuring the construct. the reliability test can be done in two ways: composite reliability and cronbach alpha. the rule of thumb construct reliability test with reflexive indicators can be seen in the following table. table 3.3 rule of thumb construct reliability tests with reflective indicators source: fornel and reckeel, 1981 evaluation of reflective model. evaluation of the reflective indicator model covered examination of (1) individual item reliability, (2) internal consistency or construct reliability, (3) average variance extracted, and (4) discriminant validity. the first three measurements were categorized into convergent validity. convergent validity measures the correlation between constructs and latent variables. evaluating convergent validity from individual item reliability can be seen from the standardized loading factor value. the standardized loading factor describes the correlation between each measurement item (indicator) and its construct. the loading factor value of > 0.7 is said to be ideal. it means that the indicator is valid in measuring the construct. in empirical research, the loading factor value> 0.5 is still acceptable. thus, the loading factor value of < 0.5 has to be dropped from the model. the squared value of the loading factor value is called commonalities. this value shows the percentage of constructs that can explain the variations in the indicator. the evaluation of individual item reliability results through the standardized loading factor value was followed by internal consistency reliability from cronbach's alpha and composite reliability (cr) values. composite reliability (cr) is better at measuring internal consistency than cronbach's alpha in sem as it does not assume the same boot from each indicator. cronbach's alpha predicts lower construct reliability than composite reliability (cr). evaluation of formative measurement model. the standard validity testing in classical methods cannot be used for formative measurement models, so the concepts of reliability (internal consistency) and construct validity (including convergent validity and discriminant validity) have no meaning when the measurement model is formative. concerning the formative measurement parameter rules composite reliability > 0,70 for confirmatory research 0,60 – 0,70 acceptable for exploratory research cronchbach’s alfa > 0,70 for confimatory research international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 456 model, construct reliability is no longer relevant in testing measurement quality. then, the right thing to do is to use a rational theoretical basis and expert opinions. evaluation of inner model (structural model). the results of the evaluation of the construct/variable measurement model are evaluated for the structural model or the outer model. the first step was to evaluate the structural model to see the significance of the relationship between the constructs/variables. it can be seen from the path coefficient, which describes the strength of the relationship between constructs. the sign or direction in the path coefficient has to be under the hypothesized theory in which the significance can be seen in the t-test or cr (critical ratio) was obtained from the bootstrapping process (resampling method). the second step was to assess the value of r2. the interpretation of the value of r2 is the same as the interpretation of r2 of linear regression, namely, the variability of endogenous variables that exogenous variables can explain. chin (1998) states that the r2 criteria consist of three classifications values of 0.67, 0.33, and 0.19 for substantial, moderate, and weak. changes in the value of r2 can be used to see whether the exogenous latent variable has a substantive effect on the endogenous latent variable. it can be measured by effect size (f2) = r2 included – r2 excluded 1 r2 included where r included and r excluded are r2of the endogenous latent variables obtained when the exogenous variables are included or excluded in the model. the rule of thumb structural can be seen in the following table. table 3.4 rule of thumb structural parameter rules r-square 0,67 ; 0,33 dan 0,19 showing strong, moderate and weak model significancy t-value 1,65 (significancy level 10%) t-value 1,96 (significancy level 5%) t-value 2,58 (significancy level 1%) source: fornel and reckeel, 1981. result and discussion results of outer model. the value of the outer model or the correlation between the construct and the variable shows that the overall value of the loading factor is higher than 0.6. thus, the constructs for all variables are valid. the result of the outer model can be seen below. figure 3. testing result international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 457 discriminant validity test. after testing the validity using the outer loading value, it continued with the discriminant validity testing using the average variance extracted (ave) value. table 4. results of discriminant validity test variable ave or average variance extracted personal selling (x1) 0.631 online promotion (x2) 0.731 keputusan pembelian (y) 0.573 perceive value (z) 0.514 source: processed data by researchers, 2021 this test was performed to see the difference between variables. this study sees the average variance extracted (ave) value on all variables obtained as an estimated value of > 0.50. thus, it is declared valid and eligible for further testing. reliability test. a reliability test was conducted to determine whether or not the variables used in this study were reliable. the reliability test used cronbach's alpha and composite reliability values. the results of the reliability test can be seen below. table 5. results of reliability test variable cronbach's alpha composite reliability rule of thumb model evaluation personal selling (x1) 0.915 0.931 > 0.70 reliable online promotion (x2) 0.876 0.915 reliable purchase decision (y) 0.892 0.914 reliable perceive value (z) 0.905 0.920 reliable source: processed data by researchers, 2021 based on the table above, the constructs for the management variables of all variables meet the reliable criteria so that they can be used as reliable measuring tools. it is indicated by the values of cronbach's alpha and composite reliability obtained from the smartpls. the obtained value is > 0.70 as the recommended criteria. coefficient of determination. the inner model or structural model was tested to see the relationship between the research model's construct, significance value, and r-square. table 6. value of r square and f square variable quadrat r quadrat f perceive value (z) 0,508 0,246 purchase decision (y) 0,552 0,300 source: processed data by researchers, 2021 in principle, this study used two variables influenced by other variables. the r square of perceived value (z) results is 0.508 or 50.8%. it means that the personal selling (x1) and online promotion (x2) variables can substantially affect the perceived value (z) variable with a level of 50.8%. at the same time, the rest is influenced by other factors outside this study. then the r square value of the purchase decision variable (y) is 0.552 or 55.2%. it means that the personal selling (x1), online promotion (x2), and perceived value (z) variables substantially affect the purchasing decision variable (y) with a level of 55.2%. at the same time, the rest is influenced by other factors outside this study. then the value of f square for the purchase decision (y) variable is 0.246, and the perceived value (y) is 0.300. it means that it is higher than 0.1, indicating that the model has predictive relevance. hypothesis test. hypothesis testing between constructs was performed using the bootstrap resampling method. the significance of the estimated parameters provides helpful information about the relationship between the variables. the basis used in the hypothesis testing is the value of the output path coefficient. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 458 table 7. analysis of direct effects actual sample mean sample deviation standard statistic t value p h1: online promotion (x1)-> perceive value (z) 0.445 0.452 0.111 4.009 0.000 h2: online promotion (x1)-> purchase decision (y) 0.237 0.240 0.102 2.327 0.020 h3 : personal selling (x2) -> perceive value(z) 0.360 0.358 0.095 3.775 0.000 h4 : personal selling(x2) -> purchase decision (y) 0.152 0.151 0.075 2.023 0.044 h5: perceive value (z) -> purchase decision (y) 0.456 0.457 0.103 4.438 0.000 source: processed data by researchers, 2021 all variables have a positive and significant effect. based on the analysis of direct effect, the perceived value variable has the most significant effect on purchasing decisions, followed by online promotion. the independent online promotion variable affects 0.237 higher than personal selling of 0.152 on purchasing decisions during the pandemic. the perceived value acts as a partial intervening variable because of the presence or absence of perceived value mediation. the independent variable has a positive and significant effect on the dependent variable. thus, the variable that directly influences apartment purchase decisions during the pandemic is online promotion. table 8. analysis of indirect effect actual sample mean sample deviation standard statistic t value p h6: online promotion -> perceived value -> purchase decision 0.203 0.204 0.062 3.255 0.001 h7: personal selling -> perceivevalue -> purchase decision 0.164 0.166 0.066 2.478 0.014 source: processed data by researchers, 2021 the hypothesis testing of the effect of online promotion on purchase decisions through perceived value showed a t-statistics value of 3.255 higher than 1.97 and a p-value of 0.001 lower than 0.05. thus, it can be concluded that online promotion has a significant effect on purchase decisions through perceived value. furthermore, the hypothesis testing of the effect of personal selling on purchasing decisions through perceived value showed that the -statistics value of 2.478 was higher than 1.97 and the p-value of 0.014 lower than 0.05. thus, it can be concluded that there is a significant influence between personal selling on purchase decisions through perceived value. comparing the analysis of the direct effect between online promotion on purchase decisions and the indirect influence of online promotion through perceived value mediation, the indirect effect is higher, although not too significant. the decision to buy an apartment during the pandemic is more influenced by online promotions mediated by perceived value. effects of online promotion on perceived value. based on the study results, online promotion significantly affects perceived value. online promotion is all forms of marketing activities carried out online. this study covered advertisements and product information on websites and social media. product values that can affect the perception of potential consumers are interior designs and photos of development progress uploaded through the website and social media, which provide more information and form consumer perceived value. the managerial implication of this hypothesis is that as a marketing manager at cisauk point, it is necessary to innovate online promotional content on social media and websites. the more interesting the promotional information provided, the higher the positive perception formed by consumers. promotional activities as a means of communication between producers and consumers international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 459 to introduce products, including the colors, shapes and prices, and the quality of products offered or produced by the company. communication made in marketing products or services can influence perceptions and form an image in the minds of consumers, which is in line with a previous study by achmad (2015). effects of online promotion on purchase decisions. based on the study results, online promotion significantly influenced the purchase decision of the cisauk point apartment during the pandemic. online promotion is an activity to influence consumers to make purchases by utilizing internet technology. during the pandemic, online promotion becomes an alternative for marketers to find potential customers without a face-to-face meeting. the managerial implication of this hypothesis is that the marketing manager at cisauk point needs to increase the distribution channels of online promotion to increase the number of consumer purchases. the distribution channels used to market products are sem (search engine marketing), social media marketing, online advertising, email marketing, and video marketing. this study's results align with the previous study by sadzillah (2016), which suggests that online promotion significantly affects purchasing decisions. effects of personal selling on perceived value. based on the study results, personal selling significantly affects perceived value. consumers' positive perceptions of marketed apartment products can be well-formed by managing relationships through personal selling. it is essential to increase the personal selling competence in conducting personal selling so that the products can be well received by consumers and provide a positive perception of value. the managerial implication of this hypothesis is that the marketing manager needs to conduct regular training on communication skills, product mastery, negotiation skills and dressing for the salesperson. in terms of personal selling, there is a direct influence in face-to-face meetings between sales and buyers. communicating factors are needed to influence consumers' perceptions of the product before making a purchase decision. psychological factors are also needed to persuade purchase decisions to have sales transactions. it is in line with a previous study by irina (2017). effects of personal selling on purchase decision. based on the results of the study, personal selling has a significant influence on purchase decisions. apartments are one of the products in the high involvement category, meaning that the purchase needs a high risk of sacrifices, so the role of personal selling is needed in this personal selling case. the better the salesperson's explanation, the easier the potential consumers make a purchase decision. the managerial implication of this hypothesis is that the marketing manager at cisauk point needs to increase sales personnel with appropriate qualifications to increase sales. it is necessary to provide regular training and rewards for the salesperson's achievements. it is following a previous study by cendriyansayan and ati (2017) that personal selling has a significant effect on purchasing decisions. effects of perceived value on purchase decisions. based on the study's results, perceived value significantly influences the purchase decision of the cisauk point apartment during the pandemic. perceived value is the perception of value in the minds of consumers of a product. the higher the product value, the higher the perceived value of consumers, which can influence and improve purchase decisions. the managerial implication of this hypothesis is that the marketing manager at cisauk point needs to observe the competitors concerning price increases, maintain the quality of physical construction work, and improve after-sales services to maintain a balance between consumer sacrifices and the value of the product received. this study's results align with a previous study by thessalonika and agus (2017) that perceived value significantly affects purchase decisions. effects of online promotion on purchase decisions through perceived value. based on the study results, online promotion through perceived value has a positive and significant effect on purchase decisions. digital marketing applied during the pandemic can reach and find more potential consumers. promotional materials are advertised through the internet to the target market so potential consumers can receive product information well and have a good perception of value. then, this positive perception can influence potential consumers to decide to purchase a cisauk point apartment. the managerial implication of this hypothesis is that the marketing manager at international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 460 cisauk point needs to innovate the place and promotion marketing mix components, for example, expanding the target market and creating interesting marketing content relevant to current trends and expanding online marketing distribution channels. effects of personal selling on purchase decisions through perceived value. based on the study's results, personal selling through perceived value has a positive and significant effect on purchase decisions. perceived value is consumers' tendency to evaluate the suitability of the product's benefits against the costs or sacrifices incurred. concerning how consumers perceive products positively in order to make purchase decisions, the role of personal selling is needed to convince consumers that the products are useful and have a high investment value and good quality. the managerial implication of this hypothesis is that the marketing manager at cisauk point needs to maximize and improvise the components of the marketing mix (product, price, people, physical evidence) to create a good perception. it is necessary to be more careful in applying policies regarding product prices, product quality, and quality of salesperson in offering products to consumers. conclusion based on the study results, it can be concluded that online promotion and personal selling positively and significantly affect purchasing decisions during the pandemic, both mediated and not mediated by perceived value. the mediating variable in this study is partial. further studies have to use other mediating variables so the results can be complete or even no mediation. besides, future researchers need to focus on other property buyers such as landed houses, shop houses, and land plots in the tangerang area so that they can be compared and are expected to provide better results. the marketing management of cisauk point apartments need to increase content relevant to the target market, for example, apartment review, room tour, infographic, instagram reels, etc. the content can be divided into two purposes: investment and inhabited by highlighting product advantages. it is essential to increase personal selling by recruiting one sales manager with a minimum of 5 sales teams with qualifications of at least one year of experience in apartment sales and increase their competence through regular training to provide a deeper understanding of product knowledge once a month and actively initiate roleplays. references abou-moghli, a.a., al-abdallah, g.m. 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(2011). consumers perceived quality, perceived value and perceived risk towards purchase decision on automobile. american journal of economics and business administration, 3(1). https://doi.org/10.3844/ajebasp.2011.47.57 654 the meaning of ultra qui judicat principle and the validity of the verdict in criminal cases volume: 3 number: 3 page: 654 657 1suwitno y. imran, 2sudarsono, 3i nyoman nurjaya, 4nurini aprilianda 1,2,3,4faculty of law, brawijaya university, indonesia corresponding author: suwitno y. imran e-mail: suwitno@ung.ac.id article history: received: 2022-07-13 revised: 2022-08-10 accepted: 2022-11-11 abstract: the prohibition for judges to not sentence the defendant if the act is not described carefully, clearly and completely in the indictment of the public prosecutor, it turns out that in practice in court, there are judges who deviate from the article charged by the public prosecutor. the judge's action is called the ultra qui judicat principle, that is deviating from what was charged. the main problem in this paper is about the meaning of the ultra qui judicat principle and the validity of decisions in criminal cases. the main problems will be analyzed using normative legal research methods using a case approach and data sources from laws and regulations. the results show that the ultra qui judicat principle is an act of a judge deciding a case by placing justice as the goal of being able to deviate from the indictment of the public prosecutor based on the facts of the trial. this principle then has a specificity in the form of this principle being devoted to judges in deciding criminal cases, the use of this principle emphasizes the justice of judges in deciding criminal cases, and the scope of this principle is found in the facts of the trial. furthermore, in exploring the meaning or value of the ultra qui judicat principle, it is done by analyzing a judge's verdict, approach to legal expert opinion, and reviewing the legislation. keywords: ultra qui judicat principle, verdict, judge, criminal cases. cite this as: imran, s.y., sudarsono., nurjaya, i.n., aprilianda, n. (2022) “the meaning of ultra qui judicat principle and the validity of the verdict in criminal cases.” international journal of environmental, sustainability, and social sciences, 3 (3), 654 657. introduction the judge is responsible for filling in the blank parts of the law. law is an abstract institution and can only be applied fairly by using certain methods of interpretation. the judge is the mouth of justice, not the mouth of the law. this means that judges can deviate from positive legal provisions if they are faced with the obligation to provide a sense of justice in the form of their verdict. in the criminal justice process, the judge is one element of law enforcement. legal regulations carried out by law enforcers start from investigations carried out by police agencies, the prosecution which is the authority of the prosecutor's office and adjudicates by a court institution solely to carry out the legal regulations in force in a country, so that the sentence to the defendant must be stated precisely which criminal law has been violated. in particular, the judge's verdict is based on evidence, facts in the trial as well as the judge's belief as to the reason or basis for the decision, the judge is required to include an article that regulates the act from the laws and regulations that have to do with the case being tried. in practice, there is a provision that prohibits judges from deciding to deviate from the article charged by the public prosecutor as regulated in article 6 paragraph (2) of law number 48 of 2009 concerning judicial power which states that no act can be punished, but through trial and gets punishment in accordance with an act that is proven in court based on evidence that convinces the judge that someone is guilty, the judge believes in the facts in the trial to give punishment for his actions as violating the articles in the applicable laws and regulations. the judge believed that there 655 was an element of guilt that was proven in court, but not the one charged, then the judge must decide onslag van alle rechtsvervolging or escape from all lawsuits. this means that the freedom of judges to decide cases is limited as a control so that judges do not arbitrarily make their decisions. even though there are provisions prohibiting judges from punishing the defendant if the act is not described carefully, clear and complete in the indictment of the public prosecutor, it turns out that in practice in the court, there are judges who deviate from the articles charged by the public prosecutor for example in verdict number 106/pid.sus/2019/pn mar. the judge's action when deciding cases using other articles is called the ultra qui judicat principle, that is deviating from what was charged. law number 48 of 2009 concerning judicial power does not yet regulate legal norms that strengthen the choice of judges to investigate, follow and know the legal values, living justice, grow and develop in society. the ultra qui judicat principle is a legal choice that can be used by a judge in a case before him if it is proven legally and convincingly based on evidence, the facts of the trial and the judge's belief that he violated the articles that were not charged by the public prosecutor, however this has not been widely explained in various studies until it has not been explicitly regulated in law number 48 of 2009 concerning judicial powers so that in this case there is a legal vacuum. as the meaning of the ultra qui judicat principle, which is to deviate from what was indicted, the judge's decisions that have deviated from the article accused must comply with the principle of res judicata pro veritate habetur, which means that the judge's decision is considered correct and must be respected. the phenomenon of normative law in the form of judge's decisions like this must be accommodated in the form of legal norms in the judicial power act. the problem in this research is to see in full about the ultra qui judicat principle. in addition, this paper will focus on the subject matter of the meaning of the ultra qui judicat principle and the validity of verdicts in criminal cases. methods the problems that have been determined above will be analyzed using normative legal research methods using a case approach and data sources from laws and regulations and judges' verdicts. the legal material was analyzed by descriptive qualitative analysis so that it could describe the urgency of applying the ultra qui judicat principle for judges in criminal case decisions. result and discussion the principle of ultra qui judicat means that for the sake of justice, the judge can take actions to deviate from the indictment prepared by the public prosecutor. the process from the birth of the judge's action to deviate from the prosecutor's indictment begins when the judge assesses each piece of evidence submitted by the parties in the trial, so if the judge finds there are empty spaces in each trial, especially regarding the examination of evidence, then at that time also increase the judge's confidence to take actions that deviate from the prosecutor's indictment to fulfill the demands of justice the judge decides the case. to explore the meaning or value of the ultra qui judicat principle, is done in the following way: 1. analyzing a judge's verdit. verdicts that deviate from the prosecutor's indictment are progressive verdicts, the value of justice becomes the main benchmark when judges use the ultra qui judicat principle as the basis for making verdicts. from the course of the trial, it is not always possible for a prosecutor's accusation to be proven as a legal fact, the discrepancy between the 656 prosecutor's indictment and the evidence at trial was the reason the judge used the ultra qui judicat principle because justice was the judge's robe when making a verdict. 2. legal expert opinion approach. verdicts that deviate from the prosecutor's indictment have the same power as decisions in general, this is because of the judge's view in deciding cases where justice is the judge's robe. in addition, decisions that deviate from the prosecutor's indictment are strengthened by the principle of res judicata pro veritate habetur, which means that every judge's verdict, whether at the first level court to the supreme court's cassation decision, must be accepted by the litigants and must be respected. 3. reviewing the laws and regulations. from the provisions of law number 48 of 2009 concerning judicial power, there is no legal norm that regulates the prohibition of judges from making decisions if it is found that in the trial, there is a discrepancy between the prosecutor's indictment and the facts of the trial. from the provisions of article 6 paragraph (2) it is stated that no one can be sentenced to a crime, except if the court because of the valid evidence according to the law, get the belief that someone who is considered to be responsible, has been guilty of the act that was charged against him. the meaning contained in this article is that the judge as an official in making a decision is prohibited from imposing a sentence not based on valid evidence, the facts of the trial and the judge's conviction. the application of the ultra qui judicat principle in court proceedings as a legal principle views justice more as a language of good faith and is felt by the community with a clean heart. the issue of justice, judges decide cases using the ultra qui judicat principle, which is a new legal breakthrough in today's modern society. this is supported by the changes and the increasingly progressive perspective of judges who have different benchmarks in finding the formulation of justice in legal norms. but justice cannot be separated from legal issues and humanitarian issues so that humans have an awareness in their hearts that they will be fair or unfair. to find the meaning of the ultra qui judicat principle in judges' decisions in the criminal justice system, the author uses a semantic approach, namely as a branch of linguistics that studies the meaning, origin, development and causes of changes in meaning. in the kamus besar bahasa indonesia, meaning is the meaning and intent of the speaker or writer. in formulating the meaning of ultra qui judicat as a legal principle, the author uses the ultra petita concept approach, which is known in civil courts. as it is known that ultra petita is a judge's decision that exceeds what is requested or requested. in a civil lawsuit, the petitum is the basis for the judge's verdict. meanwhile, in criminal cases, the indictment becomes the basis for the judge's verdicts. between the petitum and the indictment, both are the basis for the verdict. so the author is of the opinion that what is meant by ultra in civil cases is to exceed and ultra in criminal cases to deviate or deviate. while judicat means the decision, in this case the judge's decision. ultra qui judicat means to deviate from the charges. the formulation of ultra qui judicat as a legal principle in the criminal justice system is based on a value born of the judge's conscience against a fact that requires justice to be upheld. legal awareness or a judge's conviction directly and clearly stands out from the prosecutor's inaccuracy in preparing the indictment. judges are forced or obliged to participate in determining what law is and what is not law. in the examination in court, the judge does not only determine which acts of the defendant are legal facts and which acts of the defendants are facts of the trial whose actions have violated the applicable legal provisions. if the laws and regulations do not mention a case, the judge must act on his own initiative. justice in a court decision is not only seen as the realization of legal goals but also seen as hope, feelings that live in everyone. this means that in practice judges decide criminal cases not based on the contents of the indictment or based on the ultra qui judicat principle, the judge has been able to show his fair attitude in handling the case. 657 the deviation of the article indicated by the author is called the ultra qui judicat principle, namely an action by a judge deciding a case by placing justice as the aim of being able to deviate from the indictment of the public prosecutor based on elements of trial facts. the element of truth revealed in the facts of the trial will significantly affect the formation of the element of the judge's belief in making his decision, so with the facts of the trial, mutatis mutandis the judge's conviction was formed. conclusion the judge's freedom in making his decision in a case cannot be separated from the professionalism of the judge himself in carrying out his duties and authorities. the freedom of judges as a form of independence of judges has been guaranteed in principle in the 1945 constitution and the law on judicial power. besides that, this is also a universal principle. specifically in the criminal justice process known as the ultra qui judicat principle. this principle is put into practice by the judge's decision that deviates from the prosecutor's indictment. the ultra qui judicat principle is an act of a judge deciding a case by placing justice as the goal of being able to deviate from the indictment of the public prosecutor based on the facts of the trial. this principle then has a specificity in the form of this principle being devoted to judges in deciding criminal cases, the use of this principle is emphasized on the justice of judges in deciding criminal cases, and the scope of this principle is found in the facts of the trial. furthermore, exploring the meaning or value of the ultra qui judicat principle is carried out by analyzing a judge's decision, approaching legal experts' opinions, and reviewing legislation. references bagir manan, menjadi hakim yang baik, varia peradilan no. 255, 2007 wirjono prodjodikoro, bunga rampai hukum. bandung: sumur, 1974 https://kbbi.web.id/makna undang-undang nomor. 48 tahun 2009 tentang kekuasaan kehakiman 153 development project sustainability management (study on reservoir development projects in sabu raijua regency) volume: 4 number: 1 page: 153 168 jacob wadu1, marthina raga lay2, emilia gie3, david wilfrid rihi4, jordan indio mata5 1,2,3,4,5state administration study program, faculty of social and political sciences, nusa cendana university, kupang, indonesia. corresponding author: emilia gie e-mail: emilia.gie@staf.undana.ac.id article history: received: 2022-12-01 revised: 2022-12-30 accepted: 2023-01-16 abstract: 82.3 percent of the population of sabu raijua regency work as farmers with a high need for water, but the geographical conditions of sabu island cannot support this activity because the majority consists of dry land with a percentage of 97.51 percent and the number of rainy days is approximately 100 days per year. this study used a descriptive qualitative method with 76 purposively chosen participants. primary and secondary data were analyzed using creswell's methodologies. the sustainability of the pond development project in sabu raijua regency was analyzed using the methodology in sustainable development indicators which is described in 4 aspects with the following research results; (1) the reservoir was advantageous to the community's social activities because it stored rainwater for use during the dry season., (2) on the economic side, the reservoir helped build profitable enterprises that generate economic value for the community, (3) the environmental aspect is not used as the main aspect but as a supporting aspect and (4) on the economic side, the reservoir helped build profitable enterprises that generate economic value for the community. inhibiting factors for the sustainability of the pond development project in sabu raijua regency include a minimal budget, less effective institutional governance, and climate and geographical conditions. the authors formulate a model for the sustainability of the pond development project in sabu raijua regency that includes 3 dimensions: policy, resource, and institutional relationship. keywords: sustainability, reservoir, water cite this as: wadu, j., lay, m. r., gie, e., rihi, d. w., & mata, j. i. (2023) “development project sustainability management (study on reservoir development projects in sabu raijua regency)” international journal of environmental, sustainability, and social sciences, 4 (1), 153 168. introduction the goals of the 2030 global agenda as a result of an agreement at the un general assembly at the end of 2015. tpb/sdgs agreed on 17 goals/goals and 169 targets with an implementation period of 2016-2030. following up on this, the indonesian government issued presidential regulation number 59 of 2017 concerning the implementation of sustainable development goals (tpb), one of which is goal number 6, namely the availability of clean water and proper sanitation, including those related to ease and equality of access to clean water. the availability of clean fresh water is only 2.5% of all water available in the world. currently, the world has experienced a clean water crisis. the amount of clean water in the world is only 1% that can be consumed. of the 1% of available clean water, not all of it can be easily accessed by the community (unicef, 2019). who data for 2015 found that 663 million people still have difficulty accessing clean water (united nations, 2015), while the latest data from the centers for disease control and prevention (2021) found that worldwide, 785 million people do not have adequate access to clean water. in connection with this water crisis, it is predicted that by 2025 nearly mailto:emilia.gie@staf.undana.ac.id 154 two-thirds of the world's population will live in areas experiencing water shortages (centers for disease control and prevention, 2021). the united nations children's fund (unicef) said that the availability of clean water and proper sanitation in the world is increasingly worrying. the sixth target of the sustainable development goals (sdgs) has the potential not to be achieved by 2040. the unicef water, sanitation and hygiene specialist revealed that, based on global statistical data, around 1 billion more of the world's population has not been able to access clean water and proper sanitation. in developing countries, the availability of clean water is a severe problem because it threatens human potential because of its relationship to socioeconomic stability and health (grafton, 2017, p. 3037). in the indonesian context, drinking water is still inaccessible to most indonesian people. unpdf indicates that at least 42.8 percent of indonesian people do not have access to proper water sources (unpdf 2016-2020:22). the presence of water in indonesia is very abundant in the wet months due to high rainfall and shortages in the dry months (directorate of irrigation water management. 2014), one of which is in the province of east nusa tenggara (ntt), which has a large part of the area which is an area with a dry climate. irrigation networks such as the construction of ponds can collect rainwater in the rainy season to prevent flooding. in addition to preventing floods, ponds can help farmers, especially in the dry season, to maintain water availability. according to the strategic plan of the ministry of agriculture for 2015-2019 that the management of water resources is carried out through the development of water resources, the development of irrigation networks, the construction of reservoirs and ditches and the institutionalization of associations of water-user farmers (p3a) (directorate of irrigation water management. 2014). regarding the need for water in ntt, the head of the ntt provincial public works office stated that ntt needs 2 billion m3 per year and currently, 539 million m3 is available. ntt experienced a deficit of up to 1.5 billion m 3 (pos kupang, 2014). thus, the water supply authorities (pu and bws) stated that ntt needed 60 dams and 4,000 ponds to overcome this deficit (pos kupang, 2014). from this need until 2021, 1086 ponds have been built throughout the province of ntt (https://ntt.bps.go.id/indicator/155/687/1/keberadaan-embung.html). one of the districts that are very serious about building reservoirs to provide clean water for the people of ntt province is sabu raijua regency. until 2021, this outermost district in indonesia has built 59 reservoirs to address its water crisis problems. regarding the condition and need for water in sabu raijua regency, quite comprehensive research has been conducted and identified that the problem of regency water in sabu raijua is caused by rainwater that falls quickly overlapping as surface runoff and immediately being dumped into the sea (susilawati, 2013). the climate of these small islands is characterized by long dry spells with low rainfall. in a year only 14-116 rainy season days. table 1 shows that in 2010 the number of rains was 88 days, while in 2011, it reached 116 days. the climatic conditions are related to its location which is quite close to the australian continent (sabu raijua in figures, 2012). in sabu raijua regency, most of the population, 82.3%, work as farmers out of a total population of 74,403 people (bps sabu raijua, 2021). this paradox is not an option but shows that the production phase of most ntt people has only reached the subsistence farming stage, in which this method of production has a high level of water demand. even though they work as farmers, the number of paddy fields in sabu raijua regency is only 2.49%, the rest is a dry land with a percentage of 97.51% and with the number of rainy days only 100 rainy days per year (bps sabu raijua, 2021). so during the dry season, many rivers and streams dry up, so local residents can only use wells for their clean water supply. https://ntt.bps.go.id/indicator/155/687/1/keberadaan-embung.html 155 the local government of sabu regency and the nusa tenggara river basin ii (bws nt ii) built the argument that the construction of the reservoir is in the interest of the welfare of the wider community, meeting raw water needs and controlling floods. the need for water in sabu raijua regency is to meet agricultural activities for both rice and crops, domestic, urban and industrial activities (dmi), and consideration of water loss (bws ntt ii, 2011). the regional government wants to fulfill this need for water by building a pond which is considered a solution to meet the need for this water. however, one of the fundamental problems in development in indonesia, including in the context of the construction of reservoirs in the sabu raijua regency, is the weak sustainability of good development projects carried out by the government. many development projects experience mortality and create dependence on project resources after the end of the project's fiscal year. the reservoir development projects in sabu raijua regency are no exception. the high mortality rate of development projects reflects the weak sustainability of the project (tjokrowinoto, 1991, p. 5). a continuous allocation of inputs does not allow this pond development project to develop on its own. according to bryant and white, one of the causes is the limited capacity of the administration or management system (in effendi, 1991:17). in contrast, on the other hand the reservoir development projects in sabu raijua regency were built to increase people's welfare. the high mortality rate of pond construction projects in sabu raijua regency is one of the consequences of applying the growth paradigm. because this paradigm tends to create certain negative effects, which consequently reduce the degree of sustainability (sustainability) of development (tokrowinoto, 1991, p. 6). furthermore, it is said that the drive to achieve the highest possible economic growth often results in neglect of institutional development and capacity-building efforts. the main objective of implementing the reservoir construction in sabu raijua regency is to improve the community's welfare by meeting their needs and aspirations for water. to meet these needs, it is necessary to develop as broadly as possible by utilizing existing human and natural resources to minimize the mortality rate of the main objective of the development of the reservoir itself. the harmonious synergy between the government, the private sector, and the community without forgetting local wisdom is needed to achieve the results of the development of the reservoir. the hope is to achieve the maximum sustainable development results that can be felt so that researchers feel the need to conduct research with the title development project sustainability management (study on ponds development projects in sabu raijua regency). in the indonesian context, sustainable development indicators are used to analyze the achievement of sustainable development in indonesia, namely by evaluating the development of development programs that have been implemented, especially in this study, namely the goals of sustainable development contained in presidential regulation number 59 of 2017 concerning implementation of sustainable development goals (tpb) number 6 through the availability of clean water, including related to the ease and equality of access to clean water through the construction of reservoirs in sabu raijua regency and will be focused only on methodology in sustainable development indicators (department of economic and social affairs, 2001: 14 ) which is described in several aspects, namely; (a) social aspects, namely human resource development (community empowerment), (b) economic aspects through the development of productive enterprises, (c) environmental aspects concerning the impact of the development of reservoirs on the environment and (d) institutional aspects concerning relations between institutions because sustainable development is a development process that provides a balanced portion of economic, social and environmental interests. sustainable development must be a system that is interrelated and mutually influencing (davies, 2015; le blanc, 2015; carmela et al., 2013). based on the description 156 above, the authors chose the study's title, “development project sustainability management (study on reservoir development projects in sabu raijua regency)”. methods interactions between indicators in the sustainable development goals of ponds in sabu raijua regency will be analyzed using a qualitative approach (castañeda et al., 2018; pradhan et al., 2017; nilsson, 2016; nilsson et al., 2016) so that the research methods used in this study this is a descriptive research method with a qualitative approach, while the informant selection technique used by researchers in this study was a purposive sampling technique with a total of 76 people. then the informants mentioned above were investigated using the snowball sampling technique to reach the data saturation stage. sources data in this study were obtained through primary sources and secondary sources. primary sources are data sources that directly provide data to data collectors, such as interviews with informants. secondary sources do not directly provide data to data collectors, such as documents, photographs, art objects, videotapes or all kinds of sounds/sounds. the data that has been collected is analyzed using data analysis techniques from creswell (2016: 264-268). result and discussion management of the sustainability of the reservoir development project in sabu raijua regency. the operationalization of the concept of sustainable development requires indicators to assess its effectiveness. in many cases in many countries, indicators of sustainable development are related to development strategies that are participatory, integrative, cross-sectoral and comprehensive. sustainable development indicators have been recognized in agenda 21 as a tool for decision-making. in its development, a set of sustainable development indicators, including guidelines and methodologies, have been prepared by the commission on sustainable development (csd) since 1995. these indicators are used to analyze the achievement of sustainable development in indonesia, namely by evaluating the development of development programs that have been implemented, especially in this study, namely the goals of sustainable development contained in presidential regulation number 59 of 2017 concerning the implementation of sustainable development goals (tpb) number 6 through the availability of clean water, including related to the ease and equality of access to clean water through the construction of reservoirs in sabu raijua regency analyzed using the methodology in sustainable development indicators (department of economic and social affairs, 2001: 14) which is described in several aspects with the results research and discussion as follows: social aspect. sustainable development aims to empower society as a social organization. humans are seen as the key to the success of development through the development of community social organization empowerment through the development of human resources (community empowerment) with the construction of a reservoir in sabu raijua regency. based on the results of interviews and observations conducted by the author, it is known that the construction of ponds in sabu raijua regency is very beneficial for community social activities because it can store water in the rainy season. then water is used by the community during the dry season to meet needs in priority order, residents, livestock and gardens or rice fields (rustam, 2010, p. 34). in sabu raijua regency, most of the population, 82.3%, work as farmers out of a total population of 74,403 people (bps sabu raijua, 2021). this paradox is not an option but shows that the production phase of most ntt people has only reached the subsistence farming stage, in which 157 this method of production has a high level of water demand. even though they work as farmers, the number of paddy fields in sabu raijua regency is only 2.49%, the rest is dry land with a percentage of 97.51% and with the number of rainy days of approximately only 100 rainy days per year (bps sabu raijua, 2021) as a result during the dry season, many rivers and streams dry up so that local residents can only use wells for their clean water supply and the findings of the authors note that the construction of reservoirs in sabu raijua regency has significantly contributed to the development of empowering social organizations such as groups farmers to empower individuals in farmer groups. wahyono et al. (2001:8) state that community empowerment emphasizes the importance of self-reliant local communities as a system that organizes themselves, which according to hikmat (2004:4), are independent, participative, networked and fair. in the context of this study, the people of sabu raijua regency, as local communities (self-reliant communities), form farmer groups in each village. farmer groups that have been formed are empowered through agricultural assistance, bank capital assistance, nursery assistance, planting to harvesting and marketing by the relevant agencies in sabu raijua regency as the direction of development has been set by the central government which requires the local government to prepare infrastructure at the regional level in the form of providing the policy, budget and program support to align with efforts to achieve the sdgs. this is important to do because, basically the development of ponds in sabu raijua regency must have integrated goals with community empowerment in line with sdgs goal number 6 concerning water (water) which must be able to guarantee the availability and sustainable management of water and sanitation for all until governance is implemented. governance that is able to maintain an increase in the quality of life from one generation to the next (bappenas, 2020). the community empowerment strategy of building ponds in sabu rijua regency is in line with the goal of sdgs number 6, which is an effort made to improve and become self-sufficient and self-help communities according to their potential and local culture as a whole and comprehensively so that the dignity of the layers of society whose conditions are unable to escape from poverty and backwardness. through this empowerment strategy, community participation in carrying out development will increase. thus, the scope of empowerment is not only increasing the individual capacity of the community but also groups and institutions that exist and grow in the community because the main goal of community empowerment is not to make the community more dependent on various grant programs (chanty). economic aspect. economic objectives (efficiency and growth). economic development is used as the first step in sustainable development. development in other fields is assumed to experience success after successful economic development. the results of the author's research show that the regional government of sabu regency and the nusa tenggara ii river basin office (bws nt ii) build the argument that the construction of the reservoir is in the interests of the economic welfare of the broader community in addition to meeting raw water needs and controlling floods. the need for water in sabu raijua regency is to meet agricultural activities for both rice and crops, domestic, urban and industrial activities (dmi) and consideration of water loss (bws ntt ii, 2011). in essence, economic development is a series of efforts and policies that aim to improve people's living standards, distribute people's income equally, improve regional economic relations and seek a shift in economic activity from the primary sector to the secondary and tertiary sectors. in other words, economic development aims to increase people's income with an even distribution of income so that the welfare of the whole community is achieved. to achieve development goals, sometimes economic development is more focused on efforts to spur economic growth. economic development is solely aimed at pursuing economic growth, often without regard to the sustainability of natural resources and the environment, so it has a negative impact on nature and 158 society. the negative impact of economic development can be reduced through environmentally sound economic development so that generations can also enjoy the development we are experiencing today. the regional government of sabu raijua regency intends to fulfill this need for water through the construction of ponds considering that in sabu raijua regency, the majority of the population, 82.3% work as farmers out of a total population of 74,403 people (bps sabu raijua, 2021). the human potential will be threatened without a reservoir because it is related to socioeconomic stability (grafton, 2017, p. 3037). based on the results of interviews and observations made by the author, it was found that the construction of the reservoir in sabu raijua regency contributed to the development of productive businesses that generate economic value for the community working in the agricultural sector. able to produce economic value to support local food production because water availability is minimal during the dry season and many have even dried up during this season, so production is uneven, some villages only plant once a year and some plant up to three times a year. environmental aspects. ecological goals deal with climate change, especially those carried out by local governments to maintain water availability for the community. local governments should involve the community in mitigation and adaptation policies in policy planning and implementation. based on the results of research and observations made by the author, it is known that the construction of the ponds in sabu raijua regency does not consider environmental aspects as the main aspect but as supporting aspects that follow after the ponds are built, even after the ponds are built there is no allocation of funds for environmental management in around the pond but based on the results of observations made by the author it is known that the construction of the ponds in sabu raijua regency has contributed to the preservation and sustainability of the plants around the ponds which are used for animal feed for the surrounding community and no environmental damage was found around the ponds and findings this is in line with the sdgs policy steps to address climate change and protect the environment (johnston, 2007, department of economic and social affairs, 2001:14, jovovic, 2017). institutional aspect. in this aspect, there must be a triangular partnership between the government, the business world, and civil society in the management of the reservoir where in the author's observations, it was found that there are 3 types of reservoirs based on the source of funds for the construction of the pond, namely the source of funds from apbd i, apbd ii and apbn through bws for nusa tenggara ii region with details in the table below: table 1. data on built reservoirs in sabu raijua regency source of apbd ii of sabu raijua regency no. reservoir name year capacity (m3) region description village district 1 eibalu reservoir 2011 25,000 ballu raijua slightly damaged inundation area , heavily damaged spillway needs rehabilitation 2 keduru cekdam 2011 15,000 bolou east sabu good condition 3 djami lobo cekdam 2012 20,000 lobodei east sabu condition rehabilitated by village fund 2016 4 eimadaginu cekdam 2012 15,000 raerobo liae slightly damaged condition needs maintenance 5 embung muli 2013 30,000 delo west sabu damaged spillway and safety fence 6 embung hella 2013 26,000 ledeana west sabu slightly damaged tubs and spillway 159 7 embung raenalulu 2013 21,000 raenalulu west sabu sedimentation in catchment area 8 mini reservoir 100 units 2013 150,000 scattered in kab. sabu raijua existing existing scattered 9 embung ledepaju 2013 25,000 kel. mebba west sabu good condition 10 wadumedi reservoir kelabba madja 2014 30,000 wadumedi hawu mehara sedimentation in catchment area needs dredging of sediment and safety fence damaged 11 embung daili 2014 28,000 bolua raijua good condition 12 mini embung 25 units 2014 375,000 scattered in kab. sabu raijua existing existing scattered 13 embung nahuru 2015 26,000 raenyale west sabu good condition 14 mini embung 50 units 2015 750,000 scattered in kab. sabu raijua existing and scattered 15 embung nadawi 2016 28,000 huaga sabu timur good condition 16 embung roagella 2016 25,000 matei sabu tengah good condition the inscription is missing 17 embung eimau rehab 2016 17,000 eimau sabu tengah good condition 18 embung mini 100 units 2016 1,500,000 scattered in kab. sabu raijua existing and scattered 19 embung deki 2018 289,000 nadawawi west sabu good condition 20 embung mesara loko e 2018 60,000 pedarro hawu mehara good condition 21 embung ledekebeli 2018 60,000 pedarro hawu mehara good condition 22 embung padan ae 2020 90,000 lobodei east sabu good condition 23 embung keballa 2020 18,000 lobodei east sabu good condition 24 embung lokobele 2020 130,000 kel. ledeunu raijua good condition 25 raenyale village embung 2021 42,800 raenyale west sabu good condition 26 tada village embung 2021 95,000 tada central sabu good condition 27 raekore village embung 2021 30,000 raekore west sabu good condition 28 wadumedi village embung 2021 20,000 wadumedi hawu mehara good condition source: sabu raijua regency pupr service, 2022 table 2. data on built reservoirs in sabu raijua regency apbn funding sources (ministry of pupr / bws-nt ii) no. name of reservoir year of development capacity capacity (m3) area of sabu raijua regency description village district 1. embung eipuke 2013 27,000 bebae central sabu already op bws 2019 160 2. embung luinyabu 2013 38,000 tada central sabu requires fence maintenance op 3. embung djami nyepu 2013 38,000 eida central sabu requires op bws nt ii apbn 4. turuma reservoir 2013 29,000 kujiratu east sabu the condition is not filled with dry water 5. hokowarai reservoir 1 2013 24,000 raekore east sabu the angled razor wire fence is missing 6. hokowarai reservoir 2 2013 38,000 raekore west sabu required maintenance 7. reservoir raeraga 2013 27,000 mebba west sabu fence missing reservoir landslide 8. reservoir hangaraka 2013 34,000 raekore west sabu pipes and tubs are not working 9. embung lokorae 2013 29,000 raekore west sabu op bws 2020 10. reservoir raraka 2013 26,500 djaddu sabu west need to maintain opws ntz 11. keraka ai reservoir 2013 26,100 raenyale west sabu landslides closed the evacuation area 12. wohaha embung 2013 37,000 lobade sabu east the wire fence has started to disappear 13. embung laripedia 2013 24,000 ledetslo sabu liae damaged condition on spillway and tubs and hoses 14. embung guriola 2014 350,000 raenyale west sabu multipurpose reservoir good condition 15. embung luimaja 2015 27,000 raemude west sabu good 16. hangahuki reservoir 2015 38,000 raemude slightly west sabu damaged 17. eimula reservoir 2015 25,000 depe west sabu damaged 18. eipahi reservoir 2015 26,000 teriwu heavily west sabu damaged (slide from upstream into inundation area) 19. hangaleo reservoir 2015 29,000 ledeke west sabu good 20. embung marepano 2015 315,000 ledetalo west sabu good (emb. irrigation) 21. muli reservoir 2016 327,000 delo west sabu (a landslide crashed into the spillway area) 22. hangalui reservoir table 2016 26,000 raemude west sabu good 23. hangalui reservoir table 2016 37,000 media west sabu good 24. eibolo 2016 38,000 nadawi reservoirwest moderately damaged in the spillway 25. hangakepaka embung 2016 35,000 djaddu west sabu good 26. anuana embung 2016 40,000 raemude west sabu good 27. embung leoratu 2016 27,000 mapipa west sabu moderate landslide 161 28. rehae embung 2016 29,000 huwaga sabu timu good 29. embung 2016 24,000 raemude west sabu large landslide from upstream into inundation area 30. leokitu running reservoir 2017 269,000 loborae sabu liae versatile 31. loborai embung 2018 26,000 ledeana west sabu good 32. raenyale embung 2018 38,500 renyale west sabu good 33. lokobe 2018 renyale 38,500 hawu mehara good 34. reservoir renst 2019 39,000 raekore west sabu good 35. embung luipau 2019 37,000 reakore west sabu good 36. embung gumi 2019 30,000 gurimonearu hawu meha ra good 37. bele reservoir 2019 35,000 raemude west sabu good 38. hangalokobe reservoir 2019 26,000 raemude west sabu good 39. loborui embung 2019 27,000 loborui sabu liae good source: pupr service office of sabu raijua regency, 2022 table 3. data of reservoirs built in sabu raijua regency source of apbd i sabu raijua regency no. reservoir name year capacity (m3) area village district 1. ledetalo reservoir 2020 40,000.00 ledetalo liae 2. lobohede reservoir 2020 hawu 35,000.00 lobohede mehara 3. wadupalla reservoir 2021 25,000.00 ledeke sabu liae 4. erapuru reservoir 2021 35,000,00 raerobo sabu liae source: pupr office of sabu raijua regency, 2022 the 3 sources of funds for the reservoir construction also affect the reservoir management in sabu raijua regency. if the pond is built using apbd i and ii funds from sabu raijua regency, the responsible institutions as managers are related agencies in sabu raijua regency with a maintenance budget. ) was handed over to the pupr service of sabu raijua regency or used village funds, whereas if bws nusa tenggara ii built the pond, the management was handed over to the village with maintenance returned to bws nusa tenggara ii, this resulted in a long and impactful span of institutional governance. on the failure to achieve the essence of the construction of reservoirs for the availability of raw water in the regions. this division of authority and responsibility in water management is regulated in the regulation of the minister of public works and public housing of the republic of indonesia number 14/prt/m/2015 concerning criteria and determination of status of irrigation areas in article 8, paragraph 1 of the regulation. the criteria for the division of authority and responsibility for the development and management of irrigation can be seen in the table below: table 4. criteria for irrigation regional authority no. area of irrigation area authority/responsibility 1. >3000 ha and across provinces central government 162 2. 1000 – 3000 ha and across districts provincial government 3. <1000 ha district/city government source: permenpupr number 14/prt/m/2015 irrigation management institutions (kpi) consist of three institutional elements, namely (1) institutional government agencies, both central government, provincial government and district/city government elements in charge of irrigation, (2) institutional associations of farmers using water, both p3a, gp3a, as well as ip3a and (3) irrigation commission institutions (komir), both provincial irrigation commissions, inter-provincial irrigation commissions, and district/city irrigation commissions. the three institutional elements have different characteristics from one another when viewed in terms of their membership. institutional government agencies, both the central government, provincial governments and district/city government elements in charge of irrigation, all members come from government elements, while the irrigation commission (komir) institutions, both provincial irrigation commissions, inter-provincial irrigation commissions, and district/city irrigation commissions its members come from a combination of government and nongovernment elements (other stakeholders), while the institutional members of associations of farmers using water, both p3a, gp3a, and ip3a, all members come from elements of the farming community. the purpose and objective of establishing an irrigation management institution (kpi) are to create order in the management of irrigation networks built by the government. even though it is the authority and responsibility of bws nusa tenggara ii, the implementation of water governance is carried out jointly with other stakeholders or in the current term (water governance). as a result of this long span of control, the construction of the reservoir is not sustainable, it even creates new problems such as erosion and sedimentation where only a few moments after the reservoir is built, it is immediately full of sediment so that it cannot be utilized. the absence of an operating and maintenance system often causes the reservoir to become a mere monument. one of the fundamental problems in development in indonesia, including in the context of the construction of reservoirs in the sabu raijua regency, is the weak sustainability of good development projects carried out by the government. many development projects experience mortality and create dependence on project resources after the end of the project's fiscal year. the reservoir development projects in sabu raijua regency are no exception. the high mortality rate of development projects reflects the weak sustainability of the project (tjokrowinoto, 1991, p. 5). factors inhibiting the sustainability of the reservoir development project in sabu raijua regency. based on the results of research conducted by the author, it was found that several factors inhibiting the sustainability of the pond construction projects in sabu raijua regency, namely as follows: budget. in the context of the construction of ponds in sabu raijua regency, the budget used comes from apbd i and apbd ii, but this budget is not sufficient for the construction of large-scale reservoirs of over 100,000 m3, while the construction of one large pond requires a budget of around rp. 13 billion to rp. 15 billion, but it needs to be understood that the apbd allocation is not only used for the benefit of the development of the ponds, so it results in a decrease in the degree of sustainability of the development of the ponds themselves. the minimal budget allocation has caused most of the ponds built in sabu raijua regency to be small to medium-scale reservoirs that can only hold 15,000 to 40,000 m3 of water so that they dry up faster when the dry season occurs. even some of the ponds have experienced siltation, so they must be repaired. however, due to the lack of funds available allocated, the reservoirs are allowed to become projects with high mortality rates. these medium and small reservoirs are also only used as a source of drinking water for livestock and irrigation water for agriculture. in contrast, for water 163 consumption, the community continues to use tank water at the cost of rp. 250,000, so the sustainability of the pond development project in sabu raijua regency needs to be improved due to the lack of government incentives to cooperate in the name of sustainable development and the lack of a strategy for allocating funds for priority programs. institutional governance. institutional governance in the utilization of these ponds is also a problem that can hamper the sustainability of the ponds in sabu raijua regency with findings in the field that several large reservoirs such as the deki, guriola, marepano, lari leokitu reservoirs are the main water sources that support the ponds. small ponds in this district are ponds with governance responsibilities that are located far away in the provincial capital of ntt, namely bws nusa tenggara ii region which results in a long span of institutional control resulting in unclear management of pond water and impacts on conflicts over distribution pond water for the community so that this long span of control should be one of the essential considerations that need to be considered because it is often a problem of coordination, namely the distance between one work unit and another. another problem is the institutional governance that hinders the sustainability of the ponds in sabu raijua regency, the distribution of tasks is uneven where the sabu raijua regency pmd service is only given the authority to empower the community around small ponds, while for large ones, the authority is given to the pupr service and the public works agency. agriculture thus also influences the community's effectiveness in the utilization of the reservoir. in order to maintain the sustainability of the development of reservoirs in sabu raijua regency, water as a common pool resource needs to be managed using an equal institutional model. according to ostrom (1999), common pool resources are types of goods whose availability is limited, but many parties want to use them. thus, the management of water retention ponds in sabu raijua regency no longer needs to be handled and dominated by a single actor or institution such as bws nusa tenggara ii, but with a joint management approach (ostrom, 1999; berkes & folke, 2009). this is important to facilitate collaboration between actors (berkes, 2009; carlsson & sandström, 2008) and is formulated in terms of the division of powers and responsibilities between state actors and local user communities (farmers) (carlsson & berkes, 2005; carlsson & sandström, 2008). climate and geographical conditions. regarding the need for water in ntt, the head of the ntt provincial public works office stated that ntt needs 2 billion m3 per year and currently 539 million m3 is available. ntt experienced a deficit of up to 1.5 billion m3 (pos kupang, 2014). thus, the water supply authorities (pu and bws) stated that ntt needed 60 dams and 4,000 ponds to overcome this deficit (pos kupang, 2014). from this need until 2021, 1086 ponds have been built throughout the province of ntt. one of the districts that are very serious about building reservoirs to provide clean water for the people in ntt province is sabu raijua regency. until 2021, this outermost district in indonesia has built hundreds of ponds to solve their water crisis problems. regarding the condition and need for water in sabu raijua regency, quite comprehensive research has been conducted and identified that the problem of regency water in sabu raijua is caused by rainwater that falls quickly overlapping as surface runoff and immediately being dumped into the sea (susilawati, 2013). the climate on sabu island is characterized by long dry spells with low rainfall. in a year only 14-116 rainy season days. climatic conditions are related to its location which is quite close to the australian continent (sabu raijua in figures, 2012). this is the factor inhibiting the sustainability of the pond construction project in indonesia's southernmost district. even though they work as farmers, the number of paddy fields in sabu raijua regency is only 2.49%, the rest is a dry land with a percentage of 97.51% and with the number of rainy days only 100 164 rainy days per year (bps sabu raijua, 2021). so during the dry season, many rivers and streams dry up, so local residents can only use wells for their clean water supply. the sustainability model of the reservoir development project in sabu raijua regency. based on the results of the research and the inhibiting factors found by the authors, the authors recommend a model of sustainability for the development of ponds in sabu raijua regency by questioning the following dimensions: policy dimensions. (a) information that includes adequate and relevant information about pond management to support the sustainability of pond development in sabu raijua regency; (b) strategies and policies regarding the existence of clear strategies and policies for managing the water reservoirs that have been built and their sustainability. the resource dimension. (a) financial which includes a transparent and well-functioning financial system for the sustainability of the ponds in sabu raijua regency; (b) instruments (tools) assessed by the existence of facilities that support the sustainability of the built ponds in sabu raijua regency; (c) knowledge and skills concerning needs related to knowledge and skills in managing water reservoirs that have been built and their sustainability. dimensions of inter-institutional relations. (a) an organization in which the reservoir management organization has a clear division of roles and responsibilities and a short span of control to facilitate coordination and collaboration. in this case stakeholders must involve public institutions, private institutions and the community as policy beneficiaries; (b) participation involving active participation in the pond water management institution by each stakeholder; (c) community culture which includes the culture where the management of the reservoir water is carried out; (d) integrity which talks about the integrity of the stakeholders in carrying out the management of the reservoir water; (e) transparency which concerns whether water management operates transparently without discouraging or exaggerating other interested parties; (f) communication is about intense communication between stakeholders in water management. these question points can be used to evaluate the sustainability of the development of ponds in sabu raijua regency or to see how far the sustainability principles have been implemented. the sustainability model described by the author can be visualized as shown in figure 1 below: source: results of the author's analysis, 2022 figure. 1 the sustainability model of the reservoir development project in sabu raijua regency conclusion based on the background, research results and discussion in the previous chapter, it can be concluded as follows: policy resource sutainability (public, privat and society) inter-agency relations 165 the sustainability management of the pond development project in sabu raijua regency is analyzed using the methodology in sustainable development indicators (department of economic and social affairs, 2001: 14), which are described in 4 aspects which can be concluded as follows: social aspect. the construction of ponds in sabu raiju regency is very beneficial for community social activities because it is able to store water in the rainy season and then the water is used by the village during the dry season to meet needs in priority order, population, livestock and gardens or rice fields. economic aspect. the construction of ponds in sabu raijua regency has contributed to the development of productive businesses that generate economic value for the community in the agricultural sector, but several villages with small reservoir capacity have not been able to generate economic value for the community. environmental aspect. the construction of the existing ponds in sabu raijua regency does not consider environmental aspects as the main aspect but as supporting aspects that follow after the reservoirs are built, even after the ponds are built there is no allocation of funds for environmental management around the ponds. institutional aspect. the long span of control of institutional governance has an impact on the failure to achieve the essence of the development of reservoirs for the availability of raw water in the regions. (a) factors inhibiting the sustainability of the pond development project in sabu raijua regency consist of a minimal budget, less effective institutional governance and climate and geographical conditions; (b) the sustainability of the pond development project in sabu raijua regency can be evaluated using the sustainability model of the pond development project in sabu raijua regency which the author formulated which includes 3 dimensions, namely the policy dimension, the resource dimension and the relationship dimension between institutions. based on the conclusions outlined, the authors recommend a number of things to support the sustainability of the pond development project in sabu raijua regency as follows: (a) to support the sustainability of the pond development project in sabu raijua regency, it is necessary to provide abundant information, provide and involve many experts and resources, both in the form of facilities and funding, which are essential in making good pond management policies in sabu raijua regency; (b) improvement of integration, coordination and coherence is also needed for organizations related to the sustainability of built ponds at every level of government of sabu raijua regency; (c) in the concept of sustainability, the task of managing the environment around the reservoir is no longer fully held by the government, so it needs to be handed over to experts (making a council) with the principle of opening the widest possible community participation; (d) sustainability also requires public participation by utilizing multi-stakeholders or multi-actor elements in the management of the reservoir because it is a necessity accompanied by clarity of roles and functions of each actor in collaborative water management; (e) there is a need to balance supply and demand to maintain the sustainability of reservoir water resources which often results in conflicts. the supply and demand process also needs to pay attention to the sustainability of ecosystems and water sources and use a distribution justice approach and ecosystem sustainability and pay attention to human rights to water through public participation and management accountability. references bappenas. 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(2018). menyongsong sdgs kesiapan daerah-daerah di indonesia (2nd ed.). bandung. unpad press. 224 empowerment of papadak local wisdom in supporting coastal and marine resources management in nusak termanu, rote ndao district volume: 4 number: 1 page: 224 239 eny yurni anita loainak1, melkiesedek. n. b. c. neolaka2, hendrik toda3 1,2,3nusa cendana university, kupang, indonesia corresponding author: eny yurni anita loainak e-mail: enyyal0101@gmail.com article history: received: 2022-12-14 revised: 2023-01-10 accepted: 2023-01-15 abstract: the adoption of papadak local wisdom in rote ndao regency's coastal and marine areas is motivated by the destruction of coastal and marine ecosystems and the increasing use of this area in destructive ways, such as the use of destructive fishing gear, bombs and poisons, logging of mangrove trees, mining of sea sand, and fishing protected species such as turtles and dolphins. implementation involved the village government, traditional leaders, religious leaders, youth leaders, community leaders, fishermen, and professional representatives in rote ndao regency. the research method used was descriptive research with a qualitative approach, while the data sources in this study were obtained from 39 informants. data collected by interview, observation and document search were then analyzed using the spiral data analysis technique proposed by creswell. the empowerment of papadak local wisdom in supporting coastal and marine resource management in nusak termanu, rote ndao regency, was analyzed using latama, gunarto's opinion that community empowerment is considered comprehensive if it displays five characteristics, with the conclusion that papadak local wisdom empowerment in supporting coastal resource management and sea in nusak termanu, rote ndao regency; (1) locally based; (2) oriented towards improving welfare; (3) based on partnership but has not fulfilled the aspect of (4) sustainability while the inhibiting factors for empowering papadak local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency were found; (a) there is no program/activity design and (b) the lack of human resources, budget and supporting infrastructure. keywords: local wisdom, coastal, empowerment. cite this as: loainak, e. y. a., neolaka, m. n. b. c., & toda, h. (2023). “empowerment of papadak local wisdom in supporting coastal and marine resources management in nusak termanu, rote ndao district”. international journal of environmental, sustainability, and social sciences, 4 (1), 224 239. introduction in indigenous/primordial or traditional communities, to mobilize village communities in contrast to urban communities, communities can be driven by local customs. local customs are customs that live and develop, followed and maintained by the local community or what is often referred to as local wisdom (local wisdom). haba, 2007:11; abdullah, 2008:7; pudentia, 2003:1; sibarani, 2013:21-22 or local genius (wales, 1948) or local knowledge "local knowledge" (fajarini, 2014, p. 123). society is considered an entity that determines human dignity (geertz, 2007, p. 32). it shows that local wisdom, knowledge and moral intelligence form the basis of the development of a society's civilization. as a component forming the republic of indonesia and a mirror of indonesia's pluralism, indigenous peoples are spread throughout the archipelago. around 70 million indigenous peoples are divided into 2,371 indigenous communities spread across 31 provinces in the country. the most mailto:enyyal0101@gmail.com 225 extensive indigenous communities distribution is in kalimantan, with a total of 772 indigenous communities and sulawesi, with 664 indigenous communities. while in sumatra, it reached 392 indigenous communities, bali and nusa tenggara 253 indigenous communities, maluku 176 indigenous communities, papua 59 indigenous communities and java 55 indigenous communities. these indigenous communities are members of the alliance of indigenous peoples of the archipelago (aman). as of 2018, the area of traditional territories that have been mapped has reached 10.86 million hectares (ha). meanwhile, traditional territories cover a high to very low probability. for a high probability of 42.049 million ha, while a very low probability close to 0 reaches 45.126 million ha (katadata.co.id, 2020). since the beginning, indonesia has recognized the existence of indigenous peoples through the 1945 constitution. recognition and respect for indigenous peoples are stated in article 18b paragraph (2) and article 28i paragraph (3). meanwhile, referring to the united nations (un) declaration on the rights of indigenous peoples (undrip), the defining characteristics of indigenous peoples include self-identification; historical continuity (before being invaded by colonial or colonial powers); origin (history); spiritual connection with customary lands and territories; distinctive identity (language, culture, beliefs); and a distinctive socio-political and economic system. at the national indigenous peoples conference (kman, 1999), it was stated that there are four heritages or origins as differentiators between indigenous peoples and other community groups. these elements, among others; (1) the same cultural identity, including language, spirituality, values, as well as attitudes and behaviors that distinguish one social group from another; (2) value and knowledge systems, including traditional knowledge, which can be in the form of traditional medicine, traditional farming, traditional games, traditional schools, and traditional knowledge as well as other innovations; (3) traditional territories (living space), including land, forests, seas, and other natural resources (sda) which are not merely seen as production (economic) goods, but also involve religious and socio-cultural systems; and (4) customary laws and traditional institutions, rules and management procedures for living together to regulate and manage oneself as a social, cultural, economic and political group and one of the areas that have an ancestral heritage that continues to be maintained is rote ndao regency. through "papadak” local wisdom in nusak termanu. the word papadak is used by people in the central rote area to the east (pantai baru, east rote and landu leko), while the word hoholok is used by people in the lobalain district area to the west (south rote, northwest rote, west rote and rote southwest). the papadak rule was born from the community, then partnered with the government in solving problems on the coast and sea. the settlement of coastal and marine problems is not always done through formal law but also considers the applicable customary law (ketti, 2020). local wisdom is one of the things that must be considered in environmental protection and management activities. it is stated in law number 32 of 2009 that environmental protection and management includes planning, utilization, control, maintenance, supervision, and law enforcement, where all activities related to environmental protection and management must pay attention to several things, including; 1) diversity of characters and ecological functions; 2) population distribution; 3) distribution of potential natural resources; 4) local wisdom; 5) community aspirations; 6) climate change. 226 in the context of local wisdom, the application of papadak wisdom in coastal and marine areas in rote ndao regency, which was carried out on land first and has an effect on resource sustainability, is deemed necessary to be adopted and applied in coastal and marine areas, primarily to support management and supervision tnp sawu sea. the communication forum initiated the application of papadak in coastal and marine areas for indigenous people concerned culture (fktapb) of rote ndao regency facilitated by the kupang national marine protected areas agency (bkkpn), which is the management agency for the national marine conservation area of the sawu sea tnp and the nature conservancy (tnc), an international non-governmental organization engaged in conservation. the adoption of papadak local wisdom to the coastal and marine areas of rote ndao regency is motivated by the increasing destruction of coastal and marine ecosystems, as well as the increasing use of this area in destructive ways, such as the use of destructive fishing gear, the use of bombs and poisons, logging of mangrove trees, sand mining. sea, fishing for protected species such as turtles and dolphins, and the increasing number of uncontrolled tourism activities. efforts to implement this was carried out through various processes involving relevant stakeholders in rote ndao regency, including the village government, traditional leaders, religious leaders, youth leaders, community leaders, fishermen and professional representatives. so that these stakeholders can understand the aims and objectives of the program and support papadak to be implemented in coastal and marine areas by appointing manaholo (papadak supervisor), it is necessary to stipulate prohibitions and sanctions. from several nusak (traditional territories) in rote ndao regency, 3 nusak were selected, which were used as examples of the application of papadak in coastal and marine areas. next, papadak in 3 nusak, namely; (1) nusak dengka, located in the coastal area of netenain village and oelua village, northwest rote district, there is dengka island in this area and is a utilization zone. important ecosystems in this area are mangroves, coral reefs, seagrasses, and turtle nesting habitats. they are the next setasea corridor (2) nusak landu, located in the coastal area of sotimori village and bolatena village, landu leko district. this area includes the traditional sustainable fishing zone and the utilization zone. the beach is a nesting habitat for green turtles (chelonia mydas), and the waters are the setasea corridor, especially dolphins. at the same time, the essential ecosystems are coral reefs and seagrasses (3) nusak termanu, located in the coastal areas of nggodimeda village and siomeda village, central rote district. this nusak is included in the zone of traditional sustainable fisheries and utilization. this zone includes batu termanu, which the community believes to be a haunted/mystical area. there are coral reef and seagrass ecosystems, and the coast of this area is a nesting habitat for the hawksbill turtle (eretmochelys imbricate) and the green turtle (chelonia mydas). 227 source: traditional leaders concerned culture communication forum (fktapb) rote ndao district, 2022 figure 1. map of the implementation of papadak in coastal and marine areas in rote ndao regency papadak's local wisdom is also equipped with prohibitions and sanctions that all relevant stakeholders have agreed upon in 3 nusak. furthermore, the fktapb of rote ndao regency formed manaholo (supervisors) in 3 nusak, overseeing the designated papadak area. papadak's prohibition and sanctions were disseminated to all levels of society in rote ndao regency by involving all parties, including the village government, church congregations and other forums. the prohibition against destructive activities in the coastal and marine areas of 3 nusak includes cutting down mangroves, destructive fishing, damaging coral reefs, throwing garbage in the sea, and prohibition catching turtles and whales. however, in the 3 nusak, it is known that nusak termanu is an area with coastal marine ecosystems that are often damaged. coastal and marine resources in nusak termanu are often overexploited without considering their conservation and balance. information to community leaders in rote ndao district, coastal communities in this area often carry out activities that harm the preservation of coastal and marine resources, such as logging mangroves and destructive fishing activities (bombs, potash, destructive fishing gear). other toxic materials include tuba roots), poaching of protected fauna species (turtles, dolphins and dugongs), coastal land conflicts, tourism activities, and sand and stone extraction, even though arrangements are related to sanctions/fines from the implementation of papadak. arrangements related to prohibitions and sanctions/fines from applying papadak local wisdom in nusak termanu will be described in the table below (fktapb rote ndao regency, 2022). https://1.bp.blogspot.com/-iixgszs-jgg/wl9uaahmr7i/aaaaaaaaaqs/fx8etzsm69gu1xhx0t8aw35kbn-edk71wclcb/s1600/peta+rote.jpg 228 table 1. prohibition rules and sanctions/fines for the papadak nusak termanu area no. types of prohibition prohibition fines 1. it is forbidden to mine sand without a permit rp. 5.000.000, 2. it is forbidden to mine sand using heavy equipment rp. 100.000.000, 3. it is forbidden to cut down mangrove (boak) and sentigi trees rp. 25.000.000, 4. it is forbidden to take turtle eggs rp. 5.000.000, 5. it is prohibited to take and or damage: seagrass, sea cucumbers, sea corals, coral reefs and bahar roots. rp. 25.000.000, 6. it is forbidden to catch fish and lobsters using this. • bombs/explosives • tiger trawl • potassium/poison, tuba or similar rp. 50.000.000, rp. 100.000.000, rp. 25.000.000, 7. it is prohibited to catch and kill crocodiles, whales, dolphins and dugongs. rp. 100.000.000, 8. it is forbidden to throw garbage into the sea rp. 10.000.000, 9. it is forbidden to catch and kill turtles rp. 5.000.000, source: fktapb rote ndao regency, 2022 local wisdom is a view of life and knowledge as well as various life strategies in the form of activities carried out by local people responding to various problems and meeting their needs. it is often conceptualized in foreign languages as local policy, wisdom, knowledge, or genius fajarini (2014: 123). the local community carries out various policies to maintain their culture, one of which is papadak in nusak termanu, as a form of local community participation in natural resource management. even though the community lacks in terms of program planning, they can understand how to manage natural resources through local wisdom that is environmentally friendly and also has strong cultural roots incorporated in a belief (religion). community management systems are given opportunities and responsibilities in managing their natural resources. the community defines the needs, forms and goals of their aspirations, and they make decisions for welfare through community empowerment. local-based community empowerment is good if the planning and implementation are carried out at local locations and involve local resources, return to local resources, and local communities enjoy the results. thus, comparative competitiveness will be implemented as a basis or initial step to achieve competitive competitiveness. locally based community development and empowerment programs do not make residents just spectators and observers outside the system but involve them in the development itself. empowerment has become something new mainstream to improve welfare and poverty alleviation in the community. in this context, empowerment means that what is owned by the community is a development resource that needs to be developed to make its use more accurate for the community. empowerment also occurs because people, organizations, and society gain control over their affairs (strzelecka et al., 2017). mardikanto & soebianto (2012: 77) state that empowerment is a deliberate effort to facilitate local communities in planning, deciding, and managing their local resources through collective action and networking. in the end, the community has the ability and independence economically, ecologically and socially. even though prohibitions and fines have been given in maintaining papadak local wisdom in nusak termanu, in practice, illegal activities carried out by the community still often damage the coastal marine ecosystem in nusak termanu so that the author is interested in conducting research by formulating the title “empowering papadak local wisdom in supporting management coastal and marine resources in nusak termanu, rote ndao regency”. 229 to analyze this research, the authors use the theory of community empowerment, which is generally designed and implemented comprehensively. borrowing the asian development bank (adb) definition, 59 development activities, including community empowerment activities, are considered comprehensive if they display five characteristics: (1) locally based; (2) oriented towards improving welfare; (3) partnership based; (4) holistically; and (5) sustainable (latama, gunarto et al., 2002:4). methods the research method used in this study is a descriptive research method with a qualitative approach. in contrast, the data sources in this study were obtained through primary and secondary sources, with a total of 39 informants. the data collected by interview, observation and document search methods are analyzed using the spiral data analysis technique proposed by creswell (2016: 264-268). result and discussion empowerment of papadak local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency. local-based community empowerment is good if the planning and implementation are carried out at local locations and involve local resources, return to local resources, and local communities enjoy the results. thus, comparative competitiveness will be implemented as a basis or initial step to achieve competitive competitiveness. locally-based community development and empowerment programs do not make residents just spectators and observers outside the system but involve them in the development itself, mainly through papadak local wisdom in nusak termanu, rote ndao regency, which is located in the coastal area of nggodimeda village and siomeda village, rote district. middle. this nusak is included in the zone of traditional sustainable fisheries and utilization. this zone includes batu termanu, which the community believes to be a haunted/mystical area. there are coral reef and seagrass ecosystems, and the coast of this area is a nesting habitat for the hawksbill turtle (eretmochelys imbricate) and the green turtle (chelonia mydas). even though prohibitions and fines have been given in maintaining papadak's local wisdom in nusak termanu, in its implementation, illegal activities carried out by the community still often damage the coastal marine ecosystems in nusak termanu, so to analyze this research. the authors use the opinion of latama, gunarto et al. (2002: 4), which states that community empowerment is considered comprehensive if it displays five characteristics with the results of research and discussion. local based. locally based in this case is papadak's local wisdom extracted from cultural products that concern the life and life of the community that owns it (pudentia, 2003, p. 1; sibarani, 2013, pp. 21-22) or local culture like papadak which grows and develops in a known society, trusted, and recognized as essential elements that can strengthen social cohesion in the community (haba, 2007, p. 11; abdullah, 2008, p. 7) in line with the noble values that apply in the local community's life system to, among other things, protect and manage the environment in a sustainable manner (wibowo, 2015, p. 17). based on the results of interviews and observations conducted by the author, it is known that papadak is a local-based wisdom in nusak termanu, rote ndao regency. local wisdom models such as papadak are also found in several other areas in indonesia, such as sasi in maluku (putri et al., 2021), laot customary law and the panglima laot institution in aceh (m. puspita, 2017) and nyepi segara on nusa penida island, bali (adnyani, 2014) and like several other areas that have been mentioned, the papaya rule was not born from the community, then partnered with the 230 government in solving problems in the coast and sea. the settlement of coastal and marine problems is not always done through formal law but also considers the applicable customary law (ketti, 2020). the word papadak is used by people in the central rote area to the east (pantai baru, east rote and landu leko), while the word hoholok is used by people in the lobalain district area to the west (south rote, northwest rote, west rote and rote southwest). the papadak rule was born from the community, then partnered with the government to solve the coast and sea problems. the settlement of coastal and marine problems is not always done through formal law but also considers the applicable customary law (ketti, 2020). papadak local wisdom is a view of life and knowledge as well as various life strategies in the form of activities carried out by local people responding to various problems in meeting their needs. in foreign languages, it is often conceptualized as local policy, local wisdom or knowledge, or local genious fajarini (2014: 123). in the context of local wisdom, the application of papadak wisdom in coastal and marine areas in rote ndao regency, which was carried out on land first and has an effect on resource sustainability, is deemed necessary to be adopted and applied in coastal and marine areas, primarily to support management and supervision. tnp sawu sea. the communication forum initiated the application of papadak in coastal and marine areas for indigenous people concerned culture (fktapb) of rote ndao regency facilitated by the kupang national marine protected areas agency (bkkpn), which is the management agency for the national marine conservation area of the sawu sea tnp and the nature conservancy (tnc), an international non-governmental organization engaged in conservation. the adoption of papadak local wisdom to the coastal and marine areas of rote ndao regency is motivated by the increasing destruction of coastal and marine ecosystems, as well as the increasing use of this area in destructive ways, such as the use of destructive fishing gear, the use of bombs and poisons, logging of mangrove trees, sand mining. sea, fishing for protected species such as turtles and dolphins, and the increasing number of uncontrolled tourism activities. efforts to implement this was carried out through various processes involving relevant stakeholders in rote ndao regency, including the village government, traditional leaders, religious leaders, youth leaders, community leaders, fishermen and professional representatives. these stakeholders can understand the aims and objectives of the program and support papadak to be implemented in coastal and marine areas by appointing manaholo (papadak supervisor) and need to stipulate prohibitions and sanctions with the primary objective being environmental protection which ultimately has an impact on empowering coastal communities by exploiting their potential. fisheries in the coastal area of nusak termanu are for sale and generate economic value for the community. local-based community empowerment will be good if the planning and implementation are carried out at local locations, involving local resources and returning to local resources. the results are enjoyed by local communities, such as papadak's local wisdom. thus, comparative competitiveness will be implemented as a basis or initial step to achieve competitive competitiveness. locally based community development and empowerment programs do not make residents just spectators and observers outside the system but involve them in the development itself. mardikanto and soebianto (2012: 77) state that empowerment is a deliberate effort to facilitate local communities in planning, deciding, and managing their local resources through collective action and networking so that in the end, the people in nusak termanu have the ability and economic independence, ecological and social influences that bring positive results from the existence of papadak's local wisdom. oriented to welfare improvement. empowerment can be interpreted as the "authorization" of weak people (isbandi, 2008, p. 78). empowerment is increasingly popular in the context of development and poverty alleviation (oos, 2017, p. 48). however, the important thing in the 231 empowerment process is raising awareness. a conscious society is a society that understands matters and responsibilities politically, economically and culturally. from an environmental perspective, empowerment refers to securing access to natural resources and sustainably managing them and is oriented toward increasing welfare (mitchell, 1995, p. 45). the results of the interviews with the authors found that papadak local wisdom aims to prosper the people of nusak termanu by maintaining marine and fishery potential for sustainability in the future. the results of the author's research based on document data from the kupang national marine protected area center (bkkpn) also found that from 2021 data, the number of fishing households (rtp) located on the coast within the sawu sea tnp area, including in rote tengah district totaled 1,247 households with a total fishing fleet in as many as 482 units. in 2011, according to data from the kupang national marine protected areas agency (bkkpn), the number of fishing ports and resource supervisors was minimal, and the practice of illegal, unreported and unregulated fishing (iuu fishing) was still very high in rote ndao district. the increase in destructive activities has impacted the preservation of shallow marine ecosystems, especially mangroves and coral reefs, with an average level of damage to both coastal ecosystems reaching 70%. however, with the existence of papadak's local wisdom, the damage to marine ecosystems can be reduced by up to 80%, so that wisdom papadak local wisdom is also stated in the decree of the minister of maritime affairs and fisheries of the republic of indonesia number 6/kepmen-kp/2014 concerning management and zoning plans for the savu sea waters national park and its surroundings in east nusa tenggara province year 2014-2034 as one of the local pearls of wisdom that can maintain community welfare in rote ndao regency, especially in nusak termanu. papadak's local wisdom approach, which is based on welfare development, underlies the insight of local resource management (community-based resource development), a people-centered development planning mechanism that emphasizes social learning technology and program formulation strategy. whatever goal you want to achieve is to increase the ability of the community to actualize its capabilities (empowerment) (hikmat, 2004, p. 2) for their welfare (kartasasmita, 1997:3, sibarani, 2013:22, alfian, 2013:428). the application of papadak is intended to protect marine biota and their habitat. all marine biota, apart from those that are endangered, in the papadak area may be taken by the community in a traditional and environmentally friendly way. the fishing gear prohibited are tuba roots, pesticides, bombs, and trawlers. everyone from inside or outside the village who violates papadak will be fined in the form of livestock or money. livestock will be slaughtered with manaholo through a series of traditional ceremonies, and the meat will be distributed to the local community. fines in the form of money are used for marine conservation purposes in the papadak area. the application of papadak provides space for local communities to participate in managing traditional marine conservation areas, which incidentally also include the savu sea tnp area. papadak has changed the management of coastal and marine resources in siomeda village. local communities also can build effective institutions in efforts to conserve natural resources (oktavia et al., 2018). communities that initially over-exploited turtles and used non-environmentally friendly fishing gear began to comply with the prohibitions listed in the papadak. this obedience is a form of local community loyalty to the customary elders and the rules that have been set. it shows that papadak's local wisdom is a community-based marine conservation strategy applied correctly. partnership based. partnership, according to surjono and nugroho (2008:29-37), from an etymological perspective, is adapted from the word partnership. the partnership is translated into partnership or partnership. a partnership can be interpreted as an alliance between two or more parties that forms a cooperative bond based on agreement and mutual need to increase capacity in 232 a particular business field. a partnership can be formed if it fulfills several requirements; (a) there are two or more parties, (b) they have the same vision in achieving goals, (c) there is an agreement, and (d) they need each other. based on the results of interviews and observations conducted by the author, it was found that papadak's local wisdom was also based on partnerships. it was done due to the large coastal area supervised by the manaholo. this partnership involves the village government, traditional leaders, religious leaders, youth leaders, community leaders, fishermen and professional representatives, ngos, provincial bbkpn, students and the police. the purpose of the partnership in empowering papadak local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency, is to achieve better results by providing mutual benefits between partners so that partnerships can provide benefits to partner parties and not on the contrary. the partnering parties can have equal or subordinate status, have the same vision and mission and complement each other functionally in supporting papadak's local wisdom because of the empowerment process carried out to overcome problems in the community at the field location during the data collection process. in addition, empowerment must be carried out by community members from all walks of life together (coleman, 2010, p. 418). the existence of a partnership pattern in empowering papadak local wisdom to support the management of coastal and marine resources in nusak termanu, rote ndao regency, is in line with the opinion of ife and tesoriero (2008:35) that partnerships in community empowerment aim to build a community. partnerships in community development aim to increase social capital, strengthen social interaction within communities, unite people and help them to communicate with each other in a way that can lead to genuine dialogue, understanding, and social action, provide support for communities to take action together and the reciprocity obtained is the effort to preserve the coastal environment through papadak, and the reciprocity is welfare and sustainability. sustainable. as one of the programs that position the community as the main subject, empowerment brings big ideas for the welfare of society through the potential that belongs to the community itself. empowerment must bring positive changes to society. good empowerment will impact society with evidence that independence and self-reliance are created by managing their environment sustainably (sobahi & suhana, 2011, p. 43). in realizing sustainable community empowerment, a long-term vision is needed that integrates sustainability in all projects and activities. it is necessary to ensure that the outreach and communication process of the program is controlled and that the implementation process involves all key stakeholders. various aspects of financing and inventory of resources and donors can also support the realization of community empowerment (theresia et al., 2014, p. 99). the results of interviews and observations conducted by the author show that the empowerment of papadak local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency, still needs to fulfill the sustainability aspect in its implementation. it is stated by the authors because, based on the authors' findings, there is no intervention in the form of budgets or facilities and infrastructure to support this activity. for example, when you want to catch people who use fish bombs, boats are needed. however, boats are not provided by the government or stakeholders responsible for the sustainability of papadak. while ngos only participate in turtle farming for the manaholos, the government has never asked for reports on the progress of this activity. papadak's local wisdom is only an initiative of the manaholo to remind the public about applicable prohibitions such as sand mining and turtle catching. if this activity continues without government assistance, it is not sure that this local wisdom will continue. this finding is in line with the opinion (suetomo, 2012, p. 354) that one of the failures of development practitioners in the context of community empowerment in implementing social 233 change theories is to create a program that the community can enjoy for a long time. the trickledown effect is not only carried out by certain people or groups of people, and the results are only enjoyed by those people or groups of people too, but it also ignores community participation. it means the process, planning, implementation, results, and evaluation are only temporary. the specialty of the principle of sustainability is that it can build structures, organizations, businesses and industries that can grow and develop under various challenges. it is because a strong, balanced and harmonious society will be created. strong because it does not depend on other parties, balanced and harmonious because it is carried out proportionally and together. a sustainable program that prioritizes community participation will provide the most comprehensive opportunity for improvement (suetomo, 2012, p. 355), but this does not happen in the empowerment of papadak local wisdom in nusak termanu while sustainable development is a development that never goes extinct (suetomo, 2012, p. 148). factors inhibiting the empowerment of papadak local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency. local wisdom is one of the things that must be considered in environmental protection and management activities. it is stated in law number 32 of 2009 that environmental protection and management includes planning, utilization, control, maintenance, supervision, and law enforcement, where all activities related to environmental protection and management must pay attention to several things, including; (1) diversity of characters and ecological functions; (2) population distribution; (3) distribution of potential natural resources; (4) local wisdom; (5) community aspirations; and (6) climate change. in the context of local wisdom, the application of papadak wisdom in coastal and marine areas in rote ndao regency, which was carried out on land first and has an effect on resource sustainability, is deemed necessary to be adopted and applied in coastal and marine areas, primarily to support management and supervision. tnp sawu sea. the communication forum initiated the application of papadak in coastal and marine areas for indigenous people concerned culture (fktapb) of rote ndao regency facilitated by the kupang national marine protected areas agency (bkkpn), which is the management agency for the national marine conservation area of the sawu sea tnp and the nature conservancy (tnc), an international non-governmental organization engaged in conservation. the background of adopting papadak local wisdom to the coastal and marine areas of rote ndao regency is the increasing destruction of coastal and marine ecosystems, as well as the increasing use of this area in a destructive manner. termanu rote ndao regency, namely as follows. no program/activity design. prohibitions and sanctions complement papadak's local wisdom that all relevant stakeholders agreed upon in 3 nusak. furthermore, the fktapb of rote ndao regency formed manaholo (supervisors) in 3 nusak, overseeing the designated papadak area. papadak's prohibition and sanctions were disseminated to all levels of society in rote ndao regency by involving all parties, including the village government, church congregations and other forums. the prohibition against destructive activities in the coastal and marine areas of 3 nusak includes cutting down mangroves, destructive fishing, damaging coral reefs, throwing garbage in the sea, and prohibition catching turtles and whales. fkta-pb decree of rote ndao regency no. 01/fkta-pb/kep/2016 dated 28 august 2016 determined that seven manaholo people in siomeda village (hoholok/papadak monev/monev team, 2017). in addition, nggodimeda village regulation number 5 of 2015 stipulates a community group for turtle watchdogs and conservationists. this group was named gull laut and consisted of seven people. manaholo and seagull are the executors and supervisors of papadak in siomeda village with different roles. manaholo is tasked with carrying out coastal monitoring, outreach to 234 the community, and enforcing regulations and sanctions for violators (oktavia et al., 2018). manaholo is determined based on the agreement of the maneleos and is appointed traditionally by sprinkling coconut water with pandan leaves. it implies a daily responsibility that manaholo and the entire village community bear. camar laut is tasked with organizing activities at the turtle hatchery, including monitoring, hatching and releasing turtles. however, the manaholo do not have an activity program they will carry out within a specific time. the work program is essential for the organization to achieve a goal (hetzer, 2012, p. 13). in its implementation, fkta-pb decree of rote ndao regency no. 01/fkta-pb/kep/2016 dated 28 august 2016 and nggodimeda village regulation no. 5 of 2015 only stipulate community groups consisting of manaholo as beach coast supervisors and sea gulls as sea turtle supervisors and conservationists, but in the findings, the authors do not know the programs what programs will be carried out by manaholo while sea gulls as sea turtle supervisors and conservationists have their programs because ngos have supported them. the manaholos, as the executors and supervisors of papadak should have a work program in the form of an arrangement of work activity plans that have been designed and agreed upon together to be carried out within a specific time. the work program must be made in a directed manner because it will become the organization's guide in achieving a goal. moreover, besides that, the work program itself can also be a benchmark in achieving targets when going to do work. the results will be evaluated at the end of the management period (soesanto, 2011, p. 17). however, the manaholo needs to do this, hindering the empowerment of papadak's local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency. lack of resources. based on the author's findings, the phenomenon is the lack of limited resources in supporting the empowerment of papadak local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency. in contrast, resources are a potential value possessed by a particular material or element in life. resources are not always physical but also non-physical (intangible). the limited resources in supporting the empowerment of papadak's local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency, will be explained as follows. the professionalism of human resources. manaholo's professionalism as a policy implementer will develop their creativity at work. creativity in question is using skills, both concepts and applications, to complete coastal monitoring activities from efforts to damage the coastal ecosystem. a solid commitment to carry out tasks with pleasure by not only relying on the aspects of rights and obligations alone will have a comprehensive impact on the completion of tasks effectively. implementers aware of their responsibilities and commitments in implementing policies will mobilize all their potential and capabilities. based on the results of the author's observations, it is known that the manaholos technically have high creativity to make adequate solutions for the advancement of community empowerment activities. however, it cannot be carried out properly because of the motivational aspects and implementation commitments in manaholo because he feels that the government needs to pay attention. in the absence of incentives and supporting facilities and infrastructure, as manaholo. budget. the budget is a managerial plan for action to facilitate the achievement of organizational goals (nafarin, 2007, p. 11). the existence of limited funds owned by the government is why budgeting is the most critical mechanism for allocating resources (mardiasmo, 2009, p. 44). the allocation of some budgets for the implementation of the empowerment of papadak's local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency, aims to strengthen the role of manaholo and camar laut, namely maintaining culture and customs and empowering the village community itself, but in implementing the 235 empowerment of papadak's local wisdom did not receive a budget allocation for each of their activities so that the manaholo became indifferent to carrying out their activities. some did not even carry out papadak activities at all. the manaholo stated that this could happen because the papadak, carried out in the paddy fields or the yield fields, would be shared a few percent of manaholo, but this did not happen at sea, so the men slowly withdrew. the absence of a deposit mechanism and the distribution of fines awarded to violators is also a different problem. facility. facilities are an important factor in policy implementation. the implementer may have sufficient, capable and competent staff, but with supporting facilities (facilities and infrastructure), the implementation of the policy will be successful (daradjat, 2012, p. 230). in its implementation in nusak termanu, one of the inhibiting factors for empowering papadak local wisdom in supporting the management of coastal and marine resources from a resource standpoint is the availability of facilities in the form of facilities and infrastructure that support successful empowerment where the manaholo are not equipped with boats to oversee the waters around nusa termanu. the manaholo needs boats because the activities of destroying marine ecosystems occur not only on the coast but also at sea with fish bombs and trawling. hence, the absence of supporting facilities and infrastructure is a different inhibiting factor for empowering papadak's local wisdom in support of the management of coastal and marine resources in nusak termanu, rote ndao regency. conclusion based on the results of the research and discussion in the previous chapter, the authors can conclude as follows: 1. the empowerment of papadak local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency, was analyzed using the opinion of latama, gunarto(2002:4), which states that community empowerment is considered comprehensive if it displays five characteristics with the conclusion that empowerment papadak local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency; (1) locally based; (2) oriented towards improving welfare; (3) based on partnership but not fulfilling aspects (4) sustainable. 2. the inhibiting factors for empowering papadak local wisdom in supporting the management of coastal and marine resources in nusak termanu, rote ndao regency were found; (a) there is no program/activity design and (b) the lack of human resources, budget and supporting infrastructure. references abdullah, i. 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(2008). kearifan lokal dan pemanfaatan dan pelestarian sumberdaya pesisir. jurnal agribisnis kerakyatan, 1(1), 69-84. 677 introduction experience as a teacher, after visiting europe and reflecting on the dynamics of the society in europe and their intellectual development and mastery of knowledge methodologies in exploring science, especially islamic studies, abduh made fundamental reflections on the substance of the problems faced by muslims. formalism and normativity still dominate the realm of islamic studies, and it is guarded by the ulama, who have the authority to become their anxiety. the fate of alazhar university was also carried away by the existing conditions. new thoughts did not come to the surface. al-azhar university is no longer enlightening. al-tahtawi has already told in his travel book how the intellectual progress of the west and the comparison between cities in france and egypt. very different governance, of course. muhammad arkoun (1996) in his book was written so that muslims know the progress is happening in europe, which is unknown to muslims (harun nasution, 1998). muhammad abduh is very enthusiastic and full of concern about the condition of the muslims who are retreating. he feels his responsibility to bring muslims from decline to progress, as has been exemplified by muslim thinkers in the golden era (muslich sabir2007). he feels an urgent need for the renewal of islamic thought. this thought continues the ideas of reform that have been carried out by previous muslim thinkers and also pays attention to jamaluddin al-afghani's motivations for him. dynamic community and modern islamic applications: the study of muhammad abduh's epistemology volume: 3 number: 3 page: 677 690 1nurisman nurisman, 2iqbal haraka mahendra 1universitas islam negeri raden mas said surakarta, indonesia 2universitas islam negeri sunan kalijaga, yogyakarta, indonesia corresponding author: nurisman e-mail: nurismanmuhammad@gmail.com abstract: article history: received: 2022-07-15 revised: 2022-08-10 accepted: 2022-11-11 since entering the era of decline, muslims no longer produce outstanding achievements in the field of science. western scholars then developed science with the materials developed from the work of muslim scholars. of course, there are weaknesses inherent in western civilization. however, they creatively produce new things to be studied. in the 19th century, scientific optimism was partly due to the emergence of the theory of darwin (charles darwin), herbert spencer (social darwinism), before agust comte, and so on. abduh himself met herbert spencer in england. the findings of western intellectuals became the subject of discussion by muhammad abduh. islam is not against science. it is what muhammad abduh often said. the islamic thought reform movement is a challenging study and continues to be explored. one fundamental challenge faced by muslim thinkers in the 19th century was the decline of islam. it demands to be solved and found a solution. how did islamic reformers respond to the challenges of the tough times? good because, factually, muslims are in a lagging position. also, many muslim countries are under the occupation of the west. keywords: renewal, dynamic, taklid, ijtihad. cite this as: nurisman, mahendra, i.h. (2022). “dynamic community and modern islamic applications: the study of muhammad abduh's epistemology”. international journal of environmental, sustainability, and social sciences, 3 (3), 677 690. 678 jamaluddin afghani is famous for his efforts in religious reform (hassan hanafi, 2000). jamaluddin al-afghani studied the religious reform of martin luther (robert w. hefner et al., 2008) and also denied renan's accusations against islam. islam is not what renan describes, abduh realized that he had to open his eyes to the reality of muslims and not be too busy with speculative thoughts. the treasures of islamic studies must be reread with a modern atmosphere. romanticism and apologies that are too prominent will inhibit critical thoughts. the historical approach must be sharpened. the themes of kalam science, islamic philosophy, sufism, and tafsir, which contain theoretical studies, must be placed in their portions. the israiliyat discussions in the interpretation, for example, cannot be taken for granted. they must be dismantled critically. speculative thoughts should not dominate islamic studies. scholars have discussed this issue a lot because of the challenges of the times. the changing times and changing situations require a paradigm shift. the thoughts of ibn taimiyyah, ibn khaldun al-tahtawi, and jamaluddin al-afghani on this became his guide. he established contacts with european thinkers, wrote letters to tolstoy, and met herbert spencer (moch. nur ichwan, 2021). the meeting with herbert spencer took place at the home of herbert spencer, and the british writer wilfred scawen blunt also participated (ammeke kateman, 1903). blunt wrote about the future of islam, the future of islam is mainly related to colonialism. the future of islam in colonialism is a big issue that concerns both abduh and jamaluddin al-afghani (wilfrid scawen blunt, 1882). how weak muslims are being swayed by history. with the colonialization of education, the economy, including islamic unity, was fragile. with the fragility of the fast of islam, the colonizers easily controlled islamic territory and survived for hundreds of years. wilfrid blunt himself had heard of jamaluddin al-afghani's lectures. (hamka, 1981) leo tolstoy was a russian writer and the leading social and moral thinker of his time. herbert spencer wrote about the importance of a dynamic society and the process of civilization that evolves—running evolutionarily. community dynamics are necessary for progress (leo tolstoy, 2018). character is an integral part of the progress of civilization. the stimulus must be given to people to be active. the character will be formed well if it is open to knowledge (herbert spencer, 1980). the actual problem must be found empirically and find a solution. society continues to move and develop towards an industrial society. the islamic thought reform movement is a challenging study and continues to be explored. one fundamental challenge faced by muslim thinkers in the 19th century was the decline of islam. it demands to be solved and found a solution (abba idris adam, 2017). how islamic reformers respond to the challenges of the tough times. good because, factually, muslims are in a lagging position, and many muslim countries are under the occupation of the west. the confusion of thinking to distinguish between the reality of islamic historicity and the reality of islamic normativity is also a problem that must be solved immediately (m. amin abdullah, 2004). meanwhile, knowledge of muslims about the changes that occur in western civilization is still limited. (seyyed hossein nasr, 1994). i cannot see the historical and dialectical progress of western civilization. jumud understanding and closing the door of ijtihad make it difficult for muslims to understand the current situation with all its complexities (abdullah siddik, 1984). in addition, the science of mantic, which helps logical thinking, does not get a strong position in teaching. there are problems to be solved. he sought inspiration from the book al-dihlawi, nahj al-balaghah, by ibn khaldun and muqaddimah, and wrote risalah al-tawhid, written with modern spirit and ideals. (muhammad arkoun) the emergence of al-manar had an enlightening effect both in egypt and in other islamic worlds such as indonesia (a. mukti ali, 1969). 679 awareness of historical dialectics becomes abduh's analysis how the rise and fall of muslims on the historical stage. abduh encouraged his followers to follow in the footsteps of ibn khaldun in conducting objective studies of social problems (urcholish madjid, 1993). he also studied and explored european history by adhering to the book history of civilization in europe by francois guizot from france, which had been translated into arabic by al-tahtawi (harun nasution, 1987). guizot was a thinker of european civilization in the 19th century (robert w. hefner et al.). oemar amin hosein saw that there were similarities between abduh and hegel. hegel is a german philosopher famous for his dialectic (thesis, antithesis, and synthesis) (oemar amin hosein, 1964). abduh did a total reflection on the problems of muslims, how islam is compatible with modernity and how islam has a dialectic with the times (hafiz zakariya, 2022). islam and modernity have become a topic of discussion among islamic reformers. islam does not conflict with reason and science, as has been recorded by history during the golden age of islam. (fazlur rahman, 1984.) in the next period, muslims were shackled in narrow thinking, with the view of the sanctification of ulama's thoughts so that critical thoughts were not easy to come to the surface. the new ideas offered will lead to a long and energy-consuming conflict because of the emergence of rejection and intellectual stagnation this complex condition faced by islamic reformers. the epistemological debate began. the discussion of the truth of reason and revelation is discussed again. islamic scholastic ideas such as those offered by the mu'tazilah and islamic philosophers were re-examined. epistemological studies began to be widely discussed. among other things, muslims must apply rationalism and empirical studies to access the modern era. in the islamic world, epistemology is exchanged with the term thought or understanding. thought is the foundation of science (anwar mujahiddin, 2013). method the methods used to collect data in this case are interviews, observation and reviewing the patient's medical record. the first data obtained by in-depth interviews were asked to the patient's parents to get an idea of the patient's condition before and after the patient was in the hospital, the entire interview process was recorded by the author after obtaining the consent of the informant. the second data is obtained by direct observation when the patient is operated on and until the patient returns to the ward. the third data is obtained from the patient's medical record in which there is a patient report when first arrived at the emergency room, the operation report and the patient's medical resume report when in the room. these three data are very related to each other so that it helps the author in collecting data on the case report. result and discussion abduh's biography: a sketch. muhammad abduh (1849-1905) was born and died in egypt and experienced a traditional education that did not satisfy him. he continued to al-azhar university, a leading university in the islamic world. while still a student, he met jamaluddin alafghani, a well-known islamic reformer, and guided him in critical studies, such as political philosophy and history. due to political problems in egypt, abduh went to beirut and france at the invitation of jamaluddin al-afghani, who had previously been in paris. they published the magazine al-urwah al-wusqa. it absorbs through the expanding horizons of europe. while in europe, he began to explore european civilization and tried to make comparisons between the west and islam. he attempted to reform the education system at al-azhar university, but his efforts met with strong opposition. once in egypt, he often visited europe. he saw islam closed by the muslims themselves (harun nasution,1982). he knows that history is vital to know the region's boundaries and analysis. the fragments of events in islamic history must be explored 680 critically and objectively to be used as guidelines for photographing the future. what is experienced by the islamic community is a process that also occurs in other societies. western thinkers' philosophy of history will help muslims understand the historical dielectrics. colonialism is a significant barrier between muslims and a barrier. however, the scholarly work produced by western thinkers must be seen in proportion. muhammad abduh is active in lecturing and writing. what he will teach is always wellprepared and complete. so do not be surprised if most of the results of his lectures and lectures are ready to be recorded. abduh's works are: a) the treatise of al-waridat fi nazariyyat al-mutakallimun wa al-shufiyahfi fi al-falsafah alilahiyah (moch. nur ichwan, 2021). the book he wrote for the first time while still a student at al-azhar university. this book explains the science of monotheism in terms of sufism, inspired by the thoughts of jamalddin al-afghani. b) wahdatul wujud explains the understanding of sufism about the unity between god and creatures. c) syarh nahjil balaghah contains arabic literature that contains monotheism and the greatness of islam (djarnawi hadikusuma, 2014) d) the philosophy of al-ijtima 'wa tarikh was compiled when giving a history lecture at darul ulum. describe the philosophy of history and the development of society. 1. the treatise of al-tawhid is a description of tawheed that received a response from muslims and non-muslims alike. this book has been designated as lecture material at al-azhar university. this book was written in beirut. the period in beirut was divided into two; the first time before going to france and the second after returning from france. this book was published after being in egypt in 1897. muhammad abduh explained that the materials for the treatise on tawheed had begun when he was exiled to beirut before going to france (muhammad abduh, 2016). djarnawi hadikusuma (2014), explained that after returning from france, his lectures were about monotheism and were later recorded as risalah tawhid. the treatise on tawhid started from exile in beirut and was perfected in egypt and then published. the treatise on tawhid contains energy to awaken muslims, realizing the existence of a vital elan within muslims that does not appear, which must be raised immediately. the last part of abduh explains how the progress of western civilization. the tawhid treatise was published after muhammad abduh saw western civilization. in civilization, intellect and freedom of action became an inspiring discussion. rationalism (being as the reason) was criticized by empiricism (being as a perceived being), and empiricism and also rationalism e were criticized by kantianism (being as a critic). hegelianism also appears (being, non-being, becoming) and so on (nurisman, 2019). the position of old muslims reads the koran but does not understand its contents. it is what he calls the position of the donkey carrying the book. 2. al-islam wa nashraniyah ma'a al-'ilm wa al-madaniyah. this article is abduh's response to the attack by the french foreign minister, hanotoux. this minister said that islam hinders progress. in this paper, he compares the responses of the two religions to progress and proves that islamic teachings pay more attention to and encourage progress than christianity (djarnawi hadikusuma, 2014). according to abduh, seriously taking science is the original spirit of islam. only islam can combine science and religion (nurcholish madjid, 1993) 3. tafsir of surah al-asr, namely tafsir, was first taught at al-azhar university and then preached to muslims and al-azhar students. 681 4. tafsir al-manar, this interpretation will be completed by rashid ridho. abduh said that many muslims read the koran, but few understood it and took guidance from it. this work is a collaboration between abduh and rasyid rida (hasanul rizka, 2021). epistemological criticism in western intellectuals; a lesson on the importance of thinking, ijtihad, and the modern horizon. one of the fundamental problems in the islamic world is the stalled development of science since the history of islamic civilization entered an era of decline. the emergence of the slogan that the door of ijtihad has been closed adds to the weight of the situation. it is not known who started the closing of the door to ijtihad, but this theme has become a common theme in the islamic world. ibn taimiyyah, a prominent islamic reformer, has warned that there is no closing of the door to ijtihad. ijtihad should not be monopolized by one generation (muhammad amin, 1991). closing the door of ijtihad is a distortion of islamic teachings. ibn taimiyyah was an islamic thinker born in 1263, five years after the destruction of baghdad. he wants muslims to open their eyes to the phenomena that are happening before them, not to be busy with speculation. logical formulations such as aristotelian logic must be examined critically (nicholash herr, 1993). he is the founder of empiricism in islam (fazlur rahman, 2001). he is considered the first founder of mill's logic and the pioneer of david hume's philosophy of empiricism (nicholas herr, 1993). empiricism based on the five senses is obtained from observing material objects and producing knowledge. senses (mulyadi kartanegara, 2002) ibn taimiyyah, in a modern view, is increasingly getting sympathetic treatment (nurcholish madjid, 1984). ibn taimiyyah lived in a period that was intellectually chaotic. he experienced the traumatic experience of being a direct victim of the invasion by the mongols, which later destroyed the baghdad caliphate. never since the birth of islam has islam fallen so quickly. many myths and fantasies develop in society (shaib abdul hamid, 2009). he did not witness firsthand how terrible the mongol invasion of baghdad was. however, the story is still buried in society, accompanied by the romanticism of islamic splendor (iqbal haraka mahendra, 2022). one of the fundamental problems in the islamic world is the stalled development of science since the history of islamic civilization entered an era of decline. the emergence of the slogan that the door of ijtihad has been closed adds to the weight of the situation. it is not known who started the closing of the door to ijtihad, but this theme has become a common theme in the islamic world. ibn taimiyyah, a prominent islamic reformer, has warned that there is no closing of the door to ijtihad. ijtihad should not be monopolized by one generation (muhammad amin, 1991). closing the door of ijtihad is a distortion of islamic teachings. ibn taimiyyah was an islamic thinker born in 1263, five years after the destruction of baghdad. he wants muslims to open their eyes to the phenomena that are happening before them, not to be busy with speculation. logical formulations such as aristotelian logic must be examined critically (nicholash herr, 1993). he is the founder of empiricism in islam (fazlur rahman, 2001). he is considered the first founder of mill's logic and the pioneer of david hume's philosophy of empiricism (nicholas herr, 1933). empiricism based on the five senses is obtained from observing material objects and producing knowledge. senses (mulyadi kartanegara, 2002) ibn taimiyyah, in a modern view, is increasingly getting sympathetic treatment (nurcholish madjid, 1984). ibn taimiyyah lived in a period that was intellectually chaotic. he experienced the traumatic experience of being a direct victim of the invasion by the mongols, which later destroyed the baghdad caliphate. never since the birth of islam has islam fallen so quickly. many myths and fantasies develop in society (shaib abdul hamid, 2009). he did not witness firsthand how terrible the mongol invasion of baghdad was. however, the story is still buried in society, accompanied by the romanticism of islamic splendor (iqbal haraka mahendra, 2022). 682 sociological empirical studies, for example, should be given priority, and ibn taimiyyah did not like theoretical studies. abduh, who came later, saw the need for muslims to understand the development of society. sociological studies helped this. his encounter with the sociological thought of ibn khaldun and herbert spencer helped him map the actual situation of muslims. moreover, he had previously read it through the writings of al-tahtawi. abduh also saw that there was no conflict between islam and science. empirical studies, both physical and social, such as sociology, must be considered. these studies were later developed by muslim thinkers of the modern period in western literature. western scholars have developed knowledge, while the slogan of the door of ijtihad is growing in the islamic world. in the history of the renewal of islamic thought, the reformer whose influence was widespread was muhammad abduh. the idea of renewal is also related to his life experience (ris'an rusli, 2013) muhammad abduh, a figure who emerged in egypt in the 19th century. he is a mujaddid, an islamic reformer (djarnawi hadikusuma) and a liberal reformer (malcom h kerr, 2021), and a humanist (vatikiotis p.j, 1957). indeed, liberal thinking is needed to renew islamic thought (nurcholish madjid he combines the islamic horizon of the era of progress with the horizon of modern science. he is experienced in traditional islamic lines and believes islam does not conflict with science and modern knowledge (fazlur rahman, 2001). he wants muslims to become active and dynamic people like what happened during islam's progress or golden age. his achievements are outstanding, and his influence can be seen in the decades after his death (maryam jamilah, 1982) the renewal movement is pursued through various activities. abduh carried out efforts to compare islamic and western cultures. it was also carried out by jamaluddin al-afghani, muhammad ali, al-tahtawi, and several other figures in egypt. it has also been done by ahmad khan, a prominent islamic reformer in india. in turkey, efforts have also been made to study the progress of western civilization. abduh saw that one of the causes of the backwardness of muslims, which was very worrying, was the loss of the intellectual tradition, which was essentially freedom of thought (nurcholish madjid). renewal emerged as a critical response to the decline of islam, such as the issue of closing the door to ijtihad. the attempt to close the door of ijtihad itself is full of mystery. who ordered the closing of the door of ijtihad is never straightforward. muslims have become consumers of the ijtihad of their predecessor, mujtahid scholars. passiveness and apathy have persisted for hundreds of years, until recently, except for small groups. this situation is getting worse because muslims have become colonized citizens of the west (mujamil qomar, 2012). the conditions that move to develop are minimal, and this condition is tragic. if in the 18th century only 35% of the territory of the islamic world was colonized by the west, then after 1918, it became 85% (burhanuddin daya, 2008). it is contrary to the situation that occurred in the golden period of islam. the development of science in europe was supported by free-thinking in exploring reality. liberal thought that developed in the west, where the use of reason had a strong position, also inspired reformers (wilfrid cantwell smith, 1962). abduh saw that there was a mistake among muslims in understanding islam. islam encourages thinking; thinking is a noble practice. slow thinking will make it difficult to understand the situation and provide solutions. this situation cannot be allowed to continue. there must be efforts to reform and provide motivation to think about finding and formulating new things. without a reform movement, muslims will remain in a state of retreat. so the progress achieved by the west in science must be appreciated. egypt was a perfect setting for muhammad abduh. france colonized egypt under the leadership of napoleon bonaparte. in addition to bringing the army, he also brought scientific instruments such as laboratories which surprised the scholars and leaders in egypt so that reform 683 ideas began to emerge. muhammad ali, in his reign, aggressively ordered to study the progress of the west, especially france. engineering sciences received attention (mona abaza, 1999). the industrial revolution in europe, which started in england, was related to technical progress. one of those assigned was al-tahtawi, who tried to translate western intellectual works into arabic. abduh, who appeared after him, studied the ideas and traces left by previous reformers, including his teacher jamaluddin al-aghani. jamaluddin also taught abduh about the dangers of western hegemony. western hegemony makes it difficult for muslims to build their territory. napoleon’s entry into egypt was an event that raised awareness of the islamic world against the dangers and challenges of the west. the incident was a kind of delta that witnessed the transformation of the islamic world, especially awareness and changes in attitudes towards the west. it shows the situation's complexity in the islamic world, including egypt. the progress in the west for three centuries could not penetrate islam's heart. it is an odd situation (seyyed hosein nasr, 1994). to carry out reforms, one must understand the actual situation and the real problems that abduh saw in egypt or what he understood about the condition of the muslims. egypt, previously ruled by muhammad ali, was the territory of the ottoman turks. muhammad ali himself was a soldier assigned to egypt. he became ruler after the french political changes in egypt according to the conditions in france. france's entry under napoleon bonaparte's leadership to egypt opened the eyes of muslims and scholars to the weaknesses of the muslim body. it acknowledged the progress achieved by france or western civilization. of course, mapping and concrete actions are needed to overcome this right. the difference between islam and the west in the 19th century, as stated by nurcholish madjid, is the agrarian age and the technical age. the agrarian age was the superiority of the sumerians 5000 years ago over other civilizations. at the same time, the age of engineering began in northwest europe. egypt is a country that has been hit by a wave of sumerism (nurcholish madjid). a fundamental difference for muslims who witnessed europe at that time. agrarian civilization with engineering civilization has a different face. engineering civilization resulted in technology production at that time, and its impact can also be seen today. napoleon's conquest of egypt, which was carried out with ease, showed the weakness of muslims in military technology. at that time, egypt entered the territory of the ottoman turks. when it was realized very late that another nation, namely europe, was genuinely superior to the muslims, the muslims were horrified by their disbelief. napoleon's easy conquest of egypt was theatrical (nurcholish madjid, 2019). abduh saw taklid as a problem that had to be solved. this problem is a bad situation in the body of muslims. the koran commands thinking and exploring knowledge, but what happens is that hundreds of taklids are preserved. there is no substantial effort to stop it. the culture of taklid has swept across the islamic world, and this has been observed by many observers (m. amin abdullah, 2004) jumud or the frozen mind that kills creative minds. it is a disaster for the islamic intellectual world. islamic studies lost their appeal. then they were forced to make references in various islamic educational institutions (mujamil qomar, 2012). in a situation like this, the spirit dims, and there is no critical mind that adorns scientific discourse. this taklid culture has disturbed muslim thinkers from generation to generation. there is a vast gulf between islamic doctrine and historical facts. the koran is not understood correctly. in the western intellectual tradition, criticism of epistemology runs naturally. criticism of the architectonic structure of rationalist idealism opens up opportunities for developing a tradition of empirical historical thought to develop an empirical approach to human reality. epistemological criticism runs naturally without significant obstacles and suspicions (m. amin abdullah, 2004). meanwhile, in the islamic world, there is a lack of thinking. this stupor is the cause of the decline of islamic civilization. there are no more critical thoughts. what happens is freeze or static thinking 684 (ris'an rusli, 2013). the door of ijtihad is considered closed, even though ibn taimiyyah and muhammad ibn abd al-wahhab have criticized this problem. the discussion on freedom of thought later became one of the things that muhammad abduh put forward. in the qur'an, many encouragements exist to use the mind to understand reality. as in the golden age of islam, the culture of ijtihad must be revived. thus the jump attitude can change into a culture of ijtihad. ibn taimiyyah explained the importance of empiricism in the development of science. before francis bacon, roger bacon, david hume, and john stuart mill (nurcholish madjid, 2019), muslims experienced scientific progress with this empiricism. the ingenuity of its people influences the quality of civilization. when a society has an intellectual level, a spirit of creativity and idealism, the civilization built is a high-quality civilization (mujamil qomar, 2012). the high quality of civilization has been displayed by islamic civilization. westerners take lessons from islamic civilization. european students from various kingdoms studied in andalusia, where they mingled with scholars of islamic thought and culture, who then returned to their midst to experience the deliciousness of the knowledge they received from islamic scholars in andalusia. they gave rise to the renaissance and modern civilization by investigating the secrets of its progress and improving its circumstances. it is a drop of islamic rain that hits one european earth. it becomes fertile and fresh, which can then grow all beautiful plants (muhammad abduh, 2016). muslims who have experienced setbacks for centuries need to take positive actions to build islamic civilization. the culture of taklid must be changed with the culture of ijtihad. that way, there will be dynamics in mind in the islamic world. in the philosophy of science, it is explained that science undergoes a paradigm shift. abduh is very strict. taklid, in his opinion, is an important reason for the decline of muslims. he criticized the ulama, who taught that later, muslims were obliged to follow the teachings of the ijtihad of past scholars, so that it stopped and reason no longer worked among muslims (harun nasution, 2016). in the qur'an and hadith, there are many commands for thinking. this universe must be considered by humans both to increase faith and to develop knowledge. as a divine revelation, al-quran struggles and has a direct dialogue with the reality and practical problems faced by society in an era constantly rolling. from an epistemological point of view, the reality of society is included in the area of historical empirical study. in contrast, empirical social science, which tries to dissect empirical social reality, developed after the 19th century. classical islamic thought has not uncovered and dissected reality as sharply as it was dissected by the sciences that developed in the 19th and 20th centuries. ibn miskawaih and ibn khaldun have tried to include empirical thinkers in historical studies. however, they have failed to change the tendency of the old epistemological building, dominated by knowledge of the language, fish, hadith, and kalam. this domination continued for centuries and was followed by taklid (m. amin abdullah, 2004). in fact, during the golden era of islam, islamic philosophers fought for rational knowledge because it was compatible with the teachings of the koran (majid fakhry, 1986). it has been said that the atmosphere in europe when abduh went to europe was that of industrialization. industrialization involves social change. namely, the social change in the social structure from a pre-industrial social system (for example, an agrarian) to an industrial social system. it is sometimes referred to as the change from pre-modern to modern society. abduh explained that industry is an active force buried in the right way of thinking for a particular purpose. the active, systemic force is a significant source. industry strives to produce human needs (rahmat, 1960). once the industry is built, it is kept running to meet the needs of human life. in history, scholars have been active in ijtihad. ijtihad is in the sense of trying hard to achieve or obtain something to develop knowledge. for abduh, besides having the power of thought, 685 humans are also free to choose, which is a natural nature that exists in humans. intellect is a human advantage over other creatures. the hard work of islamic intellectuals has left behind brilliant works (nurcholish majid, 2019) abduh invites a muslim to free himself from absolute submission and bigotry to a sect or school. he called for a muslim to think according to his position as a creature with a personality who can give criticism and respond to various events that arise (a. hanafi, 1992). another problem that needs to be considered, according to abduh, is the issue of faith and solidarity. throughout history, muslims have experienced socio-political problems that have weakened solidarity. muslims are proud of their faith. it was as if they no longer felt sick with the suffering that befell other muslims (rachmat, 1960). abduh found that muslims had been divided into groups and sects. because of the intense fanaticism of the school and ignoring the internal pluralism of muslims. the modern western civilization he witnessed stirred his heart about the mentality that fits the modern world of thought. muslims must consider the openness to new insights for new findings. islam does not contradict science, which has been proven in the history of islamic civilization. in the modern mentality is the courage to integrate knowledge, namely using modern science to update the interpretation of islamic teachings contained in the koran and hadith. in natural sciences and the humanities, the findings of western scientists are considered to enrich their knowledge as long as they do not conflict with the central teachings of islam. since entering the era of decline, muslims no longer produce outstanding achievements in the field of science. western scholars then developed science with the materials developed from the work of muslim scholars. of course, there are weaknesses inherent in western civilization. however, they creatively produce new things to be studied. in the 19th century, scientific optimism was partly due to the emergence of the theory of darwin, herbert spencer (social darwinism), before agust comte, and so on. the findings of western intellectuals became the subject of discussion by muhammad abduh. abduh himself met herbert spencer in england. islam is not against science. it is what muhammad abduh often said. the study of kalam and philosophy will be an important study to invite muslims to progress. in the context of egyptian society, abduh feels restless because he thinks normatively and has narrow views. it will undoubtedly complicate the race to catch up with the progress that has lagged behind western society. after understanding the ups and downs of islamic history and other civilizations, especially western civilization, abduh took reform efforts to quickly catch up with muslims in many areas of life. he was different from jamaluddin al-afghani, who took the political path. abduh decided to choose the path of education. cadreization through educational institutions must be carried out. updates are a historical necessity. a good educational institution is needed to grow the younger generation as the next generation. the reform in question is modern or modern understanding. the history of islamic reform in egypt began with the entry of napoleon. he brought new ideas from the french revolution. responding to the arrival of france, there emerged figures of renewal of thought in egypt who realized the backwardness of muslims from world civilization. as mentioned earlier, abduh believes that muslims need philosophy. philosophy is a critical study that questions something to its roots. there is nothing taboo to think about or question. appreciation of this philosophy is closely related to his program to combat taqlid. because in the 18th and 19th centuries, taklid also included the spirit of the soul, if not theology, which includes the rejection of new things, especially those from the west (nurcholish madjid, 1993). however, not everything that comes from the west is wrong. according to nurcholsih madjid, abduh built liberalism with an intellectual ethos from the west, especially from comte. western philosophers 686 famous for the law have three stages, namely the metaphysical stage, the theological stage, and the positive stage. although not to positivism which rejects religion. however, abduh showed a high appreciation for objective scientific methods and studies by modern scientists (nurisman, 2015). belief in the power of reason is the basis of a nation's civilization (harun nasution). muslims are trapped in the potent power of schools and sects, so they do not dare to criticize or evaluate them. philosophical discussions are needed to dismantle the narrow way of thinking. the study of ontology or metaphysics will help to solve this problem. abduh tried to dissect this problem. abdu concentrates on the theology of muslims, emphasizing studying the field of faith (seyyed hossein nasr, 1994). for this endeavor, the metaphysical construction initiated by muslim philosophers and scholars of kalam is a treasure that abduh continues to discuss. the soul of islamic thought that abduh wanted to awaken. the principles of monotheism are practical teachings and by human nature. serves as a guide and motivation for every attitude, movement, behavior, and thought. feeling of man ( differences in tawhid and kalam science, 1992 ) abduh, experienced in traditional lines, believes that religion and science are not contradictory. abduh shouted that islam commands the use of reason (muhammad arifin ismail, 1992). philosophy's areas are ontology or metaphysics, epistemology, and axiology. the discussion that abduh wants to present is metaphysics, the problem of building thinking or thinking frameworks in understanding reality. comparison of the west and islam sharpens muhammad abduh's frame of mind. the discussion of civilization is also a discussion presented by muhammad abduh. human civilization rises and falls. there is high culture, and then it sinks. there are those whose experiments were successful, some of them failed, there were those who had disputes and then agreed again, and there were those who suffered and then got up and took turns taking stories in human history (muhammad abduh, 2016) islam is bringing the teachings of monotheism and is a continuation of the teachings of the previous prophets and apostles. prophet muhammad is the last prophet. muslims are proud of their religion because it has a strong creed or foundation or a solid rope that binds and binds the unity of their fellow human beings. belief in the creed is a valuable belief (rachmat, 1960). because of the importance of this monotheistic faith, muhammad abduh wrote the risalah tawhid. muhammad ibn abd al-wahhab also published the study of monotheism in saudi arabia. he saw that the creed of some muslims had been mixed with deviant practices, such as superstition, bid, and superstition. the construction of the kalam discussion that became the anxiety of muhammad ibn abd al-wahhab was based on his observations in the various islamic areas he visited. he did not witness western civilization. mu'tazilah is a school of kalam that must be mentioned in this discussion. modern thinkers try to revive this classical kalam thought as ahmad khan did in india. what is essential in abduh's appreciation of the mu'tazila is the conflict between religion and reason that has horrified europe since the publication of charles darwin's the origin of species in 1859. mu'tazilah was then studied by muhammad abduh, who saw that it needed to be actualized again to bring up the passion for rational thinking. islam does not conflict with science (richard martin et al., 2002) mu'tazilah developed a liberal theology, where reason gets a significant portion in exploring kalamiyah (harun nasution, 1982) mu'tazilah, with their rational thoughts, contributed intellectual dynamics of islam in abbasid era. the treatise on tawhid was compiled during the exile of muhammad abuh in beirut. previously abduh had received much inspiration from jamaluddin al-afghani about life and the struggles of life regarding activities to advance muslims. colonialism that had entered islamic society had to be fought full of struggle. in any situation, especially in the era of colonialism, belief must remain strong and always be nurtured so that it becomes a strength in the soul. the fighting 687 spirit must be maintained. muhammad abduh often lectures on the theme of monotheism to open the horizon for thinking about the science of monotheism. the tawhid treatise book is a sharpening of logic in understanding reality. what is reality, and how to understand it in the context of allah, the universe, and his creation? in abduh's view, this is the real nature, the existent nature. forms, according to him, are divided into three categories, forms that must exist in essence (obligatory lizatihi), forms that in essence cannot exist (impossible lizatihi), and forms that in essence may exist. (mumkin lizatihi) (nurisman, 2019). this division can be seen in traces in the classical islamic thought of al-farabi and also in ibn sina. the development of the intellectual ability of muslims in carrying out ijtihad at the time of the greatness of baghdad was because muslims could absorb and utilize the knowledge of philosophy and mantic (m. amin abdullah). educational issues that received attention in the treatise of tawhid were about human actions. islamic scholastics discuss this like a discussion of jabbar and qadar (humans are forced and free). for abduh, human is actual existence. it carries out its existence. human beings are creatures who can think; he was given by allah swt the mind. it is homo sapiens. he has the effort in his deeds (muhammad abduh) the problem of reason and revelation has a portion in muhammad abduh's thinking. for him, the reason is the basis of faith (abdul rozak, 2012). people with reason and healthy feelings admit and witness that they exist. for that, people do not need proof to justify it and do not want a teacher to teach it. likewise, he witnesses the will to act with effort, which he weighs with reason and determines by his radar (will). then the act is carried out with all the nature in him. anyone who dares to deny such a provision is considered the same as denying his existence because this provision is a logical fact and is justified by reason (muhammad abduh) abduh is not satisfied if the belief of a believer in the belief of jabarariyah because this belief causes him to lose his creative power and the position of a muslim to be creative (a. hanafi, 1992). the argument put forward by muhammad abduh is evident that humans are not puppets that are forced to be played by the dalang. thus abduh was in line with the qadariah thought, often advanced by the mu'tazilah. the word mu'tazilah comes from i'tazala, which means to separate, or to separate, which also means to stay away or distance yourself (abdul rozak, 2012) mu'tazilah played an essential role in the history of thought in the islamic world. mu'tazilah brought kalam discussions to be more profound and more philosophical, especially those discussed by the khawarij and murji'ah (harun nasution). mu'tazilah held anticipation of philosophical thought. his famous teachings are usul al-khamsah (five basics), namely al-tawhid, al-adl, al-wa'du wa al-wa'id, al-amr bi al-ma'ruf wa al-nahy an-munkar, and al-manzilah bain al-manzilatain. this mu'tazilite school was the pioneer and exponent of the growth of kalam science, especially in the form of their apologetic islamic thought in dealing with other religions and muslims (nurcholish madjid). at that time, namely, from the government of al-ma'mun (harun nasution), tawhid was the principal and core principle in the teachings of the mu'tazilah. it is the teaching of islam and the basic construction of every school of kalam. belief in the teachings of monotheism is absolute teaching. muhammad abduh explained that every human being admits this to himself and to others who are healthy in mind and with his five senses. that is how sometimes humans mean well or try to please friends, but on the contrary, what comes, the friend is angry with him. he worked hard looking for sustenance, but what he was looking for was also missed. people seek happiness, but what they find instead, they fall into the valley of misery. such a fate caused him to regret himself, why he was not careful in carrying out his actions. it is seen as an experience that will be a teacher for him in the future. then it works again with a correct system and a more regular pace. however, if someone else's actions caused the bad luck that befell him, he released his anger at that person as a challenge. the fate that comes from a higher power than himself, not because of 688 his negligence and not because of the actions of others, then halk is a destiny that cannot be avoided in his actions; like a strong wind coming blowing against his boat so that it sank with his merchandise, or lightning struck so that his livestock burned to death. allah has laid the general foundations for the universe's structure, especially for humans equipped with the power of reason and thought (rachmat, 1960). allah's knowledge knows everything that humans do with their will. human workers arise from their efforts and endeavors. no competent science hinders humans from making efforts in their efforts. what conditions exist in science are not impossible to happen, while what happens is a fact, and reality cannot be. denied. (muhammad abduh). conclusion abduh saw the problem of stalling the development of science in islam as a fundamental problem. taklid is a severe problem. the culture of taklid pervades the islamic world, which many observers have observed. frozen thinking blocks creative thoughts. it is a disaster for the islamic intellectual world. the development of society will be carried away by the stagnation of science, giving rise to a static society. the kalam and philosophy debate that islamic thinkers have carried out during the golden age of islam must be revived and actualized again. the culture of criticism that thrives and then fades must also be refreshed. this culture then moved to the west. this way of looking at science must be justified. the nature of science is relative and open to criticism and change. there must be a reason for the frozen thinking, one of which is closing the window of thought so that fresh air and new and fresh ideas are blocked, causing chest tightness and shortness of thought. the issues discussed are unenlightening repetitions. islamic studies lost their appeal, forcing them to make references in various islamic educational institutions. in a situation like this, the spirit dims, and there is no critical thinking that adorns scientific discourse. this taklid culture has disturbed muslim thinkers from generation to generation. the koran commands thinking and exploring knowledge. references abaza, mona. 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(2022). muhammad ‘abduh’s reformism: the modes of its dissemination in pre independent malaysia. international research journal of shariah muamalat and islam 2(4):43-54. https://doi.org/10.35631/irjsmi.24005. https://doi.org/10.1163/157005857x00228 https://doi.org/10.35631/irjsmi.24005 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 17 good corporate governance, corporate social responsibility, and sustainability report to firm value volume: 2 number: 1 page: 17-21 1ni putu yuria mendra, 2putu wenny saitri, 3ni putu sri mariyatni 1,2accounting department, mahasaraswati university, denpasar, indonesia 3management department, warmadewa university, indonesia corresponding author: ni putu yuria mendra accounting department, mahasaraswati university, denpasar, indonesia email: yuriamendra@gmail.com article history: received: 2021-02-16 revised: 2021-03-15 accepted: 2021-03-28 abstract: firm value is the company's performance which is reflected by the stock price which is formed by the demand and supply of the capital market which reflects the public's assessment of the company's performance. several factors that can affect firm value include good corporate governance, corporate social responsibility and sustainability reports. this study aims to analyze the influence of good corporate governance, corporate social responsibility, and sustainability report on firm value on the indonesia stock exchange. the research population is manufacturing companies listed on the indonesia stock exchange. the sample in the study of 46 companies was determined based on the purposive sampling method. the results showed that good corporate governance, corporate social responsibility had no effect on firm value while the sustainability report had no effect on firm value. the limitations and suggestions in this study are that this study uses a manufacturing company with an observation period of three years. further researchers are expected to increase the observation period and increase the number of samples to expand the research results. for further research it is expected to develop and multiply the variations of the independent variables used such as environmental performance, company size keywords: good corporate governance, corporate social responsibility, sustainability report, firm value. cite this as: mendra, n.p.y., saitri, p.w., mariyatni, n.p.s (2021). good corporate governance, corporate social responsibility, and sustainability report to firm value. international journal of environmental, sustainability, and social science, 2(1), 17-21. https://doi.org/10.38142/ijesss.v1i3.53. introduction each company aims to increase the prosperity of shareholders through maximizing firm value. according to harmono (2009: 233), firm value is the company's performance which is reflected by the stock price which is formed by the demand and supply of the capital market which reflects the public's assessment of the company's performance. the problem of firm value is the fluctuation of stock prices which reflects the unstable value of the company. the capital market is a meeting place for capital seekers and investors. one form of the capital market is the stock exchange. to find out exactly how the condition of the company is necessary to do a proper analysis by looking at financial reports. factors that can affect firm value are good corporate governance (gcg) which, according to sutedi (2006: 175), can be defined as a set of regulations governing the relationship between shareholders, company managers, creditors, government, employees and internal and external stakeholders. others relating to their rights and obligations or in other words a system that regulates and controls the company. gcg is needed to provide progress on company performance. research conducted by retno (2012), randy (2013), syafitri (2018), widhi (2018), and dewi (2019) stated that good corporate governance has a positive effect on firm value. this is different from the findings from herwiyanti's (2015) research, fatchan (2016) which states that good corporate governance has no effect on firm value. corporate social responsibility (csr) is also the value of the company, which is a manifestation of the company's responsibility and concern for the environment and society. iso 26000 in rusdianto (2013: 7), corporate social responsibility is defined as the responsibility of an organization for the impact of its decisions and activities on society and the environment, through transparent and ethical behavior that is consistent with sustainable development and community welfare, taking into account the interests of stakeholders , in accordance with applicable laws and consistent with international norms, integrated in all organizational activities, in this sense covering both activities, products and services. basically, the involvement of a company with its social responsibility can increase access to capital, improve financial performance, reduce operating costs, enhance its image and reputation, increase sales and customer loyalty, and increase productivity and quality. research conducted by retno (2012), herwiyanti (2015), dewi (2017), monica (2018), mahendra (2018), dewi (2019), siregar (2019) stated that corporate social responsibility mailto:yuriamendra@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 18 has a positive effect on firm value. this is different from the findings of ardimas (2015) research which states that corporate social responsibility has no effect on firm value. through sustainable management, it is reported that stakeholders are interested in understanding how the company's approach and performance are sustainable in various aspects. in this case, companies need to make a sustainability report which functions as a form of corporate responsibility to stakeholders in the form of a report. sustainability report is a report published by a company or organization regarding the economic, social and environmental impacts of daily activities (gri, 2013). the global reporting initiative (gri) is a non-profit organization that promotes economic sustainability. gri produces standards commonly used by companies in the world for sustainability reporting such as environmental social governance (esg) reporting, triple bottom-line (tbl) reporting, and corporate social responsibilities (csr) reporting. in may 2013 the global reporting initiative (gri) officially released the g4 guidelines. sustainability reports are increasingly becoming a trend and a need for progressive companies to inform about their economic, social and environmental performance as well as to all company stakeholders. research conducted by sejati (2014), fatchan (2016), latifah (2017), sari (2017), maskat (2018) states that sustainability reports have a positive effect on firm value. this is different from the findings of habibi (2018) from the results of the research stating that the sustainability report has no effect on firm value. the problem that will be discussed in this research is whether good corporate governance, corporate social responsibility, sustainability report affect the value of companies listed on the indonesia stock exchange in 2017-2019. the purpose of this study is to determine the effect of investment opportunity set, good corporate governance, corporate social responsibility, sustainability report on the value of companies listed on the indonesian stock exchange in 2017-2019. based on research on the factors that influence firm value, because of the inconsistency of the research gap issue or the results of different research in previous studies, this research was conducted again. the results of the inconsistencies from previous studies were due to differences in factors that were proven to affect one study, but not necessarily in other studies. the theory related to research is agency theory, which according to anthony and govindarajan (2011: 10) agency theory is the relationship or contact between the principal and the agent, the principal employs the agent to perform tasks for the interests of the principal, including delegating authorization for decision making. from principal to agent. according to (meiser et al, 2006) this agency relationship causes two problems, namely: 1) the occurrence of asymmetry information (information asymmetry), where management generally has more information about the actual financial position and the entity's position of the owner. 2) the occurrence of a conflict of interest due to different goals, where management does not always act in accordance with the interests of the owner. in addition, a related theory is signaling theory, which according to melewar (2008: 100) states that signal theory shows that companies will provide signals through action and communication. companies adopt these signals to reveal hidden attributes for stakeholders. basically, signal theory is also used to explain that financial statements are used to provide positive and negative signals to their owners. good corporate governance is a set of rules governing the relationship between shareholders, company management, government creditors, employees and other internal and external stakeholders relating to their rights and obligations or in other words a system that regulates and controls the company (sutedi, 175). investors can see companies that are implementing gcg well, where the control system in the company can be trusted with the openness of the company, thus making investors trust to invest in the company, which can increase firm value. based on research conducted by retno (2012), randy (2013), syafitri (2018), and dewi (2019) good corporate governance has a positive effect on firm value. this means that the better or the higher the value of good corporate governance, the better and higher the firm value. based on the theoretical basis and rationale above, the following hypothesis is formulated, h1: good corporate governance has a positive effect on firm value. according to rusdianto (2013:7), corporate social responsibility is the responsibility of an organization for the impact of its decisions and activities on society and the environment, through transparent and ethical behavior consistent with sustainable development and community welfare, paying attention to the interests of stakeholders, according to the law. applicable and consistent with international norms, integrated in all organizational activities, in this sense covering both activities, products and services. companies in making decisions must consider various social and environmental problems if the company wants to maximize long-term financial results which can increase firm value. this means that the more companies express their social disclosure ideas and the better the quality of the disclosures, the higher the corporate value. based on research conducted by retno (2012), herwiyanti (2015), monica (2018), and dewi (2019) corporate social responsibility has a positive effect on firm value. this means that the better or the higher the value of corporate social responsibility, the better and higher the firm value. based on the the explanation above, the following hypothesis is formulated, h2: corporate social responsibility has a positive effect on firm value. according to heemskerk, pistorio and scicluna (2002:7) a sustainability report is defined as a public report by a company to provide internal and external stakeholders with an overview of the company's position and activities in economic, environmental and social aspects. publishing a sustainability report shows that a company has a responsibility towards the interests of its stakeholders, and this will increase investor confidence in a company that has a sustainable mission and can have a positive impact on firm international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 19 value. the company's goal of publishing a sustainability report is to attract investors to buy company shares. with the increase in the number of shares outstanding and the increase in the company's share price, the company hopes to increase the value of the company. based on research conducted by sujati (2014), fatchan (2016), latifah (2017), maskat (2018), and siregar (2019) the sustainability report has a positive effect on firm value. this means that the better or the higher the value of the sustainability report, the better and higher the corporate value. based on the theoretical basis and rationale above, the following hypothesis is formulated, h3: sustainability reports have a positive effect on firm value. method the research variables are 1) good corporate governance as measured by using an instrument that has been developed by the indonesian institute of corporate governance (iicg) in the form of a corporate governance perception index (cgpi) score. cgpi is a research program and ranking of gcg implementation in companies in indonesia; 2) corporate social responsibility is measured by the corporate social responsibility index (csri); 3) sustainability report in this study is measured by the sustainability report disclosure index (srdi); and 4) firm value can be measured by price book value. the population in this study were all manufacturing companies listed and listed (go public) on the indonesia stock exchange (idx) during 2017-2019, as many as 182 companies. the sample was taken based on the purposive sampling method. based on the sampling criteria above, 46 companies out of 182 companies presented complete financial reports on the indonesia stock exchange and according to the variables studied in the 2017-2019 period. the number of observations made was 138 company data. the data collection technique used in this research is to conduct a documentation study conducted by collecting secondary data from the financial reports of manufacturing companies listed on the indonesia stock exchange 2017-2019 which can be accessed on the website www.idx.co.id. the data analysis technique used is multiple linear regression analysis in which the form of the regression equation formulated based on the developed hypothesis is as follows: (1) figure 1. research model results and discussion the results of the analysis state that good corporate governance has no effect on firm value, so h1 is rejected. this means that the size of the gcg index received by the company does not affect the increase in firm value. good corporate governance is a set of rules governing the relationship between shareholders, company management, government creditors, employees and other internal and external stakeholders relating to their rights and obligations or in other words a system that regulates and controls the company (sudana 2011). in this study, gcg was measured using the corporate governance perception index (cgpi), which shows the gcg implementation rating score. these results indicate that gcg has no effect on firm value. this means that the size of the gcg index received by the company does not affect the increase in company value, which means that there is no economic value that can be generated from the ranking of “the indonesia most trusted company based on cgpi”. gcg has no effect on company value because the cgpi calculation component does not involve a third party, namely a public accounting firm, so there is no external supervision that assesses the company's performance. this result causes investors to be less interested in seeing firm value in terms of good corporate governance. the results of this study are not in line with the research results of retno (2012), randy (2013), and syafitri (2018) which state that good corporate governance has a positive effect on firm value. however, the results of this study are in line with the results of research from herwiyanti (2015) and fatchan (2016) which state that good corporate governance has no effect on firm value. good corporate governance firm value corporate social responsibility sustainability report international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 20 the results of the analysis state that corporate social responsibility has no effect on firm value, so h2 is rejected. in the limited liability company law no. 40 of 2007, the company must carry out csr and disclose it, because if it does not carry out csr, the company will be subject to sanctions in accordance with the provisions of the laws and regulations so that it is considered that csr disclosure has no effect on company value. the results of this study are not in line with the research results of retno (2012), herwiyanti (2015), dewi (2017) which state that corporate social responsibility has a positive effect on firm value. however, the results of this study are in line with the results of research from ardimas (2015) which states that corporate social responsibility has no effect on firm value. the analysis result states that the sustainability report has a positive effect on firm value, so that h3 is accepted. sustainability report has a positive effect on firm value, where publishing a sustainability report shows that the company has responsibility for the interests of its stakeholders, and this will increase investor confidence in companies that have a sustainable mission and can have a positive impact on company value. the company's goal of publishing a sustainability report is to attract investors to buy company shares. with the increase in the number of shares outstanding and the increase in the company's share price, the company hopes to increase the value of the company. the results of this study are in line with the results of research by sejati (2014), fatchan (2016), and latifah (2017) which state that sustainability reports have a positive effect on firm value. however, the results of this study are not in line with the results of research from habibi (2018) which states that sustainability reports have no effect on firm value. conclusion this study examines the effect of investment opportunity set, good corporate governance, corporate social responsibility, and sustainability report on firm value. based on the research results obtained through statistical testing and discussion as described in the previous chapter, it is concluded that: 1. good corporate governance has no effect on firm value in manufacturing companies listed on the indonesia stock exchange in 2017-2019. 2. corporate social responsibility has no effect on firm value in manufacturing 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(2015). the influence of investment opportunity set (ios), institutional ownership, independent commissioner, and return on investment (roi) on company value in manufacturing companies listed on the indonesia stock exchange. essay. yogyakarta state university 788 implementation of teacher development program for integrating climate change education: natural sciences teachers view volume: 4 number: 3 page: 788 798 kayode olawumi1, mzuyanda percival mavuso2, xolani khalo3, babalwa kafu-quvane4, busiswa mzilikazi5 1,2,3,4,5university of fort hare, south africa corresponding author: kayode olawumi e-mail: kayode.olawumi1969@gmail.com article history: received: 2022-10-20 revised: 2022-12-13 accepted: 2023-01-17 abstract: the devastating effect of climate change (cc) on the environment worldwide has been a worrisome phenomenon. the effort by the government and other stakeholders to integrate climate change education (cce) into the school curriculum in south africa has not yielded the desired result because of the lack of teacher professional training programs for teaching cce in the classroom. using the pedagogical content knowledge (pck) theory as lenses, this qualitative study investigated the implementation of the in-service teacher development programs and their role in enhancing the integration of cce in natural sciences lessons. five secondary schools out of twenty schools that participated in the in-service teacher training program conducted by one higher education institution (hei) were purposely selected. data for this study were generated through one-on-one semi-structured interviews with four participating natural sciences teachers at the selected schools. the data showed that implementing in-service teacher development programs helped natural sciences teachers integrate cce into their lessons. the data also revealed that natural sciences teachers' content and pedagogical content knowledge on cc was lacking; thus, they were not adequately integrating cce in their lessons. the study concludes that the teacher training programs are responsible for teacher improved the pedagogical practice of natural sciences teachers in the classroom and the integration of cce. therefore, the paper recommends that teacher professional development programs on cce for natural sciences teachers be organized continuously. keywords: pedagogical content knowledge, climate change education, pedagogical practice, professional development program, secondary school. cite this as: olawumi, k., mavuso, m.p., khalo, x., kafu-quvane, b. & mzilikazi, b. (2023). “implementation of teacher development program for integrating climate change education: natural sciences teachers view. "international journal of environmental, sustainability, and social sciences, 4 (3), 788 798. introduction over the years, the effect of cc on the environment worldwide has been alarming (celik, 2020). government and other organizations passionate about the environment are at different fora organized debates to find a lasting solution to the problem. meetings and conferences were held by the head of government all over the world, politicians, educationists, environmentalists, and other professionals that are key to the implementation of policies on climate change to find solutions to the problems in a way that will make our environment suitable for habitation (shields, 2019; apollo & mbah, 2021). the united nations has identified education as one of the channels through which learners can be sensitized on the concept of climate change, the need to protect our environment from the havoc that can put it in danger, and how to adapt to the problem of cc mailto:kayode.olawumi1969@gmail.com 789 (vigneswaran, leelamani, divya & divya 2017). in response to this and the need to address the problem of cc, the south african government implemented the integration of cce into the school curriculum across school subjects (bush & glover, 2016). this effort was targeted to educate learners on the havoc of climate change and measures that can be taken to mitigate and adapt to the problem. molthan-hill, blaj-ward, mbah, and ledley (2022) believe that this initiative by the south african government to integrate cce into the school curriculum across subjects has yet to yield the desired result. teachers responsible for teaching the subject need more content knowledge of cc, adaptation, and mitigation. however, for natural sciences teachers to effectively teach cce in their classroom, they are expected to have a good mastery of the content knowledge of critical concepts like climate change, adaptation, mitigation, and pedagogical skills that will enable them to implement curriculum-aligned and locally relevant cce. the importance of professional development of teachers teaching cce is critical to implementing curriculum-aligned and locally relevant cce in the classroom (shea, mouza & drewes 2016). despite the critical role of professional development of teachers in the development of natural sciences teacher capacity to implement curriculum-aligned and locally relevant cce, little effort has been made at improving understanding and preparedness to address cc in terms of research and development (monroe, plate, oxarart, bowers, & chaves, 2019). the integration of cce on a subject-by-subject basis into the caps document is a welcome development by stakeholders in environmental education. however, more effort must be made to implement a professional teachers' program that will develop the capacity of teachers teaching cce (thenga, goldschagg, ferguson & mandikonza 2020). it has been reported that teachers teaching cce had inadequate content knowledge of cc, mitigation, and adaptation (ibid). also, teachers needed to improve the pedagogical skill required for teaching cce in the classroom (raath & hay, 2016) since cce is a new knowledge area that was not part of their pre-service training (patton, parker & tannehill, 2015). hence, these skills can be acquired through continuous teacher professional development. more research needs to be done to provide appropriate strategies for natural sciences teachers to teach cce in their classrooms (shea, mouza & drewes 2016). this gap is expected to be filled by the kic-cce project targeted at conducting continuous teacher professional development for selected teachers, developing and providing cce materials for secondary schools’ teachers and school leaders, and developing innovative curriculum-aligned cce change projects involving teachers, students, and communities. the kic-cce initiative is a collaborative project between the department of basic education (dbe), the department of forestry and fisheries (deff), higher education institutions (heis) that provide teacher education training, and four governmental organizations (ngos) with experience in supporting in-service training for secondary school teachers in education for sustainable development such as fundisa for change, greenmatters, wessa, and vvob (makute, 2021). the nature of climate change. different authors' definitions have been advanced to find a suitable definition for the concept of cc. the study of cc by scientists predated the industrial revolution when the world began to bring technology to production (ipcc, 2013), which was recently introduced into the school curriculum when the havoc on the environment and human existence became unbearable. the introduction of climate change education into classroom teaching is a welcome development. it has the potential to influence the behavior of learners with their environment and how they perceive the world around them (wise, 2010). different authors have attempted to define cce, given its devastating effect on the environment worldwide. in defining the climate, mckeown and hopkins (2010), white, wolf & johnson‐maynard (2022) state that the climate part obviously falls under the umbrella of the 790 natural sciences and has traditionally been taught in geography (e.g., climatology) and earth science (e.g., meteorology). in an attempt to give an acceptable definition of cce, the intergovernmental panel on climate change (ipcc, 2015) describes cc as noticeable and variable changes that occur in the environment over a long period. these changes are because human activities are detrimental to the environment and capable of causing havoc to human and animal lives. anderson (2010) viewed cce as an education that allowed people to act in a way that would positively impact their environment. it involves activities that will inculcate in the learner's positive attitudes, like lifestyles and economic and social activities that will reduce excessive production of greenhouse gases (ibid). ferguson (2019) believed that cc is a complete alteration of the atmosphere's composition due to human activities that are detrimental to the environment. the practical cc knowledge does not preexist but instead develops in response to local issues and the questions generated by context-specific problems requiring "research" approaches that are contextsensitive. it is also consistent with the contextualized nature of the practicum periods in which students participate, as it provides a localized context with its issues and problems (mckeown & hopkins, 2010). mitigating the effect of cc is an apparent reality we must learn to accept through our socioeconomic relationship with our environment (mochizuki & bryan, 2015). it indicates that citizens should be informed of the concepts of cc and its effect on the environment for a sustainable environment. governments at all levels should be at the forefront of creating awareness by integrating cce into the school curriculum, from primary schools to higher learning institutions (stevenson, nicholls & whitehouse, 2017). anyanwu, le grange, and beets (2015) are of the view that since cc is a global challenge that affects the entire world in which, governments all over the world have demonstrated a willingness to address it through various initiatives that will create awareness by integrating it into the school curriculum, effort should be made to ensure that teacher development programs are embedded into the school curricula at all level to develop strategies that will equip teachers to deal with the cce in the classroom in the view of stevenson, nicholls and whitehouse (2017), cce involves preparing young people for a rapidly changing, uncertain, risky, and possibly destructive future created by human activities. they expressed this view further that the goal of cce is hinged on preparing learners for an uncertain future by helping them gain knowledge, skills, dispositions, and values that will enable them to deal with future challenges that may come their way in their environment. (ibid) further reveal that this can only be realized when a professional development program for cce pre-service and in-service teachers provides them with content and pedagogical content knowledge needed for teaching and learning climate change education. climate change education and the need for teacher professional development program. cce is a new study area that came into the limelight because of the global changes causing havoc to the environment worldwide (bodansky, brunnée, & rajamani, 2017). researchers believed that teachers teaching cce lack appropriate strategies to teach the subject in their classrooms since these strategies were not included in their pre-service training (cebesoy, 2019; competence, 2019). it is mainly due to the newness of cce as a new knowledge area of study that is still fully integrated into the school curriculum at all levels of education. in south africa, cce has been integrated into the school curriculum subject by subject and taught in all subject areas (vogel, schwaibold, & misser, 2015; ndzimbomvu, rampedi, & kemp, 2021). however, there is a need to support teachers teaching cce by providing teachers with a professional development program that will adequately equip them in classroom teaching. the dimension of cc keeps changing; therefore, efforts should be intensified to examine the implementation of the teacher development program to meet these changes. 791 researchers are of the view that teachers are not integrating cce in their classrooms thenga et al., (2020), and learners are having difficulties learning cc because teachers were not adequately prepared due to inadequate professional development programs to cope with the requirement for effective teaching of the concept (shea et al., 2016). (ibid) further reiterated that despite the importance of professional teacher development support for science teachers in capacitating them to teach the subject in their classroom, little or nothing had been published to date on teacher professional development approaches that teachers can use to teach cc in the classroom. shea et al. (2016) are of the view that much research work has not been done in the area of cc teacher professional development; they suggested design of professional development into three core groups: (i) scientific content teachers are required to know; (ii) good scientific and pedagogical practices (i.e., what teachers need in order teach the content) and (iii) utilizing local examples in the environment that are familiar to the learners. the role of the teacher in the cce classroom is enormous. teachers are expected to have a good mastery of the cc concept to deliver in the classroom effectively. inadequate understanding and knowledge of the cce concepts have been responsible for teachers' poor delivery of the subject in the classroom (karami, shobeiri & jafari, 2017). in south africa, it is still being determined if teachers adequately acquired the relevant knowledge and pedagogical skills required for teaching cc in the teacher development program. to answer this question, anyanwu and le grange (2017) conducted a study that examined teachers' variables on the cc literacy of geography teachers. the findings from the study reveal that characteristics such as age, gender, teaching experience, and teaching grade significantly influence the cc literacy of geography teachers. the study, however, recommended continuing teacher professional development to develop the capacity of geography teachers to teach cce in secondary schools adequately. the study also indicates that pre-service teachers need more knowledge and understanding of basic environmental concepts and their relevance to their teaching in the classroom (guven & sulun, 2017). teachers' inadequate knowledge of cc topics can pose a challenge to them while teaching in the classroom. the environment is not static and keeps changing, so the knowledge to be acquired by teachers also changes, meaning that what is true about the environment today may not be true tomorrow. hence, natural sciences teachers are not adequately supported with a teacher professional development program that will assist them in integrating cce into their teaching. they lack appropriate strategies that will enhance their knowledge of content and pedagogical content knowledge in the classroom, which this study intends to investigate. based on shulman's (1986) model of pedagogical reasoning, the expert and novice are compared. according to this model, teachers prepare for lessons by consulting the following sources: content knowledge, pedagogical content knowledge, curriculum knowledge, general pedagogical knowledge, knowledge of goals and purposes, knowledge of learners, and knowledge of educational contexts, settings, and governance. according to shulman, three sources of understanding make the process of instructional reasoning and action possible. to make a subject topic "teachable," the model explains how a teacher must change their knowledge of it. the many knowledge sources are tapped during this transformation process, with pedagogical content knowledge being the most significant. the teacher differs from the subject matter expert in that they possess different knowledge and comprehension of their field. learners' knowledge, general pedagogical knowledge, and pedagogical content knowledge are all foundations upon which pedagogical content knowledge is constructed (gudmundsdottir & shulman, 2006). the theory is suitable for the study in that it assists in explaining the effect of teachers' continuous professional development on pedagogical practice that will enhance 792 curriculum-aligned and locally relevant cce in their classrooms. the theory stipulates that teachers must know the content and pedagogical content knowledge to integrate climate change education into their teaching. this paper will focus on implementing the in-service teacher development program and its role in enhancing the integration of climate change education in natural sciences lessons. the study will be guided by the following questions: what are the views of natural sciences teachers on implementing in-service teacher professional development programs in south africa? what is the perception of natural sciences teachers on integrating climate change education in their lessons? this study aims to establish how the natural sciences teachers were before the training program and how the training has enhanced the integration of climate change education in their lessons. methods the study being a case study design, adopted a qualitative approach. to answer the how and why of the research, case study research entails a thorough assessment of current events in a practical setting. it helps researchers concentrate on the subject (creswell & creswell, 2018). five secondary schools from the amathole west education district, based on their geographical locations and proximity to the training provider, were selected for the study. these schools participated in the keep-it-cool climate change education (kic-cce) training project run by one higher education institution. one natural sciences teacher was selected from each school. four natural sciences teachers participated in the one-on-one semi-structured interview conducted by the researchers. the fifth teacher was involved in a labor-related issue and could not continue with the research. pseudo-names were used for each participating teacher to protect their identity. participating teachers were adequately informed about the purpose of the research, and they could opt out of the research at any time they wished. the researchers also sought the consent of the participants before the one-on-one semi-structured interview commenced. there was only one post-course interview session for each teacher to determine the level of teacher content and pedagogical knowledge of climate change education after the training program. the consent of the participating natural sciences teachers was sought before the interview session and recording of the proceedings. the thematic approach of coding, sorting, and transcribing was used in analyzing information collected from the participants for the study. the keep-it-cool-climate-changeeducation (kic-cce) initiative is a collaborative project between the department of basic education (dbe), the department of forestry and fisheries (deff), higher education institutions (heis) that provide teacher education training, and four governmental organizations (ngos) with experience in supporting in-service training for secondary school teachers in education for sustainable development. result and discussion for this research, findings are structured based on four cases that have been identified in the course of the analysis. the analysis includes four identified cases from the data collected from the kic-cce project. four cases from the kic-cce data were analyzed to determine the causal mechanism responsible for the change observed in the pedagogical practice of the four natural sciences teachers. teachers’ content and pedagogical knowledge before the training program. before the training project, natural sciences teachers must focus more on teaching cc-related topics. the teachers were not aligning the teaching of cc with natural sciences in their lessons. teacher a 793 commented: "i cannot fix cc into natural science. i was teaching climate change education as part of natural science. the natural sciences teacher had a poor attitude toward teaching cc, which resulted in the learners' lack of interest. the teaching in the classroom was not meant to bring about curriculum alignment and locally relevant cce. also noted is a need for more material for assessing learners in the classroom. teacher b noted: "i did not show interest in cce before the training. students were not interested in cce because they were not exposed to the concept. i did not have enough materials for assessment, and students were not interested in cce". natural sciences teachers interviewed have a challenge of inadequate teaching resources and poor attitudes toward teaching cce. natural sciences teachers attested to the inadequate knowledge and understanding of cc concepts, which resulted in teaching without the proper foundations of cc. the pedagogical practices used by the natural sciences teachers were not appropriate for teaching cce; they could not align the cc content to the subject. teacher c noted: "before the project, i taught cc on the surface. i focused on teaching the content without linking it to the subject. i have a challenge in bringing the curriculum content to the learners' understanding.” the natural sciences teacher needed to gain more knowledge of the cc concept, adequate educational resources, and appropriate teaching methods in the classroom. as a result, they could not link cc to caps in their lessons. teacher d noted: “i have little knowledge of cc, adaptation, and mitigation before the project… i am not aware that i have to link caps to cce at all times”. it was also evident during the cce training program that natural sciences teachers need to gain the required pedagogical skills to teach cc. also noted from our observation is that natural sciences teachers needed to have the content knowledge of cc, adaptation, and mitigation. the natural sciences teachers reported that they were unable to link the caps principles in their lessons. furthermore, these teachers indicated they needed more educational resources for teaching cc in their classrooms before the training project. it indicated that natural sciences teachers viewed the provision of teaching and learning materials as key to incorporating cc in their lessons. role of the professional teacher development program in enhancing the integration of cce in natural sciences teaching. the training program was conducted by one educational institution in the eastern cape, and educational resources/materials support was received by natural sciences teachers. the training and the educational materials support were adjudged by the four natural science teachers as adequate and have brought about improved performance in the classroom. one teacher c specifically reported that: "…i have improved my cce content knowledge through the educational material/resources, improve my cce lesson plan, teaching method, and lesson planning through the material/resources. the training also assisted me in using examples in the school environment that are relevant to my teaching in the classroom..." (teacher c). natural sciences teachers reported that the training program had exposed them to a curriculum-aligned and locally relevant cce. it was reflected in the reported development of appropriate pedagogical skills responsible for teaching cc effectively in the classroom. natural sciences teachers commended the training program received as all-inclusive and enhanced their performance in their classroom. the four natural sciences teachers all supported the claim that the project intervention (cce project) contributed immensely to improving their pedagogical practice in the classroom. the kic-cce program and the educational materials were responsible for the change in the teaching and learning of cce. the success rate of the kic-cce training program was adjudged to be very high by the natural science teachers. teacher b noted: "…i now use more relevant cce educational material, teach learners to understand real-life climate change issues, help students develop cca and mitigation solutions, and integrate cce better in my natural sciences class. my 794 students can now apply the cc concept in tackling real-life issues affecting men and women in the school community. above all, the intervention has helped me to change my teaching strategies in the classroom…." (teacher d) natural sciences teachers' understanding of cc, adaptation and mitigation had reportedly improved because of the training support program provided by one higher education institution in eastern cape. the content and pedagogical knowledge of the natural sciences teachers to teach climate change in their classrooms has improved due to the training support program. it is in line with findings from the literature that continuous professional development of natural sciences teachers can enhance their content and pedagogical knowledge to teach climate change in their lessons. teacher c said, “i received curriculum-aligned and locally relevant cce training. now i use local examples in the school environment and community where the school is located to teach my learners in the classroom. this strategy enhances their understanding of cc topics in the geography lessons”. (teacher c). another teacher said: “i have improved my knowledge of cc, adaptation and mitigation through cc education… my pedagogical practice has also improved after the training workshop”. (teacher a). the researchers also observed from the support visit that the training program had increased the skills of the natural sciences teachers in the classroom. it was an indication that the training program is one of the causal mechanisms that were responsible for the improvement in the capacity of the natural sciences teachers to teach cce in the classroom. project implementation and teacher enhancement improve pedagogical practice. findings from the analysis reveal that most of the participating geography teachers that attended the training program now use more locally relevant and scientific content to teach climate change in their lessons. it emerged from the data analysis that the training program has enhanced the capacity of the natural sciences teacher to teach climate change. the participating natural sciences teachers reported that the training program had enhanced their capacity to understand and deal with real-life issues about cce in their school community. the natural sciences teachers that attended the training program have improved their capacity to teach cc concepts like mitigation and adaptation. also emerged from the analysis is that natural sciences teachers attend the plcs meeting, which has assisted them in enhancing their pedagogical practice. unlike before the training project, the data reveals that natural science teaches cc effectively and uses a local environment that learners are familiar with. another teacher said: “i participated in the plcs meeting … the meeting enhanced my pedagogical knowledge and practice in the cc classroom”. teacher c said, “i have been participating in the plcs meeting, unlike other school teachers….the plcs meeting is an effective space and process for improving my pedagogical practice.”. the capacitation of natural sciences teachers in terms of developing their content knowledge and pedagogical skill in a way that will bring about curriculum-align and practical locally relevant examples have received limited attention from stakeholders and indeed government. the data collected indicates that the four natural sciences teachers have little knowledge of climate change education and lack the required pedagogical skills to help them teach it in their classrooms before the kic-cce training project. another finding from the analysis reveals that natural sciences teachers do not take climate change education seriously before the kic-cce training project. it indicates that natural sciences teachers' attitudes also contributed to their poor performance in the classrooms. the situation before the training project requires urgent attention, which the kic-cce training project was designed to address. also, results from the data analysis show that natural sciences teachers that participated in the study do not have professional training that will enable them to teach topics on climate change education in their classrooms. this position aligns with prior literature and the views of vogel et al. (2015); ndzimbomvu et al. (2021), which emphasized that teachers need continuous professional development programs to enable them to develop 795 climate change content knowledge and pedagogical skills to teach the topics in their lessons. however, thenga et al. (2020) emphasize that to teach climate change education effectively, the department of basic education should, as a matter of priority, implement a periodic cptd program that will capacitate natural sciences teachers to teach climate change in secondary schools in south africa. it becomes imperative given the findings, which reveal that the majority of the natural sciences teachers, after the training, could effectively teach cc concepts like adaptation and mitigation in the natural sciences classroom. according to them, they should be part of the pre-service teachers' program in the universities and for serving teachers continuously. it is essential going by the result of findings that reveal that natural sciences teachers need more content knowledge of climate change education before the kic-cce project. the kic-cce training by one university in the eastern cape was utilized by the natural sciences teachers responsible for teaching climate change education in the classroom. the training project provided by the kic-cce project was responsible for the change observed in the natural sciences teachers' knowledge of climate change concepts, as indicated in the result of the findings. this training program and educational resources/materials provided by the kic-cce project assisted natural sciences teachers in integrating climate change education into their teaching by utilizing locally relevant examples in their communities. natural sciences teachers that participated in the kic-cce training project improved their lesson planning technique, content knowledge, and teaching method because of the training and the educational materials/resources support they received from the project. this position aligns with the view shulman (1996) expressed. according to the theory, teachers prepare for lessons by consulting the following sources: content knowledge, pedagogical content knowledge, curriculum knowledge, general pedagogical knowledge, knowledge of goals and purposes, knowledge of learners, and knowledge of educational contexts, settings, and governance. this theory has opened our understanding to develop pedagogical content knowledge in natural sciences teaching. teachers must prepare for their lessons before going to the classroom. it has made it possible for teachers to integrate climate change education into their teaching in the classroom. apart from this, teachers can utilize examples relevant to their local environment in their teaching in the classroom. it can only be achieved with the training project organized by one hei in the eastern cape. this assertion also showed that the kic-cce training project cptd provided by one higher institution (h.i.) in the eastern cape was responsible for the improved pedagogical practice of the natural sciences teachers that participated in the training to integrate climate change education in their classrooms. these results from the data analyzed above indicate that implementing the cptd is an important causal mechanism for teachers' improved teaching practice, particularly in integrating climate change education topics into their natural sciences classroom using locally relevant examples in their environment. conclusion the findings reveal that natural sciences teachers were teaching climate change without recourse to any strategy. most of these teachers were found to need more content knowledge of climate change concepts and, as such, could not effectively teach the topic in their lessons. also noted from the findings is the need for more training support for teachers, especially natural sciences teachers, in discharging their duties in the classroom. lack of training has affected these teachers to effectively align the curriculum and use locally relevant and practical examples while teaching climate change education in their lessons. the paper concludes that natural sciences teachers needed more content knowledge, lesson planning skills, and teaching methods before the training program, affecting their classroom teaching. it means that the training programs were 796 responsible for the improved pedagogical practice of natural sciences teachers in the classroom. therefore, the paper recommends that continuous professional teacher development programs on climate change education for natural sciences teachers be organized continuously. cce should also be adequately integrated into the teacher education pre-service programs. heis, the department of higher education and training, and the department of basic education should collaborate to see how to integrate cptd programs for climate change education into the university curriculum. references anderson, a. 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(2010). climate change in the classroom: patterns, motivations, and barriers to instruction among colorado science teachers. journal of geoscience education, pp. 58, 297– 309. https://doi.org/10.5408/1.3533616 https://doi.org/10.1016/j.jclepro.2019.01.117 https://doi.org/10.3102/0013189x015002004 https://doi.org/10.1007/978-3-319-56020-2_11 https://doi.org/10.4314/sajee.v36i1.9 https://doi.org/10.14500/ijae.v12.3.16855 https://doi.org/10.4195/nse2021.07.0086 https://doi.org/10.5408/1.3533616 81 introduction one of the most critical management in banking, besides bank marketing, is the management of human resources. this is because h.r. is the backbone of a bank's operational activities. for this reason, the provision of banker h.r. as the driving force for bank operations must be prepared as early as possible. in addition, the human resources owned by the bank must have the ability to carry out every banking transaction, bearing in mind that the service provided by these employees will determine the success or failure of the bank in the future. therefore, the owned capabilities must be continuously honed through work experience, employee training, and development. the influence of organizational culture and organizational citizenship behavior on performance through job satisfaction at pt bank bpd bali denpasar head office volume: 4 number: 1 page: 81 93 i putu wismayadi1, endang suswati2, m. jamal abdul nasir3 1.program master of management gajayana university, malang, indonesia corresponding author: i putu wismayadi email: putu_wisma@yahoo.com article history: received: 2022-10-18 revised: 2022-12-26 accepted: 2023-01-17 abstract: performance is the result of the work of employees or groups of employees during a specific period compared to the performance standards that the company has determined. many variables influence it, including organizational culture, organizational citizenship behavior, and job satisfaction. this study aims to examine and analyze the effect of 1) organizational culture on performance, 2) organizational citizenship behavior on performance, 3) organizational culture on job satisfaction, 4) organizational citizenship behavior on job satisfaction, 5) job satisfaction on performance, 6) organizational culture on performance through job satisfaction, 7) organizational citizenship behavior on performance through job satisfaction. this research was conducted at the bali regional development bank denpasar head office using an explanatory research approach with a census sample technique obtained by as many as 57 employees. data were collected using a questionnaire method given directly to respondents, then analyzed using path analysis. the results conclude that all the proposed hypotheses are accepted, namely: 1) organizational culture has a significant effect on performance, 2) organizational citizenship behavior has a significant effect on performance, 3) organizational culture has a significant effect on job satisfaction, 4) organizational citizenship behavior has a significant effect on job satisfaction, 5) job satisfaction has a significant effect on performance, 6) organizational culture has a significant effect on performance through job satisfaction, 7) organizational citizenship behavior has a significant effect on performance through job satisfaction. keywords: organizational culture, performance, job satisfaction, influence cite this as: wismayadi, i. p. (2022). “the influence of organizational culture and organizational citizenship behavior on performance through job satisfaction at pt bank bpd bali denpasar head office.” international journal of environmental, sustainability, and social sciences, 4 (1), 81 93. 82 the main challenge that must be answered by companies in the future, including the banking industry, is to increase their ability to create better organizations and manage them with higher efficiency, effectiveness, and productivity levels. these challenges arise due to changing human dynamics, which in turn bring about various types of changes, both internal to the company and external. about h.r. in the banking industry, it is necessary to pay attention to the variables of organizational culture, organizational citizenship behavior (ocb), job satisfaction, and performance. organizational culture leads to appropriate behaviors, binds and motivates every individual, and directs efforts to find solutions in ambiguous situations (turner & lawner, 2018). humans, or someone in organizational life, tries to determine and form an activity plan for all parties so that activities do not conflict with each individual's various attitudes and behaviors. something that is meant is organizational culture, where individuals are, such as beliefs, values, assumptions, hopes, and so on (dessler, 2017). furthermore, performance is a function of motivation and the ability to complete a task or job. one must have a certain degree of willingness and level of willingness. a person's willingness and skills are only effective enough to do something with a clear understanding of what to do and how to do it (hersey & blanchard, 2018). in line with this, malthis and jackson (2016) said that the level of success of a person in carrying out their work tasks is called the level of performance. a person whose level of performance is high is called a productive person, whereas someone whose level does not reach the standard is said to be a person who is unproductive or has low performance. the reality in the company, based on the results of questions and answers conducted by researchers to several employees in the marketing division, is that the performance of existing employees varies and tends to decrease. many variables affect employee performance, including organizational culture, organizational citizenship behavior (ocb), and job satisfaction. organizational culture has shared patterns, values, and beliefs that help people understand organizational functions and provide them with organizational behavior norms (davis & newstrom, 2017). dessler (2017) also stated that organizational culture is a shared philosophy, ideology, values, assumptions, beliefs, expectations, attitudes, and norms that unite employees. aldag and resckhe (2017) explain that organizational citizenship behavior (ocb) is an individual contribution that exceeds the demands of roles in the workplace. organizational citizenship behavior (ocb) involves several behaviors, including helping others, volunteering for extra tasks, and complying with workplace rules and procedures. these behaviors describe "employee added value," which is a form of prosocial behavior, namely social behavior that is positive, constructive, and meaningful to help. wexley and yukl (2017) explain that job satisfaction is a generalization of attitudes toward work based on aspects of their work, namely: (a) job satisfaction is a person's feeling that arises when what is felt from work done is considered adequate when compared to what has been done or the work charged; (b) the level of job satisfaction experienced by each person will vary according to the perception of each individual. it is not pleasant where employees perceive their work. job satisfaction reflects a person's feelings towards his work. this can be seen in the positive attitude of employees towards work and everything that is faced in the work environment. variables that affect employee performance, including organizational culture and job satisfaction, have been proven by zulkarnain et al.'s research. (2020), which proves that organizational culture and job satisfaction as independent variables affect performance as the 83 dependent variable. furthermore, anwar and ahmadi's research (2021) proves that organizational citizenship behavior affects employee performance. however, current research is different from previous research. the difference lies in the analysis tool. current research uses path analysis, while previous research uses multiple linear regression analysis. the novelty of the current research is that there is a mediating variable in the form of job satisfaction, organizational culture and organizational citizenship behavior (ocb) variables as the independent variable and performance as the dependent variable, and the analysis tool uses path analysis. current research is essential to provide empirical evidence about the effect of organizational culture and organizational citizenship behavior (ocb) on performance through job satisfaction at p.t. bank bpd bali denpasar head office so that the results can be used as information in h.r. management, primarily related to the variables organizational culture, organizational citizenship behavior (ocb), job satisfaction and performance. based on the background stated above, the purpose of this research is to be able to test and analyze the influence of organizational culture on performance, to test and analyze the effect of organizational citizenship behavior (ocb) on performance, to test and analyze the influence of organizational culture on job satisfaction, to test and analyze the effect of organizational citizenship behavior (ocb) on job satisfaction, to test and analyze the effect of job satisfaction on performance, to test and analyze the influence of organizational culture on performance through job satisfaction, to test and analyze the effect of organizational citizenship behavior (ocb) on performance through job satisfaction. the results of this study are expected to contribute to the science of h.r. management, especially in identifying the variables of organizational culture, organizational citizenship behavior (ocb), job satisfaction, and employee performance. it can also be a reference for other researchers who intend to conduct studies in the field of h.r. and organizational behavior, particularly on organizational culture, organizational citizenship behavior (ocb), job satisfaction, and employee performance. the results of this study are also expected to be input and suggestions for the management of p.t. bank bpd bali denpasar head office, significantly to strengthen and improve employee performance in order to improve service quality so that it can help develop optimization of service management at p.t. bank bpd bali denpasar head office. furthermore, this research is expected to find concepts that can be used by management in order to establish policies related to improving employee performance. it can also be used as a reference, especially for students, lecturers, and subsequent researchers, as scientific support and to sharpen analysis related to the influence of organizational culture and organizational citizenship behavior (ocb) on performance through job satisfaction. research dr. dyah sawitri, dr. endang suswati, and khasbulloh huda (2016) entitled, the impact of job satisfaction, organizational commitment, organizational citizenship behavior (ocb) on employees performance. variables: job satisfaction, organizational commitment, organizational citizenship behavior (ocb), and performance. analysis tool: multivariate regression with sem (structural equation modeling). organizational citizenship behavior (ocb) mediates (strengthens) the effect of job satisfaction and organizational commitment on performance. research by lestari and ghaby (2018), effects of organizational citizenship behavior (ocb) and leadership style on job satisfaction and performance. variables: organizational citizenship behavior (ocb), leadership style, job satisfaction, and performance. analysis tool: a 84 path analysis. job satisfaction mediates (strengthens) the effect of organizational citizenship behavior (ocb) and leadership style on performance. brahmachari and suprayetno's research (2019) entitled, effects of work motivation, leadership and organizational culture on job satisfaction and their impact on performance. variables: work motivation, leadership, organizational culture, job satisfaction, and performance analysis tool: a path analysis. job satisfaction mediates (strengthens) the influence of organizational culture and leadership motivation on performance. source: dr. dyah sawitri, dr. endang suswati, and khasbulloh huda (2016), lestari and ghaby (2018), chaerani and nimran (2018), brahmasari and suprayetno, (2019), ariantonio (2020), prasetyo et al. (2020), al-paksi (2020), setiawan et al. (2020), zukarnaen et al. (2020), surya. and wijaya (2020), anwar and ahmadi (2021), and indra setiawan alhasani, endang suswati, and g. budi wahyono (2021). table 2.1 above shows that the difference between the current study and several previous studies lies in the population, sample, location, year, and some of the independent, dependent, and mediating variables. with these differences, the results of the current study can complement the results of several previous studies. method the place for carrying out this research is at p.t. bank bpd bali denpasar head office, jalan raya niti mandala renon, denpasar, with the consideration that: (1) p.t. bank bpd bali is the only conventional commercial bank headquartered in bali province, so that resources are needed good human resources, in the sense of being professional and having good performance to be able to carry out their responsibilities in the banking sector. this is because the achievement of the vision, mission, and objectives of p.t. bank bpd bali is primarily determined by the excellent performance of all its employees, (2) to the best of the author's knowledge, meanwhile, at p.t. bank bpd bali denpasar head office there has never been researched on organizational culture, organizational citizenship behavior (ocb), job satisfaction and performance. therefore, by conducting this research, the results can be used by companies in h.r. management to improve employee performance. the time for research starts in may-june 2022. the population is the entire research subject or the number of analysis units whose characteristics will be suspected (singarimbun & effendi, 2017). the population in this study were all employees of p.t. bank bpd bali denpasar head office with a total number of employees of p.t. bank bpd bali denpasar head office for the marketing division of 57 employees, with details: 23 people in the credit department, 20 in funds and services and treasury division of 14 people. according to hermawan and amirullah (2016), the sample is a sub-group of the population selected for use in research. the sampling technique uses census sampling (saturated sample), where the entire population can be used as a sample. according to hermawan and amirullah (2016), the census includes all population or research object elements. thus, the sample in this study was 57 employees. this study uses qualitative data types sourced from primary data, namely respondents. in addition, the qualitative data is related to the research variables, namely: organizational culture, organizational citizenship behavior (ocb) (as independent variables: x1 and x2), job satisfaction (as mediating variable: y1), and employee performance (as dependent variable: y2), sourced from employees of p.t. bank bpd bali denpasar head office. this qualitative data is then quantified using a likert scale so that it can be analyzed using parametric statistics (ferdinand, 2018, p. 213) with the help of spss software version 26. 85 result and discussion variable data x1 (organizational culture) table 1. variable data frequency distribution x1 (organizational culture) item description quantity average frequency percentage x1.1 competent. i conduct evaluations for continuous improvement of the execution of work. a. strongly disagree (score 1) b. disagree (score 2) c. agree (score 3) d. agree (score 4) e. strongly agree (score 5) 2 30 13 9 3 3.5 52.6 22.8 15.8 5.3 quantity and average 57 100 2.67 x1.2 integrity. i am honest and do not receive rewarding work-related services. a. strongly disagree (score 1) b. disagree (score 2) c. agree (score 3) d. agree (score 4) e. strongly agree (score 5) 7 21 15 9 5 12.3 36.8 26.3 15.8 8.8 quantity and average 57 100 2.72 x1.3 teamwork. i assist colleagues when needed. a. strongly disagree (score 1) b. disagree (score 2) c. agree (score 3) d. agree (score 4) e. strongly agree (score 5) 9 23 14 3 8 15.8 40.4 24.6 5.3 14.0 quantity and average 57 100 2.61 x1.4 customer awareness. i still maintain a good relationship with my clients. a. strongly disagree (score 1) b. disagree (score 2) c. agree (score 3) d. agree (score 4) e. strongly agree (score 5) 2 19 22 7 7 3.5 33.3 38.6 12.3 12.3 quantity and average 57 100 2.96 average organizational culture 2.74 source: primary data processed by researchers in 2022, in appendix 2. table 2. it appears that the distribution of the average score of answers from 57 respondents to the organizational citizenship behavior (ocb) variable of 2.92, based on darmadi et al. (2017), is in the range of the average value of 2.60 < n.r. ≤ 3.40, so it can be stated that the approval is sufficient. therefore, in the future, it will need to be increased so that the approval is high 86 table 3. variable data frequency distribution y1 (job satisfaction) item description quantity average frequency percentage y1.1 the job it self. i am satisfied to be given a job according to my talents and interests. a. strongly disagree (score 1) b. disagree (score 2) c. agree (score 3) d. agree (score 4) e. strongly agree (score 5) 7 21 16 8 5 12.3 36.8 28.1 14.0 8.8 quantity and average 57 100 2.70 y1.2 salary. i am satisfied with the salary delivery system that follows the sop. a. strongly disagree (score 1) b. disagree (score 2) c. agree (score 3) d. agree (score 4) e. strongly agree (score 5) 4 17 12 18 6 7.0 29.8 21.1 31.6 10.5 quantity and average 57 100 3.09 y1.3 promotion. i am satisfied with the promotion policy following the sop. a. strongly disagree (score 1) b. disagree (score 2) c. agree (score 3) d. agree (score 4) e. strongly agree (score 5) 6 20 13 11 7 10.5 35.1 22.8 19.3 12.3 quantity and average 57 100 2.88 y1.4 supervision. i am satisfied because the superior in assessing work performance is carried out objectively. a. strongly disagree (score 1) b. disagree (score 2) c. simply agree (score 3) d. agree (score 4) e. strongly agree (score 5) 4 17 15 15 6 7.0 29.8 26.3 26.3 10.5 quantity and average 57 100 3.04 y1.5 co-worker. i feel satisfied because the family atmosphere at work is well-built. a. strongly disagree (score 1) b. disagree (score 2) c. simply agree (score 3) d. agree (score 4) e. strongly agree (score 5) 9 12 17 12 7 15.8 21.1 29.8 21.1 12.3 87 source: primary data processed by researchers in 2022, in appendix 2. it appears that the distribution of the average score of answers from 57 respondents to the job satisfaction variable of 2.93, based on darmadi et al. (2017), is in the range of the average value of 2.60 < n.r. ≤ 3.40, so it can be stated that the approval is sufficient. therefore, it will be necessary to increase the approval is high in the future. table 4. y2 variable data frequency distribution (performance) item description jumlah average frequency percentage y2.1 quality of work. i have the skills and prowess to get the job done. a. strongly disagree (score 1) b. disagree (score 2) c. simply agree (score 3) d. agree (score 4) e. strongly agree (score 5) 3 19 23 8 4 5.3 33.3 40.4 14.0 7.0 quantity and average 57 100 2.84 continued............ .......continued 1 item information number average frequency percentage y2.3 work completion time. i completed the work thoroughly without any delay according to the bank's business plan. a. strongly disagree (score 1) b. disagree (score 2) c. simply agree (score 3) d. agree (score 4) e. strongly agree (score 5) 5 20 18 8 6 8.8 35.1 31.6 14.0 10.5 quantity and average 57 100 2.82 y2.4 cost efficiency. in completing the work, i have my creativity and authority that can be accounted for according to the bank's business plan. a. strongly disagree (score 1) b. disagree (score 2) c. simply agree (score 3) d. agree (score 4) e. strongly agree (score 5) 4 16 21 10 6 7.0 28.1 36.8 17.5 10.5 quantity and average 57 100 2.96 y2.5 work supervision. i have always adhered to the rules that apply within the quantity and average 57 100 2.93 average job satisfaction 2.93 88 organization, including punctuality and attendance. a. strongly disagree (score 1) b. tidak setuju (skor 2) c. cukup setuju (skor 3) d. agree (score 4) e. strongly agree (score 5) 5 23 17 6 6 8.8 40.4 29.8 10.5 10.5 quantity and average 57 100 2.74 y2.6 employment relations. i can work with other employees in completing specific work in a team. a. strongly disagree (score 1) b. disagree (score 2) c. simply agree (score 3) d. agree (score 4) e. strongly agree (score 5) 4 18 19 10 6 7.0 31.6 33.3 17.5 10.5 jumlah dan rata-rata 57 100 2.93 rata-rata kinerja 2.86 source: primary data processed by researchers in 2022, in appendix 2. it appears that the distribution of the average score of answers from 57 respondents to the performance variable is 2.86, based on darmadi, et al. (2017) is in the range of average values of 2.60 < n.r. ≤ 3.40, so it can be stated that the approval is sufficient. therefore, in the future, it needs to be increased so that the approval is high. furthermore, based on table 4.10, the direct and indirect effects can be seen, with the explanation that the direct influence path coefficient x1 => y2 is 1.303, while the indirect influence path coefficient x1 => y1 => y2 = 1.528*2.283 = 3.488 > 1.303. thus, organizational culture influences performance through job satisfaction. this is because the path coefficient is greater than the direct effect. and the direct influence path coefficient x2 => y2 is 1.432, while the indirect influence path coefficient x2 => y1 => y = 1.786*2.283 = 4.077 > 1.432. thus, organizational citizenship behavior (ocb) must affect performance through job satisfaction. this is because the path coefficient is greater than the direct effect. furthermore, based on the sobel test, the path x1 => y1 => y2 has a probability value smaller than alpha 0.05. this shows that organizational culture influences performance through job satisfaction. likewise, based on the sobel test, the path x2 => y1 => y2 has a probability value smaller than alpha 0.05. this shows that organizational citizenship behavior (ocb) affects employee performance through job satisfaction. result and discussion organizational culture influences performance. this study proves that organizational culture influences performance. furthermore, empirical evidence proves that respondents' answers to organizational culture indicators are stated to be sufficiently. therefore, in the future organizational culture needs to be improved so that performance increases, as follows: competent. based on the results of the questionnaire, it can be seen that competent indicators in organizational culture are in the approved category by bank bpd bali employees of 43.86% while 56.14% are in the disagree category, so competent indicators in organizational culture are still not considered something that should be mandatory in improving performance, although 89 on average the approval is quite feasible, namely 2.67, however, in the future, it is necessary to improve the mindset because empirical evidence shows that competent indicators in this organizational culture can improve employee performance. integrity. based on the questionnaire results, it can be seen that the indicators of integrity in organizational culture are in the category of approval by bank bpd bali employees by 50.88% while 49.12% are in the category of disagreeing, so the indicators of integrity in organizational culture are considered mandatory. on average, the approval is feasible in improving performance, namely 2.72. however, improving the mindset in the future is necessary because, empirically, the indicator of integrity in organizational culture can improve employee performance. teamwork. based on the results of the questionnaire, it can be seen that the teamwork indicator in organizational culture is in the category approved by bank bpd bali employees by 43.86% while 56.14% are in the disagree category, so the teamwork indicator in organizational culture is still not considered something mandatory in improving performance, although on average the approval is quite feasible, namely 2.61, however, in the future it is necessary to improve the mindset because empirical evidence shows that teamwork indicators in this organizational culture can improve employee performance. customer awareness. based on the results of the questionnaire, it can be seen that the indicator of customer awareness in organizational culture is in the category approved by bank bpd bali employees by 63.16% while 36.84% are in the category of disagreeing so the indicator of customer awareness in organizational culture is considered something mandatory in improving performance, although on average the approval is quite feasible, namely 2.96, however, in the future it is necessary to improve the mindset because empirical evidence shows that customer awareness indicators in organizational culture can improve employee performance. organizational citizenship behavior (ocb) affects performance. this study proves that organizational citizenship behavior (ocb) affects performance. empirical evidence proves that respondents' answers to organizational citizenship behavior (ocb) indicators are sufficient. therefore, in the future organizational citizenship behavior (ocb) needs to be improved so that performance increases, taking into account the factors that influence organizational citizenship behavior (ocb). ) as follows: altruism. based on the results of the questionnaire, it can be seen that the altruism indicator in organizational citizenship behavior (ocb) is in the category approved by bank bpd bali employees by 56.14% while 43.86% is in the disagree category, so the altruism indicator in organizational citizenship behavior (ocb) this has been considered as something mandatory in improving performance, even though on average the approval is quite feasible, namely 2.88, however, in the future it is necessary to improve the mindset because empirically the altruism indicator in organizational citizenship behavior (ocb) can improve performance employee. conscientiousness. based on the results of the questionnaire, it can be seen that the indicators of conscientiousness in organizational citizenship behavior (ocb) are in the category approved by bank bpd bali employees by 50.88% while 49.12% are in the category of disagreeing, so the conscientiousness indicators in organizational citizenship behavior (ocb) this has been considered as something mandatory in improving performance, even though on average the approval is quite feasible, namely 2.81, however in the future it is necessary to improve the mindset because empirically the conscientiousness indicator in organizational citizenship behavior (ocb) can improve performance employee. sportsmanship. based on the results of the questionnaire, it can be seen that the sportsmanship indicators in organizational citizenship behavior (ocb) are in the category approved by bank bpd bali employees by 49.12% while 50.88% are in the disagreed category, so 90 the sportsmanship indicators in organizational citizenship behavior (ocb) this is still not considered as something mandatory in improving performance, even though on average the approval is quite feasible, namely 2.75, however in the future, it is necessary to improve the mindset because empirically the indicators of sportsmanship in organizational citizenship behavior (ocb) can improve employee performance. courtesy. based on the results of the questionnaire, it can be seen that the courtesy indicator in organizational citizenship behavior (ocb) is in the category approved by bank bpd bali employees by 66.67% while 33.33% are in the disagree category, so the courtesy indicator in organizational citizenship behavior (ocb) this has been considered as something mandatory in improving performance, even though on average the approval is quite feasible, namely 3.09, however, in the future it is necessary to improve the mindset because empirically the courtesy indicator in organizational citizenship behavior (ocb) can improve performance employee. civic virtue. based on the results of the questionnaire, it can be seen that the indicators of civic virtue in organizational citizenship behavior (ocb) are in the category approved by bank bpd bali employees by 57.89% while 42.11% are in the category of disagreeing, so the indicators of civic virtue in organizational citizenship behavior ( ocb) is already considered as something mandatory in improving performance, even though on average the approval is quite feasible, namely 3.07, however in the future it is necessary to improve the mindset because empirically the indicators of civic virtue in organizational citizenship behavior (ocb) can improve employee performance. organizational culture influences job satisfaction. this study proves that organizational culture influences job satisfaction. empirical evidence proves that respondents' answers to organizational culture indicators are stated to be sufficient. therefore, in the future organizational culture needs to be improved, so that job satisfaction increases. the standardized path coefficient of the effect of x1 on y1 is positive at 1.528, with a significance level below 5%. this means that organizational culture is positively related to job satisfaction. therefore, if the indicators of organizational culture are improved, job satisfaction will also increase. organizational citizenship behavior (ocb) influences job satisfaction. this study proves that organizational citizenship behavior (ocb) influences job satisfaction. empirical evidence proves that respondents' answers to organizational citizenship behavior (ocb) indicators are sufficient. therefore, in the future organizational citizenship behavior (ocb) needs to be improved, so that job satisfaction increases. the standardized path coefficient of the effect of x2 on y1 is positive at 1.786, with a significance level below 5%. this means that organizational citizenship behavior (ocb) positively relates to job satisfaction. if the indicators of organizational citizenship behavior (ocb) increase, job satisfaction will also increase. job satisfaction. affects performance. this study proves that job satisfaction affects performance. empirical evidence proves that respondents' answers to job satisfaction indicators are stated to be sufficient. therefore, in the future, job satisfaction needs to be increased so that performance increases, taking into account the following factors: the job it self. based on the results of the questionnaire, it can be seen that the job itself indicator in job satisfaction is in the category approved by bank bpd bali employees by 50.88% while 49.12% is in the disagrees category, so the job itself indicator in job satisfaction is already considered as something mandatory in improving performance, even though on average the approval is quite feasible, namely 2.70, however in the future it is necessary to improve the mindset because empirically the job itself indicator in job satisfaction can improve employee performance. 91 salary. based on the results of the questionnaire, it can be seen that the salary indicator on job satisfaction is in the category approved by bank bpd bali employees by 63.16% while 36.84% are in the disagree category, so the salary indicator on job satisfaction is considered a mandatory thing in improving performance, even though on average the approval is quite decent, namely 3.09, however in the future it is necessary to improve the mindset because empirically the salary indicator in job satisfaction can improve employee performance. promotions. based on the questionnaire results, it can be seen that the promotion indicator in job satisfaction is in the category approved by bank bpd bali employees by 54.39% while 45.61% is in the disagree category, so the promotion indicator in job satisfaction is considered mandatory. therefore, in improving performance, even though, on average, the approval is quite decent, namely 2.88, in the future, it is necessary to improve the mindset because empirically, the promotion indicator in job satisfaction can improve employee performance. supervision. based on the questionnaire results, it can be seen that the supervision indicator in job satisfaction is in the category approved by bank bpd bali employees by 63.16% while 36.84% are in the disagree category, so the supervision indicator in job satisfaction is considered mandatory. therefore, in improving performance, even though on average the approval is quite decent, namely 3.04, however, in the future, it is necessary to improve the mindset because empirical evidence of supervision indicators in job satisfaction can improve employee performance. co-workers. based on the results of the questionnaire, it can be seen that the co-worker indicators in job satisfaction are in the category approved by bank bpd bali employees by 63.16% while 36.84% are in the disagree category, so the co-worker indicators in job satisfaction are considered as something mandatory in improving performance, even though on average the approval is quite feasible, namely 2.93, however, in the future it is necessary to improve the mindset because empirically the co-worker indicator in job satisfaction can improve employee performance. organizational culture influences performance through job satisfaction. the results of this study indicate that job satisfaction mediates or increases the influence of organizational culture on performance. therefore, job satisfaction in the future needs to be improved in order to further enhance the influence of organizational culture on performance. the direct influence path coefficient x1 => y2 is 1.303, while the indirect influence path coefficient x1 => y1 => y2 = 1.528*2.283 = 3.488 > 1.303. thus, organizational culture influences performance through job satisfaction. this is because the path coefficient is greater than the direct effect. furthermore, based on the sobel test, the path x1 => y1 => y2 has a smaller probability value of alpha 0.05, namely 0.002 and 0.005. this shows that organizational culture influences performance through job satisfaction. organizational citizenship behavior (ocb) affects performance through job satisfaction. the results of this study indicate that job satisfaction mediates or increases the effect of organizational citizenship behavior (ocb) on performance. therefore, future job satisfaction needs to be increased to increase the influence of organizational citizenship behavior (ocb) on performance. the direct influence path coefficient x2 => y2 is 1.432, while the indirect influence path coefficient x2 => y1 => y = 1.786*2.283 = 4.077 > 1.432. thus, organizational citizenship behavior (ocb) must affect performance through job satisfaction. this is because the path coefficient is greater than the direct effect. furthermore, based on the sobel test, the path x2 => y1 => y2 has a smaller probability value of alpha 0.05, namely 0.005 and 0.011. this shows that organizational citizenship behavior (ocb) affects employee performance through job satisfaction. 92 conclusion based on the results of the analysis and discussion of the influence of organizational culture and organizational citizenship behavior on performance through job satisfaction at p.t. bank bpd bali denpasar head office, the conclusion in this study is that the results of the study indicate that organizational culture has a significant and positive effect on employee performance at p.t. bank bpd bali denpasar head office, meaning that the better the organizational culture, the better the employee performance. in addition, the study results show that organizational citizenship behavior (ocb) has a significant and positive effect on employee performance at p.t. bank bpd bali denpasar head office, meaning that the better the organizational citizenship behavior (ocb), the better the employee performance. furthermore, the study results show that organizational culture has a significant and positive effect on job satisfaction at p.t. bank bpd bali denpasar head office, meaning that the better the organizational culture, the higher job satisfaction. furthermore, the study results show that organizational citizenship behavior (ocb) has a significant and positive effect on job satisfaction at p.t. bank bpd bali denpasar head office, meaning that the better the organizational citizenship behavior (ocb), the more job satisfaction increases. the results of other studies indicate that job satisfaction has a significant and positive effect on employee performance at p.t. bank bpd bali denpasar head office, meaning that the better the job satisfaction, the higher the employee performance. the results of further research show that organizational culture has a significant and positive effect on employee performance through job satisfaction at p.t. bank bpd bali denpasar head office, meaning that high organizational culture is accompanied by job satisfaction and ultimately increases employee performance. furthermore, the results of other studies show that organizational citizenship behavior (ocb) has a significant and positive effect on employee performance through job satisfaction at p.t. bank bpd bali denpasar head office, meaning that high organizational citizenship behavior (ocb) is accompanied by job satisfaction which ultimately increases employee performance. references abrar, u. and isyanto (2019). the effect of organizational citizenship behavior (ocb) on employee performance (study at pt urchindize madura branch). journal of business behavior and strategy, vol. 7, no. 2, pp. 106-114. aldag, r. and reschke, w. 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(2020). the influence of organizational culture and work environment on the performance of naval command and staff college (seskoal) with 94 job satisfaction. international journal on advanced science, education, and religion, vol. 3, no. 2, july 2020, pp. 34-45. 610 ethnographic communications of the ngaben ritual of bali hindus in jakarta volume: 4 number: 2 page: 610 622 a.a ketut patera1, mirza ronda2, mikhael dua3 1,2graduate school of communication science doctoral program, sahid university jakarta, indonesia 3atmajaya university, jakarta, indonesia corresponding author: a.a ketut patera e-mail: pateraagung9@gmail.com article history: received: 2023-01-12 revised: 2023-02-13 accepted: 2023-01-17 abstract: ngaben respect for parents is the gateway to the happiness of life in this world and the hereafter. hindus believe the ngaben ceremony can simplify and speed up the process of releasing the soul of the sarira (smooth body) from the stula (rough body). ngaben in dki jakarta differ from bali hindus. the research seeks to understand each pitra yadnya/ngaben ritual, particularly for hindus in north jakarta. as well as presenting information to the larger community so that every execution of the ngaben ceremony done in dki jakarta remains based on the vedic scriptures and shows the community that vedic teachings are very flexible/adapt to local conditions (village, kala, patras). the ngaben ceremony must be performed abroad according to local conditions and intent messaging. in this approach, the researcher gathers data and information through in-depth interviews and participatory observation from various sources with knowledge and experience in implementing ngaben in north jakarta. the main focus is on verbal and non-verbal symbols used in the ngaben ritual. the theoretical basis used by researchers is ritual communication and socio-cultural theory. the ngaben ceremony held by the banjar hindu community in north jakarta has a very high social aspect. a large number of stages and series of ceremonies as well as the large number of ceremonial equipment used, makes the social interactions in the ritual take place in a variety of ways. the existence of gotong-royong and cooperation is a necessity that cannot be released. keywords: ngaben, ritual and socio-cultural communication. cite this as: patera, a.a. k., ronda, m., & dua, m. (2023). “ethnographic communications of the ngaben ritual of bali hindus in jakarta.” international journal of environmental sustainability and social science, 4 (2), 610 622. introduction death is a cycle that all living things must pass. the meaning of death for humans is influenced by religion, beliefs, culture, customs and the environment in which they live. from a religious perspective, death leads to an eternal life that is better or worse than today. every religion also views death as something sacred, so certain rituals are needed to honor it, passed down from generation to generation (kiriana, 2017). indonesia, with many tribes, customs, cultures, religions and beliefs, has various rituals for honoring death. in tana toraja, for example, to honor people who have died, the "rambu solo" ceremony is carried out; namely, a ceremony carried out to honor and deliver the spirits of the deceased towards the spiritual realm, returning to eternity with their ancestors in puya (lusi & yuwanto, 2020). a tribute ceremony for the deceased is also carried out by the umalulu community, east sumbawa, who carry out the grave stone ceremony to convey the spirits to the ancestral realm (solihin, 2013). the toba batak people carry out respect for the deceased spirits through the saurmatua ritual. while in bali, the ceremony of honoring the spirits who have died is carried out through the ngaben ceremony or purification of the spirits, with a funeral ceremony. hinduism teaches that the human body consists of 2 (two) elements called stula sarira (wadag body), and the sarira soul is what mailto:pateraagung9@gmail.com 611 causes this wadag body to live and be able to move. the subtle element that makes the physical body alive and able to move is also called atma/jiwatma. atma/jiwatman is the smallest spark of ida sang hyang widhi, who gives life to every creature. without the soul, there is no life in this world. religious activities related to death carried out by indigenous peoples are communication events to fulfill human identity as individuals, as members of social communities, and as one of the elements of the universe. individuals who carry out ritual communication affirm their commitment to family, ethnic, national, ideological or religious traditions (manafe, 2011). in mulyana's view (2005), ritual communication is closely related to expressive communication, usually carried out collectively. carrying out ngaben for those left behind is a way to break away from the tri rna bonds or the three types of debts/obligations, one of which is the obligation to parents and ancestors, with the hope that they can achieve happiness now and in the future. hinduism guides every community member always to respect and serve their parents or ancestors, both those still alive and those who have died. while they are still alive, they must be respected by providing the best possible service, while for those who have died, a death ceremony must be held, one of which is through a cremation ceremony called ngaben. respect for parents is the gateway to happiness in this world and the hereafter. when he is still alive, he will receive praise and respect from those around him, whereas after his death, ida sang hyang widhi will bestow immeasurable happiness on him. it is evident when we witness the efforts made by some hindus when a relative dies. they are busy and specifically perform the ngaben ceremony in as much detail as possible, not only for those who can afford it, like the puri ubud family in bali, who are used to carrying out death ceremonies with great fanfare. as was carried out on friday, march 2, 2018, when a puri family passed away, they conducted a lively funeral ceremony. there are halls (bade) as high as + 28 meters towering as a place for the bodies of their parents to be ceremonially carried out. the making of the halls certainly requires much money, let alone to carry them to the cemetery, so if it is calculated materially to carry out such a grandiose ceremony, it certainly requires quite a lot of money. however, there was not the slightest hesitation on the part of the family to do it. they were very sincere because they believed that it was one of the best ways to show respect and devotion to their ancestors who had contributed to their lives, and in that way, their debts against their ancestors could be redeemed/paid. this sacred procession which is the obligation of balinese hindus to their ancestors, consists of a series of activities, from washing the corpse, praying to the kajang, burning and offering. the ngaben procession is generally not held on the day death occurs. the ceremony will be carried out for high castes based on the auspicious day determined by the priest. while waiting to determine the auspicious day, the deceased's body will be kept in the family home. the ngaben ritual is usually carried out in lower castes after the funds and manpower for the ceremony are available. during the waiting period, the body will be buried first. the length of the ngaben procession makes the activity unable to be carried out anywhere. the entire series of the ngaben ceremony, from the initial preparation (nyiramin/bathing) of the body to the end (ngising/burning), is generally carried out sacredly and follows the rules and guidelines of the sulinggih (people holy). these conditions often bring hindus in bali, who are homogeneous, the position of accepting and following every instruction and direction from ida pedande. as opposed to hindus in jakarta who are diverse and work with other hindus from other places, including those of ethnic javanese, maluku, sumbawa, and others, who have distinct ways and abilities, the adjustment to the ngaben ceremony or pitra yadnya procession occurred due to various considerations, including economic conditions and the socio-cultural environment, especially if there is a policy in the area that regulates the handling of corpses, as is the case in dki jakarta. where there was a condition at the end of 2007, in north jakarta, there was a victim who died due to a traffic accident. after trying to get information and contacting relatives and family who presumably 612 knew the victim, no one knew about it. a close family could be contacted because of the event procession that must be carried out immediately. there must be approval from the family. at that time, the management of the north jakarta hindu community had to make a decision that had to be taken immediately, bearing in mind referring to dki jakarta provincial regulation number 3 of 2007 concerning funerals that based on the regional regulation, the ngaben procession, like in bali, is not possible to be carried out in the dki jakarta area, because there are regulations that limit the time of storage of corpses. in this regard, the traditional administrators at that time dared to decide to carry out cremation on the same day for the victim by making adjustments related to: place, time and circumstances (village, kala, patra), since then the existing hindus especially in north jakarta no longer feel the burden when a family dies in jakarta, this model makes the ngaben held in dki jakarta different from hindus in bali. describing the differences in the cremation procession carried out by the balinese hindu community in bali and jakarta shows certain symbolic behaviors. the symbols exchanged in the cremation process are identical to habits or routines (rothenbuhler, 1998 in manafe, 2011) or habitual actions (hereditary actions), which are carried out formally but also contain transcendental values (couldry, 2005). ritual in the research results of andung (2010), rustinsyah (2012), martiningsih (2012) and moon (2012) is a traditional means or channel for communication that functions as a messenger or information carrier, educating and transmitting social heritage. the cremation ritual performed by balinese hindus in north jakarta also illustrates the cross-cultural adaptation theory proposed by young yun kim (2011), which was developed based on a general perception system that assumes individuals will adapt to meet the challenges offered by the new environment and tries to balance itself with the existing system. in its implementation, adherents do not consider the caste system that still applies in bali. the implementation is also made more straightforward, so it does not require significant funds. ngaben activities are also carried out by cooperation among banjar members in north jakarta. however, all members of the hindu adherents do not feel the reduction of the sacred meaning in the implementation of the ritual. various communication activities involve ritual adjustment (lee, 2017). the cross-cultural adaptation model put forward by kim, as quoted by lee (2017), is based on two basic factors: the individual's desire to adapt and the environmental conditions in which the individual is located. research on ngaben ceremonies and rituals in bali has been researched and seen from many sides, such as that conducted by kiriana (2017), who discusses ngaben based on lontar siwa tata purana, or research conducted by kebayantini et al. (2013), which discusses the commodification of ngaben in denpasar or sudarsana's research (2017) which discusses the meaning of ngaben in the perspective of religious education. all research on ngaben that has been carried out is limited to the implementation of ngaben in bali, where adherents of hinduism are the dominant group. however, research on ngaben by adherents of balinese hinduism outside their traditional environment has not been widely conducted. much research on ritual communication has also been carried out, such as manafe (2011), who examined ritual communication in the atoni pah meto farming culture in east nusa tenggara, found that ritual communication carried out by farmers in ntt is a form of communication without information that describes the side "performance" or attractions as a form of acceptance of prevailing customary values. research conducted by maifianti, sarwiprasodjo and susanto (2012) examined the ritual communication of kamuri blang as a form of togetherness in farming communities in west aceh. rifa'i (2017) researched, with an ethnographic design, the communication of the tingkeban neloni and mitoni rituals carried out by ethnic javanese in sumbersuko village, pasuruan. ritual communication in this study is described as a form of prayer and hope for children who participate in rituals and portraits of the togetherness of local indigenous peoples in supporting the child's development process. 613 based on the phenomena described, this study intends to dig deeper into how verbal and nonverbal language is managed as a process of cultural adaptation to the ngaben procession based on the experiences of the perpetrators. the current phenomenon in the north jakarta banjar community understands that the ngaben ceremony is a ritual that must be carried out even in overseas areas. however, on the other hand, it must adapt to local conditions. presence of hindus in north jakarta. the research will use a constructivist paradigm with a qualitative methodology and a communication ethnographic research design. this approach allows researchers to gather data and information through in-depth interviews and participatory observation from various sources with knowledge and experience in implementing ngaben in north jakarta. the main focus is on verbal and non-verbal symbols used in the ngaben ritual. this study also aims to reveal the values of each pitra yadnya/ngaben ceremony, especially for hindus in north jakarta. besides that, it is also in order to be able to provide information to the broader community so that every implementation of the ngaben ceremony held in dki jakarta remains based on the vedic scriptures so that, at the same time, it can provide an outreach to the community that the implementation of the veda teachings is very flexible/adjustable to local conditions. village, kala, patra). from the results of this study, it is hoped that it can contribute to developing theories and concepts about cultural communication in the death procession of a culture. this research can also be developed as a basis for further development of the social adaptation of a cultural group to a new environment, as well as complementing the development of the social construction theory of local culture-based reality. this research is also expected to be an initial reference in conducting more profound research on cultural communication and the development of religious meanings in today's modern life. practically this research is expected to broaden the horizons, knowledge and experience of hindus in interpreting the ngaben ceremony in multicultural communities, especially in banjar, north jakarta. internally, this pluralism condition will reinforce the interpretation of the sacredness of a religious event. this research is also expected to increase the strong and inherent kinship values in life overseas without being limited by strict customary rules such as the banjar in bali. however, positive traditional values and beliefs and their meaning are maintained. the theoretical basis researchers use that ritual communication is a function of communication used to fulfill human identity as an individual, as a member of a social community, and as one of the elements of the universe. the term ritual communication was first coined by james w. carey (1992). he mentioned that,”in the ritual definition, communication is linked to terms such as “sharing,” “participation,” “association,” “fellowship,” and “the possession of a common faith.” this view shows that from a ritual perspective, communication is related to sharing, participation, association, friendship, and ownership of the same faith beliefs. carey added that in the view of ritual, communication is not directly directed to disseminate messages in space but to maintain a community at a time. communication that is built is also not an act to provide information but to represent or bring back shared beliefs. the author tries to provide a study through a socio-cultural theory approach to the ngaben ceremony practiced by multicultural communities in the banjar area of north jakarta. the cross-cultural adaptation theory was developed by young yun kim (1976) to explain that humans always try to adjust to the environment in which they are. this theory was developed using a standard perceptual system (kim, 1991, 2015; kim & ruben, 1998, lee, 2017). according to general perceptual systems theory, individuals adapt to face challenges from the environment and try to create a balance with the existing system through various communication styles. the framework for thinking about the implementation of ngaben is still synonymous with research on the nuances of ngaben in bali, which homogeneous hindus dominate. it is undoubtedly different from the research that researchers will conduct in that it will reveal the heterogeneous implementation of ngaben in jakarta. the hindus are not only from the same tribe but also from 614 various tribes, including javanese and chinese (hindus of chinese descent). therefore, the following is the flow of thought in the research described in the following diagram. source: author, 2023 figure 1. thinking framework methods researchers use ethnography of communication as a research method. this study uses description as a type of research because it gets the right picture of the phenomenon to be studied. the relationship between the researcher (ethnographer) and the speech community needs to be maintained – in the sense of a close emotional relationship – and not too biased in interpreting behavior because researchers have the same culture. in this research, data sources in the field involve the banjar people of north jakarta with all their religious activities, especially those related to speech procedures, speech communities, situations, events and speech acts in the ngaben ritual. this data is classified into two, namely primary data and secondary data. primary data collection is done by observation and interviews. meanwhile, secondary data was obtained using library research (gulo, 2002). the techniques or methods used in this research are observation, interviews, library research tradition decency tattwa event ngaben ceremony ritual communication sociocultural tradition globalization ngaben ceremony in dki jakarta society cross-cultural adaptation the form of the ngaben ritual is an adaptation in banjar, north jakarta construction of the ngaben ceremony in banjar, north jakarta the impact and sense of the people in carrying out the adaptation cremation the form of the ngaben ritual is an adaptation in banjar, north jakarta adaptation condition 615 and research instruments. the informants in this study were community elders and religious leaders who knew their communication patterns. this study used vital informants by conducting in-depth interviews with informants who met the criteria, and traditional leaders, government, academics and representatives from hindu organizations, including: pinandita wayan winda winawan address: jln angin sejuk, north jakarta. study results will be presented in a descriptive-analytic presentation. the analysis used to analyze public perceptions of communication patterns in increasing the practice of hindu religious teachings and the efforts made by hindu religious leaders in anticipating these negative impacts. result and discussion meanwhile, the process of the cremation ceremony that took place in banjar, north jakarta, based on the results of the author's observations at the research location, can be explained as follows: after receiving information regarding the grief that a hindu community member had died, the head of the banjar immediately gave instructions to the management under him (temp-pek) to form a committee. as soon as the committee is formed, they usually go straight to the place where they are experiencing grief, to have a meeting and hold a meeting with their family to discuss what steps should be taken and ask sulinggih for directions and instructions to get the form of the ceremony to be carried out. based on the meeting results, an agreement was obtained that the ngaben ritual ceremony must carry out the sawa (person who died). in this case, 3 stages will be carried out during the ngaben ceremony, including the initial, main, and final stages. in the initial process of preparing for the cremation while waiting for the results of the committee's discussion with the bereaved family, the people of the temp-pek residents concerned then prepare everything related to the ceremony of bathing the corpse or sawa. after finishing, sawa was washed, then put into the coffin that had been prepared earlier. led by a stakeholder, family and people perform the pitra puja prayer so that the journey of sanghyang atma is calm and peaceful. approaching the departure ceremony for the funeral/cremation site in cilincing, the head of the banjar gave a speech that gave direction and motivation to the family and relatives left behind to sincerely let go of their attachment to the deceased because all of that is a process of human life that must be passed. finally, the head of the banjar instructed the people accompanying the sawa journey to the cilincing crematorium to gather and prepare for the body's departure. before the sawa or corpse leaves the residence/funeral home, it is first rotated three times (purwa daksina) clockwise as a sign of letting go of material/worldly things. then sawa departed using an ambulance accompanied by all the people and local residents to the cilincing crematorium. it is one of the uniqueness of carrying out the ngaben ceremony in jakarta, sawa departs for the cremation/cremation site using a convoy of vehicles. the core of ngaben implementation as soon as the crematorium cilincing as the cremation/ cremation site arrives, the body is prepared as soon as possible while the committee chairman coordinates with interested parties, including the stakeholders and ida priest who will lead the ngaben ceremony. in the pictures/photos below, you can see the process of the marathon ceremony taking place as follows: (1) the body is prepared for cremation after traveling approximately one and a half hours from the place of departure; (2) next, the casket is opened to be filled with several kwangen at specific points on the body, and some of the deceased's belongings while alive are placed on both sides of the body. (3) the body is covered with a white cloth that has been tattooed called kajang, which will later become the vehicle of the atman on the way to the realm of happiness; (4) before the cremation, the body is paraded/played three times (pradaksina) and then the procession of the deceased's children enters under the body which is paraded three times; (5) the body is cremated, and the people who take part in this process while waiting to finish praying as an introduction to the atman to an atmosphere of silence, serenity 616 and peace; (6) after the body is finished being cremated, it is continued with the process of grinding, pinandita sprinkling tirtha effluent; (7) the remains of the ashes in the form of parts such as bones and others are collected in a place, and separated and the head, middle and legs are separated, then shaped or designed to resemble a human form, placed on a white cloth, and around the ashes of the body earlier given kwangen. some of the remains of the ashes of the head, middle and legs are ground using sugar cane, carried out by the child or wife of the deceased; (8) the ashes of the body that have been finely ground are then put into a coconut that has been castrated and placed under the puspa phallus, ready to be processed or celebrated by ida pedanda. the families carry out the process around the solar studio as a witness deity. ngaben ceremony closing blocking process. the ceremony is a grand segehan with a small lantern and a string of tridatu threads stuck between the dapdap tree trunks. coins are hung on the thread. its implementation, after the offerings are sifted to kala, bhuta and dengen (the three terrible guardians of the house as a sign of the deceased asking goodbye from their environment). the deceased's presenter brought withers and offerings filled with one or two kepeng coins, obtained by burning the threads that bound them. then they walked around the offerings while cheering and finally threw the withers, shouting louder. it means to acknowledge the departure of the deceased, do not be sad, let alone shed tears, because that is the rope that causes the journey of the deceased to be hindered. after the mepegat ceremony is finished, it is continued by throwing the body's ashes into the sea and asking the pinandita for a cleansing tirtha. from the description above, this death procession implements religious ritual activities with a sacred function and a connection between one procession and another. in terms of the implementation of the cremation in jakarta, it is different from the implementation of the cremation held in bali in that the implementation of the cremation has been considered not in accordance with the mindset of jakartans who have high mobility, but in practice. it does not reduce the essence of the cremation. so that apart from being a ceremony to deliver the atman who died to the niskala realm, this cremation is also used to foster a sense of social solidarity with fellow hindus. implementing the ritual as an expression of hindus is full of symbolic forms that contain a high meaning as a form of the worshiper's appreciation of the one he worships. another dimension of ritual implementation in hindu religious practice is ritual communication. referring to mulyana, ritual communication is communication in symbolic form carried out by a community in ceremonial practices carried out in a collective form. ritual communication can be in ceremonies given to humans throughout their lives, such as birth, marriage, and death. other rites such as prayer, flag ceremony, the celebration of religious holy days, graduation, and others. those who participate in this form of ritual communication reaffirm their commitment to the traditions of their family, tribe, nation, state, ideology or religion. ritual communication in hindu religious practices is often forgotten in ceremonies, namely the means used in carrying out religious ceremonies. ritual communication in this regard is interpersonal and interpersonal. the process of interpersonal communication in the process of making a ceremony occurs when the process of making the means of the ceremony is done communally. communication is done both verbally and nonverbally between people. verbal communication is actualized directly using speech tools between the actors making the ceremonial facilities. the occurrence of this verbal communication interaction was very intense because the atmosphere encouraged us to be as soon as possible in order to complete the knick-knacks needed to complete the offerings assigned by the project coordinator, as stated by mrs. sareg in preparing the offerings (offerings) srati banten under the coordinator pitra laksana will divide the tasks among its members according to their respective capacities and expertise. the srati banten coordinator will assist during the construction of the offering by consistently providing direction, guidance and guidance at any time needed by its 617 members. every time there are questions accompanied by asking for an explanation from the project coordinator about the form of the offering (offerings) made are appropriate or lacking. the occurrence of interpersonal communication that took place during the process of making the ceremony, namely when the making of the ceremonial means communicated internally. according to hinduism's teachings, this interpersonal communication has a very significant meaning in the spiritual ascent process. interpersonal communication in making ceremonial means is in the form of symbols closely related to implementing yoga teachings. this type of communication is identified as saṅcarayoga, namely yoga practices realized through communication. the ritual communication of religious leaders and banjar leaders is essential in protecting their followers who are adherents of the hindu religion. so that hindus do not feel left out from other adherents and there are no longer people who accuse hinduism of being a problematic, expensive religion, et cetera, even though the cause is because there are still matters related to the custom which are mixed up with religion. the role of community ritual communication in ngaben uses ethnographic research on communicating the ngaben ritual for balinese hindus in jakarta. there are also forms of communication that are established as group communication. in this case, group communication occurs within the north jakarta banjar community due to interpersonal conversation or communication between the banjar chairperson and the pedanda or sulinggih regarding the form of the event to be carried out, starting from the preparation, the series of events, the form of offerings and other equipment for support the cremation event. the head of the banjar, who acts as the communicator, will then convey the results of the discussions that have been held with the pedanda to be forwarded to the people/ members of the banjar as the communicator. the point is that the people who will carry out the event procession should comply with the instructions given by the pedanda/sulinggih. the activities of making offerings/offerings for the completeness of the ngaben ceremony are carried out in the spirit of cooperation (metetulungan). prepare facilities and infrastructure in welcoming the implementation of the ngaben ritual ceremony. men also communicate in the group, making rebuttals in cooperation activities. interactions that occur are carried out verbally and nonverbally. the cultural adaptation symbols used in the cremation procession for hindus in banjar, north jakarta, are: the symbol of time which used to be something that seemed not to be allowed to carry out the cremation ceremony must be followed and carried out according to the instructions of the pedanda/sulinggih. in jakarta, it has become different because of the conditions: place, time and circumstances (village. kala, patra) and regional regulations. dki has the authority to determine where it is not permissible to leave the body for more than a day so that hindus in jakarta can understand and accept this condition well because hindus in north jakarta are classified as a minority compared to others. hindus in north jakarta banjar are culturally multicultural, meaning they come from hindus from various regions in indonesia, and even from foreign countries, for example: india, bangladesh and other countries, each of which has a cultural and customary background. there are differences in carrying out the ngaben ceremony, in this case, determining the day of the ngaben ceremony. symbol of cost in its implementation in dki jakarta, the implementation can always be done concisely and inexpensively, unlike the implementation in bali, which is very expensive. it is in line with the thoughts of pedanda panji sogata, who said that the cremation, held in jakarta, is very simple and can be done in 1 day, unlike the one in bali, which can be done in 1 month. the symbol of cost, synonymous with festivities and high costs, makes hindus in jakarta evaluate and adjust to desa, kala and patra. the existence of hindus in jakarta consisting of various regions and castes has different cultures and customs, but with a sense of togetherness and wanting 618 to maintain hindu religious values in overseas areas, especially hindus who are in banjar, north jakarta, the results of observations from research is the growth of a sense of togetherness and leaving a sense of egocentricity to reach an agreement in order to preserve the hindu cultural values that have been attached to each hindu. so that when carrying out the ngaben ceremony, the process of implementation and completeness of materials, markets and facilities. all ceremonies are simplified in form but do not reduce the main meaning of the cremation ceremony. thus the costs are not high, as stated in the interview with mr. wayan harteja, who stated that the cremation ceremony cost when my parents spent around rp. 15,000,000, a minimal fee when compared to the ngaben ceremony in bali, which can spend hundreds of millions even if the puri or royal family who carry out the ngaben ceremony can spend billions of rupiah. north jakarta banjar hindus, who also manage the graha yadnya cilincing crematorium, are very helpful and actively provide information and explanations for cremation costs in north jakarta banjar. departing from a sense of togetherness living overseas and a sense of mutual need for one another so that a sense of kinship is more inherent among hindus so that a sincere sense of sincerity and belief in a cremation ceremony that is carried out will get a proper place in accordance with its karmawasana throughout life. balinese hindus carry out the power symbol of the cremation ceremony from the preparation to the completion of the cremation ceremony, involves the local banjar residents and, of course, also the grieving family, referring to the awig-awig (traditional regulations) in bali, which requires all banjar residents whom residents experiencing grief are required to be physically present during the ngaben ceremony procession if they do not attend the local banjar administrators will give them sanctions. if there is grief, the results of researchers' observations from the banjar hindu community in north jakarta will be forwarded to all hindus about the ngaben ceremony procession that will be carried out, but give flexibility and not exist so that residents are not a burden. the process of cultural communication carried out by the management and people of the north jakarta banjar in this cremation is by means of an interpersonal communication approach which is formed in such a way due to conditions and the existence of three-dimensional provisions (village, kala, patra), namely by paying attention to: place, time and circumstances, adjustments were made in carrying out the ngaben ceremony at banjar north jakarta, but without reducing the principles contained in the ngaben ceremony. cultural patterns, especially the ngaben culture carried out in bali, which have been formed from generation to generation, will become standardization for all people in bali as if they have become standard standards and must be carried out by every citizen who has grief and ironically it is sacred so that no some dare to provide inputs to adapt to the conditions of the people who are grieving. the cost of carrying out a ngaben ceremony held by banjar in bali tends to be large because it tends to take and refer to previous ngaben ceremonies whose ceremonial level was quite large. unlike the case with the banjar hindus of north jakarta, who already understand the conditions and experience adaptation and are formed with an environmental culture overseas, it will be easier for them to adjust to the environmental conditions they live in. discussion. the study of the ethnography of the communication of the ngaben ritual of the balinese hindus in jakarta is fascinating. it is because this study provides very positive inspiration, especially for hindus outside the island of bali. with the reality experienced directly in a new place and the existence of verbal and non-verbal communication, it can be understood that a cremation ceremony can be carried out according to conditions and abilities. from each individual and does not violate the rules of custom or religion. to dissect this problem in this research study, the researcher uses the theory of "cross-cultural adaptation" (cross-cultural adaptation theory), which was developed by young yun kim (1976) 619 that humans are essentially always trying to make adjustments to their environment wherever they are in order to develop. likewise, what happened during the ngaben ceremony in banjar, north jakarta, every individual with an understanding of the existing situation and conditions will adapt to face challenges from the environment and to try to create a balance with the existing system through various communication styles. the ngaben ceremony held by the banjar hindu community in north jakarta has a very high social aspect. a large number of stages and series of ceremonies as well as the large number of ceremonial equipment used, makes the social interactions in the ritual take place in a variety of ways. the existence of gotong-royong and cooperation is a necessity that cannot be released. collaboration between the many social groups, and society, must collaborate to facilitate execution. the bond between community members and the parent organization, in this case, parisadha hindu dharma indonesia (phdi), is substantial because cooperation is strong, and the following solidarity is stringent. in this case, the researcher can observe that an individual has an open and unrestricted system to develop with the sociocultural environment. flexibility, or the ability to learn and change through communication with the environment, is one of the essential characteristics of the individual mind and the basis for people's adaptability to environmental conditions. along with the developments and changes in the new place, it gives awareness to the banjar hindus of north jakarta that they must adapt to adaptation. it is reflected in an interaction. each activity strives to regain internal balance in unfavorable environmental conditions. this ngaben concept answers the question of the significance of a big yajna. balinese hinduism is too ritualistic and costs a lot of money, involves many people and takes much energy. because basically, ngaben is: returning the elements of earth, apah, teja, and bayu akasa, which are in the bodies of the dead. the phenomenon is growing. society is developing/modern, and many hindus work as professionals, especially in cities, and the time available is minimal to perform krama rituals which makes ceremonies no longer exist because they do not have time to study, so hinduism is also required to follow the will its people: hinduism must be practical, efficient, effective and fast and accommodate people's beliefs, and bring hindus to fulfill their obligations to carry out their sradha. reforming the yajna ceremony (ngaben) based on religious literature without being uprooted from the roots of belief (five sradha) is justified in hinduism. this type of cremation looks small indeed, but it is classified as attaining contemptuous. even though it is small, preparing for this type of ngaben ceremony requires sincerity, patience and dedication. apart from that, the one who will do the yajna must be correct according to ida pedanda's instructions because it involves casting spells. even though it is physically simple, even very simple, its virtue is no different from the uttama level, as long as it is carried out with complete sincerity and devotion and the yajna cultivator has an adequate level of kedhyatmikan. when physically, the means of a small ceremony, puja, yoga and kedhyatkmikan (non-physical elements) are required in order to be able to alleviate the poverty of the spirit (atma) that is being celebrated. whatever it is, yajna, in this case, mitra-yajna, is another form of pitra yadnya ceremony which is reformed to always be in harmony with the development of society. therefore the "novelty" of this research is "reform of the ngaben ritual" for the legalization of the ngaben ritual within the framework of pancasradha's vitalization. conclusion the parisada/majelis desa pakraman took the initiative to innovate in implementing religious rituals, especially pitra yadnya (ngaben), as long as they do not deviate from their substance by facilitating the procurement of crematorium facilities in one package with the ceremonies. so that 620 the people's longing for effective and efficient ritual activities can be realized and hindus remain stable with their invulnerability amid the swift currents of modernization. if the implementation of religious rituals, especially pitra yadnya (ngaben), is associated with the tendency of modern society to prioritize efficiency and effectiveness, the crematorium system crematorium with the ceremony is a viable alternative to be a breakthrough for hindus living overseas. from an economic point of view, this system is important because pitra yadnya is generally impromptu. most people do not prepare for the costs, especially if, before death, they are preceded by hospitalization, which costs much money. when compared to the mass ngaben (ngerit), which is also cost-effective, the crematorium system crematorium has advantages, including: it can be carried out immediately after death if mass cremation must wait for the schedule because it is collective (can be annual); more practical because all needs are handled by the organizer (a type of event organizer/eo) so that the family is not too preoccupied with various needs; the implementation time is shorter, so it does not disrupt much economic activity/consumes work time; not many people/krama is involved, so it does not interfere with the community's micro-economic activities; psychologically it gives more satisfaction because the cremation of the body is in accordance with the cremation concept, while mass cremation generally burns sekah while the body is still buried; more economical because the time is shorter and the mass involved is not too much; customary conflicts can be suppressed because the activity tension is not too high. ngaben has the basis of tatwa: and it is carried out in accordance with the village law of the ways, circumstances, conditions and circumstances, not dogmatic', respecting local agreements. having an agreement becomes a symbol of local culture. the tattwa is the operational guide for yadnya ngaben: it does not have to be fixed on a certain area but based on potential, ability, and whatever circumstances are entirely accepted, which is the hinduism teaching the village of kala patra. any ceremony still has sincerity (atmanastuti). there is no word must and coercion. in order for the implementation of yadnya to go according to the literature, it is necessary to be accompanied by a pinandita and be accompanied. those who have work still adjust to environmental conditions and what has been agreed upon. implementing yadnya, besides the human relationship with god, can also improve relationships with others and be in harmony with the community environment (tri hita karana). references kiriana, i. n. (2017). ngaben conception in lontar siwa tatta purana. vidyottama sanatama, international journal of hindu sciences and religious studies. institute hindu darma negeri, denpasar, vol.1 no.2. hal 84-92, https://doi.org/10.25078/ijhsrs.v1i2.312 lusi, r. a., & yuwanto, l. (2020). aspek-aspek psikologis pada prosesi rambu solo’ (tinjauan teori religiusitas). insight: jurnal pemikiran dan penelitian psikologi, 16(2). https://doi.org/10.32528/ins.v16i2.2057 lee, a. a., & owyang, c. (2017). sugars, sweet taste receptors, brain responses. nutrients 2017, 9(7), 653. https://doi.org/10.3390/nu9070653 manafe. (2011). komunikasi ritual pada budaya bertani atoni pah meto di timor – nusa tenggara timur. jurnal aspikom,1(3). https://doi.org/10.24329/aspikom.v1i3.26 kebayantini, n. l. n., ardika, i. w., astra, i. g. s., & mariyah, e. (2012). comodification of ngaben gotong royong (mutually performed cremation ceremony) at gerya taman sari lingga banyuasri subdistrict, buleleng regency. e-journal of cultural studies, 5(1). universitas udayana. kim, y. y. (2011). komunikasi antar budaya. budi aksara https://doi.org/10.25078/ijhsrs.v1i2.312 https://doi.org/10.32528/ins.v16i2.2057 https://doi.org/10.3390/nu9070653 https://doi.org/10.24329/aspikom.v1i3.26 621 maifianti, k. s., sarwoprasodjo, s., & susanto, d. (2014). komunikasi ritual kanuri blang sebagai bentuk kebersamaan masyarakat tani kecamatan samatiga kabupaten aceg barat provinsi aceh. jurnal komunikasi pembangunan, 12(2). wijayanda, i. p. m. j. (2004). makna filosofis upacara dan upakara. surabaya: paramita carey, j. w. (1992). communication as ritual. psychology press. carey, j. w. (1992). communication as culture : essays on media and society. new york: routledge. manafe, d. m. (2011). komunikasi ritual pada budaya bertani atoni pah meto di timor-nusa tenggara timur. jurnal aspikom, 1(3). http://dx.doi.org/10.24329/aspikom.v1i3.26 kiriana, n. n. (2017). konsep ngaben dalam lontar siwa tattwa purana. vidyottama sanatana: international journal of hindu science and religious studies, 1(2), 84–92. https://doi.org/10.25078/ijhsrs.v1i2.312 deddy, m. (2005). ilmu komunikasi suatu pengantar. bandung: remaja rosdakarya. moon, w. j. (2012). rituals and symbols in community development. missiology: an internasional review. 40(2), 141. sage publications. https://doi.org/10.1177/009182961204000203 salim, a. (2006). teori dan paradigma penelitian sosial (2nd ed). yogyakarta: tiara wacana. kim, y. s. (2012). exploring communication competence and psychological health: exploring cross-cultural adaptation of korean expatriate workers in the u.s. the journal of intergroup relations, 28, 33–47. kim, y. s. 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(2009). handbook of qualitative research. yogyakarta: pustaka pelajar. gulo, w. (2022). metodologi penelitian. jakarta : pt. gramedia widiarsa indonesia. hymes, d. (1974). foundation in sociolinguistics: an ethnographic approach. philadelphia: university of pennsylvania press. kuswarno, e. (2008). etnografi komunikasi suatu pengantar dan contoh penelitiannya. bogor: widya padjadjaran. hasan, m. i. (2002). pokok-pokok materi metodologi penelitian dan aplikasinya. jakarta: penerbit ghalia indonesia. margono, s. (2003). metodologi penelitian pendidikan. bandung: rineka cipta. nazir, m. (2014). metode penelitian. jakarta: ghalia indonesia. moleong, l. j. (2012). metodologi penelitian kualitatif. bandung: pt. remaja rosdakarya. zuriah, n. (2007). metodologi penelitian sosial dan pendidikan. jakarta: bumi aksara. zuriah, n. (2007). metode penelitian sosial dan pendidikan. jakarta: bumi aksara. wiana, i. k. (2004). bagaimana umat hindu menghayati tuhan. jakarta: pustaka manik geni. titib, i. m. (2006). persepsi umat hindhu di bvaluterhadap suarga, neraka, moksa dalam suargarohani parwa. surabaya: paramita. http://dx.doi.org/10.24329/aspikom.v1i3.26 https://doi.org/10.25078/ijhsrs.v1i2.312 https://doi.org/10.1177/009182961204000203 http://www.immi.se/intercultural/nr28/kim.htm https://doi.org/10.1016/j.ijintrel.2015.03.018 https://doi.org/10.1108/17465640810900568 622 sanderson, s. k. (2000). makro sosiologi: sebuah pendekatan terhadap realitas sosial. depok: rajagrafindo persada. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 11 strategic implementation of planning in information systems and information technology in "xyz high university volume: 2 number: 1 page: 11-16 1franklin kharisma genta, 2sugiyanto, 3gijanto purbo suseno, 4adri arisena 1,2,3,4management study program, indonesian cooperative management institute, jatinangor higher education area, bandung, indonesia corresponding author: franklin kharisma genta management study program, indonesian cooperative management institute, jatinangor higher education area, bandung, indonesia email: genta@ikopin.ac.id article history: received: 2021-03-01 revised: 2021 – 03-20 accepted: 2021-03-24 abstract: information technology strategic planning is a derivative of an institution's strategic plan (renstra). the purpose of this research is to find the need for information systems and information technology (is / it) for institutions with a case study method of the strategic plan "xyz college”. the research begins with an analysis of the “pt xyz” external and internal business environment to determine the five forces model and critical success factors. next is an analysis of the external and internal is / it environment in order to determine world technology trends and the current application portfolio of institutions. the next stage is the strategic process (is, it, and is / it management. the final stage is to determine the institute's future is / it applications. the results achieved are recommendations for the is / it application portfolio that "pt xyz" should have. keywords: strategic analysis, application portfolio, strategy process, renstra-it. cite this as: genta, f.k., sugiyanto., suseno, s.g., arisena, a., (2021). strategic implementation of planning in information systems and information technology in "xyz high university. international journal of environmental, sustainability, and social science, 2(1), 11-16. https://doi.org/10.38142/ijesss.v1i3.55. introduction modern institutions need an it strategic plan to provide support and alignment to their strategic plan. the role of it in supporting the achievement of the strategic plan can be strategic, so that a solution is needed to find the gap between is / it that is already owned and what it should be. this study aims to apply this argument through a case study at "pt xyz" with the formulation of the problem of finding gaps between existing it and what should be provided by "pt xyz" based on the it strategic plan concept. like any other technology, it also has positive and negative sides. a technology can be a means of improving performance and achieving goals. but on the other hand, technology can have the opposite effect, so it must be managed wisely. (silanegara, 2010) a. the need for an it strategic plan: according to earl, quoted by indrajit (indrajit, 2005), the reason why an institution needs to develop its it in a planned manner is to avoid the following possibilities: 1. is and it development that is not in line with the institutional strategy. 2. development of is and it that is not patterned (sporadic) so that there is no integration between the existing sub-systems (not integrated, not holistic, and incoherent). 3. implementation of is and it that does not bring benefits to the stakeholders concerned. 4. allocation of investment funds that are not in accordance with the supposed needs (under or overinvestment). 5. implementing various sub-is and it modules that do not pay attention to the principles of priority and criticality. 6. the quality of information systems and information technology is relatively low in terms of the various existing standards. some of the problems faced by "pt xyz" regarding it is is / it are as follows: 1. the system has not been fully integrated in one door, so that data reporting is still through several reporting systems such as student academic activities that have not been integrated with the student financial system, thus allowing for lost control in the management of student credits and examinations. 2. the allocation of funds / budgets for it needs is still middle to low, so the existing facilities are still far from perfect and optimal. for example, the function of sakti (integrated academic system) "pt xyz" and the distance learning system (e-learning) "pt xyz" has not yet been maximized. mailto:genta@ikopin.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 12 3. data security has not been optimal, both in terms of web and internet network. from the website side, it only relies on security from hosting and standard systems so that there are still many holes and there is concern that data will be stolen or hacked. 4. internet networks rely on their internet providers, so that lost connections often occur 5. lack of human resources whose fields are in accordance with their competence. many jobs are not suitable for the jobdesk. 6. lack of awareness from outside the it unit, lack of understanding of the objectives of the technology's implications, integration and automation. b. the function of it in the teaching and learning process: two it functions in the teaching and learning process in universities have been defined by (nicol, 2007). first, to help facilitate self-assessment and supportive social and peer processes by the availability of tools that are familiar to students and flexibility in interacting with their peers and with their teaching materials, and second, supporting lecturers with monitoring capabilities for groups who interact online and intervening for straighten out any misunderstandings without creating unnecessary feedback or the domination of excessive and over-teaching discussion. murthy (murthy, 2006) concludes by combining the traditional pedagogical system that has been applied in universities with more modern systems such as e-learning, distance / open learning and an outcomes approach to pedagogy. c. globalization of research activities through it: of the many reasons for the globalization of science and scientific works, two are most to blame: first, the development of it which created a virtual global community of experts in universities and other scientific sectors; second, the dominance of english as the language of the unification of world academic knowledge, so that everyone can immediately access the latest knowledge if they have the two things mentioned above (altbach, 2007). d. it involvement in administrative services: the desired results of the institution when involving it in its administrative activities are the desired results for efficiency, effectiveness, risk avoidance, customer satisfaction, cost avoidance, and new capabilities. (kvavik, robert. b., 2005) method: figure 1 method proses strategy the it strategic plan research with a case study at "pt xyz" uses the analysis method and strategic process according to ward and peppard (ward, 2002) as presented in figure 1. results and discussion a. process analysis and strategy: in this research, 4 analyzes were conducted to determine the existing business and is / it conditions, namely the external business environment which focuses on analysis of institutional competitiveness and bargaining power, the internal business environment which focuses on initiatives and strategic policies of institutions, the internal is / it environment. which focuses on a specific analysis of is / it institutional conditions, and external is / it environment which focuses on analyzing trends in technology that are currently developing. after conducting internal and external analysis, an is / it strategy process is carried international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 13 out to identify appropriate is / it that can contribute to the business, assess competitive advantage when using is / it, and determine hr competencies and other required resources. the results of the strategy process are input for the preparation of the is strategy, it strategy, and management is / it strategy with the output in the form of a gap between the future application portfolio and the current application portfolio. b. analysis method and strategy process: deliverable for each stage of the research is supported by several methods, namely: 1. critical success factor (csf): presents the success criteria of a plan so that it can determine the information needs and is / it solutions. 2. poter's five forces model: presents a map of the competitiveness and bargaining power of organs outside the institution to predict their is / it solutions. 3. strategic alignment: in order to maintain alignment between strategies, the business strategy drives the is strategy which then drives the it strategy. 4. mcfarlan 'strategic grid: presents a map of the contribution of each is and it application to the business: a. institutional analysis: internal environmental analysis: "pt xyz" has a vision in accordance with its core and internationalization of excellence in the fields it does. the mission of the institution leads to the activities of every human resource it has to always produce output in the form of graduates who are able to compete and real work that is recognized by the international community. csf analysis is carried out in each strategic term in the strategic plan, examples of implementation are as follows: 1. expanding community opportunities to become students through regular programs and scholarships. 2. facilitate the teaching and learning process through the latest infrastructure 3. speed up the process of identifying competencies in the world of work 4. accurate in applying competences to the curriculum 5. maximizing the student learning center approach 6. encourage lecturers to improve the competence and reputation of their industry 7. encourage the development of quality and efficient applied research 8. seize opportunities for strategic cooperation with industry and expertise certification bodies 9. effective, efficient, accountable and transparent in governance 10. able to attract industry to recruit graduates 11. increase the chances of graduates getting their jobs external business analysis: the competitiveness and bargaining power of "pt xyz" in the core education sector were estimated using the five forces model. competition among institutes. with the even distribution of academic institutions in the form of institutes in indonesia, the level of competition can be said to be weakening along with distance. although it is still far enough to become a competitor in terms of recruiting prospective high school graduates, it is a serious competitor in attracting students from national scale industries who want to improve the education of their employees. meanwhile, for an institute in the form of a state, only those with a long enough age can be considered as serious competitors such as the bandung institute of technology. an area of competition that must also be watched out for is the job market where the competitiveness of their graduates can narrow the opportunities for “pt xyz” graduates. the level of competition between institutes for the next 5 years can still be handled by "pt xyz" so that it is categorized as medium risk. the threat of newcomer institutes: to set up an institute requires a very large cost so that what needs attention is a new university with an engineering study program (ps). in addition, the desire of domestic and foreign industries (pmdn / pma) to establish their own higher education institutions also needs to be observed. with the strength of their capital, it can become a serious threat in the future. even so, the prediction of the progress of newcomers in the next 5 years, their threat is still categorized as low risk. the threat of non-institute universities: non-institute tertiary institutions that have a similar program to "pt xyz" are the biggest threats so far, especially from public and private institutions with big names and are supported by the reputation of their human resources and other resources. it is undeniable that the dependence of "pt xyz" with one of them, namely padjajaran university, is very large and is not contrary to or that padjajaran university's dependence on "pt xyz" is not strong enough so it needs special attention. institutions / industries that have their own blk / higher education can also pose a serious threat to "pt xyz" with a system of job security and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 14 certification of graduate expertise. the threat of substitute products from non-institutional educational institutions can be categorized into high risk. bargaining power of student suppliers: although high school is the main supplier of students, the assessment of the bargaining power of suppliers is on the interest of graduates and their parents in "pt xyz". high school graduates (smu, smk, ma) who register to "pt xyz" tend to fluctuate so that they become a serious threat to the continuity of some study programs and become an illustration of the decreasing bargaining power of "pt xyz" in the eyes of prospective students. two other areas that "pt xyz" lacked attention were industries / agencies wishing to send their employees to school and d3 alumni who wanted to increase their bargaining power in the workplace. the threat of supplier bargaining power can still be predicted in the next 5 years so that it is included in the medium risk category. bargaining power of graduate recruiters: the success of "pt xyz" depends on the ability of its graduates to compete and get jobs that are relevant to the field of study they are engaged in during college. a special strategy is needed in dealing with industries from home and abroad that will recruit graduates from the educational process at "pt xyz", especially in balancing their bargaining power. this neglect of the world of work of these graduates can weaken the position of "pt xyz" in a structured manner so that it must be categorized as very high risk. internal si / it "pt xyz" and external is / it environment. b. process strategy the results of the environmental analysis are valuable information for developing a future is and it strategy for the institution. the is strategy generates is requirements, and the it strategy is driven from the is strategy so that the is / it strategy initiatives and objectives for “pt xyz” are: 1. optimizing the existing network backbone and expanding it to buildings that do not have it by improving the fiber optic network to return to 100% functioning. 2. extending network access to all network sharing areas by facilitating all study areas and student breaks (class, lab, canteen, hallway, etc.) with wireless access points, and facilitating each teaching desk, research area, work space lecturer and administrator table with extended mode. 3. developing and perfecting erp (enterprise resources planning) for integrated institutional application systems, by providing repositories and self-service web for interface and transaction facilities. 4. build a virtual learning environment for institutions (ict-centers) for e-learning facilities with esimulation facilities (online skill practice), e-collaboration (e-portfolio tools), e-distance (distance learning) 5. enriching the “pt xyz” website to be more informative and interactive. 6. facilitating all stakeholders with institutional e-mail addresses. is / it management strategy: the management strategy covers the general elements of the application of the is / it strategy to all parts of the institution and ensures that the policies to be implemented are consistent with these strategies, especially regarding whether the department / division / unit develops its own is strategy that will operate. using institutional it supplies. application portfolio in order for the is strategy to support and align with the business strategy, the it needed for "pt xyz" is enterprise resource planning (erp) as the foundation for implementing the institution's enterprise systems, information and communication technology (ict) as the institutional virtual learning environment, website which is enriched with links to online applications. in order for the si strategy to support and alignment with the business strategy, the si required for "pt xyz" is as follows: strategic applications strategic applications are those that are indispensable for the organization's future business strategy. the strategic applications required by "pt xyz" are: 1. e-resources; portal on erp for policy makers at "pt xyz" to better understand the development of the institution because it is equipped with tools capable of analyzing data and assessing the performance of a process to provide information for decision making. 2. e-spmi; a web-based information system to facilitate the process of implementing the internal quality assurance cycle in tertiary institutions starting from setting quality standards, self-evaluation, internal quality audits, to seeing quality developments within a certain time span. espmi will increase the time efficiency and effectiveness of the implementation of quality assurance in higher education and reduce the use of paper (less paper). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 15 3. si-competence; portal on erp for lecturers to be more accurate in analyzing the suitability of the curriculum with the latest industry competencies. 4. si-strategic; portal on erp for leaders to be faster in reaching new partnerships with industry or certification bodies as well as opportunities to expand the area of existing cooperation. 5. e-career; portal link on the web-site so that the competence, industry reputation and global competitiveness of "pt xyz" and its human resources are increased: 6. on-line database of "pt xyz" graduates to be recruited by industry / society in need and job opportunities from the industry / community to be applied by "pt xyz" graduates interactively. 7. e-distance; portal on ict in order to expand access to education "pt xyz" for the public, especially for dii graduates who are already working and industry who want to improve the competence of their employees via distance learning facilities. 8. e-simulation; portal on ict so that the vocational education process is sharper by means of multimedia / simulations in class to actual work practices. 9. institutional stakeholder's e-mail; so that "pt xyz" will be carried away by the success of e-mail owners. key operational applications applications that are key operational are those on which the organization relies heavily on, and are necessary for today's success. applications that are key operational required by "pt xyz" are: 1) si-academic; portal on erp, intellectual development & student behavior. 2) e-spmi; a web-based information system to facilitate the process of implementing the internal quality assurance cycle in tertiary institutions starting from setting quality standards, self-evaluation, internal quality audits, to seeing quality developments within a certain time span. e-spmi will increase the time efficiency and effectiveness of the implementation of quality assurance in higher education and reduce the use of paper (less paper). 3) e-collaboration; portal on ict for the continuity of the independent task stage to group work (solo-group processes), triggering "shared" material / learning outcomes, spurring the development of the learning community. 4) e-rac; web link on web site, for research assistance center. 5) other administrative si; is the data material for the e-resources portal. high potential applications is an application that may be very important in achieving organizational success in the future. high potential applications needed by "pt xyz" are: 1) e-spmi 2) e-references; research database. 3) e-campus mail; mailing-list on website conclusion modern institutions such as "xyz college" need a strategic plan in the is / it field in order to provide good alignment and support for the overall strategic plan of the organization in supporting the change from institute to university. this research has produced an is strategic plan, an is / it management strategy plan, and an it strategic plan based on the ward and peppare framework which are integrated into a portfolio of future applications. further research is still needed to assess the balance between changes in customers, internal, financial, innovation from the is / it implementation plan with the it balanced scorecard analysis. further research is expected to be able to analyze and design a system from the conclusions of this research. reference altbach, p. g. 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(2002). strategic planning for information systems third edition (3rd ed.). wiley series. 297 implementation of mediation as online dispute resolution (odr) in civil jurisdiction volume: 4 number: 1 page: 297 308 bambang sutiyoso1 1faculty of law, indonesian islamic university, sleman, yogyakarta, indonesia corresponding author: bambang sutiyoso e-mail: bangyos@uii.ac.id article history: received: 2022-12-19 revised: 2023-01-02 accepted: 2023-01-17 abstract: this writing aims to examine and analyze business/civil dispute resolution through online dispute resolution (odr), the institutionalization of mediation in civil cases in court, implementation of mediation as online dispute resolution (odr) in civil courts, obstacles and legal implications for parties the litigants. mediation as an alternative dispute resolution mechanism outside the court has long been used in various business and civil cases, the environment, labor, land, housing, and consumer disputes, which is a manifestation of society's demand for fast, effective and efficient dispute resolution. the issuance of perma number 1 of 2016 concerning mediation procedures in courts and perma number 3 of 2022 concerning electronic mediation in courts further strengthens efforts to reconcile as stipulated in article 130 hir/154 rbg. even so, dispute resolution through mediation in court is a vulnerable mechanism, meaning that the possibility of failure is also substantial. anticipating this requires prerequisites that must be met, such as trust, willingness or willingness to waive some of the rights of each party to the dispute, and the availability of a professional mediator. keywords: mediation, online dispute resolution (odr), civil court. cite this as: sutiyoso, b. (2023). “implementation of mediation as online dispute resolution (odr) in civil jurisdiction.” international journal of environmental, sustainability, and social sciences, 4 (1), 297 308. introduction in the world of trade, two main models developed the traditional trading model or conventional business and the model that refers to modern trading behavior or is called modern business. the two models have different methods, problems, juridical consequences and dispute resolution. the use of internet technology as an innovative trading system allows information to quickly spread to all corners of the world in cyberspace (sanusi, 2005). in the free market system and free competition between countries in today's digital era, business transaction activities are developing rapidly, primarily online. with hundreds of thousands of business transactions daily, the intensity of business transactions both domestically and internationally is expected to increase daily, which will trigger an increase in the frequency of disputes (suparman, 2004). every business dispute that occurs must be resolved quickly. the more and the extent of trading activities, the higher the occurrence of disputes, resulting in many disputes that must be resolved. allowing trade/business disputes to be resolved late will result in inefficient economic development, decreased productivity, the business world barren, production costs increase and lead to the welfare and social progress of the workers hampered (margono, 2000). based on the indonesian internet service providers association (apjii) survey, 210.03 million internet users will be in the country in 2021-2022. the number of internet users in indonesia continues to increase every year. that number increased by 6.78% compared to the previous period of 196.7 million people. it also makes the internet penetration rate in indonesia 77.02% (dataindonesia.id). the boom in internet facility users opens up opportunities for disputes between internet service users, where the dispute occurs in online electronic communication traffic. for mailto:bangyos@uii.ac.id 298 example, there is a dispute regarding online trade or what is commonly referred to as e-commerce (zakaria, 2006). internet technology has significantly changed the interaction between humans, including the area of trade relations. trade transactions are not carried out directly (face, to face, direct selling), but transactions can be via electronic mail (e-mail), and payments can be made via credit cards (credit cards). card and dispute resolution via the internet (online dispute resolution). the use of information technology in the civil dispute resolution system, especially online dispute resolution (online dispute resolution), is beneficial for parties across countries to shorten distances, reduce costs, simplify processes and speed up settlements. in addition to providing benefits, on the other hand, the use of information technology in dispute resolution can cause legal problems. the fundamental problem regarding the odr system is the issue of agreements that can change from one legal system to another due to the different positive laws of each party. one of the conditions for forming an arbitration agreement is the choice of a forum to resolve possible disputes. the selection of forums generally considers several things, including where the agreement is signed/approved, the place of implementation, and the domicile of the party submitting the dispute. the problem is that transactions are carried out in cyberspace, so the selection of forums if done carefully, can avoid problems in the future (sutiyoso, 2008). in indonesia, online buying and selling sites such as olx, shopee, tokopedia and many more provide product sales services via the internet, but many people need to use this method. they still prefer conventional transactions by visiting and face-to-face. directly with the seller, indonesian people who use a modem transaction system via the internet mostly transact with sellers abroad because the product they want to buy is difficult to find in indonesia. transactions like this, along with technological and social developments in society, will continue to increase, so there are fears that it will cause disputes that continue to increase. it is necessary to find a dispute resolution mechanism relevant to the needs of today's modern society. based on this, an exciting idea emerged, namely how to resolve civil business disputes in indonesia through an online dispute resolution mechanism through the internet, which is based on the innovation of the emergence of an alternative dispute resolution system online (online dispute resolution). one of these ideas was developed into an online mediation mechanism used to resolve disputes due to legal actions electronically and in general. the object, especially in disputes based on law, can be resolved through alternative dispute resolution processes. online mediation is one way of resolving civil disputes arising from online transactions where the parties submit their cases to a neutral third party, the mediator, who is expected to reconcile the parties' wishes with a peace agreement. mediation as an alternative dispute resolution mechanism outside the court has long been used in various business and civil cases, the environment, labor, land, housing, and consumer disputes, which is a manifestation of society's demand for fast, effective and efficient dispute resolution. christopher w. moore argues that mediation is an intervention in a dispute by a third party that is acceptable to the disputing parties, is not part of both parties and is neutral. these third parties do not have the authority to make decisions. he is tasked with assisting the warring parties so that they voluntarily reach an agreement accepted by each party in a dispute (moore, 2003). normatively, the regulation regarding mediation as an alternative dispute resolution in indonesia can be found in law no. 30 of 1999. however, the legitimacy of online mediation only received recognition after the issuance of supreme court regulation no. 3 of 2022 concerning mediation in courts electronically. in this context, this paper seeks to examine and discuss several matters relating to the settlement of business/civil disputes through online dispute resolution (odr), the institutionalization of mediation in civil cases in court, implementation of mediation as 299 online dispute resolution (odr) in civil courts, barriers to obstacles and legal implications for the litigants. the description of this paper is expected to provide a more precise discourse regarding the implementation of mediation as an online dispute resolution (odr) in civil courts and to what extent the existing laws and regulations regulate the settlement of civil disputes through the internet and the possibility of alternative settlement of civil disputes through odr can be applied in indonesia. with this online mediation in the future, it will open up new alternatives that are more effective and efficient for the community, especially justice seekers (justiciable) in resolving disputes online. based on the explanation of the above phenomena, this study aims to analyze and find out how the implementation of mediation as online dispute resolution (odr) in civil jurisdiction. methods this research is normative juridical research, namely a process for finding legal rules, principles, and doctrines to answer the legal content faced. the approach method in this research uses a statutory approach, case approach and conceptual approach. the data sources used in this research are secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. data analysis is descriptive qualitative, namely by grouping and selecting the data obtained, then arranging systematically and describing by deductive thinking method, which will produce conclusions that will answer the problem formulation in this study. result and discussion odr as an alternative form of new dispute resolution. odr offers a new concept in dispute resolution on the internet but also provides several possibilities. daewon choi (2013), in his article entitled online dispute resolution: issues and future directions expressed his opinion: "some of these possibilities include not only detemporalization and depersonalization but also dematerialization and dematerialization and deterritorialization of conflicts." from this statement, it is evident that odr offers a comprehensive scope of resolution of disputes or conflicts. forms of disputes that are very difficult to resolve through settlement systems in the real world, through this odr, will be able to be appropriately resolved. the disputes include data protection disputes, transaction taxation, and defamation or privacy violations (sutiyoso, 2008). in reality, the odr model has started to be practiced by several parties, as evidenced by the presence of internet services that specifically provide services in terms of odr. one of the things that can be observed is as done by a website from australia known by its website name www.adronline.com.au. in addition, there are also other sites, namely www.squaretrade.com (choi, 2013). online dispute resolution (online dispute resolution / odr) is an alternative business dispute resolution outside the court that uses the internet to resolve disputes between the parties. the alternative conventional dispute resolution system is similar to the online system. the steps or stages of the online dispute resolution process are more or less the same as the steps or stages of the conventional arbitration process, the only difference being the place and media for dispute resolution used. online arbitration is conducted on the internet or cyberspace, and the dispute resolution process is generally not carried out face-to-face. it is different from conventional forms of dispute resolution in general, which are mainly carried out in the real world, and generally, the dispute resolution system brings together the parties directly. however, dispute resolution through odr does not mean that the disputing parties will never meet and meet face to face. sometimes, the online arbitration service provider may bring the two parties directly to resolve the dispute. any organization, including corporations/companies, government institutions, educational institutions, and the wider community are now using the internet network to carry out their http://www.squaretrade.com/ 300 performance activities, including communicating to obtain information and transact with various parties wherever they are, not limited by space and time barriers (borderless). symptoms such as noodles are a good market for business people to run their business online in cyberspace. many business transactions occur daily online (e-commerce). for example, ebay's online auction site has several million items for sale to each person, and over one million transactions occur weekly. in transactions with large amounts, such as ebay, errors can occur in terms of payment, delivery of goods and damage in shipping. in settlement of trade disputes between ebay and its trading partners abroad, of course, a dispute resolution system that is fast and inexpensive is needed. in this case, conventional alternative dispute resolution and arbitration can no longer resolve disputes effectively and efficiently because it is different from transactions and trade agreements in general. online transactions result in the transacting parties being unable to meet face-to-face. cultural and language barriers are extra difficulties in negotiations because buyers often come from different countries. the disappearance of national boundaries and the faster and large number of transactions that occur in cyberspace demands a trade dispute resolution system that is better and more effective than arbitration and other alternative dispute resolutions that have been known so far. to answer the need for a system mentioned above, in 1995, the virtual magistrate was created by cyber law academics who worked for the national center for automated information research (nca1r) and the imw cyberspace institute was founded by the american arbitration association (american arbitration association) (http:\\www.vmag.org). under this system, at the cost of us$ 10 per case, anyone who has problems with the internet can visit the official website and submit a formal complaint and will then receive an e-mail (electronic letter) containing the decision of an elected arbitrator in less than a minute of ten days. then in 19%, the university of massachusetts center for technology and dispute resolution established the online ombuds office, which is interested in resolving disputes arising from online activities. unlike the virtual magistrate which provides arbitration services, the online ombuds office only provides mediation. then the cyber tribunal was founded by the university of montreal in 1998, which provides mediation and arbitration services (http:\\www.ombuds.org). however, this institution was only an experimental project and ended in 1999. this project did not disappear but turned into a joint venture company that operates commercially and changes its name to eresolution (http:\\www.eresolution.ca). along with the development, there is also www.adronline.com.au from australia and another site, namely www.squaretrade.com. the above dispute resolution services are pioneers of a new dispute resolution system known as online dispute resolution, where in the odr, there is online arbitration to resolve disputes. on an online dispute resolution service provider website (www.odmews.com), online arbitration works like in court where the arbitrator acts like a judge who, after listening to the parties, can decide which can be binding or non-binding depending on the agreement of the parties. the settlement technique is carried out online via the internet network so that the parties do not have to meet face-to-face with the arbitrator because they can use the facilities provided by service providers such as e-mail, video conferencing, radio buttons, electronic fund transfers, web conferencing online chat and other information technology (mubarok, 2006). the purpose of initiating this dispute resolution model is to provide alternative dispute resolution services for industry and consumers in electronic commerce marketing from business to business, business to consumer and business to government. another thing that can be identified as the reason for this online dispute resolution model's emergence is the limitations of the dispute resolution system currently applied in conventional law (existing law). the characteristics of 301 disputes in the context of conventional legal settlement differ from disputes arising from activities on the internet. the characteristics of disputes in internet activities are overlapping jurisdictions and the number of enforced laws. so this requires a new dispute resolution model in internet activities (riswandi, 2006). in some cases, online dispute resolution (odr) can use several media such as e-mail, instant messaging, secure chat conference rooms, teleconferencing, and video conferencing. using technology like this proves that technology can also play a role in dispute resolution. it is in line with what was stated by daewon choi from katsh and janet rifkin's in his book entitled online dispute resolution. katsh and janet rifkin's stated the following: "that technology can play the role of a "fourth party" in a dispute, bringing wholly new capabilities and capacities to dispute resolution process designers." (riswandi, 2006). in the online process, it is impossible to determine a physical location where the procedural rules of the odr service provider can be carried out. even the internet creates a technological basis for multimedia and computerized conversion so that the boundaries around it disappear. the internet creates an overall function of a virtual reality or a virtual world (cyberspace) which can effectively facilitate communication and relieve similar activities from territorial boundaries. all activities in cyberspace take unlimited places anywhere, not only in certain places. processes on the internet whose functional character intersects with the application of conventional international law principles related to the problem of the place of activity, thus when the internet/cyberspace whose purpose of its functional system is to create a world without boundaries, then the opposite is valid with the principles of international law that are developed and intended for the development of the world based on territorial or national boundaries. in addition to legal issues such as the validity of online arbitration agreements, choice of forum, jurisdiction, laws used in cyberspace and law enforcement, there are other problems, namely technical and social problems in their use. the technical problems of odr include technical and social problems. technically related to security and confidentiality (an advantage of alternative dispute resolution) becomes a crucial issue online, even though rapid technological developments can protect documents and maintain confidentiality or authenticity. the absence of a face-to-face meeting of the parties is a fundamental criticism of online arbitration. mediators and arbitrators will find it difficult to see the actual dispute and make a reasonable settlement if they only read written texts compared to face-to-face with the parties. language differences are a problem in both conventional and online arbitrations. some expressions or expressions that need to be translated correctly between parties in different countries will lead to different interpretations. mediators and arbitrators must pay attention to this language problem, and if they do not use the language spoken by the parties involved, they can use a professional translator, but this will be more complicated. an odr settlement can only be carried out if fewer parties are involved because it will make it easier in terms of supervision. a large number of participants will increase the number of tasks that are almost impossible for neutral third parties. it will be challenging to stay focused during the discussion because the parties can continuously send messages with various chat and e-mail characters. so odr service providers should limit the number of parties involved. for example, only two parties, the seller and the buyer, are sufficient. however, many obstacles hinder the implementation of this breakthrough in our country. one thing is clear according to the constitution, the legitimacy of odr has been indicated. efforts need to be made to make special regulations as well as the socialization of procedures regarding procedures for implementing online arbitration. next, it is just a matter of the government's recommendations to related parties (riswandi, 2006). 302 mediation in settlement of civil cases. in the settlement of civil business disputes, in principle, the parties to the dispute are given the freedom to determine the desired dispute resolution options, either through non-litigation or litigation, as long as it is not specified otherwise in laws and regulations. dispute resolution outside the court is carried out using mechanisms that live in a society of varied forms and types, essentially carried out through deliberation, peace and kinship (sutiyoso, 2006). dispute resolution through non-litigation channels is a mechanism for resolving disputes outside the court, using mechanisms that live in a society whose forms and types vary widely, such as deliberation, peace, kinship, and customary settlements. one way that is currently being developed and is in demand by business people is through alternative dispute resolution institutions (alternative dispute resolution) (margono, 2000). law no. 30 of 1999 concerning arbitration and alternative dispute resolution stated that alternative dispute resolution is a dispute settlement institution or difference of opinion through procedures agreed upon by the parties, namely settlements outside the court by way of consultation, negotiation, mediation, conciliation, or expert judgment. dispute resolution through non-litigation channels is often positioned as primum remedium or the first resort, namely as an initial effort for parties to resolve business disputes in a win-win manner. it is because if the non-litigation route is not reached, the parties to the dispute will likely continue their case through litigation in court. one form of alternative dispute resolution, which is now institutionalized as part of the process of resolving cases in court, is mediation. mediation is a method of resolving disputes through a negotiation process to obtain an agreement between the parties with the assistance of a mediator. the mediator, in this case, can be a judge or non-judge mediator who already has a mediator certificate as a neutral party who assists the parties in the negotiation process to seek various possible dispute resolutions without resorting to a way of deciding or forcing a settlement. mediation, in this case, is seen as an instrument of peaceful dispute resolution that is appropriate and effective and can open wider access to the parties to obtain a satisfactory and fair settlement. as part of the civil procedure law settlement process, mediation in court is expected to strengthen and optimize the judiciary's function in dispute resolution. it is under the provisions of the applicable civil procedural law, specifically, article 130 hir (het herziene indonesisch reglement) and article 154 rbg (reglement voor de buitengewesten), which encourage parties to pursue a peace process that can be utilized through mediation by integrating it into the litigation procedure in court (sutiyoso & wardah, 2008). the obligation to carry out mediation related to the litigation process in the court, where recommendations by judges, mediators and parties are required to follow the procedure for resolving disputes through mediation. based on article 130 of the hir and article 154 of the rbg, a case that does not go through the mediation procedure violates the provisions of the hir and rbg, which results in the decision being null and void (hanifah, 2016). the institutionalization of mediation as an integral dispute resolution mechanism in the judicial process was initially regulated in the circular letter of the supreme court (sema) number 1 of 2002, which regulates the empowerment of peace efforts based on article 130 hir/154 rbg. sema number 1 of 2002 was later strengthened by the issuance of supreme court regulation (perma) number 2 of 2003, dated september 11, 2003, which regulates mediation procedures in courts. perma number 2 of 2003 does not require the parties to settle their case through mediation in court, but it is still optional. therefore, perma number 1 of 2003 was replaced with perma number 1 of 2008 concerning mediation procedures in courts which requires parties to undergo mediation procedures before the subject matter is examined. however, in perma number 1 of 2008, it turns out that there are still weaknesses because, in the mediation process, the parties or the principal may be represented by their legal counsel and do not have to be present alone, even though it is the parties who understand more about the problem. 303 in addition, perma number 1 of 2008 only regulates the existence of sanctions for parties if they have good intentions in the mediation process. to improve the provisions in perma number 1 of 2008 were then replaced with perma number 1 of 2016 concerning mediation procedures in court, which is valid until now. the issuance of several permas is very significant with the need for civil justice practice, considering the congestion condition (case arrears) in the supreme court is already so alarming, while the ability of the supreme court to resolve them is not proportional to the number of cases that come in every year. through mediation in court, it is hoped that it will not only reduce the accumulation of cases but also, most importantly, the availability of tools for the community to resolve their disputes without having to go to court (litigation), which generally takes a long time and is expensive. the community or justice seekers (justiciable) are very interested in simple, efficient dispute resolution in terms of time and cost. this court mediation institution is more beneficial to the parties because disputes can be resolved quickly according to the will of the disputing parties, simply because there are not many formalities required and costs are not expensive. the litigation procedure is taken as a last resort (ultimum remedium) if mediation does not produce results. in addition, compared to mediation outside the court, mediation in resolving disputes in court, if successful, has priority and added value, partly because it is executable so that it has authority. the mediation mechanism in the dispute resolution process in court can also encourage peace efforts as the main solution by the conflicting parties. substantially, some of the contents of perma no. 1 of 2016 have similarities with perma no. 1 of 2008. for example, the mediation procedure is mandatory and if the decision is not null and void, the mediator can be a certified judge or non-judge. it is just that the latest perma mediation settings are broader and more detailed than the previous perma. based on the provisions of article 4 of the latest perma, all civil disputes submitted to the court, including cases of resistance (verzet) against verstek decisions and resistance by litigants (partij verzet) and third parties (derden verzet) against the implementation of decisions that have permanent legal force, must first seek a settlement through mediation. as for the disputes that are excluded from the obligation to settle through mediation, among others, disputes whose examination in court is determined by a time limit for settlement, such as: 1) disputes that are resolved through the procedure of the commercial court; 2) disputes that are resolved through the procedure of the industrial relations court (phi); 3) objection to the decision of the business competition supervisory commission (kppu); 4) objection to the decision of the consumer dispute settlement agency (bpsk); 5) request for cancellation of the arbitral award; 6) objection to the decision of the information commission; 7) settlement of political party disputes; 8) the dispute is resolved through a simple lawsuit procedure; and 9) other disputes whose examination at the trial is determined by the time limit for their settlement in the provisions of the laws and regulations. in addition, in perma mediation no. 1 of 2016, several necessary arrangements are different from the previous perma. first, regarding the shorter mediation time limit from 40 days to 30 days from the date of the order to conduct mediation. second, there is an obligation for the parties (in person) to attend the mediation meeting directly with or without being accompanied by a legal representative, unless there is a valid reason, such as health conditions that do not allow attendance. third, the most recent thing is the rules regarding good faith in the mediation process and the legal consequences of parties who do not have good intentions in the mediation process. article 7 of the latest perma states: (1) the parties and their legal representatives must take mediation in good faith. 2) one of the parties or the parties and/or their legal representatives may be declared to have no good faith by the mediator in the case of: a. not present after being properly summoned 2 (two) times in a row at the mediation meeting without valid reasons; b. attended the first mediation meeting 304 but never attended the next meeting despite being properly summoned 2 (two) times in a row without valid reasons; c. repeated absences that interfere with the mediation meeting schedule for no valid reason; d. attending the mediation meeting, but not submitting and not responding to the case resume of the other party, and e. did not sign the draft peace agreement which had been agreed upon without valid reasons. if the plaintiff is declared to have no good faith in the mediation process as referred to in article 7 paragraph (2), then based on article 22, the lawsuit is declared unacceptable (niet ontvankelijke verklaard/no) by the case examining judge. plaintiffs declared not in good faith are also obliged to pay mediation fees. furthermore, the mediator submits the report of the plaintiff who does not have good faith to the case examining judge accompanied by recommendations for the imposition of mediation fees and the calculation of the amount in the report on the failure or inability to carry out mediation. based on the mediator's report, the case examining judge issued a final decision stating that the lawsuit could not be accepted along with the penalty for payment of mediation fees and court fees. with the provision of legal consequences for parties with bad intentions in the mediation process, the litigating parties will not play games in the mediation process, and it is also hoped that the effectiveness of mediation will increase in settlement of civil cases in court. with the publication of perma perma no. 1 of 2016 concerning mediation procedures in the court, then perma no. 1 of 2008 which stipulates the same thing was previously declared revoked and no longer valid because its implementation is considered not optimal to meet the need for more efficient implementation of mediation and able to increase the success of mediation in court. perma no. 1 of 2016 is expected to further increase the success rate of mediation both in the general courts and religious courts. dispute resolution through mediation institutions which previously could only be used in resolving various conflicts outside the court is now integrated into the proceedings in court. institutionalization of the mediation process in resolving disputes in court is a concrete form of denormalization of procedural law. efforts to deformalize civil procedural law have been echoed for a long time. in august 1978, in utrecht, nederland, by the international association for procedural law, a congress was held in the framework of the 8th word conference on procedural law, with the theme "justice and efficiency". one of the topics discussed at the conference was: "informal alternatives to or within ordinary litigation" (setiawan, 1992). indonesia is one of the countries that need to catch up in responding to the demands of the world community to utilize the mediation mechanism in its judicial system. in a regulation called subborndinate rules 1966, singapore stipulates that before the parties proceed to the dispute to the court, the inter-party route must first be taken, while the institutionalization of mediation as an alternative dispute resolution is carried out at the singapore subordinate court. in sri lanka, mediation is a mandatory effort that must be taken by justiciable before going to court (compulsory mediation or primary jurisdiction). like sri lanka, the philippines also adheres to compulsory mediation. a lawsuit cannot be filed before it is stated through a certificate issued by the secretary of the conciliation panel (lupong tagapaya) that conciliation efforts have been carried out and have not brought results. meanwhile, if an agreement is reached, then the agreement becomes binding and executable, like a court decision. civil procedural law (hir/rbg) has provisions that stipulate that before the subject matter of the dispute is examined, the judge must seek peace between the two parties to the dispute (article 130 hir/154 rbg). however, the implication in judicial practice is that this provision could be more effective as a formality. the judge only recommended that the parties make peace and not be 305 involved in the peace process. in another article, there is also a provision that stipulates that if the lawsuit relates to a case that the village judge has not yet decided on, while the judge deems it necessary, the examination is postponed until the next trial day (hir 135a paragraph 2). the reason for this provision is that the district court has guidelines and views on how village judges see cases from the perspective of customary law. the village judge's decision is considered so important that if it turns out the plaintiff does not bring the case to the village judge after being ordered by the head of the district court, then the lawsuit is deemed not to proceed (tresna, 1984). this provision has long been no longer enforced in judicial practice. it can affect the community that peaceful efforts over disputes that occur by village magistrates are no longer needed but go straight to court. so the court for them is the main way (the first resort). mediation is known to be one of the processes that are faster and cheaper, and it also gives access to the disputing parties to obtain justice or a satisfactory settlement of the disputing party's cases. the mediation process in the justice system can strengthen and maximize the function of court institutions in assisting the justiciable to resolve their disputes and the function of enforcing law and justice through cases submitted by a person or community in addition to adjudication processes. based on article 79 of the supreme court law no. 14 of 1985, the supreme court has the authority to make regulations regarding matters needed for the smooth administration of justice if there are matters which need to be sufficiently regulated in the law (regelende functie). the effectiveness of mediation institutions in court requires the participation of all parties involved in the dispute-resolution process. especially judges, because judges are the holders of the main functions of the judiciary. judges must assist justice seekers and try their best to overcome all obstacles and obstacles in order to achieve a simple, fast and low-cost trial. so judges must be active, especially in overcoming obstacles and obstacles to achieve speedy administration of justice. the protracted or delayed judicial process will reduce public confidence in the court, which results in reduced court authority (justice delayed is justice denied) (mertokusumo, 1998). courts also have a public service function. no matter the content of the court's decision regarding a conflict or dispute, if the resolution or examination is fast, it will provide peace in society and thus will increase the authority of the court or the government in general. fast justice shows good government services to the people who need them and which will increase people's trust in the courts/government. on the other hand, a protracted settlement or examination by the court will make justiciable apathetic and reluctant to bring the case to court. slow service will reduce the trust and authority of the government. supreme court regulation no. 1 of 2016 was born when the image of our law enforcement world was in decline. it was born in blasphemy, scorn against the courts, and the alarming crisis of belief. it takes work to make it happen in practice in such a situation. the central pillar of the judiciary is the principle of "trust and good faith". justice seekers submit their dispute resolution to the court because they believe that they will get justice as expected. with the principle of trust, the foundations of the court will continue. therefore, there must be hard and continuous efforts from all components of the nation, and the quality and integrity of judges must be improved. the community, especially justice seekers or the disputing parties themselves, must be encouraged to participate in efforts to achieve a peaceful resolution as the primary and final way. however, in the end, they will determine the agreement on the dispute. institutionalizing mediation in court through the form of supreme court regulations is likely less effective because judges may have another view. namely, mediation is seen as fulfilling procedural formalities but seriously needs more empowerment in judicial practice. in addition, the supreme court regulation has a lower status level than the law, even though it is formally required 306 to use mediation to settle civil disputes. therefore it needs to be improved in the form of a law. in the draft civil procedure law, which is now in the national legislation program and is being discussed in the dpr, the court mediation process should have been maintained and its use optimized. mediation as online dispute resolution/ mediation as an online dispute resolution (odr) in indonesia gained its enforcement legitimacy after the supreme court issued perma no. 3 of 2022 concerning mediation in courts electronically. whereas the development and progress of communication and information technology and certain conditions have created challenges in the implementation of mediation in court, prompting the need for electronic mediation implementation. meanwhile, supreme court regulation number 1 of 2016 concerning mediation procedures in courts does not yet clear and, in detail, regulates the implementation of electronic mediation in court, so based on this consideration, the supreme court then stipulates a supreme court regulation concerning electronic mediation in courts. supreme court regulation no. 3 of 2022 stated that what is meant by mediation in courts electronically, from now on referred to as electronic mediation, is a way of resolving disputes through a negotiation process to obtain an agreement of the parties assisted by a mediator which is carried out with the support of information and communication technology. electronic mediation is an alternative procedure for mediation in court if the parties wish to carry out the mediation process using electronic means. the mediator, in this case, is a judge or non-judge with a mediator certificate as a neutral party who assists the parties in the negotiation process to seek various possibilities for dispute resolution through electronic mediation. perma no. 3 of 2022 also stipulates that the parties to the dispute are two or more legal subjects who bring their dispute to court to obtain a settlement through electronic mediation. electronic documents are documents related to electronic mediation administration that are received, stored, and managed in the court information system. electronic domicile is the parties' domicile in the form of verified electronic mail addresses. furthermore, electronic mediation administration is a series of processes for receiving, noticing, resuming and managing the submission of summons/cases from the parties and mediation documents using the electronic system applicable in each judicial environment. electronic infrastructure is all hardware, software, and facilities that become the primary support for running systems, applications, data communication, data processing and storage, integration/connection devices, and other electronic devices related to the implementation of electronic mediation. in electronic mediation, using an application in the form of one or a set of computer programs and procedures designed to perform the tasks or functions of the electronic mediation service. electronic mediation virtual room is an application that provides online meeting services to organize mediation activities electronically. electronic signature is a signature consisting of electronic information attached, associated or related to other electronic information used to verify and authenticate as regulated in the law governing electronic information and transactions. a manual signature is a signature done using a pen and affixed on paper. certain circumstances are circumstances where it is not possible for the judge mediator to carry out the mediation process in the court mediation room due to natural disasters, disease outbreaks, other conditions determined by the government as an emergency, or other circumstances that the judge mediator considers necessary to conduct electronic mediation. in electronic mediation, using an application in the form of one or a set of computer programs and procedures designed to perform the tasks or functions of the electronic mediation service. electronic mediation virtual room is an application that provides online meeting services to organize mediation activities electronically. electronic signature is a signature consisting of 307 electronic information attached, associated or related to other electronic information used to verify and authenticate as regulated in the law governing electronic information and transactions. a manual signature is a signature done using a pen and affixed on paper. certain circumstances are circumstances where it is not possible for the judge mediator to carry out the mediation process in the court mediation room due to natural disasters, disease outbreaks, other conditions determined by the government as an emergency, or other circumstances that the judge mediator considers necessary to conduct electronic mediation. the principle of electronic mediation is regulated in the provisions of article 2 of perma no. 3 of 2022, which states: 1. electronic mediation shall be conducted with due observance of the following principles: a. volunteer; b. confidential; c. effective; d. safe; and e. affordable access. 2. the voluntary principle mandates that taking electronic mediation must be based on the mutual will of the parties voluntarily. 3. the principle of confidentiality requires the parties, the mediator, and other parties related to the mediation process to keep everything that occurs in the meeting and the sending and storage of electronic documents related to the electronic mediation confidential. 4. the practical principle prioritizes optimizing the utilization of effective electronic mediation supporting resources by the needs. 5. the principle of security is intended to ensure the integrity, availability, (non-repudiation) of authenticity and denial of information technology resources that support the implementation of electronic mediation. 6. the principle of affordable access is intended to ensure the ease of the parties in obtaining and using applications that take into account internet network access and the financing for the implementation of electronic mediation. electronic mediation can be carried out after the parties and their proxies consent. if one of the parties does not agree to the implementation of electronic mediation, the mediation is carried out manually. furthermore, if the parties agree that the mediation is carried out electronically, the case examiner judge submits an electronic mediation approval form to be signed by the parties and their proxies. conclusion the existence of odr not only offers a new concept in dispute resolution on the internet but also provides several possibilities. odr offers a comprehensive scope of dispute or conflict resolution. forms of disputes that are very difficult to resolve through a settlement system in the real world, through this odr, will be able to be appropriately resolved. the disputes include data protection disputes, transaction taxation, and defamation or invasion of privacy. mediation as an alternative dispute resolution mechanism outside the court has long been used in various business and civil cases, the environment, labor, land, housing, and consumer disputes, which is a manifestation of society's demand for fast, effective and efficient dispute resolution. . the issuance of perma number 1 of 2016 concerning mediation procedures in courts and perma number 3 of 2022 concerning electronic mediation in courts further strengthens efforts to reconcile as stipulated in article 130 hir/154 rbg. even so, dispute resolution through mediation in court is actually a vulnerable mechanism, meaning that the possibility of failure is also very large. anticipating this requires prerequisites that must be met. for example, there must be trust, good faith, willingness or willingness to relinquish some of the rights of each disputing party, and the availability of a professional mediator. this online mediation will open up new and more effective and efficient alternatives for the community and can minimize technical barriers to dispute 308 resolution that has been done conventionally, especially justice seekers (justiciable) in resolving disputes online at a later time. references engelbrecht. 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(2008). settlement of business dispute through online dispute resolution and its implementation in indonesia. journal of gadjah mada university law, 20(2). sutiyoso, b.& wardah, s. (2007). civil procedure law and its development in indonesia. yogyakarta: gama media, tresna, r. (1984). hir comments. jakarta: pradnya paramita. usman, r. (2003). out of court dispute resolution options. bandung: citra aditya bhakti. 182 feminist standpoint in giving meaning to symbolic experiences in trans-women discrimination volume: 4 number: 1 page: 182 191 neny ismaya rahayu werdayanti1, alo liliweri2, fahruddin faiz3 1post graduate school of communication science, sahid university jakarta, indonesia 2professor of communication science, nusa cendana university, kupang, indonesia 3ushuludin faculty, sunan kalijaga state islamic university, yogyakarta, indonesia corresponding author: neny ismaya rahayu werdayanti e-mail: nenyismaya.rahayu@gmail.com article history: received: 2022-11-29 revised: 2023-01-06 accepted: 2023-01-17 abstract: the construction of gender in the social environment is closely related to external sex. transwomen and women are symbols representing equality in a society with a patriarchal cultural system. social construction in a patriarchal society forms gender based on external sex so that women's gender is seen as different from transgender women to provide more profound discrimination against women. the feminist standpoint sees marginalized groups getting a more objective view of the dominating group. transgender women are placed as strong objectivity to obtain how the social environment views and the discrimination they experience. the feminist movement that struggles for equality has various considerations to build a perspective on the existence of transgender women and women equally. standpoint is a result of giving meaning to the symbolic reality that shapes each individual's experience, including the symbolic transwomen in the social environment. keywords: social construction, discrimination, transwomen, feminist standpoint. cite this as: ismaya, n., liliweri, a. & faiz, f. (2023) “feminist standpoint in giving meaning to symbolic experiences in trans-women discrimination”. international journal of environmental, sustainability, and social sciences, 4 (1), 182 191. introduction the debate about gender and sex is constantly rolling and is a part that never escapes the attention of feminist researchers and activists. in the "encyclopedia of feminism," gender can be interpreted as a group with culturally formed attributes and behaviors that exist in men or women (humm, 2002). shulamith firestone in dialectic of sex (1970) states that gender distinguishes the structure of every aspect of our life with an undeniable framework. this distinction is how society views men and women. gender is not the result of social construction but comes from biological differences. foucault's views relate to the post-structuralism theory that socio-cultural factors are influential in defining bodies with scientific, universal characters, which depend on time and place. the characteristics of the body of both men and women have different meanings at different cultural levels. it can be seen in several cultural systems in indonesia, for example, the minangkabau cultural gender system, which adheres to a matrilineal view, where the body is used as a determinant of gender (blackwood, 1998; davies, 2018). blackwood in tombois in west sumatra: constructing masculinity and erotic desire state that in minangkabau society, gender is believed to come from biological sex and is naturalized as biological. in general, indonesian people use the basic genitalia as a potential marker played by individuals in reproduction and as a basis for gender possibilities and limitations. for example, women are seen as having the ability to give birth to children. based on the biological facts that occur in individuals, it is believed that a baby boy will mailto:nenyismaya.rahayu@gmail.com 183 not become a woman because to become a woman, he must have a woman or be called a woman (female). vice versa, male individuals (men) will have maleness (male) (davies, 2018). feminists have a view on gender issues, as expressed by seidman in the social construction of sexuality 3rd edition, that humans are not born male and female. gender identity is obtained from a long and forced social learning process. feminist groups also see that gender and sexuality overlap and create significant gaps (seidman, 2015). the order of heterosexuality expressed by adrienne rich in "compulsory heterosexuality and lesbian existence" sign 5 (1980) states that the formation of male and female individuals is a complex social process. social pressure forms a mandatory heterosexual order based on gender formed by ideology so that heterosexuality is referred to as fairness. so heterosexuality is understood as a rule of the natural order (seidman, 2015). indonesia, dominated by a patriarchal culture in its social system, only accepts gender normatively based on external sex, male and female. the construction built about gender in society positions sex and gender as having no difference. if the role is as a man, then it is a requirement to have penis genitals, a well-built body, short/cropped hair, big and loud voice. meanwhile, a woman's role requires vaginal genitalia, breasts, mammary glands, grace, a softer voice, and other symbolic forms of being a woman outwardly. so, if there are roles outside of gender that have been determined in a patriarchal society, then this is considered an aberration and one of them is transgender. transgender in a patriarchal society is not accepted as an actor in their chosen role. it is because it is seen that there is a conflict between the outward sex and the gender roles being carried out. conflicts that occur are usually based on religious, cultural, and political values. a transgender person is a person who has a gender identity or gender expression that is different from the sex assigned at birth. gender dysphoria is the suffering a person feels due to a discrepancy between the external sex and the gender roles carried out in their environment with the perceived gender identity. there are two groups of transgender people, namely transmen (f2m) and transwomen (m2f). the term for a man who is trans-sexual or simply changing gender roles in indonesia is called waria or transwomen (male to a female). according to nadia in her book "waria: curse or nature?" waria/transwomen have three characteristics, namely, first, transsexual identification must have persisted for at least two years and is a symptom of another mental disorder or related to intersex, genetic or chromosomal abnormalities. second, there is a desire to live and be accepted as a woman, accompanied by feelings of embarrassment and incongruity with the body one has. third, there is a desire to receive hormonal therapy and surgery to make the body as similar as possible to that of a woman (nadia, 2005). the existence of transgender women who are very different from traditional binary society, so transgender people often experience discrimination (debineva & paluppesy in alnoza & sulistyowati, 2021). the main problems of transgender women arise from biological, social, and religious aspects. biologically, not all transgender people experience significant abnormalities. furthermore, transgender women must face problems in social life. almost researchers on transgender (transwomen in particular) reveal that in a social environment, transgender women as a marginalized group often get rejection, insults, insulted, exclusion, and discrimination as the most prominent consequences received. socially, both in the work and educational environment, it is increasingly difficult for transwomen to qualify for fulfillment according to their expectations and rights. the complications and difficulties for trans women in religious life are weighty. the view of society based on religious values positions transgender women as if they have to relate to sin. rejections against transgender people make it difficult for transgender people to carry out their worship. in addition to this, polemics in matters related to death have become problematic for the community and transgender groups themselves. as revealed by ida (2010) that transgender is seen 184 as a disease and must be cured as a result of misperceptions that are motivated by the meaning of the message that is presented incorrectly. also, the lack of adequate references about transgender broadly, such as how the origins of why being transgender/ transwomen, how is their sexual behavior, what are their views and expectations of themselves as transwomen. yogyakarta, a social environment with a patriarchal cultural system, influences the community's perspective on the existence of transwomen. transgender is symbolically interpreted as a deviation from heteronormative provisions. non-verbal symbols of physical and sound are seen as a deviation between the outward sex and the gender roles carried out. the social environment, which then forms the position of transwomen as a marginalized group from the agreed gender group, results in transwomen having to face discrimination in all fields, sexual harassment, and violence in society and the family (domestic violence). representation of discrimination and negative labeling that befalls transwomen perpetrators is generally due to their weakness in dealing with various insults, insults and physical violence. this submissive attitude makes them easy targets for hate and negative stereotypes. the role of transwomen has the same position as women, namely being a marginalized group, experiencing discrimination, violence and harassment due to male power in a patriarchal culture. transwomen are marginalized and sub-marginal groups of normative gender role groups in a patriarchal culture. the yogyakarta feminist group uses a feminist point of view to help women as a marginal group that can bring women's experiences to be understood and fought for so that they become heard and accepted. another thing will be different in their struggle against other marginalized groups, namely transgender women, who need incredible strength in interpreting their experiences and have a background of multiple struggles regarding their representation in the context of their gender roles. feminist movement groups in a patriarchal cultural system will not find it easy to convey the meanings conveyed by trans women as communicators who have meaningful messages. based on the description above, the authors chose the study's title, “feminist standpoint in giving meaning to symbolic experiences in trans-women discrimination”. methods the paradigm used in this study is the feminist paradigm as a rationale. it strengthens the presentation of research results in analyzing the symbolic behavior of transgender groups using the interpretivism paradigm. this research was conducted using a qualitative research method, which will be used in examining and studying the perspectives of the feminist movement group on the existence of the role of transwomen in the circle of social interaction on all the problems that occur over symbolic meanings that are formed from the point of view of transwomen's lives and society because of their construction. qualitative research is used for a subjective approach to studying social phenomena by emphasizing various research techniques that focus on qualitative analysis, such as personal interviews, participant observation, individual calculations, personal construction, and others (liliweri, 2018: 415). the approach that the researcher will take in case research that occurs in transgender as a reality that is the same as in women, then based on the case phenomenon, will know how the feminist perspective in the yogyakarta feminist group is based on the theory of feminism viewpoint from sandra harding & julia t. wood. result and discussion the symbolic reality of women and transwomen has the same symbol in physical appearance as a result of society's construction of the female gender. the non-verbal meanings that emerge about the concept of women in social construction are long hair that can be loosed, dressing up, wearing skirts, soft and weak voices, physical bodies with small bone structures, and graceful gestures. 185 transwomen also present the same nonverbal symbolic displays as women. however, the outward biological difference is used as a difference and also a rejection of the existence of trans women as women. the patriarchal cultural system forms differences in gender roles, namely binary gender, where there are only men and women based on external sex. in the social environment in which women's groups have been determined to get a place in their duties and obligations as the second tier after men, this view is based on islam as the majority religion adhered to by society. a transwoman is a figure of female identity in her gender role and was born as a man. the physical change from a male physical form to a female physical form has gone through a long process experienced by trans women. even though the results of physical changes in expression as women are successful, symbolically, the constructions that are built in symbolic trans women physically still have the basic anatomy of the male body, which is outwardly stronger than women, transwomen when they appear are more conspicuous in expressing themselves as women's gender both in dress, makeup, styling hair, changing voice and having gestures that are different from women outwardly. transwomen, as a reality in a patriarchal social environment, are seen as a form of deviation and cannot be included in the part of gender identity defined in the social environment. transwomen have different symbolic expressions in the eyes of society and still have different meanings from women outwardly. in nonverbal concepts, trans women can be identified clearly. the following are symbols of women and transgender women in society: source: document bbcnews.com & qureta.com figure 1. transwomen and women. society has not been able to widely accept the existence of transgender people in social life, causing transgender groups to be increasingly marginalized. transgender people find it difficult to gain recognition, enter the social environment, and access services and public facilities efficiently. this situation continues to shape the stigma of transwomen as a social disease or community waste. under these conditions, the transgender group to survive in their lives will build exclusive relationships among fellow transgender actors. this relationship is more felt to have strength in living life. yogyakarta is one of the cities chosen by trans women to live their lives. trans women from various cultural backgrounds, occupations, city origins, and activities carried out by trans women, will still have the same problems in the social environment, culture, and the stigma given to trans women. from this situation, several communities were formed that housed transwomen in yogyakarta. three significant communities support transgender women to survive in the social environment in yogyakarta, namely iwayo, kebaya ngo and al-fatah islamic boarding school (ponpes waria). because as a community of conspicuous marginal groups and is in the middle of 186 the social environment, it does not mean that the existence of this community is also easy to carry out activities due to the stigma that has been formed in society. in a transgender environment, the communication pattern that is carried out is more of a group (community communication) and closed. many of the communication activities carried out show the form of messages that are symbolic in both non-verbal and verbal messages so that the meaning of the messages conveyed is only within the transwomen community who understand. exclusive communication based on the same culture as transgender individuals make it pleasant for transgender people. the use of language in a transgender environment is known as waria language or salon language. according to liliweri, language is a symbol system that has a role in human communication (liliweri, 2014). it is the same with transgender language, created in the transgender community environment as a medium of communication within the group. constructions about transgender, especially for transwomen groups in a patriarchal social environment, provide a position that is very vulnerable to experiencing discrimination, violence and sexual harassment. it is because transgender groups do not have access privileges in all fields, be it economic, political, legal, social, or cultural. the view of the patriarchal system towards transgender is that the meanings of gender and sex are incompatible as they have been formed and are considered a form of deviation. stigma and rejection of the existence of transgender women, starting from the family, environment, and society due to the view that transgender women are contrary to religious, cultural and social values, make transgender women face discrimination, violence and harassment. rejection received by transgender women in the family and social environment has made transgender women face various pressures that make transgender women increasingly excluded, both in the economic field (work), in the field of education, law, population services and in the health sector. discrimination in employment, transwomen in yogyakarta only have three non-formal jobs that are common among transwomen, namely sex workers, buskers, and salon workers/owners. in addition, many also do not work. transwomen with their gender expression get rejected if they work in the formal sector, both in government and private sector work environments. the patriarchal system environment places women as a marginalized group over men in a patriarchal social environment, but women have power and domination in their gender environment as entire women. women currently in their gender group have privileges and easy access to the economic, political, legal, social, and cultural fields, thus allowing them to rule and carry out patriarchal values inherent in socio-cultural teachings learned since childhood. in this position, women can create gaps, violence, and harassment against other women in women's groups, trans women, making it possible for men who do not have power and privileges. the presence of trans women will not be recognized as the gender role they choose as a women's group. this rejection does not only come from the male gender group but also rejection from the female gender group based on external sex. the male gender domination group outwardly perceives those transgender women are neither women nor men. it resulted in the emergence of discrimination against transgender women as a form of rejection of the existence of transgender women, symbolically seen as a deviation from gender identity that does not match the outward sex. discrimination, violence and harassment have been faced by transgender groups since the beginning, starting from their family, school and social environment. their environment more often carries out the pressure experienced by the transgender group, namely verbal and discrimination in fulfilling worship activities is also experienced by the transgender group. the community's unique view of the presence of transgender women in their worship activities creates an uncomfortable situation for transgender women in worship. the stigma of deviance, even the label "sin" that should not enter a house of worship as a holy place, makes transgender groups avoid this. with the term 187 pretext of sin in violating the nature of external sex, transwomen experience difficulties in fulfilling their spiritual needs to interact with their god. women and transwomen have different positions in the view of society. society has shown a symbolically different view of women with external genitalia and women as a gender expression of trans women. the view of a patriarchal culture that only accepts dual gender in gender identity means that women have a more powerful position than transwomen. the rejection of the position of transgender women as a female identity from groups of women and men outwardly has an impact that makes it difficult for transgender women to build relationships in society, making it difficult in many conditions. yogyakarta feminist group that the position of transwomen is the lowest in a social location that adheres to a patriarchal system. whatever the choice of gender role, it is still accepted as a human right choice. if a trans woman conveys a symbolic message about herself from her physical appearance and the emotions felt as are women, then this shows that trans women want their gender role to be accepted as a woman. transwomen as women are accepted by the yogyakarta feminist group because, symbolically, transwomen have physical characteristics that women's groups share, and the role played by transwomen in the social environment is as women. this feminist group does not refer to transgender biological aspects, but the right to freedom in determining gender role orientation is respected and accepted. the difficulty experienced by the yogyakarta feminist group in building interactions with transgender groups is the distrust of transgender groups in accepting their position as women, so transgender women always withdraw from the social environment and perceive transgender women as having a terrible stigma in society. stigma, as a symbol built and negatively interpreted by the environment, makes trans women keep their distance from the broader social environment. the existence of women as a result of the formation of social construction can be played by trans women because trans women can learn the meaning of women in terms of their role in society, so it is only valid if trans women can also be called women. this study uses the perspective theory of harding and wood, which uses marginalized groups. as harding stated, knowledge from marginalized groups offers strong objectivity because of the growing motivation to understand the point of view of groups with power. for harding, economic conditions, race, and sexual orientation are different cultural identities that can draw people into society or push them to the margins. thus, the intersection of minority positions creates a highly looked down upon location in the social hierarchy (harding, 2004). trans women experience this position. a trans woman position replaces this marginalized group, and the group with power is the dominant group in terms of gender, built by social and cultural structures. dominant group practices create and generate inequality. transwomen, in this case, are objects of greater inequality than women. the standpoint of feminist theory brought by harding has not clearly defined who is a marginalized group other than women or the specification of what is called a marginalized group. transwomen, in this case, deal with two dominant groups based on external sex and gender roles, and transwomen are also part of these two groups. cultural differences and social structures in the social environment may create different perspectives, hoping to achieve equality and greater justice and reduce levels of discrimination, violence and harassment for marginalized groups. the yogyakarta feminist group, a group that works to free women's organizations from patriarchal tyranny, believes trans people should be treated equally with other women and have the right to justice and equality in society. transwomen are in a submarginal position from women, which makes it difficult for transwomen to develop themselves as women's roles. for the yogyakarta feminist group, the role of women as expressed by trans women positions trans women as a group 188 of women who experience oppression, injustice, weakened and marginalized again, where this is the principle of the struggle carried out by the feminist movement group to liberate the female gender group from injustice and oppression. the reality of transgender women creates political and social conflicts to maintain the position of men to remain in positions of authority and regulate all rules in the social structure. based on the theory of the feminist point of view used in this research on the reality of transgender women resulting from the perspective of the yogyakarta feminist group, the existence of transgender women who act as women's gender is accepted as women. the existence of women as a result of the formation of social construction can be played by trans women because trans women can learn the meaning of women in terms of their role in society, so it is only valid if trans women can also be called women. the viewpoint of the yogyakarta feminist group on trans women is not bound by the concept of gender actors from the construction built by patriarchal culture about gender actors based on external sex. in addition, the yogyakarta feminist group still adheres to the meaning of "womanhood" symbolically through the formation of patriarchal culture in its physical appearance and nonverbal concepts. the meanings that arise in the social and cultural environment for social interaction and transwomen's communication behavior will still be interpreted differently for each actor according to the subjectivity carried. is that wrong? from the researchers' point of view, it is the meaning obtained from the experiences of individuals and groups on the reality that is around. how far someone owns the range of experience will still create a subjective point of view. looking back at the reality of women and transgender women, who then know the viewpoints of the feminist movement towards the existence of transgender women, the researcher can say that the point of view as a result of giving meaning to reality can be divided into two, namely, first, a point of view that subjectively interprets reality by the giver. it can be called an independent standpoint without being bound by existing rules or regulations. second, a dependent standpoint is called the point of view that gives meaning to reality subjectively but is bound and follows according to the rules or regulations in the social environment. as stated by harding that knowledge is not singular but plural, so each individual and group with different frames of reference and frames of experience make points of view have many meanings. social and individual experiences are difficult to separate. it is because individuals are also part of the social structure and social order (mead, 2018). likewise, in terms of views on transgender groups, because the social environment and social behavior have shaped the meaning of gender symbols based on outward sex, transgender women experience difficulties in accepting their group as the female gender because of the social environment's provisions regarding equality between outward sex and gender roles. alternatively, gender expression played out. wood revealed that the social environment primarily influences the experience, opportunity and understanding of group members (wood, 2004). involvement in several aspects of transgender reality, and as the acquisition of experience in interaction and communication behavior in the social environment both individually and in groups, that transgender involves two characteristics of men and women, in this case, the view of imitation in their role as women. the social environment does not involve psychological elements or desires that transgender women feel because the internal elements are abstract and cannot be interpreted. the symbolism of transgender women in the social environment is the result of an experience that is formed from the different symbolic meanings between men and women so that transgender is interpreted as a form of conflict with gender reality that has been agreed upon in patriarchal social groups based on culture, religion, politics and even norms. the yogyakarta feminist group was able to change their point of view both individually and as a group based on their experiences, including regarding the meaning of gender roles. the 189 yogyakarta feminist group interprets the reality of transgender as a symbol of the role of women as women. because if it is based on the symbolic meaning of women, transwomen are women because transwomen have a choice of gender expression as women. this viewpoint is influenced because the yogyakarta feminist group has a source of experience that not only comes from their social environment but also receives experience from cases that cause pressure on women's gender in various aspects that lead to discrimination against women's gender and create gender bias. the symbolic meaning of women and transwomen is as a marginalized group in a patriarchal culture. women and transgender women have the same symbolic and nonverbal roles and are under social constructions that ignore external gender elements. the standpoint of the experiences of transwomen marginalized groups has made the yogyakarta feminist group accept transwomen to be called women based on the real experiences of transwomen, who are a sub-marginalized group of women and men who experience the most significant levels of discrimination and violence. recognition as a woman for the role of transgender women is a human right to be recognized as having the same existence as women's groups in a patriarchal cultural environment. it can be seen in the schematic below: communication process social environment figure. 2 communication process and social environment two aspects, social and psychological, epistemologically influence standpoints in communication science. first, socially, the process that occurs in constructing symbols is the interaction between individuals and social groups. experiences that have been given meaning according to the social and cultural environment built in society will be experiences with the same meaning for group members. an example that can be illustrated is the view on the meaning of gender. second, the standpoint involves psychological factors that will see how the communicator, in the communication and interaction response to the symbols, has received. symbols become meaningful experiences according to the communicant's perspective. the standpoint will shape the behavior of individuals and groups towards objects in social life. standpoint feminism is part of an independent perspective because the feminist point of view has many references both from the social environment, individual and group experiences, knowledge, politics and ideology from feminism, which tries to see marginalized groups, in this case, women as victims of male domination in all fields. the feminist standpoint of the yogyakarta thought deciphering the meaning of symbols social symbols: behavior categorization based on the influence of religion, culture and politics communicated in the process of verbal/nonverbal interaction individual and group experiences 190 feminist group interprets transgender women as a reality in society, namely accepting transgender women for their choice of role as women, and using symbols attached to women by the nickname mbak, ibu, bunda other terms that represent women. in addition, trans women also exist under the construction of women in society. so transgender women also have the same rights to get justice and equality that are the same as the male and female gender groups. conclusion society forms an identity in each role according to the culture behind it. the social construction of the meaning of gender places transgender people in society politically as a marginalized group because transgender people are considered a form of deviation in gender roles that do not match their biological sex. these conditions form different perspectives in each social group on the 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(2007). imagining transgender: an ethnography of a category. durham: duke university press. https://doi.org/10.1515/9780822390213 https://doi.org/10.1515/9780822390213 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 45 the effect of direct and indirect non-oil and gas taxes on domestic revenue in timor leste volume 1 number 3 november 2020 page 45-50 carlos afonso barreto universitas da paz, timor leste corresponding author: carlos afonso barreto universitas da paz, timor leste e-mail: cbarreto276@yahoo.com article history: received: 2020-10-24 revised: 2020-10-18 accepted: 2020-11-25 abstract: this study aims to determine the effect of direct and indirect non-oil taxes on domestic revenues. secondary data are obtained from the tax office or the east timor revenue service (etrs). to determine the effect of direct and indirect nonoil and gas taxes on domestic revenues in timor leste, multiple regressions are used. testing the multiple regression hypothesis using the t test. the results obtained are that the non-oil and gas tax variable directly and has no positive effect on the state revenue variable. the results of the study show that direct and indirect non-oil and gas taxes together have an effect on the state revenue variable. from the regression equation, the results obtained from the effect of direct non-oil taxes on domestic revenues are $ 2,667. meanwhile, the indirect non-oil and gas tax on domestic revenues was $ 1,525. keywords: non-oil and gas tax, state revenue, timor leste cite this as: barreto, c.a (2020). the effect of direct and indirect non-oil and gas taxes on domestic revenue in timor leste. international journal of environmental, sustainability, and social science, 1(3), 45-50. https://doi.org/10.38142/ijesss.v1i3.43. introduction during the portuguese colonial rule, people aged 17 years and over were required to pay taxes to the portuguese colonial government, the taxes paid by the east timorese people were not used to carry out development, but with the aim of financing portuguese soldiers and indigenous soldiers recruited. to strengthen their power in timor leste. during the indonesian occupation period, the people of timor leste who had permanent income were obliged to pay taxes to the indonesian government with the aim of helping the government increase (saputra et al., 2020; sujana et al., 2020) the state revenue and expenditure budget in carrying out national development of all sectors (molnar, 2009). there are two tax sectors regulated in the timor leste tax law, namely oil and gas tax and non-oil and gas tax. oil and gas tax is a tax collected from oil and gas income in the territory of timor leste (timor gap) (cotton, 2007). non-oil and gas taxes are taxes that are not derived from oil and gas. there are two types of non-oil and gas taxes seen from the way they are collected, namely direct taxes and indirect taxes, both types of taxes are part of state revenue (scheiner, 2015). between the two tax sectors, non-oil and gas tax is one of the important tax sectors for state revenue. the non-oil and gas sector is divided into two, namely direct non-oil and gas taxes and indirect non-oil and gas taxes (blunt, 2009). direct non-oil sector is composed of: income tax, service tax, withholding tax, wages tax. meanwhile, indirect nonoil and gas taxes consist of: import tax, export tax, sales tax, purchase tax / excise tax . direct non-oil and gas taxes and indirect taxes can provide a very significant contribution to domestic income (nygaardchristensen, 2016). if the timor leste government is able to manage direct and indirect non-oil taxes properly, this will greatly assist the government in reducing foreign debt (tilley et al., 2019). income tax is an official levy addressed to people whose income or income is received and earned in the tax year for the benefit of the state and society in the life of the nation and state as an obligation that must be carried out (viaene & zilcha, 2013) . meanwhile, according to the meaning of the taxation law in timor leste, income tax is any increase in economic capacity received or accumulated by a taxpayer with the exception of salaries or wages with respect to wages tax (busso et al., 2017). there are two ways of paying income tax in timor leste, namely: (1) minimum tax or often referred to as installment tax. system, there are two categories: (a) installment per month for large companies that have a gross income of over one million us dollars , (b) installment thirds of the month for a small company that has a gross income of less than one million us dollars. (2) annual tax, this tax payable is calculated at the time of filing the stp for the year at the end of the year after deducting the tax credit and expenses recognized as operating expenses in one tax year. services tax or taxable services. taxable services or services tax is any service activity based on an engagement or legal action that provides goods or facilities or facilities or rights available for use, including services performed to produce goods due to orders which are taxed by law. meanwhile, according to the meaning of the taxation regulations of timor leste, service tax is a tax imposed on an individual or business international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 46 entity engaged in the service sector on the gross sales earned for a month (dewi et al., 2019; mironiuc et al., 2013; sawani et al., 2016). wage income tax is a tax levied against an individual who resides in the country and who does not reside outside the country . type of income tax in east timor was known by the name of tax wage levied against an individual who earn remain in east timor. there are two categories in the calculation of wages tax, namely: (1) resindent wages tax, namely taxes imposed on individuals who have permanent residence in timor leste or foreigners who have lived in timor leste for more than 182 days. (2) non-resident wages tax is a tax imposed on an individual who does not have permanent residence in timor leste and who has not lived in timor leste for 182 days. (regulation no. 18 year 2000 article 28 and government regulation no. 5 year 2002) . withholding tax is a tax collection system in which the amount of tax owed is calculated and deducted by the third party (figueroa b. et al., 2010; jensen, 2005; priliandani & saputra, 2019). according to the timor leste tax system, this withholding tax must be deducted by the person making the payment and paid for the resident taxpayer, or who can be paid for foreign tax who has a permanent establishment in timor leste. (regulation no. 18/2000) . the types of income that are categorized as withholding taxes are: dividend tax, interest tax, royalty tax, rental tax, lottery prize tax, construction tax, construction consultant tax, air and sea transportation tax, tax on petroleum, tax on mining. of the ten types of tax sources mentioned above, three of them have not yet been applied in the east timor country, namely: dividend tax, royalty tax and lottery tax (sawani et al., 2016; tang et al., 2017). method this study uses a quantitative research design d ith use the data secondary. secondary data is data obtained through literature study, which means that the materials needed are obtained from literary books, lecture notes, and readings related to the issues discussed in thesis writing and data obtained from the office. taxation or east timor revenue service (etrs) concerned. to determine the effect of direct and indirect non-oil taxes on timor leste's domestic revenues, multiple regressions are used, the general equation is as follows: y = a + bx1 + cx2 +…. + kx k because it is known that the variable consists of 3 variables, namely 2 independent variables and 1 dependent variable, the equation becomes: y = a + bx 1 + cx 2 where: y = domestic revenue a = constant b = coefficient of x1, which is the amount of increase in y if x 1 increases one unit, while other factors remain c = coefficient of x2, which is the amount of increase in y if x 2 increases one unit, while other factors remain x 1 = direct non oil and gas tax x 2 = indirect non-oil and gas tax t test this hypothesis testing is used to determine whether there is an effect of the independent variable on the dependent variable. testing the multiple regression hypothesis using the t test, with the following formula: sb bb t   where : b = regression coefficient b = slope of hypothesis sb = standard error of the slope the t test statistic will have a t distribution, with n-2 degrees of freedom. the decision making rules are as follows: ho: b = 0 (there is no effect between direct and indirect non-oil and gas taxes and domestic revenues) ha: b ≠ 0 (there is an effect between direct and indirect non-oil taxes and domestic revenues) if the value of t count > t table , then ho is rejected, conversely, if t count <t table then ho is accepted. multiple correlation analysis this method is used to determine the overall relationship between the independent variable (x 1 , x 2 ) and the dependent variable (variable y) simultaneously. this multiple correlation analysis uses the following formula:      2 2211 .... ,......2,1 y yxbyxbyxb kr kk y where: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 47 n yx yxyx     ))(( 1 11 n yx yxyx     ))(( 2 22 n yx yxyx k kk     ))(( n y yy    2 22 )( f test hypothesis testing is done through the f-test. the significance of the f-test serves to test the independent variable (independent) as a whole against the dependent variable (dependent). the multiple correlation hypothesis testing uses the following formula: )1( )1( 2 2 rm mnr fo    where: r 2 = coefficient correlation m = number of independent variables. n = number of samples. with df (n k; k + 1) with alpha 5%. if f 0 ≤ f table, then there is no relationship between each independent variable and the dependent variable. if f 0 ≥ f table, there is a relationship between each independent variable and the dependent variable. test terminated coefficient (r2) to determine the percentage of influence of all independent variables on the value of the dependent variable, as follows: sst ssr r  2 wherein : r 2 = coefficient of determination ssr = sum of square regression sst = sum of square total results and discussion multiple regression analysis is used to determine the effect of direct and indirect non-oil taxes on domestic revenues. multiple regression equation using the following formula: y = a + b 1 x 1 + b 2 x 2 + …… + b k x k where : y : domestic revenue a : constants b 1 : regression coefficient x 1 b 2 : regression coefficient x 2 x 1 : direct non oil and gas tax x 2 : indirect non-oil and gas tax from the results of data processing, the results of the multiple linear regression equation are as follows: from the multiple linear regression equation above, it can be interpreted as follows: 1) a constant of -591673.9 states that if there were no direct and indirect non-oil taxes, the domestic revenue would be $ 591673.9 . this translates to a decrease in domestic revenues of $ 591673.9 . 2) each 1% increase in direct non-oil and gas tax will increase domestic revenues by $ 2,667, where the indirect non-oil and gas tax variable is assumed to be 0. 3) each 1% increase in indirect non-oil and gas tax will increase domestic revenues by $ 1,525, where the direct non-oil and gas tax variable is considered 0. from the results of calculations using the spss tool, it can be concluded that direct and indirect non-oil and gas taxes have a positive effect. this can be seen from the positive sign (+) in each variable. t-test test the t-test is done with the t distribution statistic table 1. t-test y = -591673,9 + 2,667 x1 + 1,525 x2 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 48 variable t-count significance constant -1,246 0.221 direct non-oil and gas tax 3,173 0.003 indirect non-oil and gas tax 5,722 0,000 the test steps are as follows: the t test for the effect of direct non-oil and gas taxes on domestic revenues. determine the value hypothesis and alternative hypothesis ho: b 1 = 0 (there is no direct non-oil and gas tax effect on domestic revenue) ho: b 1 ≠ 0 (there is a direct non-oil and gas tax effect on domestic revenue) determine test criteria (1) the test carried out is a 2-way test. (2) the numerator's degrees of freedom = k = 3. (3) degrees of freedom (dk) = n k– 1 = 36 3 1 = 32. (4) significance level (α) = 5% , t (table) = 2,042. decision criteria: t> 2.042 or t count <-2,042maka h o rejected. and -2.042 <t <2.042 then h o accepted. conclusion: because t = 3.171> t table = 2.042 then h o rejected, and by looking at the significance level of 0,003 which is smaller than 0.005 (0.003 <0.005), it could be concluded that there is the tax effect of non-oil direct to domestic revenue, which means the the existence of direct non-oil and gas tax revenues in a country (timor leste) will significantly increase domestic revenues. the t test for the effect of indirect non-oil and gas taxes on domestic revenues. determine the value hypothesis and alternative hypothesis ho: b 1 = 0 (there is no indirect non-oil and gas tax effect on domestic revenue) ho: b 1 ≠ 0 (there is an indirect non-oil and gas tax effect on domestic revenue) determine test criteria, the test carried out is a 2-way test. the numerator's degrees of freedom = k = 3. degrees of freedom (dk) = n k– 1 = 36 3 1 = 32. significance level (α) = 5% , t (table) = 2,042. because t = 5.711 > t table = 2.042 then h o rejected, and by looking at the significance level of 0.000, which is smaller than 0.005 (0.000 <0.005), it could be concluded that there is influence of non-oil tax indirectly on domestic revenue, which means with the non-oil tax revenues are not directly in a country significantly will increase domestic revenues. f-test test the f test is used to determine whether all variables together have an influence on the dependent variable. table 2. test f-count f-count significance regression 26,183 0,000 the test steps are as follows: a. determine hypotheses and hypothesis alternatives. 1) h o : no influence of independent variables together to dependent variable 2) h a : there is an effect of independent variables together on the dependent variable b. determine test criteria 1) the test is carried out one side 2) the level of significance (α) = 5%, then f (table) 3) the numerator degrees of freedom = k = 3 4) degrees of freedom of the denominator = n k 1 = 36 3 1 = 32 5) f table: f (5%, 3, 32) = 2.92 receive region h a reject region h o f decision criteria -2,042 2,042 rejected rejected accepted 2,92 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 49 f count ≥ 2.92, then ho is rejected f count ≤ 2.92, then ho is accepted c. f count f value calculated from the print out = 26.183 d. conclusion since f arithmetic = 26.183> f table 3 , 32 then h o rejected, this means non-oil tax directly and indirectly jointly affect domestic revenues. the significance result of 0.000 shows a very significant effect because it is far below the 0.005 number. test determinant coefficient (r 2 ) this test is used to determine the percentage of all independent variables on the value of the dependent variable. table 3. test determinant coefficient (r 2 ) model r r square adjusted r square std. error of estimate 1 0.783 0.613 0.590 676226,834 the value of the determinant coefficient (r 2 ) of 0.613 indicates that 61.3% of domestic revenues can be explained by the non-oil tax directly and indirectly. while the rest (100% -61.3% = 38.7%) is explained by other causes. the standard error of estimate is to show the figure of $ 676 226 , 834 . this figure is far below the standard deviation of $ 1,056,091 , 697683 which was obtained from the print out of spss on the descriptive statistics table. because it is smaller than the standard deviation of domestic revenue, the regression model is better at acting as a predictor of domestic revenue than the average domestic revenue itself. multiple correlation testing the test using multiple correlation is intended to determine the relationship between direct and indirect non-oil and gas taxes on domestic revenues. table 4. correlation of direct and indirect non-oil and gas taxes on domestic revenues pend_neg pjk_lsg pjk_tdk_lsg pearson correlation pend_neg 1,000 .480 .704 pjk_lsg .480 1,000 .204 pjk_tdk_lsg .704 .204 1,000 sig. (1-tailed) pend_neg . .002 .000 pjk_lsg .002 . .117 pjk_tdk_lsg .000 .117 . n pend_neg 36 36 36 pjk_lsg 36 36 36 pjk_tdk_lsg 36 36 36 based on this table , the following analysis results are obtained: 1) the correlation coefficient of direct non-oil and gas taxes on domestic revenues is 0.480, and indirect non-oil and gas taxes on domestic revenues are 0.704. 2) the correlation coefficient (r) of direct non-oil and gas taxes on domestic revenues is below 0.5, which is 0.480. this indicates a fairly weak but positive relationship. 3) the correlation coefficient (r) of indirect non-oil and gas taxes on domestic revenues is above 0.5 , which is 0.704. this indicates a strong and positive relationship. 4) the level of significance of the two dependent variables on the independent is far below 0.005. the significance level of direct non-oil and gas taxes on domestic revenues is 0.002, and the significance level of indirect non-oil and gas taxes on domestic revenues is 0.000. this shows that the two dependent variables do have a significant relationship with domestic revenues. however, the highest level of significance is the indirect non-oil and gas tax variable on domestic revenues. 5) the strongest relationship between the two independent variables against the dependent variable is the relationship between indirect non-oil and gas taxes on domestic revenues. conclusions based on the results of the research that the author has done, in the final part of this study the authors draw conclusions from the problems studied regarding "the effect of direct and indirect non-oil taxes on domestic revenues" as follows: 1) from the analysis, it is found that the direct and indirect non-oil and gas tax variables have a positive effect on the state revenue variable. 2) from the analysis of the correlation result the relationship between direct and non-oil tax revenues are not so powerful country in the amount of 0.480, this is because the relationship under 0 , 5 . meanwhile, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 50 the relationship between indirect non-oil and gas taxes on state revenues is quite close, amounting to 0.704. 3) from the research results, it is found that the direct and indirect non-oil and gas tax variables jointly affect the state revenue variable. 4) the research results show that if direct and indirect non-oil taxes are 0 or state revenue in the non-oil and gas sector does not exist, then domestic revenues will decrease by $ 591673 , 9 . this means that the government will seek a loan to cover the cost of existing 5) from the regression equation, the result shows that the direct non-oil and gas tax effect on domestic revenues is $ 2,667. meanwhile, the indirect non-oil and gas tax on domestic revenues was $ 1,525. starting from the conclusions that the author has presented, the author would like to provide some suggestions which are likely to be useful for the tax agency of timor leste. the suggestions that the author wants to convey are as follows: 1) the results show that non-oil and gas taxes have a significant and positive relationship and influence on domestic revenues. therefore, the domestic government should pay more attention to non-oil and gas taxes. 2) because it has a significant influence on domestic revenues, the government must have a good controlling system for its management. 3) since direct and indirect taxes have a significant effect on domestic revenues, other types of taxes that are not discussed in this study and which have not been applied in timor leste should be applied for a better future for timor leste. reference busso, m., dinkelman, t., claudia martínez, a., & romero, d. 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(2013). public funding of higher education. journal of public economics, 108, 78– 89. https://doi.org/10.1016/j.jpubeco.2013.09.008 963 poverty reduction evaluation through the program looks down on poverty problems (gertak) in trenggalek district, east java volume: 4 number: 4 page: 963 970 laily purnawati1, angkasawati2, andri wahyudi3 1,2,3public administration, tulungagung jawa timur, indonesia corresponding author: laily purnawati e-mail: lailypurnawatisip@gmail.com article history: received: 2023-03-20 revised: 2023-05-15 accepted: 2023-07-15 abstract: poverty is a problem faced in all regions in indonesia as well as in the trenggalek district. to overcome this poverty problem, the trenggalek district government has one breakthrough, namely by changing the paradigm from just a program to a poverty alleviation movement abbreviated as gertak. because overcoming poverty cannot only be done by providing aid programs but the most important thing is to change the thinking of these poor people themselves so that they are willing and able to change. because instilling the idea that they are not poor and can escape poverty and eradicate this poor mentality is quite a heavy homework for the local government. how local governments can not only provide subsidies in the form of money so that people can be empowered is the most important thing in a poverty alleviation program.to research poverty reduction evaluation in the trenggalek district, a qualitative descriptive approach was used. data sources are obtained by direct observation of the field and interviews with predetermined sources. the validity of the data is obtained through the triangulation method. the results obtained that poverty reduction through the gertak program can be felt and accepted by the community. the existence of the gertak volunteer post is very helpful and makes it easier for the community to be able to get assistance. although in its implementation there are still obstacles such as changing regulations and still low awareness of the poor themselves. keywords: program evaluation, poverty alleviation, trenggalek district, east java cite this as: purnawati, l., angkasawati, wahyudi, a. (2023). “poverty reduction evaluation through the program looks down on poverty problems (gertak) in trenggalek district, east java” international journal of environmental, sustainability, and social science, 4 (4), 963 – 970. introduction the poverty experienced by a region and even a country yearly has not decreased. indonesia has also experienced an increase in poor people in recent years. this is due to declining economic conditions in indonesia. (ferezagia, 2018). poverty is a problem that has always been a topic of discussion because the impact of poverty is vast and even concerns human dignity and dignity. (singh &; chudasama, 2020). poverty is a problem that must be addressed immediately by the government. overcoming poverty requires cooperation from various parties; there must be complete, comprehensive synergy and well-planned. poverty is a major problem that needs to be addressed in the development process at the national and regional levels, where poverty is also synonymous with a disease that is difficult to cure. (azariadis & stachurski, 2005). the problem of poverty in development is characterized by unemployment, underdevelopment, and deterioration. low-income people are frail in their ability to do business and have limited access to socioeconomic activities. so poverty is always associated with the population and its capacity in an area. (maipita, 2013). mailto:lailypurnawatisip@gmail.com 964 in trenggalek district, east java, poverty arises due to several factors. the lack of high levels of education causes the unemployment rate to be higher. on the other hand, despite many poverty relief programs, it has yet to have a real impact because the aid is distributed inappropriately. the basis of this assistance is taken from poverty data, which needs to be more valid and accurate. lack of accurate data makes the poverty rate in trenggalek, east java, not finished and decreased, even exacerbating the current poverty rate. (trenggalekkab.go.id). the impact of assistance from the government in the form of money and goods turned out to cause the community to become dependent on their lives. the assistance usually runs out for consumptive needs only, so when the aid funds run out, they will need clarification again to meet their needs. (nawawi et al., 2020). different problems faced in each region should also be different in handling them. the similarity of poverty alleviation programs throughout indonesia can cause vulnerability in implementing poverty reduction programs. facing the problem of poverty, not only around poverty alleviation but also poverty alleviation. (sinaga, 2019). the problem of poverty is not only about how to overcome poverty but also about poverty alleviation. therefore, fostering the people's economy is important. (khaerunnisa, 2019). the government targets young people from low-income families to become new entrepreneurs, giving unsecured capital funds with profit sharing of 2% per year through regional banks, as well as infrastructure assistance and training focused on low-income family groups, including replicating pkh to achieve independent graduation or poor people who have declared themselves independent and are no longer poor. (riyadi, 2018). local governments have an important role in efforts to overcome existing poverty problems. this is because the government at the regional level is closer to the community and knows how the characteristics and potentials exist in the area. one of the districts/cities that carry out poverty reduction efforts is trenggalek regency with the establishment of the gertak (movement to look down on poverty problems) program, which is expected to be able to overcome poverty problems in trenggalek regency and reduce poverty in trenggalek regency. this movement was carried out because the poverty rate in trenggalek regency is still relatively high, higher than the average of east java province. the gertak program can indeed reduce poverty, but it can still be simplified in reducing poverty in pockets of poverty. gertak was born and became the main program of the trenggalek regency government. what distinguishes it from other programs is how the government shifts the paradigm of poverty alleviation and alleviation from just a "program" to a "movement." so that the process of deliberation and mutual assistance is created. through the three alms movement: a) alms information, b) alms participation, c) alms mutual aid. (khaerunnisa, 2019). through this program, the regent of trenggalek said that a powerful weapon in poverty alleviation is to eradicate the poor mentality and increase the collective efforts of the community to escape poverty. with an anti-poor mentality, people will gauge whether they need to be given help or not. so that people receiving assistance will divert to other communities that are very underprivileged. the regent and vice regent of trenggalek made a breakthrough in a new program, which is not only a program but also has a soft campaign. (nurdiana, 2018). the gertak program is expected to be a breakthrough in solving poverty problems in the current era. this program will differ from poverty alleviation programs that are mostly mistargeted and create community dependence on centers or outside assistance. with the involvement of all existing elements, including the poor, the gertak program is expected to be able to reduce poverty rates. it can also change the behavior of the poor to have a spirit of independence, togetherness, and 965 concern in overcoming problems together or deliberation and justice that can be felt by the benefits of the poor or underprivileged. the gertak program is run by the regional poverty reduction coordination team (tkpkd) following the mandate of presidential regulation no.15 of 2010 concerning the membership of the regional poverty reduction coordination team (province et al.). from the composition of the membership, the government is serious about dealing with the problem of poverty because it involves various elements of the existing society. the tkpkd team will work according to its main duties and functions under the leadership of the vice regent of trenggalek. gertak can be a phenomenon in overcoming poverty problems that can produce opportunities or challenges. gertak should bring good implications in overcoming poverty problems and increasing economic growth in trenggalek regency. the district government must work hard to instill thoughts in the community to eradicate the poor mentality of the community in trenggalek district because poverty is an obstacle for the community to achieve social welfare, as stated in the preamble of the 1945 constitution. methods this study will use a qualitative descriptive approach to understand better the phenomenon of poverty alleviation, especially in the trenggalek district, east java. naturalistic research is also called qualitative research because the research is carried out on natural conditions and objects. (hammarberg et al., 2016). the key instrument of this research is the researcher himself, with data collection techniques carried out by triangulation; data analysis is inductive. data is obtained using interviews and observations in the field. interviews were conducted with employees from the trenggalek district social office, gertak post officers, the gertak task force team, and the community receiving assistance from the gertak program. to add to the data obtained, researchers also carry out documentation. data collection through documentation is carried out by observing, recording, or copying documents, guide materials, archives, and other data related to the problem to be studied owned by the research object, namely the gertak program. result and discussion the gertak program is one of the poverty alleviation programs initiated by the regent of trenggalek at that time and outlined in the decree of the regent of trenggalek number: 188.45//35.03.001.3/2017 concerning the regional poverty reduction coordination team of trenggalek regency. the gertak program is implemented to provide social security, guaranteeing poor people who experience socioeconomic problems that their basic needs are met. in this program, the needs that will be met vary from beneficiary to depending on what is needed by the community receiving assistance. the gertak program is a social program intended only for the poor and vulnerable whose purpose is to identify the grievances of the poor and vulnerable, make referrals, and monitor the handling of complaints to ensure that these complaints are handled properly. according to janvry: "democratization, particularly in the context of the decentralization of governance, opens up important roads for alternative approaches to rural development." (de janvry et al., 2001). so the context of government has an important role as an alternative approach to rural development. so the role of democratic government will help solve rural problems, including poverty. eradicating rural poverty through effective policies remains a challenge for communities. that is why the gertak program was created. the gertak program is the latest breakthrough in solving poverty problems in the current era. the gertak program is a progressive social movement because it improves the poverty reduction 966 system that was previously felt to have not been alleviating poverty in trenggalek regency effectively; supported by innovative ideas and the role of good stakeholders, this program brings positive changes to overcome poverty and vulnerability in trenggalek regency. based on the research results, the gertak program targets poor and vulnerable people. the gertak program is only for the poor and vulnerable who need assistance. following trenggalek regency regional regulation no. 6 of 2020 concerning poverty reduction, those who get assistance follow regional poverty indicators. to declare whether or not the community deserves assistance is based on complaints and through a follow-up process with criteria that are by regional poverty indicators. in determining whether or not the community deserves assistance, the community is surveyed to their place of residence directly by the task force (survey team in the field) through interviews and direct observation of the community surveyed. then after getting the data, the data is matched with the reporting data at the gertak post. this is to review people who apply for assistance according to the criteria or not. in addition to data selection, to determine the community that deserves assistance through village deliberation (musdes). this village deliberation serves to verify and validate existing poverty data so that through this gertak program, the poverty problem in trenggalek regency can be resolved properly. the village government and the community know better which communities need assistance and which do not fall under reality. the village deliberation also noted changes in the economic status/welfare of poor people targeted by the poverty program. the study results state that the gertak program is by the standards and targets set. the community has also benefited from the gertak program; they are very impressed by this bluff program. in the implementation process, what needs to be considered are the available resources. resources that support the successful implementation of a program are human resources and financial resources. the resources involved and the budget amount affect the program's course to achieve the objectives set. this is also explained in law no. 13 of 2011 concerning. in handling people with low incomes, the resources needed to implement a program are human resources and funding sources. the implementation of the gertak program is coordinated by the regional poverty reduction coordination team (tkpkd), which is supported by supporting staff at the gertak post and the ask force gertak post on duty in the field. in addition, there is also a partnership network with csr forums, bpjs, and baznas trenggalek regency. in addition to human resources (hr), to support the successful implementation of the gertak program, there are also financial resources. in implementing the gertak program, financial resources come from apbd and baznas funds. in addition, there is also assistance from csr; there are also village funds allocated for village deliberations that can respond to social problems at the village level. most of the funding comes from baznas, especially those that are urgent. coordination is key to successful policy implementation. because the better the coordination and communication between the parties involved in the implementation process, the fewer errors will occur. based on the study's results, communication between parties involved in implementing the gertak program went well. communication between formal organizations and mall information and between the scope of the gertak post are well coordinated. with good coordination, the bluff program will be implemented with the desired goals and objectives. in addition, there is an evaluation to minimize problems per problem. the right characteristics of the implementers will influence implementation performance. in addition, the policy implementation area's scope is also considered to determine the implementing agent. the wider the scope of implementing a policy, the greater the involvement of implementing 967 agents. a policy implementation to achieve maximum success must be identified and known to the implementing agent, including bureaucratic structures, norms, and patterns of relationships in bureaucracy. a policy implementation to achieve maximum success must be identified and known to the implementing agency, including the structure bureaucracy, norms, and patterns of relationships that occur in the bureaucracy. (widodo, 2021). based on the results of the study, the characteristics of implementing agents include anyone involved in a policy or program. implementing the gertak program, involved in it includes the entire organizational structure of tpkd and outside the organizational structure of tpkd. the involvement of implementing agencies is tailored as needed to help the community. then to reach all areas in trenggalek regency involving village and district governments so that with the involvement of variousgertak program parties can achieve the expected goals. social, economic, and political conditions include resources that support policy implementation. the extent to which interest groups provide support for implementing the bluff program. the participants supported or against, and the nature of public opinion exists in the environment. social, economic, and political conditions are indicators that affect a policy's course. the extent to which interest groups support policy implementation, the characteristics of participation that support or oppose, the nature of public opinion in the environment, and whether political elites support implementation policy. based on this opinion, for the implementation of a program to be successful, it needs support from the social environment, economics, politics, and the need for public opinion about the program being carried out. the gertak program received much support from various parties from the study results. the external environment in the district also encourages implementation. program bluff. the bluff program also received support and appreciation from the central government. there is also support from other regions outside trenggalek regency interested in studying the gertak program to be implemented in their area. this proves that the economic, social, and political environment supports implementing the gertak program. the attitude of acceptance or rejection from the implementer will affect the success of implementing the gertak program. based on the research results, the implementers have implemented the gertak program under applicable sops. the implementers of the gertak program already have knowledge, understanding, and deepening of the gertak program policy because the implementers have fully understood the standards and objectives of the gertak program policy. the service at thegertak post is good and what the community expects. the gertak program also received a positive response from the community because it had received community complaints well and responded to community complaints by responding quickly. in implementing policies related to poverty reduction in trenggalek district through the gertak program, several factors support the implementation of the gertak program. there are four factors found in research, namely: 1. regional head policy, every region faces poverty problems, so policies from regional heads are needed to overcome poverty problems, especially in trenggalek regency. the gertak program is a priority program of the regional head to overcome poverty problems in trenggalek regency following regional and national development goals. 2. support from various parties in implementing the gertak program many sects received support internally and externally, which is a supporting factor for implementing the gertak program. the first support is from the commitment of all civil servants in trenggalek regency. the commitment of all civil servants in trenggalek regency is an important supporting factor in implementing the gertak program because asn is the largest contributor of infaq funds to baznas, which are used for gertak program assistance. the next support is baznas. in 968 addition to the apbd, g program funding also exists from baznas. most of the gertak program funding comes from baznas. the amount of available funds affects the implementation of the bluff program. with sufficient funds available, implementing the gertak program will run smoothly. the amount of assistance provided to the community adjusts the application submitted to the gertak post. 3. further support comes from csr. gerblu's funding source also comes from csr. in implementing the gertak program, csr also has a significant role in implementing assistance programs from the gertak program. further support from volunteers. the implementation of the gertak program will only run smoothly with assistance from various parties, one of which is the volunteer staff of the ger tak post. gertak post volunteers play an active role in implementing the gertak program. with the presence of volunteers, implementing the gertak program is more effective and efficient because volunteers are spread throughout the regions in trenggalek regency. so that the gertak program can reach all areas in trenggalek regency. 4. the commitment of all village governments in trenggalek regency. the village is the closest part of the community. therefore, commitment from the village government in the trenggalek district is necessary to implement the gertak program. the village government can direct people who need assistance to apply to the gertak post. in addition, the village government also directs the community who will come to the gertak post regarding the requirements to be brought so that when they arrive at the gertak post, the requirements brought are under applicable regulations. 5. valid complaint data: the bluff program will achieve the target with valid data. all data in the gertak post is valid because it is under complaints from the public. thus the implementation of the bluff program is on target. in the process of handling the problem of poverty, it is undeniable that there are still obstacles. 2 factors hinder poverty management in this gertak program, namely: 1. a fickle aid program, the gertak program has several assistance programs to help the poor and vulnerable in need of assistance. however, the aid program often changes, so the implementation of the gertak program only runs smoothly because it needs to be adjusted again to new programs; it is necessary to socialize with the community related to the aid program. 2. community awareness: in implementing the gertak program, awareness determines how much the target group can receive assistance to maximize its utilization. however, many still need to know that this assistance program is only intended for impoverished and vulnerable people. many people claim to be unable when they can apply to the gertak post for assistance. things like this will increase the number of complaints at the gertak post. program implementation should be supported and accepted by the community; if community members follow and obey a program, then a program implementation will run under the objectives set. however, the implementation of the gertak program has yet to be fully successful because it is hampered by the mindset of people willing to be labeled as poor to get assistance from the gertak program. to achieve a program's success, one must be public awareness to accept government programs. the problem is that there are still many people in trenggalek regency who need to be made aware that it turns out that there are still people or families who need more help and need to realize that there are those who are more entitled to receive what they have received. from some of the obstacles described above, there are strategies to overcome these obstacles to reduce poverty in trenggalek regency, including village deliberations and monitoring and evaluation. from the research results, many people in the trenggalek district still claim to be poor 969 to be able to get assistance from the gertak program. through village deliberations, the government can instill public awareness by providing moral messages to people who are able but still want to get help, namely so that people want to realize that there are still more needs. giving help and providing awareness that there are still those who are more entitled to receive assistance. improving the community's mindset can ensure the accuracy of the target recipients of poverty assistance. conclusion the gertak program is intended for vulnerable and vulnerable communities. the purpose of this program, in general, is to identify the complaints of poor and vulnerable people, make referrals, and monitor the handling of complaints to ensure that these complaints are handled properly. for poverty relief to be right on target, accurate data is needed. accurate data will determine the accuracy of the poverty line; then, it will be able to identify the program targets and the right form of program. (loayza & raddatz, 2010). the gertak program is not only aimed at poverty alleviation, but this program is also to be able to equalize community welfare in terms of education and health. the source of assistance obtained from the gertak program apart from the regional budget owned by trengga lek district, the budget is also obtained from csr private companies, voluntary contributions from members of the trenggalek district parliament, and the national amil zakat agency (baznas). the gertak program was created to address not only the problem of poverty but also to eliminate the stigma of poverty in the community, including eliminating the poor mentality that can hinder people from striving toward prosperity. in addition to material assistance, gertak has another mission: to raise public awareness that many other communities are less fortunate and more entitled to assistance. so that if this awareness grows, those who can afford it will no longer want to receive poverty assistance. references azariadis, c., & stachurski, j. 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(2010). the composition of growth matters for poverty alleviation. journal of development economics, 93(1), 137–151. https://doi.org/10.1016/j.jdeveco.2009.03.008 maipita, i. (2013). memahami dan mengukur kemiskinan. absolute media. nawawi, m., ali, a., irawan, b., ahmad, b., mukramin, s., marsuki, n. r., umanailo, m. c. b., & kaya, i. r. g. (2020). the village kalesang program is a poverty alleviation community. international journal of scientific and technology research, 9(3), 3103–3107. nurdiana, r. (2018). implementasi program gerakan tengok bawah masalah kemiskinan (gertak) dalam upaya penanggulangan kemiskinan (studi pada tim koordinasi penanggulangan kemiskinan daerah (tkpkd) kabupaten trenggalek) (doctoral dissertation, universitas brawijaya). https://doi.org/10.1016/s1574-0684(05)01005-1 https://doi.org/10.1093/acprof:oso/9780199242177.001.0001 https://doi.org/10.1093/humrep/dev334 https://doi.org/10.52447/ijpa.v5i2.4390 https://doi.org/10.1016/j.jdeveco.2009.03.008 970 riyadi, s. (2018). implementation of gertak program as an effort to reduce poverty in trenggalek regency. dr. soetomo university surabaya. sinaga, t. (2019). implementasi kebijakan program keluarga harapan (pkh) dalam penanggulangan kemiskinan di kecamatan medan selayang (doctoral dissertation, universitas sumatera utara). singh, p. k., & chudasama, h. (2020). evaluating poverty alleviation strategies in a developing country. plos one, 15(1), e0227176. https://doi.org/10.1371/journal.pone.0227176 widodo, j. (2021). analisis kebijakan publik: konsep dan aplikasi analisis proses kebijakan publik. media nusa creative (mnc publishing). https://doi.org/10.1371/journal.pone.0227176 345 behavior of people affected by stunting and their prevention in meler village and compang dalo village, ruteng district, manggarai regency volume: 4 number: 2 page: 345 355 hotlif a. nope1 1nusa cendana university, kupang, indonesia corresponding author: hotlif a. nope e-mail: hotlifnope@staf.undana.ac.id article history: received: 2022-12-09 revised: 2023-01-21 accepted: 2023-03-16 abstract: stunting is still a significant problem in meler village and compang dalo village, ruteng district, manggarai regency, so it is necessary to know the behavior of people affected by stunting and their prevention mechanisms. the method used in this study is a qualitative research method, with a case study approach with a total of 37 informants in this study. this study's data types are qualitative and quantitative, and data collection techniques are observation, qualitative interviews and documents. -qualitative documents. the data that has been collected is then analyzed using data analysis techniques from bungin (2012: 70), namely; (a) data collection, (b) data reduction, (c) data display and (d) conclusion drawing and verification. the results of the study found that the behavior of people affected by stunting in the area of meler village and compang dalo village, ruteng district, manggarai regency was by doing; (a) specific nutrition interventions, (b) sensitive nutrition interventions while for stunting prevention behavior in the meler village and compang dalo village areas, ruteng district, manggarai regency, is to carry out; (a) fulfilling nutritional needs since pregnancy, (b) giving exclusive breast milk (asi) until the baby is 6 months old, (c) accompanying exclusive breastfeeding with complementary foods for healthy breast milk (mpasi), (d) continuing to monitor growth and development children and (e) keeping the environment clean. keywords: behavior, society, stunting. cite this as nope, h.a. (2023).“ behavior of people affected by stunting and their prevention in meler village and compang dalo village, ruteng district, manggarai regency.” international journal of environmental sustainability and social science, 4 (2), 345 355. introduction meler village is one of the villages in the ruteng district, manggarai regency, which has an area of 540.90 ha with a population in 2019 of 2832 people/ha and a population density of 6 people/ha. the topographical condition of meler village is a plateau that is located at an altitude of 800 m above sea level, with a distance to the district capital of 19 km and the sub-district capital of 2 km. land use in meler village is 228.4 ha (42%) of built-up land and 312.5 ha (58%) of undeveloped land. based on the functions and roles of meler village, according to the manggarai regency spatial plan (rtrw) for 2012-2032, article 31 paragraph 4 letter a concerning artificial tourism designated areas is the utilization of artificial tourism designated areas, namely lodok cara in meler village, ruteng district and article 18 letters c concerning the protected forest area, namely the meler kuwus forest area in ruteng district and lelak district with an area of 3,040 ha. the area that protects its subordinate areas is water catchment areas, namely the meler kuwus forest area in ruteng district and lelak district. ruteng district, based on the 2012-2032 manggarai regency spatial planning article 6 paragraph 4 letter c, has the function and role of being a regional service center (ppk). mailto:hotlifnope@staf.undana.ac.id 346 meler village has quite several potentials in the food crop agriculture sector. the area of meler village's paddy fields reaches 213.25 ha, with rice productivity in 2019 reaching 3.75 tons/ha. the potential of the tourism sector in agriculture is the agricultural pattern in the form of cobwebs (look). based on data from meler village officials, tourist visits in 2019 reached 30-50 people per day with an entrance fee of rp. 10,000. implementation of rural infrastructure development in a participatory, transparent, accountable and sustainable manner. infrastructure development continues to be carried out in meler village in 2014-2019 based on data from village officials in the form of the construction of the meler village office, the construction of meler village tourism facilities, the construction of a new road network, improving the quality of pavement, the construction of uninhabitable houses, the construction of irrigation networks, the development of poskesdes, construction of a clean water distribution network, construction of sewers and construction of retaining walls at the meler village office. village infrastructure development targets require community participation in planning, implementation and evaluation. village community participation is one of the supporters of the success of village development programs (latif et al., 2019). economic activities or livelihoods have been known by the meler people for a very long time, even throughout the age of civilization they have, at the same age, the local people are familiar with activities for making a living, trading, or having a livelihood (pibp; 2002 in dagur, 2004: 21). in agriculture, a plantation pattern known as a link (communal garden) or a system of dividing agricultural land called look has long been known. the meler community and the manggarai community, in general, must be connected to farming and gardening activities. therefore, manggarai people know the expression, 'gendang one lingkon peeing, which means that where there are settlements or villages centered in bars gendang (manggarai traditional houses), of course, they have arable land for village residents called a link. lingko (commonly owned land), customary land, is distributed among the villagers to meet their daily needs. the rice field division system in meler village has an exciting story. the balinese are familiar with the subak system, namely the organization that manages agriculture and irrigation (koentjaraningrat, 2005, p. 118)—links designation. lingko is agricultural land which is the communal right of each wa'u (tribe). the pattern of link cultivation is a circle at the center point like a "spider web" (antar, 2010, p. 255). each link cleared into fields is divided by a tua teno (acting parrot in charge of land use) in the form of a book, and each division is called a moso (fingers). the link has been divided into moso-moso. if it has been worked on as a whole, the shape of the rice field is like a spider's web. the system of dividing look rice field plots, related to the status of communal land ownership, is traditionally communal (tribal) land. in addition to marking communal (tribal) ownership rights, the land distribution system as a marker of communal (tribal) rights is also related to the environment. technically, irrigation can be regulated by an equitable water distribution system. when there is a change related to the ownership status of rice fields in the meler community, it tends to lead to individual ownership, resulting in a change in land ownership status from communal to individual. for example, some of the meler people already have land certificates with the name of the owner with individual characteristics. in further development, it is also good because of individual land ownership claims and changes in cropping patterns that lead to community crops, threatening the existence of the book soil system. while campong dalo village is a division village from pong murung village, now its name is compang dalo village. this village is in ruteng district, manggarai regency, flores, east nusa tenggara. this village has a population of 2271, with 1138 men and 1133 women and 501 heads of household. its area is 2.90 km2. to the west, this village is bordered by bangka la'o village and pong 347 la'o village, to the east by pong murung village and rai village, to the south by cambi village and to the north by wae belang sub-district. the potential amid the compang dalo community is varied and sufficient so that all existing potentials are utilized appropriately and maximally, and all problems can be overcome. it is hoped that this potential will become a tool or means for the success of all programs that enter compang dalo village to improve people's welfare. the village government and bpd desa compang dalo, as the lowest level of government in direct contact with the community, are concerned for and take sides with the poor and other marginalized communities. the role of the village government is constructive in poverty alleviation efforts and provides opportunities for the community to exploit their abilities. in order to achieve this condition, the compang dalo village government jointly formulates and stipulates various policies, both in the form of village decrees and other regulations related to improving the welfare of the compang dalo people. in general, the population of company dalo at the end of 2015 was 2223 people, and in 2016 there were 2261 people, with details of men: 1136 people, women 1125 people. the number of households was 498 families. compang dalo village residents have varied livelihoods, including 543 farmers, 6 traders, 10 civil servants, 572 housewives, 22 teachers/lecturers, 620 students, 34 students, 1 village head, village apparatus 8 people, 7 drivers, and 546 have not worked (profile of compang dalo village residents in 2021). through this research, the authors wish to examine the behavior of stunting affected communities and their prevention in the meler village and compang dalo villages, ruteng district, manggarai regency. methods this research was conducted in meler village and compang dalo village, ruteng district, manggarai regency, from august to september 2022. with the time and location determined by the authors, it is hoped that this research will be completed by obtaining objective and comprehensive research results. the method used in this study is a qualitative research method with a case study approach. the unit of analysis in case studies can be multiple cases (multi-site studies) or single cases (in-site studies) (creswell, 2016, pp. 135-136). table 1. informants in this study amounted to 37 people with the following details: no subject informant amount (people) 1 village head 1 2 head of health center & village field 2 3 head of village bpd 1 4 village community shop 4 5 village secretary 1 6 village treasurer 1 7 gapoktan village 5 8 village farmers group 5 9 village livestock farmers group 2 10 village farmer women's group 4 11 village youth organization 1 12 village bumdes 1 13 village preschool 1 14 village ikat weaving group 1 15 village posyandu cadre 5 16 head of hamlet & head of rt/rw 5 348 number of informant subjects 37 source : data author this study's data sources come from primary and secondary data sources. the types of data in this study are qualitative data and quantitative data. in contrast, the data collection methods in this study are field research, library research data collection techniques in this, research observation, qualitative interviews and qualitative documents. in analyzing the data, the data obtained by the researcher used the data analysis technique proposed by bungin (2012: 70). data collection is an integral part of data analysis activities. data collection activities in this study are by using interviews and documentation studies. data reduction is defined as a selection process, focusing attention on simplifying and transforming raw data that emerges from written records in the field. the reduction was carried out since data collection began by making summaries, coding, tracing themes, making clusters, writing memos and so on, to eliminate irrelevant data/information. display data describes a set of structured information that provides the possibility of drawing conclusions and taking action. presentation of qualitative data is presented in the form of narrative text. the presentation can also be in matrices, diagrams, tables and charts. this is the final activity of data analysis. concluding is in the form of interpretation activities, namely finding the meaning of the data that has been presented. the sampling method is carried out by purposive sampling technique, which is a sampling technique with specific considerations or criteria. result and discussion the behavior of people affected by stunting in the meler village and compang dalo villages, ruteng district, manggarai regency. stunting management is carried out through specific and sensitive interventions targeting the first 1,000 days of a child's life up to the age of 6. presidential regulation no. 42 of 2013 states that the 1000 hpk movement consists of specific and sensitive nutrition interventions. specific interventions are actions or activities planned precisely for the 1000 hpk group. meanwhile, sensitive interventions are various development activities outside the health sector. the target is the general public, not specifically for 1000 hpk, so based on the research findings, it is known that the behavior of people affected by stunting in the meler village and compang dalo village areas, ruteng district, manggarai regency is as follows: specific nutrition intervention. the health sector generally carries out the framework for specific nutrition intervention activities. rahayu et al. (2018) explained that this intervention aimed at children in the first 1,000 days of life (hpk) contributes to a 30% reduction in stunting. interventions targeting pregnant women: 1). providing additional food to pregnant women to overcome chronic energy and protein deficiencies. overcoming iron and folic acid deficiencies, 3) overcoming iodine deficiency, 4). overcoming worms in pregnant women, 5). protect pregnant women from malaria. the results of the interviews also revealed that many deviant behaviors could be categorized as healthy behavior in the community related to the emergence of stunting in the meler village and compang dalo village areas, ruteng district, manggarai regency, including parents keeping the environment clean, keeping children clean and providing nutritious food to children, for example, provide eggs, vegetables, vitamins and milk, and participate in posyandu activities. on average, after the emergence of the stunting phenomenon, residents who have an impact are encouraged to always be active in environmental cleaning and posyandu activities the results of the author's observations regarding intervention issues related to breastfeeding mothers, more children do not give breast milk after the third and sixth months, impacting the children's immune systems. furthermore, according to rahayu et al. (2018: 84), interventions 349 targeting breastfeeding mothers and children aged 0-6 months: 1) encouraging early initiation of breastfeeding (giving breast milk oolong/colostrum), 2). the reasons obtained from several informants were very diverse. for example, some stated that their children did not want to be breastfed anymore, as told by marlina tiran & anak: monerama abineno. some explained that their children, after six months and had to be fed, always did not want to and wanted only to receive breast milk, so they used the understanding that it was better for the children to be separated so they could eat. it was different from some informants who explained that the result of parents from husbands/ the wife wanted their child to be weaned and be with them, and even then, it was given after six months. they were encouraging exclusive breastfeeding. according to rahayu et al. (2018: 84), interventions targeting breastfeeding mothers and children aged 7-23 months: 1). encouraging the continuation of breastfeeding until the age of 23 months is accompanied by the provision of mp-asi. 2). providing worm medicine, 3). providing zinc supplementation, 4). carry out the fortification of iron into food. 5). protects against malaria, 6). provide complete immunization, 7). prevent and treat diarrhea. furthermore, it was also explained that stunting is caused by several factors multi-dimensional and is not only caused by malnutrition experienced by pregnant women and children under five. the most decisive intervention to reduce the prevalence of stunting in the first 1000 days of life (hpk) of children under five. some of the causes of stunting include 1) poor parenting practices, including lack of maternal knowledge regarding health and nutrition before, during pregnancy and after delivery; 2) there is still a lack of household/family access to nutritious food; and 3) lack of access to clean water and sanitation. nevertheless, one of the causes of stunting in meler village and compang dalo village is an unhealthy lifestyle. the results of tracing from residents affected by stunting in the meler village and compang dalo village areas, ruteng district, manggarai regency, found that, on average, children were given worm medicine when they went to the puskesmas or posyandu. meanwhile, prevention of diarrhea was medically provided by the puskesmas, including zinc supplementation. regarding ironcontaining foods, breastfeeding mothers are given an iron supplement. however, residents affected by stunting explain that they only receive blood supplement medication after pregnancy and childbirth, but after that, they are advised to buy it themselves. as told by several residents who experienced the effects of stunting stated that, on average, their children stopped breastfeeding after six months. sensitive nutrition intervention. rahayu et al. (2018: 80) explain that ideally, this is done through various development activities outside the health sector and contributes to 70% of stunting interventions. the target of specific nutrition interventions is the community in general and not specifically pregnant women and toddlers in the first 1,000 days of life (hpk). 1). providing and ensuring access to clean water, 2). providing and ensuring access to sanitation, 3). carry out (food material fortification, 4). providing access to health and family planning (k.b.) services, 5). providing national health insurance (jkn), 6). providing universal maternity guarantee (jampersal). 7). providing parenting education to parents. 8). it provides universal early childhood education. 9). providing community nutrition education. 10). providing sexual and reproductive health education and nutrition to adolescents. 11). providing social assistance and security for poor families. 12). improving food security and nutrition. according to the indonesian pediatrician association (idai), there are two causes of stunting, namely environmental and genetic factors. the environment is an important aspect that can still be intervened to overcome short stature or stunting. environmental factors that play a role in causing short stature to include the mother's nutritional status, feeding patterns for children, environmental hygiene, and the incidence of infection in children. besides being caused by the environment, 350 stunting can be caused by genetic and hormonal factors. however, most stunting is caused by malnutrition. it is common knowledge that children under five years are at the golden age for children's growth. at that time, children will absorb information from their surroundings which will be recorded for a long time in their memory. so that during this period, it is essential to be given adequate nutritional intake, communication stimulus or stimulation, and correct behavior from the environment, especially parents and family. this will determine the mindset and behavior in the future. the results of interviews with the village sector in campong dola village explained that if the provision of nutrition, communication, and character stimuli is insufficient, the child may experience slowed growth or stunting, lower body weight, height, and motor and sensory skills abilities than other children at his age. it was further explained that the impact of stunting is divided into two. namely, there are long-term impacts and also short-term ones. short-term stunting disrupts brain development, physical growth, intelligence, and metabolic disorders in the body. in the long term, namely accessible illness, the emergence of diabetes, heart and blood vessel disease, obesity, cancer, stroke, disability in old age, and poor quality of work, which causes low productivity. the report released by unicef in 2010 presented several facts related to stunting and its effects, namely: 1. children who experience stunting earlier, namely before six months, will experience more severe stunting before the age of two. 2. severe stunting in children, there will be long-term deficits in physical and mental development, so they are unable to learn optimally at school compared to children with average height. 3. children with stunting tend to take longer to attend school and are more often absent from school than children with good nutritional status. this has consequences for success in life in the future. 4. stunting will significantly affect the health and development of children. the primary factors that cause stunting can interfere with intellectual growth and development. 5. the effect of nutrition at an early age who is stunted can interfere with lacking growth and cognitive development. 6. stunting at the age of five tends to persist throughout life. early childhood growth failure continues in adolescence and then grows into stunted adult women and directly affects health and productivity, thereby increasing the chances of giving birth to low birth weight babies (lbw). 7. other consequences of malnutrition/stunting on development are detrimental to children's performance. if bad conditions occur during the golden period of brain development (0-2 years), it cannot develop, which is challenging to recover from. 8. decreased cognitive development, impaired concentration and inhibited learning achievement and decreased productivity by 20-30 percent will result in loss generation, meaning that the child is alive but cannot do much good in education, economics and others. stunting prevention behavior in the meler village and compang dalo village, ruteng district, manggarai regency. the stunting prevention behavior in meler village, ruteng district, was explained by the secretary of meler village that, on average, we announce socialization through churches, posyandu and puskesmas so that everyone in their environment attends, especially those with children under five and young couples about the possibility of stunting, rather than must make efforts to deal with it after stunting has occurred. because the cost of preventing stunting is 351 undoubtedly cheaper, and the impact will certainly be more controllable than if stunting has occurred. the village sector explained that several steps could be taken to prevent stunting in meler village and campong dola village, ruteng district, namely: meeting nutritional needs since pregnancy. the results of the researchers' search also found relatively effective actions to be taken to prevent stunting in children, namely efforts to fulfill nutrition since pregnancy. the village sector and posyandu cadres also explain that pregnant women consume healthy and nutritious food and supplements on doctors' advice. in addition, women undergoing pregnancy should also routinely have their health checked by a doctor or midwife. exclusive breastfeeding until the baby is 6 months old. the results of the researcher's investigation regarding the problem of breastfeeding in village children and posyandu cadres explained that we, as cadres, explained to residents that breastfeeding has the potential to reduce the chances of stunting in children thanks to its micro and macronutrient content. whey and colostrum proteins found in a mother's milk can also boost the baby's vulnerable immune system. therefore, mothers are advised to continue to provide exclusive breastfeeding for six months to their babies. exclusive breastfeeding assistance with healthy breast milk complementary foods (mpasi). the results of the author's interview with meler village cadres explained that when the baby is 6 months and older, the mother can already provide complementary food or complementary food. on average, the cadres know that the selected foods can meet micro and macronutrients, which previously always came from breast milk to prevent stunting. of course, adding nutrients to food, for example, children are always given food in the form of vegetables and side dishes such as tofu and tempeh. continue to monitor children's growth and development. posyandu cadres and village officials in meler explained that we urge parents to continue to monitor the growth and development of their children, especially from the child's height and weight. the action is to take your child regularly to posyandu and the health center. that way, it will be easier for mothers to know the early symptoms of the disorder and how to treat it. maintaining environmental cleanliness. as is known, children are very vulnerable to disease, especially if the environment around them is dirty. this factor also indirectly increases the chance of stunting. the results of the author's investigation found that, on average, the residents of meler village were aware of dealing with diarrhea. they knew it causes health problems, such as diarrhea, from exposure to feces entering the human body. of course, this was also explained by local village government officials that the causes and characteristics of stunting are based on the problem of inadequate nutrition or nutrition in the community, especially for pregnant women and toddlers, and has something to do with a healthy lifestyle, such as the availability of proper sanitation. (bathing, washing, toilet or toilet facilities) and availability of clean water. another thing that several informants conveyed was that residents who experienced stunting problems on average were still patterned by traditional living habits, namely following the wishes of their husband or wife's parents, who roughly released their children from breastfeeding because parents only wanted to take care of their children. without thinking about the child's physical and mental growth factors, the child has a weak immune system due to not getting optimal breastfeeding. education or knowledge about how to live a healthy life, good sanitation, or nutritious food has been taught at the elementary level, starting from elementary school. however, it has become commonplace in society that there is a distance between a person's knowledge and the application of that knowledge, not necessarily in line. 352 according to the author, posyandu activities in villages or sub-districts carried out by pkk cadres have fulfilled most of the efforts needed to prevent stunting. under the guidance of health workers from the puskesmas, pkk cadre mothers have collected data and toddler development, recorded the toddler's weight, provided additional food and so on. stunting prevention might run faster if this posyandu activity routinely runs in every village or sub-district. however, whether posyandu activities have been running effectively must be studied again. some people may even underestimate posyandu's activities. people who know how to live a healthy life or know the types of nutritious food that are good for the body will only sometimes adopt a healthy way of life or consume healthy food. most people know the dangers or wrongs of smoking, but they still consume cigarettes. building awareness and changing health behavior takes work. so a kind of movement or campaign is needed for the community to change the attitude and behavior of the community related to healthy living, fulfilling adequate nutrition for pregnant women and children, sound sanitation systems and availability of clean water. referring to the mindset of unicef/lancet, the problem of stunting is mainly due to the influence of parenting style, coverage and quality of health services, the environment, and food security, so the next try to discuss it from the perspective of parenting style and food security at the family level. these two conditions are associated with the program implementation strategy that must be implemented. parenting (caring), including early breastfeeding initiation (imd), exclusive breastfeeding for up to 6 months, and continued breastfeeding with complementary foods (mpasi) for up to 2 years, is a process to help the growth and development of infants and children. policies and strategies governing this parenting style are contained in article 128 of law number 36 of 2009 concerning health, government regulation number 33 of 2012 concerning breastfeeding, and the strategic plan of the ministry of health 2015-2019, decree of the minister of health number hk.02.02/menkes/ 52/2015. the mandate in law number 36 of 2009 is; a) every baby has the right to get exclusive breastfeeding from birth for 6 months, except for medical indications; b.) during breastfeeding, the family, government, regional government, and the community must fully support the baby's mother by providing particular times and facilities. the law's mandate is regulated in p.p. number 33 of 2013 concerning asi, which states; a) every mother who gives birth must provide exclusive breastfeeding. the regulation of exclusive breastfeeding aims to; a) ensure the fulfillment of the baby's right to receive exclusive breastfeeding from birth to the age of 6 (six) months by taking into account their growth and development; b. provide protection to mothers in providing exclusive breastfeeding to their babies; and c) increasing the role and support of the family, community, local government and the government for exclusive breastfeeding; b) health workers and organizers of health service facilities are required to initiate early breastfeeding for newborns to their mothers for at least 1 (one) hour. early initiation of breastfeeding as intended is carried out by placing the baby face down on the mother's chest or stomach so that the baby's skin is attached to the mother's skin. this government regulation stipulates; 1) responsibilities of the government, provincial, regional government, and district/city regional government; 2) exclusive mother's milk; 3) use of formula milk and other baby products; 4) workplaces and places of public facilities; 5) community support; 6) funding; and 7) guidance and supervision. the mandate of the law and p.p. has been included in the 2015-2019 ministry of health strategic plan, targeting: a. the percentage of infants aged less than 6 months who are exclusively breastfed is 50%. b. the percentage of newborns receiving early initiation of breastfeeding (imd) is 50%. 353 as previously described, several issues related to low imd and exclusive breastfeeding include breastfeeding counselors who are not evenly distributed in all health centers. breastfeeding counselor training has been carried out up to the district level. however, there needs to be more information on how many percent of the health centers already have breastfeeding counselors to train counselors in all health centers. if puskesmas already has asi counselors, what percentage of officers have successfully counseled mothers to convince them to do imd and exclusive breastfeeding is unknown. another gap is the weak monitoring of violations and law enforcement against using formula milk, and not all workplaces provide breastfeeding facilities as required. who/unicef, in its provisions, requires that infants aged 6-23 months have adequate complementary food provided that they can receive at least 4 or more than 7 types of food (cereals/tubers, nuts, dairy products, eggs, other protein sources, vegetables and fruit rich in vitamin a, vegetables and other fruits-minimum dietary diversity/mmd). after the baby is 6 months old, even though the stipulation is that they still have to breastfeed until they are 2 years old, the baby needs complementary food to fulfill the fulfillment of nutrition for growth. in addition, what also needs to be considered is that babies must meet the minimum meal frequency (mmf) requirements, namely babies aged 6-23 months who are given or not breastfed and have received mp-asi (soft food/solid food, including giving milk that is not getting breast milk) should be given with the following frequency; a) for breastfed babies: age 6-8 months: 2 x/day or more; age 9-23 months: 3 x/day or more; b) for infants 6-23 months who are not breastfed: 4 x/day or more. furthermore, the provision of mp-asi for babies 6-23 months must comply with the minimum acceptable diet (mad), a combination of fulfilling mmd and mmf. this condition is not fulfilled, and the achievement of indicators for good infant feeding patterns based on infant and child food standards (who/unicef) is still low. only 36.6% of children aged 6-23 months whose intake reaches a consumption pattern that meets an acceptable diet. (minimum acceptable diet/mad). for future strategies related to parenting, several things are recommended, including; 1) conduct post-training monitoring of breastfeeding counselors, especially at the sub-district and village levels; 2) carry out sanctions against p.p. violators regarding asi; 3) conduct breastfeeding counseling to pregnant women who come to antenatal care/anc (first 4 weeks of pregnancy) to prepare for breastfeeding; 4) improving campaigns and communication about breastfeeding; 5) conduct counseling and training on how to provide and provide mp-asi according to standards (mad). food security at the household level is an essential aspect of preventing stunting. the issue of food security includes the availability of food down to the household level, the quality of the food consumed (intake), and the stability of the availability of food itself which is related to the population's access to purchase. the problem of food security at the household level remains a global problem, as well as in indonesia. this is closely related to the incidence of malnutrition, with indicators of the prevalence of wasting in all age groups. in the long term, this problem will cause an increase in the prevalence of stunting. a process of failure to thrive begins in pregnancy due to a lack of nutritional intake before and during pregnancy. the mandate for food security in indonesia is from law number 18 of 2012 concerning food and law number 36 of 2009 concerning health. law number 18 of 2012 concerning food states, among other things: 1. the government and regional governments are obliged to increase the fulfillment of the quantity and quality of public food consumption through: 354 a) determination of targets for achieving food consumption per capita per year by the nutritional adequacy rate; b) provision of food that is diverse, nutritionally balanced, safe, and does not conflict with people's religion, beliefs and culture; and c) development of knowledge and ability of the community in food consumption patterns that are diverse, nutritionally balanced, of good quality and safe; 2. the government and regional governments are obligated to realize the diversification of food consumption to meet the nutritional needs of the community and support a healthy, active and productive life; 3. diversification of food consumption is directed at increasing public awareness and cultivating food consumption patterns that are diverse, nutritionally balanced and safe and by local potential and wisdom; 4. diversification of food consumption is carried out by: a) promote diversification of food consumption; b) increase public knowledge and awareness to consume a variety of foods with the principle of balanced nutrition; c) improve skills in the development of local food processing; d) develop and disseminate appropriate technology for local food processing; 5. the government stipulates a policy in the field of nutrition to improve the nutritional status of the community. government policy, as referred to in paragraph (1), is carried out through: a) stipulation of requirements for improving or enriching the nutrition of certain foods to be circulated in the event of a deficiency or decline in the nutritional status of the community; b) stipulation of special requirements regarding food composition to increase the nutritional content of certain processed foods that are traded; c) meeting the nutritional needs of pregnant women, nursing mothers, infants, toddlers and other nutritionally vulnerable groups; and d) increasing food consumption of livestock products, fish, vegetables, fruits and local tubers; 6. the government and regional governments prepare a food and nutrition action plan every 5 (five) years. law number 36 of 2009, concerning health related to family-level food security, is written as follows: 1. community nutrition improvement efforts are aimed at improving the nutritional quality of individuals and communities through, among others, a) improving food consumption patterns and b) increasing access to and quality of nutrition services; 2. the government is responsible for meeting the nutritional needs of low-income families and in emergencies; 3. the government is also responsible for providing proper education and information about nutrition to the public. (chapter viii, article 142; paragraph 3 of law 36/2009). from this mandate, there are still many that have not been fulfilled if you pay attention to the facts as previously described, such as related to the large number of pregnant women whose intake is a deficit in energy and protein. some of the programs recorded from the field and which have been implemented include: 1) rice for the poor (raskin) / rice for prosperity (rastra) (bulog); 2) non-cash food aid (ministry of social affairs); 3) family hope program/pkh (ministry of social affairs); 4) provision of supplemental food/pmt for pregnant women (ministry of health); 5) food aid from other sources (local government, ngos, and others). the gap issues between the policy and the population food security program implementation are; 1) there has never been a calculation of malnutrition for every low-income family which must 355 be met based on the facts of energy and protein deficit data (supposedly, the calculation of malnutrition for each low-income family which must be fulfilled is 500 kcal and 10 grams of protein/cap/day); 2) many programs provide food assistance or pmt from non-standard sources; and; 3) there is no specific policy regarding the fulfillment of nutrition for pregnant women, lactating mothers, infants, toddlers and other nutritionally vulnerable groups. the future strategy can provide recommendations for the future, including; 1) the type of food must meet nutritional standards, integrated with other health services; and 2) food aid standards need to be made. a program can be explicitly formulated to meet the needs of low-income families, including targets including pregnant women. conclusion based on the results of the research that has been done, it can be concluded that the behavior of people affected by stunting in the areas of meler village and compang dalo village, ruteng district, manggarai regency is to do; (a) specific nutrition interventions, (b) sensitive nutrition interventions while for stunting prevention behavior in the meler village and compang dalo village areas, ruteng district, manggarai regency, is to carry out; (a) fulfilling nutritional needs since pregnancy, (b) giving exclusive breast milk (asi) until the baby is 6 months old, (c) accompanying exclusive breastfeeding with complementary foods for healthy breast milk (mpasi), (d) continuing to monitor growth and development children and (e) keeping the environment clean. references adam l., i., rusdi, m., mustanir, a. & sutrisno, m. 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(1938). the behavior of organisms: an experimental analysis. cambridge, massachusetts: b.f. skinner foundation. 847 strategies for teaching reading to students with high and low vocabularies: emphasizing gist and graphic organizers volume: 4 number: 3 page: 847 856 fiki setiawan1, yuni awalaturrohmah solihah2 1akademi analis kesehatan an-nasher, cirebon, indonesia 2universitas catur insan cendekia, cirebon, indonesia corresponding author: fiki setiawan e-mail: fikisetiawan@aakannasher.ac.id article history: received: 2023-03-09 revised: 2023-04-21 accepted: 2023-05-17 abstract: the focus of this study was to investigate the effectiveness of gist and graphic organizers in teaching reading to students with different levels of vocabulary proficiency. the study used a quasi-experimental methodology with a 2x2 factorial design to examine university-level english language learners. two experimental subjects were involved. gist and graphic organizer materials were used as instructional tools for data collection. additionally, an observation was made to validate the data findings. according to the research findings, gist and graphic organizers helped teach reading to students with different vocabulary competence levels. however, the results suggested that the gist technique benefits pupils with high and low vocabulary skills. observation also revealed that students found the gist technique more engaging and participatory. the lexical proficiency of students had a substantial impact on instructional materials, mainly when the gist technique was applied. it has a significant impact on the reading comprehension of students. in teaching reading comprehension, the gist method was adequate for students with a high vocabulary competency, while graphics organizers were adequate for learners with a low vocabulary proficiency. keywords: gist, graphic organizers, vocabulary proficiency. cite this as: setiawan, f. & solihah, y. a. (2023). “strategies for teaching reading to students with high and low vocabularies: emphasizing gist and graphic organizers," international journal of environmental, sustainability & social science, 4 (3), 847 856. introduction companies will be critical in the transition to a more sustainable future. as the consequences of unsustainable behaviors, such as environmental degradation or unfair labor practices, become more apparent, there is an increasing sentiment toward the necessity for sustainability (long et al., 2018). the food and beverage industries have looked to international sourcing to stay current and sustainably feed a growing population (mboga, 2017). with more than 50% of locally produced items imported yearly, south africa is africa's largest food and beverage industry market (report, 2018). companies are under increasing pressure from various stakeholders to address their business practices' societal and ecological implications. furthermore, a movement in the ideas and choices of increasingly prosperous citizens, particularly in western societies, emphasizes the significance of corporate sustainability and responsibility (engida et al., 2018). the term sustainability has changed over time, evolving in tandem with the dynamics of human society. humans are collectively accountable for the world, and every one of them should be part of the battle against abuse and neglect of the environment. mailto:fikisetiawan@aakannasher.ac.id 848 this disclosure challenged people worldwide to distinguish between environmental duty and environmental irresponsibility (opoku et al., 2019). ecological sustainability is the capacity to restore resources, limit pollutant output, and eliminate environmentally harmful practices. going green and corporate social responsibilities are also linked to firms helping to safeguard the natural environment in their actions. large firms only generate around 30% of global pollution; they are significantly more competent in attaining environmental sustainability. they possess greater resources, like money, expertise, and tech, to change and push their organization to become more ecologically responsible (bakos et al., 2020). although some companies are exposed to numerous resources, they need help engaging in environmentally friendly practices. stakeholders pressure businesses to be transparent and accountable about their efforts to increase ecological responsibility. as a result of these influences, numerous perspectives on the idea and practices of environmental accounting have emerged (burritt et al., 2002). authorities, customers, local communities, and international organizations have embraced sustainable development, which holds that economic progress may continue while the environment and natural resources are protected (setthasakko, 2010). suppose industry associations, practitioners, and scholars are willing to question their present procedures to include sustainability in creating new techniques and standards. in that case, ema may be the missing piece to sustainability. ema is a strategy that combines financial accounting, cost accounting, and bulk balances to increase resource productivity, reduce ecological consequences and dangers, and lessen ecological control costs (jasch, 2003). indeed, despite numerous requests for corporations to promote openness and responsibility for their negative environmental consequences, reporting has long been regarded as insufficient to push organizations toward sustainability. bringing the ema closer to adopting sustainable development is a positive step toward reconciling organizations with sustainability (gibassier & alcouffe, 2018). the concept of sustainability is not new to the corporate world, as reflected, for example, in the rising trend for companies to implement sustainability in their mission and vision statements, endorse efficient and environmentally friendly procedures, adopt triple-bottom-line disclosure requirements, and rejoice in sustainability (de paiva duarte, 2015). previous studies have revealed that companies have inadequate knowledge about environmental sustainability. sustainable practices are perceived as expensive according to garzón-jiménez and zorio-grima (2021) if enterprises in the food and beverage sector improve their sustainable conduct, they may benefit from lower capital costs, which are most likely generated from higher legitimacy among their various stakeholders and lower agency costs, which is an intriguing theoretical conclusion. adams et al. (2022) highlighted that a firm must recognize the obstacles and drivers to sustainability adoption to make the necessary decisions while developing effective sustainability initiatives. the study further found that the absence of a government regulatory and environmental framework was viewed as a significant impediment. according to iredele and ogunleye (2017), institutional hurdles, administrative barriers, resource limits, informational barriers, and cultural differences are the five significant impediments to environmental sustainability. there is still a long way to go in living in a sustainable society, as there are still significant impediments to achieving sustainability goals (de paiva duarte, 2015). more information is needed on the underlying reasons for environmental obstacles and the development of ema. in industrialized nations, ema procedures have improved as a support mechanism for managing environmental difficulties; enterprises on the african continent that face many hurdles because of environmental deterioration have yet to utilize this instrument (iredele & ogunleye, 2017). this paper investigates the influence of environmental sustainability barriers on environmental management accounting within the food and beverage sector in durban, south africa. 849 conceptual framework to show the linkage between the variables. environmental awareness among corporations is increasing. as a result, many businesses are acquiring ecologically responsible options (goods and services that have a low environmental impact) and integrating them into their operational processes in the hopes of reaping benefits, such as cost savings, productivity improvements, and positive consumer impressions (ramirez et al., 2014). on the other hand, some businesses take a more environmentally ambivalent position, recognizing that expenditures may be followed by the risk of low profits and long payback periods. to summarize, data suggest that adopting ecologically responsible solutions might represent a significant opportunity and that failing to do so may have a detrimental influence on a firm's reputation, cost structure, and earnings (ramirez et al., 2014). as seen in figure 1, corporate or commercial sustainability is linked to diverse challenges and issues. however, it is common for businesses to address a portion of the sustainability issue by focusing on specific areas and/or business activities. simultaneously, different international and national requirements necessitate addressing specific sustainability challenges, while businesses may also choose a variety of extra sustainability factors for their sustainability activities (stewart et al., 2016). environmental sustainability challenges have arisen as critical topics of concern in corporate management. growing consumer demand for environmentally friendly products and services tightened environmental legislation. a growing desire for greater corporate social responsibility has become the primary motivator for businesses to implement green initiatives (evangelista et al., 2017). despite a vast amount of research in this field, environmental sustainability is a continually increasing and evolving science with significant ambiguity in components of the issues and solutions (khatter et al., 2021). innovation can solve major environmental concerns but frequently encounters opposition, demanding a change in output to ensure acceptance. specific barriers typically obstruct organizational change for sustainability; understanding them can aid in using appropriate techniques to overcome them, hence assisting in better incorporating and institutionalizing sustainability (orji, 2019). source: author, 2023 figure 1. a conceptual framework of environmental sustainability and environmental management accounting environmental sustainability barriers and drivers are variables that restrict or enhance an organization's contribution to the preservation of the environment. these elements can be internal, external, or organizational. smaller organizations' efforts to address environmental sustainability institutional barriers managerial barriers resource constraints information barriers cultural differences barriers to environmental sustainability (independent variable) environmental management accounting (dependent variable) 850 challenges are hampered by a lack of awareness and comprehension of the idea and a lack of pressure from their clients and other effective drivers (khatter et al., 2021). according to álvarez jaramillo et al. (2019), factors that affect the adoption of environmental sustainability in small firms include financial insecurity, unsatisfied and inefficient employees, poor public perceptions about the company, and environmental impact. internal barriers are a significant reason organizations do not incorporate environmentally sustainable practices into their daily operations. costs and a lack of perceived legitimacy are some of the primary internal barriers impeding ecologically friendly activities, while legislation and industry-specific barriers are external barriers (khatter et al., 2021). establishing sustainability initiatives is hampered by poor market dynamics, an absence of efficient logistics, and insufficient environmental legislation. according to research, smaller businesses face greater issues and restrictions due to lacking resources such as finances and educated staff (bakos et al., 2020). previous research has found a minimal correlation between environmental management accounting and sustainability. several academics say ema might be the missing piece in long-term sustainability. therefore, embracing these notions may aid organizations in implementing sustainability in their practices (gibassier & alcouffe, 2018). according to schaltegger (2018), because ema focuses on natural environmental issues, it must be considered from the perspective of environmental issues of sustainability. in what the authors refer to as the critical perspective, the other viewpoint reflected in the ema literature represents a broader environmental accountability and sustainability objective. according to this perspective, one fundamental criticism of the conservative ema method is that irrespective of the rhetoric; the environment remains subordinate to the context of the business objective (cullen & whelan, 2006). according to jasch (2003), ema is an integrated practice that enables information from financial reporting, cost accounting, and material flow balances to be transferred to boost material efficiency, minimize environmental effects and risk, and lower environmental protection costs. ema is carried out by private or public organizations but not by states, and it includes both a financial and a physical component. a further study by jasch (2006) highlighted a recent evolution of ema to integrate social components and to shift the emphasis from "environment" to "sustainability." sustainability requires businesses to discover strategies for better environmental performance while growing economically. understanding the obstacles to sustainability and environmental management accounting is essential for conquering them. integrating environmental considerations into typical accounting systems is a difficult task. the three underlying causes of the impediments are an absence of organizational learning and inadequate environmental experience and expertise (setthasakko, 2010). empirical review. in a study conducted by ramirez et al. (2014), it was determined that supplier-related constraints, such as associated costs, simplicity of use, supplier reputation, and the inventiveness and implementation of their offers, and intra-organizational constraints, such as organizational structure and culture impede the implementation of environmentally friendly practices. according to the study findings by orji (2019), the main impediments include an inefficient legislative framework, poor proactive strategies, a lack of sustainable waste management, and institutional buyers' preferences. furthermore, the most influential factors were implementing government legislation, including sustainability into proactive strategies, marketing sustainable products, and improving infrastructure support and facilities for sustainability. stewart et al. (2016) conducted a study on the obstacle to many forms of sustainable initiatives that were explored. it was revealed that performance evaluation systems and access to industryspecific research, standards, or reference cases are shared spaces of concern for all types. when changing from a manufacturing to a customer value perspective, the key variation is increased 851 obstacles beyond the firm's borders. according to khatter et al. (2021), time, financial problems, availability of resources, and the perspectives and implications of hotel owners and shareholders were identified as important impediments to adopting and maintaining environmental sustainability in the hotel business. opoku et al. (2019) found that the main challenge with adopting environmentally sustainable practices included perceived initial costs, a lack of awareness, technological challenges, external pressures to embrace techniques, and environmental circumstances in underdeveloped nations. a study by álvarez jaramillo et al. (2019) investigated barriers to sustainability in small companies. it revealed that common barriers were a scarcity of resources, the high initial investment cost of adopting sustainable measures, and a scarcity of knowledge. a study by iredele and ogunleye (2017) highlighted that a financial barrier is the most significant impediment to adopting ema standards in south africa. the core and foundation of this obstacle is whether the cost of implementing ema surpasses the benefits. according to setthasakko (2010), the fundamental reasons for the barriers include a lack of administrative training, little concentration on economic strength, and a need for more direction in environmental management accounting. a study by lee (2011) determined that certain manufacturing companies do not have a planned approach to implementing environmental management accounting into their practices. furthermore, these companies accounting and information systems hinder the adoption of environmental management accounting. according to jamil et al. (2015), financial constraints impede ema's development in small manufacturing companies. thus, inadequate environmental awareness (regarding actual economic impacts) and skills impede the implementation of environmental problems into accounting systems and processes. the study also revealed that the need for an ema guide impedes incorporating environmental problems into current accounting systems and processes. this research is significant as it addresses the barriers that influence adopting sustainable practices in food and beverage manufacturing firms. the previous empirical literature has revealed that a significant number of stakeholders are pushing firms to perform their business activities in a manner that does not adversely impact the environment. the hypothesis of the study is: h0: barriers to environmental sustainability do not influence environmental management accounting practices in food and beverage manufacturing firms. h1: barriers to environmental sustainability do influence environmental management accounting practices in food and beverage manufacturing firms. based on the explanation above, this study investigates how the barriers to environmental sustainability influence the implementation of environmental management accounting (ema) in the food and beverage manufacturing firms in durban, south africa. methods the study uses a quantitative approach. the researcher utilized a survey data collection methodology to obtain primary data. it entailed distributing closed-ended structured questionnaires. the quantitative data was based on five closed-ended likert scale questionnaires with ordinal data measured on a scale of 1 (strongly disagree) to 5 (strongly agree) (strongly agree). a non-probability sampling technique was used for this study, applying a convenience sampling technique. the researcher intended to analyze roughly 55 enterprises that manufacture food and beverage in durban (nzama et al., 2022; robbins & velia, 2015). the study's sample size was 32 food and beverage production enterprises multiplied by the four chosen respondents (financial managers, management accountants, factory accountants, and chief accountants). it used 852 a sample size of 128 respondents from durban's food and beverage manufacturing enterprises. survey questionnaires were delivered to the 128 respondents from the sampled food and beverage manufacturing enterprises: 4 respondents were sampled and selected from each of the 32 firms chosen. the researcher contacted the responders through email and explained the purpose of the study. the email address of each responder was gathered from their webpage, and each candidate discovered was encouraged to join through email. however, four (4) of the questionnaires were improperly filled when they were returned, resulting in a total sample of 124. the statistical package for the social sciences (spss) was used to collect and analyze data from survey questions. result and discussion respondent’s profile. the demographic characteristics of a study sample were examined; see table 1. table 1. background information item description frequency percent job designation financial managers management accountants factory accountants chief accountants 31 32 31 30 25% 28.8% 25% 24.2% level of education diploma/bachelor’s degree honor's degree/ btech master’s degree doctoral degree 16 54 29 25 12.9% 43.5% 23.4% 20.2% employment experience 0-5 years 6-10 years 11-15 years 16-20 years >21 years 11 25 36 36 16 8.9% 20.2% 29% 29% 12.9% firm scale small medium large 57 39 28 46% 31.4% 22.6% source: data processed by author 2023 most of the respondents hold an honor's degree/btech qualification, with more than 70% having work experience of more than ten years. correlation and regression analysis influence of barriers to environmental sustainability on environmental management accounting on food and beverage manufacturing firms. pearson's correlation coefficient was utilized to demonstrate a link between environmental sustainability and environmental management accounting in food and beverage manufacturing companies. table 2 shows the results of the statistical analysis. table 2. correlation between barriers to environmental sustainability and environmental management accounting construct a construct b pearson’s correlation (r) p-value barriers to environmental sustainability environmental management accounting .250** <.0005 **correlation is significant at the 0.01 level (2-tailed) source: data processed by author, 2023 853 the pearson's correlation coefficient results in table 4.2 show a statistically significant association between environmental sustainability constraints and environmental management accounting in food and beverage manufacturing enterprises at (r = .250, p < 0.0005). the positive correlation suggests that constructs a and b have a direct relationship. in other words, as barriers to sustainability lessen, it will be simpler for food and beverage manufacturing enterprises to implement environmental management accounting practices. a regression analysis was then performed to determine the degree of influence between the two constructs. table 4.3 displays the outcome of the linear regression. table 3. linear regression barriers to environmental sustainability and environmental management accounting variables in the equation b beta t p-value r2 f df p-value constant 6.404 4.303 <.0005 .063 8.149 1; 122 <.05 barrier to sustainability .442 .250 2.855 <.05 dv – environmental management accounting predictor (constant) – barriers to sustainability source: data processed by author, 2023 the regression analysis results, summarized in table 4.3, show an r2 value of 0.063, indicating that environmental management accounting accounts for 6.3 % of the variance in environmental sustainability and that there is a significant positive linear relationship between constraints to environmental sustainability and environmental management accounting, f (1, 122) = 8.149, p<.05. constraints to environmental sustainability, an independent variable, is a major predictor of environmental management accounting., b= 0.442, p< 0.05. balasubramanian and shukla (2020) argue that challenges to environmental sustainability include a lack of ecological experts and sustainable suppliers, a lack of sufficient funding, high adoption costs, and a lack of knowledge and awareness. according to ghisetti et al. (2017), financial barriers and particular difficulties in gaining access to foreign funding sources pose substantial threats to the environmental capability of european union manufacturing smes. the lack of secure and competitive markets and a credible institutional backdrop heightens the uncertainties and dangers associated with environmental innovation investments, emphasizing the stifling nature of external financing limitations. between 2013 and 2017, álvarez jaramillo et al. (2019) examined the 50 most cited publications to assess the problems smes encounter when integrating sustainable development initiatives. the most typical roadblocks are a lack of cash, a high initial investment cost in implementing sustainable procedures, and a lack of knowledge. environmental management accounting (ema) was created to identify and record enterprise environmental operations' financial and non-financial consequences. environmental issues are integrated into regular accounting systems by ema. according to kapardis and setthasakko (2010), companies must find strategies to improve environmental performance while expanding their operations. the study also discovered barriers to establishing ema included a lack of organizational learning, limited environmental knowledge and skills, and management's incapacity to use environmental data. these barriers have an impact on both corporate environmental performance and the road to environmental and social sustainability. according to iredele and ogunleye (2017), ema barriers are classified as follows: managerial barriers, institutional barriers, attitudinal barriers, and financial constraints. the biggest impediment to implementing environmental management accounting in south africa was a financial barrier 854 (which comprises a lack of resources, non-consideration of environmental costs, and the efficiency of financial consideration). a further in-depth assessment of financial constraints indicated that ema practices in south africa are substantially impeded by the high costs associated with integrating ema into business processes and accounting systems. a prior study by muhammad jamil et al. (2015) also found that financial constraints, restricted resources, financial competence, and lack of attention to environmental costs are all challenges to ema procedures. environmental sustainability barriers and environmental management accounting barriers are comparable. it explains why the two variables have a positive association. when environmental sustainability constraints are addressed, the business can adopt environmental management accounting practices. conclusion this study aimed to investigate the impact of environmental sustainability constraints on environmental management accounting in food and beverage manufacturing enterprises. the study concentrated on businesses in durban, south africa. the overall goal was to assess whether resolving environmental sustainability constraints will have a favorable impact on the implementation of environmental management accounting practices in these industrial firms. a significant and favorable association was identified between environmental management accounting and barriers to environmental sustainability. the analysis confirmed the hypotheses stipulating that barriers to environmental sustainability detect the implementation of environmental management accounting practices in food and beverage manufacturing firms. the research also revealed that these barriers significantly predict implementing environmental management accounting. it can be concluded that resolving environmental sustainability barriers will enhance the adoption of environmental management accounting in food and beverage manufacturing enterprises. the preponderance of these businesses does not practice sustainability in their operations, which means that there are no policies in place to resolve this issue, so these companies will continue to operate in an unsustainable manner. food and beverage firms should utilize environmental management accounting because it is crucial in giving information that lowers the negative environmental consequences caused by their activities. it is advised that the south african government make sustainable practices mandatory for these organizations since this will assist management in decision-making. references adams, d., donovan, j., & topple, c. 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(2016). exploration of the barriers to implementing different types of sustainability approaches. procedia cirp, 48, 22-27. https://doi.org/10.1016/j.procir.2016.04.063 https://doi.org/10.1016/j.sbspro.2015.01.411 https://doi.org/10.1080/23311975.2022.2085368 https://doi.org/10.1108/sasbe-08-2018-0040 https://doi.org/10.1016/j.resconrec.2018.08.005 https://doi.org/10.1016/j.indmarman.2013.07.012 https://doi.org/10.1080/0969160x.2017.1395351 https://doi.org/10.1108/14502191011080836 https://doi.org/10.1016/j.procir.2016.04.063 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 430 electronic criminal trial reform that guarantees due process of law volume: 3 number: 2 page: 430 435 1fendy aditiya siswa yulianto, 2bambang sugiri 1,2master of law, brawijaya university, indonesia corresponding author: fendy aditiya siswa yulianto e-mail: fendyaditiya@gmail.com article history: received:2022-03-28 revised: 2022-05-25 accepted: 2022-07-19 abstract: this study examines how the reformulation of electronic criminal trials in indonesia ensures the correct legal process. the research approach used is normative juridical law research, namely by analyzing several primary kinds of literature such as legislation and legal theory to the views of scholars. the results of this study are that indonesia, as a state of law certainly in its judicial system, must obey the law. indonesia is currently trying to impose electronic trials in resolving several court cases through electronic media such as teleconferences. this activity is based on the legislation governing electronic criminal trials, such as perma number 1 of 2019, perma number 4 of 2020, the criminal code, and other related regulations. this regulation forms the basis for the implementation of electronic trials in indonesia with the primary objective of creating fast, simple, and inexpensive trials. however, the facts on the ground show that the problems related to the implementation of this activity are not only technical problems or facilities and infrastructure but also public doubts about the quality of the trial results. this phenomenon also occurs in countries that enforce electronic courts, such as the united states and the netherlands. therefore, there is a need to reformulate statements in legislation so that it not only focuses on creating a fast, simple and inexpensive judiciary but also needs to be emphasized to ensure the proper legal process occurs. keywords: reformulation, electronic courts, proper legal process cite this as: yulianto, f.a.s., sugiri, b. (2022) “electronic criminal trial reform that guarantees due process of law.” international journal of environmental, sustainability, and social sciences, 3 (2), 430 – 435. introduction the use of technology for justice is now a necessity. in indonesia, information technology is used to administer justice to realize a fast, simple, and low-cost trial. like state law, the government has an important role in administering government to citizens. governance must be based on regulations and oversight from internal and external agencies. along with the increasing prominence of information technology (it), digitalization, globalization, and modernization also make it borderless for several purposes (latifiani, 2021). the outbreak of the covid-19 pandemic since the end of 2019 has had not only a high death rate but also caused various other problems, both economic and social. facing this, governments in various countries are trying with all their efforts to minimize losses, both by reducing the number of casualties and overcoming economic problems in society (kristanti, 2022). the covid-19 pandemic has also affected the law enforcement process in indonesia, including the law enforcement process in courts. this is because the country is trying its best to overcome the covid-19 pandemic to save people's lives and reduce the spread of the pandemic. it is also feared that the courts can become a means of spreading this pandemic so that the cooperation agreement between the supreme court of the republic of indonesia is held via teleconference or using electronic media (rahman, 2021). access to justice must emphasize an accessible legal system that can create justice for all parties, individuals and groups. the legal system itself conforms to social justice and is available to citizens regardless of any social status (narrasati et al., 2021). the settlement of cases in indonesian courts has not gone according to expectations because the parties involved in the courts lack the capacity, consistency, and integrity to provide legal services seriously. one of the bad criteria can be international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 431 measured from some people's opinion that court services are still not optimal. this is shown by knowing the slow completion of cases, illegal levies, and the number of pending cases (putra, 2020). electronic or virtual courts are innovations made by the supreme court of the republic of indonesia. based on perma number 1 of 2019 and sema number 1 of 2020 in preventing the spread of covid-19 in the supreme court and lower judicial body, as last amended by sema number 6 of 2020. sema orders civil, religious, and state administrative cases to be tried through e-litigation, while for criminal cases, jinayat, and military crimes, the supreme court of the court ordered that it be carried out in court for cases where the defendant was detained and the period of detention was not extended again (mahardhika, 2022). the supreme court (ma) is also perma number 4 of 2020, which regulates how the implementation of the criminal process in criminal cases in the general court, military, and court environment using digital technology with electronic media (pidada, 2021). in the online trial, the problem is how the position/presence of the judge, who should be able to control the trial process, is not in the same room as the defendant. it is feared that this difference in location will weaken the judge's decision-making to be able to explore in-depth the hidden truth in a case. operational constraints in the availability of internet connections also have the potential to become obstacles in the implementation of criminal processes that are needed (putrijanti & wibawa, 2021). therefore, based on this background, it is very important to reformulate indonesia's existing electronic court policy to ensure a proper and correct legal process. based on this background, the researcher raised the research title, reformulation of electronic criminal courts that guarantees due process of law. methods this type of research is normative juridical law research. the normative juridical approach is research that examines the study of documents using various secondary data such as legislation, court decisions, and legal theory. it can be in the form of opinions of scholars. this research is built based on secondary data in the form of theory, meaning, and substance from various literature and laws and regulations, then analyzed by law and normative theory. descriptive analysis was chosen to be the analysis used in this study. by using this analysis, researchers can describe and analyze the problems that occur and the solutions that can be done at this time. the approach used is qualitative, so this research is a qualitative descriptive study. the aim is to obtain data about facts and issues that have occurred. this study will describe and explain the energy tax gap in indonesia and how predictive solutions can be used. result and discussion implementation of electronic criminal trials in indonesia digitization, powered by new information and communication technologies (icts) embracing systems such as virtualized mobility and analytics systems, promises to revolutionize how business is conducted in industrial value chains through the internet and technology. digitization has brought new perspectives to the government, especially using the internet to connect easily and provide fast information to the public. the conventional style of governance has been slowly diminishing but is still being applied for several reasons in government offices (safiranita et al., 2021). it refers to administrative procedures in all sectors when people can submit applications by filling in from anywhere to government offices. all offices are connected and integrated, making it easy to govern. this system requires proper administrative arrangements to support information exchange and collaboration in the e-government era. the government must provide and support the implementation of modernization in the justice system, especially for those seeking justice (mulyana, 2021). apart from the development of this evidence which arises as a result of the impact of technological developments, as well as developments in terms of service and settlement of cases in court, in 2018, there was an idea from the prosecutor's office to implement case digitization using the e-court application. e-court is part of the court's efforts to provide easy access to the public and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 432 justice seekers while also saving the plaintiffs' time, costs, and energy and making the courts more transparent, effective, and efficient (perbawa, 2021). this electronic trial has a legal umbrella as regulated in perma number 3 of 2018 concerning case management in electronic courts, and this is motivated by article 2 paragraph (4) of law number 48 of 2009 concerning judicial power which states that: seek justice and try to overcome all challenges and obstacles to achieve it. justice is simple, fast, and low cost. to realize a simple, fast, and low-cost judiciary, reforms are needed both in the field of administrative services and judicial administration (listyawati, 2020). this reform is expected to result in the implementation of law enforcement that provides satisfaction for justice seekers. this application has a positive impact on justice in indonesia. with this application, meetings between litigants and court employees are limited to minimize bribery crimes that are rampant in court. in addition, the application of this electronic trial can also minimize deficiencies in the judicial process in indonesia, such as acts of harassment against the court (contempt of court). the adoption of electronic courts is a good step toward modernizing the administration of justice in indonesia. however, there are still many challenges and problems to be faced. the government and law enforcement officers must take appropriate steps to provide the public and legal professionals with an understanding of electronic trials (pratiwi et al., 2020). the following is an image of a pyramid for implementing electronic-based criminal cases. figure 1. pyramid of enforcement of electronic-based criminal case trials. s source: (rahman, 2021) in an electronic trial, evidence is required in every trial, even in a civil or criminal trial. this is necessary to prove whether or not the suspect in the trial is guilty. the criminal procedure code uses the criminal procedure code as a guideline for conducting trials. therefore every step from the investigation to the adjudication is in accordance with the criminal procedure code, including looking for evidence (rahman, 2021). according to article 184 (1) of the criminal procedure code, legal evidence is: witness testimony; expert statement; letter; instructions; or defendant's statement. according to article 185 of the criminal procedure code, witness testimony is evidence presented by a witness in court or vice versa. article 1, number 27 of the criminal procedure code states that: witness testimony is one of the evidence in a criminal case in the form of witness testimony regarding an event that he heard, saw, and experienced himself by stating the reasons for his knowledge (perbawa, 2021). in the criminal justice system, indonesia has a strong commitment to implementing the miranda rules principles (jaya & wijanarko, 2021). in indonesia, the principle of miranda's rule has been accommodated in the criminal code, namely the right to obtain and contact legal counsel/advocates, and if not, then the right to provide legal counsel/advocates. the right to obtain legal aid is accommodated in article 54, article 55, and article 114 of the criminal procedure code. meanwhile, if unable to do so, the suspect has the right to legal advice given by the authorities or investigators (article 56, paragraph 1 of the criminal code) (kafrawi, 2016). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 433 electronic criminal court reformulation to ensure legal process the united states, to be precise, during the covid-19 pandemic on march 27, 2020, enacted the coronavirus aid, relief and economic security act (cares act). the cares act is a legal instrument that applies electronic media such as teleconferences to conduct trials of certain cases in court. this makes during the emergency period the us supreme court is abolished for a certain period (lumbanraja, 2020). some of the problems faced and encountered in implementing the cares act are similar to the practice of electronic courts in indonesia. the problem encountered is the lack of standardization of the application of this electronic cross, which raises many questions among the public who doubt the quality of the cares act itself (sherlock et al., 2020). not only in america, but digitizing justice has also been one of the priorities in judicial reform in the netherlands for several years. this leads, on the one hand, to the need to keep up with the digitization of society in general and, on the other, to a desire to improve the functioning of the judicial process. the netherlands has traditionally ranked highly internationally in internet and ecommerce penetration. recognizing the economic and social importance, the government has invested in digitalization in all sectors (sitompul, 2018). although the process at the dutch supreme court has been digitized, and the digital litigation system for civil and criminal cases has also been digitized, the rapid digitization of dutch courts initiated by the quality and innovation program stalled in 2018. this was due to serious problems related to poor governance. so the ministry of justice decided to stop digitization. however, apart from this, the need for electronic justice is increasing given the covid-19 pandemic (kramer et al., 2019). seeing the two phenomena that have occurred in several countries related to the implementation of electronic trials has brought a new face to the practice of criminal and civil justice in indonesia. the community also enthusiastically welcomed the implementation of this new regulation. although electronic courts were created to provide a more effective and efficient court service, the obligation to print all documents regulated by the chief justice's decree appears to hinder that goal from achieving its goals. the challenges faced by internal courts are quite severe, starting from the readiness of human resources, infrastructure, and the mentality of court officials. despite all that, what has been done by the supreme court should be appreciated as an effort to enforce the principles of a simple, fast, and low-cost judiciary, whose main target is the satisfaction of justice seekers and guaranteeing the legal process that occurs (kharlie & cholil, 2020). as is well known, perma number 4 of 2020 is the legal basis for conducting electronic trials in indonesia. several problems also occurred related to the implementation of this electronic judiciary, such as technical constraints and competence with the existing infrastructure. this is considered to significantly affect the quality of unfair and inappropriate decisions for both the victim and the convict. therefore, there is a need for reformulation of laws and regulations relating to the implementation and implementation of electronic courts in indonesia so that they do not only focus on the purpose of the trial, namely a fast, simple, and low-cost trial but must also focus on ensuring the occurrence of a due process of law or proper legal process. conclusion based on the discussion and research results, it is known that implementing electronic trials in indonesia, both criminal and civil trials is a must that needs to be done. this is even more urgent considering the covid-19 pandemic has changed the lifestyle of people around the world to continue to practice social distancing to break the chain of spreading new cluster viruses. however, in implementing the electronic criminal trial, several problems were found, such as the lack of competence, infrastructure, and technical problems that occurred. in fact, based on the principle of the implementation of electronic trials, namely perma number 4 of 2020, it is stated that this activity aims to produce fast, simple, and low-cost justice. however, the fact is that this fast, simple, and inexpensive trial is not enough to guide the implementation of this electronic judiciary in indonesia. reflecting on the electronic judiciary in america and the netherlands, indonesia has the same international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 434 problem: the emergence of public concern about the quality of court decisions so that the reformulation of the statement based on the electronic trial is very much needed, namely by adding a focused goal, namely to ensure the occurrence of due process of law or the proper legal process. references jaya, i., & wijanarko, d. s. (2021). kedudukan miranda rules dan penegakan hukumnya dalam sistem peradilan pidana di indonesia. jurnal hukum sasana, 7(2), 183-192. https://doi.org/10.31599/sasana.v7i2.671 kafrawi, m. f. (2016). application of the miranda principle in terms of presenting the legal counsel for criminal suspects in indonesia. pattimura law journal, 1(1), 51. https://doi.org/10.47268/palau.v1i1.8 kharlie, a. t., & cholil, a. (2020). e-court and e-litigation: the new face of civil court practices in indonesia. international journal of advanced science and technology, 29(2), 2206-2213. kramer, x., gelder, e. van, & themeli, e. (2019). e-justice in the netherlands: the rocky road to digitised justice. paper knowledge . toward a media history of documents, october, 1-20. https://doi.org/doi.org/10.2139/ssrn.3167543 kristanti, e. (2022). evaluasi capaian kinerja tahun 2020 dalam penerapan wfh di masa pandemi covid-19. equilibrium: jurnal penelitian pendidikan dan ekonomi, 19(01), 1. https://journal.uniku.ac.id/index.php/equilibrium latifiani, d. (2021). human attitude and technology : analyzing a legal culture on electronic court system in indonesia (case of religious court). jils (journal of indonesian legal studies) volume, 6(1), 157-184. http://journal.unnes.ac.id/sju/index.php/jils listyawati, p. r. (2020). the 2 th proceeding international conference and call paper. in m. ngazis (ed.), democracy in digital era: law govenance, sosial and economic perspective in asia, australia and dutch (pp. 91-98). the 2 th proceeding international conference and call paper. lumbanraja, a. d. (2020). perkembangan regulasi dan pelaksanaan persidangan online di indonesia dan amerika serikat selama pandemi covid-19. jurnal crepido, 02(juli), 46-58. https://doi.org/10.14710/crepido.2.1.46-58 mahardhika, v. (2022). an electronic court in the perspective criminal law reform. proceedings of the international joint conference on arts and humanities 2021 (ijcah 2021), 618(ijcah), 894-898. https://doi.org/10.2991/assehr.k.211223.154 mulyana, y. (2021). cultural developments in electronic law enforcement in criminal acts of theory in indonesia. journal sampurasun : interdisciplinary studies for cultural heritage, 7(1), 17-27. https://doi.org/10.23969/sampurasun.v7i1.4149 narrasati, d., pamungkas, y., & elthania, i. n. (2021). konsep e-litigation sebagai perwujudan penegakan indonesia. legislatif, 4(2), 133-144. perbawa, i. k. s. l. p. (2021). the application of artificial intelligence as evidence in the court. international journal of social science and business, 5(2), 180-184. https://doi.org/10.23887/ijssb.v5i2.36185 pidada, i. b. a. (2021). legal protection of the rights of the defendant in criminal trials through electronic media. nurani hukum, 4(1), 36. https://doi.org/10.51825/nhk.v4i1.11078 pratiwi, s. j., steven, s., & permatasari, a. d. p. (2020). the application of e-court as an effort to modernize the justice administration in indonesia: challenges & problems. indonesian journal of advocacy and legal services, 2(1), 39-56. https://doi.org/10.15294/ijals.v2i1.37718 putra, d. (2020). a modern judicial system in indonesia: legal breakthrough of e-court and elegal proceeding. jurnal hukum dan peradilan, 9(2), 275. https://doi.org/10.25216/jhp.9.2.2020.275-297 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 435 putrijanti, a., & wibawa, k. c. s. 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(2020). the coronavirus aid, relief, and economic security (cares) acttax relief for individuals and businesses (vol. 1). https://crsreports.congress.gov sitompul, j. (2018). improving the role of experts under indonesian criminal procedure law: lessons learned from the dutch legal system. indonesia law review, 8(1), 109-132. https://doi.org/10.15742/ilrev.v8n1.385 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 57 the influence of company size, financial distress, kap reputation on going concern audit opinion of manufacturing companies from bei volume 1 number 2 july 2020 page 57-61 i made wianto putra, putu gede wisnu permana kawisana faculty of economics and business, warmadewa university, indonesia corresponding author: i made wianto putra faculty of economics and business, universitas warmadewa, indonesia e-mail: permanaunwar@gmail.com article history: received: 2020-06-24 revised: 2020-07-15 accepted: 2020-07-23 abstract: the company's financial condition can show that the company can last for a certain amount of time. going concern audit opinion is defined as an opinion issued by the auditor based on an audit that has been conducted, in which there are doubts about the ability of a business in maintaining its continuity of life to continue its business as a business entity in the future. the purpose of this study is to empirically examine the effect of company size, financial distress, and kap reputation on going concern audit opinions on manufacturing companies on the indonesia stock exchange (bei) in 2016-2018. where the number of samples of this study was 31 companies with 3 years of observation with purposive sampling. data collection was carried out in this study with the study of documentation through the company's annual financial report or annual report obtained from the website www.idx.co.id. the method in this research is logistic regression analysis. from the results of the study, it can be concluded that company size and financial distress have a negative effect on ongoing concern audit opinion and public accounting firms' reputation has a not significant positive effect on ongoing concern audit opinion. keywords: company size, financial distress, reputation of public accounting firms, audit opinion cite this as: putra, i.m.w., kawisana, p.g.w.p (2020). the influence of company size, financial distress, kap reputation on going concern audit opinion of manufacturing companies from bei. international journal of environmental, sustainability, and social science, 1(2), 57-61. https://doi.org/10.38142/ijesss.v1i2.15. introduction the world capital market is growing rapidly. wherewith the capital market can make investors have a tool to measure the performance and financial condition in a company through financial statements that contain information in the form of financial position, financial performance, and cash flow of the entity that is useful in making investment decisions. statement of financial accounting concepts (sfac) no. 1 which explains the main purpose of the financial statements to provide useful information in making a business (business) and economy (paino, razali, & jabar, 2015; yang, liu, & mai, 2018). an investor buys company shares on the indonesia stock exchange (idx) asking to get profit from the increase in share price to be distributed in the future, as an investment. the survival of the company is important for those who have an interest in the company, especially investors. the existence of business entities in the long term aims to maintain the going concern (going concern) of the company. conditions and events experienced by a company can provide an indication of the going concern of the company, such as significant operating losses and occur continuously so that raises doubts about the survival of the company (lu & sapra, 2019; yudha & saputra, 2019). independent auditors will access the financial statements presented by the company. an independent auditor's assessment is used as a proof whether the company's financial statements reflect the actual financial condition or not so that the shareholders or interested parties can make the right decision (mantzari & georgiou, 2019; murti, trisnadewi, citraresmi, & saputra, 2018; zhang, zhou, & zhou, 2007). the purpose of the audit of the financial statements by the auditor is to obtain adequate confidence about the financial statements as a whole free from material misstatements, whether caused by fraud or error after the auditor has performed auditing tasks on the company's financial statements, the auditor can provide an opinion or audit opinion by the financial situation of the company being audited. going concern audit opinion is a modified audit opinion for the auditor's consideration in assessing the inability of the survival of a company to conduct its business. going-concern audit opinion symbolizes a negative signal for company survival so that it should be useful for investors, while non-going-concern opinion symbolizes a positive signal as a sign that the company is in good condition (lu & sapra, 2019). going concern audit opinion is something that is not expected by the company because it will have an impact on the decline of stock prices, mistrust of investors, creditors, customers, and employees of the company's management, as well as the company's difficulties in increasing loan capital. however, the phenomenon that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 58 occurs in the field shows that many companies go public where those who are supposed to receive goingconcern audit opinions instead accept fair audit opinions without exception. not even a few of the auditors who failed to give an opinion to the auditee, which is a situation where an unhealthy company but receives a qualified opinion (heliodoro, carreira, & lopes, 2016; mironiuc & robu, 2012). the size of the company is the size or extent of a company and is an indicator that can indicate the condition or characteristics of a company. the size of the company describes the size of the company that can be expressed by total assets (jennings & seaman, 1990). the greater the total assets and sales, the greater the size of a company. the size of a company can determine whether a company can continue its business life for a long time or not. stated that company size did not affect going concern audit opinion, and the size of the company affects the going concern audit opinion where the greater the size of the company, the greater the possibility of the company accepting going concern audit opinion (iatridis, 2018). the reputation of the public accounting firm (kap) is considered to influence going concern audit opinion. kap with a big four reputation is considered to have better independence and audit quality than kap with a non big four reputation. auditors who come from large kap have a good reputation so that audit quality and opinion giving will be by company conditions. big four kap is believed to have better knowledge and experience to decide on giving opinions regarding the company's survival. where the provision of going concern status is not easy because it is closely related to the auditor's reputation. the judgment of public accounting is often done either by the government or the public by looking at the condition of the company being audited or not bankrupt (lu & sapra, 2019; saputra, jayawarsa, & atmadja, 2019). agency theory. this theory is based on economic theory. in the field of accounting, namely agency theory, which is interpreted as a contract between the principal (the owner of the company is the majority shareholder) and the agent (in this case the company manager) to carry out company activities. principal as the owner of the company is obliged to provide facilities and funds for the company's operational needs, while the agent as the manager of the company is obliged to manage the company entrusted by shareholders, by increasing the company's value (jensen & smith, jr., 2005; yolles, 2019). the relationship between agency theory and going concern audit opinion is the agent (company manager) who has the task of carrying out and producing the company's financial statements as the responsibility of management which will later be used by the principal as the owner as a consideration in making a decision. agents as the party producing the company's financial statements must have their interests to optimize its performance that allows agents to manipulate data so that the resulting financial statements look good (sarwoko & agoes, 2014; ugwunta & ugwuanyi, 2019) signal theory explains that companies have the drive to provide financial statement information to external parties. company encouragement to provide information asymmetries of information between the company's management and the parties concerned with that information. signal theory suggests how companies should give signals to users of financial statements (xu, qin, dust, & direnzo, 2019). signal theory emphasizes the importance of the information provided by auditors on the company's financial condition. signal theory also helps the company (agent), the owner (precinct), and outside the company reduce information asymmetry by producing quality or integrity of financial statement information (busso, dinkelman, claudia martínez, & romero, 2017; murti et al., 2018). an audit opinion is a statement of opinion given by the auditor in assessing the reasonableness of the presentation of the client's audited financial statements. the audit opinion is the final part of an audit assignment and audit opinion depends on the audit findings. when formulating an opinion, the auditor needs to ascertain whether the financial statements are made in all material respects following the applicable financial reporting framework (lu & sapra, 2019; yang et al., 2018). the size of the company is the size or extent of a company and is an indicator that can indicate the condition or characteristics of a company. the size of the company describes the size of the company that can be expressed by total assets. the greater the total assets and sales, the greater the size of a company (iatridis, 2018; najib & rini, 2016). financial distress is a condition where the company experiences a decline in financial performance in which the company is still in a solvent but an illiquid condition where this is as a result of poor management and economic crisis (utami & silvia sutejo, 2012; yudha & saputra, 2019). companies are considered to experience financial distress if they meet several criteria, namely: (1) operational losses, (2) core losses, (3) negative retained earnings for the previous two years, and (4) negative working capital for the previous two years. the auditor's reputation is reflected by the size of the public accounting firm (kap). large kap has a higher incentive to avoid things that can damage their reputation compared to smaller kap. going concern assessment is closely related to the reputation of the public accounting firm (kap). the auditor will remain objective in issuing an opinion, if the auditor sees the difficulties of an entity in continuing its operations, the going concern audit opinion will still be issued by the auditor even though the auditor is in a non-big four kap (irianto, novianti, & wulandari, 2014; wang, lin, & cho, 2018; yudha & saputra, 2019). the size of the company is the size or extent of a company and is an indicator that can indicate the condition or characteristics of a company. the size of the company describes the size of the company that can be expressed by total assets. the greater the total assets and sales, the greater the size of a company. according to the research the results of the audit tenure research and company growth have a negative effect, company size and previous audit opinion do not affect, while the reputation of kap and opinion shopping has a positive effect on going concern audit opinion. from the results of testing the size of the company does not affect the going-concern audit opinion. research examines the analysis of the influence of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 59 financial distress, company size, solvency, and profitability on the acceptance of going concern audit opinion showing that partially financial distress does not have a positive effect on going concern audit opinion, company size does not harm on going concern audit, solvency has a positive effect on going concern audit opinion and profitability harms going concern audit opinion. from the results of testing the company size does not harm going concern audit opinion. financial distress is a condition where the company experiences a decline in financial performance in which the company is still in a solvent but an illiquid condition where this is as a result of poor management and economic crisis. financial distress ( financial difficulties) the company occurred before bankruptcy (saputra, jayawarsa, et al., 2019; saputra, trisnadewi, anggiriawan, & kawisana, 2019). according to research examining the analysis of the influence of financial distress, company size, solvency, and profitability on the acceptance of going concern audit opinion show that partially financial distress has no positive effect on going concern audit opinion, company size has no effect negative towards going concern audit opinion, solvency has a positive effect on going concern audit opinion and profitability harms going concern audit opinion. from the test results, financial distress does not have a positive effect (ardiyanti & supriadi, 2018; lu & sapra, 2019; yudha & saputra, 2019). the reputation of the public accounting firm (kap) is considered to influence going concern audit opinion. kap with a big four reputation is considered to have better independence and audit quality than kap with a non-big four reputation. auditors who come from large kap have a good reputation so that audit quality and opinion giving will be following company conditions. big four kap is believed to have better knowledge and experience to decide on giving opinions regarding the company's survival. according to the research, the results of the audit tenure and company growth have a negative effect, the size of the company and previous audit opinions do not affect, while the reputation of kap and opinion shopping has a positive effect on going concern audit opinion. the test results show that kap's reputation has a positive effect on going concern audit opinion. that influence going concern audit opinion in manufacturing companies in 2011-2014 indicating that based on the analysis conducted in this study, it can be concluded that bankruptcy prediction (z-score) does not affect going concern audit opinion, company growth (pp) does not affect the going concern audit disclosure, kap reputation (ra) affects the going concern audit opinion disclosure, the previous year's audit opinion (po) affects the disclosure of going concern audit opinion, client size (size) influences the audit opinion going concern. from the results of testing the reputation of the kap has a significant effect on going concern audit opinion (naukoko, 2014; yudha & saputra, 2019) method the population in this study are manufacturing companies listed on the indonesia stock exchange (idx) during the period 2016 to 2018. the sampling process uses a purposive sampling method. the company specific criteria (auditee) that were sampled in this study are as follows: the company has been listed on the idx from 1 january 2016 to 31 december 2018. the delisting company from idx during the research period. the company issued consecutive financial statements during the study period (2016-2018). the company has financial statements audited by an independent auditor during the study period the company experiences financial distress, namely the company has a negative net profit after tax in the two periods of financial statements. based on the sample criteria obtained were 93 sample financial statement logistic regression analysis logistic regression is a regression used to test whether the probability of occurrence of the dependent variable can be predicted with the independent variable. the data analysis technique used in this study is logistic regression analysis using spss program. logistic regression is used because the dependent variable is dichotomous (companies that get going concern audit opinions and companies that do not get going concern audit opinions (saputra, subroto, rahman, & saraswati, 2020). results and discussion this research was conducted at several manufacturing companies listed on the indonesia stock exchange in 2016-2018 through the resourced data www.idx.com. the dependent variable (y) in this study is the going concern audit opinion. this variable is measured using a dummy variable, where the company that receives the going concern audit opinion is coded 1 while the non-going concern audit opinion is coded 0. the going concern audit opinion data in this study in 2016 there were 22 companies given code 1 and 9 companies were given code 0 out of 31 companies. in 2017 26 companies got code 1 and 5 companies got code 0. and in 2018 29 companies got code 1 and 2 companies got code 0. the independent variable (x) in this research is company size (x1) measured by natural log ( ln) of total assets. the highest data on the variable size of this company that has the highest assets per year in 2016 was 17.22% in 2017 which was 17.18% and in 2018 which was 17.17%. financial distress (x2) is measured by a bankruptcy prediction model or z-score. the highest data variable financial distress in 2016 was 11.66% in 2017 which was 12.90% and in 2018 it was 11.20%. and kap's reputation is measured by a dummy variable where the value of 1 is for kap incorporated in the big four and the value of 0 for kap that is non the big four. data collected from 2016-2018 shows that out of 31 companies per year, 10 companies received a score of 1 and 21 companies received a score of 0. from the results of the research sample selection process, there were 93 companies for 3 periods. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 60 the first hypothesis (h1) this test aims to determine the effect of company size on going concern audit opinion. the probability of firm size shows a significance value of 0.218> 0.05. this means that the company size variable partially does not significantly influence the going concern audit opinion of the company, so the one hypothesis is rejected (lu & sapra, 2019; yudha & saputra, 2019). the second hypothesis (h2) this test aims to determine the effect of financial distress on going concern audit opinion. the probability of financial distress shows a significance value of 0.697> 0.05. this means that the financial distress variable partially does not significantly influence the going concern audit opinion of the company, so hypothesis two is rejected (ardiyanti & supriadi, 2018; yudha & saputra, 2019). third hypothesis (h3) this test aims to determine the effect of kap's reputation on going concern audit opinion. kap reputation probability shows a significance number 0.998> 0.05. this means that the kap reputation variable partially does not significantly influence the going concern audit opinion of the company, so hypothesis three is rejected (lu & sapra, 2019; yang et al., 2018). conclusion based on the data obtained and the results of the analysis and discussion that has been carried out on the problem using the logistic regression method, the following conclusions can be drawn: the size of the company has a significant negative effect on going concern audit opinion of manufacturing companies listed on the indonesia stock exchange (idx) from 2016 through 2018. financial distress has no significant negative effect on going concern audit opinion of manufacturing companies listed on the indonesia stock exchange (idx) from 2016 through 2018. kap's reputation has not a significant positive effect on going concern audit opinion of manufacturing companies listed on the indonesia stock exchange (bei) from 2016 through 2018. suggestions based on the conclusions and the results of the research, the paper given to the next (future) researcher is as follows: for the next researcher to add other variables to be investigated related to going concern audit opinion such as auditor switching, debt default, audit quality, and so on. can increase the number of samples with a longer number of observations and use companies from different sectors. investors and prospective investors are advised to be careful in choosing companies to invest and it is also advisable to pay attention to the company's audit opinion given by the auditor to see the going concern concerned by observing the audit opinion in the previous year. the company should be able to know the signs of the company's survival so that the company can take policy as soon as possible to avoid the company's survival problem. reference ardiyanti, a., & supriadi, y. n. 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(2007). audit committee quality, auditor independence, and internal control weaknesses. journal of accounting and public policy, 26(3), 300–327. https://doi.org/10.1016/j.jaccpubpol.2007.03.001 977 reimagining climate change education as a panacea to climate emergencies volume: 4 number: 4 page: 977 987 benjamin damoah1 1faculty of education, walter sisulu university, south africa corresponding author: benjamin damoah e-mail: bdamoah@wsu.ac.za article history: received: 2023-04-04 revised: 2023-05-15 accepted: 2023-07-15 abstract: climate change education refers to educating people about the causes, effects, and solutions to climate change. it is a critical component of efforts to address the global climate crisis, as it helps individuals understand the need for action and empowers them to make informed decisions in their personal and professional lives. the paper argued that drastic measures are required to reduce climate change threats, a visible adversary that demands the same emergency reaction as the covid-19 pandemic. education is a response to rising worldwide environmental concerns in the twenty-first century. the world's environmental issues necessitate immediate attention to climate change education. this paper is based on the diffusion of innovation (doi) theory lensed with a transformative paradigm. it explores the inherent global risk to human health and environmental well-being and its implications for future natural disasters. as a result, this paper contends that an innovative approach to addressing the climate change threat through education is necessary. the paper proposed, among other things, a speedy response to climate change challenges through coordinated worldwide support for climate change education for sustainable development and the inclusion of climate change education in all sectors, integrating climate change education across all disciplines, focusing on social justice and equity, engaging with diverse perspectives, and encouraging action and advocacy. keywords: climate change education, climate emergencies, climate change crisis, emergency response, sustainable development. cite this as: damoah, b. (2023). “reimagining climate change education as a panacea to climate emergencies” international journal of environmental, sustainability & social science, 4 (4), 977 987. introduction climate change education refers to teaching and learning about the causes, impacts, and solutions to the global climate crisis. it aims to equip individuals with the knowledge, skills, and attitudes needed to take action to mitigate and adapt to climate change. climate change education can take place at all levels, from primary school to university, and can be integrated into various subjects such as science, social studies, and geography. it can also be delivered through informal education, such as community workshops and public awareness campaigns. climate change education typically covers topics such as the science of climate change, the impacts on ecosystems and human societies, the policies and actions needed to address the crisis, and the roles of individuals and communities in addressing climate change (hung, 2022). molthan-hill et al. (2022) contend that climate change education (cce) is important for several reasons. firstly, it helps to raise awareness and understanding of the urgent need to address climate change. it also provides individuals with the tools to take action to reduce their carbon footprint, advocate for policy change, and support community-based solutions. climate change education can also promote a more sustainable and equitable society by emphasizing the interconnectedness of social, economic, and environmental systems. climate change education is mailto:bdamoah@wsu.ac.za 978 essential for building a more sustainable and resilient future for all, and it is a key component of global efforts to address the climate crisis. the prevalence of the covid19 pandemic in 2020 dominated the global conversation, which relegated climate change issues. the climate change emergencies confronting the world today, including heatwaves, droughts, tropical cyclones, desertification, deforestation, flooding, and the depletion of the ozone layers because of human activities, have necessitated the call for rethinking how cce could be employed in the formal education and informal system (sharma, 2017). the recent climate emergencies, which include the heatwaves across european countries, have rekindled the need to address climate change issues head-on. over 15000 have been killed in europe because of a heatwave (garcía-león et al., 2021). cyclone freddy ravaged towns and cities of malawi in march 2023, the worst natural disaster the country has seen since 1991; floods killed over 1,000 people (new york times, 2023). the west coast, which has experienced two decades of drought, was pounded by a wet season, creating havoc on roads and endangering blufftop homes along the coast in southern california's orange county. the governor declared a state of emergency in 43 of california's 58 counties. this disastrous flooding affected over 130,000 homes and businesses (reuters, 2023). the recent heavy rains and storms in kwazulu-natal and eastern cape provinces wreaked havoc on homes and infrastructures, which claimed over 459 lives. it has exacerbated the pain of many impoverished south african homes. much must be done to educate the populace on their attitude toward the environment (ndlovu et al., 2021). human activities cannot be ruled out as one of the causal agents of climate change crises. attitudinal change is required to minimize the trend of climate change crises (botzen et al., 2021). it could be done through cce in both formal and informal sectors, which will equip the citizenry with the needed skills, values, attitudes, and principles to remedy environmental problems (kembara et al., 2020). social media digital platforms and the school curriculum could be used to educate citizens on climate change issues (vasconcelos & vasconcelos, 2022). the intensity and high incidence of storms, floods, droughts, and other predicted phenomena imply the likelihood of enormous disasters that may exceed present local and provincial response capacities in sub-saharan. in 2013, intergovernmental panel on climate change (ipcc) was established with the help of the world meteorological organization (wmo) and the united nations environment programme (unep). the ipcc provided relevant and scientific data on climate change issues. the numerous reports issued by ipcc have yet to gain any attention from a global perspective which has downplayed the seriousness of climate change. our environment is under severe threat, and human life is at stake, which requires much to be done to avert further destruction to humanity (stocker, 2014). the agenda 2030 framework, which supports the realization of sdgs, places a premium on global education, particularly sdg 4: "quality education. the significance of this goal is to ensure accessibility and equity of quality education and encourage opportunities for lifelong learning for all global citizens." sdg 4 involves seven targets and three mechanisms for implementation. the action plan to attain these sdgs seeks to bring global cohesion to improve national educational policies geared toward sustainable growth (unesco, 2015). the enforcement and implementation of sdg 4 principles will reinforce positive attitudes and values in global citizens to ensure sustainable development (do et al., 2020). world meteorological organization (wmo) and the united nations environment programme (unep) provide an objective source of scientific information on climate change (canton, 2021). using the crisis response viewpoint, we can end pointless discussions over whether climate change 979 is real and whether it calls for policy changes. there may be many topics for discussion or logical disagreement, but this fundamental reality is different. it entails concentrating on the facts supported by science that the climate is changing. it entails enhancing our understanding of the effects of climate change and continually enhancing attempts to monitor a changing climate precisely. it entails focusing assessment efforts on threats and hazards that can be logically determined using the strongest available scientific approach (schneider, 2011). as a result, organizations, communities, the media, and other interested parties must revitalize the need for cce at all scales. like the covid-19 outbreak, which sent shivers down the spine of the world economy, climate change emergencies should be tackled as an urgent concern. this paper explores current climate change emergencies using this premise as its foundation. this conceptual paper addressed certain climate change challenges that made it urgent for global leaders to take decisive action for mitigation, adaptation, and resilience. methods this paper contains concepts to help grasp climate change discourse and its consequences. in order to understand cce and new strategies for addressing climate change, we need to look at the diffusion of innovation theory. the background of the theory was examined, followed by the assumptions from which the case for successful climate change management was built. this article's meaning is derived from the element of innovation dissemination, which is backed by relevant literature. it is convenient since the transformative paradigm is the paper's driving principle. this viewpoint is also used as a guiding strategy in this argument. it is vital since the paper aims to discover how cce may transform climate change situations. according to jackson et al. (2018), the transformative paradigm (tp) encompasses examining solutions to the transformation of the climate change narrative by adopting cce in all sectors of society. result and discussion theoretical framework: the diffusion of innovation (doi) theory. the doi theory is appropriate for this paper because it tackles how an invention or a new way of doing things, such as employing cce, to ameliorate climate change crises. rogers defines diffusion as conveying innovations through certain channels within a social system over time. diffusion of innovation is a theory that explains how new ideas, products, and technologies spread through a population or social system over time. the theory was proposed by everett rogers in 1962 and has since been widely used in educational research. rogers advanced this theory in 2003 (nazari et al., 2013). according to the theory, adopting an innovation (i.e., a new idea, product, or technology) occurs in stages, and different groups of people within a population are more or less likely to adopt the innovation depending on various factors. the five stages of the diffusion process are: 1. knowledge: individuals become aware of the existence of the innovation. 2. persuasion: individuals seek information about the innovation to evaluate its potential benefits and drawbacks. 3. decision: individuals decide whether or not to adopt the innovation. 4. implementation: individuals begin to use the innovation. 5. confirmation: individuals evaluate their decision to adopt the innovation and decide whether or not to continue using it. the theory also identifies five key factors that influence the rate of adoption of an innovation: 980 1. relative advantage: the degree to which an innovation is perceived as better than the existing alternative. 2. compatibility: the degree to which an innovation is perceived as consistent with existing values, experiences, and needs of potential adopters. 3. complexity: the degree to which an innovation is perceived as difficult to understand or use. 4. trialability: the degree to which an innovation can be tested or experimented before adoption. 5. observability: the degree to which the results of an innovation are visible to others. by understanding these stages and factors, innovators can better understand how to introduce and promote their ideas, products, or technologies to increase their chances of widespread adoption. climate change education implementation in communities and institutions is a case of dissemination and significant innovation in education (buc & divjak, 2015). adopting innovative knowledge to address societal challenges is one of the key variables of doi. individuals are exposed to new environmental knowledge because of climate change education. cce is believed to be an innovative approach to dealing with global climate change crises. in this paper, institutions are viewed as social systems whose members contribute significantly to preventing new climatic calamities by adopting cce as an innovation in education. stakeholders, namely the government, civil society organizations, and school, plays a critical role in shaping environmental consciousness (damoah & adu, 2022). the approach towards innovatively tackling climate change emergencies would greatly contribute to climate change mitigation, adaptation, and resilience, as rogers's doi theory mentioned. climate change education would be a better platform to educate the populace on climate crises instead of the usual generalization of environmental issues. education undeniably imparts knowledge that makes people informed, which makes people take decisive action on climate change, then implement innovative ideas in their daily lives, which could be measured by individuals' environmental attitude towards nature. all these factors fit into rogers's doi, which supports cce. the paper then discussed how cce has been instrumental in the formal education system. climate change education in the school curriculum for sustainable development. education for sustainable development (esd) and cce originated primarily from environmental education (ee), which tries to instill in individuals the necessary information, skills, values, attitudes, and behaviors for environmental stewardship. while environmental concerns dominate esd, the idea has been expanded to include social and economic development. education is critical for long-term growth to occur. the united nations emphasizes the importance of quality education in achieving a more sustainable world. (woo et al., 2012). ee has gained significance due to current global environmental concerns and the 2015 adoption of the 2030 sdgs (saab, 2019). incorporating environmental, social, and economic issues into all decision-making processes is a critical element of esd. sustainability is deeply founded on integration, distinguishing sustainability from other policy types (stoddart, 2011). esd, in practice, according to emas (2015), demands the integration of economic, environmental, and social goals across sectors, geographies, and generations. thus, to achieve genuine esd, fragmentation must be eliminated; environmental, social, and economic issues must be integrated into decision-making processes. according to wals (2014), as esd concepts have advanced, the relationship between school and the environment has become a necessity rather than a luxury, necessitating the creation of a complete strategy based on sustainability principles. this technique incorporates a variety of values, knowledge, talents, and attitudes into activities and programs for all students, families, and school workers, both within and outside the classroom. because it is based on resource conservation and consumption pattern rationalization, it delivers many benefits, from physical and psychological 981 well-being to environmental protection. please take it in its broadest sense, and ee and cce are synonymous with esd (jickling & wals, 2012). education for sustainability development (esd) is critical to achieving sdg 4. it is critical to emphasize that the 2030 goals are backed up by robust policy support for esd due to education stakeholders' active participation in their creation and concern for esd and its integration into education. through expert symposia and other interactions, unesco is actively involved in exploring and defining the future of esd to ensure that it stays relevant to changing global, national, and local circumstances. esd must, among other things, adapt to changing circumstances and emerging trends, such as adopting esd as a lifestyle choice rather than a series of environmental or related problems by the younger generation (leicht et al., 2018). above all, the 2030 sustainable development agenda provides an opportunity to accelerate esd scaling and increase perceptions of its role as a cross-cutting instrument for all sdgs (leicht et al., 2018). there are reasons to anticipate that esd's future will be just as exciting as its past and present (leicht et al., 2018). esd can be used to help achieve all of the sdgs. to this end, the un general assembly's second committee adopted a resolution on esd in the context of the sdgs during its 74th session, affirming esd's role as an integral component of the sdg on quality education and a critical enabler of all other sustainable development objectives. with the ratification of the sdgs, the importance of education as a tool in the global debate on sustainable development has been reaffirmed. the 2012 united nations conference on sustainable development emphasized governments' commitment to mainstreaming sustainable development through promoting esd per the decade's goals (2005-2014). education and learning at all levels and social circumstances can only affect this necessary transformation (woo et al., 2012). following that, the rio+20 result document, the future we want, included firm commitments to education as critical for a green economy, employment and social protection, and overall sustainability (leicht et al., 2018). the growing policy support for esd is partly a result of an increased focus on challenges in education by stakeholders. it is consistent with a broader trend toward educational materials that tackle contemporary concerns rather than a narrow concentration on access to education and basic skills. the incheon declaration on education 2030's main objective is to transform lives through education, recognizing education's critical role as a primary driver of development and accomplishing the other proposed sdgs (the incheon declaration, 2015). besides the 2030 agenda, african countries have pledged to adopt agenda 2063, the african union's vision and action plan for a more prosperous africa in the next 50 years. the importance of the au agenda 2063 is recognized in the 2030 agenda for sustainable development, which incorporates it as a component. africa has made significant progress on the millennium development goals, which include expanding primary school enrolment, particularly among girls, increasing women's representation in national legislatures, and lowering infant and maternal mortality and hiv prevalence. in conjunction with the un country teams, undp has helped south africa to raise awareness of the sdgs among government officials, members of parliament, civil society, and corporate sector actors (undp, 2021). though many deliberations have been done on education for sustainable development, more needs to be noticed in developing environmental literacy among the citizenries. climate change education remains the conduit to sensitize our communities and schools on climate change crises. this paper then examines the impact of climate change emergencies. the impact of climate change. climate change is a significant global issue caused by increased greenhouse gases, primarily carbon dioxide, in the earth's atmosphere. the consequences 982 of climate change are far-reaching and affect both the environment and human society. environmental impacts of climate change include rising sea levels, more frequent and intense natural disasters, changes in precipitation patterns, ocean acidification, and loss of biodiversity. these changes affect the balance of ecosystems and lead to the extinction of various species. human impacts of climate change are equally significant and include increased health risks, displacement of people due to sea-level rise or natural disasters, economic losses due to reduced crop yields or loss of tourism, and conflicts over resources. low-lying regions and developing countries are especially vulnerable to these impacts. efforts to mitigate the effects of climate change involve reducing greenhouse gas emissions through increased use of renewable energy sources, energy efficiency, and sustainable agriculture and forestry practices. adaptation measures include building sea walls and other infrastructure to protect against rising sea levels and natural disasters and developing climate-resilient crops and livelihoods. the impacts of climate change are likely to become more severe in the coming decades, especially if global emissions continue to rise. therefore, individuals, governments, and businesses must take action to reduce emissions and increase resilience to climate change. extreme weather events such as heatwaves, droughts, flooding, winter storms, hurricanes, and wildfires are becoming more severe as the temperature rises by 1.1 degrees celsius. according to the world meteorological organization, the worldwide average temperature in 2019 was 1.1 degrees celsius, higher than in the pre-industrial period. 2019 marked the end of a decade of extraordinary global temperatures, receding ice, and record sea levels caused by greenhouse gases emitted by human activity. for over 20 days each year, 30% of the world's population is subjected to lethal heat waves. average temperatures for the five-year (2015-2019) and ten-year (2010-2019) periods are the highest on record. the year 2019 was the second warmest on record. the climate emergency events recorded in european, the americas, asian countries, and other parts of the world in 2022 have superseded what was witnessed in 2019. total greenhouse gas emissions, including land-use change, totaled 59.1 gigatonnes of carbon dioxide equivalent (gtco2e) in 2019. based on today's insufficient worldwide promises to cut climate-polluting emissions, a rebound in greenhouse gases from a return to high-carbon civilizations following the pandemic might drive 2030 emissions even higher perhaps up to 60 gtco2e (unep, 2020). action required to limit climate emergencies. limiting climate emergencies requires immediate and sustained action on multiple fronts, including: 1. reducing greenhouse gas emissions is the most critical step to limit climate emergencies. governments, businesses, and individuals must take concrete actions to reduce their carbon footprint. it can be achieved by transitioning to renewable energy sources, implementing energy efficiency measures, promoting sustainable transportation, and reducing food waste. 2. conserving and restoring ecosystems: ecosystems such as forests, wetlands, and oceans are critical in mitigating climate change. protecting and restoring these ecosystems can help absorb carbon dioxide and limit the effects of climate change. 3. investing in clean technology: developing and deploying clean energy technologies such as solar and wind power, energy storage, and electric vehicles can help reduce greenhouse gas emissions and promote sustainable development. 4. adapting to the impacts of climate change: even with significant efforts to reduce greenhouse gas emissions, climate change impacts will continue to be felt. therefore, it is crucial to develop adaptive measures to mitigate these impacts, such as improving infrastructure and developing early warning systems for extreme weather events. 983 5. encouraging international cooperation: climate change is a global challenge that requires coordinated efforts from all countries. encouraging international cooperation and partnerships can help share knowledge, resources, and technology to tackle the issue effectively. ultimately, limiting climate emergencies will require sustained efforts and commitment from all sectors of society, from individuals to governments to businesses. to keep global warming at 1.5°c, we must cut emissions by 7.6 percent annually until 2030. if countries had acted on this research twelve years ago, they would have been required to decrease emissions by 3.3 percent yearly. every year we fail to act, the complexity and cost of reducing emissions increase (christensen & olhoff, 2019). according to the ipcc, significant methane reductions will be required to help limit global warming to 1.5°c or 2°c. according to the international energy agency, existing technology may reduce over 75% of methane emissions, and up to 40% could be reduced at no net cost. conserving and restoring natural places on land and water is critical for reducing carbon emissions, accounting for one-third of the mitigation effort required over the next decade. because nature accounts for more than half of the global gdp, investing in nature-based solutions would reduce global warming and generate over $4 trillion in income for businesses and over 100 million new employment annually by 2030 (unep, 2020). a green covid-19 rebound might save countries 25% on emissions in 2030, putting the world on track to reach the 2°c targets (unep, 2020). nations committed in paris to a legally enforceable commitment to limit global temperature rise to no more than 2°c beyond pre-industrial levels. however, they also gave national promises to reduce or limit greenhouse gas emissions by 2030. it is referred to as the paris agreement. the initial 2015 commitments were inadequate to reach the aim, and countries evaluated and strengthened these pledges as a major goal in 2021. the amended paris agreement pledges were evaluated during the cop 26 climate change summit in glasgow, uk, in november 2021. it was the most significant intergovernmental gathering on the climate catastrophe since the paris agreement was signed in 2015 (bloomfield & steward, 2022). the success or failure of the glasgow summit declarations will have far-reaching ramifications for the whole planet. if nations cannot implement the required emissions reduction, it will rise to a near-impossible 15.5 percent each year in the next five years. because attaining this much faster decarbonization is unlikely, the world risks a global temperature increase of more than 1.5°c. any extra warming above 1.5°c will exacerbate the effects, endangering lives, food supply, livelihoods, and economies worldwide. countries are not on pace to keep their commitments. increased pledges can take various shapes, but they must all contribute to putting governments and economies onto a decarbonization path by setting net-zero carbon objectives and deadlines for achieving those ambitions (bloomfield & steward, 2022). climate change education for social transformation. climate change education is an essential tool for social transformation, as it empowers individuals and communities with the knowledge and skills to take action to address the climate crisis. here are some ways in which climate change education can contribute to social transformation: 1. raising awareness: climate change education can help raise awareness about the impacts of climate change and the urgency of taking action. it can mobilize individuals and communities to demand action from their governments and to take action themselves. 2. fostering critical thinking: climate change education can help individuals develop critical thinking skills to understand climate change's complex causes and impacts. it can help individuals challenge misinformation and make informed decisions about their actions and policies. 984 3. encouraging participation and action: climate change education can inspire individuals and communities to reduce their carbon footprint, advocate for sustainability policies, and support community-based solutions to climate change. 4. building community resilience: climate change education can help communities to develop resilience to climate impacts by building knowledge and skills in disaster preparedness, sustainable agriculture, and ecosystem restoration. 5. promoting sustainable development: climate change education can help individuals and communities understand the importance of sustainable development and the interconnectedness of social, economic, and environmental systems. it can help to promote a more sustainable and equitable future. the united nations educational, scientific and cultural organization (unesco) alluded to the following facts as the merits of climate change education. a) it assists individuals in understanding and responding to the effects of climate catastrophe by equipping them with the information, skills, values, and attitudes required to engage as change agents (unesco, 2022). b) the world community understands the need for education and training to combat climate change. the united nations framework convention on climate change, the paris agreement, and the related action for climate empowerment (ace) agenda call on governments to educate, empower, and engage all stakeholders and significant groups on climate change policies and activities (unesco, 2022). c) climate action is a primary thematic objective of esd for 2030, the worldwide framework for education for sustainable development during the next eight years. through its education for sustainable development initiative, unesco aims to make education a more fundamental and visible aspect of the worldwide response to climate change (unesco, 2022). climate change education is an essential tool for social transformation and can help to build a more sustainable and equitable future for all. conclusion while climate change education is important in addressing climate emergencies, it is important to recognize that it is not a panacea or a single solution to the problem. however, reimagining climate change education in a more holistic and integrated way can help make a significant difference in mitigating and adapting to the impacts of climate change. here are some ways in which climate change education can be reimagined to have a greater impact: 1. integrating climate change education across all disciplines: climate change is a complex issue that requires an interdisciplinary approach. integrating climate change education into all school subjects can help students to understand how climate change affects different aspects of their lives, from health to economics to social justice. 2. promoting experiential learning: hands-on and experiential learning opportunities can help students to understand the real-world impacts of climate change and to develop practical solutions to mitigate and adapt to those impacts. 3. focusing on social justice and equity: climate change disproportionately affects marginalized communities and exacerbates existing social inequalities. climate change education can help to promote social justice and equity by empowering students to understand and address the root causes of these disparities. 985 4. engaging with diverse perspectives: climate change education should engage with diverse perspectives and knowledge systems, including indigenous and local knowledge. it can help to promote a more holistic and culturally sensitive understanding of climate change. 5. encouraging action and advocacy: climate change education should empower students to take action and advocate for policies and practices that promote sustainability and address climate change. recommendation. in order to tackle the ongoing climate crisis, policymakers should consider implementing a comprehensive cce program. climate change is a pressing issue that affects everyone on the planet. environmental issues negatively impact people worldwide and all forms of biodiversity. environmental awareness may make it easier to live a sustainable life and develop conservation consciousness. it is common knowledge that effective environmental conservation and restoration depend on different levels, methods, and approaches practitioners use to interact with stakeholders. considering the impact of climate emergencies, it is recommended that the cce program be expanded to reach everyone. 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(2012). education for sustainable development: a review of characteristics of sustainability curriculum. oida international journal of sustainable development, 3(8), 33-44. https://www.unesco.org/en/education/sustainable-development/climate-change https://www.unesco.org/en/education/sustainable-development/climate-change https://doi.org/10.1007/978-3-030-91843-9_4 https://doi.org/10.1007/978-3-030-91843-9_4 https://doi.org/10.1016/j.jclepro.2013.06.007 250 the potency of lysinibacillus sp. in carbon fiber and zinc oxide nanoparticles mixture to suppress ralstonia solanacearum in vitro volume: 4 number: 1 page: 250 255 ifa dwi luthfiana1, hersanti hersanti2, fitri widiantini3 1,2,3faculty of agriculture, padjadjaran university, jakarta, indonesia corresponding author: luthfiana ifa dwi e-mail: ifadwiluthfiana@gmail.com article history: received: 2022-12-25 revised: 2023-01-10 accepted: 2023-01-17 abstract: ralstonia solanacearum is the cause of bacterial wilt on many solanaceous crops. the antagonistic bacterium can be used to control the pathogen biologically. lysinibacillus sp. was proven to be able to control r. solanacearum. carrier materials are needed to formulate the biopesticide besides the active ingredients. the carrier material used in this study was 5% of 80 mesh carbon fiber as the site for the bacteria to attach and enriched with zno nanoparticles (zno nps) as one of the plant micronutrients. the study's objective was to determine the concentration of zno nps that is viable for lysinibacillus sp. and able to suppress the in vitro growth of r. solanacearum. the antagonism test was carried out using a completely randomized design with 11 treatments and 3 repetitions. the results showed that the largest inhibition zone, 8,30 mm, was caused by the treatment zld (zno nps 1000 ppm + lysinibacillus) without carbon, and 2,12 mm in the treatment of zlka ( (zno nps 250 ppm + lysinibacillus + carbon fiber) with carbon. keywords: carbon fiber, lysinibacillus sp., r. solanacearum, zno nanoparticles cite this as: luthfiana, i. d., hersanti., & widiantini, f. (2023). “the potency of lysinibacillus sp. in carbon fiber and zinc oxide nanoparticles mixture to suppress ralstonia solanacearum in vitro.” international journal of environmental, sustainability and social science, 4 (1), 250 255. introduction ralstonia solanacearum, which causes bacterial wilt disease, is widespread in the tropic and subtropic regions (james et al., 2003). r. solanacearum has a broad host range and includes nearly 200 plant species in 33 different families. the hosts of r. solanacearum include tomato, chili, eggplant, tobacco, peanut, and many solanaceous weeds (semangun, 2004). one eco-friendly control that can be applied is to utilize an antagonistic bacterium such as lysinibacillus. in this study, lysinibacillus cku3 isolate was used. it was isolated from potato that was cultivated in cikajang, garut. lysinibacillus cku3 was proven to suppress the development of some diseases, such as soft rot (istifadah et al., 2016), bacterial wilt (hersanti, 2016) and damping off (istifadah et al., 2014). ant-antagonistic bacteria can be applied directly, but it has a short shelf life. therefore, efforts that can be used to maintain the condition of the biocontrol agent remain effective by formulating antagonistic bacteria in a carrier that can support the survival of the biocontrol agent over a more extended time (nawangsih et al., 2015). the formulation is a mixture of active ingredients, carrier materials and additives. kloepper & schroth (1981) stated that the application of live bacteria in plants requires a carrier that can maintain bacterial cell viability and is easy to apply. the carrier material can increase bacterial stability and shelf-life, protect bacteria against storage environments and provide an initial source of nutrients after application (el-hassan & gowen, 2006). in addition, the carrier material can also facilitate the application of biological agents onto plants (kloepper & schroth, 1981). in general, some carriers in formulations have many disadvantages, such as biological agents being easily decomposed and only surviving within a short period. carbon fiber is one of the ingredients that acts as a carrier material. joni et al. (2009) stated mailto:ifadwiluthfiana@gmail.com 251 that carbon fiber has the potency to be developed as a carrier material because carbon fiber can be attached by nano-sized minerals, which are added to the mixture of biopesticide as fertilizer. one of the nano-sized minerals that can be added to a biopesticide mixture as fertilizer is zno nanoparticles (zno nps). zinc is one of the nutrients needed by plants. zinc has a role in the formation of indole acetic acid (iaa), a hormone (auxin) that stimulates plant growth and development, and it is vital for plant physiological balance. zno has toxic properties when exposed to light because zno produces reactive oxygen species (ros) and releases zn2+ ions. zn2+ ions in low concentrations can function as a nutrient for bacteria, while at a higher concentration as an antibacterial (zhang & xiong, 2015). based on the description above, the authors chose the study's title, “the potency of lysinibacillus sp. in carbon fiber and zinc oxide nanoparticles mixture to suppress ralstonia solanacearum in vitro”. methods the research method through in vitro antagonism test of lysinibacillus cku3 in the formulation of carbon fiber and zno nps against r. solanacearum and chitinase test. the experiment was carried out 7 days after the formulation was mixed. the experiment was arranged in a completely randomized design consisting of 12 treatments and 3 replications. the treatments were (control, carbon fiber, zno nanoparticles, zno nanoparticles + carbon fiber, zla, zlb, zlc, zld, zlka, zlkb, zlkc, zlkd). the antagonism test was begun with spread inoculation of r. solanacearum suspension (107 cfu/ml) on the surface of the n.a. medium. filter paper discs (0.8 cm in diameter) were saturated with the treatment mixtures (1010 cfu/ml) and allowed to stand overnight. then they were placed on the n.a. plates that had been inoculated with r. solanacearum, and incubated at 37 °c for 3 x 24 hours. the width of the inhibition zones was measured. the experiment was arranged in a completely randomized design consisting of 9 treatments and 3 replications. the treatments were (control, zla, zlb, zlc, zld, zlka, zlkb, zlkc, zlkd). the chitinase test uses a disk method in the colloidal chitin agar medium and filter paper. the chitinase test was carried out after the formulation was mixed. filter paper discs (0.8 cm in diameter) that were dropped 25 µl/disc of formulation were placed on the surface of the colloidal chitin agar and incubated at room temperature for 5-7 x 24 hours. the width of the inhibition zones was measured. result and discussion the results of the study showed the ability of the lysinibacilus cku3 in the carbon fiber and zno n.p.s mixture to suppress the growth of r. solanacearum was indicated by the inhibition zones around the filter paper discs on the medium (figure 1, table 1). source: processed by author, (2022) 252 figure 1. the inhibition zones. (a) mixture of lysinibacillus cku3, carbon fiber and zno n.p.s (250 ppm, 500 ppm, 750 ppm) 24 hours after application, (b) mixture of lysinibacillus cku3 and zno n.p.s (250 ppm, 500 ppm, 750 ppm, 1000 ppm) 96 hours after application. the data in table 1. shows that all treatments inhibited the development of the pathogen r. solanacearum except the treatment of zno nps 250 ppm, zno nps 250 ppm + carbon fiber, zla (zno nps 250 ppm + lysinibacillus cku3), and zlb (zno nps 500 ppm + lysinibacillus cku3). single treatment of zno nps 250 ppm did not cause any inhibition zone. it indicates that zno n.p.s can not inhibit the in vitro growth of r. solanacearum. at the same time, a single treatment of carbon fiber caused the inhibition of r. solanacearum with an inhibition zone of 3.35 mm. carbon fiber is suspected of having anti-bacterial properties both against pathogenic bacteria as well as antagonistic bacteria. the results also showed that the treatment of a mixture of zno n.p.s + carbon fiber + lysinibacillus cku3 formed the inhibition zones 24 hours after application. however, the width of the inhibition zone did not increase over time. the width of inhibition zones caused by treatment of ly bacillus cku3+ zno n.p.s increased daily. the mixture of zno n.p.s and carbon fiber did not show any inhibition, likely with the addition of zno nanoparticles on carbon fiber causing carbon fiber to be inactive and inhibiting the growth of r. solanacearum. table 1. width of the inhibition zones on 7 days after incubation. no. treatments inhibition zone width (mm) 1. control (lysinibacillus cku3) 7,95 b 2. carbon fiber 3,35 ab 3. zno nanoparticles 0 a 4. zno nanoparticles + carbon fiber 0 a 5. zla (zno nps 250 ppm + lysinibacillus) 0 a 6. zlb (zno nps 500 ppm + lysinibacillus) 0 a 7. zlc (zno nps 750 ppm + lysinibacillus) 4,71 ab 8. zld (zno nps 1000 ppm + lysinibacillus) 8,30 b 9. zlka (zno nps 250 ppm + lysinibacillus + carbon fiber) 2,12 ab 10. zlkb (zno nps 500 ppm + lysinibacillus + carbon fiber) 1,40 ab 11. zlkc (zno nps 750 ppm + lysinibacillus + carbon fiber) 0,69 a 12. zlkd (zno nps 1000 ppm + lysinibacillus + carbon fiber) 0,52 a * the numbers followed by the same letters in the column are not significantly different according to the duncan multiple range test at 5% source: author, 2022 the results showed that the treatment that produces the highest inhibition zone was zld (zno nps 1000 ppm + lysinibacillus), which was 8.30 mm in the treatment without carbon, and zlka (zno nps 250 ppm + lysinibacillus + carbon fiber) which was 2,12 mm in the treatment with carbon. the inhibition zone in the treatment with carbon fiber produced a smaller inhibition zone. however, it was formed faster, i.e., 24 hours after application, while the inhibition zone in the treatment without carbon was formed longer, i.e., at 96 hours (4 days) after treatment. the inhibition zone can be seen in figure 1. the time difference in the formation of inhibition zones between the treatment of the mixture of zno n.p.s + lysinibacillus and the mixture of zno n.p.s + lysinibacillus + carbon fiber may be caused by the utilization of carbon by the bacteria for their growth. therefore, the presence of carbon fibers might increase the ability of lysinibacillus to produce an inhibition zone faster than the treatment without the carbon fiber. 253 lysinibacillus cku3 is an endophytic bacterium that can degrade chitin (figure 2). the chitinolytic activity was shown by the formation of clear zones around the lysinibacillus cku3 colonies that could be seen at 96-120 hours after the bacteria were cultured and incubated on a medium containing colloidal chitin as a carbon source. tsujibo et al. (1999) stated that the chitinase enzyme produced by bacteria degrades chitin into chitobiose which will be transformed into a source of carbon (energy) and nitrogen. source: processed by author, (2022) figure 2. clear zone caused by lysinibacillus in the colloidal chitin medium. brzezinska & donderski (2001) stated that each bacterium could degrade chitin differently, depending on several factors such as ph, temperature, incubation time, and substrate. the speed of diffusion and the type of chitinolytic enzyme excreted by bacteria into the medium influence the speed of formation of clear zones (apriani, 2008). the chitin degradation by the chitinase enzyme produces gicnac, which is at the beginning of fermentation used by bacteria for its life process. brzezinska & donderski (2000) stated that gicnac is a source of carbon and nitrogen for bacterial growth. the ability of lysinibacillus cku3 to degrade chitin in the different treatment mixtures can be seen in table 2. lysinibacillus cku3 mixed in zno n.p.s in various concentrations did not reduce its ability to degrade chitin, except for 500 ppm zno which the width of the clear zone in colloidal chitin-containing media was slightly narrower compared to other zno concentration treatments. however, the ability of lysinibacillus cku3 to degrade chitin was lost when the mixture was added with carbon fiber. no clear zone was detected on the colloidal chitin medium on the treatment of lysinibacillus cku3 in all the concentrations of zno n.p.s, and carbon fiber tested. the loss of the ability of lysinibacillus cku3 to degrade chitin is thought to be related to the presence of carbon fiber. the 5% carbon fiber added to the mixture of lysinibacillus cku3 and zno n.p.s became a carbon source and was utilized by lysinibacillus cku3 so that the bacteria did not degrade the chitin contained in the medium. allegedly lysinibacillus cku3 preferred to use carbon fiber, which was available earlier on the filter paper disc, rather than chitin which was available later on the medium. another possibility was that the mixture of zno n.p.s and 5% carbon fiber was not supportive to be used as a biopesticide formulation with active ingredient lysinibacillus cku3 because the chitinolytic activity of lysinibacillus cku3 was lost in the mixture. 254 table 2. the clear zone width formed in the chitinase test no. treatments clear zone width (mm) 1. control (lysinibacillus cku3) 3,018 c 2. zla (zno nps 250 ppm + lysinibacillus cku3) 3,075 c 3. zlb (zno nps 500 ppm + lysinibacillus cku3) 2,095 b 4. zlc (zno nps 750 ppm + lysinibacillus cku3) 3,125 c 5. zld (zno nps 1000 ppm + lysinibacillus cku3) 2,929 c 6. zlka (zno nps 250 ppm + lysinibacillus cku3 + carbon fiber) 0 a 7. zlkb (zno nps 500 ppm + lysinibacillus cku3 + carbon fiber) 0 a 8. zlkc (zno nps 750 ppm + lysinibacillus cku3 + carbon fiber) 0 a 9. zlkd (zno nps 1000 ppm + lysinibacillus cku3+ carbon fiber) 0 a * the numbers followed by the same letters in the column are not significantly different according to the duncan multiple range test at 5% source: author, 2022 aside from the loss of the ability of lysinibacillus cku3 to degrade chitin, the mixture of zno n.p.s and carbon fiber also reduced the antagonistic capability of lysinibacillus cku3, as indicated by the smaller size of the inhibition zone in all mixed concentrations of zno n.p.s + carbon fiber (table 2). the antagonistic activity was suspected between zno n.p.s and carbon fiber. in a previous study in which lysinibacillus cku3 mixed with silica n.p.s and carbon fiber, the inhibition was more significant when compared with lysinibacillus cku3 + nano silica observed at 24 hours after application (pawestri, 2017). conclusion conclusions from the results of the experiment, it can be concluded that: 1) lysinibacillus cku3 in the 5% carbon fiber and zno n.p.s formulation showed different suppression periods. the inhibition zones in the treatment with carbon were formed 24 hours after application, while the inhibition zones in the treatments without carbon were formed 96 hours after treatment; 2) the largest inhibition zone (8.30 mm) in the treatment without carbon was caused by the treatment zno nps 1000 ppm + lysinibacillus cku3, and zno nps 250 ppm + lysinibacillus sp. + carbon fiber 5% (2.12 mm) in treatment with carbon. references apriani, l. (2008). seleksi bakteri penghasil enzim kitinolitik serta pengujian beberapa variasi suhu dan ph untuk produksi enzim. indonesia: fmipa ui, depok brzezinska m., swiontek, & donderski, w. (2000). occurance and activity of the chitinolytic bacteria of aeromonas genus (poland: nicholas copernicus university, toruń). polish journal of environmental studies, 10(1), 27-31 el-hassan, s. a, & gowen, s. r. (2006). formulation and delivery of the bacterial antagonist bacillus subtilis for management of lentil vascular wilt caused by fusarium oxysporum f. sp. lentis (u.k.: the university of reading, reading). journal phytopathology, 154, 148-155. https://doi.org/10.1111/j.1439-0434.2006.01075.x hersanti, djaya l., fuser, m., & krestini, h. (2016). pengujian bakteri endofit dan plant growth promoting rhizobacteria (pgpr) untuk mengendalikan penyakit layu bakteri (ralstonia solanacearum) dan busuk daun (phytopthora infestans) pada tanaman kentang. prosiding seminar nasional pengendalian penyakit pada tanaman pertanian ramah lingkungan, 2, 269-276. https://doi.org/10.1111/j.1439-0434.2006.01075.x 255 istifadah, n., melawati, a., suryatmana, p., fitriatin, b. n. (2014). keefektifan konsorsium mikroba agen antagonis dan pupuk hayati untuk menekan penyakit rebah semai (rhizoctonia solani) pada cabai. agriculture science journal, 4, 337-345. istifadah, n., umar m. s., sudrajat, & djaya l. (2016). kemampuan bakteri endofit akar dan ubi kentang untuk menekan penyakit busuk lunak (erwinia carotovora pv. carotovora) pada ubi kentang. jurnal agrikultura, 27(3), p 167-172. https://doi.org/10.24198/agrikultura.v27i3.10880 james, d., girija, d., mathew, s. k., nazeem, p.a., babu, t. d., & varma, a. s. 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(2009). viabilitas rhizobacteri bacillus sp. duuc-br-ki.3 pada media pembawa tanah gambut disubtitusi dengan padatan limbah cair industry rokok. jurnal bioma, 11(1), p 30-39 tsujibo h., kondo, n., tanaka, k., miyamoto, k., bao, n., & imamori, y. (1999). molecular analysis of the gene encoding a novel transglycosylative enzyme from alteromonas sp. strain 0-7 and it’s physiological role in the chitinolitic system j. bacteriol, 81, 5461-5466. https://doi.org/10.1128/jb.181.17.5461-5466.1999 https://doi.org/10.24198/agrikultura.v27i3.10880 https://doi.org/10.1021/ie801812f https://doi.org/10.1007/bf02602840 https://doi.org/10.5897/ajmr10.159 https://doi.org/10.1128/jb.181.17.5461-5466.1999 718 effect of job demand, compensation, and personality traits on organizational commitment moderated by work by remote employees in the fast-moving consumer goods (fmcg) sector volume: 4 number: 3 page: 718 730 johannes johannes1, nandan limakrisna2, sarfilianty anggiani3 1,3faculty of economy and business, trisakti university, jakarta, indonesia 2persada indonesia y.a.i., university, jakarta, indonesia corresponding author: johannes e-mail: johannesyoslin@gmail.com article history: received: 2023-01-23 revised: 2023-03-16 accepted: 2023-05-15 abstract: this study aims to analyze the effect of job demand, compensation, and personality traits on organizational commitment, which is moderated by work by remote employees in the fast-moving consumer goods (fmcg) sector. this research method uses a quantitative approach, tested with structural. equation modelling-partial least squares (sem-pls). the sampling method uses judgment sampling by taking data from 555 permanent employees who have worked for at least 1 year in fast-moving consumer goods (fmcg) industrial companies. the results of the study show that there is a negative effect of job demand on organizational commitment. there is a positive effect of compensation and personality traits on organizational commitment. there is an effect of job demand on organizational commitment moderated by work by a remote employee, and there is no effect of compensation and personality traits on the organizational commitment moderated by work by a remote employee. keywords: job demand, compensation, personality traits, work by remote employee, organizational commitment. cite this as: johannes., limakrisna, n., anggiani, s. (2023). “effect of job demand, compensation, and personality traits on organizational commitment moderated by work by remote employees in the fast-moving consumer goods (fmcg) sector.” international journal of environmental sustainability and social science, 4 (3), 718 730. introduction the emergence of corona virus disease 2019, which has hit the world since the beginning of 2020, has become a big challenge that requires company management to develop creative and innovative ideas so that work processes and employee performance can be maintained and even improved, even though working in a pandemic. the world health organization (who) declared covid-19 a global pandemic on march 11, 2020. then, through the presidential decree of the republic of indonesia number 12 (keppres) of 2020, covid-19 was designated as a non-natural disaster for the spread of corona virus disease 2019 (covid19) as a national disaster (ihsanuddin, 2020). the indonesian government has made various efforts to prevent the spread of covid-19, some of which the government has made several policies such as the psbb and ppkm, which in essence, limit the movement of people's mobility, including, in this case, limiting the maximum number of employees who may be active in the office during the psbb and ppkm periods, this is what later gave birth to the phenomenon of working from home (work by remote employee). based on data from the central bureau of statistics, the spread of covid-19 has impacted the manufacturing industry in indonesia. the performance of the domestic manufacturing industry began to experience a sharp decline in march 2020, reflected in the weakening of the purchasing mailto:johannesyoslin@gmail.com 719 managers index (pmi) of the manufacturing sector from 51.9 in february 2020 to 45.3 in march 2020 and plunged to the lowest of 27.5 in april 2020. one of the biggest contributors to manufacturing growth is the fast-moving consumer goods (fmcg) sector. the indonesia stock exchange shows that most companies are in the food and beverage sector, namely 31 companies. one of the industrial sectors participating in implementing the workby-remote employee policy is employees working in the fast-moving consumer goods (fmcg) industry. work by remote employee is working remotely and digitally notifying that someone is working from home on a certain day or temporarily to minimize risks to the health and safety of those involved. according to rudnicka et al. (2020), the disadvantage for workers who use the work-by-remote employee system is that the company needs to provide a physical separation between work and personal time. in the end, the home becomes a dull work environment. it can reduce employee commitment which in turn impacts decreasing employee performance. research taborosi et al. (2020) found differences in organizational commitment between employees who work conventionally and employees who work from home (work by remote employee) in bosnia and herzegovina, montenegro, croatia, where employees who work remotely are more committed to the organization than conventional workers. furthermore, it was also found that employee engagement at work and loyalty to the organization was not affected by how employees work (conventionally or remotely). pt ichi tan indonesia, pt atri televisindo and pt bright food international are 3 companies engaged in the fast-moving consumer goods (fmcg) business. the three companies were selected as research samples in the fmcg industry because these three companies produce products in a similar category. the current phenomenon related to employee commitment is worrying because employee turnover is high. the high turnover rate reflects employee commitment that is not optimal serhan et al. (2021). high turnover occurred in 2019 and 2020. it is inseparable from the impact of covid-19, which has made many companies change or adapt human resource policies to increase efficiency. however, conditions are different in 2021, when companies have begun to adapt or be able to anticipate the impact of covid-19 so that turnover is low. job demand, compensation, and personality traits factors can affect organizational commitment. as stated in the research of truong et al. (2020), job demand can increase organizational commitment and impact employee creativity. furthermore, ashraf's research (2020) on university staff in bangladesh found that compensation positively impacts organizational commitment, and compensation also mediates the influence of demographic factors on organizational commitment. research by marchalina et al. (2021) found that personality traits positively affect organizational commitment among employees of companies listed on the kuala lumpur stock exchange (bskl), malaysia. similar research results were also found by ameer et al. (2022) if personality traits positively affect organizational commitment in companies in the information technology sector. the effect of job demand, compensation, and personality traits on organizational commitment also has inconclusive results, where research by lu et al. (2017) found that job demand had a positive effect on organizational commitment. ashraf's research (2020) on university staff in bangladesh found that compensation positively impacted organizational commitment. furthermore, personality traits also do not have conclusive results, as shown by research by sartori et al. (2021) on the sales workforce in italy, who found that the personality trait dimension which consists of five aspects, namely agreeableness, conscientiousness, extraversion, openness and neuroticism/emotional stability has a different effect on organizational performance. the role of organizational commitment as an intervening variable was also inconclusive, where setiawan's 720 research (2021) found organizational commitment to affect employee performance and knowledge sharing positively, and team conflict factors were shown to mediate the effect of organizational commitment on employee performance. however, different results were found by taufiqurrahman et al. (2021) that organizational commitment has no effect on employee performance, and organizational commitment does not mediate the influence of organizational culture on employee performance. the novelty of the idea or novelty of this study fills the research gap by involving organizational commitment as a dependent factor that is influenced directly or indirectly between job demand, compensation, and personality traits because organizational commitment has a significant contribution in meeting organizational goals and perfecting work according to the targets set by the company. high organizational commitment can motivate employees to work harder or be more involved, making it easier to manage job demand, compensation, and personality traits in the company environment. besides that, this study also analyzes how the role of work by remote working employees is a moderating factor in influencing the relationship between job demand, compensation, and personality traits on organizational commitment. thus, it will obtain a more comprehensive picture of how the influence of job demand, compensation, and personality traits on organizational commitment and see to what extent the implications of working conditions with the work by remote employee system can affect employee organizational commitment. therefore, researchers want to know the effect of job demand, compensation, and personality traits on organizational commitment moderated by work by remote employees in the fast moving consumer goods (fmcg) sector. methods the research uses a quantitative approach and explanatory methods to explain how variables are responsible for changes in other variables (cooper and schindler, 2014). the research was conducted by testing the hypothesis (hypothesis testing). according to ghozali (2018), hypothesis testing describes differences or other relationships between independent factors or groups of two or more factors in the same phenomenon. the research aims to determine the effect of job demand, compensation, and personality traits on organizational commitment with work by remote employees as moderator. the research was conducted cross-sectional because data were collected at once and only once (cooper and schindler, 2014) by distributing questionnaires to respondents, such as employees of fast-moving consumer goods (fmcg) industrial companies. the variables and their measurements are described in table 1 as follows: table 1. variable measurement variable dimensions statement indicator job demand source: (burr et al., 2019) quantitative demands i complete a backlog of work every day because the workload is distributed unevenly i often don't have enough time to complete all tasks i'm lagging behind in completing work cognitive demands i have to keep an eye on a lot of things at work my job, demands to remember many things my job demands to be good at sparking new ideas work places me in emotionally disturbing situations 721 my job demands having to deal with other people's personal problems emotional demands work places me in emotionally disturbing situations my job demands having to deal with other people's personal problems my job is emotionally demanding demands for hiding emotions i am required to treat everyone equally, even when i don't like it my job requires covering feelings i am required to be kind and open to everyone compensation source: (hasibuan, 2019) wages i am satisfied with the percentage of the amount of salary increase per year i always receive payment of salary from the company in a timely manner incentive i receive incentives (bonuses in the form of money and certificates of appreciation) in accordance with the sacrifices made allowances i received health benefits as expected i received the old age allowance as expected i receive a holiday allowance commensurate with the amount worked in a year facility i am satisfied with the facilities provided by the company compensation system the existing compensation system has been transparent benefits provided by the company are in accordance with the principle of fairness health insurance medical expenses for me and my family are covered by health insurance paid for by the company pension money the company provides pension money to each employee after the end of his working period personality traits source: (robbins dan judge, 2017). neuroticism i am a confident person i am someone who is not easily offended i am someone who is easily satisfied extraversion i feel happy to be around people i feel happy to be responsible i am an energetic person opennes to experience i am someone who likes to ask questions i am a creative person i am attracted to art and beauty agreeableness i am someone who easily believes i am an honest person i am someone who puts the common good first conscientiousness i am a competent person i am someone who is careful i am someone who obeys the rules organizational affective commitment i am very happy to spend the rest of my career at this 722 commitment source: (allen & mayer, 1990) company i like to share my company with my friends i feel the company's problems are my own sustainable commitment i was afraid of what might happen if i quit my job without having another job it would be very difficult for me to leave my company now, even if i wanted to source: author, 2023 the population in this study are employees of fast-moving consumer goods (fmcg) industrial companies. the sampling method used is non-probability sampling, which is a sampling technique that does not provide the same opportunity for each element (member) of the population to be assigned as a member of the sample (sugiyono, 2018). in this study, there were 555 respondents from 30 (thirty) fast-moving consumer goods (fmcg) companies, considering that these companies have relatively similar characteristics regarding the types of products sold and the number of assets and employees. the sample selection technique used is the judgment sampling method, where the sample is selected or determined based on the research objectives or the subjective opinion of the researcher (sugiyono, 2018). the sample criteria in this study are permanent sales employees who have worked for at least 1 year in a fast-moving consumer good (fmcg) industrial company. the researchers set the criteria for a particular sample of employees who worked for at least 1 year so that the assessment or respondents' answers to the statements in the questionnaire can fully describe the condition of the company under study. data analysis for the description of each variable uses the average (mean). in contrast, the influence analysis uses a structural equation model (sem) to evaluate hypotheses because it can compare various factors that depend on each other while explaining measurement errors in the process. comparison (hair et al., 2018). result and discussion hypothesis testing between constructs is done by bootstrap resampling. calculation of the hypothesis tested with smartpls 3.2.9 can be seen from the path coefficient value, namely the t statistic of the relationship between variables in the study. the hypothesis testing in this study was to compare the numbers in the t-statistics column with the required statistical limits, namely 1,640 as a t-table and 0.05 (one-tailed) as an alpha number (α). according to the current arrangement. if the tstatistic numbers > ttable and p numbers <α. then it shows that it meets the requirements so that ho is rejected or ha can be accepted. the test can be seen in table 2 as follows: table 2. hypothesis testing direct influence between variables hypothesis test original sample sample mean standard deviation tstatistic p-value results h1 job demand à organizational commitment -0,097 -0,105 0,035 2,757 0,006 received h2 compensation à organizational commitment 0,239 0,236 0,042 5,654 0,000 received h3 personality traits à organizational commitment 0,121 0,121 0,036 3,381 0,001 received source: the results of hypothesis testing with regression using smartpls 3.2.9 723 from the table above the estimation parameters testing the negative effect of job demand on organizational commitment (h1) obtained significant results with a standard deviation of 0.035, a coefficient value of -0.097, a t-statistic value of 2.757 and a p-value of 0.006. the values obtained have met the requirements for accepting the hypothesis where the statistical value is > 1.640 at a significance level of 0.05, and the p-value < 0.05 is even smaller than 0.01. so that h0.1 is rejected, or in other words, ha.1 is accepted. it means that job demand has a negative effect on organizational commitment. the estimation parameter testing the positive effect of compensation on organizational commitment (h2) obtained significant results with a standard deviation of 0.042, a coefficient value of 0.239, a t-statistic value of 5.654 and a p-value of 0.000. these values meet the requirements for accepting the hypothesis: a statistical value of > 1.640 at a significance level of 0.05 and a p-value < 0.05 or < 0.01. so that h0.2 is rejected, or in other words, ha.2 is accepted. it means that compensation has a positive effect on organizational commitment. the estimation parameter testing the positive effect of personality traits on organizational commitment (h3) obtained significant results with a standard deviation of 0.036, a coefficient value of 0.121, a t-statistic value of 3.381 and a p-value of 0.001. these values fulfill the conditions for accepting the hypothesis: the statistical value > 1.640 at the 0.05 significance level and the pvalue < 0.05, which is less than 0.01. so that h0.3 is rejected, or in other words, ha.3 is accepted. it means that personality traits have a positive effect on organizational commitment. table 3. hypothesis testing indirect influence between variables hypothesis test original sample sample mean standard deviation tstatistic p value result h4 work by remote employee strengthens the negative effect of job demand on organizational commitment 0,085 0,083 0,035 2,408 0,016 received h5 work by remote employee weakens the positive effect of compensation on organizational commitment -0,006 -0,011 0,052 0,108 0,914 rejected h6 work by remote employee weakens the positive effect of personality traits on organizational commitment 0,005 0,003 0,035 0,134 0,894 rejected source: hypothesis test results with regression using smartpls 3.2.9 the estimation parameter of work by remote employee testing in strengthening the negative effect of job demand on organizational commitment (h4) found significant results with a standard deviation of 0.035, a coefficient value of 0.085, a t-statistic value of 2.408 and a p-value of 0.016. these values fulfill the conditions for accepting the hypothesis: the statistical value > 1.640 at the 0.05 significance level and the p-value < 0.05. so that h0.4 is rejected, or ha.4 is accepted. it means that work by remote employee strengthens the negative effect of job demand on organizational commitment. the estimation parameter of work by remote employee testing in weakening the positive effect of compensation on organizational commitment (h5) obtained insignificant results with a 724 standard deviation of 0.052, a coefficient value of -0.006 with a t-statistic value of 0.108 and a pvalue of 0.914. these values do not meet the requirements for accepting the hypothesis where the statistical value is <1.640 at the significance level of 0.05, and the p-value is > 0.05. so that h0.5 is accepted, or in other words, ha.5 is rejected. it means that work by remote employee does not weaken the positive effect of compensation on organizational commitment. the estimation parameter of work by remote employee testing in weakening the positive effect of personality traits on organizational commitment (h6) shows insignificant results with a standard deviation of 0.035, a coefficient value of 0.005, a t-statistic value of 0.134 and a p-value of 0.894. these values do not meet the requirements for accepting the hypothesis where the statistical value is <1.640 at the significance level of 0.05, and the p-value is > 0.05. so that ha.6 is rejected, or in other words, h0.6 is accepted. it means that work by remote employee does not weaken the positive effect of personality traits on organizational commitment. this research explains in depth the 6 hypotheses proposed in the study. researchers tested the proposed hypotheses by using six independent, moderating, and dependent variables. independent variables include job demand, compensation, and personality traits. the dependent variable is organizational commitment. the moderating variable is work by a remote employee. the discussion is based on the results of path analysis using partial least square (pls) combined with descriptive statistical analysis. the discussion on research aims to provide answers to the formulation of research problems planned at a significant level related to the hypothesis and accompanied by an explanation. discussing the research results also involves theoretical and empirical studies, which are important factors in getting an overview of their contribution to testing the hypotheses proposed in the research. the hypotheses proposed in this study are as many as 6 hypotheses. the test results have shown that the overall hypothesis is significant. discussion of research results can be developed as follows: effect of job demand on organizational commitment. job demands are viewed as demands that drive mastery, personal growth, and future gain, and employees experience these demands as opportunities to learn, achieve, and demonstrate competence. on the other hand, requests for help hinder personal growth, learning, and goal attainment and are generally seen by employees as obstacles or barriers that hinder progress toward goals and effective performance (buitendach et al., 2016). the results of this test answer the first problem formulation related to hypothesis 1 (ha.1), namely, job demand has a negative effect on organizational commitment. it shows that the higher the job demand, the lower the contribution to increasing organizational commitment. the findings above align with the findings of park (2017), which revealed that job demand negatively affects organizational commitment in both cooperative employees and public companies (limited liability companies) in south korea. furthermore, doogajudhur & dell (2019) also obtained a negative effect of job demand on the organizational commitment of 400 permanent employees in various industrial sectors in mauritius. the results of this study also support the research of priyono et al. (2022) employees of bumn companies in indonesia that job demand has a significant negative effect on organizational commitment, where the higher the job demand, the lower the organizational commitment. in line with the findings of widyawaty et al. (2022) on employees of national private companies in indonesia that job demand has a significant negative effect on organizational commitment. effect of compensation on organizational commitment. giving the right compensation will have a positive influence on organizational commitment. the statistical test results answer the second problem formulation related to hypothesis 2 (ha.2) proposed in this study. it shows that 725 with the existence of compensation that helps realize the indicators above, a more positive organizational commitment is present in the organization. the more positive the value of organizational commitment that is present will influence the attitude and way of working personnel in a better direction. several empirical studies examine the relationship between compensation structure and organizational commitment, including kee et al. (2016), who found that financial compensation significantly positively affects organizational commitment in the malaysian banking sector. the same findings were expressed by suryani et al. (2019) found that compensation had a significant positive effect on organizational commitment in the cooperative and ukm office of bali province. similar research results were expressed by ashraf (2020), who stated that the compensation structure positively affected organizational commitment at the private university of dhaka, bangladesh. it is also supported by chai et al. (2019) that companies that provide fair compensation have a positive relationship with an organizational commitment to 844 employees in various industries in pennsylvania, usa. the effect of personality traits on organizational commitment. personality traits can contribute to the organizational commitment of every employee. employee personality predisposes to a high or low commitment to the company. the contingency role of two personality traits: employees' core self-evaluation and future focus. core self-evaluation is one of the key constructs for considering individual differences. it can help provide a clearer understanding of how organizational support in response to environmental disturbances influences changes in employees' affective commitment to the organization and, ultimately, work-related well-being. these results can answer the third problem formulation related to the third hypothesis (ha.3). namely, personality traits positively affect organizational commitment. according to allport (2016), personality is the sum of how a person acts and interacts with others. personality is the dynamic organization of a person's psychological systems that determine how they are uniquely adapted to their environment. research marchalina et al. (2021) obtained a positive effect of personality traits on organizational commitment in employees of companies listed on the kuala lumpur stock exchange (bskl) malaysia. ameer et al. (2022) also found the same study results. personality traits positively affect organizational commitment in companies in the information technology sector. the results also support korankye et al. (2021) in their research, where personality traits positively affect employees' organizational commitment at gcb bank in ghana. work by remote employees strengthens the negative effect of job demand on organizational commitment. the results of statistical tests show that there is a relationship between the effect of job demand on organizational commitment moderated by work by remote employees. this relationship is moderating where work by remote employee strengthens the magnitude of the negative effect of job demand on organizational commitment. in this case, the effect of work by the remote employee is closely related to achieving an increase in organizational commitment. job demand which is strengthened by the presence of work by remote employees, produces a negative effect that is even stronger on organizational commitment. it answers the eleventh problem formulation related to hypothesis 4 (ha.4): remote employees' work strengthens job demand's negative effect on organizational commitment. employees who work in fast-moving consumer goods (fmcg) companies who are used to working in the field will be increasingly pressured if they are forced to work remotely, thereby reducing employee commitment to the company. high levels of job demand that consumes employees' time and energy and increase stress reduce the quality of social exchange relationships, resulting in lower commitment (jong & ford, 2016). this study's results align with mary's research 726 (2020) that work by remote employees has a negative effect on the organizational commitment of private companies in europe. according to taborosi et al. (2020), if differences in conventional and teleworking work are observed, it can be assumed that remote workers have lower organizational commitment values because they do not directly interact with their colleagues and do not spend physical time with their co-workers. research (jamal et al., 2021) found that during the covid-19 pandemic, job demand significantly affected job stress, which could reduce organizational commitment in information technology companies in india. work by remote employees weakens the positive effect of compensation on organizational commitment. the statistical test results show no relationship between the effect of compensation on organizational commitment moderated by work by remote employees. the better the company is in providing compensation to employees with work by remote employees will not have an effect on organizational commitment. the statistical test results do not answer the twelfth problem formulation related to hypothesis 5 (ha.5) proposed in this study. the existence of work by remote employees does not trigger a reduction in the positive effect of compensation on organizational commitment to motivating employees or employees to do their jobs. employees who work for fast-moving consumer goods (fmcg) companies who work on a work-by-remote employee basis do not feel the lack of compensation given by the company, so it does not reduce the level of employee commitment to the company. it is as shown by the descriptive statistical test, which obtained an average value of 3.759, which means that employees consider the level of compensation provided by the company to be good enough so that working remotely or working from an office does not affect the level of employee commitment to the company. compensation is any form of compensation the company gives to its employees for the sacrifice of the employee concerned. when giving rewards, it must be remembered that they must be appropriate, fair, acceptable, rewarding, motivating, and based on need. giving compensation will benefit both parties, both the company and for employees (idris et al., 2020). previous research by kee et al. (2016) tested the relationship between compensation and organizational commitment in the malaysian banking sector. the findings of this study indicate that financial compensation has a significant positive relationship with organizational commitment. the results of other studies were also revealed by ashraf (2020), who stated that the compensation structure positively affects organizational commitment. work by remote employee does not weaken the positive effect of compensation on organizational commitment. these results are supported by descriptive statistical tests, which show that the effectiveness of employees working with the work by remote employee system could be more optimal in fast-moving consumer goods (fmcg) companies. 3,633. it is why work by remote employees does not play a major role in influencing the relationship between compensation and organizational commitment. work by remote employees weakens the positive influence of personality traits on organizational commitment. the statistical test results show no relationship between the influence of personality traits on organizational commitment moderated by work by a remote employee. current technology and work systems related to work by remote employees are considered to weaken the positive influence of personality traits. the higher the increase in work by a remote employee, the weaker the influence of the personality traits concerned and the worse the impact on organizational commitment. if it does not answer the thirteenth problem formulation related to hypothesis 6 (ha.6), work by remote employees does not weaken the positive effect of personality traits on organizational 727 commitment. employees working for fast-moving consumer goods (fmcg) companies work remote employee personality traits do not change when working for the company, so it does not reduce employee commitment to the company. it is shown by the descriptive statistical test, which obtains an average value of 4.076, which means that employees have a good personality, so working remotely or working from an office does not affect the level of employee commitment to the company. this condition is one of the factors why working with work by remote employees does not affect employee personality traits. employee personality traits predispose to a high or low level of commitment to the company. another study believes that the big five model, which characterizes individual behavior, can provide a satisfactory understanding of commitment because it combines all of a person's attributes (korankye et al., 2021). personality traits will have the greatest predictive validity when there is substantial variability in the performance of the criteria to be predicted so that rampant poor performance can enhance personality relationships (aarde et al., 2017). different results were found by farrukh et al. (2016), who revealed that personality traits have a significant effect on organizational commitment in malaysia. work by remote employee does not weaken the positive effect of personality traits on organizational commitment. these results are supported by the results of descriptive statistical tests, which show that the level of work effectiveness of employees who work with the work by remote employee system is not optimal in fast-moving consumer goods (fmcg) companies. it is shown by descriptive statistical tests of the average value of work by remote employees, only 3,633. it is why work by remote employees does not play a major role in influencing the relationship between personality traits and organizational commitment. conclusion in general, the conclusions of this study consist of 6 hypotheses. there are 2 indirect (moderation) hypotheses that are not supported. namely, work by remote employee weakens the positive effect of compensation on organizational commitment, and work by remote employees weakens the positive effect of personality traits on organizational commitment. in more detail, the conclusions from each direct and indirect influence can be seen as follows: there is a negative effect of job demand on organizational commitment. it is proven that increased workload has a negative effect on organizational commitment. it shows that job demand is a determining factor for generating organizational commitment. employees who feel job demand can reduce the creation of organizational commitment. in this case, it can be employee encouragement to maintain a job and show performance results as they should. there is a positive effect of compensation on organizational commitment. compensation provided by the company has a good influence on organizational commitment. it shows that compensation is a determining factor for generating organizational commitment. compensation done well will give the organization a positive image for its employees. employees will feel the organization has a high concern for all employees. it can increase organizational commitment. there is a positive influence of personality traits on organizational commitment. it is proven that each employee's personality traits influence organizational commitment. it shows that personality traits are a determining factor for the fulfillment or realization of organizational commitment. general characteristics inherent in a person, especially with the direction of good character and in accordance with work, will increase organizational commitment. there is an effect of job demand on organizational commitment moderated by work by remote employees. it is proven that the moderation of work by remote employees strengthens job demand's negative effect on organizational commitment. it states that moderation of work by 728 remote employees is a determining factor in the effect of job demand on organizational commitment. when observed, remote workers have a lower organizational commitment score. it is because they do not directly interact with their colleagues and do not spend physical time with their co-workers. there is no effect of compensation on organizational commitment moderated by work by remote employees. it is proven that moderation of work by remote employee does not weaken the positive effect of compensation on organizational commitment. it shows that moderation of work by remote employee is not a determining factor in the effect of compensation on organizational commitment. compensation is all the compensation the company provides employees, which are employee sacrifices. compensation will benefit both parties, both the company and employees. there is no effect of personality traits on organizational commitment moderated by work by remote employees. it is proven that moderation of work by remote employee does not weaken the positive effect of personality traits on organizational commitment. it shows that moderation of work by remote employee is not a determining factor in the influence of personality traits on organizational commitment. employee personality traits predispose to a high or low level of commitment to the company. personality traits will have the greatest predictive validity when there is substantial variability in the performance of the criteria to be predicted so that rampant poor performance can enhance personality relationships. references aarde, n., meiring, d., & wiernik, b. m. 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environment changed from in-person lessons to online classes during the covid-19 pandemic. the internet is a boundless sea of various information, both "positive" and "negative" information. this study aims to determine the influence of internet use on physics learning outcomes in terms of student learning styles (including visual learning styles, auditorial learning styles, and kinesthetic learning styles). this study was conducted on 314 junior high school students in tana toraja regency. data collection techniques in the form of questionnaires and documentation. the data from the study were analyzed using the spss version 22 computer application. the results showed: (1) there was a positive and significant influence of internet use on the learning outcomes of physics students at tana toraja regency junior high school; (2) there is no influence of internet use on physics learning outcomes in terms of the learning styles of junior high school students in tana toraja regency; and (3) the learning style that has the most decisive influence on the physics learning outcomes of junior high school students in tana toraja regency is the visual learning style with a total percentage of 33.8 and the real influence of internet use on learning outcomes in terms of the visual learning style of students of 82.9%. keywords: internet use, learning styles, learning outcomes. cite this as: karuru p. & para’pak,y, (2023).“ the effect of internet use on physics learning outcomes in terms of student learning styles.” international journal of environmental, sustainability, and social sciences, 4 (2), 557 569. introduction during the covid-19 pandemic, the learning process shifted from face-to-face to online. this automatically becomes an obstacle for teachers and students in learning. fortunately, at that time, information and communication technology had developed rapidly so that difficulties in learning could be overcome by utilizing the internet. this learning pattern automatically forces teachers to change their learning process from face-to-face to online learning using the internet. online learning utilizes the internet network and technology such as multimedia, videos, virtual classes, animated online text, voice messages, e-mail, telephone and online streaming videos. online learning requires students and teachers to communicate interactively by utilizing information and communication technology, such as computer media, cell phones and laptops with the internet. the learning system is carried out through a personal computer (pc), cellphone, or laptop connected to an internet network connection. teachers can do learning together at the same time using groups on social media such as whatsapp (wa), telegram, instagram, zoom application, google meet, or other media as learning media. this way, teachers can ensure learners follow the learning simultaneously, even in different places. teachers can also give measurable tasks on the objectives of the material presented to students. the internet is a global system of computer networks that provides a wide variety of information and learning resources. in addition, the internet also provides various applications that allow interactions such as one-to-one, one-to-many, and many-to-many interactions. mailto:perdikaruru8@gmail.com 558 the internet is a boundless sea of various information, both "positive" and "negative" information. therefore, before consuming information on the internet, internet users should observe, analyze, and select the information needed and junk information, especially if the information is related to education, which significantly impacts students. on this basis, it is significant for physics teachers in junior high schools to master the use of the internet in physics learning. this is by the contents of the annex to the regulation of the minister of national education (permendiknas) number 16 of 2007 concerning academic qualification standards and teacher competencies, which states that mastery of information and communication technology is one of the elements of pedagogic competence and professional competence that teachers must have. the positive influence of the internet for students is that those who write can publish it via blog. writing on the internet will be an all-time reference, in the hope that it can be helpful from generation to generation. of course, teachers prefer to use internet media to learn because it is exciting, practical and efficient. meanwhile, internet use's most dangerous negative influence is that students are addicted to playing games and others. this is also experienced by many students in schools from elementary to college without knowing their gender. students who use the internet often make them lazy to learn and even forget their duties and responsibilities as students. conditions like these can affect learners' concentration and learning outcomes, except those who use the internet properly. robin and linda (in deni, 2015: 28) explained that every student's tendency to use internet media is not only required to use it without abusing the site in it but regarding the activeness of each student to use the internet according to the needs of learning creativity. in general, using the internet makes it easier for students to obtain information through various facilities, such as downloading lesson materials and watching learning videos primarily related to physics material in junior high school (smp). supriyanto (2007:2) explained that using the internet in learning in schools helps students complete their knowledge, while teachers can look for innovative teaching materials. students can search for anything on the internet to increase their knowledge according to their respective learning styles. learning style is a cognitive, affective, and psychomotor behavior characteristic as an indicator that acts relatively stably for learners to feel interconnected and react to the learning environment (gobai, 2005:1). meanwhile, gunawan (2006: 139) explained that learning style is the way we prefer to do thinking activities, processing and understanding information. deporter & hernacki (2002) explain that learning style combines how students absorb and then organize and process information. a person's learning style is critical to developing performance at work, school, and in interpersonal situations. each child has more than one learning style used to achieve their goals. we can not force a child to learn in the atmosphere and way we want because each child has their type or style of learning. students can increase their knowledge by learning in terms of the internet and their respective learning styles to improve their learning outcomes. in general, learning styles consist of: visual learning styles, auditorial learning styles, and kinesthetic learning styles. visual learning styles access visual imagery, which is both created and remembered. this modality stands out because of colors, space relationships, mental portraits and images. a highly visual person may be characterized by: (1) being organized, paying attention to everything and maintaining appearance; (2) remembering images and preferring to read rather than read aloud. moreover, (3) requires an overarching picture and purpose and capturing details, remembering what is seen. in general, a visual learning style is a learning style that relies on its learning activities to the subject matter it sees. 559 auditorial learning styles access all kinds of sounds and words, created and remembered. music, tones, rhythms, rhymes, internal dialogues and sounds stand out here. a person who is highly auditorial can be characterized by: (1) his attention is easily divided; (2) speaking with a rhythmic pattern; and (3) learning by listening, moving lips/making a sound while reading. generally, auditorial learning styles rely more on their learning activities to the subject matter they hear. meanwhile, kinesthetic learning styles access all kinds of movements and emotions are created and remembered. movement, coordination, rhythm, response, and emotional and physical comfort stand out here. a person who is very kinesthetic often: (1) touches people and stands close together and moves a lot, (2) learns by doing, pointing at writing while reading and responding physically; and (3) remembers as you walk and look. in general, the kinesthetic learning style is a learning style that relies on learning activities to movements. according to bendler and grinder, 1981 (in de porter, 2000: 85), although most people have access to all three modalities, namely visual, auditorial, and kinesthetic, almost everyone tends to one learning modality that acts as a sieve for learning, processing and communication. whereas markova of 1992 (in de porter, 2000: 85) says people are not only inclined to one modality, they also take advantage of certain combinations of modalities that give them certain natural talents and shortcomings. everyone tends to one modality. teachers also have the same tendency to teach modalities as their learning styles. a learner will easily absorb information according to his learning style. sudjana (1991:22) states that learning outcomes are the abilities students have after their learning experience. nasution (1994:24) states that learning outcomes are a change that occurs in individuals who learn, not only changes in knowledge but also to form skills and rewards in the person who learns. from this understanding, it can be explained that learning outcomes are something that students achieve or obtain thanks to effort or thought, which is expressed in the form of mastery, knowledge and basic skills that exist in various aspects of life so that they appear to the individual. learning outcomes can also be defined as a result of one's learning process. learning outcomes are related to changes in the person who learns. the form of change as a result of learning is in the form of changes in knowledge, understanding, attitudes and behaviors, skills and ways to solve problems. however, is it true that using the internet and each other's learning styles will positively influence student learning outcomes, especially in physics lessons, which is inevitable that most students do not like these lessons? or does internet use negatively influence students with declining learning outcomes? based on the background of the problem above, the researcher is interested in conducting a study entitled "the influence of internet use on physics learning outcomes in terms of student learning styles." methods according to the study's objectives, it is classified as expose facto research. data obtained from internet use and learning outcomes (in the form of final semester exam scores) regarding students' learning styles. this study's population was all class viii junior high school students in tana toraja regency whose learning process used the internet. the study sample amounted to 25% or amounted to 314 people of the total population. this study had three variables: the use of the internet as a free variable, learning outcomes as a bound variable, and learning style as an intermediate variable. researchers took three types of data, namely non-test data (internet use and student learning styles) and learning outcomes test data. learning data using the internet and student learning styles are collected with instruments like attitude scales and learning outcomes data in physics report cards. 560 the instrument is given directly to learners who give answers by selecting one of the available answers to the attitude scale and documentation for learning outcomes. descriptive statistics are used to analyze data on internet usage, learning styles, and student physics learning outcomes, including mean values, standard deviations, variances, ranges, minimum values and maximum values. the data was analyzed using the help of the spss version 22 computer application.data on internet usage, learning styles, and learning outcomes of physics students with the score range used for each item is 1 – 4. the scores obtained for internet learning and learning styles are then converted into the following categorization: very frequent category = when > (m+1sd) moderate category = when (m-1sd) to (m+1sd) low category = when < (m-1sd) in addition to descriptive analysis, analytical techniques are used in data analysis requirements and research hypothesis tests. test data analysis requirements include normality tests and linearity tests. meanwhile, the research hypothesis test uses the anova and sobel tests. result and discussion internet usage. analysis of internet usage data was obtained from internet usage questionnaires given to students, and then the data was analyzed using the help of spss 22. for more details, the analysis of internet usage data is presented in table 1. table 1. score distribution, frequency, categorization, percentage of internet use no score frequency percentage category 1 > 83 140 44,59% very often 2 66 – 83 150 47,77% often 3 < 66 24 7,64% infrequently amount 220 100% source: author data based on table 1 above, it was found that there were 14 0 students out of 314 people who were categorized as using the internet very often with a percentage of 44.59, 150 students% who were categorized as using the internet frequently with a percentage of 47.77 %, and 24 students who were categorized as rarely using the internet with a perpercentage of 7.64.%. learning styles. the learning style data was analyzed from the learning style questionnaire given to students, and then the data was analyzed using the help of spss 22. data on learners' learning styles are presented in table 2. table 2. score distribution, frequency, and categorization of learners' learning styles no learning styles frequency percentage (%) 1 visual 152 48,41 2 kinesthetic 162 51,59 3 auditorial 0 0 sum 314 100 source: author data based on table 2 above, it can be seen that out of 314 students, there are 152 students or 48.41%, whose learning styles are classified as visual learning styles, and 162 students or 51.59%, whose learning styles are classified as kinesthetic learning styles. moreover, there are no learners whose learning style is classified as auditorial learning style. 561 the data was shown from a questionnaire consisting of 24 statement numbers, 10 statement numbers each about visual style, six numbers of auditorial learning style statements and eight numbers of kinesthetic style statements, which were distributed to 314 learners, and it turned out that most of the learners answered statements on visual styles agreeing and strongly agreeing with scores of 3 and 4. on kinesthetic statements also, some learners answered very much in agreement and agreed. while in auditorial style statements, learners tend to answer disagree and even disagree. learning outcome. analysis of physics learning outcomes data obtained from the report card scores of students after conducting a final exam. data on student learning outcomes are presented in table 3. table 3. distribution of scores, frequency, categorization, and percentage of learning outcomes no score frequency percentage (%) category 1 > 88 98 31,21 tall 2 76 – 88 153 48,73 currently 3 < 76 63 20,06 low amount 314 100 source: author data table 3 shows that out of 314 learners, there were 98 people or 31.21%, whose learning outcomes were categorized as high. 153, or 48.73% of learning outcomes, were classified as moderate, and 63 people or 20.06% of students whose learning outcomes were classified as low. the data shows that the physics learning outcomes of junior high school students in tana toraja regency are relatively good. test the linearity of internet use and physics learning outcomes. the results of testing the linearity of internet use and learning outcomes using the spss 22 application are presented in table 4. table 4. linearity test of internet use and learning outcomes source: author data based on the results of linearity testing in table 4.4 above, it was obtained that the signification value was 0.306 > 0.05. this means that internet usage and learning outcome variables have a linear relationship. test the linearity of internet use, visual learning styles, and physics learning outcomes. to determine whether the variables of internet use and learning outcomes have a linear relationship or are not significant in visual learning styles, the anova linear test and path analysis was carried out with the help of the spss 22 application. for analysis of the path, i can be seen in table 5. sum of squares df mean square f sig. learning outcomes * internet use between groups (combined) 715.758 14 51.126 6.468 .010 linearity 562.465 1 562.465 71.155 .000 deviation from linearity 153.293 13 11.792 1.492 .306 within groups 55.333 7 7.905 total 771.091 21 562 table 5. test the linearity of internet use and visual learning styles source: author data based on the results of linearity testing in table 4.5 above, a significant si value of 0.301> 0.05 was obtained, so it can be said that the variable of internet use with visual learning styles has a linear relationship. path ii analysis was carried out to find out whether internet use and visual learning styles have a linear relationship or not significantly to learning outcomes. the results of these tests can be seen in table 6. table 6. uji linearity of internet use and visual style toward learning outcomes source: author data based on the results of linearity testing using spss 22 in table 4.6 above, a signification value of 0.982> 0.05 was obtained. it can be said that internet use and visual learning styles have a linear relationship with student learning outcomes. test the linearity of internet use, kinesthetic learning styles, and physics learning outcomes. this linear test was to find out whether the variables of internet use, kinesthetic learning style, and learning outcomes have a linear relationship or not significantly. the anova linear test was carried out with the help of spss 22 and using path analysis. for the analysis of the path, i can be seen in table 7. table 7. test the linearity of internet use kinesthetic learning styles source: author data sum of squares df mean square f sig. visual style * internet use between groups (combined) 427.857 11 38.896 3.112 268 linearity 91.127 1 91.127 7.290 114 deviation from linearity 336.730 10 33.673 2.694 301 within groups 25.000 2 12.500 total 452.857 13 sum of squares df mean square f sig. learning outcomes * visual style between groups (combined) 220.014 8 27.502 .682 .700 linearity 172.593 1 172.593 4.278 .093 deviation from linearity 47.421 7 6.774 .168 .982 within groups 201.700 5 40.340 sum 421.714 13 sum of squares df mean square f sig. kinesthetic style * internet use between groups (combined) 95.875 4 23.969 1.284 .436 linearity 46.409 1 46.409 2.486 .213 deviation from linearity 49.466 3 16.489 .883 .539 within groups 56.000 3 18.667 sum 151.875 7 563 based on the results of linearity testing in table 7 above, a significance value of 0.539 > 0.05 was obtained. it can be said that the variable of internet use has a linear relationship with the kinesthetic learning style of students. the path ii analysis results were carried out to determine whether internet use and kinesthetic learning styles have a linear relationship significantly with student learning outcomes. the results of these tests can be seen in table 8. table 8. test the linearity of internet use and kinesthetic style on learning outcomes source: author data based on the two-track linearity test results in table 4.8 above, a significance value of 0.141 > 0.05 was obtained. it can be said that internet use and kinesthetic learning styles have a linear relationship with the learning outcomes of physics students. test the linearity of internet use, learning styles, and physics learning outcomes. the linear test aims to find out whether two variables have a linear relationship or not significantly. so the data test was carried out with the anova linear test with the help of spss 22. the results of the analysis of path i can be seen in table 9. table 9. test the linearity of internet use and learning styles source: author data based on the results of the linearity test in table 9 above, a significance value of 0.267 > 0.05 is obtained, so it can be said that internet use has a linear relationship with learning styles. for the analysis of path ii testing, the use of the internet and the learning styles of students on learning outcomes can be seen in table 10 table 10. test the linearity of internet use, learning styles, and learning outcomes sum of squares df mean square f sig. learning outcomes * kinesthetic style between groups (combined) 44.750 3 14.917 8.230 .035 linearity 32.726 1 32.726 18.056 .013 deviation from linearity 12.024 2 6.012 3.317 .141 within groups 7.250 4 1.813 sum 52.000 7 sum of squares df mean square f sig. learning styles * internet use between groups (combined) 468.856 14 33.490 1.564 .283 linearity 18.078 1 18.078 .844 .389 deviation from linearity 450.778 13 34.675 1.619 .267 within groups 149.917 7 21.417 total 618.773 21 sum of squares df mean square f sig. between groups (combined) 220.014 8 27.502 .682 .700 linearity 172.593 1 172.593 4.278 .093 564 source: author data based on the results of linearity testing, as in table 4.9 above, a significance value of 0.982 > 0.05 was obtained. it can be said that internet use and learning styles have a linear relationship with the results of learning physics. heteroskedasticity test. the heteroskedasticity test was performed using the glejser test. to find out the presence or absence of heteroskedastity, that is, by comparing the significance of each independent variable of the output of spss 22 with the significance level used in this study of 0.05 or 5%. if the significance value generated on each variable is less than 0.05, it indicates heteroskedasticity. conversely, if the resulting significance is more than 0.05, then hetero-stability occurs. this test will be carried out twice, namely, lines one and ii. the use of the internet on physics learning outcomes in terms of the visual style of students. this test was carried out to determine the presence or absence of heteroskedastic, the use of the internet against visual styles. for the heteroskedasticity test of line i in table 11. table 11. test the heteroskedextity of internet use against visual style a. dependent variable: absres source: author data based on the results of the heteroskedasticity test in terms of the glejser test, it was obtained that the sig value. the independent variable 0.188 is above or higher compared to the sig value. used, which is 0.05. therefore, it can be concluded that there is no heteroskedastity in the independent variables used in this study. for track ii, looking at the use of the internet and the visual learning style of students toward physics learning outcomes can be seen in table 12. table 12. test heteroskedasticity of internet usage, visual style, and learning outcomes a. dependent variable: absres source: author data based on the results of the heteroskedestity test reviewed from the glejser test in table 11 above, it was obtained that the sig value. the independent variable internet usage of 0.165 is above or higher than the gis value. used, which is 0.05. therefore, it can be concluded that there is no heteroskedesity in the independent variables used in this study. learning outcomes * visual style deviation from linearity 47.421 7 6.774 .168 .982 within groups 201.700 5 40.340 total 421.714 13 model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -7.833 8.609 -.910 .381 internet use .152 .109 .374 1.395 .188 model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 16.539 5.431 3.045 .011 internet use -.080 .054 -.386 -1.487 .165 visual style -.097 .069 -.364 -1.402 .189 565 the use of the internet on physics learning outcomes in terms of kinesthetic learning styles. to determine the presence or absence of heteroskedastitas, the use of the internet against kinesthetic styles can be seen in table 12 table 12. test of heteroskedasticity of internet use against kinesthetic style a. dependent variable: absres source: author data based on the results of the heteroskedestity test in terms of the glejser test in the table above, it was obtained that the sig value. independent variables of internet usage 0.364 > 0.05. this means that there is no heterostability in the independent variables used in this study. the results of the path ii analysis were carried out to determine whether there is heteroskedesity of internet use and kinesthetic learning styles of students towards physics learning outcomes. the results of the data are presented in table 13. table 13. test for heteroskedasticity of internet use, kinesthetic style, and learning outcomes a. dependent variable: absres source: author data based on the results of the heteroskedestity test in terms of the glejser test, it was obtained that the sig value. the independent variable of internet usage of 0.644 is above or higher than the gis value. used, which is 0.05. therefore, it can be concluded that there is no heteroskedastity in the independent variables used in this study. the use of the internet on physics learning outcomes in terms of student learning styles. in this test, two regression tests of line i and line ii will be carried out with the help of spss with the glejser method. the results of the heteroskedestity test of line i on the internet use of learning styles can be seen in table 14. table 14. test for heteroskedasticity of internet use and learning styles a. dependent variable: absres source: author data model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -15.626 18.888 .827 .40 internet use .279 .284 .372 .982 .34 model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -3.804 9.475 -.401 .705 internet use .043 .087 .256 .491 .644 kinesthetic style .029 .058 .256 .492 .644 b std. error beta 1 (constant) 8.493 6.233 1.363 .189 internet use .039 .043 .196 .900 .380 learning style -.103 .070 -.321 -1.472 .157 566 based on the results of the heteroskedestity test in terms of the glejser test, the sig value can be obtained. independent variable internet usage 0.380 > 0.05. therefore, it can be concluded that there is no heteroskedastity in the independent variables used in this study. hypothesis testing 1. there is a significant influence of internet usage variables on physics learning outcomes. the hypothesis is tested by looking at significant coefficients. if the sig value > 0.05; then ho is accepted, and h1 is rejected. if the sig value < 0.05; then h1 is accepted, and ho is rejected. the results of hypothesis testing with spss 22 are presented in table 16. table 16. hypothesis test result data 1 a. dependent variable: learning outcomes b. predictors: (constant) internet use source: author data based on the table obtained sig values. for internet use 0.00 < 0.05, it can be concluded that there is a significant influence of simultaneous internet use variables on the variables of student physics learning outcomes. hypothesis testing 2. there is an influence of simultaneous use of the internet and visual learning styles on physics learning outcomes. the hypothesis is tested by looking at significant coefficients. data on the results of hypothesis testing are presented in table 17. table 17. hypothesis test result data 2 model sum of squares df mean square f sig. 1 regression 325.382 2 162.691 18.577 .000b residual 96.332 11 8.757 sum 421.714 13 a. dependent variable: learning outcomes b. predictors: (constant), visual learning style, internet use source: author data based on table 17 above, the value of "f-counted" is obtained. internet usage and visual learning styles amounted to 18,577 >, f-table. 3,493, so it can be concluded that simultaneous internet use and visual learning style variables have a significant influence on physics learning outcomes. hypothesis testing 3. there is a variable influence of internet use and kinesthetic learning styles simultaneously on physics learning outcomes. the hypothesis is tested by looking at significant coefficients. data on the results of hypothesis testing are presented in table 18. table 18. hypothesis test result data 3 c. dependent variable: learning outcomes d. predictors: (constant), visual learning style, internet use source: author data model sum of squares df mean square f sig. 1 regression 562.465 1 562.465 53.921 .000b residual 208.626 20 10.431 sum 771.091 21 model sum of squares df mean square f sig. 1 regression 544.841 2 272.421 22.877 .000b residual 226.250 19 11.908 total 771.091 21 567 based on hypothesis testing such as table 19 data, it was found that the value of, f-count was. internet usage and learning style 22,877 >, f-table. 3,493 and a sig value. 0.00 < 0.05, then it can be concluded that there is a significant influence of variables of internet use and learning styles simultaneously on the learning outcomes of physics students. sobel test. the sobel test is carried out to determine whether the mediation/intervening variable can significantly mediate the test relationship between independent and dependent variables. the sobel test, this test is done with the help of spss 22 and the help of a sobel test calculator. the influence of internet use on physics learning outcomes in terms of visual learning styles. to find out whether the mediating/intervening variable of visual learning styles can mediate the variables of internet use and learning outcomes, a sobel test is carried out using spss with the help of a sobel test calculator. can be seen in table 4.20. table 20. internet usage data and learning outcomes in terms of visual learning styles source: author data from the sobel test above, the value of the t-count was obtained. of 1,555 < the value of the t-table. 1.725, and the p-value is 0.119. thus, it can be concluded that internet use has no significant influence on physics learning outcomes in terms of the visual learning style of junior high school students in the tana toraja regency. the influence of internet use on physics learning outcomes in terms of kinesthetic learning styles. to determine whether the mediation/intervening variables of kinesthetic learning styles can mediate variables of internet use to learning outcomes, a sobel test using spss 22 is carried out with the help of a sobel test calculator. the data on the test results can be seen in table 21. table 21. data on internet use, learning outcomes, in terms of kinesthetic learning styles internet usage test statistics test statistic p-value a -0,533 b -0,787 1,050 0,293 sa 0,509 sb 0,191 source: author data from the sobel test above, it obtained a t_(count) value of 1.050 < t_table of 1.725, and a pvalue of 0.293, so it can be concluded that there is no effect of kinesthetic learning styles being able to mediate internet use on physics learning outcomes for junior high school students in tana regency toraja. the influence of internet use on physics learning outcomes in terms of learning styles. the sobel test is carried out to determine whether the mediation/intervening learning style variable is significantly capable of being a mediator in the relationship of independent variables to dependent variables. analysis of hypothesis testing using sobel testing assisted sobel calculator test presented in table 22. internet use test statistics test statistic p-value a 0,449 b 0,338 1,555 0,119 sa 0,201 sb 0,156 568 table 22. internet usage data and learning outcomes in terms of learning styles internet usage test statistics test statistic p-value a 0,171 b 0,068 0,449 0,652 sa 0,137 sb 0,141 source: author data from the sobel test above, the value of the t-count was obtained. of 0.449 < .t-table. 1.725, and the p-value is 0.652. thus, it can be concluded that there is no significant influence of the variable use of the internet as a mediator on the learning outcomes of physics students of junior high school students in tana toraja regency. hypothesis i. hypothesis i reads: "there is an influence of internet use on the learning outcomes of physics students in junior high school students in tana toraja regency ."based on the significance value obtained, the sig value. 0.00 < 0.05, meaning that internet use significantly influences the learning outcomes of physics students in junior high schools in the tana toraj regency. hypothesis ii. hypothesis ii reads: "there is no influence of internet use on physics learning outcomes in terms of the visual learning style of junior high school students in tana toraja regency ."from the sobel test, the value of t-count is obtained. of 1.555 < ttabel 1.725, and p-value of 0.119 > 0.05. so it can be concluded that there is no significant influence of internet use on physics learning outcomes in terms of the visual learning style of junior high school students in tana toraja regency or h-1. rejected and, h-0. accepted. hypothesis iii. hypothesis iii reads: "there is no influence of internet use on physics learning outcomes in terms of the kinesthetic learning styles of students in tana toraja regency junior high school ."the sobel test obtained the value of t-count .1.050 < t-table. 1.725, and the p-value of 0.293 > 0.05. so it can be concluded that internet use has no significant influence on learning outcomes regarding the kinesthetic learning style of junior high school students in tana toraja regency or h1. rejected and, h-0. accepted. hypothesis iv. hypothesis iv reads: "there is no influence of internet use on physics learning outcomes in terms of the learning styles of students in tana toraja regency junior high school."from the sobel test, the value of t-count is obtained. of 0.449 < t-table. 1.725, and the pvalue of 0.65 > 0.05. so it can be concluded that there is no significant influence of internet use on physics learning outcomes in terms of the learning styles of junior high school students in tana toraja regency or h-1. rejected and, h-0. accepted. conclusion based on the data analysis above, it can be concluded that internet use has a positive and significant influence on the learning outcomes of physics for junior high school students in tana toraja regency. there is no influence of internet use on physics learning outcomes in terms of the learning styles of junior high school students in tana toraja regency. when viewed from the calculation of the analysis of pathways i and ii, an influence of 1.1% was obtained. however, when compared to the direct influence of internet use on learning outcomes, it was obtained that the influence of langsug was more significant than the influence of internet use mediated by learning styles, so it can be concluded that learning styles do not mediate the influence of internet use on physics learning outcomes of junior high school students in tana toraja regency. of the two (2) learning styles that have been analyzed, the high learning style influences the learning outcomes of physics students in tana toraja regency is a visual learning style. by looking at the analysis of path 569 ii, the magnitude of the value of visual learning styles on learning outcomes was 33.8%, and the real influence of internet use on learning outcomes in terms of students' visual learning styles was 82.9%. references ahira, a. 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(2018). pengaruh penggunaan media internet terhadap hasil belajar siswa kelas xi sman 2 pontianak. jurnal pendidikan dan pembelajaran khatulistiwa (jppk), 7(4). http://anneahira.com/ https://ppjp.ulm.ac.id/journal/index.php/jpg/article/view/1507 http://dx.doi.org/10.33603/e.v6i1.1226 http://re-searchengines.com/art05-%2094.html http://re-searchengines.com/art05-%2094.html https://doi.org/10.30998/formatif.v3i3.128 https://doi.org/10.30998/formatif.v3i2.118 https://doi.org/10.33373/kop.v2i2.30 https://doi.org/10.24853/fbc.4.1.25-36 https://doi.org/10.31851/juang.v2i1.2647 https://doi.org/10.31004/jpdk.v1i2.603 664 air pollution assessment in the main roads of surabaya-indonesia during post covid-19 volume: 4 number: 3 page: 664 671 ida munfarida1, vera arida2 1environmental engineering department, faculty of science and technology, uin sunan ampel surabaya, indonesia 2islamic community development department, faculty of da'wah and communication, uin sunan ampel surabaya, indonesia corresponding author: ida munfarida e-mail: munfarida@uinsby.ac.id article history: received: 2023-01-27 revised: 2023-03-18 accepted: 2023-05-25 abstract: an increase in population in surabaya city may have an impact on the activities of industrial, trade and service centres. one of the most important supporting facilities is the transportation sector. the use of fuel in transportation is the main cause of the impact on air quality. this study aims to evaluate the concentration of carbon monoxide on main roads in surabaya city and to analyze the effect of vehicles on carbon monoxide on the main roads in the city of surabaya on covid-19 transition. the research was conducted in the field by directly measuring the concentration of carbon monoxide and the number of vehicles on three main roads in surabaya. the results of carbon monoxide measurements and the number of vehicles were analyzed using linear regression. this research reveals that, generally, the carbon monoxide concentration has exceeded the air quality standard based on government regulation no. 22 of 2021. this result indicates that many people have traveled for various activities in the city after the covid-19 outbreak. in addition, based on the results of the linear regression test, it is known that there is a significant effect of the number of vehicles on the carbon monoxide concentration. keywords: carbon monoxide, covid-19, main roads, transportation, vehicles. cite this as: munfarida, i., & arida, v. (2023). “air pollution assessment in the main roads of surabaya-indonesia during post covid-19”. international journal of environmental, sustainability & social science, 4 (3), 664 – 671. introduction population growth in the city of surabaya is increasing every year. in 2000, 2.4 million people lived in surabaya, which increased dramatically to more than three million in 2011 (mahriyar and rho 2014). an increase in population can have an impact on the activities of industrial, trade and service centers that will continue to grow. urban and economic development make urban communities need social and economic support facilities. one of the most important supporting facilities is the transportation sector. the use of fuel in the transportation sector is the main cause of the impact on air quality. the process of burning fuel oil can emit pollutant compounds into the air, including dust/particulates (tsp), carbon monoxide (co), total hydrocarbons (hc), nitrogen oxides (no), sulphur oxides (so) and photochemical oxidants. the concentration of carbon monoxide (co) pollutants in the air, 80.22 92.00% (eighty points twenty-two to ninety-two percent), comes from motor vehicles. motor vehicles are a source of carbon monoxide (co) air pollutants. a recent study in the city centre of brisbane, australia, stated that both the concentration of carbon monoxide (co) and particulate matter (pm2.5) showed high concentrations during busy traffic hours during the day (jayaratne et al., 2021). mailto:munfarida@uinsby.ac.id 665 low air quality may cause various impacts on the environment, humans, animals, plants and materials. the impact of monoxide (co) in the air when it reacts with oxygen (o2) will create carbon dioxide (co2) that can cause global warming. air pollution has also been shown to negatively impact human health, including respiratory and heart-related diseases (tang et al., 2018) and death (huang et al., 2018). the presence of air pollutants, including particulates (pm10), ozone (o3), ammonia (nh3) and nitrogen dioxide (no2), can cause livestock death (egberts et al., 2019). various experts have observed the impact of pollutants on plants to cause physiological, genetic, and metabolic changes (singh, 2020) and morphological and anatomical impacts in some plant leaves (al-obaidy et al., 2019). a previous study suggested that gaseous exposure affects vegetable growth, such as lettuce (munfarida and sofyan 2019). air pollution can also cause material damage, as mentioned by nevers (2004), who describes air pollution as causing damage to building materials and statues in europe (nevers, 2004). today, air pollutants remain a threat to natural and managed ecosystems (stevens et.al., 2020). an effort to improve environmental quality is not only the government's responsibility but also of each individual. it is related to the release of air pollutants from the vehicles used by everyone due to their activities. it is necessary to prevent environmental damage to prevent permanent natural damage. prevention of damage is essential, one of which is through monitoring air quality due to vehicles or caused by traffic so that efforts to prevent and overcome air pollution can be carried out. in addition, during covid-19 outbreaks, indonesia has implemented regulations on covid-19 prevention, that is, the implementation of restrictions on community activities. only those people who get a permit and have met the requirements can travel within the city for work (wfo). this restriction regulation consists of levels 1 to 4. this research was conducted under regulation level 1, where at level 1, wfo (work from office) has been allowed up to a maximum of 75% (seventy-five percent) or a maximum of 4 (four) working days in the office in one week. given the importance of mitigating and adapting air pollution, especially during the transition of post covid-19, it is necessary to study the effect of motorized vehicles on carbon monoxide (co) air pollutants on main roads of surabaya city, indonesia. based on this description, the researcher conducted a study entitled "air pollution assessment in the main roads of surabaya-indonesia during post covid-19”. methods the research was conducted on september 2021 during the transition of post covid-19 pandemic in the city of surabaya, indonesia. measurement of carbon monoxide according to government regulation number 22 of 2021 concerning implementation of environmental protection and management with sampling time carried out at one hour in the range of 10.00-14.00 west indonesian time at each predetermined sample point. measurements were carried out at each sample point on a roadside basis according to the guidelines of the indonesian national standard of 19-7119.9-2005. measurements were carried out digitally using a co analyzer to measure the concentration of carbon monoxide and a counter application to measure the number of motorized vehicles. the measurement of the research sample was carried out for 4 (four) days, on thursday to friday as a weekday and saturday to sunday as a weekend. determining the two days is done to distinguish measurements during holidays and working days. there are 3 (three) data collection stations on the main roads in surabaya, namely ahmad yani street, darmo street and tunjungan street. the results of the carbon monoxide measurements were compared with the ambient air quality standards. the indicators used to compare quality standards are government regulation of the republic of indonesia number 22 of 2021. 666 result and discussion the research was conducted on september 2021 during the transition of post covid-19 pandemic in the city of surabaya, indonesia. at the time of the study, the city of surabaya implemented indonesia’s government policy on implementation of restrictions on community activities (pemberlakuan pembatasan kegiatan masyarakat or ppkm) due to covid-19 prevention at level 1. ppkm began to be implemented throughout java and bali on july 3, 2021, with different level policies in each city in indonesia. the government has started establishing an emergency ppkm starting ppkm on july 3, 2021, until the end of ppkm level 4 on august 8, 2021. in the emergency ppkm, all employees must be at home or wfh (work from home). in addition, at this level, the main roads of surabaya city and the public market were closed. continued on august 2021, the government established the city of surabaya ppkm at level 3, where various sectors of activity began to be opened on a limited basis. furthermore, from the beginning to the end of september 2021, the government established ppkm in the city of surabaya at levels 2 and 1. the regulation for implementing ppkm is regulated in government regulation no. 16 of 2021 concerning provisions for travel of domestic people during the corona virus disease 2019 (covid-19). the regulation stated that at level 1, wfo (work from office) had been allowed up to a maximum of 75% (seventy-five percent) or a maximum of 4 (four) working days in the office in one week. thus, in september, many people were active in the office, which correlates with the increasing number of vehicles this month, so the research on air sampling and vehicle counting was conducted on september 2021. based on the measurement of the carbon monoxide (co) concentration and the number of vehicles that have been carried out during the transition of post covid-19, the results are shown in the following figure: source: author, 2023 667 figure 1. co concentration and the number of vehicles on the main roads of surabaya city on thursday, 9 september 2021 figure 1 shows that the highest co concentration value on thursday occurred at location 2point 2b, darmo street, headed south. compared with the quality standard based on government regulation no. 22 of 2021 (ambient air quality standard is 10,000 µg m-3), the concentrations that exceeded the ambient air quality standard occurred at location 2, darmo street, both north and south directions, in addition, the location that has exceeded the quality standard was location 3point 3b, tunjungan street at south direction. meanwhile, the number of vehicles based on figure 1 showed that the highest number on thursday occurred at location 2-point 2b darmo street towards the south. in contrast, the lowest number of vehicles occurred at 3-point 3a tunjungan street towards the north. on the other hand, the highest value of co concentration on friday occurred at location 1-point 1b, ahmad yani street, headed south (figure 2). source: author, 2023 figure 2. co concentration and the number of vehicles on the main roads of surabaya city on friday, 10 september 2021 compared with the quality standard based on government regulation no. 22 of 2021 (ambient air quality standard is 10,000 µg m-3), the concentrations that have exceeded the ambient air quality standard occurred at location 1-point 1b ahmad yani street headed south, darmo street both north and south directions, and tunjungan street at point 3b, at the south direction. in addition, friday's highest number of vehicles occurred at location 1-point 1b ahmad yani street, headed south. in contrast, the lowest volume of vehicles occurs at location 3-point 3a tunjungan street headed north. carbon monoxide (co) concentration and the number of vehicles on the weekend are represented on saturday and sunday in the following figure. 668 source: author, 2023 figure 3. co concentration and the number of vehicles on the main roads of surabaya city on saturday, 11 september 2021 the highest value of co concentration on saturday occurred at location 2point 2b, darmo street, headed south. comparing with the quality standard based on government regulation no. 22 of 2021 (ambient air quality standard is 10,000 g m-3), location 2, darmo street and location 3, tunjungan street, at both sides showed that their concentrations had exceeded the ambient air quality standard. meanwhile, the highest number of vehicles on saturday occurred at location 3point 3a tunjungan street headed north, and the lowest number of vehicles occurred at location 1point 1a ahmad yani street headed north. carbon monoxide (co) concentration and the number of vehicles on sunday can be seen in the following figure. source: author, 2023 figure 4. co concentration and the number of vehicles on the main roads of surabaya city on sunday, 12 september 2021 669 the highest value of co concentration on sunday occurred at location 2-point 2a, darmo street, headed north. compared with the quality standard based on government regulation no. 22 of 2021 (ambient air quality standard is 10,000 g m-3), locations 2 and 3 on both sides showed that their concentrations had exceeded the ambient air quality standard. meanwhile, the highest number of vehicles on sunday occurred at location 3-point 3a tunjungan street, and the lowest number occurred at location 1-point 1b ahmad yani street headed south. the three main roads in surabaya city are an important route for various activities. ahmad yani street is the entrance road to the center of surabaya city. this road has four ways and became the widest street in surabaya. meanwhile, darmo street is the famous street in the heart of surabaya, with many parks along its route. the last street is tunjungan street, located in the central business district of surabaya, known as the most famous street in the city with its rich historical values. these tree roads have high traffic before covid-19 outbreak in surabaya city. for example, the city government has built a frontage to reduce the traffic on ahmad yani street. frontage is a two-way primary arterial road (with separate directions) as a link between surabaya, sidoarjo and mojokerto (pramono, 2019). based on our research, we found that the three main roads in surabaya city have shown a high number of vehicles which correlates with carbon monoxide concentration. according to pratiwi (2020), the number of vehicles strongly influences exposure to carbon monoxide pollutants. the greater the number of vehicles, the higher the concentration of carbon monoxide on the main roads. the potential for carbon monoxide will be more significant if there is a high intensity of vehicles on narrow roads (pratiwi and zaenab 2020). another researcher represented that vehicles are the primary pollutant contributor to carbon monoxide air pollution parameters (pratama et al., 2022). moreover, our finding has been proved by statistical analysis. the result of statistical analysis in this study showed that there was a significant effect of the number of vehicles on the concentration of carbon monoxide (co) (significance p-value of < 0.05) (table 1). table 1. results of statistical analysis on the number of vehicles and carbon monoxide. coefficient model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -2,838.002 4,166.279 -.681 .503 the number of vehicles 6,050 1,299 .705 4.658 .000 a. dependent variable: co concentration. source: data processed 2021 other results we have found are that some locations with a high concentration of carbon monoxide have exceeded the national standard. the concentration of carbon monoxide in some locations that exceeded the standard showed that there was traffic on the street due to people activity around the street for shopping or working. this key road also has numerous traffic lights, contributing to increased pollution. high-intensity cars will generate incomplete combustion of the engine that reacts more quickly when they stop with the engine running, such as in a traffic jam, increasing exposure to the intensity of carbon monoxide pollution (kurniawati et al., 2017). this research has been conducted during the transition of post covid-19 outbreak. although the city of surabaya is in a ppkm stage of level 1, this research proves that many people worked and have an impact on the high level of co pollutants exposure in the air. this finding may inform 670 the local government that there will be a significant increase in transportation activity after the covid-19 outbreak in surabaya, so the local government should prepare to monitor the air pollution ahead. in addition, mitigation and adaptation should be prepared to minimize exposure to co pollutants. an example of air pollution mitigation is maintaining the green open space in surabaya city. many researchers have found that green open space in cities is essential in reducing air pollution. junior et al. (2022) suggest that urban green areas can reduce particulate levels compared to places with less vegetation cover, providing better air quality. the mechanism for reducing such pollutants is particle deposition, dispersion, and modification (diener and mudu 2021). other researchers stated that green space has the potential to create wins for environmental sustainability, health, and health equity (kruize et al., 2019). conclusion this research has been conducted during the transition of post covid-19 outbreak. based on government regulation no. 22 of 2021, there was a location that exceeded the quality standard for each day that was; darmo street and tunjungan street headed south on thursday, ahmad yani street headed south, darmo street both north and south directions and tunjungan street in south direction on friday, darmo street and tunjungan street at both sides on saturday and sunday. this result indicates that many people have traveled for various activities in the city after the covid-19 outbreak. in addition, based on the results of the statistical analysis, it is known that there is a significant effect of the number of vehicles on the co concentration (significance pvalue < 0.05). mitigation and adaptation should be prepared to minimize exposure to co pollutants. references al-obaidy, a. h. m., jasim, i. m., & al-kubaisi, a. r. 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(2018). measuring the impact of air pollution on respiratory infection risk in china. environmental pollution, 232(1):477– 486. https://doi.org/10.1016/j.envpol.2017.09.071 https://doi.org/10.3390/ijerph16224403 https://doi.org/10.1016/j.sbspro.2014.07.323 https://doi.org/10.1051/matecconf/201927606026 https://doi.org/10.25139/jmnegara.v3i2.1432 https://doi.org/10.33005/envirotek.v14i1.176 https://doi.org/10.1007/978-981-15-3481-2_4 https://doi.org/10.1007/978-981-15-3481-2_4 https://doi.org/10.1098/rsta.2019.0317 https://doi.org/10.1016/j.envpol.2017.09.071 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 51 effect of service quality and company image on customer loyalty volume: 2 number: 1 page: 51-54 a.a. ketut jayawarsa., a.a. sri purnami., kadek novita maharani dewi 1,2,3faculty of economics and business, university of warmadewa, bali, indonesia corresponding author: a.a ketut jayawarsa faculty of economics and business, university of warmadewa, bali, indonesia email: agungjayawarsa@gmail.com article history: received: 2021-02-28 revised: 2021-03-13 accepted: 2021-03-25 abstract: this study is entitled the effect of service quality and company image on customer loyalty at pt. bpr sari jaya sedana in klungkung. the formulation of the problem is: how is the influence of service quality and company image on customer loyalty simultaneously and partially at bpr sari jaya sedana. the objectives of this study were: to determine the effect of service quality and corporate image on customer loyalty simultaneously and partially at bpr sari jaya sedana. the sample which is the object of this research is the customer at pt. bpr sari jaya sedana. the sampling technique used random sampling technique with data collection techniques in the form of questionnaires with respondents as many as 40 customers. the data analysis technique used is the validity and reliability test, the classical assumption test, the determination test, the f test, and the t-test with multiple linear regression methods. the results showed that service quality and company image had a significant positive effect on customer loyalty. then partially, service quality and company image also have a significant positive effect on customer loyalty. keywords: service quality, company image, loyalty cite this as: jayawarsa., a.a.k., purnami, a.a.s., dewi.,k.n.m., (2021). effect of service quality and company image on customer loyalty. international journal of environmental, sustainability, and social science, 2(1), 51-54. https://doi.org/10.38142/ijesss.v1i3.60 introduction in its activities, rural banks (bprs) can accept deposits in the form of savings and time deposits, while commercial banks can accept deposits in the form of savings, time deposits, and demand deposits. concerning savings, bpr sari jaya sedana issued savings products, namely the undergraduate daily savings, undergraduate savings, simple undergraduate savings, undergraduate tabernas savings, undergraduate savings, maturity program savings, arta main savings, and arta sarjana savings. also, for deposits, bpr sari jaya sedana issues a product called deposito sarjana. according to law no. 10 of 1998 regarding banking, that savings are deposits whose withdrawals can only be made according to certain agreed conditions, but cannot be withdrawn by check, bilyet giro, or other equivalent means (ebel & yilmaz, 2002; saputra, jayawarsa, et al., 2019). a time deposit is a type of deposit that can only be withdrawn according to the agreed period between the bank and the customer. deposits are divided into three types, namely: time deposits, certificates of deposit, and deposits on-call (shabrina et al., 2018). savings and deposits are third-party funds (dpk) from rural banks (bpr). therefore, banks must also think harder to create and find strategies and provide the best service to their customers, so that prospective customers from a wider area are attracted to join them whether a product is interesting or not, considering whether or not the number of customers in financial institutions is strongly influenced by various factors (peterson, 1996). loyalty is important to the survival of a company. in this way, the company must continue to maintain and increase the loyalty of its customers (pangeran & salaunaung, 2017; saputra, trisnadewi, et al., 2019). therefore, to build consumer loyalty, the company must have a good relationship with consumers. a good relationship between companies and consumers can create an advantage, both for companies and consumers. companies can understand the needs, wants, and expectations of their consumers (munoz-leiva et al., 2017; ngumar et al., 2019). in addition to providing excellent service to its customers, the company must also develop a good image of its company consisting of reputation, good name, and main competencies to assist customers in influencing their purchasing decisions. retaining customers is an important task for a bank because acquiring new customers is always more expensive than maintaining old ones. so with that, the researcher argues that a company with a good image can take advantage of the image as an advantage of the company. a good image can maintain a loyal customer. image can be used as a mirror of a company's past to make the company better. so that companies can more easily communicate with consumers in realizing their products. and also be superior to its competitors (muttaqin & dharmayanti, 2017; rahman & anwar, 2014). customer satisfaction is the key to the success of a corporate organization. one way to increase the competitiveness of a service business is to increase service quality because, with good service quality, customer satisfaction will be achieved. quality has a close relationship with satisfaction, so that quality mailto:agungjayawarsa@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 52 provides an impetus for consumers to establish strong relationships with the company. thus, the company can increase customer loyalty where the company maximizes pleasant consumers and eliminates unpleasant ones. in the end, service quality can create customer loyalty or loyalty (predana et al., 2020). image within the company is very important. in fact, the company's image is only as an identity to differentiate it from competitors. the image of the bank is very important to keep customers using the product. company image is measured by bank credibility, excellent technology, and ability to meet customer needs. bank image is one of the most important bank selection criteria for customers. the results of the image of the bank come from customer consumption experiences and other experiences. in turn, the image of the bank determines the overall perception of service quality (mobile marketing association, 2009). the source of the problem in this study is that the researcher wants to know whether the company's image and service quality really affect customer loyalty. many agree that customer loyalty can be formed from the quality and image of the institution, but some studies say the opposite. like previous research, rahmawati (2017) states that service quality has a significant positive effect on customer loyalty and institutional image and has a significant positive effect on loyalty. meanwhile, giovanis et al. (2015) argue that company image does not directly or indirectly affect customer loyalty through customer satisfaction. while service quality has an indirect effect on loyalty through satisfaction and satisfaction directly affects loyalty. in research, rachmatiwi et al. (2015) state that service quality has a positive and insignificant effect on customer loyalty. maintaining service users/customers to obtain high satisfaction and loyalty requires a strategy that management can implement. one important strategy is to provide excellent service quality (susanto et al., 2014). quality encourages members to forge a close relationship with bank bpr sari jaya sedana. loyalty can be formed when members are satisfied with the services provided and continue the relationship. the implementation of good quality will satisfy members and, in the end, make members loyal (murti et al., 2018). having loyal members is an asset because it can increase profits. if bank bpr sari jaya sedana provides good quality service, members will feel satisfied, and loyalty will be created (uys & senekal, 2008). good or bad service quality is the responsibility of all parts of the company organization. therefore, whether the service quality is good or not depends on the ability of the service provider to meet customer expectations consistently. customer loyalty is also no less relevant to analyze because customer loyalty will arise after the customer feels satisfied or not with the service received (uys & senekal, 2008). company image services have different characteristics from goods such as cannot be seen, are not separated between consumers and service providers, alves & consumers must participate in delivering their services (hatta & riduan, 2017; murti et al., 2018; saputra & tama, 2017). this difference causes various consequences for service companies, including developing a good image. jasfar & kristaung (2012) described that to form a good image; a company must build a good name and reputation and strengthen its competence. therefore, building and then maintaining this image is important for a service organization if it wants to gain and maintain customer loyalty. image relationship with loyalty companies design an identity or position assignment to form a public image of the company or its products. image is influenced by external stimuli as well as elements of human feelings or emotions. for companies, having a good image is a very important factor because it will provide various benefits (merli et al., 2019; uys & senekal, 2008). companies with a good image will encourage consumers to buy the products offered, enhance competitiveness, encourage employee morale, and increase customer loyalty (merli et al., 2019). following the literature review and the results of previous research, the following hypothesis can be stated: h1: service quality and company image simultaneously have a significant effect on customer loyalty at bpr sari jaya sedana h2: service quality and company image partially significant effect on customer loyalty at bpr sari jaya sedana service quality is still seen as an important factor in fostering the willingness to reuse, use more, use other types of services, and recommend experiences to others. loyalty can be formed when members are satisfied with the services provided and continue the relationship. image can influence loyalty by establishing stability in financial institutions, which is manifested by excellence that can survive changes in economic conditions in the future with a positive image and a good name for the company in customers' minds. method the population in this study are customers of pt. bpr sari jaya sedana, as many as 40 people, was taken accidentally or based on coincidences, namely anyone who is considered appropriate and accidentally meets at the research location. simultaneously, the sample is a portion to be taken from the entire object under study and is considered to represent the entire population. the sampling technique in this study uses simple random sampling, which is a sample taken so that each research unit from a population has an equal chance of being selected as a sample. data collection techniques are part of the data collection instrument international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 53 determining the success or failure of a study. in this study, using quantitative data collection methods, the data previously collected is converted into numeric data. a popular method for collecting quantitative data is a survey, so in this study, it is more appropriate to use a survey technique using a questionnaire. multiple regression is a versatile and "powerful" method of analysis that can be used to model the simultaneous effect of the independent variable on the dependent variable. results and discussion using 40 respondents the value of r table can be obtained from the r table for pearson's productmoment with df (degree of freedom) = n-2, so df = 40-2 = 38, then r table = 0.267. the question item is said to be valid if the value of r count> r table. so it can be concluded that all statements are valid because it can be seen in the corrected item total correlation, all numbers> 0.267. the reliability test can be seen in the cronbach's alpha value; if the alpha value is> 0.60, then the question construct, which is the variable dimension, is reliable. and it can be concluded that all statements on the company's image are valid because seen in the corrected item total correlation, all numbers> 0.267. it is known that the adjusted r square value is 0.522, so it can be concluded that the variation of customer loyalty variables explained by the service quality variable (x1) and company image (x2) is 52.2% and the remaining 47.8% is influenced by several other factors not examined. the f test is used to determine simultaneously whether the independent variable can explain the dependent variable or not. sig. less than the value of α = 0.05, then ho is rejected, and ha is accepted. also note that fcount> ftabel is (22.290> 3.24). it means that the quality of service and corporate image on customer loyalty at pt. bpr sari jaya sedana simultaneously has a positive and significant effect, and service quality has a positive and significant effect on customer loyalty at pt. bpr sari jaya sedana. the t-test is a partial or individual test that aims to determine whether or not the influence of each independent variable is significant or not on the dependent variable. based on the regression analysis results on the results of the spss output, the test uses two independent variables, including service quality and company image, that has met the classic assumption test, and there is no autocorrelation; thus, a regression can be continued. the effect of service quality on loyalty in the above spss results, the coefficients table of service quality variables has a positive and significant effect on customer loyalty. with a confidence level of 95% and an error of 5%, the sig value is obtained. 0.037. hence the sig. less than the value of α = 0.05 (0.037 <0.05), ho is rejected, and ha is accepted. it means that service quality has a positive and significant effect on customer loyalty at pt. bpr sari jaya sedana. the results of this study are slightly different from previous research conducted by rachmatiwi et al. (2015), which states that service quality has a positive but insignificant effect on customer loyalty. customers do not consider the appearance and ability of the company's physical facilities and infrastructure in serving customers as a matter of service quality that impacts customer loyalty. whereas in this study, service quality indicators are considered by customers to form customer loyalty (ebel & yilmaz, 2002; saputra, jayawarsa, et al., 2019; shabrina et al., 2018). according to sangadji and sopiah (2013), quality encourages members to forge a close relationship with bpr sari jaya sedana bank. loyalty can be formed if members are satisfied with the services provided and continue the relationship (harelimana, 2017; irawanto, 2018). the application of good quality will satisfy members and, in the end, make members loyal. having loyal members is an asset because it can increase profits. if bank bpr sari jaya sedana provides good quality service, members will feel satisfied, and loyalty will be created (murphy & albu, 2018; yu, 2009). the influence of company image on customer loyalty is based on the coefficients table; the corporate image variable has a positive relationship with the dependent variable, namely customer loyalty. with a confidence level of 95% and an error of 5%, the sig value is obtained. it 0.005, hence the sig. less than the value of α = 0.05 (0.005 <0.05), ho is rejected, and ha is accepted. it means that company image has a positive and significant effect on customer loyalty. it is evidenced from the results of data analysis which shows the relationship between corporate image and customer loyalty is positive. the positive influence here indicates that the better the corporate image that is formed in the community, the more customers will trust and feel loyal to the company. because a good image is formed from the previous good track record of the company, so it indirectly gives suggestions to the public to entrust their money to pt. bpr sari jaya sedana. according to nifita (2010) for companies that have a good image (reputation) is a very important factor because it can provide various kinds of company benefits and with a good reputation will encourage consumers to buy the products offered, increase competitiveness, encourage employee morale, and increase customer loyalty. therefore, company image is an important factor for customer loyalty; this is following previous research by rahmawati (2017), where company image has a significant positive effect on customer loyalty. the effect of service quality and corporate image simultaneously based on the anova table results with a confidence level of 95% and an error rate of 5% obtained the value of sig. 0,000. hence the sig. less than α = 0.05 (0.000 <0.05) then ho is rejected and ha is accepted. so it can be concluded that service quality and company image on customer loyalty at pt. bpr sari jaya sedana has a positive and significant effect. conclusions international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 54 based on the analysis results that have been carried out with multiple linear regression analysis, it is concluded that, the corporate image has a positive and significant influence on customer loyalty, which means that the company image of pt. bpr sari jaya sedana increases, so customer loyalty to pt. bpr sari jaya sedana also increased. service quality has a positive and significant influence on customer loyalty, which means that the service quality at pt. bpr sari jaya sedana is good / rising, so customer loyalty to pt. bpr sari jaya sedana has also increased. simultaneously, company image and customer loyalty are significant at 0.000, so this indicates that simultaneously the variables of corporate image and customer loyalty significantly affect customer loyalty at pt. bpr sari jaya sedana. it can be suggested that banking is expected for the banking industry to improve service quality and carry out good promotions in order to provide a good image in the community so that customer loyalty will increase, and it is better to always research the public regarding bank products that are by the needs of many people to improve the quality of bank products itself to realize maximum customer loyalty. reference ebel, r. d., & yilmaz, s. 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(2008). the morality of principle versus the morality of loyalty: the case of whistleblowing. african journal of business ethics, 3 (1), 38–45. 482 the practice of internet marketing and nation brand towards indonesian tourism sectors volume: 4 number: 2 page: 482 506 suadhe rahmat siregar1, tara wardhani2 1widyatama of university, doctoral program in management science, faculty of economic, bandung, indonesia, 2hochschule anhalt, bernburg, german corresponding author: suadhe rahmat siregar e-mail: suadhesiregar@gmail.com article history: received: 2022-12-24 revised: 2023-01-19 accepted: 2023-03-16 abstract: this thesis provides brief explanation about the important of nation brand and the use of internet marketing to support indonesian tourism sectors. furthermore, this paper also includes tourist perception towards indonesia as a tourist destination. it is quite believed, as an archipelago nation with thousand cultures, natural resources, and flora and fauna, indonesia has a capability to take a lead in tourisms sectors in southeast asia region. proven by data from world economic forum that indonesia position raised from 50th in 2015 into 42nd world’s rank in 2017. in global competition, the use of internet marketing and nation brand hold significant impact to the growth of tourism industry. this terms also applied in indonesia tourism strategic management to grow its tourism industry. the competition between southeast asia nations is strict, since the other nations offer more less same destination such as natural resources and cultural heritage. to strengthen and differentiate indonesia tourism sectors, indonesia needs specific brands which can be used to build awareness of the people towards indonesia. hence, wonderful indonesia were created. with this paper, it will give valuable information about indonesia nation brand that still need improvement. since it is still behind three neighbor countries. there are several aspects that still need to be improved in order to gain the positive image of nation brands. the aspects need to be improved such as infrastructure, natural resources and internet communication and technology. keywords: nation brand, online marketing, tourism, wonderful indonesia cite this as: siregar, r. s. & wardhani, t. (2023). “the practice of internet marketing and nation brand towards indonesian tourism sectors”. international journal of environmental, sustainability, and social sciences, 4 (2), 482 506. introduction the internet purpose gives several advantageous such as providing the information regarding the tourism site around the world. this information is provided by several media social platform such as twitter, instagram, facebook, path, youtube or even google. those social phenomenon towards internet giving us the prove that we are already attach with communication technology and can not be seperate. the number of internet user are slowly increasing for each year and indicates more people are aware with the existence of internet era. it can be seen, from 2005 the population of internet users were increasing time after time. from beginning, the number of the growth was only 1024 but the population of internet user was slowly increased each year. in 2011, the number hit 2000 million users with the exact number with 2184. the number of users increased steadily and reach the top of the peak with the number 3578 million in 2017. the average of growth proves that the number of internet users increasing almost four times since 2005 until 2017. it determined that the people more aware about the important of internet. the proportion of internet user may be different from each area because for each region may shows different culture, internet behaviour and accessibility to have internet access. below this, the mailto:suadhesiregar@gmail.com 483 pia chart will represent and shows the proportion of internet usage in each region (http://www.internetworldstats.com/stats.htm, 2017). based from the pia chart, it shows the proportions of internet users in each region per june 30 2017. as can be seen, the proportion of each region are quite different. nation which is located in the asia seemed admitted to the most internet acccess by it is user in the world, the mark is indicated with 49 % and leaving european behind as a second place with only 17%. the lowest value come from middle east which giving lowest contribution with only 3,8 % from the world total. in the global market nowadays, tourism industry already giving the significant contribution in terms of rapid growth, business value and contributing of million people by driving to creating jobs, reducing poverty. this industry surprisingly become a worldwide activity around the world and all the business concern already seen this phenomenon and they become aware about this industry. this phenomenon will become one of the aspects that can hold and support national economics. this promising business is more likely to growth in the coming decade. with the next 30 years from now on, the tourism industry will be forecasted with 1.8 billion international tourist by the years of 2030 (world economic forum, 2017). this numbers will be considering as a promising prospect for the future of tourism industry, this industry hold important key role as a employment generator especially in developing countries. the prospect of the industry can be seen by the high number of international tourist arrival, the percentage of the international tourist arrival including with asian region and pacific region. it is possible to break down into each region due to the size of asia continent and pacific region. each sub-region is show by the different proportion (asia tourism trends, 2014). the sum of international tourist can be break down again in several small area including asia region itself, such as north east, oceania, south, south east and each of sub-region represent different share. the pia chart shows the proportion of international tourist in asia sub-region in 2013. it is quite believed that the most international tourist would like to spend their time to travel to the north east asia with estimation about 51 % from total. on the other hand, southeast asia is the second most favourite place to visit by the tourist with estimation around 37 % from total. the rest of the subregion such as oceania and south, only show less number of proportion in compare with northeast or south east. both of them were only show the amount of portion less than 8 %. the percentages of the tourist numbers also strengthened by the percentage of the international tourist in asia and the pacific region. the increasing numbers of tourist for each years indicates that the growth of share in this region already giving real contribution to the world tourism. it can be seen, there are significant results in tourism receipt due to the increasing number of tourist. tourist who spent the budget in between 1995 until 2013, even though in early 2000 showed some decreased with the amount of 17,4% and 19,5 in 2005 but the number of reception had increased rapidly in 2010. the reason of this decreased of number are not sure enough but quite people believed it has a relationship with the terrorist attack in the beginning 2000.the peak of the tourist can be seen in 2013 with total estimated around 30% of shared tourist who already came to asia and pacific region (tourism highlights 2017). this promising number of tourists are already giving enough prove to tourism and travel industry in asia to enhanced their effort in order to attract more tourist in the future. indonesia already put this tourism and travel industry as a one of the main concern in the national priority or national development since the last few years. indonesia government aware the impact of positive tourism industry will bring benefit for national income. in 2016, tourism as a one of national foreign exchange sources in indonesia has already giving significant contribution for national income. tourism foreign exchange contributed almost us$ 13,5 million and put tourism sector in the second list of the top of foreign exchange. the first contribution were held by cpo or palm oil with us$ 15,9 484 (sukmana, 2017). this position will be considered to be changed in 2019 based from the forecast, the tourism industry will be estimated to be in the first list of national foreign exchange with us$24 million exceeding oil and gas, coal and palm oil (gayati, 2017). world bank research stated that tourism industry can be an easiest factor to increase foreign currency and gdp. an investigation in tourism with the amount of us$ 1 million are capable to boost up until 170 % from gdp. in this industry, is capable of moving small and medium enterprises such as culinary industry, souvenirs and handycraft, local transportation etc (chandra and d. damarjati , 2017). this data also supported by the statement of the telegpraph claimed that indonesia considered as a one of 20 countries in the world with the fastest growing in tourism industry. this growing already four times higher in compare of region growth or global growth (gayati, 2017). fundamental of brand. the terms of brand nations itself cannot be separated from the term of brand of product and services. the raised of nation branding come up in 1996 by simon anhalt which is been used to asses certain nation towards people perceptions (kaneva, 2011). for the first time in business model, the nation perceptions towards people can be evaluate exactly the same way like brand images when consumers try to perceived the products among the other products (anholt, 2008). from this short explanation, branding between nation and product and services have some similarity even though the purposes are mainly different. brand is a distinguishing name and or symbol (such a logo, trademark, or package design) intended to identify the goods or services either one seller or a group seller. and to differentiate those goods or services from those competitors (aaker, 1991). the important of a good brand will determine the firm position in the mind of the prospects and put the product value in the marketplace along with the product impressions. in contrary, a product or service with inappropriate brand will leads to unsuccessful image and the uncertainty in consumer buying decision (linh, 2012). the aims of the brands purpose will bring several advantages for both two sides, between consumers perspective and firm perspective. there are several advantages the used of branding from both side such as (ries and ries, 1999): the existence of brands today’s world has become slowly changing due to globalization and competition among countries. people usually associated brand as a activity to creating values through products and gaining customers expectation or experience while keeping customer coming back (ibeh, luo and dinnie , 2005). but due to the rapid changed in the present day, many countries are trying to adapt the term of brand. countries are trying to ensure their international reputation keep stable alongside with the growth of their economic and political power (anholt, 2008). in national stake, it is quite believed that tourist place will be considering into two points, which is tangible and intangible and those two factors can clearly be seen as product or perceived as a brand (hosany, ekinci and uysal, 2007). the nation believes if the outside world perceiving with the good point, it will become a good advantages towards their national interest. in contrary, it is quite believed, when nation with bad reputation against the international environment will be perceived as bad nation and it will lead into bad reputation. the nation needed to strengthen their own brand since it is important to differentiate a products or services from competitors and to get consumer’s functional or needs (hosany, ekinci and uysal, 2007). anholt (2008) that: nation brand is quite similar with branding found in commercial marketing strategy, but it is obviously different because the purpose and the complexity in nation brand is far away bigger than ordinary brand. nation brand already exist in today’s world due to important concepts as a consequence of globalization (anhold, 2008). in comparison with ordinary brands, nation brand mainly focus only to make people see the nation from different perspective instead of selling product or services or creating promotional goals (anholt, 2008). 485 internet marketing. internet marketing can be defined as promotional activity on the internet, including e-mail (eley and tiley, 2009). there are many forms of online marketing including search engine marketing, online advertising, social media and affiliate marketing. the term of internet marketing can be refers also as e-marketing, digital marketing, online marketing or web-base marketing. according to chaffey, ellis chadwick, johnson and mayer internet marketing can be simply defined as achieving marketing objects through applying digital technology (chaffey, ellis chadwick, johnson and mayer, 2006). in practice, internet marketing will include of company website in partnership with online promotional techniques, such as search engines, interactive advertising, e-mail marketing, and partnership arrangements with other websites (chaffey, ellis chadwick, johnson and maye, 2006). the internet marketing term can be defined as how a company use internet as a partner to acquire and deliver service to costumer. the purpose of online marketing is to use the internet and other form of electronic communication to reach and communicate with the target markets in the most cost-effective way (vella, & kestler, 2008). without the doubt, the developing of technology in the industry also need to keep up with the technology, and tourism industry as well with no exception. it has to follow the expansion of the technology by using internet as one of their elements in marketing strategy. there are several general objectives of internet marketing, first the online activity can enhance and advance the offline marketing activity. second, to generate revenue, by going online the company can save up some advertising and promoting cost and it also increase revenue for business through generating sales and supporting direct marketing campaign. third, gaining the satisfaction of the consumers by costumer service and support. when a company decided to do online marketing they will have more channels to connect with their consumer, to understand their interest and their product development service can be done correctly (charlesworth, 2006). online marketing is a wide subject, a company should find the best online marketing strategy into their marketing strategy to reach real target market. there are several types of online marketing a company can use to deliver their marketing message to their target audience (search engine optimization (seo), pay per click, e-mail, video marketing, content marketing, and social media). the rapid increase of online marketing users makes company realize that there is a changing movement of how the consumer received information, instead of using conventional marketing tool the consumers nowadays received more from online search engine. online marketing can bring benefit to both costumer and company. the first benefit is, internet marketing enables to work without worrying about operating hours. and it makes it more convenient for the consumers, instead of going to the stores consumers can access it at any time according to personal preferences (kotlerof & armstrong, 1998. second, with online marketing there will be no barrier. means a company can be set up in a particular country but accessible from another part of the world, so it will broadening the target market linton, 2017). the third benefit is in the area of capital that put into online marketing, online marketing will cost less than physical campaign, and it will not cost more in inventory since it has no physical form (vella, & kestler, 2008). the next benefit is the personalization, the campaign can be adjusted daily or even hourly regarding the changing market (vella, & kestler, 2008). furthermore, the campaign can also be tracked so company can make target and increase sales (linton, 2017). the other benefit is also in term of building relationship with costumer, with online marketing the relationship between company and costumer is becoming easier. the company can follow up with the costumer via e-mail and the costumer can also leave review on the website (linton, 2017). regarding of a lot of advantages from online marketing that company can achieved, there is also disadvantage from this type of marketing. one of the most disadvantages are, face to face contact between costumer and company representative is getting less. 486 as a result the company might lose their costumer to the company that still using the traditional way of marketing where the engage of costumer is still strong (saulnier, 2017). development of tourism in south east asia. southeast asia is a subregion of asia that located in east indian subcontinent and south of china and north of australia, between the indian ocean on the west side and pacific ocean on the east. southeast asia has become one of the most important tourism spot in asia and the pacific region. these region has a rich cultural world’s heritage and a valuable environment, which need to be managed to ensure long-term of tourism industry (asia tourism trends, 2014). source: nations online project figure 1. map of southeast asia there were more than 104 million international tourist arrivals in 2015 and showed average growth of 8%, southeast asia tourism will give incredible potential to generate economic nation and regional development (misrahi, 2017). in addition, this achievement already make southeast asia region become the fastest growing tourist arrivals in compare with all subregions. every nation which located in southeast asia region join into one union called asean or association of southeast asia nation. this association is consist of with more than 600 million people the asean is the third largest market in the world (misrahi, 2018) after india with 1.324.171 m and china with 1.378.665 m (asean up, asean, 2018). being surrounded by oceans make asean is a very popular tourist destination from people all over the world in the year of 2016 the number of tourists recorded as many as 113.2 million and it increased by 8.6% from the year of 2015 with 104.2 tourists (tourism highlights 2017). there are certain reason people traveling across the nation but mostly they are traveling for leisure, 53% from overall tourist recorded through 2015 to 2016 ((tourism highlights 2017). the travel industry in asean currently owned 12.3% of gdp, which means it is nearly 10% from global gdp. in the future, the region’s objective is to raise the gdp up to 15% by 2025 (misrahi, 2018). furthermore, the raise of southeast asia tourism can be proven by the data which is showed, at least four nations consider as top 50 tourism destination rank in the world (geneva, world economic forum, 2017). 487 table 1. four southeast nation in top 50 nation tourism world’s index in 2017. nations world rank southeast asia rank change since 2015 singapore 13 1 -2 malaysia 26 2 -1 thailand 34 3 1 indonesia 42 4 8 source: the travel and tourism competitiveness report 2017 the table above shows the list about top four nations as a tourist destination from asia and the pacific region in 2017. it can be seen from the list, there are at least four nations that come from southeast nations which is thailand, malaysia, singapore, and indonesia. the data mention about the rank of each nation in compare with other nation based from world rank and southeast asia rank. moreover, the list also given the comparison about the tourism index change from 2015 until the present year. singapore as a top famous nation in the region, already put their effort and get the achievement in 13th place from world rank. in the second place which is malaysia, already put their mark in 26th place. thailand fill the rank on the 34th place and indonesia with 42 nd place. with all this promising achievement, it quite believed, the tourism industry will give more contribution value for the development of region in the next year. important to be noted, although all the data seemed to be bright with the achievement based from the world ranking and also regional ranking, but there were some little poor minor report in terms of nation position change from 2015 to 2017. there were two nations which showed negative value regarding their position such as singapore and malaysia, even though each nation only got -2 and -1 but it would be a bad report to be consider for the respective government. in contrary with the rest of the list which is thailand and indonesia, although those two nations come up from 34th and 42nd but both of them showed significant impact in compare with 2015. thailand raised their position up to one place from the last two years, at the same time, indonesia capable to mark up the position from 50th in 2015 until 42nd position in 2017. with this significant changed from indonesia, there will be good future prospect for the tourism industry and it also help with nation economy, in the year of 2016 it was recorded that tourism sector share 4% of indonesia total economy. the table below shows the number of tourists coming to indonesia from the year 2015 until may 2017. table 2. foreign tourist arrival in indonesia month tourist arrivals 2015 tourist arrivals 2016 tourist arrivals 2017 january 785,973 814,303 1,032,930 february 843,928 888,309 957,583 march 841,071 915,019 1,066,588 april 801,873 901,095 1,142,180 may 852,388 915,206 1,159,208 june 872,385 857,651 july 877,584 1,032,741 august 911,704 1,031,986 september 920,128 1,006,653 october 877,798 1,040,651 november 835,408 1,002,333 december 986,519 1,113,328 488 total 10,406,759 11,519,275 source: badan pusat statistik continuing the increasing tourist arrival to indonesia, the government plan to create ‘new bali’ since many people refers indonesia as bali, so the government wants the tourist to not only visit bali but also other tourist destination all around indonesia. this initiative has been agreed with the help of australian government and world bank in terms of funding (southeast asia tourism monitor, 2017). not only indonesia, other nation in southeast asia that also popular for tourism sector is thailand. thailand placed at number nine on the top ten with the most tourist arrival in the year 2016 with 32,6 million people (tourism highlights 2017). below is the table showing the top ten nations with the most tourist arrival. source: world tourism organization figure 1. international tourist arrival 2016 thailand is the most popular one among other asean member, it is because there are many tourism agency which put thailand as one of their best tourism attraction with all the year tropical environment and also there are many airline companies that gives a lot of promotional prices. the high number of tourists coming to thailand is also the result of megatrends in tourism industry. megatrends tend to adjust the tourism industry to fit into new trends around the world, there are three major trends that is happening in the tourism industry lately. the first one is the changing of demographic of tourists. those are more senior citizen that has been retired and want to spend their time to travel and some of them do it in luxurious way. the second trend is the government regulation on easy visa to increase tourist arrival. the last trend is the emerging of social media that affecting the behaviour of consumer in everyday life, that force industry to adapt in this lifestyle (the megatrends to change the face of thai tourism industry, 2017). in the year 2017, bangkok was on the city that has the most visit from tourist, the high number of tourist coming to thailand could be as a result of different causes for example the low exchange rate 1€ is equal as 38.96 thb (xe currency conventer, [website], 2017) or the easy visa policy that thailand government apply for the tourist. from the table below it can be seen that bangkok has even higher number of visitor compare to new york. 489 source: eic figure 2. top 10 cities with highest number of tourist the other that is also booming in southeast asia tourism sector is the cruise ship tour. as on bali there is a cruise ship training college to be employed by a cruise ship that is serving international destination (southeast asia tourism monitor, 2017). demography of the tourist. as mention on the previous above, there are a lot of senior citizens that spending their retire life to travelling also called as ‘aged societies’, these are citizen that is aged 60 and above that filled 20% of world population (the megatrends to change the face of thai tourism industry, 2017). the figure below shows top ten nations with the highest spender and the estimated senior citizen to world population. besides the aged societies, there are also another group of travelers which is called gen x which are group of travelers that is belong to age from 36 above and the other group called the milenials. the millennials are those who are born between 1989-1990, these age group relying on internet to search on the famous spot or even hidden tourism spot across the globe. there are different habit that differentiate between the age group, for example the millennials, the people whom belong in this group use mainly internet as their sources to find place to go to, different with the aged societies that rely on the travel agencies to find best deals. aged societies group would not mind to pay more compare to gen x whose looking for promotional prices ((the megatrends to change the face of thai tourism industry, 2017). visa policy in asean. government in each asean member has different regulation regarding the visa policy. the member of asean off course does not have to possess a visa if they want to travel within asean. on the other hand, it would be different for those who are not coming from asean member, for sure there are nations that have the free visa policy but also some nations that have apply on arrival, it can be done at the airport immigration office. below are some of the visa policy of some asean nation: (1) indonesia : since 2015 indonesian government has eased the visa policy, all the eu citizen and us citizen could enter indonesia without visa for 30 days. the other option is visa on arrival that valid for 30 days with the option to extend for another 30 days, this option cost about $35. there are also option besides visa for tourist such as social and cultural visa but there must be a valid reason to apply this visa (ultimate backpacker visa guide to southeast asia, [website], 2017). (2) malaysia: malaysia has the social visit pass visa and its granted traveler to stay between 14, 30 and 90 days in malaysia without visa. but several nations need to have the 490 proof that the traveler had been vaccinated for yellow fever. since malaysia has direct border to indonesia and singapore it is easy for traveler to renew their visa, by simply crossing the border of malaysia and coming back again and they will be granted with new visa (nikki scott, 2017). (3) thailand: while the other asean members has relatively easy visa policy, it is different in thailand. for european there are some nations that has granted 30 days free voa from land and air such as france, germany, italy and the uk. for traveler from these nations will get 30 days free voa by air and 15 days free voa by land such as austria, belgium, czech republic, denmark, finland, greece, iceland, hungary, ireland, lichtenstein, luxembourg, monaco, netherland, norway, poland, spain, sweden, turkey. and for the traveler from these nation they will be paying for 15 days voa such as andora, bulgaria, cyprus, latvia, lithuania, malta, romania, san marino and ukraine (two monkeys travel, 2018). singapore : singapore has a very easy visa policy almost all the eu citizen, norway and switzerland usa, south korea and australia can enter singapore with 90 days free voa, all asean nations, canada, new zealand, almost south american get 30 days free voa and prearrange 30 days visa for armenia, azerbaijan, belarus, russia, moldova, georgia and ukraine. to extend the visa is also easy as long as the traveler did not overstay within the time given (two monkeys travel, 2017). all the nations above have very strict punishment for traveler who overstay their permission from fine as low as 10€ per day and also facing deportation or even imprisonment. number of tourist arrivals and the purpose of travelling. from the past few years, the numbers of tourist who visit southeast asia begin to show good result in compare with others sub region. this fact were proven by the region claimed to have 9% growth in international arrivals (annual report on asia tourism trends 2017). one of the rising factors is driven by the growth of low cost carriers (lcc) airlines services, it is proved by the market share in the region which is 36,7% (annual report on asia tourism trends, 2017). the figure below, presents about the number of international tourist visited southeast asia in 2016. the graphic provided the annual data from the year of 1995 until 2016 and based from the general view, it is showed the rapid increased from each year until the present year. all of the data represent good reports from respective years except from 2003. from the comparison, in 2002 they were 40 millions tourist who come across the world to travel. in contrast with the next years, the data showed only 39 millions tourist who travel to southeast asia. the graphic gone to the bottom of the chart as a results of the terrorist attack occurred in several nations in asia at that time. but after the sequence of terrorist attack in 2003, the southeast asia region began to regained international trust again, the increased of the tourist can be seen from each year after 2003. although the movement of the graphic remained slow but it had constant movement to the top and reach the top of the pick in 2016 with almost 200 million tourists. the purpose of travels also various from each of the travelers. some traveler might want to come to southeast asia fot the leisure activity, business or medicine purpose. this desire might be different from each year according each private reason but like in the other parts of the region, travel for the “leisure, recreation and holidays” are the most favourite purpose of travels by the tourist (annual report on asia tourism trends, 2017). the increasing of the share can be seen, from the past years, it began from 51% share in 1995 and end up with 54% in the recent years. in contrast with other indicator, almost all of the rest of indicators only present small number of shares, even it is not half share of “leisure, recreation and holidays”. meanwhile “vfr, health, religion, other” category can be considered as the second most favourite activity for visiting the region. the activity of the tourist who doing this activity only granted by 22% in present year, even though it was only small amount of share but asia and pacific region still be proper place for religion and health. for the breakdown in asia and pacific region, it turns out the trends also adapted in each subregions. in each subregions, tourist would prefer to spend their time and visiting a country for recreation or leisure activity compare with the rest purpose (annual report on asia tourism trends, 2017). in 491 southeast asia region, the share of the leisure activity were about 59% share from the total category. this number claimed to be the biggest share in compare with three others categories because the sums of three categories can not be even the half of the main category. in contradiction, with the second most famous activity for visiting which is “vfr, health, religion, other” were only about 27% share in total. from the data given by, it is common believed every respective nation will urgently take the matters into consideration because “leisure, recreation and holidays” will hold significant role in tourism industry. international tourism’s expenditure in southeast asia region. discussing about the international expenditures, it has no different with the growth of employment generator which is labelled as a promising prospect for the future. as the times goes on, international tourist are more likely to spend their money for tourism and travel expenditure (the travel & tourism competitiveness report, 2017). both lines represents different data regarding the expenditure during the years of 2008 until 2015. from the first year there were slightly different from both sides. expenditure in developed countries were tend to be decreased, from the first year the tourists spent their money around 600 us$ billions but the next years the expense decreased until below 600 us$ billions in 2009. the data show after the decreasing the expense tend to be increased steadily although the expense started to dropped again in 2015. meanwhile the blue line shows the different condition in compare with the red line. the blue line may start from the low of the number, which is around 200 us$ billions in 2008 but the data represents constant growth from around 200 us$ billions until 600 us$ billions in 2015. in the other words the expenditure from developing countries are still capable to growth and expand more in the next few year and it might be overlapping the expenditures of travelers from advanced countries. this data shows with a growing expense in tourist and travel will attract more business concern in this industry. there is a chance for many countries to take advantages in tourist market. on the other hand, asia region as a world largest population in the world has shows the significant impact of the tourism industry. asia has four billions inhabitants in 2013 and about 56 % of the world is total output (asia tourism trends, 2014). rapid economic condition along side with large number of population will bring asian region into economic prospect in term of tourism industry. this can be proved by the fact that the asia region can attracted 249 million international arrivals in 2013, with estimated around 23% of the world total (asia tourism trends, 2014). the tourism industry prospects in asia region will be considering as a fast growth in terms of the number of international tourist arrivals (asia tourism trends, 2014). from the figures above, it can be seen that the number from the international tourist were rapidly increased from only below 100 million in 1995 until around 250 million in 2013. although in the picture showed minor decreased in 2003 with 100 million and in 2009 with below 200 million but overall the numbers show the positive result of tourist arrival for the next couple years. international tourism’s receipt in southeast asia region. the growth of the tourist industry also reflected in the growth of international tourist receipts as well. asia and pacific region give 30% shares of the world’s international tourism receipts (asia tourism trends, 2014). receipts share has almost two times double since 2002, it can be valuable information to take tourism industry into more concern for each nation. the amount of the income can be different based from how good the nation to attract and invites tourist to spend their budget in each nations. the readiness to attract the tourist would be important consideration because it would determined how serious a nations to prepare tourism industry. the preparation can be looked into several consideration and those nations can make a judgement and evaluation regarding their readiness. one of the preparation namely infrastructure, this key point of tourism industry already produce positive results for every nations who put the effort in this area. 492 the growth of tourism industry each subregion seemed to be promising especially in southeast asia region. this region capable to gain more receipts from international tourist with good records since 1995 even though they were some slightly bad records in some years. the amount of receipt began from more than 20 billion usd and it had slowly increased for the next years (annual report on asia tourism trends, 2017). from each year since 1995, the growth looked to be fluctuate and inconsistent until the drop in 2009 which only generated receipts less than us$ 60 billion. although the growth in the subregion seemed to be inconsistent in southeast asia, but the receipt after 2009 began to report positive results. after the downfall in 2009, the graph showed rapid increase in every year. the dot began from us$ 70 billion and climbed quickly after that, the receipt stopped at the end of the edge with total amount around us$ 120 billion in 2016. the positive trend can be tracked also from tourism growth. southeast asia region claimed to be second fastest growth in comparison with the other subregions (annual report on asia tourism trends, 2017). from the graph mention before, although the number’s growth still owned by oceania with 11.6 % in recent year but southeast asia capable to climbed up by almost 8.0 % into 9.7% in 2016. from this point of view, it could be expected that the growth of southeast asia can surpass or at least in the same position alongside with oceania regions in afterwards. the growth of southeast regions also can be seen by the total share of receipts in comparison with other subregions. this region claims to be as a second largest contributor after northeast asia regions in term of receipt’s percentages in 2016 (annual report on asia tourism trends, 2017). southeast regions shared 32 % receipts while the first largest contributor capable to give 46% receipts from total share. to be noted, despite the gap between northeast asia and southeast asia up to be 14 % but it can be a good note to be considered since the other region such as oceania and south asia only earned no more than 15% shared. it is possible for the future planning that the prospective of asian tourism industry can be rely on northeast and southeast asia. method the methodology of research is using qualitative method with more focus on descriptive approach research. furthermore, this research also uses two bali bombing tragedies as an example of the tourist perception towards tourism industry in indonesia. the data gathered by observation and conducted interviews with 209 tourists as well, both domestic and international tourist. the interviews gained by using instruments in perception guidelines related to online marketing and nation brand towards tourism industry in indonesia. result and discussion online marketing and nation brand towards tourism industry in indonesia. online marketing and nation brands towards indonesia. nowadays can be consider as a digital world and nation brand demanded to be more open in digital area since every corner of the world have an unlimited connection to access internet. with the availability of internet connection, the existence of online marketing can bring significant impact towards nation brands. the role of online marketing can assist nation brands in order to change or to attract people’s perception about respective nation. in this case, nation brand takes the opportunity to gain several advantages in term of people perception towards certain country. the task of nation brands can not run smoothly without the assistance of online marketing. even a good nation can not run nation brands ineffectively compare with other competitor unless the participation of online marketing. the governments will use it as a valuable marketing tools as a campaign to introduce the nations in digital information. more over the role of online marketing can be used to introduce a nation or even maintain nation image towards bad perception in international community. it can be deniable that some people might have 493 bad perception towards the country due to bad news like as what people believed about one of the tourism spot in indonesia which is bali on 2002 and 2005. bali bomb blast i and bali bomb blast ii. in early years of 2000, it can be claimed as a hard time for southeast asia region moreover in indonesia especially in tourism industry, they were two international accidents regarding terrorist attack on bali in 2002 and 2005. indonesia declared the attack as the worst terrorist attack in indonesia and it took international attention. later on this accident will called as bali bomb blast 2002 and bali bomb blast 2005, this accident surely give bad effect for indonesia tourism. the first bali bomb blast occurred on 12 october 2012, located in tourist district of kuta on bali. this incident claim as multiple attack at the same time, it took hundred of innocent live from 24 different nationality. the attack held by jamaah islamiyah and targeted three places on bali which is paddy’s pub and sari club on legian street also usa consulate on hayam wuruk street (gunawan, 2014). the outrages bomb blasts were claimed as a support for free palestine and direct revenge for usa’s terrors in asia. the accident divided by into three sequences of bombing, which is by suicide bomber, pick up car and smaller device (tim viva, 2012). source: viva news figure 2. bali bomb blast i a suicide bomber decided to detonated himself inside paddy’s club while the other culprit tried to bombed sari club with huge bomb with the weight of 1.200 kg explosive material carried by an l 300 car (gunawan, 2014). the rest of the bomb which targeted to the usa consulate only gave small damages due to the heavy security guard. in the next few days after the explotation, there were huge exodus from foreign tourist to leave bali in international airport but at the same time there were international help such as fbi and scotland yard to provided valuable assistance (liputan 6, 12 october 201). the worst terror took 202 innocent lives and injured 209 people, mainly the victims come from australia with 88 victims and indonesia with 38 victims. the impact of the damaged is nearly one kilometer from the radius and destroyed thousand building around the area (gunawan, 2018). the suspects seeked tourism place especially on bali as target to destroy considering bali represent as a one of the international tourist destination spot and international community could be easier to recognize bali than any city ( suhendi, 2012). 494 source: viva news figure 3. bali bomb blast as worst after the tragic bomb, local government built permanent memorial in order to remember the tragic memory. the memorial built exactly on the wreckage site of paddy’s pub on legian street, bali and was opened on 12 october 2004, two years after the incident. nowadays thousand people from across the globe are often to visit the memorial to mourn the sadness about the lost of hundred innocent lives( geary, 2016 & 2018). source: main online figure 4. ground zero bomb blast two years after the first bali bomb blast, all the victims on bali tried to regain their confidence from phobia due to the massive explosion especially from the local residents who lives nearby from crime scene. every tourism sectors on bali try to rebuilt and regain the trust again from international foreigner who want to visit bali. this act also supported by all the component in indonesia governance , together they were tried to ensure the safeness and security for the people who want to travel on bali for leisure or business trips. slowly but sure the foreigner willingly to visit bali again after the situation back to be normal again in terms of security and trustness. this positive results can be showed until the second bali bomb blast in 2005. 495 source: bbc news figure 5. second bomb bali blast exactly 3 years after after 2002, there was bali bomb blast again which shocked international community. the bomb was exploded at three times in different places (bbc news, 2005). the attack started when the suicide bomber committed to suicide in two tourist areas in kuta and jimbaran beach resort. there were no further information regarding the suspect of the terror but it can be sure the bomb blast come from terrorist and the targets were random on public places. as a result, the total victim are 39 people including four australians were dead and 19 injured (clifton, c. wockner, a. carswel, 2018). the impact of terror. the image of destination travel is one of the important elements for the tourist before going to destination places. in other words, the image or perception of each country hold important role to determine whether the respective country is to be worth to visit. international community believed the period of bombing were considered as a hard situation for tourism industry not only in indonesia but also in southeast asia region. many foreigners would like to reconsider their travel time whether it is worthy to travel again or not international community also tried to influenced the decision maker by stated that indonesia it is not safe country to go to especially for holiday. since the last bombing in bali, the government from various nations had declared travel warnings or travel advisories they were even some country to issued travel warning to indonesia due to the concern of each respective citizens such as usa and australian. both of them declared travel warning as a consequence of series of terrors on bali. between the timing of terror attack and the growth of internet were raised at the same time and the news spread to the outside and brought bad report for the indonesia tourism. by this moment several nations such as eu and australia already take an advantage to decided travel warning based from internet resources (beirman, 2018). the internet become one of the important key factors by international community to asses indonesia tourism industry after the blast. internet can contribute the news with distributing and publicizing travel advisories. country such as australia, canada, usa, south korea, japan and european union are some the members of the player when it comes to generates travel advisories (maudin, 2012). soon after the blast took people lived in bali, usa government issued travel banned to indonesia. the state minister of usa issued a travel warning regarding the safety in indonesia and recommend every citizens to leaving the country due to crimed activity last time. the attacker might aimed usa citizens or interest considering the increased usa government activity in iraq and anti america violence. the embassy stated a credible information about extremist activity may be planning to attack once again (schubert, 2003). australia already applied travel warning to indonesia several days ago before usa. the respective government declared to forbid australians against travel to indonesia, if not necessary. the department of foreign affairs took this problem 496 into caution of terrorist attack against westerns, according the intelligence the threat may be arised due to the australia troops existence in the invasion of iraq. the government advice to avoid any commercial and public interest on australian or other westerns and advice people to remain at home as possible. furthermore the warning extended to tourist area, shopping center, public transport which is associated with westerns (cnn, 2003). due to the negative statement from those two countries, many tourists were not willingly to travel to indonesia. they intended to canceled the flight and stay in remaining country. as a result, bali hard to regain the trust regarding safety issues by international community. indirectly, indonesia currency and stock market had down rapidly, as the investors worried about the economic condition after the attack on bali due to the security instability (bbc, 2022). bali reputation based from safety and security warranty for the traveler and in 2002 bali contributed about 1.5 million visitor a year and produced around one-third of national economy (andari, 2018). source: cnn figure 6. travel warning issues for indonesia from usa after the first and the second bomb hit bali, local government in bali begin to experience total losses such as economy, social, and even security. in the first sector show the losses of the foreigner, the decreased the values until 57 %, more than half from the total amount of travelers. to be noticed, it is claimed to be total losses, as product domestic regional in bali were dominated from tourism industry (liputan 6, 2002). the losses of tourism industry was beyond the expectation, in 2002, over 40% of the working population in bali was employed directly or indirectly due to the terror attack (beirman, 2018). all the sector which is connected for tourism industry felt the negative impact such as restaurant, hotel, hostel, small industry and even handycraft. even there were hotels faced some bankruptcy due to the low occupancy rates (liputan 6, 2022). two weeks after the bombing, the average hotel occupancies only at 18 % in compare with previous last year which produced average 70% (andari, 2018). three months after the bombings many economic activity in bali indicated business failure. 497 source: cnn figure 7. new bali attack warning this could be happen as a impact of the declined international tourist arrival up to 30% 40% from the last year. hotel occupancy had dropped below 40%, moreover estimated 100.000 had lost their job which is mostly from informal sector (gurtne, 2008). surely with the effect of terror attack in bali, during following weeks people began to perceived several nations such indonesia, singapore, thailand, malaysia as a dangerous place to come by due to the islamist activity in southeast asia (beirman, 2018). bali suffered total lost in tourist sector, tourist definitely not willingly to travel to indonesia. they are scared due to lack of security, unreliable medical infrastructure and poor emergency management (maudin, 2018). an international conference held in iguazu, argentina, called an international assistance to provide some support for indonesia tourism in bali. the conference was sponsored by world tourism organization and followed by 80 countries (http://www.dw.com/id/dampak-bom-bali-terhadap-pariwisata/a-2935604, 2018). the need of support from international community counted as urgent matters, even one year after the tragic incident, tourism activity still face hard problem. it can be reasonable, as most of the employees were around half of bali’s population. tourism sectors such as beach vendors, stall owners and taxi driver had been affected, now balinese had found themselves financial trouble (bbc news, 2003). at 2003 the tourist sector generates 67% of island’s gdp and more than 80% it is household’s depends on tourism industry (bbc news, 2003). on the other hand with formal sector, certain business were urge to offered unpaid leave, reduce of working hours in attempt to decreased working hours (gurtner, 2008). the economic condition stated in bali was totally different in compare before the attack, many public facility were permanently closed or closed earlier to reduce cost of activity. regain international trust over bali. the great fear of security concerning about extremist had arised in southeast asia region, moreover the status about negative travel advisories given by western had urge asean members to consolidate urgent meeting. 3 weeks after the terror, the meeting discussed the commitment and willingness to be more open among the members regarding regional tourism (beirman, 2018). the challenge for the tourism not also to rebuild bali as it was seen before but also to regain and restore international reputation of bali as a safe place for tourism destination. to attract visitors, a lot accommodation offered lowered price to improve occupation rate and increased cooperation between bali tourism authorities and private industry-hotel chains to promote bali in certain place through several offers. moreover local governments opened direct flight to bali from kuala lumpur and heathrow. to prevent and to reduce terror activity in the future, the government already decided to take urgent action to persuade international community so that indonesia still be safe place to travel. the measurement which is take such as (gurtner, 2008): 498 identifying the suspects; empowering international intelligence sharing agreements; creating anti terror special forces and law; deployed more security forces, especially in seaport and airports. furthermore, in 2002 bali hosted many travel writers and agent travel to introduce bali again (beirman, 2012). international marketing and public relations were also offered some help to restore and re-image bali again as a tourism spot. the slogan and campaign like bali for the world and kuta carnival of live were offered to introduce the natural beautiness (gurtner, 2008). social media role in indonesia digital tourism. with the rapid development of technology, nowadays people relying on internet to find answer and do a lot of research for so many reasons and one of them is the destination for tourism, thus tourism industry forced to follow up with the trend too. many of the tourism company taking advantages of the technology to promote their company to gain more attraction, they draw plenty of promo-packages. not only companies, a lot of countries also using internet to promote their country, like the ministry of tourism indonesia. indonesian tourism needs to transform into digital, since many of travelers is always developing and moving faster towards digital lifestyle. the tourism sector have to aware with the changing if they want to attract future costumers. the ministry of tourism indonesia’s new motto is more digital more global, more digital more personal, more digital more professional (kompas, 2017). hence, the indonesian ministry of tourism is also using the power of internet to promote tourism destinations in indonesia, through wonderful indonesia or pesona indonesia in bahasa campaign or by using tourism brand ambassador. in 2017 the ministry of tourism indonesia build so called war room m17 (2018), it is a centralized digital tourism of indonesia and where the ministry can monitor how the other countries doing with their tourism sector. war room m17 equipped with 16 lcd monitors to monitor tourism movement in indonesia, four of the use to promote indonesian tourism to international market and another four to promote tourism to local market (war room m17, 2016). the ministry of tourism of indonesia also attempt to promote indonesian tourism sector through internet, for example with social media. with more than 2 billions monthly active users (website], https://www.statista.com/statistics/346167/facebook-global-dau/, (accessed on 01.02.2018), facebook considered as one of the most famous social media in the world. therefore, indonesian ministry of tourism using facebook as on of their online marketing portal to promote indonesian tourism sector. indonesia travel is the name of the facebook profile it has 441.059 follower and the page has been like by 441.047 people. it consider small amount compare to active facebook users. there are two instagram accounts which belong to ministry of tourism, the first one is @kemenpar, the other one is @indtravel. there is also another instagram account that affiliate to the ministry of tourism which is @genpi_id, the difference between this instagram account compare to the other two is, @genpi_id account more like a place to promote picture that has been posted by local pesona indonesia community. local pesona indonesia community is the tourism community based on province, so with one account it can collide all the posts from other community. while the @kemenpar instagram account feed is all about the activity of the tourism minister and less about promoting indonesian tourism destination, @indtravel is the account to promote tourism destination in indonesia to the world. there are 2.267 posts in the page with 465.000 followers. @indtravel actively promoting tourism destinations all around indonesia posting pictures submitted by traveler with hashtag #wonderfulindonesia. beside using instagram as one of the media to promoting the tourism destinations in indonesia, the ministry of tourism in indonesia also using youtube to promote indonesia. the youtube channel called indonesia.travel, it has 67.544 subscribers. there are a lot of information that travelers can get from the youtube channel of indonesia.travel, for example the glimps of experience that they will get if they travel to one specific destination. another information is the best fares from one country to indonesia, and it presented in 499 the original language of the travelers, for example japanese, korean, chinese, and in english. not only about tourist destinations but the video also contain of information such as what to do, what to eat, and the festival that is happening in the city that they want to visit. wonderful indonesia also cooperated with air asia, singapore airlines and silkair to promote indonesian tourism. another social media platform that the ministry of tourism using is twitter (@indtravel) with 1,34million followers is consider one of the plattform that have effective result to promote indonesia as one of the most prestigious tourism destination. since its not only picture but also news and captions, with the high level of corespondency a lot of people still using twitter as one of the social media plattform to communicate directly to indonesia ministry of tourism. the ministry of tourism of indonesia also using pinterest to promoting indonesia tourism sector. there are 1.947 followers in pinterest page of indonesia travel with many boards to follow, one of the is the events that is going on in indonesia, or the board about compilation foreigner tourists that traveled to indonesia, or about food pictures. flickr and google+ are also use by the indonesian tourism ministry to promote all indonesian tourism destination. beside social media, indonesia ministry of tourism also has official website for indonesian tourism, the website address is www.indonesia.travel. from the website traveler can obtain information for the specific destination which they want to visit. there are several choice of language visitor can choose which are arabic, chinese, korean, japanese, and english, which will be further discussed on the next chapter. the promoting efforts which has been done by indonesian ministry of tourism is one of the way to boosting image of indonesia as one of the tourism destination country in the world. to gain information regarding traveler perception toward indonesia, an interview was conducted to one of indonesia frequent travelers. she is melisa schumacher one of the contributor from indojunkie.com, since 2010 she travel to indonesia every year for almost two months. she writes down her activity in indonesia in a travel website which capturing and sharing their experience while travelling through indonesian archipelago whom based in germany. the website itself updated daily and gives information about every places that she already visited and the activity to do at that particular place. on the website there are complete information about 11 islands of indonesia that they have been visited which are bali, flores, java, kalimantan, lombok, maluku, papua, sumatra, sulawesi, sumba, sumbawa and timor. indonesia is nation that known for it is friendliness, and that is also the first thing came to her mind if she is thinking about indonesia. not only the people but also the beautiful ocean and the food especially sambal. sambal is chilli sauce, almost every city has its own kind of sambal and its a must have side dish in every meal in indonesia. how she came to indonesia the first time was a coincidence, in 2010 she met an indonesian woman in airport in malaysia and the woman invited her to visit and stay at her home in indonesia and six months later she went to indonesia and travelled overland from java to bali. since bali bombing in 2002, several countries issued travel banned to indonesia due to security concern. natural disaster such as tsunami and volcano eruption is also a concern for traveler to come to indonesia. melisa explains about that concern, she claimed that she registered herself by phone about tsunami alerts when she was travelling to west sumatra, so every time there is an earthquake with the potential of tsunami she will be notify in advance. located in equator line, makes indonesia has tropical climate which could have such a disease that is not common in country like germany where she come from. such as dengue fever and malaria, which both caused by mosquitos, that is why she took precautions before travelling to indonesia by taking vaccine againt those two diseases. many indonesians still not aware of the problem it may cause. for example in kuta beach bali, since its located on a bay every time the west wind season comes the wind blow from west to east makes kuta beach is the center point of trash accumulation from other places in bali and also from 500 the island of java. the trashes dominated by huge pieces of logs, plastics and the waste from household (website , 20128). in 2017 reported as many as 500 tons of trash landed along the beach of kuta, 200 tons of them are plastic and will be recyled into economic valued goods (saubani, dinas, 20128). although indonesian is one of the country with easy visa policy fo the european but there are many question about the visa policy for germans in the indojunkie website. melisa said that is one of the most frequent question that the visitor ask in her website. german is one of the country with the strongest passport in the world, german passport holder can enter 177 countries without visa (room key, 20128). conclusion internet and human interaction can not be separated in nowadays activity. people depending more on the existence of internet in order to gain any information. each of information are available in digital world and people can select according to their necessity. even a brand of one product can be easily created through internet. the terms of branding originally come from marketing products and services. the initiation implementation is often to be used for differentiate the products between the competitors. one of the way to introduce the brand is by using internet since almost every person has the access to internet. based on the matters, a lot of companies go digital to build their brand. company intend to focus on the brand, since the existence of the brand can hold significance benefit for the company. one of the positive results is creating positive perception in the mind of people towards product and services. at the beginning, people tend to differentiate whether the product is good or bad based from their perception. hereby, the purpose of branding is to create, change or maintain good perception by sending positive message towards the products. changing people minds over a product considered as the end result of branding strategy of one company. the idea also applied in country as a whole nation, which is called as nation branding. nowadays, the term of nation branding is widely use as a tool to create positive perception in international community towards a nation. based from this explanation, nation branding is an important key to developing the tourism industry of one country and indonesia is no exception. the used of nation branding can not stand alone without the existence of internet. internet can be a strong marketing strategy for promoting and sending positive message of one country. nation branding is one of the important tools to promote the tourism destination, in addition with a good internet marketing, promotion for one tourism destination can be effective. based on the research, indonesia has been actively using internet marketing to promote tourism destination and to create good brand of its nation. in tourism industry point of view, there are several indicators which is need to be developed for every nation in order to strengthen their nation brand, namely enabling environment, t & t policy and enabling conditions, infrastructure and natural and cultural resources. however, the application of nation branding in indonesia tourism sector is still behind from the target as there are three concerning indicators which is need to focus on. from the category of enabling environment, ict readiness is still low. also from the t & t policy and enabling conditions, environmental sustainability is also a concern. from the infrastructure sector, indonesia still need improvement in order to welcoming visitors. cultural resources and business travel from natural and cultural resources category also need to be improve for the better condition. since the implementation on nation branding needs to work hand in hand with the nation development, it is hard for indonesia to create good brand in tourism if the concerning factors are not well developed. therefore, indonesian government under the leadership of president joko widodo is working hard to improve on the lackness categories. therefore, in the future indonesia 501 capable to compete in the global competitions among the nations. the use of internet marketing, especially in social media implementation has been a huge help for indonesia to spread the good word about its tourism sector or known as wonderful indonesia, compare to other type of internet marketing. the coordination between social media and nation brand is necessarily needed, since both of them are key factors to build positive images toward nation. wonderful indonesia is a campaign use in all social media activity. indonesia had a bad image in the previous experience, and through wonderful indonesia, it delivers message to international community about positive image of indonesia. surely indonesia gain its name back as one of 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http://www.indonesia.travel/gb/en/news-events/news/wonderful-indonesia-wins-best-destination-marketing-award-travel-weekly-asia http://www.indonesia.travel/gb/en/news-events/news/wonderful-indonesia-wins-best-destination-marketing-award-travel-weekly-asia https://www.weforum.org/agenda/2017/04/south-east-asia-s-most-tourism-friendly international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 41 the influence of perception of behavioral control, attitude and wrongdoer status on whistleblowing auditor behavior at bali province's financial and development supervisory agency volume 1 nomor 2 july 2020 page 41-45 luh gede pande sri eka jayanti, i nyoman sutapa universitas da paz, timor leste corresponding author: carlos afonso barreto faculty of economics and business, warmadewa university, indonesia e-mail: ekajayanti60@gmail.com article history: received: 2020-03-15 revised: 2020-03-22 accepted: 2020-03-30 abstract: this study aims to analyze the effect of perception of behavioral control, attitude, and wrongdoer status on whistleblowing auditor behavior. the sample of this study consisted of auditors of the bali province certified financial and development agency (bpkp) of 55 people. the data collection method used is using a questionnaire distributed to the auditors of the bali province certified financial and development agency (bpkp). data analysis in this study used multiple linear regression analysis using the spss (statistica program and service solution) program. referring to the results of the analysis, that perception of behavioral control has a positive effect on whistleblowing auditors. the attitude has a positive effect on the whistleblowing auditor. wrongdoer status has a positive effect on whistleblowing auditors. perception of behavioral control, attitude, and wrongdoer status have a positive effect on whistleblowing auditors. keywords: behavior control perception, attitude, wrongdoer status, wrongdoer status. cite this as: jayanti, l.g.p.s.e., sutapa, j.i.n (2020). the influence of perception of behavioral control, attitude and wrongdoer status on whistleblowing auditor behavior at bali province's financial and development supervisory agency. international journal of environmental, sustainability, and social science, 1(2), 41-45. https://doi.org/10.38142/ijesss.v1i2.1.145 introduction indonesia is a country located in the southeast asian region and also included in the category of developing countries. where in terms of corruption in indonesia is classified as high (nabila and handayani, 2019). this refers to reporting published by the corruption perceptions index (cpi) where the report is published in one year by an international scale organization on accountability aspects, namely transparency international (ti). corruption perception index (cpi) is an index that measures the perception of business and expert behavior towards corruption in the public sphere, namely corruption practiced by civil servants, government officials, and politicians. since its publication in 1995, cpi has been used by various countries for reference to the state of corruption in the country if a comparison is made with other countries with the number of countries 168 research conducted by algadri and junaidi (2019) states that attitude also influences whistleblowing. behavioral attitude is a person's positive or negative response due to behavior. individuals who have confidence if an attitude can produce positive results then people can also have a positive attitude to the behavior and the opposite is also true, if individuals have confidence if an attitude can produce results that tend to be negative then the individual has a negative attitude to the behavior. research conducted by nabila and handayani (2019) states that wrongdoer status is one that influences whistleblowing. according to the cambridge dictionary, a wrongdoer is someone who makes a mistake or something illegal, meaning the wrongdoer is an illegal or illegal activity carried out by someone. referring to the research conducted, someone who has been held wrongdoer status or someone who has been proven to have committed violations or corruption, tends to produce information related to the case he is undergoing, meaning they tend to become a whistleblower. error status or wrongdoer is one part of the factors that can encourage someone's intention to become a whistleblower. hanif and odiatma (2017) in their research found different results, namely the wrong doer's status did not produce a significant influence on whistleblowing behavior. theory of planned behavior. the theory of reasoned action says if the attitude will produce the influence of behavior through a stage to make decisions ethically (ajzen, 2015). theory of planned behavior is a theory of reasoned action enhanced by adding the role of perceived behavioral control. besides the theory of planned behavior has advantages compared to other behavioral theories, this is due to the theory of planned behavior is a theory of attitude that can produce identification in the belief of someone to control themselves against something that can arise from the consequences of other people's behavior, as a result, of course, this will be the difference between the behavior of a person who has a will and who does not have a will (rifda et al., 2015). theory of planned behavior has three main parts, namely the attitude to behavior international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 42 that results in a reflection of judgment on a matter that produces profit and which does not become a profit, social factors that are a reaction of a thing that results from the most recent component, namely intention is a control system on the perception of behavior that arises to be a reflection of the past in the future (ajzen, 2015). whistleblowing system. whistleblower was an agency of an organization that had responsibilities and dared to take a conscience-based attitude. whistleblowing is an acknowledgment that is carried out through someone for illegal acts, immoral acts, and illegal practices (uys & senekal, 2008). so that the whistleblowing-system is one of the systems used for the disclosure of illegal practices, have no morals, and violate a law that is carried out through members of every organization that arises in an organization. whistleblowing-system is a system used to prevent and be able to identify acts of fraud that will arise in a particular organization. general system is used to detect fraud or violations of organizational members (atmadja, saputra, & manurung, 2019; gibson, 2018; saputra & sanjaya, 2019; saputra, subroto, rahman, & saraswati, 2020). behavioral control perception. smith (2009) argues if the perception of behavior control is explained as the perception of a person about measuring the degree of difficulty when performing an action or certain behavior. the dimensions contained in the perception of behavior control are one's beliefs related to one's sense of ability and inability to act or act. some individuals will feel awkward in reporting actions or problems that occur, so this will directly lead to whistleblowing intentions so that it will indirectly carry out whistleblowing. control carried out by an individual in his behavior caused by several factors, including internal factors and external factors (amrullah, 2008; maichum, parichatnon, & peng, 2016). the internal factor that is meant comes from within the person such for example a skill, a sense of will, information, and so forth. while external factors in question are derived from the outside or from the environment that can be surrounded by the person (röttger et al., 2017; wheeler, demarree, & petty, 2007; ayalew, 2020). attitudes on behavior are explained is a positive and negative feeling from someone if they are required to do a behavior that will be determined later. an attitude is the degree or benchmark of an individual in evaluating and assessing an action that is beneficial and unfavorable (amrullah, 2008; balushi, locke, & boulanouar, 2018; engelland, 2014). furthermore, a theory explained through the theory of planned behavior states that the attitude is the amount of a feeling (affection) that can be felt by someone in supporting and rejecting an object that will later be faced or a feeling experienced where this can be measured through evaluative scales such as good and bad, agree and disagree and important and not important (jayawarsa, purnami, & saputra, 2020; sari, triyuwono, rosidi, & kamayanti, 2015). wrongdoer status. acfe produces a definition if its status is from the value and worth of a person with social status. until one can only have the status of several others who want. if mistakes and cheating are carried out through members of the organization who have a high position it is difficult to report by members with low positions. that is because people with high positions have a position and authority that tends to be higher which can be used as a tool for revenge on members who report it. if the higher the position, there will be wider opportunities for the party reported to take revenge with the party who reported it. the status of an organization member who is cheating and acting illegally can affect the tendency of whistleblowing. cheating taken by members with high positions or top management is not easy to anticipate (adib-hajbaghery & kamrava, 2019; saputra, juniariani, jayawarsa, & darma, 2019; yusuf, yousaf, & saeed, 2018). method the method used in this study is multiple linear regression analysis. where the population used in this study is the auditor of the bali province financial and development supervisory board (bpkp) which is certified with a total sample of 55 people. results and discussion referring to the table stated that most respondents were male with 25 people and 62.5%, while the least were respondents with female sex, 15 people, and 37.5%. referring to the table stated that most respondents aged 31-40 years with a total of 20 people and 50.0% while the least respondents with an age of more than 40 years with a total of 6 people and 15.0%. respondents aged 21-30 were 14 people and 35.0%. referring to the table, the majority of respondents were dominated by respondents who worked 6-10 years with a total of 24 people and 60.0%, while the least were respondents who had worked for 4 people and 10.0%. respondents with more than 10 years of work were 12 people and 30.0%. referring to the table, the majority of respondents were dominated by respondents with the most dominating s1 education, namely 20 people and 50.0%, while the least respondents with s3 education were 6 people and 15.0%. respondents with masters education were 14 people and 35.0%. the respondents' perceptions on the behavioral control perception variable with 10 statement items, attitude with 3 statement items, wrongdoer status with 3 statement items, and whistleblowing behavior with 3 statement items are described as follows. referring to the table, the behavioral control perception variable has an overall average score of 4.01, if it is categorized as good, the lowest score is in the statement "i have the possibility of becoming a whistleblower" has a value of 3.68 if it is categorized as good, while the highest score is at the statement "i have full control of the exclusion that i spend" has a value of 4.20 when categorized as very good. referring to the table, the attitude variable has an overall average score of 3.88 if it is categorized as good, the lowest score is in the statement "i have a tendency to disclose the cheating that arises" has a value of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 43 3.83 if it is categorized as good, while the highest score is on the wrongdoer status variable description statement referring to the table, the wrongdoer status variable has an overall average score of 3.82 if it is categorized as good, the lowest score is in the statement "as an auditor, i consider cases related to misuse of assets" has a value of 3.70 when categorized as good, while the highest score is the statement "as an auditor, i consider cases related to financial statement fraud" has a value of 3.97 is categorized as good (adibhajbaghery & kamrava, 2019; sujana, saputra, & manurung, 2020; yadav, balaji, & jebarajakirthy, 2019). referring to the table, the whistleblowing behavior variable has an overall average of 3.88 if it is categorized as good, the lowest score is the statement "i expect the award to be given when i do whistleblowing" has a value of 3.85 if it is categorized as good, while the highest score is the statement "i have personal motivation when disclosing fraud and whistleblowing" has a value of 3.90 is categorized as good (atmadja et al., 2019; saputra & sanjaya, 2019; saputra et al., 2020). table 1. multiple linear regression coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 2,859 0,824 3,469 0,001 perception of control behavior 0,068 0,032 0,266 2,112 0,042 attitude 0,238 0,093 0,329 2,554 0,015 status wrongdoer 0,284 0,107 0,372 2,665 0,011 r 0,883 r square 0,780 adjusted r square 0,761 f value 42,487 sig. 0,000 in the results of regression analysis as illustrated in the table, the formulation can be arranged as follows. y = 2.859 + 0.068 x1 + 0.238 x2 + 0.284 x3 the results of the formulation stated the number and direction of influence of each variable. the coefficient which has a positive sign has the same direction. referring to the table, the coefficient can be explained as follows. the value of the constant is assumed if without the added variable perception of behavior control, attitude, and wrongdoer status, then the value of whistleblowing behavior will have a value of 2.859. the coefficient value of behavioral control perception (x1) has a positive value of 0.068, which means if x1 (behavior control perception) an increase with the assumption of attitude, and wrongdoer status, is considered permanent then the whistleblowing behavior will increase has a value of 0.068 (factor, 2018; yang, jin, & tan, 2019). attitude coefficient value (x2) has a positive value of 0.238, which means that if x2 (attitude) increases with the assumption that behavioral control perception and wrongdoer status are considered permanent then whistleblowing behavior will increase has a value of 0.238 (saputra et al., 2020). the coefficient value of wrongdoer status (x3) has a positive value of 0.284 which means that if x3 (wrongdoer status) increases with the assumption of behavioral and attitude control perception, it is considered permanent then the whistleblowing behavior will increase has a value of 0.284 (watto, monium, ali, & ijaz., 2020). the influence of behavior control perception on whistleblowing behavior referring to the results of data analysis shows that the effect of behavioral control perception on whistleblowing behavior is a positive influence. the significance value of 0.042 <0.05 indicates if h0 is rejected and h1 is given acceptance. this result means that the perception of behavioral control has a very positive and significant influence on whistleblowing behavior in bpkp bali province (rifa’i, 2020). in other words, there is an increase in the perception of behavioral control in bpkp of the province of bali, there will be an increase in whistleblowing behavior in the bpkp of the province of bali, conversely, if the perception of behavioral control in the bpkp of the province of bali decreases, the whistleblowing behavior in the bpkp of the province of bali will increasingly decrease (khanifah, anam, & astuti, 2017; saputra & sanjaya, 2019; saputra et al., 2020). the significance value of 0.015 <0.05 indicates if h0 is rejected and h2 is received. this result means that attitude is a very positive and significant effect on whistleblowing behavior in bpkp bali province. in other words, there is an increase in attitudes towards bpkp in the province of bali, there will be an increase in the behavior of whistleblowing in the bpkp of the province of bali, conversely, if the attitude in the bpkp of the province of bali decreases, whistleblowing behavior in the bpkp of the province of bali will increasingly decrease (saputra & sanjaya, 2019; wahyudi, achmad, & pamungkas, 2019). referring to the results of data analysis shows that if the influence of wrongdoer status on whistleblowing behavior is a positive effect, this is passed from a significance value of 0.011 with a beta coefficient of 0.284 having a positive value. the significance value of 0.011 <0.05 indicates if h0 is rejected and h3 is given acceptance. this result means that the wrongdoer status is a very positive and significant influence on whistleblowing behavior in bpkp bali province. in other words, there is an increase in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 44 wrongdoer status in bpkp of bali province. an increase in whistleblowing behavior in bpkp of bali province, on the contrary, if the wrongdoer status in bpkp of bali province decreases, the whistleblowing behavior in bpkp of bali province will decrease further (saputra et al., 2020; utami, utami, & hapsari, 2018). conclusion referring to the results of the research analysis and the results of the previous chapter discussion, conclusions can be drawn as follows: the perception of behavioral control has a very positive and significant influence on the level of whistleblowing behavior in bpkp bali province. this states that the better the perceived behavioral control in bpkp bali province, there will be an increase in the level of whistleblowing behavior in bpkp bali province. attitudes greatly produce a positive and significant influence on the level of whistleblowing behavior in bpkp bali province. this states that the better the attitude in the bali provincial bpkp, the higher the level of whistleblowing behavior in the bpkp bali province. wrongdoer status is a very positive and significant influence on the level of whistleblowing behavior in bpkp bali province. this states that the better the wrongdoer status in bpkp bali province, the higher the level of whistleblowing behavior in bpkp bali province. referring to the conclusions above, the suggestions from this research are as follows: for students, this research can be used as a source of study and to manipulate research with the same type through the addition of several allocation variables.for bpkp auditors, the results of this study can be used as a basis for optimizing the whistleblowing behavior of the body. this can be done by optimizing the perception of behavioral control, attitude, and wrongdoer status given to each auditor. this can be done by producing auditors' guidance and advice as well as sharing experiences so that auditors feel comfortable and have attitudes and result in whistleblowing behavior will increase.for further researchers can add some other variables that support so they can develop research even better. the recommended variable is work discipline and the quality of performance that can be associated with whistleblowing. reference adib-hajbaghery, m., & kamrava, z. 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(2018). rethinking agency theory in developing countries: a case study of pakistan. accounting forum, 42(4), 281–292. https://doi.org/10.1016/j.accfor.2018.10.002 1036 integrated digital marketing communication strategy of primago islamic boarding schoolin building netizen cognitive volume: 4 number: 4 page: 1036 1047 novalia agung wardjito ardhoyo1, sunarto sunarto2, hifni alifahmi3 1doctoral program of communication science sahid university jakarta 2professor of communication science prof. dr. moestopo (beragama) jakarta 3doctor of communication science sahid university jakarta corresponding author: novalia agung wardjito ardhoyo e-mail: agung.ardhoyo@gmail.com article history: received: 2023-06-11 revised: 2023-06-23 accepted: 2023-07-16 abstract: digital transformation develops and disrupts the business sector and the economy. all primago marketing communication activities are mediated digitally. the basic problem of this research is that primago digital's marketing communication activities need a model. this model is expected to deliver that effectiveness and efficiency in each primago digital marketing communication program. the aims of this research are (1) to find the factors to be considered in designing an integrated digital marketing communication strategy for primago. (2) to find priority choices in building netizen cognition. it is based on the multiple assessment criteria of experts. this study uses the theory of computermediated communication, information integration theory, and then the concept of integrated marketing communications. for methodology, this study uses a post-positivism paradigm. the results of the interviews and dissemination of disclosures were then analyzed without the in-depth involvement of the researcher. qualitative and quantitative methods are used simultaneously in this study. based on the analysis of this study resulted in conclusions. (1) factors must be considered in designing primago's digital marketing communication strategy. among others are accessible, affordable, connectivity, costumize, and realtime measurement. (2) the priority for choosing the right digital integrated marketing communication strategy for primago in building netizen cognition sequentially is managing the website. then simultaneously managing facebook and instagram, the third is youtube and tiktok. keywords: digital marketing communication model, primago boarding school, mix method cite this as: ardhoyo, n. a. w., sunarto, s., alifahmi, h. (2023). “integrated digital marketing communication strategy of primago islamic boarding school in building netizen cognitive” journal of environmental, sustainability & social science, 4(4),1036 1047. introduction companies that own goods or services know the importance of communicating with audiences. communication is one part of supporting their business processes. with communication activities, various company information can be conveyed. the world is currently entering the big data era. big data is an era of internet-based communication called the digital era. the emergence of the digital era has given birth to various unlimited and up-to-date information channels. one of the digital information channels is social media. the global community, especially indonesia, has become a digital media consumer. so big data is a significant trend for now. one of its characteristics is that people have much information they get through the internet. thus, companies and consumers can now easily obtain information through big data. mailto:agung.ardhoyo@gmail.com 1037 governments in many countries support technological progress. technology has become widely accepted globally, thanks to the policies implemented. the nature of the technology is also considered easy. so there is an increase in individuals using technology. several technology device manufacturers also sell them at affordable prices. then internet providers' support provides various choices of internet data packages. these things make it easier for people to enjoy technology. in the end, the trend of the world community is turning to digital communication. digital transformation develops and disrupts the business sector and the economy. many companies take advantage of this moment. making it a business maneuver strategy. it is similar to what the modern primago islamic boarding school does in building netizen cognition through all primago marketing communication activities mediated by social media. the problem that became the findings of this study was that there were primago obstacles in building netizen cognition. so far, the digital marketing communication strategy implemented by primago has been based on learning by doing. only now has a formulation or template for digital marketing communication activities. this model will obtain a priority scale that most influences cognitive netizens. it is in order to achieve the effectiveness and efficiency of the primago marketing communication program. as a comparison, researchers tried to find a variety of research literature on islamic boarding schools. the first research is research conducted (manshur et al., 2022). the research was conducted on a non-profit business, the darul furqon educational institute (tpq) cirebon regency. this research examines the study of brand awareness in non-profit institutions. the results of the study state that consumer awareness can impact a company's success. brand awareness is one of the efforts to build a corporate image in the digital era (manshur et al., 2022). they still need to carry out marketing communications to increase brand awareness. tpq darul furqon, as a brand, uses six elements of marketing. these include advertising, sales promotion, direct marketing, internet marketing, religious events, and word of mouth (manshur et al., 2022). however, this research needs to analyze the digital marketing communication model. kumara, dhiani, and wardani have conducted other marketing communication research at islamic boarding schools. the analysis was carried out on marketing communication strategies in increasing sme sales at the yatim al hanif islamic boarding school. this study aims to determine the results of the swot analysis of employee performance improvement strategies. by using the ifas and efas matrices, important external and internal environmental factors can be identified (kumara et al., 2022). the research results show that training and development are needed for the pesantren's human resources. however, this study also needs to analyze the digital marketing communication model. from these two studies, non-profit institutions still need to carry out marketing communications. it means that there is no difference between profit institutions. because an institution or organization is a brand that the public must also know, institutions or organizations will be known to the public through marketing communication activities. so, this will affect the existence of an institution or organization. this paper argues that primago needs a digital marketing communication model or formula. the model must be appropriate in supporting primago's marketing activities. the model is also needed to support their program's effectiveness and efficiency. based on the findings that become research problems, it is hoped that a model or formula will be obtained to guide them. so that it becomes a space for the implementation of this research. this model later the new media. the term new media became known in 1980. new media theory is a theory developed by pierre levy. new media theory is a theory that discusses the development of media 1038 from the conventional to the digital era (mamis, 2020). primago islamic boarding school is an organization that utilizes new media in its marketing communication activities. it is based on reasons for the effectiveness and efficiency of the process. primago netizens have utilized the website, youtube, and social media platforms to build cognitive. the social media platforms primago manages are instagram, facebook, and tiktok. cmc (computer-mediated communication) theory. primago's marketing communications activities are completely digital. digital ways operate with computers and the internet. this activity is as stated in the cmc theory. a theory says individuals can communicate using communication technology (littlejohn & foss, 2009). a computer is a technology for developing computers that collaborate with the internet. thus giving rise to new ways of communicating. now the internet is available in almost every region. people are quite close to computers and smartphones. so, it is considered the latest way of communicating. because cmc spans the spectrum of use from interpersonal to mass communication and alters the function of traditional mass communication, it is particularly intriguing to mass communication researchers. in addition to the four functions of traditional mass media: information, explanation, entertainment, and transmission of culture, cmc is used primarily for social interaction (pratiwi, 2014). information integration theory (iit). primago uses several digital platforms in sending its marketing communication messages. generally, parents use facebook and the website. at the same time, students are a generation of instagram and tiktok users. several strategies are needed because the target audience is parents and prospective students. even though the platforms are different, the core message must have in common. this phenomenon is described in iit theory. the information integration approach centers on how we accumulate and organize information about all the people, objects, situations, and ideas that form attitudes or tendencies to act positively or negatively towards some objects (littlejohn & foss, 2014). iit is a cognitive theory, as anderson's work deals with how individuals integrate information from two or more stimuli (foster, 2013). an attitude accumulates information about an object, person, situation, or experience (littlejohn & foss, 2014). iit studies how these variables are cognitively integrated and combined to form the final response (foster, 2013). the concept of cognitive algebra explains the individual assessment process. this simple algebra is used to show how individuals integrate various sources of information (foster, 2013). so that with iit, it can be determined which factors influence individual cognition. iit is a process that aims to obtain accurate priority values from the decisions and assessment processes of the appraiser by using statistical measures to validate the interval scale equations used by judges (evaluators) to understand a cognitive process. the rater determines the default setting. appraisers are asked to give a value on a scale that can be determined (foster, 2013). in this study, ahp was chosen as a method for setting priorities. ahp uses scores to show how individuals integrate various sources of information. the researcher determines the score based on several variables suggested by the expert. the results of the expert assessment are processed to find the factors to be considered in designing an integrated digital marketing communication strategy for primago and to obtain accurate priority values from expert-based decisions and assessment processes. the concept of integrated marketing communications (imc). the imc concept is to form a strong brand identity in the market and integrate marketing functions such as advertising, direct marketing, sales promotion, public relations, personal selling, publicity, sponsorship, and interactive marketing (anggraeni, 2018). modern business and non-profit organizations use various marketing communications to promote what they offer and achieve financial and non-financial goals 1039 (zook & smith, 2011). so, the purpose of imc is to influence or directly affect the target audience's behavior. planning and delivering consistent messages can lead to a brand's image in the market. consistency is referred to, for example, in the targets of promotional activities, product appearance, and general nuances in advertisements and is also reflected in in-store merchandising. if the campaign is inconsistent, it causes the marketing communication process must start from an early stage. therefore strategic and careful planning is needed to ensure the message is effective. however, only a few have adopted imc because, apart from funding, partly because of ignorance, they do not want to find it difficult to achieve integration (percy, 2016). strategic planning for imc involves a five-step process (percy, 2016): (1) identify and select the appropriate target audience. (2) determine how that target audience makes product and brand decisions. (3) establish how the brand will be positioned within its marketing communications and select a benefit to support that position. (4) communication objectives. (5) to effectively deliver messages and ensure they are processed correctly, selecting appropriate media options that align with communication objectives is important. when preparing a marketing plan, it is essential to gather a variety of facts and data. it is necessary to prepare primago's digital marketing communication strategy. methods the methodology is needed to ensure that the conceptual framework can be answered validly and objectively. the research method is a scientific way to obtain data with specific goals and uses (sugiyono & lestari, 2021). thus the objectives of this research can be achieved by understanding, solving, and anticipating research problems. this study uses a post-positivism paradigm. this paradigm was chosen because the observed phenomenon wanted to know primago's integrated digital marketing communication strategy in building netizen cognition. interviews from sources are required. then analyzed without in-depth involvement of the researcher's intervention. this research is expected to find a new model of information integration mix in digital marketing communications at the primago islamic boarding school. these keywords, namely "finding," means getting something that already exists but is not yet known, possibly lost, or still hidden (sugiyono & lestari, 2021). so that in this study, an exploration of the phenomenon of digital marketing communication was carried out by primago. we must create a digital marketing communication mix formula model for primago islamic boarding school, prioritizing certain elements. with the nature of exploration, the method used is qualitative. at the same time, this study uses the ahp (analytical hierarchical process) unit of analysis. according to saaty, ahp is a decision-making method based on multiple criteria (multicriteria decision making) (kholil, 2018). in ahp, numbers are calculated. the calculation aims to provide priority weight for integrated digital marketing communications used by primago in building netizen cognition. the numerical data processing means that this research also uses quantitative methods. so, this study uses a combination approach. quantitative and qualitative methods used simultaneously are part of the philosophy of pragmatism. result and discussion primago has carried out several digital marketing communication activities. the realization is through using of digital platforms to spreading digital communication messages. this phenomenon is described in the cmc theory, in that computers and the internet mediate primago's marketing communication activities. this activity was carried out to influence audience cognition (netizens). 1040 the stimulus strategy provided by primago is different for each platform. even though different platforms, the essence of the message must be uniform. it is as described in the theory of iit (integrated information theory). iit is a cognitive theory that deals with how individuals integrate information from two or more stimuli. however, primago needs to improve. no model is a template for developing an effective and efficient digital marketing communication strategy. the template is expected to become an sop (standard operational procedure) for every next primago digital marketing communication activity. therefore this research was conducted. interviews, questionnaires, and focus group discussions (fgd) were carried out by asking questions to experts and then analyzed using ahp. expert-based methods are used to look for accessibility or usability problems of an object (petrie & bevan, 2009). the data in ahp is based on "judgment" or opinions from sources considered experts or "key persons." they may consist of (1) decision-makers; (2) experts; (3) people who are involved and understand the problems they face (widyaningsih, 2012). experts conduct evaluations using a set of heuristics to guide them and assess potential problems, how severe or important they are to be eliminated before a model is released (petrie & bevan, 2009). the number of participants depends on the confidence required in the results. the experts in this study were determined to include marketing communications decision makers at the pimago islamic boarding school, namely the director of primago publications and documentation, then marketing practitioners, bnsp assessors (indonesian agency for professional certification), academics, practitioners and agencies in the field of digital marketing communications. the selected experts have knowledge, experience, and understanding of digital marketing communications. expert data as informants are presented in table 1 below. table 1: data of the experts no name occupation 1 muhamad fikri alrizki marketing communication decision maker at the primago islamic boarding school 2 eris sutrisna • indonesian assessor digital marketing expertise unit and digital marketing specialist • founder esas management and trainer 3 mohammad ichsan rasyid • academics imc: lecturer at riau islamic university • strategic planning practitioner 4 muhammad ifan apriansyah • founder vh consultant • founder aplikasi “abangbenerin” 5 ghe andika founder kolab creative social media agency interviews and fgd were conducted to determine the types of digital platforms appropriate for use by primago in building netizen cognition. questionnaires were also distributed to experts to find out paired assessments. furthermore, the data collection results are weighted to obtain priority interests. in the end, a model or formula was concluded for primago in carrying out digital marketing communication activities. from the expert interview data, platforms that can be used in digital marketing communications include (1) website, (2) facebook, (3) instagram, (4) youtube, 1041 and (5) tiktok. these platforms become alternative factors in ahp analysis. for the next stage, ahp analysis is carried out to determine the weight of the assessment of the types of platforms. so that later, it can be known in priority which platforms need to be prepared and managed to build netizens' cognition. the ahp design is presented in figure 1, and the results of the ahp analysis, according to experts, are presented in figure 2. figure 1: hierarchical structure of primago integrated digital marketing communication strategy in building netizen cognitive figure 2: main eigenvector graph in figure 2, it can be concluded that the website creation program is the main alternative with a value of 0.5485. so creating a website is a priority strategy in delivering primago's digital marketing communication messages. followed together by the creation of social media, facebook and 0 0,1 0,2 0,3 0,4 0,5 0,6 website facebook instagram youtube tiktok series 1 website instagram youtube facebook alternativ e tik tok primago's integrated digital marketing communication strategy in building netizen cognitive marketing communi cation decision maker at the primago islamic digital marketer practition er academic imc lecturer at riau islamic university social media agency bnsp assessor digital marketing expertise unit and digital marketing specialist actor 1042 instagram, with a value of 0.1663. next, create youtube (0.0772) and the tiktok platform variable (0.0417). the use of digital platforms through social media can be carried out in current marketing communication activities. as the findings from other studies show, social networks may make it easy for people worldwide to interact with each other through social media. these social media include facebook, twitter, whatsapp, telegram, instagram, and line (lestari et al., 2021). these social media include facebook, twitter, whatsapp, telegram, instagram, and line. through digital marketing communication, primago can use it to build netizens' cognition. another fact is that there has been an increase in the number of digital users. companies and organizations must respond to this phenomenon. thus companies or organizations like primago need to use digital platforms. it is their way of conveying messages to their audience. digital applications that primago has used include website, facebook, instagram, youtube, and tiktok. primago finds it practical and efficient to use. traditional methods of audience communication could be more efficient and effective. so online options such as using digital platforms are deemed necessary. in using digital platforms, primago needs to develop methods that ultimately shape engagement. namely the bond between the user and each official primago digital platform. for example, at the initial launch, youtube only showed videos; now, there are features for comments, identity, likes, and shares. another example is also found on instagram. at the beginning of its appearance, instagram was just a photo-sharing platform. now growing, featuring videos, daily stories, comments, likes, private messages, sales accounts, and so on. the development of application capabilities applies to various other digital platforms. thus the platform develops dynamically so that its users feel bound. so primago can develop a digital marketing communication strategy by producing content that is presented on the features provided by the platform. digital marketing activities are a form of marketing communication mediated by computers and the internet. this phenomenon is described in the cmc theory. cmc (computer-mediated communication) is a computer-mediated communication that can also communicate using computer-mediated technology. this cmc discussion is not limited to the context of computer or laptop devices for sending and receiving information. but all computer-based devices, such as pdas, mobile phones, tablets, and others of the same kind. also, through the use of media such as the internet, email, chat systems, text messaging (whatsapp, line), social media, skype, zoom, youtube, and other supporting media which are part of the new communication media (mahdi & naim, 2012). communication can coincide with computer-mediated communication, as in direct face-to-face communication. it is then called synchronous communication by baldwin, perry, and moffit (pratiwi, 2014). cmc can be synchronous when someone participates in a chat room (discussion room). that is when they engage in synchronous. when two or more people discuss a topic in real-time or simultaneously, it happens in several digital marketing communication activities at the primago islamic boarding school. netizens responded by commenting or sending private messages. thus, primago's digital marketing communication activities can be categorized as a phenomenon described in cmc theory. thus, this study supports the cmc theory. whereas the digital marketing communication activities carried out by primago in building the cognitive of netizens, according to the description in the cmc theory. primago has a digital team to manage these communication activities. primago uses various tools to support the smooth production of messages and their delivery. the main devices are digital applications, smartphones, computers, and internet networks. these devices support the smooth delivery of primago's digital messages to the public. sequentially, the platforms managed in digital marketing communication activities are managing the website, simultaneously facebook and 1043 instagram, managing youtube, and finally tiktok. it is obtained from the ahp (analytical hierarchical process) analysis results in figure 2. primago can use several digital platforms to transfer its marketing communication messages. however, it is necessary to consider who the target is. it is because the dominant user characteristics of each platform are different. the target audience for all messages communicated digitally by primago is not only the ages of the children who will become students but also the parents of these students. a child's decision to become a primago student involves many parties. so it is necessary to have a common perception of all parties influencing a child's decision to choose a boarding school. it is explained in the iit theory. so this study's results also strengthen the iit (information integration theory). information integration theory (iit) is an information-gathering approach for communicators that focuses on how we accumulate and organize information about all the people, objects, situations, and ideas that shape attitudes or tendencies to act positively or negatively toward some objects. iit is also described in littlejohn and foss (2014), focusing on two variables, namely valence (direction) and value (weight). the first is valence or direction and weight. weight is a function of credibility. if you think the information is true, then you will give the information a higher weight. otherwise, you will give a lower weight. valence can affect a person's beliefs, and weight affects how much it works. any excerpt of information is usually of little consequence because attitudes are made up of several beliefs that can filter out new information. however, changing the information or providing that information with different weights can initiate changes to the entire scheme (littlejohn & foss, 2014). primago empowers digital power in building cognition through its marketing communication strategy. using the basic theory of iit, this research process establishes a conclusion. this conclusion is based on experts' responses to stimuli influencing audience cognition in primago's digital marketing communication activities. these cognitive influencing stimuli are based on the integrated marketing communications (imc) model. on the other hand, every marketing communication activity has the opportunity to use imc (percy, 2016). primago strives for a position in search engines to be number one. it is done with a variety of strategies termed marketing language techniques. in general, the search engine achievement strategy is to manage all communication messages on all platforms in an integrated and consistent manner. integrated and consistent planning and delivery of messages can lead to the depiction of a brand in the market. consistency is referred to, for example, in the promotion target, the appearance of primago, to the general feel of the post. if the campaign is inconsistent, it causes the marketing communication process to start from scratch. therefore strategic and careful planning is needed to ensure the message is effective. primago seeks to apply the integrated marketing communication mix described in the imc concept. in integrated marketing communication (imc) knowledge, message delivery strategies can be carried out offline and online. however, the covid19 pandemic, when primago was established, forced offline methods to be limited. it then made primago maximize the use of digital platforms until this research was conducted. the interviews and fgds show that the message integration concept is similar to the imc concept presented by percy (2016) but refute the integrated marketing mix concept (smith & ze zook, 2011). the main forms of the marketing communication mix, according to zook and smith (2011), are (1) advertising, (2) sales promotion, (3) direct marketing, (4) public relations, (5) exhibitions, (7) sponsorship, (8) exhibitions, (9) packaging, (10) merchandising, (11) selling & sales management, (12) social media, and websites. primago does not carry out these offline activities. primago only carries out integrated marketing communication activities through digital platforms: the website, facebook, instagram, youtube, and tiktok. 1044 to obtain complete information, generally, people look at the website of a pesantren. this platform serves as an introduction to primago. it provides information about the organization, including its vision and mission, program suggestions, locations and facilities, teachers, pesantren culture, costs, registration process, and more. website management is a consideration in building trust and cognitive audiences or netizens. the layout or appearance of the website must be neatly arranged. make it easy for users to access and present complete articles or information. at least it contains elements of 5w 1h and good grammar. the website is like the gateway of the primago islamic boarding school. the gate must be persuasive in order to attract deeper audience interest. after entering, the audience continues to be persuasive until they finally decide to be part of it. the main segment of primago is parents because they are the determining party for their children's execution in continuing their education. based on this segment, primago learned that parents seek as much information as possible before deciding on their choice at the primago boarding school. individuals search for information by reading multiple online articles, and studying the available areas, facilities, and infrastructure, until they feel the need to contact the primago service number. these needs are presented on the website. generally, the website is a platform used by parents confident in deciding their children's education level. meanwhile, facebook is a digital platform allowing primago to present various articles, impressions, and comments from the wider community. even though it provides a virtual public space that is more limited than the website, facebook's display is considered practical because it can be downloaded on mobile phones. so parents can easily access it at any time and find primago information. it also applies to instagram. however, the dominant instagram users are teenagers or children aged students. so by managing facebook and instagram, you can reach different target segments of primago's audience. based on ahp, facebook and instagram are managed with the next priority level after the website. then it can also be concluded that youtube is used by parents who are reluctant to read articles. youtube is a video-sharing platform that supports articles or content on social media and websites. netizens can obtain information about primago by viewing videos. limited youtube capabilities. because the information presented is only in the form of impressions and cannot display various information by simply clicking on the screen, primago also needs to take tiktok seriously. the reasons are, firstly, that prospective students are the dominant age using the application. so that tiktok content needs to be managed so that it can persuade audiences of aged students who witness it. apart from that, primago is thinking far ahead that in 5 to 15 years, the current tiktok users will become parents who will ultimately play a role in seeking education for their children. so that instilling awareness in tiktok users is done from an early age. researchers can draw generalizations that islamic boarding schools need to carry out digital marketing activities for the following reasons (1) accessible; currently, digital media, or social media in particular, is accessed by anyone and can be used by anyone. a person's access to digital communication technology, especially social media, is already accessible, especially for people with devices that can transfer data. (2) affordable; for marketing activities, when compared to traditional media, digital is relatively more affordable, so that the costs can be customized according to your budget. meanwhile, traditional media costs are quite expensive. (3) connectivity; according to the data, the development of indonesian people is increasingly connected to the internet, especially through mobile phones. moreover, the average access is social media. hence, the nature of connectivity is also why schools or islamic boarding schools have to use digital media now, with connectivity connecting humans with the flow of information. in addition, the rise of digital platforms has introduced new advancements such as payment gateways and e-commerce, bringing people closer to a digital lifestyle. so that there is an acceleration of digitalization. thus, pesantren 1045 need to consider if they want to reach indonesian society today. (4) customize; although traditional media has a wide reach, it reaches audiences that are different from the target audience. so that certain segmentation should watch, other segmentation that is not the target also see. however, with digital media, communication can be highly targeted, and the target audience can be customized to reach the audience, even for specific segmentation. demographically such as age can be selected. then his lifestyle tendencies can be analyzed. are they using android or ios devices? what are their interests, for example, what channels do they follow, and so on? (5) real-time measurements; digital can provide reports on the performance of our ads or our communications in real-time. realtime measurement is valuable for creative people in facilitating their creativity. creative ideas emerge in producing various forms of communication, and message delivery can be packaged better, so the opportunities for creativity to grow are much higher. moreover, to promote schools and islamic boarding schools. in the end, the primago integrated digital marketing communication strategy model in building netizen cognitive research is presented in figure 3. figure 3: primago's integrated digital marketing communication model the model in figure 3 is the idea conveyed by the researcher based on the whole series of this research process. digital marketing communication activities carried out by primago in an integrated manner aim to build netizen cognition. primago uses a digital marketing communication strategy to achieve this goal using several digital platforms. sequentially, platform management starts with website governance, then simultaneously builds cognitive through social media, facebook, and instagram; the third step is managing youtube accounts and finally managing tiktok accounts. things considered for digital management include accessible, affordable, connectivity, costumize, and real-time measurement factors. conclusion based on the analysis that has been done, this study produces the following conclusions. (1) factors to be considered in designing an integrated digital marketing communication strategy for primago in building netizen cognitive include accessible, affordable, connectivity, costumize, and real-time measurement. (2) the priority of choice in designing an integrated digital marketing communication strategy for primago to build netizen cognitive successively is managing the consideration factors: 1. accessible 2. affordable 3. connectivity 4. customize 5. real-time netizen cognitive: • knowledge • understanding primago integrated digital marketing communications: • website • facebook • youtube digital platform: 1. website 2. facebook & instagram 3. youtube 4. tiktok 1046 website, simultaneously managing facebook and instagram, managing youtube, and lastly, tiktok. it is based on multiple criteria based on expert judgment. references anggraeni, m. p. 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(2011). marketing communications: integrated offline and online with socialmedia. kogen page. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 464 the urgence of the control mechanism of authority the prosecutor general in waiting the case for public interest (seponeering) volume: 3 number: 2 page: 464 471 1apriyanto nusa, 2i nyoman nurjaya, 3abdul madjid, 4bambang sugiri 1,2,3,4faculty of law universitas brawijaya, malang, indonesia corresponding author: apriyanto nusa e-mail: apriyantonusa@gmail.com article history: received: 2022-03-29 revised: 2022-05-25 accepted: 2022-07-21 abstract: the urgency of the control mechanism over the attorney general's authority in overriding cases in the public interest (seponeering) is a manifestation of obtaining protection of human rights for every citizen harmed by the issuance of seponeering by the attorney general. apart from these reasons, the importance of controlling the authority of the attorney general is also to create the principles of justice and legal certainty. legal practices often occur in the judicial process show stagnation in realizing these three things, the protection of human rights (ham), justice and legal certainty. the spirit of forming the criminal procedure code promulgated based on law number 8 of 1981 laid the basic foundation for protecting human rights (ham) as the primary goal, which includes upholding justice and legal certainty. there is stagnation in the effort to control the seponeering issued by the attorney general because there are juridical limitations in the pretrial object institution as stated in the elucidation of article 77 of law number 8 of 1981 concerning the criminal procedure code, which states that: with "discontinuation of prosecution" does not include setting aside cases for the public interest which are the authority of the attorney general. keywords: control, attorney general, seponeering. cite this as: nusa, a., nurjaya, i.n., madjid. a., sugiri, b. (2022) “the urgence of the control mechanism of authority the prosecutor general in waiting the case for public interest (seponeering).” international journal of environmental, sustainability, and social sciences, 3 (2), 464 – 471. introduction seponeering law instrument is a special right granted to the attorney general. although the criminal case being investigated has fulfilled the elements of a criminal act from the article violated by the perpetrator of the crime, the attorney general, as the highest public prosecutor, is still given the authority to override the case in the public interest. the decision of the attorney general to issue a review of a criminal case has a juridical implication that the handling of a criminal case is not continued. alternatively, the case is permanently or finalized, and no legal instrument is provided to test the authority of the attorney general. regarding the final and permanent nature attached to the authority of the attorney general in setting aside cases in the public interest (seponeering), it can be explicitly identified in the prosecution section chapter ii of the decree of the minister of justice of the republic of indonesia number: m.01.pw.07.03 thn 1982 concerning guidelines for implementation the criminal procedure code, which confirms that: "in respect of cases that are set aside for the sake of the public interest, the public prosecutor is not authorized to prosecute the suspect in the future". if the suspect's case is set aside for public interest (seponeering), the case is closed and cannot be reopened for any reason. with the unavailability of a control mechanism over seponeering by the attorney general, it raises anxiety if the application of the attorney general's authority in issuing seponeering has been judged to be contrary to legal principles and applicable laws and regulations. this aspect is the basis of weakness in efforts to control (control) the implementation of the attorney general's absolute authority in issuing seponeering so that it becomes a consideration that the seponeering authority is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 465 very vulnerable to be interpreted by the interests of the attorney general as one of the considerations of the constitutional court above. the basis for the absence of a judicial control mechanism for implementing the attorney general's authority in overriding a case in the public interest (seponeering). it is because the control arrangements for the exercise of the authority of law enforcement officers (investigators/prosecutors) in the process of investigation and prosecution carried out through pretrial institutions do not regulate whether or not the waiver of cases in the public interest is legal (seponeering). methods the type of research used in this paper is normative legal research. this normative legal research was conducted to examine the urgency of regulating the control mechanism for waiver of cases in the criminal justice system's public interest (deponeering). the legal approach used is the legislative approach (statute approach) with primary and secondary legal materials, which are then analyzed prescriptively using deductive thinking, a way of concluding that departs from general discussions to specific ones. result and discussion the existence of a legal vacuum to control the authority of the attorney general in overriding a case in the public interest (seponeering) shows that there are imperfections in the system of laws and regulations. whereas according to the consideration of the constitutional court in decision no. 29/puu-xiv/2016, the attorney general's authority is vulnerable to being misused for the benefit of the attorney general. therefore, to avoid the use of deviant seponeering authority, it is essential to formulate a control mechanism over the authority of the attorney general. several considerations are solid reasons for the importance of the control mechanism over the authority of the attorney general in overriding cases in the public interest (seponeering), including the following: protection of human rights. the essence of the rule of law is the protection of human rights. is also stated by mahfud md, who stated that the essence of the rule of law is one of them is the recognition of human rights, including the division of power to guarantee human rights. considering the western concept, philipus m. hadjon stated that human rights (ham) are restrictions on the actions of the state and its organs and the laying down of the state's obligations towards its citizens so that the principle contained in the concept of human rights is a claim for rights. towards the state and the obligations that the state must carry out. john locke himself stated that human rights (ham) are rights given directly by god the creator as natural rights. therefore, no power in the world can revoke it. this right is fundamental to human life and life and is a natural right that cannot be separated from and in human life. human rights (ham) provide an extension of authority for humans to be recognized and protected as beings with dignity. protection and fulfillment of human rights (ham) through a democratic regime has excellent potential to realize people's welfare. the big indonesian dictionary states that "right" is the right, belonging, possession, authority, power to do something, good power over something, or to demand a degree of dignity and authority according to the law. by definition, "rights" are normative elements that function as guidelines for behavior, protect freedom and immunity and guarantee opportunities for humans to maintain their dignity. the right itself must have several elements, such as the existence of the right owner, the scope of the application, and the parties willing to implement the right. these three elements are united in the basic understanding of rights. thus, rights are normative elements inherent in every human being. in its application, they are within the scope of equal rights and freedoms related to their interactions with individuals or agencies. with some of the explanations of human rights mentioned above, respecting and protecting human rights (ham) is to maintain the safety of human existence, rights and obligations, and the balance between the individual and the public interest. in-laws and regulations, in particular article international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 466 1 of law number 39 of 1999 concerning human rights, states the definition of human rights as follows: "human rights are a set of rights that are inherent in the nature and existence of humans as creatures of god almighty and are his gifts that must be respected, upheld, and protected by the state, law and government, and everyone for the sake of honor. as well as the protection of human rights and dignity”. in addition to the special provisions on human rights (ham) above, pancasila, the state's ideology and philosophy, is the basis for formulating the principles of legal protection and human rights in indonesia. the conception of legal protection for the people as justice seekers is based on the concepts of recognition and protection of human rights and the concepts of rechtsstaat and the rule of law. according to muhammad basri, recognizing the protection of human rights provides its contents. while the concepts of rechtsstaat and the rule of law create the means, thus the recognition and protection of human rights will grow in the forum of rechtsstaat and the rule of law. at the time of entry into force, hir stb. 1941 number 44 as a guideline for criminal procedural law in general courts, which is a legal product of the colonial period which had multiple aspects in its era, which of course had various problems, both in terms of its shortcomings and weaknesses, which benefited the rulers (colonizers), even the provisions it ignores the protection of human rights, legal certainty and justice. with the enactment of law number 8 of 1981, state gazette number 3209 dated december 31, 1981, protecting human rights has become a significant concern. it can be seen in the considerations, in particular letters a and c, it is explained that the republic of indonesia is a legal state based on pancasila and the 1945 constitution of the republic of indonesia, which upholds human rights and guarantees that all citizens have the same position under the law. moreover, the government must uphold the law and government with no exceptions. the development of a national law that upholds human rights (ham) in the field of criminal procedural law is for the community to live up to their rights and obligations and to improve the development of the attitude of law enforcement officers by their respective functions and authorities towards upholding the law, justice, and protection. to human dignity, order and legal certainty for implementing the rule of law under the 1945 constitution of the republic of indonesia. the criminal procedure code, which was promulgated based on law number 8 of 1981, has laid the basic foundation for the protection of human rights (ham), one of which is the rights possessed by a person, including the victim, in an attempt to seek protection for himself before the court. that the concept of pretrial emerged that could not be separated from the long history of the need for strict judicial security against all acts of depriving a person of civil liberties, so the magna charta was created in 1215, which was born as a criticism of the arbitrariness of the king (ruler) at that time. however, even though the pretrial concept was designed in law number 8 of 1981 concerning the criminal procedure code, which historically stems from the magna charta concept, which aims to limit the king's power, with the idea that human rights are more important than the king's power. so that no citizen can be detained, have their assets confiscated, exiled, or in any way, have their rights castrated except with legal considerations. however, the pretrial concept is still considered imperfect. it tends to be half-hearted in protecting the rights of citizens as justice seekers against the exercise of authority by law enforcement officials. this reason is illustrated by the formulation of the pretrial concept, which is the authority of the district court as regulated in the provisions of article 77 of law number 8 of 1981 concerning the criminal procedure code, which in the formulation of the explanation of the article still provides legal exceptions to pretrial objects. article 77 of law number 8 of 1981 concerning the criminal procedure code states that: the district court has the authority to examine and decide, under the provisions stipulated in this law, whether or not the arrest, detention, termination of investigation or termination of prosecution is legal; compensation or rehabilitation for a person whose criminal case is terminated at the level of investigation or prosecution. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 467 it was added that based on the constitutional court number 21/puu-xii/2014, it includes the determination of suspects, searches, and confiscations. in the formulation of the elucidation of article 77 of law number 8 of 1981 concerning the criminal procedure code, it is stated as follows: what is meant by "discontinuation of prosecution" does not include setting aside cases for the public interest which are the authority of the attorney general. the affirmation of exceptions in the explanation of the article shows that the criminal procedure code (kuhap), whose spirit of formation is intended as a form of protection of human rights, has not been able to provide complete legal protection for justice seekers who feel that their rights have been harmed by the attorney general's decision to overrule justice. a case with reasons in the public interest (seponeering). reduction of the rights of citizens to submit pretrial legal remedies to the district court, which collides with the formulation in the explanation of article 77 of the criminal procedure code as described above, in practice has occurred, one of which is as in the application submitted by boyamin as the coordinator of the anti-corruption community ngo indonesia (maki) which conducted a pretrial on the seponeering issued by the attorney general on the case of alleged criminal acts of corruption committed by members of the dprd sukoharjo regency. i ketut, as a judge at the south jakarta district court who examined and decided on the pretrial application filed by boyamin, in his brief consideration, stated the following: "the waiver of cases in the public interest is the absolute right of the attorney general whom the court cannot try. although in the form it can be categorized as sp3, if viewed from its contents, it is a waiver of a case in the public interest, which is an authority or a policy, not a legal action. hence, the court has no right to judge it". this decision illustrates that the right of citizens to apply for control over the authority of law enforcement officers, in this case, the attorney general, has not been fully protected by the applicable laws and regulations, especially the criminal procedure code itself. so that to realize this, in order to provide future legal protection for the rights of citizens who are harmed by the decision of the attorney general in setting aside cases in the public interest (seponeering), it is necessary to formulate control over the termination of prosecution without exception, including against seponeering which is the authority of the attorney general. the constitution of our country formulates in the provisions of article 28i of the 1945 constitution of the republic of indonesia that: "to uphold and protect human rights under the principles of a democratic rule of law, the implementation of human rights is guaranteed, regulated, and outlined in-laws and regulations. ". with the affirmation in the formulation of this constitution, the control mechanism aimed at protecting the human rights of citizens harmed by the publication of seponeering by the attorney general needs to be fully stated in-laws and regulations, especially the law on criminal procedure. justice. the law gives constitutional rights to everyone to be free from degrading treatment of honor and dignity, which cannot be taken over arbitrarily by anyone. implementing indonesian state law at the state level that the highest law is the constitution. therefore, every act of state administration, including law enforcement officers, must be based on the applicable law to create social order, legal certainty, and justice. according to soekarno aburaera et al., law and justice are two interrelated elements: "condotio sine qua non". law is the external manifestation of justice, and justice is the internal and essence of the spirit of the being of law. so the rule of law ( supremacy of law) is the supremacy of justice ( supremacy of justice) and vice versa. both are commutative things. the law is not in the absolute dimension of justice. the law will not be able to survive if the spirit of justice has been lost. as a result, the distortion of legal thought with the loss of legal integrity causes the law to feel that it has not been able to become a means of justice products. the components of the legal apparatus have not been able to become justice producers. in terms of stating something is fair, one primary school can be used as a reference, namely the deontological school. according to deontologicalism, the commitment to realizing justice is seen in the way or mechanism to realize justice. something international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 468 can be considered fair if its implementation is based on a good or standard mechanism or procedure. if the mechanism is fair, the result will automatically be fair. a good mechanism will encourage the creation of justice. the phrase that followers of this school often use is: "the rule of law to achieve justice even though the sky will fall". according to deontologicalism, a method or procedure is declared fair if the procedure fulfills at least 3 (three) elements, namely eligibility, freedom, and equality of position. eligibility means that the procedure has given reasonable treatment to everyone. fair or proper treatment is analogous to someone who treats others as he treats himself. if a treatment that is supposed to be directed at him will be painful or detrimental, then that treatment should not be used on other people. freedom means that the procedure must give everyone freedom to choose to follow the procedures established by law or those established by other norms to realize their interests. the existence of coercion to follow specific procedures has led to an unfair mechanism, so the results are certainly not fair. meanwhile, equality means that the procedure for distributing resources has placed everyone in the same position and access to justice. if certain people are given more position and access than others in the procedure, then the procedure must be declared unfair, and the result will automatically be unfair. the attorney general, in the matter of issuing seponeering is given more substantial legal access because the assessment of whether to issue seponeering or not is very subjective. however, on the other hand, citizens/ngos as justice seekers are not given legal freedom to exercise control over the seponeering authority. this situation, of course, when judged in deontologicalism, is a procedure that does not provide justice. legal justice is the right of every citizen that must be guaranteed and protected by the state. the state must guarantee and protect legal justice for people's rights. the right to legal justice is the same as the community's right to social, political and economic justice. however, in practice, it is still difficult for the poor, or people who do not have access to power, to get legal justice. legal justice is a path taken by the community to achieve justice outside and inside the court. sudikno mertokusumo stated that justice is an assessment of one person's treatment of another by using certain norms as a measure. regarding the application of seponeering, which is the absolute authority of the attorney general based on law number 16 of 2004 as amended by law number 11 of 2021 concerning the attorney general of the republic of indonesia, its application can be felt to be discriminatory, because the public interest referred to in the provision is the size/criteria is not clear which in the end the treatment is not evenly distributed for all cases, and depends on the subjective judgment of the attorney general himself. it can be seen in several cases, for example, in the cases of abraham samad and bambang widjayanto. the attorney general ruled out their criminal cases by using absolute authority to override cases in the public interest (seponeering). furthermore, it is also included in the corruption case committed by members of the dprd of sukoharjo regency in connection with the irregularities of the sukoharjo regional government apbd funds for the fiscal year 2001 regarding the project for the procurement of motorcycle transportation facilities for members of the sukoharjo dprd which deviates from regional regulation no. 01 of 2001 which states that the procurement of motorcycles as referred to in article 2 is as an inventory item for the sukoharjo regency government unit secretariat of the council. however, in practice, the motorcycle is in the personal name of each member of the sukoharjo regency dprd. the case was seponeering by attorney general ma rachman on the pretext of the following considerations: the relationship between the dprd of sukoharjo regency as the legislature and the sukoharjo regency government as the executive is not harmonious and creates a reasonably heavy psychological burden so that the implementation of government duties and services to the community is not optimal, the process of discussing the 2002 rapbd is not timely and has an impact on the stability of regional government; that the existence of such unfavorable conditions, the executive and legislative leaders of sukoharjo regency as well as from community leaders submitted a request so that the case could be dismissed (deposited) with considerations in the public interest. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 469 setting aside cases in the public interest (seponeering) carried out by the attorney general above is very political. it is because the existence of inharmonious conditions between the dprd of sukoharjo regency and the regional government of sukoharjo regency has been used as a basis by the attorney general to rule out cases of corruption in the procurement of motorbikes on the grounds of being in the public interest (seponeering). suppose it is related to article 27 paragraph (1) of the 1945 constitution of the republic of indonesia in its formulation. in that case, it states, "all citizens have the same position in law and government and are obliged to uphold the law and government with no exceptions". with the formulation in this constitution, both abraham samad and bambang widjayanto, as well as members of the sukoharjo regency dprd in allegations of committing a criminal act of corruption as described above, a law enforcement process should be carried out against them so that what the state aspires to is that every people at the same time their position before the law can be achieved. thus the purpose of justice is adequately realized. regarding the waiver of cases in the public interest (seponeering) carried out by attorney general ma rachman against several members of the sukoharjo regency dprd above, boyamin has carried out control through pretrial institutions at the south jakarta district court. however, the pretrial application was not accepted by the south jakarta district court with the consideration that boyamin's application conflicted with the principle of absolute competence (absolute authority of the court to adjudicate) because setting aside cases in the public interest was not included in the scope of pretrial. boyamin as the ngo indonesian anti-corruption society (maki) coordinator, did not accept the application for waiver of cases in the public interest (seponeering ). it creates a situation where there is stagnation in the efforts of citizens to fight for justice through the media control of pretrial institutions. such legal conditions ensure the realization of the principles of justice in the law enforcement process, especially for victims who feel firsthand the crime committed by the suspect. as well as experiencing and directly assessing the deviant processes and procedures carried out by the attorney general in setting aside a case in the public interest (seponeering), then it becomes a legal requirement in future arrangements against seponeering, which is the authority of the attorney general, is part of judicial control, such as pretrial so that the authority cannot be misused for specific interests that deviate from the granting of the seponeering authority itself. legal certainty. legal certainty is the central pillar of the rule of law. it is because it has several dimensions as follows: 1. everyone as a citizen must be free from arbitrary actions by the government and its apparatus and avoid provisions whose legal basis cannot be predicted. 2. state administrators, including elements of the judiciary, must comply with and bind themselves to the applicable laws; and 3. all actions of the government and its apparatus must be based on the applicable law. with this formulation, it is clear that the measures of the exercise of authority by both the authorities and law enforcement officers are all based on regulations that apply positive law. it can be said that legal certainty is a product of law, or more specifically, it is a product of legislation. based on the above principles, it also shows that legal certainty functions as legal protection against the implementation of authority or actions by the authorities so that it can be used as a guide for everyone's behavior and a guarantee that the law is carried out correctly. maria farida indarti stated that several aspects must be considered to create legal certainty: 1. legislation or other legal products must be formulated clearly and thoroughly so that the public knows what can and cannot be done, and 2. existing laws and regulations may not be changed without considering the interests of the intended party (the community) and adequate transitional provisions. because the value of legal certainty is a legal product or, more specifically, a product of legislation, when the law comes, certainty comes. it is like the philosophical view of positivism, especially regarding legal certainty, which states that something prioritized is only apparent and definite (positive) because that can be used as a measure of truth. achmad ruslan said that the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 470 condition is that the formulation is precise (unambiguous), there is consistency in the formulation both internally and externally, and the use of language that is easy to understand to measure legislation guarantees certainty. an explanation of legal certainty is based on a clear and definite formulation to become the standard of what may or may not be done. if it is related to the control mechanism for the authority to override cases in the public interest by the attorney general (seponeering), this is necessary to regulate. it has been acknowledged that control over seponeering, the absolute authority of the attorney general, is challenging because the control procedures are not regulated in as much detail as possible. even pretrial institutions which are expected to serve as a forum to protect human rights against the exercise of authority by law enforcement officers (investigators/public prosecutors) do not recognize seponeering as part of the authority for examination by the district court (not the object of pretrial). this situation is evidenced by the efforts made by several community organizations that carry out efforts to control the authority of the attorney general through an application to the district court in the pretrial process. all of these efforts met legal obstacles. with consideration that: "the waiver of cases in the public interest is the absolute right of the attorney general which the court cannot try". it is as the author has described previously in the application submitted by boyamin as the coordinator of the indonesian anti-corruption community ngo (maki) in the case of alleged corruption crimes committed by members of the sukoharjo regency dprd, where the case was terminated by the attorney general using considerations in the public interest (seponeering). regarding the legal considerations of the south jakarta district court above, which did not accept the pretrial application, boyamin as coordinator of the indonesian anti-corruption ngo (maki), objected to the attorney general's policy of setting aside the case for reasons of public interest (seponeering) against corruption carried out by members of the dprd sukoharjo regency. the legal considerations of the judge who examined the pretrial application submitted by boyamin, in the author's judgment, the legal considerations can be justified if we assess them from the perspective of legal certainty. it is because the juridical basis of the object of the pretrial application, as referred to in article 77 of law number 8 of 1981 concerning the criminal procedure code, which regulates the authority to examine whether or not the termination of prosecution is legal, is clearly stated in the explanation of the article. moreover, it is inevitable that: "what is meant by the termination of prosecution does not include setting aside cases for the public interest which are the authority of the attorney general". it means that seponeering by the attorney general is not an object of pretrial. based on these facts, in order to provide legal certainty over the control efforts carried out by citizens as justice seekers, including by community associations (ngos), on the authority of the attorney general in overriding cases in the public interest (seponeering), it is essential to clearly and definitively formulate the rights of citizens. the country has applicable laws and regulations, especially in the criminal procedure code. so that in this way, every effort to control the authority of the seponeering by the attorney general gets a solid and clear measure and legitimacy in the provisions of the applicable laws and regulations. to provide legal certainty to efforts to control the attorney general's authority in overriding cases in the public interest (seponeering), it also contains the value of legal protection for citizens harmed by the attorney general's policy of setting aside cases. it includes providing justice to the citizens themselves if it is felt that this authority has been misused for the political interests of the attorney general. however, before making seponeering by the attorney general a part of the pretrial control or the authority of the preliminary examining judge, the most important thing to formulate is certainty about the criteria/criteria for the public interest. so in applying for control over the authority of the attorney general, there are definite indicators as a measure that the use of seponeering is not under the criteria set by the applicable laws and regulations. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 471 until now, the basis of "public interest," which is the reason for the issuance of seponeering by the attorney general, does not have a definite indicator/measurement. article 35 paragraph (1) letter c of law number 11 of 2021 amendments to law number 16 of 2004 concerning the attorney general of the republic of indonesia, as the juridical basis for the attorney general to issue seponeering, only mentions in the explanation of the article that: "what is meant by public interest is are the interests of the nation and the state and the interests of the wider community". the measure of public interest in the explanation of this article is still abstract without clear and definite criteria so that the meaning of public interest itself is still a subjective assessment of the attorney general, which according to the consideration of the constitutional court decision number 29/puuxiv/2016 itself, can be interpreted broadly. by the attorney general as the soldering power holder, even that authority is vulnerable to be interpreted under the interests of the attorney general. conclusion the urgency of the control mechanism for waiving cases in the public interest (seponeering) is the embodiment of the rule of law that guarantees the protection of human rights (ham), justice and legal certainty. law number 8 of 1981 concerning the code of criminal procedure code currently in force, whose spirit is to protect human rights (ham), is still felt to have not provided the intended protection optimally. it is because the seponeering, which is the authority of the attorney general, cannot be controlled through the pretrial institution because there are exceptions to the provisions of the elucidation of article 77 of law number 8 of 1981 concerning criminal procedural law, which states that what is meant by the termination of prosecution does not include setting aside cases for the benefit of which is under the jurisdiction of the attorney general. references aburaera, s., muhadar, maskun. 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(2013). dimensi-dimensi ham: mengurai hak ekonomi, sosial dan budaya. jakarta: rajawali press. rachel, j. (2004). filasafat moral, yogyakarta: kanisius. rahardjo, s. (2008). biarkan hukum mengalir catatan kritis tentang pergulatan manusia dan hukum. jakarta: kompas media nusantara. ridwan h.r. (2014). hukum administrasi negara. jakarta: raja grafindo persada. wijaya, h. (1980). seri sejarah filsafat barat 2. yogyakarta: kanisius. 713 ads avoidance and attitude towards online advertising among net-generation in jakarta volume: 3 number: 3 page: 713 728 1 henilia yulita, 2 pinckey triputra, 3udi rusadi, 4titi widanigsih 1doctoral student of communication program of sahid university, jakarta; lecturer of communication studies, bunda mulia university, jakarta 2 senior lecturer of indonesia university; guest lecturer of communication doctoral program of sahid university, jakarta. 3senior lecturer of institut ilmu sosial dan ilmu politik jakarta, guest lecturer of communication doctoral program of sahid university, jakarta 4vice rector ii and lecturer of communication doctoral program of sahid university, jakarta corresponding author: henilia yulita e-mail: henilia.yulita@gmail.com article history: received: 2022-07-18 revised: 2022-08-15 accepted: 2022-11-11 abstract: advertising is a form of non-personal presentation consisting of promoting ideas, goods, and services by certain sponsors and being paid. however, the trend of ad blocker users continues to increase and is expected to penetrate mobile devices. with this ad blocker, the advertisements carried out by the brand will not be able to reach the intended target market. this study examines factors influencing the internet generation's avoidance of advertising on social media. this type of research is quantitative, taking all net-generation in jakarta as the population and 490 net-generation as a sample. sampling in this study is non-probability sampling. the results of this study indicate that the attitude towards online advertising is directly and significantly influenced by the variables of entertainment, informativeness, credibility, personalization, and incentives. in contrast, the irritation variable has no effect. the advertising avoidance variable is also directly and significantly influenced by the attitude towards online advertising and irritation. however, it is not influenced by entertainment, informativeness, credibility, personalization, and incentive variables. meanwhile, advertising avoidance is influenced indirectly and significantly by the variables of entertainment, informativeness, credibility, personalization, and incentives through the attitude towards online advertising as a moderating variable. at the same time, the advertising avoidance variable is not affected indirectly and significantly by the irritation variable through the attitude towards online advertising as a moderating variable. keywords: entertainment, informativeness, irritation, credibility, personalization, incentives, attitude towards online advertising, advertising avoidance. cite this as: yulita, h., triputra, p., rudasi, u., widaningsih t. (2022) “ads avoidance and attitude towards online advertising among netgeneration in jakarta”. international journal of environmental, sustainability, and social sciences, 3 (3), 713 728. introduction advertising is a form of non-personal presentation consisting of promoting ideas, goods, and services by certain sponsors and being paid. however, the trend of ad blocker users continues to increase and is expected to penetrate mobile devices. with this ad blocker, the advertisements carried out by the brand will not be able to reach the intended target market. this study examines factors influencing the internet generation's avoidance of advertising on social media. this type of research is quantitative, taking all net-generation in jakarta as the population and 490 netgeneration as a sample. sampling in this study is non-probability sampling. the results of this mailto:henilia.yulita@gmail.com 714 study indicate that the attitude towards online advertising is directly and significantly influenced by the variables of entertainment, informativeness, credibility, personalization, and incentives. in contrast, the irritation variable has no effect. the advertising avoidance variable is also directly and significantly influenced by the attitude towards online advertising and irritation. however, it is not influenced by entertainment, informativeness, credibility, personalization, and incentive variables. meanwhile, advertising avoidance is influenced indirectly and significantly by the variables of entertainment, informativeness, credibility, personalization, and incentives through the attitude towards online advertising as a moderating variable. at the same time, the advertising avoidance variable is not affected indirectly and significantly by the irritation variable through the attitude towards online advertising as a moderating variable. advertising is a form of non-personal presentation consisting of promoting ideas, goods, and services by certain sponsors and being paid. advertising is one of the practical tools to create a corporate image in the long term. the growing role of information technology, especially in online media, has made the shift in advertising media increasingly visible. online advertising has more implications that it can be widely spread along with the rapid growth of internet media and smartphones at this time. almost all ages already have smartphones, life is all digitized, and even the dissemination of information is made easier through social media. social media is one of the most promising tools in digital advertising. data from comscore shows that more than 93 million unique viewers in indonesia (over the age of 18) have watched videos on youtube every month over the past year. this number was recorded to increase by 10 million compared to the previous year (kompas.com, 2021). the company invested over $3 billion in youtube ads in the us alone in 2017. a survey of 11,000 people in america states that 65% of people skip online video ads. the numbers are increasing when people watch ads on the go on smartphones. namely, 84% of youtube viewers miss ads (lifia mawaddah putri, 2022). the trend of ad blocker users continues to increase and is expected to penetrate mobile devices, especially after apple released ios 9. through ios, apple allows users to block ads by using third-party applications. with this ad blocker, the advertisements carried out by the brand will not be able to reach the intended target market, so the brand must be willing to get poor ad performance (bagus ramadhan, 2021). the avoidance of advertising that occurs to youtube viewers is terrible news for the videosharing channel, a path done to maintain the comfort of the youtube site visitors. the middle ground is to allow users to filter information or avoid advertisements because they are not attractive and do not suit visitors' needs through the skip ads feature. this feature is the only challenge for ad producers in creating attractive advertising concepts so that youtube users are willing to see ads until the end (sukma yona asmara, 2020). research jong-hyuok jung (2017) states that ad avoidance behavior is significantly influenced by attitudes towards advertising (attitude towards online advertisement). the results of a study through an online survey of 2,002 us adults showed that attitudes toward advertising, in general, are the strongest predictors of ad avoidance in four types of media (tv, radio, newspaper, and magazine). individuals with a more positive attitude towards advertising tend to avoid advertising in all four media. the results also showed a significant influence of age on tv and radio, but not on avoiding advertising in newspapers and magazines. young respondents are more likely to avoid advertising on tv and radio than older ones. another research on advertising value conducted by (arora & agarwal, 2019) from amity university, india, provides a comprehensive advertising model, which examines the impact of identified predictors such as entertainment, informativeness, irritation, credibility, incentives, and personalization on advertising value. social media and look further into its impact on the attitudes 715 of the internet generation towards social media advertising. murillo (2017) conducted a study entitled attitudes toward mobile search ads: a study among mexican millennials using the structural equation model estimated by partial least squares. responses were collected from 1,215 internet smartphone owners in mexico. this study proves that the level of consumer perception of advertising (perceived advertising value), which consists of informativeness, entertainment, distraction and credibility, significantly affects consumer attitudes towards online advertising (attitude towards online advertising). based on the background of the problem described previously, the problem formulation is: what factors influence the avoidance of advertising on social media in the internet generation? advertising avoidance. advertising avoidance is an action carried out by users in various media that reduces exposure to advertising content. thus, ad avoidance is influenced by the attitude to advertising. hwang, yoon and park (2011) found that advertising is a form of negative attitude towards advertising. furthermore, schiffman and kanuk (2007) state that an attitude towards negative advertising can affect the occurrence of ad avoidance. speck & elliott (1997) evaluates traditional media and proposes that ad avoidance is cognitive, mechanical/affective or behavioral (sukma yona asmara, 2020). attitude towards online advertising. attitudes towards youtube advertising derived from attitudes of use are an aggregation of the evaluation of the cognitive and affectively perceived attributes and benefits of an online advertisement (wang & sun, 2010b, p. 334). although research on attitudes towards advertising is new and rare because past studies have mainly focused on consumer attitudes towards traditional media, experts agree that attitudes towards advertising can significantly influence subsequent consumer behavior towards the advertised product or brand and their purchase intentions (drossos, giaglis, vlachos, zamani, & lekakos, 2013; wolin & korgaonkar, 2003; tsang et al., 2004) in (ammarie & nurfebiaraning, 2019). attitude towards online advertising. consumer attitudes towards advertising can be understood through three components: cognition, influence and conation. of these, cognition is considered the most important. here, cognition refers to the mental status of consumers, which influences their acceptance of advertisements and, in turn, impacts their purchasing decisions. if the message is sufficiently informative, credible and entertaining, it will be a positively received message; otherwise, it can be counterproductive and disturbing to consumers (aramendia-muneta & olarte-pascual, 2019). entertainment. in a web 2.0-based digital social media environment, the value of entertainment lies in the ability to meet the audience's need for emotional release, diversion and enjoyment (muntinga et al., 2011) by allowing users to exchange various types of experiences, information, video clips and music and many more again with their connections on social media sites (kim, sohn, & choi, 2011). it was also confirmed in the mall interception study at ducoffe, which reported a substantial, significant, and positive significant correlation, and positive correlation of 0.48 between multi-item entertainment measures and advertising value (ducoffe, 1996) (arora & agarwal, 2019). informativeness. according to ducoffe (1996), informational advertising is the ability to inform consumers of alternative product information, which can create a balance between consumer needs and producer offers, thereby enabling a more efficient market (pollay & mittal, 1993). furthermore, schlosser, shavitt, and kanfer (1999) confirmed a positive relationship between consumer attitudes towards internet advertising and informative characteristics. thus, information plays a significant incentive in marketing because recipients are inclined toward advertisements that offer incentives (andrews, 1989; varshney, 2003) in (arora & agarwal, 2019). 716 irritation. irritation is one of the tactics advertisers use when competing for consumer attention. when advertising uses distracting, unfriendly, or overly manipulative techniques, consumers tend to perceive it as an unwanted and annoying influence (li & huang, 2016). credibility. advertising credibility is the degree to which consumers accept claims about the brand in advertisements to be honest and trustworthy (mackenzie & lutz, 1989). advertising credibility has always been one of the most studied concepts on the internet in advertising literature (arora & agarwal, 2019). personalization. personalization is the content of advertising messages that are tailored to consumer interests. the personalization of mobile advertising can enable marketers to reach their potential customers in a highly individualized way, thereby enhancing the relationship with consumers (jayasuriya, 2019). incentive. this incentive makes consumers believe they will benefit from the advertising message (kim and han, 2014). previous research has stated that price discounts effectively generate results and influence purchasing decisions (shi, cheung & prendergast 2005). customers are interested in benefits and pay more attention to advertising messages with financial benefits (kim and han, 2014); (arora & agarwal, 2019). net generation. generational groupings in the world of work will emerge following the development of human resource management. research on this generational difference was first conducted by manheim (1952). according to manheim, generation is a social construction in which a group of people of the same age and the same historical experience (lase & daeli, 2020). source: researchers (2022) figure 1. framework research 717 direct research hypothesis: hypothesis 1 : attitude towards online advertising is significantly influenced by entertainment hypothesis 2 : attitude towards online advertising is significantly influenced by informativeness hypothesis 3 : attitude towards online advertising is significantly affected by irritation. hypothesis 4 : attitude towards online advertising is significantly affected by credibility. hypothesis 5 : attitude towards online advertising is significantly influenced by personalization hypothesis 6 : attitude towards online advertising is significantly influenced by incentives hypothesis 7 : advertising avoidance on youtube is significantly affected by attitude towards online advertising. hypothesis 8 : advertising avoidance on youtube is significantly affected by entertainment hypothesis 9 : advertising avoidance on youtube is significantly affected by informativeness. hypothesis 10 : advertising avoidance on youtube is significantly affected by irritation hypothesis 11 : advertising avoidance on youtube is significantly affected by credibility hypothesis 12 : advertising avoidance on youtube is significantly affected by personalization hypothesis 13 : advertising avoidance on youtube is significantly affected by incentives indirect research hypothesis: hypothesis 14 : advertising avoidance on youtube is significantly affected by entertainment through attitude towards online advertising hypothesis 15 : advertising avoidance on youtube is significantly affected by informativeness through attitude towards online advertising hypothesis 16 : advertising avoidance on youtube is significantly affected by irritation through attitude towards online advertising hypothesis 17 : advertising avoidance on youtube is significantly affected by credibility through attitude towards online advertising hypothesis 18 : advertising avoidance on youtube is significantly affected by personalization through attitude towards online advertising hypothesis 19: advertising avoidance on youtube is significantly affected by incentives through attitude towards online advertising methods this study uses quantitative research, which uses theory deductively and aims to test or verify a theory (ghozali, 2014). this study uses a random sampling method to explain the relationship between assumptions and procedures for applying existing assumptions. this study uses multiple regression analysis with a measuring instrument that is pls-sem. data collection techniques were used in this study through questionnaires, interviews and documentation methods. this study used a survey instrument in the form of a questionnaire. result and discussion based on the study's results, it can be explained that this study consisted of 490 respondents, with 255 male respondents or 52.05% and 235 female respondents or 47.95%. the involvement of respondents with high school education is the most dominant group compared to other respondents' educational backgrounds. the respondents in this study are indeed the internet generation, most of whom continue their education. only 2.44 internet generations are directly working. 718 evaluation of measurement model (outer model). evaluation of the outer model or measurement model is carried out to assess the validity and reliability of the model. a model can be known for validity and reliability by knowing the correlation. the outer model is evaluated through 3 criteria: convergent validity, discriminant validity and composite reliability. table 1. outer loading (measurement model) variable laten code outer loading description entertainment hib1 0.880 >0,7; meet convergent validity standard hib2 0.918 >0,7; meet convergent validity standard hib3 0,897 >0,7; meet convergent validity standard hib4 0.839 >0,7; meet convergent validity standard informativeness inf1 0.836 >0,7; meet convergent validity standard inf 2 0.843 >0,7; meet convergent validity standard inf 3 0.870 >0,7; meet convergent validity standard inf 4 0.888 >0,7; meet convergent validity standard irritation irr1 0.959 >0,7; meet convergent validity standard irr 2 0.962 >0,7; meet convergent validity standard credibility cre1 0.749 >0,7; meet convergent validity standard cre2 0.871 >0,7; meet convergent validity standard cre 3 0.861 >0,7; meet convergent validity standard cre4 0.839 >0,7; meet convergent validity standard personalization per1 0.859 >0,7; meet convergent validity standard per 2 0.9855 >0,7; meet convergent validity standard per 3 0.894 >0,7; meet convergent validity standard per4 0.910 >0,7; meet convergent validity standard incentives inc1 0.894 >0,7; meet convergent validity standard inc2 0.917 >0,7; meet convergent validity standard attitude towards online advertising atoa 3 0.812 >0,7; meet convergent validity standard atoa 4 0.825 >0,7; meet convergent validity standard atoa 5 0.873 >0,7; meet convergent validity standard atoa 7 0.833 >0,7; meet convergent validity standard advertising avoidance avoid1 0.769 >0,7; meet convergent validity standard avoid3 0.848 >0,7; meet convergent validity standard avoid5 0.729 >0,7; meet convergent validity standard avoid8 0.847 >0,7; meet convergent validity standard source: researchers, smart pls 03, n=490 (2022) convergent validity of the measurement model can be seen from the correlation between the indicator score and the construct score (loading factor) with the criteria for the loading factor value of each indicator greater than 0.70 (kock, 2018), which can be said to be valid. all indicators in this study have an outer loading value greater than 0.70, so it can be stated that all indicators are valid. table 2. discriminant validity discriminant validity advertising avoidance attitude towards online advertising credibility entertainment incentives informativeness irritation personalization cre1 -0,299 0,537 0,741 0,523 0,604 0,585 -0,181 0,632 cre2 -0,15 0,529 0,87 0,538 0,452 0,533 -0,1 0,539 cre3 -0,079 0,481 0,866 0,478 0,393 0,444 -0,086 0,527 719 cre4 -0,085 0,504 0,845 0,457 0,41 0,454 -0,059 0,51 hib1 -0,216 0,567 0,518 0,879 0,474 0,622 -0,226 0,511 hib2 -0,228 0,605 0,548 0,917 0,485 0,628 -0,203 0,514 hib3 -0,174 0,582 0,556 0,898 0,435 0,671 -0,203 0,501 hib4 -0,147 0,559 0,509 0,841 0,52 0,669 -0,209 0,496 inc1 -0,22 0,522 0,492 0,461 0,891 0,548 -0,178 0,587 inc2 -0,206 0,603 0,528 0,516 0,92 0,537 -0,173 0,668 inf1 -0,165 0,537 0,506 0,621 0,495 0,837 -0,225 0,463 inf2 -0,167 0,527 0,52 0,571 0,464 0,844 -0,199 0,527 inf3 -0,175 0,602 0,54 0,628 0,527 0,871 -0,18 0,544 inf4 -0,219 0,61 0,534 0,691 0,565 0,887 -0,234 0,578 per3 -0,164 0,551 0,555 0,462 0,541 0,469 -0,173 0,861 per4 -0,243 0,638 0,624 0,512 0,697 0,599 -0,159 0,854 pers1 -0,21 0,586 0,595 0,505 0,59 0,54 -0,168 0,894 pers2 -0,228 0,587 0,568 0,528 0,607 0,547 -0,18 0,91 atoa3 -0,177 0,812 0,461 0,531 0,436 0,534 -0,12 0,511 atoa4 -0,184 0,825 0,516 0,508 0,457 0,562 -0,169 0,523 atoa5 -0,267 0,873 0,551 0,601 0,56 0,565 -0,203 0,593 atoa7 -0,229 0,833 0,538 0,544 0,615 0,559 -0,162 0,617 avoid1 0,77 -0,193 -0,106 -0,151 -0,12 -0,135 0,295 -0,147 avoid3 0,834 -0,176 -0,136 -0,176 -0,22 -0,171 0,291 -0,188 avoid5 0,748 -0,209 -0,136 -0,185 -0,145 -0,18 0,272 -0,211 avoid8 0,841 -0,238 -0,15 -0,18 -0,255 -0,186 0,353 -0,219 source: researchers, smart pls 03, n=490 (2022) discriminant validity is assessed from cross-loading measurements with constructs. it can be seen by looking at the latent construct loading, which will predict the indicator better than other constructs. suppose the correlation of the construct with the subject of measurement (each indicator) is more significant than the size of the other constructs. the discriminant validity is met (jayasooriya et al., 2019). the cross-loading value of all indicators is more excellent than the other construct values, so all indicators can be said to be valid. table 3. average variance extracted (ave) laten variable ave criteria notes entertainment 0,781 > 0,5 meet standard informativeness 0,739 > 0,5 meet standard irritation 0,922 > 0,5 meet standard credibility 0,692 > 0,5 meet standard personalization 0,774 > 0,5 meet standard incentives 0,820 > 0,5 meet standard attitude towards online advertising 0,699 > 0,5 meet standard advertising avoidance 0,639 > 0,5 meet standard source: researchers, smart pls 03, n=490 (2022) based on the results of table 4, eight constructs have met convergent validity. entertainment with a value of 0.781> 0.5, informativeness with a value of 0.922 also met a value of> 0.5, irritation with a value of 0.922 also met a value of> 0.5, credibility with a value of 0.692, personalization with a value of 0.774> 0.5, incentives with a value of 0.820> 0.5, attitude towards online advertising with a value of 0.699> 0.5, and advertising avoidance with a value of 0.639> 0.5. 720 table 4. composite reliability & cronbach’s alpha item cronbach’s alpha composite reliability criteria notes entertainment 0,906 0,935 >0,7 reliable informativeness 0,882 0,919 >0,7 reliable irritation 0,915 0,959 >0,7 reliable credibility 0,850 0,900 >0,7 reliable personalization 0,903 0,932 >0,7 reliable incentives 0,781 0,901 >0,7 reliable attitude towards online advertising 0,857 0,903 >0,7 reliable advertising avoidance 0,811 0,876 >0,7 reliable source: researchers, smart pls 03, n=490 (2022) based on the results of the numbers in cronbach's alpha table, which show numbers more significant than 0.5, it can be explained that all factors in the table meet the criteria and are reliable. in addition, all composite reliability factors have numbers above 0.7, so it can be concluded that all factors are reliable. table 5. coefficient of determination r square source: researchers, smart pls 03, n=490 (2022) according to chin (1998), the value of r2 is considered weak, moderate, and vital if it shows around 0.19, 0.33, and 0.67 (ghozali, 2014). in this research model, the advertising avoidance variable has an r square value of 0.067, which is relatively weak because it is close to 0.19. meanwhile, the attitude towards online advertising is quite strong because it is close to or above 0.67. hypothesis test results. provisions on the results of hypothesis testing in this study use pvalues smaller than 0.05. table 8 shows the summary results of hypothesis testing on the research model. table 6. hypothesis testing results on the research model hypothesis path p-values notes h1 ent → atoa 0,000 significant h2 inf → atoa 0,002 significant h3 irr → atoa 0,697 not significant h4 cre → atoa 0,012 significant h5 per → atoa 0,000 significant h6 inc → atoa 0,000 significant h7 atoa → avoid 0,000 significant h8 ent → avoid 0,601 not significant h9 inf → avoid 0,451 not significant h10 irr → avoid 0,000 significant h11 cre → avoid 0,495 not significant h12 per → avoid 0,215 not significant h13 inc → avoid 0,240 not significant h14 ent → atoa → avoid 0,001 significant h15 inf → atoa → avoid 0,006 significant r square r square adjusted advertising avoidance 0.067 0.065 attitude towards online advertising 0.605 0.600 721 h16 irr → atoa → avoid 0,715 not significant h17 cre → atoa → avoid 0,021 significant h18 per → atoa → avoid 0,001 significant h19 inc → atoa → avoid 0,006 significant source: researchers, smart pls 03, n=490 (2022) result and discussion entertainment to attitude towards online advertising. based on the results of hypothesis testing, the p-values are 0.000 (<0.05). this figure explains that the entertainment factor significantly affects attitude towards online advertising. based on these results, it can be stated that hypothesis 1 is accepted. in entertainment, the indicator that has the most significant influence on attitude towards online advertising is that the display of advertisements on youtube is quite entertaining. in this study, the internet generation felt that displaying youtube advertisements was entertaining. hence, the entertainment value of an advertisement influenced the internet generation who wanted to see advertisements on youtube. informativeness to attitude towards online advertising. based on the results of hypothesis testing, the p-values are 0.002 (<0.05). this figure explains that the informativeness factor significantly affects attitude towards online advertising. based on these results, it can be stated that hypothesis 2 is accepted. in the informativeness display, the indicator with the most significant influence on the inf variable is inf4. this indicator emphasizes the benefits gained through advertising on youtube. the internet generation feels that youtube is an excellent source for finding new products, so they are willing to see ads if they are helpful. the internet generation feels that advertising on youtube is a suitable source for finding new products. irritation to attitude towards online advertising. based on the results of the hypothesis, it is shown that the p-values are 0.679 (> 0.05). figures explain that the irritation factor in youtube ads does not affect attitude towards online advertising. based on these results, it can be stated that hypothesis 3 is rejected. in irritation, the indicator that has the most significant influence on the irr variable is irr2. in the irr2 indicator, the internet generation does not think the presence of advertisements on youtube is bothersome. it is because the presence of disturbing advertisements does not affect the attitude of using the internet generation towards youtube social media. the number of youtube advertisements is not considered disturbing the internet generation using youtube. hence, the number of advertisements influences the attitude toward using youtube's social media, as seen from the path coefficient (β) of 0.011. credibility to attitude towards online advertising. based on the results of the hypothesis, it is shown that the p-values are 0.012 (<0.05). figures explain that the credibility factor on youtube's social media affects the internet generation's attitude towards online advertising. based on these results, it can be stated that hypothesis 4 is accepted. in credibility, the indicator that has the most significant influence on the cre variable is cre3. this indicator emphasizes that the internet generation believes that the products provided by advertisements on youtube can be trusted. the internet generation trusts the products advertised on youtube. hence, the internet generation believes that advertisements on youtube can be used as a reference for purchases, not advertisements that deceive or mislead them. personalization to attitude towards online advertising. based on the results of the hypothesis, it is shown that the p-values are 0.000 (<0.05). figures explain that the personalization factor in ad impressions on youtube affects attitude towards online advertising. based on these results, it can be stated that hypothesis 5 is accepted. in personalization, the indicator with the most significant influence on the per variable is per2. per2 is an indicator that explains advertising on youtube aimed at consumer needs. the internet generation, who were respondents in this study, 722 considered that advertising on youtube was indeed provided for personal consumer needs. the internet generation views that advertising content on youtube can recognize the nature of consumers. it is because the advertising content on youtube is deemed by their interests and is also intended for their needs as internet generation. incentives to attitude towards online advertising. based on the results of the hypothesis, it is shown that the p-values are 0.000 (<0.05). the results on the direct effect where the number explains that the incentives factor affects attitude towards online advertising. based on these results, it can be stated that hypothesis 6 is accepted. in incentives, the indicator that has the most significant influence on the inc variable is inc2. inc2 is an indicator that explains how youtube ads influence consumers to buy more products. the internet generation, who were respondents in this study, considered that youtube advertising offers many advantages. it is because the advertising content on youtube is felt to make consumers sure to benefit from the advertising message and can influence their preferences in making purchasing decisions. attitude towards online advertising to advertising avoidance. based on the results of the hypothesis on the direct effect, it is shown that the p-values are 0.000 (<0.05). figures explain that the attitude towards online advertising factor significantly influences the advertising avoidance factor. based on these results, it can be stated that hypothesis 7 is accepted. in attitude towards online advertising, the indicator with the most significant influence on the atoa variable is atoa5. atoa5 indicates that youtube advertising is a source of information for consumers in buying a product. the internet generation who were respondents in this study considered that youtube ads were creative and cheerful. because consumers felt the advertising content on youtube could add the information needed, the internet generation liked informative youtube ads. entertainment to advertising avoidance. based on the results of the hypothesis on the direct effect, it is shown that the p-values are 0.064 (> 0.05). figures explain that the entertainment factor does not affect advertising avoidance. based on these results, it can be stated that hypothesis 8 is rejected. advertising avoidance carried out by the internet generation is not due to entertainment factors such as advertisements on youtube, which are considered entertaining. however, on the contrary, advertisements on youtube are often annoying for the internet generation, so internet people deliberately ignore the advertisements that appear or intentionally do other things when advertisements appear. such as reading what's app, viewing other e-commerce, or even intentionally clicking skip ads to avoid ads. even though the ads on youtube are entertaining, they do not make the internet generation interested in seeing these ads until they run out. informativeness to advertising avoidance. based on the results of the hypothesis, it is shown that the p-values are 0.451 (> 0.05). figures explain that the informativeness factor does not affect advertising avoidance. the results of this study also explain that the internet generation still carries out ad avoidance because the internet generation does not see the informativeness factor of advertising on youtube. based on these results, it can be stated that hypothesis 9 is rejected. the internet generation's negative feelings toward advertisements drive them to avoid them. they do not feel the informational benefits of youtube advertising for fulfilling their information-seeking needs. irritation to advertising avoidance. based on the results of the hypothesis, it is shown that the p-values are 0.000 (<0.05), with a path coefficient of 0.093. figures explain that the irritation factor has a significant influence on advertising avoidance. based on these results, it can be stated that hypothesis 10 is accepted. on the other hand, a positive attitude towards advertising can also create a transforming effect that shows the attitude of loyal consumers to a brand so that they cannot tell the difference between some brands. negative attitudes toward advertising can create advertising irritation so that consumers' attention and retention of advertisements are reduced. 723 credibility to advertising avoidance. based on the results of the hypothesis, it is shown that the p-values are 0.495 (> 0.05). figures explain that the credibility factor does not affect advertising avoidance. based on these results, it can be stated that hypothesis 11 is rejected. in all indicators, the credibility factor does not significantly influence the advertising avoidance variable, where the internet generation does not feel that advertising on youtube is a reference for purchases. they do not believe in the advertisements delivered on youtube, so the products or promotions displayed do not make the internet generation believe and immediately watch all ad impressions on youtube. personalization against advertising avoidance. based on the results of the hypothesis, it is shown that the p-values are 0.215 (> 0.05). figures explain that the personalization factor does not affect advertising avoidance. based on these results, it can be stated that hypothesis 12 is rejected. in the personalization factor, all indicators do not significantly influence the advertising avoidance variable, where the internet generation does not feel that advertising on youtube is by consumer interests. the internet generation will still avoid advertisements not because the advertising content on youtube knows the nature of consumers or because advertisements on youtube are adjusted to consumer preferences. the internet generation will still avoid ads on youtube, not because of the personalization factor of these ads. incentives to advertising avoidance. based on the results of the hypothesis, it is shown that the p-values are <0.240 (>0.05). figures explain that the incentive factor does not affect advertising avoidance. based on these results, it can be stated that hypothesis 13 is rejected. in the incentives factor, all indicators do not have the most significant influence on the advertising avoidance variable, where the internet generation does not feel that advertising on youtube is a reference for obtaining many monetary benefits such as discounts, gifts and coupons, and non-monetary benefits including their intrinsic value as level increases, status rewards, and right to priority service. entertainment to advertising avoidance through attitude towards online advertising. based on the results of the hypothesis, it is shown that the p-values are <0.001 (<0.05). figures explain that the entertainment factor significantly influences advertising avoidance through attitude towards online advertising. based on these results, it can be stated that hypothesis 14 is accepted. the perception of the internet generation (attitude towards online advertising) plays its role as a mediating variable. the ad avoidance factor can be reduced by a good perception of the entertainment factor in advertisements on youtube. informativeness to advertising avoidance through attitude towards online advertising. based on the results of the hypothesis, it is shown that the p-values are 0.006 (<0.05). figures explain an indirect effect of informativeness on advertising avoidance through attitude towards online advertising. based on these results, it can be stated that hypothesis 15 is accepted. in the informativeness factor, all indicators have the most significant influence on the advertising avoidance variable (advertising avoidance) through the attitude of use (attitude towards online advertising), where the internet generation feels that advertising on youtube is a reference for purchases if they already have a good perception of advertising on youtube. if they have a good perception of the information in the advertisements on youtube as a reference, then the chances of them avoiding the ad are lower. irritation to advertising avoidance through attitude towards online advertising. based on the results of the hypothesis, it is shown that the p-values are <0.715 (>0.05). this figure explains that the irritation factor does not affect advertising avoidance through attitude towards online advertising. based on these results, it can be stated that hypothesis 16 is rejected. in this study, all irritation factor indicators do not have the most significant influence on the advertising avoidance variable through attitude towards online advertising through which the internet generation does 724 not have a positive attitude towards advertising on youtube so that they avoid advertising on youtube not influenced by the presence of fish on youtube as a detrimental. credibility to advertising avoidance through attitude towards online advertising. based on the indirect hypothesis, the credibility factor significantly influences advertising avoidance through attitude towards online advertising, which shows that the p-values are <0.021 (<0.05). based on these results, it can be stated that hypothesis 17 is accepted. in the results of this study, all credibility factor indicators have the most significant influence on the advertising avoidance variable through the attitude towards online advertising variable, where for the internet generation, attitude is a significant factor in making them avoid or not avoid advertisements on youtube. personalization to advertising avoidance through attitude towards online advertising. based on the results of the hypothesis, it is shown that the p-values are <0.01 (<0.05). figures explain that the personalization factor significantly influences advertising avoidance through attitude towards online advertising. based on these results, it can be stated that hypothesis 18 is accepted. on the personalization factor, all indicators significantly influence the advertising avoidance variable through attitude towards online advertising, where the internet generation feels that advertising on youtube is generally acceptable if their perception is good that the personalization of the advertisements delivered brings benefits. incentives against advertising avoidance through attitude towards online advertising. based on the results of the hypothesis, it is shown that the p-values are 0.006 (<0.05). this figure explains that the incentive factor significantly influences advertising avoidance through attitude towards online advertising. based on these results, it can be stated that hypothesis 19 is accepted. in the incentives factor, all indicators have the most significant influence on the advertising avoidance variable through attitude towards online advertising, where the internet generation will pay attention to advertisements on youtube if they have a perception or attitude towards youtube advertising (attitude towards online advertising) providing benefits or benefits for them. regression equation. the path coefficient value shows how strong the influence of a variable is on other variables. the higher the path coefficient value, the stronger the effect. the following figure shows the regression equation model based on the path coefficient value calculation results. 725 source: researcher, smart pls 03, n=490 (2022) figure 1. path coefficient in the advertising avoidance equation, the attitude towards online advertising and irritation variables have significant effects. furthermore, the variables entertainment, informativeness, credibility, personalization, and incentive did not have significant effects. therefore, the advertising avoidance regression equation only consists of two path coefficients: the atoa and avoid variables. based on figure 2. it can be explained that the equations of structure 1 and structure 2 in the model are as follows: structural equation 1: atoa = 0,097x1 + 0,223x2 0,011x3 + 0,124x4 + 0,243x5 + 0,154x6 + e structural equation 2: avoid = -0,036x1 + 0,046x2 + 0,337x3 + 0,038x4 0,075x5 0,069x6 0,128x6 + e from the structural equation, it can be explained that the most dominant variable in equation 1 is the personalization factor, which is 0.243. then the dominant variable in the second equation is irritation, which is 0.337. conclusion based on the research that has been done, the conclusions obtained from the results of the analysis of youtube ad avoidance analysis on the internet generation using the structural equation modeling (sem) method are: 1. entertainment factor has a significant effect on attitude towards online advertising. the results of this study support the results of previous research conducted by (le, 2014); supported by (murillo, 2017); (jayasooriya, 2019); (muneta, 2019); and (arora, 2019). 2. informativeness factor has a significant effect on attitude towards online advertising. the results of this study support the results of previous research conducted by chia-ling 'eunice' liu (2012); research (le, 2014); (murillo, 2017); (humbani, 2017). 726 3. the irritation factor in youtube advertising does not affect attitude towards online advertising. the results of this study contradict the results of previous research conducted by (jayasooriya, 2019), which stated that advertising on social media could provide a variety of information that confuses and distracts recipients and floods consumers with information (xu, 2007). 4. the credibility factor on youtube's social media affects the internet generation's attitude towards online advertising. the results of this study support the results of previous research conducted by (saadeghvaziri & hosseini, 2011; tsang et al., 2004) in (gaber 2019), which states that advertising credibility appears in the advertising literature as one of the essential elements of advertising value. 5. personalization factor on ad impressions on youtube affects attitude towards online advertising. the results of this study support the results of previous research conducted by raoand et al. (2003), which argues that it is essential for marketing techniques based on knowledge of customer profiles, history, and needs (jayasooriya, 2019). 6. factors incentives (incentives) affect the attitude of use (attitude towards online advertising). the results of this study are under the research conducted by (elliott p. s. 1997) and (le, 2014) and (gregorio, 2017). 7. the attitude towards online advertising factor significantly influences the advertising avoidance factor. the results of this study follow research conducted by incentives (kim and han, 2014); (taanika arora, 2019). 8. the entertainment factor does not affect advertising avoidance. as a direct effect, the results of this study are not in line with the research results (tito, 2019). the advertising avoidance carried out by the internet generation is not due to entertainment factors such as advertisements on youtube, which are considered entertaining. 9. the informativeness factor does not affect advertising avoidance. the results of this study are not in line with research conducted by (indah dwi pratama, 2016), which shows the significance of the relationship between advertising avoidance and the availability of information (informativeness) about products that affect it. 10. irritation factor has a significant influence on advertising avoidance. the results of this study support the results of previous studies conducted by (titin ekowati, 2020), (elliott p. s. 1997) and (le, 2014) and (gregorio, 2017), which state that avoidance of advertising is significantly affected by irritation. ). 11. the credibility factor does not affect advertising avoidance. the results of this study do not follow research conducted by research (wijayanto, 2018) which states that entertainment, informativeness, and credibility negatively influence advertising avoidance. 12. the personalization factor does not affect advertising avoidance. the results of this study do not follow the research conducted by (adisasmita, 2021), where research states that avoidance of advertisements can be reduced or even avoided if the advertisements displayed are by the personality/personalization of each audience. 13. incentives do not affect advertising avoidance. this study's results do not follow research conducted by (christian michael (2017), where the attractiveness of advertisements, such as incentives, can shape the public's desire to be willing to see advertisements. 14. the entertainment factor significantly influences advertising avoidance through attitude towards online advertising. the results of this study support the results of research conducted by (arora, 2019) and (ivan de battista, 2021). 15. there is an indirect effect of informativeness (informativeness) on the avoidance of advertising (advertising avoidance) through the attitude of use (attitude towards online advertising). 727 this study's results align with the results of research conducted (dalaal maheasy, 2019), where the value of information in advertisements on social media has a positive and significant influence on the attitudes of young consumers. 16. irritation factor does not affect advertising avoidance through attitude towards online advertising. the results of this study contradict the results of previous studies conducted by (dalaal mahmudah, 2019) and (adisasmita, 2021), where the result is that the irritation value contained in advertisements on social media does not affect avoidance of advertisements through attitude towards online advertising. 17. the credibility factor does not affect advertising avoidance through attitude towards online advertising. the results of this study are under research that has been carried out by (mikael, 2012), which states that credibility affects the attitude toward using advertising on social media and attitude of use affects avoidance of advertising in the internet generation. 18. personalization factor significantly influences advertising avoidance through attitude towards online advertising. the results of this study are under research conducted by (adisasmita, 2021), which concluded that the avoidance of advertisements in the millennial generation could be reduced or even avoided if the advertisements displayed are by the personality/personalization of each audience. 19. incentives have a significant influence on advertising avoidance through attitude towards online advertising. this study's results align with previous research conducted by (ho, 2021), which concluded that incentives from advertising on social media significantly influenced attitudes toward online advertising. based on these conclusions, the suggestions that researchers can convey are as follows: 1. for companies that will promote their products through advertisements on youtube, the results of this study can be used as a consideration so that advertisements on youtube are not avoided or skipped by the internet generation. 2. for academics, the results of this research can be used as a development of the theory of computer-mediated communication regarding the behavior of avoiding advertising on youtube by the internet generation. 3. for further researchers, the results of this study can be used as a reference regarding the factors that influence the avoidance of advertisements on youtube in the internet generation. references ammarie, r. h., & nurfebiaraning, s. 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(2023). "the dialectic of bicultural identity in intercultural communication: an approach to phenomenological studies." international journal of environmental, sustainability, and social sciences, 4 (2), 534 546. introduction nowadays, people have more opportunities to interact with people of different cultures due to international migration, globalization, frequent travel, and the internet. as a result of this crosscultural exposure, there has been a significant increase in bicultural individuals, that is, people who inherit different cultural identities from both parents and have internalized at least two cultures. interethnic marriages in different parts of the world have led to more families with children from diverse cultural backgrounds. in communication situations, they are often confused about their identity when dealing with intercultural communication and being asked about their ethnic identity. globalization creates a sense of self-identity and a desire to form an identity based on cultural choices over ethnic heritage. in the united states for example, people not only have the desire and ability to cross cultures but there is also an evolution in the country when cultural choices shape a person's identity compared to their skin color or ethnic heritage. an increasing number of americans are becoming at ease with abandoning the identity they were born with and adopting a new one that makes them feel more comfortable. in connection with this study, children from interethnic marriages who inherit the identities of both parents are bicultural individuals who will identify themselves in a particular ethnicity as they need clarity on who they are. in this connection, bicultural individuals manage some of their cultural identities in different ways; some people find it easy to integrate some of their cultural identities and feel proud of their multicultural status, whereas others struggle between the two mailto:hali002@brin.go.id 535 cultural groups associated with them, and decide to identify themselves on one or two or switch between them. one interesting phenomenon in bicultural individuals (children of non-betawi interethnic marriages and mixed marriages between betawi ethnicities and immigrant ethnicities) in jakarta is that they do not identify with one of the inherited identities by both parents. nor do they integrate multiple such identities into one (bicultural identity). they identify themselves outside the ethnic identity of their parents. in this case, they identify themselves as betawi people. betawi, a local ethnic group in jakarta, is experiencing anxiety due to its cultural population, which is increasingly disappearing (chaer, 2015). they are now trying to rise from the slump they have long experienced. the study of bicultural individuals has received much attention from western scientists, along with the increasing trend of bicultural individuals in america and some countries in different parts of the world. as far as researchers' searches go, the study of bicultural individuals is generally still dominated by psychology, which focuses on the intraindividual aspect. it is still rare to find research on bicultural individuals in the context of communication, in particular intercultural communication. in communication, research on bicultural individuals is still rarely found. some of these studies, for example, conducted research by examining the diversity/ differences found in bicultural individuals using a focus on the bicultural identity integration (bii) model. other studies highlighted biculturalism's social phenomenon and its impact on individual adjustment. one of the studies related to bicultural individuals is a study that explores the communicative experiences of biracial women in everyday life. the study found that biracial women identify more as multiracial individuals and reject monoracial identities while developing unique identities. unlike previous studies that, on average, focused on aspects of social psychology, this study pays attention to the intercultural communication experience of bicultural individuals. this study uses interpretive and phenomenological methods to explore the intercultural communication experiences of bicultural individuals who identify as betawi people in jakarta. methodologically, research on bicultural individuals is generally still viewed from aspects of social psychology that emphasize an ethical approach that emphasizes an outsider's view (objectivist/positivist) and is dominated by only two dimensions of the value culture of individualism-collectivism. at the same time, research about bicultural individuals with emic approaches and other cultural contexts is still rarely found. this research is expected to fill the gaps in existing research. memahami experiences intercultural communication in bicultural individuals with a phenomenological approach, allowing researchers not only to see from the perspective of the participants; but also to offer a kind of way to understand the framework that each individual has developed, over time, to form their responses to events and experiences in their lives. in communication situations, they are often faced with intercultural communication that requires them to identify themselves in a particular cultural group as a need for self-identification. this study aims to understand and analyze how the bicultural individual who identifies as a betawi person in building meaning about his identity in intercultural communication situations. in addition, this article will also analyze various factors that influence bicultural individuals in jakarta to identify themselves as betawi people as well. based on the explanation above, this study aims to provide empirical evidence about the dialectic of bicultural identity in intercultural communication approach to phenomenological studies. methods 536 this study uses a qualitative approach that implements a type of understanding. as schwandt says, research uses an interpretive paradigm with a phenomenological approach focusing on the processes that create, negotiate, maintain, and modify intersubjective meanings in a specific context of human action. subjects are chosen purposively based on their activity and willingness to consciously explore and articulate their experiences. the study subjects were bicultural individuals in jakarta who identified themselves as betawi. the subjects of this study consisted of three bicultural individuals who identified themselves as betawi people. they consist of two children of mixed marriages (betawi-sundanese) and two bicultural individuals who are genealogically not descendants of betawi (javanese and bugis-padang tribes). the object of this study is the conscious experience of the human being, that is, a state that provides the point of view of the first person. in this study, the conscious experience is the intercultural communication experience of bicultural individuals in jakarta who identify as betawi. researchers choose informants who directly experience situations or events related to the research topic. it is done to obtain profiles of prospective informants to obtain established informant criteria. in this case, some of the criteria set are: 1) informants are children from the results of interethnic marriages in jakarta or those who live in jakarta and are not genealogically descendants of betawi but identify themselves as betawi people; 2) the prospective informants in this study were people who declared themselves to be betawi people; 3) prospective informants are people who are active in betawi-an activities. in order to fulfill the informant criteria set, the researcher utilized snowballing techniques to locate informants and conducted preliminary interviews with several individuals who were identified through this process. result and discussion first person's experience. a man who works as a journalist and also a betawi media activist. the first character spent his childhood in kramat sentiong. this area was once a settlement of the betawi people, which is indeed thick with betawian traditions. as a child who grew up in the residential area of the betawi people, the informant was accustomed to betawi traditions in his environment, such as circumcision, shaving, akikah, and ondel-ondel. his interaction with betawi traditions is increasingly frequent because his grandmother works as a betawi bridal makeup artist. being raised in a moderately religious family made him develop into a betawi person. the family is the main agent of socializing betawi cultural values. in the view of informants, betawi cannot be separated from islam. islam became the identity of the betawi people. in addition to the family, the islamic environment is very influential in confirming the informant's identity as a betawi person. self-awareness as a betawi person. self-awareness as a betawi person gets his moment when the informant is abroad. in an unfamiliar cultural environment, without realizing it, betawi's accent came out of his mouth when he met the betawi people: "when i went out of the country too, i went to malaysia, without me realizing 'where do you want to go?' people said 'want to go there.' my accent is still a bit betawi, even though i lived abroad in malaysia and could not shake it off. yes, when we meet overseas betawi people, we return to using our mother tongue and may be more comfortable with the language. yes, just like the padang people, when they meet their tribe, they feel that there is a big family.." the informant expressed the sense of self as a betawi person by trying to withdraw as an individual who also had sundanese blood from his mother. the issue of language, place of birth, and also the environment in which the informant was raised is the reason why the informant feels more like a betawi person: "i feel like a betawi person because i was born in the betawi environment and 537 live with the traditions of the betawi people as well, including the language, not to the sundanese. that is why i do not speak sundanese. the colloquial language i use is jakarta-betawi." the statement shows how the informant did not feel attached to the sundanese identity inherited from his mother but rather his desire to be part of the betawi people. the statement implies how the informant was eager to show that between the two identities inherited by both his parents, his subjective experience of being in the midst of a community environment thick with his betawi traditions led to a greater attachment felt to betawi. the informant also sought to assert his betawianness by saying: “perhaps it is because i live in the jakarta area and adhere to betawi traditions, but i consider myself betawi. i continue to socialize with betawi people, and by chance, i also used to practice the same faith as the betawi nausea-mualim in the past. so, in a way, i am influenced by the religious aspect of the culture, which is deeply rooted in tradition. i even studied in kwitang, where i truly felt like a betawi." the informant's affirmation shows his identity as a betawi person is also conveyed with his narrative about the religious side to strengthen his identity as a betawi person. informants know that the betawi people are known for their religious observance. the principle of being able to recite is one of the characteristics that must exist in the betawi people. informants also internalize islamic religious values as a life guide for most betawi people as a lifeline in socializing. as a person who bears a betawi identity, the informant feels very eager to contribute to betawi. according to the informant, the existence of inferior stereotypes and negative stigmas about betawi is the result of media creations packaged in the form of soap operas. many betawi people are successful but drowned because the media did not touch them. on this basis, the informant created his media to inform about betawi to a broad audience. orangbetawi.com is a media informant to deal with the drowning betawi, and not only talks about betawi lenong but also reveals many areas that are pockets of the betawi community, such as the kemang and lenteng agung areas. in 2016 the informant, with some of his friends, gave betawi a channel whose information content was packaged as videos about betawi. his biggest motivation is to want to inform betawi. it feels to be a betawi person. the informant expressed their closeness to betawi by saying that it feels like coming home to themselves. being in the middle of the betawi community is a home for informants. the sense of brotherhood and openness of the betawi people makes the informant comfortable being in the midst of the betawi people. according to the informant, it is like restoring his lost identity and his family ties that died torches: "what is interesting is that the betawi community has helped me reclaim our family identity. when my parents or siblings pass away, it feels like a torch has been extinguished nothing is left. we used to have family gatherings, but it felt like our bonds were severed when our loved ones passed away. however, thanks to the betawi community, we feel like we have a new family, even if we are not blood-related. the community is restoring the function of the family." family ties that come to life when in the betawi community do not make the informant primordial. for informants, islamic teachings teach the principle of equality between people. that way, primordial tribal ties are not justified. the foundation of these values also makes the informant more adaptable when interacting with non-betawi people. regardless of whether they are among people of different ethnicities or in multicultural situations, the informant does not feel any different, and everything flows naturally. they claim to be more flexible in intercultural contact situations. according to the informant, the lack of awkwardness and sense of the difference between "us" and "them" occurs because they emphasize the commonalities when interacting with people from different cultures. in many situations, it is the outgroups who adjust to the informant. for the informants, being a betawi person is not merely a verbal confession but a need to connect oneself to betawi community groups. the informant got acquainted with rachmat sadeli, the founder of betawi magazine and pustaka betawi, and began participating in betawi communities such as the betawi kita community and the betawi reading community. the 538 informant believes that being betawi is not just about wearing the traditional red pangsi shirt. however, focusing on what can be done for the betawi community is more important than just emphasizing one's betawiness. the informants do not verbally highlight their betawi characteristics in their everyday life. they share photos of their betawi activities on social media and feel it is enough for people to know who they are. "... on my facebook status or elsewhere, i never use betawi language. i only post photos of my activities to show my betawi identity. when my friend saw my photos, they immediately recognized me as a betawi figure. interestingly, i do not have to express my betawi identity verbally, as it is apparent through the activities and photos i share." being recognized as a member of the betawi community comes with difficulties. the informant has his way of showing his betawi identity through his clothes, such as black pangsi shirts, green peci, and cingkrang pants. these nonverbal codes are used by the informant in specific situations. appearing differently in a contemporary way is the informant's way of showing his betawi characteristics. sometimes, when the informants upload photos of betawi activities, they receive insinuations from people outside betawi, such as "wow, betawi people are here". however, these insinuations motivate informants to do more for betawi: "when people sneer at me, i usually do not reply to their sneers. instead, i might explain that being betawi does not necessarily mean what they think it means. responding to a sneer with another sneer will not be helpful, and it will only make things worse". in situations of intercultural interaction, informants claim to be more flexible in interacting with people outside betawi, "flows by itself" the informant expressed to state that there is no anxiety or vulnerability in intercultural situations. growing and growing up in multicultural situations makes it more flexible in a variety of situations. the experience of the second person. the second character is a man born in jakarta to a father born in east java and a mother born in central java. the second informant works as a journalist for an online media and is also a member of several betawi communities. the second informant has only begun to be actively involved in various activities over the past five years. born to javanese parents, it does not mean that informants are familiar with javanese cultural traditions. living in a multicultural social environment and having a weak attachment to javanese culture due to the absence of cultural socialization from both parents caused the informant to be more comfortable referring to himself as a jakartan in daily associations: "by lineage, i am javanese because my father and mother are javanese, but i do not personally identify as javanese. i was born and raised in jakarta, within a multicultural environment, and my parents did not instill javanese traditions in me. as a result, i still consider myself a jakartan." the informant's statement aims to confirm that they do not feel attached to their parent's identities. the affirmation "i am a jakartan" expresses the need for the informant to identify as part of a broader group. "not feeling as a javanese" is the informant's way of emphasizing their desire to break away from the identity inherited from both parents. there is a bond between the informant and jakarta as their homeland. that is why "jakartans" became the informant's initial identification in a multicultural situation. from "jakarta people" to "betawi people". the informant's introduction to betawi began with his friendship with davi, betawi kemayoran's son, who was active and very concerned about the sustainability of his culture. his involvement in various betawi organizations began when davi invited him to be actively involved in the plan to save the historical sites of kemayoran airport. additionally, the informant's interaction with the betawi people was continued by making the kenduri kampung kemayoran event with the betawi kemayoran residents. the informant's adventure in exploring the betawian world continued when the informant, who had a journalist background, was invited to join the betawi journalists forum (fjb) by a fellow journalist. at this fjb, informants became acquainted with journalists of betawi blood and other betawi figures. after being actively involved in the fjb, informants were invited to enter the betawi awakening 539 movement association, commonly abbreviated as gerbang betawi, an association of betawi people consisting of professionals in their fields. for the informant, his experience of joining several betawi communities made him rethink the betawi stigmas attached to his mind. "betawi is what it is open. if you do not like it, that is okay. from my experience, betawi people are tolerant. i say this because i have been involved in various betawi communities, and the older members have accepted me despite my multicultural background. only after i became part of these communities did i realize that people in jakarta generally respect each other and do not discriminate based on race. however, in a betawi community, i sometimes hear comments like "what have you done for betawi?" there is nothing racial about it." betawi, in the view of informants, is an open ethnicity. anyone can join the betawi community regardless of race and ethnicity. being in the middle of the betawi community, informants feel well-received by betawi people, causing a sense of comfort when in their midst. due to the reasons of negative stigmas about betawi that had been recorded in his mind began to disappear along with his interactions with betawi people. in fact, without being awkward, the informant also emphasized that he now felt more like a betawi person. the informant realized that he was indeed not of betawi blood in lineage. however, the informant felt that there was a strong bond between himself and betawi that he did not realize. his subjective experience of joining betawi communities loosened his objective ties as a person who had a javanese identity inherited by both his parents: "yes, unconsciously, my identity may be the genes are still there with betawi still there. i do not know whether it is the influence of jakarta or betawi. what is clear is that lately, i feel more like a betawi person. after i got involved in various betawi communities, my sense of being betawi has become stronger". the openness and strong tolerance of betawi people made him feel more like part of betawi. in fact, until 2011, informants still identified themselves as jakartans. only after joining betawi communities did informants feel the openness of betawi people towards him, and want to embrace themselves, which was indeed hereditary, not betawi. this experience made him feel part of betawi: "yes, it is right in the betawi community. when many seniors invited me to join, that was when i felt like i was a part of them. they value us so much as multiculturalism. yes. their openness, their acceptance of me, their tolerance. that is what makes me feel part of them." the informant's self-confidence to identify as a betawi person became stronger because his seniors heavily involved him in the betawi community to build betawi. for him, being in betawi communities is an opportunity to do more for betawi. the original betawi people do not necessarily obtain the opportunities that are under it are also obtained. the open and unpracticed nature of the betawi people became the informant's reason for transferring his identity from "jakartan" to "betawi people." the betawi people's open attitude to accepting everyone from the circle made him even more convinced to be part of the betawi group. the weak cultural ties with javanese traditions and languages were also one of the reasons for the informant to withdraw from the ethnic identity passed down by both parents: "currently, i identify myself as betawi because i have neither lived in java nor feel a strong connection to javanese culture. as i was born in jakarta, i position myself as betawi. when it comes to javanese culture, i am not familiar with it and cannot relate to it". for the informant, his islam is an essential wedge between himself and betawi. therefore, islamic religious values become guidelines for informants interacting with betawi people and people outside betawi. the informant's awareness of being part of the betawi people (ingroup) can be seen in the use of the words "we" and "denote culture" which confirms that he is connected and is part of the betawi group. the informant's collectivist orientation is also shown in the emphasis of "we do something for betawi". the informant's affirmation also shows how religion, culture and behavior are implicitly bound. the informant is aware of identifying as a betawi person because he believes that there is a similarity of views between himself and betawi people. he believes that the 540 whole point of religion is to provide instructions on how to help others, a principle he also follows in his daily behavior. this principle of life is then combined with his hopes for the betterment of betawi people. becoming a betawi person: an experience of intercultural contact. as a journalist, informants have become accustomed to multicultural situations. intercultural contact and a multicultural network of friends are part of the informant's daily life. in addition, he is also often assigned to cover various regions so that he is used to meeting many people and being in different cultural environments. informants do not perceive awkwardness and emotional vulnerability in culturally different intercultural contact situations. he said this is because he grew up in a pluralistic society and became accustomed to a diverse or multicultural socio-cultural living environment. the neighborhood where he was born is a hodgepodge of various tribes, races, and religions. he also became accustomed to hanging out and playing with children from his neighbors, who were batak tribes, betawi tribes, and javanese tribes. because he is accustomed to this kind of mosaic sociocultural environment, for him, differences in ethnicity, race, and religion are common and not a problem: "if i am flexible, it is only with betawi or non-betawi people who are important for us to connect with. we always maintain our manners when interacting with anyone. this is where the difference lies. as both a betawi and a muslim, betawi is synonymous with islam, and i always prioritize our manners when meeting people from any background or tribe. the important thing is to show people that we are doing something for betawi, and that is the direction we are headed towards." the informant prefers to show his identity through clothing in intercultural contact situations. informants know that clothing is a protector and carries a message of self-identity. for informants, wearing a shirt with a betawi identity symbol is enough to convey a message to people outside betawi that he is a betawi person: "if i am present in any place, i use my betawi identities such as wearing peci betawi, baju betawi channel, betawi distro, even in mentawai or pontianak, that is what i bring. i also prefer to wear t-shirts with betawi symbols so that people can recognize me as a betawi without needing words". the statement indicates the informant's awareness that people will have a mental picture of him through his appearance. non-verbal affirmations are considered a meaningful way to show selfidentity in human interaction. the informant wants to tell others something about his identity through clothing. clothing became a sign of identification of informants in certain groups. betawi channel t-shirts, betawi distro t-shirts, and other betawi attributes used by informants when reporting in various regions confirm the informant's membership in betawi. apart from being a form of identity affirmation, using betawi attributes is also a means of informants tosyi'arkan betawi. for him, betawi must be known everywhere, even worldwide. informants feel proud to be part of betawi because, according to him, betawi is a tribe that is very open and teaches multiculturalism: "i think it is another level of my education, where i believe that my education needs to be spread. so if you think about it, i live and eat here and do not want just to be friends with betawi people. that makes me proud to be a part of betawi because betawi is very open, and they embrace multiculturalism". bearing a betawi identity is not without its problems. sometimes informants also receive scorn from colleagues in their work environment. unlike the betawi people who accept it openly and even "embrace" others to jointly advance betawi, informants sometimes face opposition outside the betawi group (outgroup). regarding their choice to become betawi people, they sometimes refer to informants as "fake betawi" or innuendo with the phrase, "ah, you are already javanese. just stick to being javanese." the informant realized that there was no betawi blood in him by descent. "pure javanese" is a phrase that informants put forward if they look at their ethnic identity objectively. the informant identifies strongly as a "betawi person" despite having a bicultural identity, reflecting the subjective nature of cultural self-identification. self-assertion as a betawi person is strengthened by 541 the image that others give to informants. there was a feeling of excitement and appreciation when many people around him asked him for information about betawi, the most important thing for the informant was "what we have done for betawi". the experience of the third person. the informant was a man of sundanese descent. the informant's daily activities are as a consultant & interior design, and social worker. the third informant came into contact with betawi when his parents, who worked as journalists and founders of the indonesian times newspaper, moved from bandung to condet in 1970. condet was once the area of the betawi enclave known for its religious and devout community. the various betawi traditions in this region are closely related to its islamic values. "already in indonesia" the informant said to affirm his disobedience to his parents' sundanese traditions and customs. the informant acknowledged that his parents had long abandoned sundanese traditions due to his busy work as a journalist. in everyday life, no traditions or values of the sundanese culture are taught to him. the informant is indeed a pure sundanese from bandung, west java. even so, the informant grew up in the betawi community in condet, east jakarta. so it is not surprising that informants are fluent in betawi even with a thick betawi dialect. genealogically, the informant is indeed a sundanese. however, culturally he has been betawikan: "by coincidence, i live in sunda, and we do not really embrace traditions there, so we just accept that we are betawi. also, our religion is strong, so when i was little and had to pay for islamic teachings with an ustad (teacher), we really wanted to do it whether we could afford it or not. eventually, being betawi became our true identity." identity is evident through "markers" in language, clothing, behavior, and the choice of space, the influence of which depends on their recognition of other social maxims. the word "we" discussed by the informant above became a form of the informant's affirmation to show himself to be part of the betawi people. betawi's distinctive accent is a marker of the strong cultural ties of informants to betawi. for informants, his social environment plays a vital role in shaping his identity as a betawi person. the condet region, which is famous for its religious traditions, and the informant's childhood memories are loaded with traditions and values of the betawi people's lives, are so profound that practically without rejection, the informant admits that he has become a betawi person. "if the term is used in condet, it is already considered part of betawi culture, so we have truly become betawi. moreover, our religious beliefs were strong, and when i was a child, i would attend recitations led by ustad (teacher), whom we would pay. it continued, and eventually, the betawi accent became ingrained in me. whenever i went on vacation to bandung, the locals would recognize me as a betawi person. this illustrates how informants internalized betawi culture from their surroundings". the statement above indicates that the process of internalizing betawi culture in the informants is acquired from their environment, particularly the social environment. unconsciously, the informant has been influenced by various habits in their environment and public figures, such as ustad and others, which have become part of their personality. the informant also wants to emphasize that becoming a betawi person initially occurred without them realizing it. their interactions with betawi people in the condet environment have also affected their daily language use. the informant's betawi accent is so distinct that it is a marker of their identity regardless of location: "when speaking with my parents, sometimes i use sundanese, sometimes betawi language. however, if it is my children, i use the betawi language. i cannot get rid of the betawi accent. it is even more distinct than that of a native betawi speaker." "betawi cannot throw away my accent." this statement is a form of affirmation that he wants to be associated with betawi. betawi dialects and accents have become part of his identity. betawi's accent is an informant's way of showing others the cultural values he chooses. betawi's accent, which is thick in the informant's verbal communication, symbolizes the informant's subjective experience 542 in his interactions with the betawi condet for almost 40 years. living within the framework of two different cultures is relatively easy for informants. he is used to using two languages in his daily life. in the family environment (with his parents and his extended family in bandung), informants are used to using sundanese. even so, the informant uses betawi's language daily with his wife and children. cultural differences are not obstacles for informants to get along with their parents' extended family in bandung. because according to him, there is a stronger bond than just sundanese and betawi, namely islam. as an individual who identifies as a betawi person, islamic values become the life principles of informants that must be firmly held. "life benefits others" is one of the principles held by informants. for the informants, being a helpful person is one of the characteristics that a muslim should possess. every muslim is commanded to benefit others. by giving benefits to others, the benefits will return for good ourselves. since informants believe that living in this world is only temporary, their relationship with others must be able to synergize and support one another. they believe that helping others is a crucial part of this goal. the informants have tried to implement this philosophy by establishing the sky house, a place of learning for underprivileged children in their area. this initiative was inspired by their former teacher, who always acted with sincerity and never expected anything in return. from sundanese to betawi people. "ah, you are betawi person", thus the nickname his relatives gave him every time he gathered with his extended family in bandung. the nickname of a betawi person has indeed been attached to the informant since he was in junior high school (smp). this nickname continued until the informant was in high school, even when in new zealand all the informant's friends from indonesia saw him as a person betawi because of his betawi accent. until finally continuing until the college informant, his college friends also called him "mail betawi condet”. the informant's awareness as a betawi began when he returned home from his studies in new zealand. informants were selected to attend a student exchange program in new zealand during high school for one year. after returning from there, the informant experienced confusion in indonesian, but uniquely the informant could still speak betawi fluently. "well, even in high school, i have something unique about it. when i was an exchange student in newzeland a year, the funny thing was coming home from newzeland indonesia. i was messy. i could not talk about indonesian. yes, it must be different and neatly arranged, but betawi language can even be gone." the informant realized that he was indeed not the original betawi by lineage. however, for him, betawi land is a place where he learns life. for him, to become a betawi person does not mean that he must be of betawi descent or not. the most important thing is his love for betawi and his desire to continue developing betawi culture. study religion and cultural values as a guideline for behavior. there are difficulties in identifying as a betawi person. occasionally, others will politicize the stigma of having parents who are not betawi for their purposes. this has led to the emergence of the "real betawi" versus "non-betawi" issue, which some individuals use to advance their interests in organizing: "here, my friends do have a stigma that i am a child of non-betawi parents, and it is still attached to those who consider themselves to be truly betawi with their fathers from here. for instance, when i joined an organization, i happened to become the leader of one of them. there was someone who wanted to become the leader, and if i did not accept it, they would not have wanted it. even though it was a betawi organization, i led one of its branches. the founder also caused problems. to me, my father, you are the leader to become the leader. however, this issue is now covered in the media, so this organization is seen as the original betawi organization". the stigma of being "not betawi" continues today, giving rise to a new concept of who is referred to as betawi people. the real betawi is the second generation of parents born in jakarta. if his first generation (parents) was not born in jakarta, he is not a native betawi person. the informant 543 responded to this casually. for him, the most important thing is what he can do for betawi so that his life can bring benefits to others, especially for betawi. the stigma is just a tiny pebble that is not an obstacle for him to plant good for betawi. because, in his opinion, more betawi people accepted it well without looking at the origin of their descendants. "the sundanese who became betawi" is a fitting narrative to represent the informant's identity today. although of pure sundanese blood, the sense of self as a betawi person is more robust in the informant. for informants, betawi's accent is one of his unique characteristics, so in his association with ingroups and outgroups, informants do not need to affirm their betawiness verbally. betawi became the informant's choice to tie himself to a larger cultural group—betawi as an "identity domain" in intercultural meetings. the meaning of identity is observed through the daily life of informants who put forward the values of openness and egalitarianism in behavior. this finding is in line with masland & lease's (2013) research, which shows that the stronger the identification of community members with the values embraced by their community, the stronger their tendency to display behaviors that are considered following the norms upheld by other people in the community (masland & lease, 2013). in this study, informants highly valued their ethnic identities above and beyond other domains of identity. work identity is one of the other essential domains of identity that stands out in their daily lives in intercultural encounters. informants also value personal identities that indicate the uniqueness of their attributes. throughout the interview, it became clear that the domain of the informant's ethnic identity was considered prominent in the intercultural encounter. the identity of the work is more highlighted in meetings with their ingroups. the informant first evaluates and defines the interaction situation to decide which identity domain should be evoked in the interaction. the ethnic identity, which in this case is the betawi people, is usually considered prominent by informants if they know that communication activities occur in intercultural situations. job identity is usually considered prominent when they are in the middle of the betawi community. some informants said that they tended not to need to highlight betawi's identity to both his ingroup and outgroup. however, the complexity of everyday encounters is determined even if, in intercultural situations, meaning-important ethnic identity can be challenged and modified. for example, some informants show ethnic identity only in a work environment. trusting the workplace to be a culturally diverse environment, informants sought to accentuate ethnic identity and personal identity. in this study, they considered themselves as betawi people are the most common way to display their cultural identity. when asked why they chose betawi as their ethnic and cultural identity, the informants had mixed answers. the religion, language, and attitude of the betawi people, who are open and embrace multicultural, are the reasons expressed by the informant to identify as betawi people. the informants emphasized an adaptive and open attitude in meetings with people of different cultures. some informants claim to emphasize adaptive attitudes more and do not want to bring about self-distinction with people from different cultures. this study found several factors that contribute to their adaptive attitudes. first, the informants revealed that they had become accustomed to living in a multicultural environment that made them accustomed to facing differences. second, an open attitude toward betawi people makes them adaptive despite cultural differences. interestingly, these findings show no evidence of favoritism in the group, although they claim to be close to betawi. they claim they did not want to be primordial and more desire to open up in intercultural friendships to increase their multicultural understanding. flexibility, adaptive, and identity consistency: three ethos of bicultural communication. the study found three ethos of communication that arises in the dialectic process of bicultural identity. the three ethos are flexibility, adaptation to different, and consistency. in this study, most 544 informants considered themselves "flexible" and "adaptive" in any intercultural situation. some informants revealed that being accustomed to a multicultural environment, having an open attitude and an understanding of differences contribute to their flexibility and adaptability. the study also found that although informants considered themselves flexible and adaptive in various intercultural situations, all informants showed "consistency of identity" in various situations. the phrase "where the earth is stepped on, there is the sky in the face," and the meaning of identity as a betawi person who is firmly attached to the informants is alleged to have contributed to the consistency of the informant's identity. as illustrated in the previous description, informants tend to have strong ties to betawi's ethnic and cultural identity. it is reflected through their daily attitudes and behaviors following islamic norms and values to represent betawi identity. in addition to ethnic and occupational identities, informants also develop group-based identities based on common interests and shared experiences. in short, informants value social and personal identity, emphasizing social identity more, especially in intercultural encounters. the social identity that the informant considers prominent consists of ethnic identity and occupational identity. ethnic identity is considered the most prominent in intercultural relations. in intercultural communication, informants are aware of the differences in backgrounds possessed by each person, and informants can adjust the style of communication carried out according to the background of the interlocutor. in interacting with the outgroup, the informant creates a new category according to the person he is facing. informants are also open to a variety of new information, both obtained from other parties and independent information searches. being open to new information means that the informant does not stick to previous experiences but is also open to any information that can enrich his perspective. when interacting with someone from a different culture, we must have a perspective beyond what we had before. in the interaction between the informant and the outgroup, the informant does things that indicate the existence of an open attitude toward other perspectives. through this, the informant sees the existence of other perspectives beyond the perspective of himself or his group. mutual respect, respect and treating fellow human beings according to their dignity and dignity is the basis of the ethical attitude that informants bring in every interaction. respecting others means treating the other person equally, not looking at him as a weak party or subordinate to us. to maintain the dignity of others is to be aware of the differences between the informant and others, both as individuals and as members of the group. infoman acknowledged that the behavior of mutual respect, respect for differences and equality are islamic religious values highly upheld by the betawi people. religious and open are betawi values that greatly influence informants in interacting. betawi's local wisdom in the form of an open and egalitarian attitude internalized in the figures in this study influences the formation of a bicultural communication ethos. it is evident in the following informant statement: "becoming betawi is a matter of acceptance. if you do not like it, you are free not to accept it. in my experience, the betawi culture is characterized by its openness and tolerance towards diversity. it is due to my involvement in various betawi communities, where the elders are welcoming and inclusive towards people from different cultures and ethnicities. in fact, during my time in betawi, i have never encountered any instances of racism but rather heard statements such as "what have you done for betawi?" that reflect the community's focus on collective contribution: "in betawi, there are friendships, mutual respect, mutual support, and embracing the multicultural, just like that. their multicultural and egalitarian attitude makes me comfortable being betawi." (informant 3) the manifestation of betawi's open and egalitarian local wisdom is brought to life through the ethos of flexibility, adaptation to difference, and consistency as reflected in the description of the dialectic identity process, born from the long process of internalizing betawi local wisdom values 545 and the multiculturalism attitude of betawi people in jakarta. it becomes a manifestation of bicultural individuals behave in everyday life. as ife (2002) said, local wisdom manifests a society's personality from values that guide life. it means that people's identity is reflected in an orientation that shows their outlook on life and their value system. the ethos of flexibility arises as an individual response when in a new cultural situation or encountering a stranger of a different culture. the flexible attitude was born not only because the figures in this study are part of the product of diverse situations but also manifestations of betawi local wisdom, such as an open attitude as one of the guidelines for the behavior of betawi people. being open to all differences makes them flexible in a variety of situations. the ethos of adaptation to different emerged as an attempt to put forward the values of "equality and equality" in intercultural situations. the value of equality and equality, as betawi's local wisdom, always encourages them to expand their worldview by understanding the culture of others and behaving in various ways that follow the culture of others as well. the principle of "being good at adjusting" became a guideline held by the figures in this study. in intercultural situations, they shift their mindset to the cultural mindset of others, giving rise to the ability to act correctly outside of one's own culture. in the account of lubis's experience (2008: 16), an open attitude strongly influences the culture of the city of jakarta. living in a heterogeneous big city environment like jakarta forces one to be open and think more rationally about different values and cultures. in a multicultural jakarta environment, people are used to hanging out with people from various sociocultural backgrounds. consistency is found in most informants as an illustration that informants are already embedded with betawi. conclusion this study aims to understand and analyze how bicultural individuals identify as betawi people in building meaning about their identity in intercultural communication situations. this study concludes that, first, the meaning of identity to be a betawi person is implemented by bicultural individuals by internalizing betawi cultural values in their daily lives. local wisdom, "openness and equality", "living beneficially for others," and avoiding primordialism are values that are widely applied by bicultural individuals in all situations. second, in intercultural communication, betawi becomes the primary identity used by informants. meanwhile, occupational identity becomes the primary identity in intracultural (ingroup) meetings. third, this study also found differences in the ethos of figures caused by differences in age and types of daily activities carried out by the study subjects. this study recommends further research to explore the experiences of other subgroups, such as the betawi millennial generation. it can provide further insight into the overall experience of betawi identity negotiations. in addition, betawi millennials may have crosscultural adjustment paths and different identity negotiation patterns. references ainurrofiqin, m. 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(2011). introduction: toward an integrative view of identity. in handbook of identity theory and research (pp. 1-27). new york, ny: springer, new york. https://doi.org/10.14448/jes.02.0003 https://doi.org/10.4135/9781412995658 https://doi.org/10.1177/0022022111435097 https://doi.org/10.1080/10646175.2015.1080638 https://doi.org/10.1177/0146167294205014 https://doi.org/10.14448/jes.02.0003 952 exploring the capabilities of the fourth industrial revolution for improved public service delivery in nigeria volume: 4 number: 4 page: 952 962 ojogiwa oluwaseun temitope1, sokfa f. jhon2, bongani reginald qwabe3 1,2nrf sarchl in sustainable local (rural) livelihoods, university of kwazulunatal, south africa 3school of management, it & governance, university of kwazulu-natal, south africa corresponding author: ojogiwa oluwaseun temitope e-mail: obasa.oluwaseun@gmail.com article history: received: 2023-01-10 revised: 2023-03-17 accepted: 2023-07-15 abstract: the modern evolution of the fourth industrial revolution (4ir) comes with new trends in technology that are altering the customary way of undertaking government tasks. the alterations appear as opportunities and threats based on the strengths and weaknesses of extant practices and systems operating in the nigerian public sector. therefore, the government faces the challenge of coping with new demands and some unanticipated risks in incorporating and adapting to the 4ir. although the 4ir is considered valuable, the extent of its influence on nigerian service delivery and how to harness its worth has yet to be established. this article seeks to determine the public sector's service delivery level regarding innovation and technological advancements. it further investigates how the 4ir can influence and harness improvement in the delivery of public services in nigeria. a review of secondary sources from reports, government documents, and extant scholarly literature and data were analyzed thematically. while the nigerian government has made some effort to provide the public sector with innovative technology, it is essential to improve on this provision to maximize the opportunities and strengths of the 4ir. therefore, this article recommends intensifying technological and digitalization capabilities by providing suitable human and financial capital to improve service delivery, particularly in nigeria. keywords: training and development, fourth industrial revolution, service delivery, innovation, technological advancement. cite this as temitope, o. o., jhon, s. f., qwabe, b. r. (2023). “exploring the capabilities of the fourth industrial revolution for improved public service delivery in nigeria.” international journal of environmental, sustainability and social science, 4(4), 952 962. introduction the world is undergoing major technological changes that are revolutionizing every aspect of socio-political and economic life, including labor and service delivery. technological innovation has been central to the evolution and progress of human societies and has been the key driving factor of every industrial revolution the world has witnessed. production was mechanized through steam power in the first industrial revolution. the two subsequent revolutions were powered and enabled by electricity and automation, made possible through information technology and electronics, respectively (li et al., 2017; schwab, 2017). thus, the first three industrializations were mainly about mechanization, automation, and mass production (madumo, 2020). the fourth industrial revolution (4ir), which builds on these, is defined by advanced technologies increasingly incorporated into every facet of daily life, obfuscating the boundary between technology and social or personal life. commonly known manifestations of the 4ir include artificial intelligence (ai), 953 internet of things (iot), virtual reality (vr), augmented reality (ar), robotics, cloud computing, 3d printing, advanced wireless technologies, blockchain, and supercomputing, amongst others (badimo, 2018; li et al., 2017; ndung’u & signé, 2020). the central appeal and feature of the 4ir is the opportunity it offers for exponential efficiency in everything, saving cost and time and eliminating challenges caused by human limitations. governments, as well as public and private organizations around the world, are embracing 4ir technologies and deploying them to achieve improved service delivery and other objectives. however, minimal such effort is apparent in many african countries, including nigeria, despite the immense impact that such technologies could have in resolving some of the gravest challenges in these countries. this paper, therefore, explores how 4ir could be exploited for improved service delivery concerning the nigerian government. being a conceptual paper, it relies on relevant constructs and ideas found in the existing literature to explore the relationship between 4ir and service delivery. it outlines the challenges of service delivery in the contemporary nigerian public service, and it argues why and how the provisions of 4ir technology promise better delivery of public services in nigeria. methods this study adopted a qualitative approach and reviewed secondary data sources. the desk research methodology was adopted to obtain, organize, synthesize, and summarise information from existing literature to provide greater insight into using 4ir from the nigerian public sector perspective (guerin et al., 2018). data were collected from varied literature sources, such as relevant journal publications and reports from the nigerian government (world economic forum, 2016). literature was sourced from search engines such as google scholar, a directory of open-access journals, google books, science direct, and ebscohost. the study is exploratory, considering the low number of empirical studies on the subject matter. key phrases that guided the research interests were, harnessing the 4ir, the 4ir and service delivery, 4ir in nigeria's public sector, and innovation. the literature reviewed dates from 2015to 2020. data were presented and analyzed thematically. result and discussion public sector innovation framework. there is a growing awareness in the public sector of the need to explore and harness innovative strategies as innovation is recognized in the 4ir era as a significant driver to promote public service delivery improvement and to improve effectiveness, efficiency, internal processes, and structures of organizations. the public sector innovation framework developed by the organisation for economic cooperation and development (oecd) is employed here to justify the essence of innovation in the public sector in the era of the 4ir. according to daglio et al. (2014), the public sector innovation framework takes place on four levels: the innovator herself or himself, the organization where the individual operates, the entire public sector, and the society. governments are presently operating in a more challenging context than ever, and they are faced with greater uncertainties and demands, which necessitate a more refined and updated approach to modernization. however, the capacity to implement innovation and capitalize on future potential should be of great concern (serrat, 2017). based on the public sector innovation framework, 'innovation' is defined as implementing improved or novel services or services, goods, or organizational approaches. hence, innovation should be unique and executed to achieve substantial improvement and create public value (lukman, 2021). several studies by de vries et al. (2018); meijer (2015); bertot et al. (2016) have highlighted the role of knowledge sources, collaboration, and innovation activities like capacity 954 development and training as factors that play an important role in public sector innovation based on public policy, public management, and e-government research. public services could be delivered with novelty as a mechanism of generating maximum value for the public. innovation in service delivery could be realized through innovation orientation, collaboration with external partners, and it capabilities (chen et al., 2009). hence, this paper seeks to explore the capability of 4ir, in the context of the nigerian public sector, to foster innovation and capability. opportunities and challenges of 4ir for the public good. it is generally accepted that the 4ir has major implications for public administration, especially in delivering basic services such as water, sanitation, healthcare, electricity, education, and more. mathebula (2021), for example, found that despite varying levels of acceptance and mixed feelings, 4ir presents many opportunities for improved provision of public goods and services in developing countries. 4ir has the prospects of time efficiency, cost efficiency, and improved customer satisfaction. thani (2020) remarks that the 4ir may be seen as the solution to service delivery and an inevitable revolution that could be a major driver of change in africa. however, the growing digital divide in africa remains a concern. challenges relating to connectivity infrastructure and the general lagging of africa's technological development casts doubt on the readiness and capacity of many countries on the continent to participate in the 4ir economy (thani, 2020). in their report, ndung’u and signé (2020) observed that africa's adoption of 4ir technologies had been limited and that indicators of the digital revolution generally show africa to be behind. mobile digital financial services have seen the most improvements in africa, where nearly 50 percent of mobile money accounts are held, and the fastest growth is projected (ndung’u & signé, 2020). mobile and internet technologies have immensely improved the flexibility and efficiency of financial services and real-time monetary transactions. mobile phone-based money transfer services, such as m-pesa in several african countries, provide financial securities and microfinancing facilities in rural and urban areas (nalubega & uwizeyimana, 2019). similar services cater to thousands of transactions across countries daily, enabling better forex transactions and delivery of remittances across africa. it confirms that 4ir can bring about desirable social and economic developments worldwide, improve the quality of life for many, and increase the effectiveness and efficiency of organizations (ayentimi & burgess, 2019). ndung’u and signé (2020) also observe that blockchain and ai are gaining ground in africa because of their potential to resolve socio-economic challenges on the continent. however, despite the absence of some aspects of 4ir technologies in africa, ndung’u and signé (2020) are confident that the revolution will "transform africa into a global powerhouse." the 4ir will promote structural change and economic progress; it should give the underprivileged access to information and open up job opportunities in providing services that will help combat inequality and eradicate poverty. at the same time, the inexorable shift towards 4ir will empower africa, which has a growing educated workforce and it is ready to take advantage of new technologies, reinvent labor and production; improve financial services and investments; modernize the agricultural sector, which currently accounts for 60 percent of employment in sub-saharan africa. moreover, it will enable better healthcare, as already evident in the role of mobile technologies in health research and disease control in africa, such as the use of whatsapp for information diffusion and disease management during the ebola and covid-19 crises. these, however, will not occur automatically but will require african governments to invest in the appropriate education, skills development, and adequate infrastructure (ndung’u & signé, 2020). it should enable an effective transition to the 4ir economy and guard against some of the anxieties created by the revolution. 955 arguably, the most popular conversation about 4ir is the impact it is having and will increasingly have on issues of power, privacy, and labor. fears exist about how it could lead to increased marginalization and socio-economic inequalities based on access to digital technologies and the loss of thousands of traditional jobs and professions to more efficient machines (scwab, 2017; shava & hofisi, 2017; nhede, 2018). prisecaru (2016) warns that while labor costs will be reduced, employment, revenue tax, and the gross domestic product (gdp) of countries could experience a decline. the author believes that digitalization from the 4ir would exacerbate the prevailing inequalities in impoverished and developing countries such as nigeria that are yet to transition from the second to the third industrial revolution. shava and hofisi (2017) explain that the development of artificial intelligence, robotics, and machine learning threatens customary corporate models. adjusting will be difficult and time-consuming for many organizations as they grapple with the needed talent for the newest technologies. it could disrupt businesses, governments, and people's lives if effective strategies are not devised and intentional efforts are not made to understand the challenges and opportunities of 4ir. thus, proactive measures by governments can help to achieve minimal negative impact and to empower their societies to take advantage of the 4ir. it is especially pertinent for countries like nigeria that have suffered major development and service delivery setbacks. martins and ledimo (2015) emphasized the importance of the 4ir in service delivery with the upsurge in customers' or citizens' population numbers and population divisions with a wide range of values and tastes. previous pressure and demand for better public service delivery by citizens have been amplified through diverse available technologies such as whatsapp, facebook, twitter, and instagram. these online platforms have become sites where the populaces express their views, encouraging social accountability and e-participation in government (shava & hofisi, 2017). significant changes in the traditional business modes will likely be made through the evolving digital revolution, which could lead to some structural changes to gain competitiveness. from the governance and service delivery perspectives, the effects of 4ir on the business amount to product improvement, improved organizational methods, collective innovation, and heightened customer expectation. collectively, these are influenced by the improvement of the products and services provided through digital competencies, the introduction of technology in the organization's operations, the use of a database to monitor performance, and the creation of a system with talents and a culture that is receptive to digital change. it will be realizable when senior administrators understand the changing milieu and inspire their subordinates to generate innovative ideas persistently (schwab, 2017). with the advent of 4ir, cybercrime, a threat to national security and peace, has become a major threat to public management regarding amendments of regulations, privacy, and information challenge. it is predicted that nigeria and other developing countries will be insecure, and global technological resourcefulness will be required even when they have yet to upgrade their domestic security structures to counter-act cyber sabotage. in addition, new crime methods can be fashioned by hackers and cyber terrorists to proliferate terrorism and access classified information (nhede, 2018). the quest for an improved public service will raise moral and ethical concerns as artificial intelligence (ai) and robotics gain ground in the 4ir. ai lacks affirmative human capacities of sensitivity, empathy, motivation, and inspiration. these should be preserved (prisecaru, 2016). however, schwab (2017) points out that the 4ir will facilitate the surveillance of public servants' and citizens' activities. it is hoped to help curb corruption, improve professionalism, and change the bureaucratic administrative model, contributing to the malaise in public service (nwokorie, 2017). ultimately, myers (2016) found that with new technologies presented with the 4ir, economic 956 development is guaranteed for countries that adopt these. shava and hofisi (2017) acknowledged that embracing the 4ir would intensify administrative decision-making using modern technological devices and regulatory structures. in that context, modern high-tech governance is needed for the survival of public organizations. public service delivery challenges in nigeria. government institutions are established to provide citizens with water, electricity, education, health, and other public goods and services, expecting that the services will be delivered efficiently and effectively. the abysmal performance of nigerian public organizations is reflected in their meager service delivery outcomes (fatile et al., 2015). despite the consistent expectations of citizens, the nigerian public service is beset with several challenges that undermine the delivery of high-quality services (kayode et al., 2013). these challenges are also responsible for the country's dismal digital opportunity index (doi) compared to other countries. nigeria ranked 31st among other african countries in the doi score. the country has a low score of 0.01, 0.03, and 0.41 for utilization, infrastructure, and opportunity, respectively (ifijeh, 2014). hajduk (2016) argues that infrastructural and innovation gaps owing to inadequate investment and lack of novelty recognition in the public sector limit nigeria’s ability to take advantage of technological advancements. below, we discuss some of nigeria's major challenges to public service delivery. mismanagement: central to the challenges that the nigerian public sector is plagued with is mismanagement (ojogiwa & qwabe, 2021; omotoso, 2014). the recurring subject of ineffectiveness and inefficiency in the sector is associated with poor management practices, resulting in accountability issues, derisory record keeping, and lack of assets and liability management. the 4ir would make seamless the task of accountability, record keeping, and the management of government assets and liability. artificial intelligence can perform usual routines and tasks faster and with minimal errors. for example, big data can manage and systematically analyze data. data are managed through gathering, cleaning, and keeping data. hence, big data has been confirmed to be in use in the domains of the internet of things to expedite data processing, data storage, and the management of quality data (ma et al., 2019). ethics and professionalism issues: the poor performance of the public service is traceable to the unethical issues ravaging the sector. the ethical issues reflected in the personnel code of conduct with issues of integrity, transparency, honesty, trustworthiness, and respect. the lack of professionalism has amplified corruption, and it is recognized as a cankerworm in the public sector. kayode et al. (2013) and ojogiwa and qwabe (2021) noted that corrupt practices have thrived with the connivance of public officials. nevertheless, digitalization can curb the unprofessionalism and irresponsibility of public servants as artificial intelligence could recognize economic, social, and ethical irregularities in work practices (malik et al., 2020). nepotism: the large measure of autonomy and discretion given to public servants is habitually abused through favoritism, ethnicity, and religious preference, which has eroded meritocracy based on the competencies of public servants. oyedele (2015) observed that public service is critiqued for its incompetence, indiscipline, and favoritism. thus, the objective of public service, which is to serve the overall welfare of the masses, is diverted to serve the interests of a few bureaucrats. however, the possibility of subjective decision-making and human bias could be controlled using technology. consequently, there could be employment equity and, in so doing, improvement in recruiting skilled and qualified candidates for needed positions. diverse ai-human resource management (hrm) applications have been developed to solve various multifaceted organizational challenges, such as decision-making and operational and strategic hrm elements (malik et al., 2020). 957 infrastructural and innovation gaps: although technological advancement is key to achieving optimum performance of public sector institutions, it has not been wholly embraced or maximized to improve public service delivery (adejuwon, 2018). ajibade et al. (2017) noted that the emergence of e-governance in response to the technological revolution in the nigerian public sector had been characterized by a passive approach to acquiring and developing emerging technologies to boost the required governance strategies. it has amplified institutional corruption, wastages, and avoidable delay and error. lou et al. (2019) stressed that the nigerian government has no clear plan to consider the 4ir technologies as the major necessities for skilled human capital, stable power supply, and fast internet connectivity, which indicates that the country's readiness to embrace the 4ir is questionable. ultimately, realizing a successful transition into adopting the 4ir might be a mere aspiration and a gimmick considering the current appalling delivery of the major public necessities. digital public service can be reached when there is a convergence of citizens' demand for greater transparency and speed in service delivery with the enthusiasm and innovation of the public sector to render public service responsively using emerging technologies. it is not feasible in the nigerian context as indispensable sectors such as power, education, and security are yet to be reformed and revitalized despite their huge financial commitments. significantly, the power sector is central to the maximum exploitation of the opportunities of emerging technologies (nnaeto, 2017). lawan et al. (2020) acknowledged that the nigerian e-governance project had yet to record a significant development as the country ranked 143rd on the united nations (un) e-government global ranking and assessment of 193 united nations (un) member states in 2018. some highlighted impediments to e-government implementation in nigeria are data privacy, corruption, security concerns, information communication and technology (ict) illiteracy, and infrastructural deficits. harnessing the potentials of 4ir to improve service delivery. given the highlighted challenges of the nigerian public sector service delivery, harnessing the potential of 4ir would require a receptive and enabling environment such as government policies, strategies, and frameworks to embrace innovation in the public sector. investment in skilled human capital. human capital refers to an individual's ability and output partly based on skills, knowledge, and experience acquired from training and education (lenihan et al., 2019). human capital is crucial in the public sector to deliver public services to the populace. the effective operation of the public sector depends on human resources, knowledge, attitudes, and skills. low information technology (it) literacy and other relevant skills in the nigerian public sector have undermined the implementation of e-governance in the country (lawan et al., 2020). thus, it ranks low (143rd) in the e-government development index of the united nations development economic and social affairs (undesa, 2016). exploiting or participating in the 4ir requires acquiring new relevant skills and a different approach to education. data and computation heavily drive the 4ir. therefore, the public sector needs to include well-trained personnel that can interact with relevant information and produces and engage the right data to enable decision-making. nigeria has extremely poor record-keeping and database systems. it has jeopardized efficient and effective service delivery to citizens immensely. therefore, there is a need to consider the investment in the training and development (t&d) of talents to equip the workforce and to build their competence as an approach and response to the current dynamic setting (world economic forum, 2016). appropriate systems are needed, and people should be trained to digitize and manage important records and process information as needed. it requires a more careful and deliberate process that promotes appointing the right people to the right positions and providing others with the training they need to upgrade their skills and acquire new ones. prisecaru (2016) maintains that it is vital for the government to attract talents on merit to boost expertise and professionalism. 958 the 4ir offers many opportunities for rethinking training and education and how these are delivered. online courses by reputable organizations and individuals are easily accessible at affordable rates (ilori & ajagunna, 2020; kolog et al., 2022). learners today can also choose courses that specifically address their needs. coursera, an american massive open online course provider founded in 2012 by stanford university computer science professors andrew ng and daphne koller, offers several reputable, certified courses and micro-degrees that provide needed skills. several other platforms, such as the w3schools, massive open online education, and several online consortiums, offer key skills at little or no cost (welsh & dragusin, 2013). civil servants must be encouraged to embrace a culture of continuous learning and take advantage of these resources to improve their skills and remain relevant. reliable internet coverage. state institutions' involvement in harnessing the full potential of the 4ir will be evident in their reception of innovations and strategic change. emerging technologies from the 4ir, such as the internet of things, big data/cloud computing, 3d printing, ai, and blockchain, can only function optimally with secure, reliable, high-speed internet connectivity. there is a need to focus on data protection and cyber security while boosting proficiency in emerging technologies (markowitz, 2019). the nigerian government policy response is responsible for addressing anticipated challenges of inequitable access and affordability. it is best approached through the collaboration of multistakeholders, including the public, private, non-governmental, businesspersons, and civil society organizations, to ensure quality access to the internet (prisecaru, 2016). a community-based approach to ensure national ict coverage is important for equitable access and improved coverage. public sector capacity could be enhanced with facilitated workshops covering advanced technological knowledge and practices, including cybersecurity strategies, beyond regular workshops to guide handling new digital procedures. it requires a national vision that involves digitalization, industrialization, and socio-economic development and having a strong leader who inspires change (nhede, 2018). steady power supply. stable and reliable electricity is non-negotiable for the smooth delivery of services and for harnessing the advantages of the 4ir. transforming service delivery is only possible with reliable basic infrastructures such as electricity. the erratic power supply in nigeria has negatively affected the country's economic development, despite diverse efforts to reform the power sector, including privatization (lawan et al., 2020). the power sector is considered core to a nation’s development. it is a utility that enhances and sustains the private and public sectors of the economy. explaining the emergent smart grid technology against the traditional grid is imperative to increase the sector's efficiency (bogdanov et al., 2019; faheem et al., 2018). the smart or intelligent grid is an innovative electric power system incorporating diverse power electronics, cyber technologies, computers, and communication. a smart grid is intended to provide advanced energy efficiency, advanced system reliability, economical electricity supply to consumers, advanced system security, and ideal resource utilization (bose, 2017). the challenges of the power sector, such as old equipment, insufficient capacity generation, and delayed facility maintenance, would be fixed with the smart grid and the existence of an effective energy management system (amuta et al., 2018). oladipo et al. (2018) submit that more investments are needed, particularly in renewable energy resources, to appreciate the innovations from emerging technologies. receptive government policies and strategic leadership. li et al. (2017) admitted that adapting to 4ir might be expensive and difficult, but it will ultimately be worth the investment. the government's political will should well support it. the government's political will and readiness to evolve and adapt to advanced technology are critical to its embrace. the leadership is challenged to 959 embrace the 4ir and adapt to the changing environment by prioritizing technological advancement. shava and hofisi (2017) maintained that the prospect of 4ir to achieve economic development in a country requires a supportive government policy. it is supported by myers' (2016) observation that policies implemented by countries should support the global initiative in connection with adopting the united nations' sustainable development goals (sdgs) to protect the planet and alleviate hunger and poverty, amongst others. paunova (2016) found that governments face huge pressure to reform their approaches to policy-making issues and public actions as the 4ir slowly relegates the policy-making role of government to its new sources of power decentralization and redistribution. the 4ir is predicted to influence national and international security, which will help bridge the existing confidence gap between the state and the citizens. schwab (2017) holds that the history of technological invention is traceable to the history of international security and warfare. nevertheless, while diverse methods of protection could be developed to reduce the impact of violence, it is equally able to develop biological weapons capable of mass destruction (jones & hildreth, 2019). government policies should be drafted to include a different focus on technological advancements while creating economic inducements that will encourage the precise form of technological advances to meet global goals. conclusion nigerian public service delivery has been plagued by underperformance that has eroded the citizens' confidence in most of the services offered. the poor service delivery is blamed largely on insufficient high-tech adoption by public institutions. the 4ir offers a viable and credible means of tackling some of the public service challenges of inefficiency, unaccountability, ineffectiveness, and the main cankerworm of corruption. reccommendation. the 4ir is not a technology that is beyond human control. humans are responsible for choosing what to do with the developing technology and have control over how it is used. hence, the opportunity to understand the technicality of the 4ir and to use its potential advantages to plan for the future should be noticed. globally, technology has reshaped human lives and continues influencing social, economic, political, and cultural environments. therefore, there is a need for nigeria to think of tomorrow today by strategically fitting into the present world of innovation and by forming values that translate to excellence and that reflect improved service delivery. regardless of its impending negative impact, the positive influence of 4ir could be exploited to change humanity for the better. all stakeholders from local, state, and federal government levels, particularly with the involvement of law enforcement agencies, should collaborate so that, while harnessing the potentials of the 4ir, the effect on the economy should be manageable. moreover, good governance earnestly desired by citizens and governments is determined by improved service delivery. it is recommended that the major requirements and infrastructures of skilled human capital, stable power supply, and fast internet connectivity should be concentrated on to indicate nigeria's readiness to embrace the 4ir. references adejuwon, k. d. 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(2016, january). the future of jobs: employment, skills and workforce strategy for the fourth industrial revolution. in global challenge insight report. geneva: world economic forum. https://doi.org/10.4102/apsdpr.v7i1.318 https://doi.org/10.1088/1757-899x/413/1/012037 https://doi.org/10.1088/1757-899x/413/1/012037 https://doi.org/10.2979/africatoday.60.3.119 https://doi.org/10.1007/978-981-10-0983-9_59 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 40 role public business credit financing by financial institutions on msme development introduction volume: 2 number: 1 page: 40-43 1ni luh putu ratna wahyu lestari, 2ni made rai juniariani 1,2faculty of economics and business, university of warmadewa, indonesia corresponding author: ni luh putu ratna wahyu lestari faculty of economics and business, university of warmadewa, indonesia email: ratnabastian28@gmail.com article history: received: 2021-02-13 revised: 2021-03-02 accepted: 2021-03-28 abstract: the role of general business credit financing by financial institutions in umkm development. bank indonesia regulation no.14 / 22 / pbi / 2012 shows the government's attention to the kur capital policy for msmes. however, the financing obtained from financing institutions may not be used optimally by msmes to run and develop their businesses. the role of financial institutions is still needed, apart from being a means of generating funds, also as a business facilitator, for example in the fields of management, markets and marketing, as well as finance as a means of providing funds will be easier to do when compared to the role of a facilitator for msmes. this research uses a qualitative approach. the research sample of msmes in bali province received kur funds from ksp guna prima dana. the result of this research is that there is an increase in sales turnover, labor, and the number of customers after receiving kur funds from ksp guna prima dana. umkm receiving kur (people's business credit) financing from ksp guna prima dana have experienced business development because the majority of sales turnover after receiving kur funds is more than the sales turnover before receiving kur funds. keywords: msme, public business credit (kur), sales turnover, labor, number of customers cite this as: lestari, n.l.p.r.w., juniarini, n.m.r., (2021). role public business credit financing by financial institutions on msme development introduction. international journal of environmental, sustainability, and social science, 2(1), 40-43. https://doi.org/10.38142/ijesss.v1i3.50 introduction the role of micro, small, and medium enterprises or more commonly known as msmes in the economic growth of a country is very important (hafni & rozali, 2017). when the crisis hit in 1998, small and medium scale businesses were relatively able to survive compared to large companies. the reason is that the majority of small-scale businesses are not too dependent on large capital or outside loans in dollar exchange rates. thus, when there is fluctuation in exchange rates, large-scale companies that generally always deal with foreign currencies are the ones that have the most potential to experience the impact of the crisis (munir, 2016). based on data from the ministry of cooperatives and small and medium enterprises, there is an increase in the number of msmes from 2017 as many as 62,922,617 units to 64,194,057 units in 2018 which are divided as follows: 63,350,222 micro business units, 783,132 small business units and 60,702 medium business units (depkop, 2018). table 1 development of indonesian msme data for 2017-2018 no indicator unit of qty 2017 2018 msme development from 20172018 percentage (%) 1 business unit unit 62.922.617 64.194.057 1.271.440 2,02 2 labor thousand or 116.431.224 116.978.631 547.407 0,47 3 export millions rp 301.629,8 293.840,9 -7.788,9 -2,58 4 investment on a valid basis billions 2.377.412,7 2.564.549,5 187.137 7,87 5 investment at constant prices billions 1.586.688,5 1.675.139,6 88.451 5,57 6 gdp at current prices billions 7.820.282,6 8.573.895,3 753.612,8 9,64 7 gdp at constant prices billions 5.445.564,4 5.721.148,1 275.583,7 5,06 source: ministry of cooperatives and small and medium enterprises processed from bps data (2020) mailto:ratnabastian28@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 41 based on table 1 above, it can be explained that, progressively over the last two years, the development of sme business units in indonesia has increased annually by 2.02 percent. for employment, there was an increase of 0.47 percent. for the export value, there was a decline from 2017-2018 reaching -2.58 percent. meanwhile, the investment value at the current price appears to have increased by an average of 7.87 percent, while at constant prices the investment value only increased by an average of 5.57 percent. the contribution to the formation of the gross domestic regional product (grdp) at current prices shows an average of 9.64 percent, while at constant prices it only reaches an average of 5.06 percent per year (depkop, 2018). this empirical data indicated that the development of msmes in indonesia is not optimal. in terms of the export sector, there was a decline from 2017 to 2018 of -2.58 percent. even though as we know, the government hopes that smes can produce products that can penetrate the international market (saputra et al., 2018). this success will greatly support the increase in the country's foreign exchange reserves, which are very much needed to boost the sustainability of the national economy (rosa, 2019). problems that are still an obstacle in developing umkm businesses are the limited capital owned and the difficulty of msmes in accessing sources of capital (adawiyah, 2014). basically, the obstacles and obstacles faced by msme entrepreneurs in increasing their business capacity are very complex and cover various aspects (watto et al., 2020), one of which is interrelated, among others; lack of capital both in quantity and source, lack of managerial ability and operational skills as well as an absence of formal form from the company, weak organization and limited marketing (wihartanti, 2017). in addition to these things, there is also unfair competition and economic pressure, resulting in limited business scope (suci et al., 2017). in general, the problems of smes in bali province are not much different from the problems experienced by smes in other provinces in indonesia, namely low managerial ability (in terms of production, raw materials, administration, and finance), low commitment to fulfilling customer orders (in product design and quality; instability of supply and price of raw materials or other supporting materials) (sara et al., 2020), and low access to financing sources. government policies through memoranda of understanding with various agencies which became known as the kur program or through bank indonesia regulation no.14 / 22 / pbi / 2012 have shown the government's attention to providing solutions to msmes related to capital problems by playing the role of financial institutions as an alternative source of financing for msmes ( ministry of trade, 2013). currently, access to msme financing is mostly obtained from commercial banks compared to financing institutions such as cooperatives and non-bank financing institutions. competition between financial institutions has made them less popular non-bank financing institutions experience a decrease in the number of debtors. even so, the share of msmes for financing institutions is still large. non-bank financing institutions face obstacles in obtaining information from potential borrowers (anggraini & nasution, 2013). researchers are interested in analyzing the role of kur financing by financial institutions, especially cooperatives in developing umkm and how the development of msmes after receiving assistance in the form of kur. researchers are interested in researching financial institutions, especially cooperatives because currently not all non-bank financial institutions are allowed to channel kur. three cooperatives throughout indonesia have been selected as kur distributors, one of which is the ksp guna prima dana located in south kuta district, badung regency, bali province. this cooperative was chosen by the government as a kur distributor because the npl is below 5% and also has good management, this is evident from the healthy liquidity of the cooperative (ini koperasi penyalur kur pertama di bali | ekonomi, n.d.). other than that. based on the explanation above, a research question can be formulated that will be raised in this analysis, what is the role of kur financing by financial institutions in the development of msmes, and what policies can support the development of msmes. method this study applies a qualitative descriptive data analysis method with case studies that can be classified into explorative types, namely exploring data and information sourced from data collection through observation, interviews, and literature study. this research was conducted at ksp guna prima dana and umkm receiving kur funds from ksp guna prima dana. the sampling technique in this study used probability sampling with simple random sampling. probability sampling is a random or random sampling method. with this sampling method. all members of the population are assumed to have the same opportunity to be selected as the research sample. in this study, 30 msmes in bali province received kur funding from the guna prima dana cooperative. results and discussion ksp guna prima dana was formed on the background of the economic crisis that hit the indonesian nation in 1997. this crisis caused the national economy to deteriorate. this condition made it difficult for small business actors to use banking services, especially credit facilities so that the idea emerged to establish a financial institution in the form of a cooperative. on september 9, 2001, at the mandala cafe, the ksp guna prima dana was declared by 9 declarators. then on july 30, 2002, the ksp guna prima dana legal entity was issued by the badung regency small and medium enterprises cooperative office with the legal entity number 03 / bh / diskop / 2002, with a total membership of 139 people. the ksp guna prima dana was officially selected as one of the public or people's business credit (kur) distribution cooperatives. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 42 the ksp, managed by i wayan suyatna, became the first kur distribution cooperative in bali. the choice of the ksp guna prima dana made him one of three cooperatives throughout indonesia that were selected as kur distribution cooperatives after the kospin jasa in pekalongan, central java, and the kopdit obor mas savings and loans cooperative (ksp) in maumere, ntt. the ksp guna prima dana received the national best award in 2019, which in terms of growth is now very significant. for shu ksp guna prima dana, it has met the target of reaching rp. 3 billion, with total assets of rp. 178 billion. the increase was inseparable from the appointment of ksp guna prima dana as the only kur distributor in bali. so that from an institutional perspective, capital and others are very healthy and supervised by the financial services authority (ojk). this of course will further foster the trust of members and the community. ksp guna prima dana was appointed by the indonesian ministry of economy as the first kur distribution cooperative in bali which began in 2019 with a ceiling of idr 8.5 billion. in the period until october 2019, this kur has all been distributed, even with an npl of 0. meanwhile, in 2020, ksp guna prima dana received a kur ceiling of idr 30 billion with details of idr 10 billion micro kur and idr 20 billion small kur. however, due to the current pandemic, ksp guna prima dana has only channeled its funds in the form of micro kur credit, which is worth idr 10 billion, and currently, there is still idr 600 million remaining. this section provides information on the general condition of respondents based on the type of business. based on the figure below, the results of the identification of the respondent's type of business show that the type of business in the fields of the plantation, education services, technology, and health is 1 respondent each (3%). types of clothing and agricultural businesses amount to 2 respondents (7%). in other types of business, such as groceries, food, rental business, and industry, each was 4 respondents (13%). the type of tourism business dominates with 5 respondents (17%). the type of business in the tourism sector is mostly found in the areas covered by the ksp guna prima dana because there are many attractions or tourist objects in the south badung area. in this study, the sample of customers taken was 30 people with a ceiling of rp 50,000,000 each. the installment payment includes the interest, wherein the installment payment is subject to interest of 0.27% / month or 3.24% / year. based on the bar chart below, it is known that the largest installment payments due to kur financing are shown at a value of 1,523,889 for a period of 3 years as many as 26 people (87%) and 2,218,333 for period 2 as many as 4 people (13%). one of the goals of kur financing is to develop umkm businesses. to see whether msmes are experiencing development, it is necessary to know the sales turnover before and after receiving financing. the size of the respondent's sales turnover in the month before receiving kur financing at the ksp guna prima dana was the smallest, which ranged from rp.10,000,001 rp. 15,000,000, namely 5 respondents (17%). while the sales turnover before receiving kur financing was the highest, which was above rp. 20,000,001 rp. 25,000,000 as many as 15 respondents (50%) and between rp. 15,000,001-rp. 20,000,000, namely 10 respondents (33%). the size of the respondent's sales turnover in a month after receiving kur financing at the guna prima dana cooperative is the smallest, namely the range of idr 15,000,001 idr 20,000,000 as many as 5 respondents (16.7%). most respondents obtained the sales turnover within a month in the range of rp. 20,000,001 rp. 25,000,000, namely 15 respondents (50%). while the sales turnover after receiving kur financing was in the range of rp. 25,000,001 rp. 30,000,000 as many as 8 respondents (26.7%) and in the range of rp. 30,000,001-35,000,000 as many as 2 respondents (6.7%). information about the number of respondents' workforce before receiving kur financing at the ksp guna prima dana was 0 people or the respondents themselves were 8 respondents. has 1 workforce of 3 respondents, has 2 workers as many as 1 respondent, has 3 workers as many as 4 respondents, has 4 workers as many as 3 respondents, has 5 workers as many as 2 respondents, has 6 workers as many as 2 respondents, has 7 the workforce is 1 respondent, has 8 workers as many as 3 respondents, and has 9 workers as many as 2 respondents. the number of respondent workers after receiving kur financing at the ksp guna prima dana is 1 worker as many as 3 respondents. it has 2 workers as many as 7 respondents, has 4 workers as many as 5 respondents, has 5 workers as many as 4 respondents, has 6 workers as many as 3 respondents, has 8 workers as many as 3 respondents, has 9 workers as many as 2 respondents, and has 10 workers as many as 3 respondents. information about the number of respondent customers (a month) before receiving kur financing from the ksp guna prima dana is at most in the range of 201 300 customers as many as 11 respondents. the smallest number of subscribers in a month is 150 subscribers. meanwhile, the highest number of subscribers is 600 subscribers for a month. the number of respondent customers (a month) after receiving kur financing from the ksp guna prima dana is at most in the range> 601 customers as many as 11 respondents. the smallest number of subscribers in a month is 190 subscribers. meanwhile, the highest number of subscribers is 900 subscribers for a month. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 43 conclusion from the results of research on the analysis of the development of micro, small and medium enterprises before and after receiving the people's business credit (kur) financing at the ksp guna prima dana, it is concluded that there is a difference between sales turnover before and after financing. after financing turnover is better than the sales turnover before. the results of the comparison of sales turnover before and after receiving kur financing from the ksp guna prima dana, as many as 30 respondents on average experienced an increase in sales turnover. msmes that receive kur (people's business credit) financing from the ksp guna prima dana are experiencing business development because the majority of sales turnover after receiving kur funds is more than the sales turnover before receiving kur funds. there are also differences between the number of workers before and after financing. the number of workers after is better than the number of workers before. the number of workers after receiving kur funds is better than the previous workforce. the results of the comparison of the number of workers before and after receiving kur financing from the ksp guna prima dana, there were no respondents with the result that the number of workers was lower after receiving financing than before receiving kur financing. differences were also found between the number of customers before and after financing. the number of subscribers after is more than the number of customers before. the results of the comparison of the number of customers before and after receiving kur financing at the ksp guna prima dana, 30 respondents had a better number of customers than before receiving kur financing. so that msmes that receive kur financing from the ksp guna prima dana develop their business when viewed from the number of customers owned by msme players. reference adawiyah, w. r. (2014). inhibiting factors for growth of micro, small and medium enterprises (msmes): study in banyumas regency. jkmp (journal of public policy and management), 2 (2), 165. anggraini, d., & nasution, s. (2013). the role of people's business credit (kur) for umkm development in medan city (case study of bank bri). journal of economics and finance, 1 (3), 14879. arinaitwe, j.k. (2006), “factors constraining the growth and survival of small scale businesses: a developing countries analysis”, journal of the american academy of business, cambridge, 8, (2), 167-78. awang, a., khalid, s. a., yusof, a. a., mohamed kassim, k., ismail, m., shekh zain, r., & sintha madar, a.r. (2009). entrepreneurial orientation and performance relations of malaysian bumiputera smes: the impact of some perceived environmental factors. international journal of business and management, 4 (9), 84-96. covin, j. g., green, k. m., & slevin, d. p. (2006). strategic process effects on the entrepreneurial orientationsales growth relationship. entrepreneurship theory & practice, 30 (1), 57-81. depkop. (2018). development of data on micro, small, medium and large enterprises. www.depkop.go.id, 2000 (1), 1. hafni, r., & rozali, a. (2017). analysis of micro, small and medium enterprises (umkm) of labor absorption in indonesia. economics and development studies, 15 (2), 77–96. this is the first kur distribution cooperative in bali | economy. (n.d.). retrieved february 8, 2021, available at https://www.gatra.com/detail/news/446269/ekonomi/ini-koperasi-penyalur-kur-pertamadi-bali ministry of trade. (2013). analysis of the role of financing institutions in msme development. center for domestic trade policy, 90. mansur, a. and sulistio, j. (2010), policy analysis and design of small and medium entrepreneurs for development program, conference proceeding, the 11th asia pacific industrial engineering and management system conference. munir, m. (2016). the role of small and medium enterprises (ukm) in creating new job vacancies. modernization, 1 (2), 120–127. rosa, y. del. (2019). the effect of inflation and interest rates on msme turnover in the city of padang. periodic journal of scientific efficiency, 19, (1), 133–145. saputra, k. a. k., ekajayanti, l. s., & anggiriawan, p. b. (2018). competency of human resources and love of money attitude in management of financial small-medium micro business. review journal of accounting and finance, 8 (2), 135-146. sara, i. m., saputra, k. a. k., & utama, i. w. k. j. (2020). financial statements of micro, small and medium enterprises based on the concept of an economic entity. journal of hunan university natural sciences, 47 (12). suci, y. r., tinggi, s., & economics, i. (2017). development of msmes (micro, small and medium enterprises) in indonesia. scientific journal of economic facultation, 6 (1), 51–58. wihartanti, l. v. (2017). -issn 2442-9449. encouraging factors of umkm entrepreneurs in taking or using people's business credit (bri) in sragen regency, 5 (1), 37–46. watto, w. a., manurung, d. t., saputra, k. a. k., & mustafa, s. g. (2020). corporate social responsibility and firm financial performance: a case of sme's sector in pakistan. international journal of environmental, sustainability, and social science, 1 (2), 62-74. 971 introduction the people in boyolali regency, especially in sobokerto village, ngemplak district, are dominated mainly by homemakers 372 who work at home and are responsible for the needs of their household bps data( 2018). household activities must be kept from meeting basic needs, namely eating. homemakers prepare food by cooking in the kitchen, which is closely related to cooking oil. the use of cooking oil for households in indonesia is 3.66 liters bps data (2022); in central java, cooking oil from the existing data is one of the needs of homemakers cooking oil. cooking oil is refined from vegetable oil used to fry food. almost every homemaker activity of frying food in the kitchen because the fried food is consumed, not looking at it in terms of age; in other ecoenzyme is an anti-bacterial material for making multi-purpose soap from used cooking oil (case study : implementation of the csr program pt pertamina patra niaga dppu adi sumarmo) volume: 4 number: 4 page: 971 976 karin alifia rachmadani1, aji nuafal syafiq2, siti fatonah3, anggit wijayanggo4 1,2biologi, muhammadiyah lamongan university, indonesia 3jr. spv. rsd, pt pertamina patra niaga dppu adi sumarmo 4cdo, pt pertamina patra niaga dppu adi sumarmo corresponding author: karin alifia rachmadani e-mail: karinalifia28@gmail.com article history: received: 2023-03-26 revised: 2023-05-15 accepted: 2023-07-15 abstract: used cooking oil comes from the process of frying with the same cooking oil over and over again. using used cooking oil can pose a danger to the human body, and the continuous disposal of waste cooking oil is detrimental to the environment and human survival. making soap in sobokerto district, boyolali regency with the addition of eco enzyme as an anti-bacterial additive, where eco enzyme itself has chemical properties that can be used as multi-purpose soap. eco enzyme is the result of fermentation of organic kitchen waste such as vegetable and fruit waste. eco enzyme raw materials have many benefits that are multiplied and can be used in everyday life in liquids that are fermented to produce acidic chemical compounds. used cooking oil obtained from sobokerto village, ngemplak district, boyolali regency produces 50 kg. the multipurpose soap produced by the women of sobokerto village produced 210 bottles. packaging per bottle of 330 ml – period december 2022-march 2023. cooking oil is a form of vegetable oil, in the form of glyceride compounds from various fatty acids present in the glycerides themselves. the results of the informants used multi-purpose soap, from their smell, said that it smelled good with an orange color and that the consistency of the liquid that looks like liquid has foam that foams and there is one informant who said it was foaming, the effectiveness of the mat and some said that the mat did not, the effect of using it doesn't feel hot and not itchy. keywords: cooking oil, eco enzyme, ngudi makmur cite this as: rachmadani, k.a., syafiq, a.n., fatonah, s., wijayanggo, a. (2023). “eco enzyme as an anti-microbial active ingredient for the manufacture of multipurpose soap from used cooking oil (case study: implementation of the csr community development program for utilization of waste cooking oil by kwt ngudi makmur foster partners pt pertamina patra niaga dppu adi sumarmo)” international journal of environmental, sustainability and social science , 4 (4), 971 976. mailto:karinalifia28@gmail.com 972 words, all ages consume fried food (putra et al, 2016). used cooking oil is cooking oil resulting from frying, used repeatedly using the same cooking oil. the use of cooking oil continually can affect the quality of cooking oil and nutrition in food. so, if food from fried cooking oil is consumed, it can cause disease in our bodies. another problem faced is that the disposal of used cooking oil in the environment continuously can damage or pollute the environment ( pujiati, 2018); this happened in sobokerto village, where used cooking oil was thrown away without any processing. disposal of waste cooking oil haphazardly can result in soil and water pollution. soil pollution occurs because causing the soil pores to close and the ground gets complicated will disturb the ecosystem. while water pollution occurs because the ingress of sewage into the water results in decreased water function, so no longer able to support the activity of humans and causes them to arise clean water supply problems. part of the most significant cause of water pollution is liquid waste from industry and solid waste in the form of domestic garbage (rumaisa et al., 2019). eco enzyme is processed from organic waste, which we usually throw in the trash (warsito et al., 2021). so eco enzyme results from the fermentation of organic kitchen waste such as vegetable and fruit waste. eco enzyme raw materials have many benefits that are multiplied and can be used in everyday life in fermented liquids to produce acidic chemical compounds (pranata et al., 2021), one of which is as a multipurpose soap. the results of the product have been studied by killing gram negatives and viruses with 60% (12.5% level) can kill germs. this waste treatment system was first discovered in 2003 by a doctor from thailand who received an fao award (junaidi et al., 2021) nowadays, processing organic waste in society is still concentrated in the final approach, namely with (end-of-pipe), waste is collected, transported, and disposed of at the waste processing site. people still need to learn that organic garbage can still be used for health and children's health. a garbage heap with a large volume in the location of the place final waste processing has the potential to release methane gas which increases greenhouse gas emissions glass and contributes to global warming (septiani et al., 2021). there needs to be a solution to the problems faced by the community regarding used cooking oil waste and efforts to prevent waste cooking oil from polluting the environment and waters. one way is by reprocessing used cooking oil into a product that can be utilized by the community that has economic value and empowering homemakers in processing oil into products that are useful in everyday life (rahayu et al., 2020 dan wijaya et al., 2014). one alternative for using used cooking oil is making soap. utilizing eco enzyme as a natural raw material to make multipurpose soap products. making soap requires one of the innovations that are easy to use using used cooking oil and eco enzyme. in addition, soap produced from processing using cooking oil and eco enzyme has economic value, so it has the potential to be developed among the community. it can increase the source of income for homemakers, especially in sobokerto village, ngemplak district, and boyolali regency. this was responded to by pt pertamina patra niaga dppu adi sumarmo through the csr community development program as a form of social and environmental responsibility in the ring 1 area of the company's work operation unit by assisting kwt ngudi makmur, whose members consist of homemakers in the derivatives hamlet, sobokerto village, ngemplak district, boyolali regency. community empowerment is carried out by using cooking oil waste to make multipurpose soap which can be used to wash household furniture, dirty clothes, and dirty floors. this aims to educate the public to participate in protecting the environment from the dangers of used cooking oil waste and to be able to become a means for increasing income from the sale of multipurpose soap from environmentally friendly products. methods 973 table 1. how to make multipurpose soap made from used cooking oil and eco enzyme tool material procedure plastic teapot 60 ml eco enzyme 1. add cooking oil and heated coconut oil plastic gloves 1 sendok spatula plastic tc 2. add distilled water + koh + citric acid, and stir in container one until it cools down hand blender dye 3. put used cooking oil and oil into one blender container until mixed wooden spatula deodorizer 4. container 1 is steamed with boiling water plastic spatulas 5-gram citric acid 5. put container one material into the plastic paint bucket, wait three days stove 130 ml distilled water 6. then the ingredients in the bucket are added coloring and fragrance pan 100 ml coconut oil 7. put the soap in a 330 ml bottle bottle 116-gram koh scissors 400 ml cooking oil plastic paint bucket 25 kg result and discussion there is a community empowerment program carried out by pt pertamina patra niaga dppu adi sumarmo through assistance to the women farmers group / kwt ngudi makmur in the turunan hamlet, sobokerto village, ngemplak district, boyolali regency through the use of used cooking oil for making multipurpose soap (washing household furniture), washing clothes, cleaning floors, and so on). utilization of used cooking oil as an effort to protect the environment from the dangers caused by used cooking oil. processed waste cooking oil products are an effort to increase the community's income, especially for women who are members of kwt ngudi makmur. during the multipurpose soap production period from december 2022-march 2023, as many as 50 kg of used cooking oil produced 210 bottles of multipurpose soap with @330 ml packaging, which were sold both online through marketplaces and offline. eco enzyme is processed from organic waste that we usually throw in the bin waste (warsito et al., 2021). so eco enzyme results from the fermentation of organic kitchen waste such as vegetable and fruit waste. material baku eco enzyme has many benefits multiplied and can be utilized in fermented liquid daily life to produce acidic chemical compounds (pranata et al., 2021) ecoenzyme content report in his research that the content of eco enzyme is acetic acid (h3cooh) which can kill germs, viruses, and bacteria. besides that, eco enzyme too contains lipase, trypsin, and amylase, capable of preventing pathogenic bacteria. in research, others mentioned that eco enzymes could kill e. coli, s. aureus, s. typhi, c. albicans, and viruses. selection of eco enzymes as essential ingredients for making laundry soap hand, because the material is accessible, can be obtained by using organic kitchen waste from scraps, vegetables, and fruits as well as the content of eco enzymes that can kill germs, viruses, and bacteria (iswati et al., 2021). cooking oil is a form of vegetable oil in the form of glyceride compounds from various fatty acids present in the glycerides themselves. in food technology, oil, and fat play an essential role because they have a high boiling point (about 200°c), so they can be used to fry food so that the fried ingredients lose most of the water they contain and become dry. oils and fats also give a specific savory taste to oil which is different from the savory protein and gives a specific aroma (putra et al., 2012) 974 used cooking oil can be used through a purification process to be reused as a raw material for oil-based products such as soap (naomi et al., 2013). soap is a surfactant used with water to wash and clean stains. when applied to a surface, soapy water effectively binds particles in suspension, easily carried by clean water. soap is produced from the hydrolysis of oil or fat into free fatty acids and glycerol, followed by saponification (fessenden & fessenden, 1997). figure 1. the process of making eco enzyme figure 2. the process of making soap is versatile figure 3. a store selling multipurpose soap and multipurpose soap products table 2. perception test table parameter results source person 1 source person 2 source person 3 smell fragrant fragrant fragrant 975 color orange orange orange liquid consistency liquid liquid liquid foam less foamy foamy foamy effectiveness not a doormat doormat doormat usage effect does not itch and does not feel hot not dry and not hot not dry, not hot, and not itchy the results of the informants who used multipurpose soap, from their smell, said that it smelled good with an orange color and that the consistency of the liquid that looks like liquid foam that foams; there is one informant who said it was foaming; the effectiveness of the mat and some said that the mat did not, the effect of using it does not feel hot, does not feel itchy and not dry on the skin. conclusion the conclusion from the activities carried out in sobokerto village, ngemplak district, boyolali regency, is that homemakers already know the proper process of processing used cooking oil and making eco enzyme from vegetable waste. this activity provides innovation, information addition, knowledge, and residents' skills in processing organic waste and other natural plants that are commonly found in the surrounding environment as health products that are environmentally friendly and useful. the results of the informants who used multipurpose soap, from their smell, said that it smelled good with an orange color and that the consistency of the liquid that looks like liquid foam that foams; there is one informant who said it was foaming; the effectiveness of the mat and some said that the mat did not, the effect of using it does not feel hot, does not feel itchy and not dry on the skin. references fessenden, r. j., & fessenden, j. s. (1997). kimia organik jilid i edisi kedua. jakarta: binarupa aksara. iswati, r. s., hubaedah, a., & andarwulan, s. (2021). pelatihan pembuatan sabun cuci tangan anti bakteri berbasis eco enzym dari limbah buah-buahan dan sayuran. bantenese: jurnal pengabdian masyarakat, 3(2), 104-112. https://doi.org/10.30656/ps2pm.v3i2.4007 junaidi, r. j., zaini, m., ramadhan, r., hasan, m., ranti, b. y. z. b., firmansyah, m. w., ... & hardiansyah, f. (2021). pembuatan eco-enzyme sebagai solusi pengolahan limbah rumah tangga. jurnal pembelajaran pemberdayaan masyarakat (jp2m), 2(2), 118-123. https://doi.org/10.33474/jp2m.v2i2.10760 khuzaimah, s. (2018). pembuatan sabun padat dari minyak goreng bekas ditinjau dari kinetika reaksi kimia. ratih: jurnal rekayasa teknologi industri hijau, 2(2), 11. pranata, l., kurniawan, i., indaryati, s., rini, m. t., suryani, k., & yuniarti, e. (2021). pelatihan pengolahan sampah organik dengan metode eco enzym. indonesian journal of community service, 1(1), 171-179. pujiati, a., & retariandalas, r. (2019). utilization of domestic waste for bar soap and enzyme cleanner (ecoenzyme)[pemanfaatan limbah rumah tangga untuk pembuatan sabun batang dan pembersih serbaguna (ecoenzym)]. proceeding of community development, 2, 777-781. https://doi.org/10.30874/comdev.2018.489 putra, a., mahrdania, s., dewi, a., & saptia, e. (2012). recovery minyak jelantah menggunakan mengkudu sebagai absorben. in prosiding seminar nasional perteta (pp. 585-589). putra, g., wartini, n. m., wrasiati, l. p., & yoga, i. w. g. s. (2016). penyuluhan dan pelatihan pembuatan sabun aroma terapi dari minyak kelapa pada kwt “wiguna mekar” di desa https://doi.org/10.30656/ps2pm.v3i2.4007 https://doi.org/10.33474/jp2m.v2i2.10760 https://doi.org/10.30874/comdev.2018.489 976 angkah, kecamatan selemadeg barat, kabupaten tabanan. program studi teknologi industri pertanian fakultas teknologi pertanian. universitas udayana. rahayu, s., aliyah, h., tukasno, t., pratiwi, m. i., & solikah, b. (2020). pemanfaatan minyak jelantah dan arang kayu untuk membuat sabun daur ulang. jurnal pengabdian kita, 3(1). septiani, u., najmi, n., & oktavia, r. (2021, october). eco enzyme: pengolahan sampah rumah tangga menjadi produk serbaguna di yayasan khazanah kebajikan. in prosiding seminar nasional pengabdian masyarakat lppm umj (vol. 1, no. 1). warsito, h., santoso, a., & budiati, t. (2021, november). produksi bahan pembersih (multipurpose cleaner) dari limbah sayuran menggunakan teknologi eco enzym metode warsito. in prosiding seminar nasional terapan riset inovatif (sentrinov) (vol. 7, no. 3, pp. 474-481). wijaya, j., rohanah, a., & rindang, a. (2014). pengolahan minyak jelantah menjadi sabun batang dengan ekstrak kunyit, lidah buaya, dan pepaya. jurnal rekayasa pangan dan pertanian, 2(4), 139-145. windarto, a. p., hartama, d., wanto, a., & parlina, i. (2018). pelatihan pemanfaatan mendeley desktop sebagai program istimewa untuk akademisi dalam membuat citasi karya ilmiah. aksiologiya: jurnal pengabdian kepada masyarakat, 2(2), 145-150. https://doi.org/10.30651/aks.v2i2.1319 https://doi.org/10.30651/aks.v2i2.1319 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 22 influence of self-leadership and entrepreneurial orientation toward performance mediated by organizational commitment volume: 2 number: 1 page: 22-30 1nurul qomari, 2anwar sanusi, 3fajar supanti 1researcher/ph.d. student, university of merdeka malang, indonesia 2researcher/ ph.d. rector, university of merdeka malang, indonesia 3researcher/associate professor, university of merdeka malang, indonesia corresponding author: nurul qomari email: nurul.qomari@student.unmer.ac.id article history: received: 2021-02-13 revised: 2021-03-10 accepted: 2021-03-28 abstract: this study aims to analyze and explain the effect of self-leadership, and entrepreneurial orientation on organizational commitment. simultaneously, the paper analyzes the effect of self-leadership and entrepreneurial orientation on performance. secondly, to the influence of organizational commitment as well as self-leadership and entrepreneurial orientation on performance. the number of samples in this study were 153 consist of small and medium enterprises. structural equation modeling (sem) were used in this study. the results showed that self-leadership and entrepreneurial orientation influences organizational commitment. self-leadership and entrepreneurial orientation affect performance. organizational commitment influences, performance. self-leadership and entrepreneurial orientation influences performance through organizational commitment. keywords: entrepreneurial orientation, organizational commitment, performance, selfleadership, sme’s cite this as: qomari, n., sanusi, a., supanti, f (2021). influence of selfleadership and entrepreneurial orientation toward performance mediated by organizational commitment. international journal of environmental, sustainability, and social science, 2(1), 22-30. https://doi.org/10.38142/ijesss.v1i3.52. introduction small and medium enterprise (sme) in indonesia became one of the booster for the national economy, especially after the crisis hit indonesia in 1997. kusbiantono et al. (2005), tambunan (2006), and agustina (2010) revealed that one of the advantage of smes is the enormous absorption of labor to work in this sector. in general, smes do not require certain educational qualifications in carrying out their business activities. according to hidayat (2013) smes in indonesia has contributed to the national gross domestic product (gdp) in 2012 by 10%, which is targeted that the contribution of smes can reach 50% by 2025. the ministry of industry has also directed that smes in indonesia have competitiveness to face global competition. competitiveness is an effort that must be done by businesses / economists in order to survive in competitive and dynamic business environment. this term is easy to express and become main program from the government, but this term is a big problem for economic actors, especially smes (watto et al, 2020). they perceived that competitiveness requires "fundamental changes and specific strategies". competitiveness requires a level of quality human resources, advanced technology, sufficient capital, and a conducive environment. wiyadi (2009) showed that current condition of the business environment that changes radically, directs every industry to be efficient in order to be able to compete with domestic products. smes must be able to offer good quality products at low prices to consumers. in the competitive era of small and medium industries, leadership with better roles and responsibility are needed compared to the leadership of its predecessor. according to terry (winardi, 2000: 56) leadership is a relationship in which one person influences others to want to work towards achieving certain goals. the relationship between the leader and follower is not a one-way relationship, but there must always be an interaction. effective leadership depends on a solid managerial foundation. according to timpe (umar, 2001: 31) there are five solid leadership foundations: how to communicate, providing motivation, leadership abilities, decision making, and positive power. a leader must be able to influence his group to be able to carry out his duties as a good leader (saputra et al, 2018). based on this phenomenon, leadership that needed to be able to face challenges today and the future is leadership that focuses on members of the organization or employees who are able to lead themselves. this leadership is self-leadership. according to manz and sims (1990: 4) "self-leadership is a leadership approach to empowering others to lead themselves." small and medium entreprises engaged in the metal sector must certainly prioritize the sustainability of the company's operations so that the need for professionalism of human resources capable of realizing a company that is oriented towards entrepreneurship or entrepreneurial orientation. entrepreneurial action is seen as an important pathway for competitive advantage and improvement in organizational performance of all types, sizes, and ages (brown, mailto:nurul.qomari@student.unmer.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 23 davidsson, and wiklund, 2001; covin, slevin, and heeley, 2000; kuratko, ireland, and hornsby, 2001). evidence has shown that organizations that learn how to facilitate entrepreneurship in various forms are more competitive and perform better than those who do not practice it (zahra & covin, 1995). some even believe that the lack of attention on the implementation of entrepreneurship in a fast and complex business environment will result in failure (zahra, 1999). miller (1983) stated that entrepreneurial orientation as an orientation to be first in terms of innovation in the market, having an attitude to take risks, and being proactive towards changes in the market. miller and friesen (1983) stated that companies that have a strong entrepreneurial orientation will have the ability to innovate more strongly than other companies. meanwhile lumpkin and dess (1996), stated that companies that have a strong entrepreneurial orientation, would be more willing to take risks, and not just stick to past strategies. in a dynamic environment, entrepreneurial orientation is clearly very important for the survival of the company. organizational commitment is seen as a value orientation towards the organization which shows the individual very concerned and prioritized his work and organization. individuals will try to give his best in order to help the organization achieve its goals. organizational commitment is defined as "the degree to which an employee identifies with a particular organization and its goals, and wishes to maintain membership in the organization" (robbins, 2003). furthermore, porter et al. (1973) defines organizational commitment as an individual's relative strength to an organization and its involvement in a particular organization, which is characterized by three psychological factors: a strong desire to remain a member of a particular organization; a desire to strive for organization and confidence and acceptance of the organization's values and goals.according to luthans (2012: 249) organizational commitment is a gesture that reflects employee loyalty on organizational results and sustainable processes in which organizational members express their attention to the organization and its success and continued progress. the success of the organization is inseparable from the role of the employees involved in it, because with good commitment, the level of productivity and quality of work will increase, and eventually will support the achievement of the goals of the organization. based on these various factors, it is expected to trigger elements in the company organization in order to improve the performance of the smes. performance is a form of work done by someone. performance is used as a basis for evaluation and the system itself can be an important force to influence employee behavior (robbins, 1996: 253). performance appraisals must be continuous and runs dynamically, so as to be able to assess employees as objectively as possible. handoko (1996: 135) states that performance appraisal is a process through which a company evaluates the performance of the organization throughout its operation. as results, this study become essential as it examines the relationship between self-leadership, entrepreneurial orientation, and organizational commitment to the performance of metal smes in east java province with three considerations: firstly, the phenomenon that occurs at this time is the existence of a strong commitment from the stakeholders towards the problem of economic growth supported by small industries, especially those engaged in the metal products sector. by looking at expansion of employment opportunities, and the distribution of public income, the problem of any management activity in the metal industry is an important thing to get attention so optimizing the ability of human resources is needed to improve the performance of the organization (sara et al, 2020). this business organization is autonomous in managing all its resources, especially human resources as the ultimate resources with fundamental principles such as participatory, creative freedom and collegiality, which are highly upheld in the sense that the values of local wisdom really give direction to the success and sustainability of small industries in the region respectively (priliandani et al, 2020), bearing in mind that metal smes is a driving force for development in various regions in east java. this business organization must be able to find the right method or strategy in its management so that this business organization can carry out its operations in a sustainable manner. secondly, leadership in business organizations in metal smes is unique and different from other leadership styles in business organizations (bacher in meek and wood, 1997). leadership with its own characteristics and supported by different cultures plays an important role for achieving success in metal smes in east java. lastly, industrial revolution 4.0 emphasizes the importance of industry players, especially those engaged in metal products, to change the paradigm towards entrepreneurial orientation in order to be able to survive in dynamic business environment. according to mulyadi (2001: 337) performance is the success of personnel, teams, or organizational units in realizing strategic goals that have been set previously with the expected behavior. furthermore, kaplan (2007) defines performance is the success of personnel, teams, or organizational units in realizing strategic goals that have been set previously with expected behavior. organizational performance should be a measurable result and describe the empirical condition of an organization of various sizes. to find out the performance achieved, a performance evaluation is carried out. thus, the organizational performance assessment (performance assessment) implies a process or evaluation system regarding the implementation of an organization's work capabilities (organization) based on certain standards (kaplan and norton, 1996; lingle and schiemann, 1996; brandon & drtina, 1997). measurement of financial performance study has been conducted by rhoades et al. (2002), and damanpour (1991); slovin and sushka (1993). performance appraisal aims to determine the effectiveness of company operations. this can be done using a method or approach. kaplan and atkinson (1998: 551) states that non-financial performance, measure performance using non-financial measurement units. information used in measuring financial performance is financial information, management accounting information, and financial accounting information such as profit before tax, return on investment, and so on. in relation to performance measurement, healy (1995) states that performance measurement is based on market performance. this has several disadvantages such as the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 24 number of uncontrolled events. uncertainty causes market price risk and this can also lead to uncontrolled conditions, in turn, provides invalid feedback on quality and extent related to management decision making. in addition, the use of internal performance also has weaknesses as a basis for measurement. on the contrary, internal management performance can be controlled so that basic manipulations of measurements are possible. thus, to measure the organization's future performance, a comprehensive measure includes four perspectives is needed: financial, customer, business / internal processes, and learning and growth. kaplan (2000) states that: the balanced scorecard translates the organization's vision, mission and strategy into a comprehensive set of measures that provide a framework for strategic measurement and management. in addition to continuing to emphasize financial goals, the balanced scorecard also includes factors that drive performance to achieve these financial goals. the balanced scorecard also includes factors driving organizational performance in four balanced perspectives: financial, customers, internal business processes and learning and growth. furthermore, it can be concluded that performance of smes in this study defines as the ability shown by the work of the smes in a certain period by referring to predetermined standards measured from: financial perspective, customer perspective, internal business processes and growth and learning. organizational commitment: luthans (2012: 249) states that organizational commitment is: the attitude that reflects employee loyalty toward organizations and processes in which organizational members express concern for the organization’s success and sustainable progress. moorhead and griffin (2013: 73) state that: "organizational commitment is an attitude that reflects how far an individual person knows and bound to his organization". apart from that, according to greenberg and baron (2003: 160), organizational commitment is the degree to which employees are involved in the organization and wish to remain members, which contains an attitude of loyalty and willingness of employees to work optimally for the organization where the employee works. according to meyer and allen (1991) organizational commitment is emotional attachment, identification and involvement of individuals with organizations and the desire to remain a member of the organization. steers and porter (1983: 442) define organizational commitment is an attitude in which individuals identify themselves with the goals and expectations of the workplace organization and try to maintain membership in the organization to realize the goals of the organization. furthermore, mcshane and von glinow (2008: 119) suggest organizational commitment is the most powerful influence, which people identify with requests and are highly motivated to do so, even when the source of motivation is no longer present. according to meyer and allen (1991) organizational commitment has several indicators such as: affective commitment: that is, an emotional feeling for the organization and belief in its values; continuous commitment: that is, the economic value that is evident from the continuity of the situation of the organization and considering the loss when leaving the organization; normative commitment that is the obligation to continue in the organization for moral or ethical reasons. self-leadership: self-leadership is someone who leads others to lead themselves. self-leadership according to manz and sims (1990) is leadership that designs and implements systems that teach employees or members of an organization to become leaders for themselves that focus on behavior and ideas that can be used to exert self-influence. furthermore, rivai (2004: 25) argues that a leader of self-leadership is someone who leads others to lead themselves. the approach consists of expanding the set of behaviors, all of which are intended to make followers have the behavioral and cognitive abilities necessary to practice selfleadership. meanwhile, according to manz & sims (1990: 80) to create self-leadership which is part of the superleadership can go through 3 (three) indicators, namely: exemplary, goal setting, and appreciation. exemplary is a learning process that occurs through observing the behavior of others. setting goals to find out how goal setting can be used more effectively to improve employee performance. appreciation is an award that is expected by the employee and becomes a motivator when the award is given as a consequence of several behaviors desired by the employee. entrepreneurship orientation: porter (2008) defines an entrepreneurial orientation as a corporate benefit strategy to be able to compete more effectively in the same market place. entrepreneurial orientation plays an important role in improving business performance (keh et al., 2007). while miller and fneseri (1982) revealed that entrepreneurial orientation became an accepted meaning to explain business performance. entrepreneurial orientation refers to the processes, practices, and decision-making that lead to new inputs and have three aspects of entrepreneurship, namely risk taking, acting proactively and always being innovative (lumpkin and dess, 1996). risk tolerance is an entrepreneurial attitude that involves his willingness to tie up resources and dare to face challenges by engaging in business strategies where the outcome is uncertain (keh et al. 2002). study on entrepreneurial has increasingly developed from studies of individual traits with entrepreneurial orientation features (morris and kuratko, 2002; zahra, kuratko, and jennings, 1999). when the twenty-first century was revealed, entrepreneurial action was seen as an important pathway for competitive advantage and improvement in organizational performance of all types, sizes, and ages (brown, davidsson, and wiklund, 2001; covin, slevin, and heeley, 2000; kuratko et al., 2001). there is evidence to suggest that entrepreneurship organizations are positively related to various performance (davis, morris, and allen, 1991; morris and sexton, 1996; zahra, 1996). this study includes both objective steps obtained from organizational records (seashore and yuchtman, 1967) and subjective steps collected from the perceptions of organizational members and stakeholders (campbell, 1977). indicators of entrepreneurship orientation developed from lee and tsang's (2001) research consisting of need of achievement, self-confidence, self-reliance and extroversion. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 25 method this research population is small and medium enterprises engaged in the metal industry in east java in the development of the department of industry and trade of east java province, a number of 1,724 small and medium metal industry companies. determination of the sample is guided by the opinion of daniel and terrel (1989) with an error rate of 5% 10%, so this study uses 7% and obtained results of 153 small and medium metal industries. the analysis used in this study is sem (structural equation modeling) analysis results and discussion in accordance with the literature review and research objectives, the overall structural model was developed into several elements as showed below. figure 1 sem results based on amos 18 computation for this sem model, generated goodness of fit indexes is presented in table 1. furthermore, the values of these indexes are compared with the critical value of each index. a good model is expected to have indexes of goodness of fit greater or equal to the critical value hypothesis testing in this study is done by looking at the p value (probability), if the p value is more than or equal to 0.05, then it is said that there is a significant effect. table 2. influence of self-leadership and entrepreneurship orientation on performance through organizational commitment h exogenous variables intervening variables endogenous variables direct effect p value direct influence total influence results h1 self leadership organizational commitment 0.65 0.000 accepted entrepreneurial orientation organizational commitment 0.34 0.006 h2 self leadership the performance 0.54 0.017 accepted entrepreneurial orientation the performance 0.28 0.018 h3 organizational commitment the performance 0.68 0.044 accepted h4 self leadership organizational the 0.54 0.44 0.98 accepted x11 d1 x12 d2 x13 d3 sl y11 e1 y12 e2 y13 e3 oc x21 d4 x22 d5 x23 d6 eo x24 d7 y21 e4 y22 e5 y23 e6 perf y24 e7 z2 z1 goodness of fit chi square = 88.000 probability = .063 cmin/df = 1.239 agfi = .915 gfi = .931 tli = .976 cfi = .953 rmsea = .017 .87 .80 .66 .64 .85 .73 .89 .86 .78 .76 .78 .72 .84 .75 .65 .54 .68 .28 .34 .78 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 26 commitment performance entrepreneurial orientation organizational commitment the performance 0.28 0.23 0.51 based on table 2 shows that the variables of self-leadership and entrepreneurial orientation have p-values less than or equal to 0.05. in the form of a standardized regression coefficient of self-leadership is 0.65 and entrepreneurial orientation is 0.34. these results show that self-leadership and entrepreneurial orientation have a positive and significant effect on organizational commitment, so that the first hypothesis is statistically accepted. self-leadership and entrepreneurial orientation have p-values less than or equal to 0.05. in the form of standardized regression coefficient, self-leadership is 0.54 and entrepreneurial orientation is 0.28. these results indicate that self-leadership and entrepreneurial orientation have a positive and significant effect on performance, so that the second hypothesis is statistically accepted. organizational commitment has a p-value of 0.044 which is smaller than 0.05. in the form of the standardized regression coefficient, organizational commitment is 0.68. this result show that organizational commitment variable has a positive and significant effect on performance, so that the third hypothesis is statistically accepted. organizational commitment has the status as an intervening variable that can mediate the variables of selfleadership on performance, because the value of the total influence is greater than the direct effect (0.98> 0.54). entrepreneurial orientation is an intervening variable that can mediate transformational leadership variables on performance, because the value of the total influence is greater than the direct effect (0.51> 0.28). this means that self-leadership and entrepreneurial orientation have a significant and positive effect on performance through statistically proven organizational commitment. self-leadership that improve organizational commitment which is setting goals are reflected in the leadership of setting organizational objectives and provides mutual understanding of the company's goals to employees. self-leadership is the ability of entrepreneurs to lead themselves as demonstrated by example, setting goals and rewards and punishment. employees who possessed high self-leadership will be more committed to the organization. self-behavior can encourage groups to regulate their activities by allowing team members to control technical variance within group boundaries. this means that individual freedom will need to work in ways that individuals find most beneficial. self-leadership empowers employees to be able to lead themselves in the sense of whether or not there is a leader, so employees will continue to uphold the values or principles that work must be completed in accordance with the targets and the example given by the leader. this condition also shows that self-leadership will be able to bind employee commitment to work better for the company. according to buchanan (1974) in vandenberg and lance (1992) said that commitment is an attitude and behavior that encourages one another. workers who commit to their organizations will show positive behaviors and attitudes towards their organizations so that workers feel happy and comfortable at work. the findings of this study provide the implication that if the organization wants to increase employee commitment, the organization must increase appropriate leadership for employees. organizational commitment is a mediating variable the indirect effect of leadership on performance. the results of this study support rachmawati et al. (2018) which states that self-leadership influences organizational commitment. entrepreneurial orientation that can form organizational commitment is openness reflected by like meeting new people, taking the initiative to start a conversation and accepting suggestions / input / criticism. entrepreneurial orientation is a component that plays a role in developing business as seen from the owner in running his business has shown innovative behavior, proactive and dare to take risks. innovation is a very important component in the business development effort. without innovation, a business will be difficult to be able to compete with other companies. business strategy is a very important component in an effort to compete with other companies by determining business strategies, including penetration strategies, market development strategies, product development strategies and diversification strategies so that eventually smis in carrying out business activities have been fulfilled so that the impact on employees is increasingly committed to smes. an entrepreneur must creative and innovative in finding and creating various ideas in managing business units as well as entrepreneurial selection and scope. this because the ideas or creativity of entrepreneurs in developing business units will have an impact on the performance of their activities. therefore, it is necessary to have an entrepreneurial spirit that encourages one's interest to manage business units in a professional manner. the results of the study support okta et al. (2015) which states that entrepreneurial orientation influences organizational commitment. self-leadership influences performance significantly. this shows that self-leadership can be able to bring themselves in accordance with the target or goal of achieving high performance. individuals in organizations who are able to lead themselves can have a great sense of responsibility for their obligations, so they will not abandon their obligations as a member of the organization who has agreed on various stages of the strategy to achieve the goals set. self-leadership according to manz (in prussia et al., 1998) is the concept of influencing someone in achieving personal motivation and self-direction in appropriate ways as desired. the results of this study support sahin (2011), rahmawaty and rochmah (2014), muljono et al. (2015), rachmawati et al. (2018), and chandrasekara (2019) which stated that self-leadership influences performance. the entrepreneurial orientation described by openness is reflected when someone like meeting new people, taking the initiative to start talks and accepting suggestions / input / criticism. entrepreneurial orientation shows the existence of smes in the form of courage in taking risks, making changes and embraces innovative behaviors to gain competitive advantage. risks that may be accepted by the company are an inseparable part of environmental changes. therefore, the strength of smes in metal industry in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 27 taking risks will encourage companies to work harder so that the level of profit can be achieved which has an impact on improving performance. the better entrepreneurial orientation owned by metal smes of east java, such as the need for achievement, self-confidence, independence and openness in running a business, will encourage business performance improvement so that the performance achieved by the business can get better. the higher entrepreneurial orientation owned by the manager will help the company create value for customers, as well as increase the ability to face competitors and market risk so that a high entrepreneurial orientation can be used as strategic steps in winning business competition. the results of this study support karim (2007), frank et al. (2010), ozdemirci (2011), and okta et al. (2015) which states that entrepreneurial orientation influences performance. organizational commitment is illustrated by the normative commitment reflected by having a concern for the company's future and will not leave the company, even if the company is in good or bad condition, so that it can improve performance. employees who have a high commitment to the company tend to have better performance and will also stay longer in the company. recognizing the importance of organizational commitment, employee commitment to the organization needs to be developed. organizational support for increasing organizational commitment also influences employees' positive attitudes and behavior towards the organization, which results in employee satisfaction or dissatisfaction at work. organizational support can be through positive treatments for employees, such as rewards, treatment of leaders, job characteristics or work atmosphere. the success of an organization is inseparable from the role of the employees involved in it, because with a good commitment the level of productivity and quality of work will increase, and in the end will support the achievement of organizational goals. employees who are committed, have high loyalty, the employee will work as optimal as possible for the achievement of good performance. in addition, companies or organizations must be able to build trust, where trust is a way to create commitment. the trust of the employee will not be obtained if the employee is only treated as one of the factors of production, not as the main asset of the company. in addition, employees do not feel part of the organization if they are not valued by the organization. organizational commitment is a form of loyalty to the organization. loyalty is characterized by a sense of trust, a sense of acceptance, as well as a desire to maintain a position that is solely carried out to achieve predetermined goals. the objectives set in this regard are not only for the benefit of the institution, but also for the interests of those who join the organization, including employees. the results of this study support (nurdin & rohendi, 2016; buangga et al 2018) who state that organizational commitment influences performance. self-leadership is reflected by example, setting goals, experiences and goals. transformational leadership is reflected in the idealization of influence, inspirational motivation, intellectual stimulation, and individual consideration. the entrepreneurial orientation is reflected in the need for achievement, selfconfidence, independence and openness. self-leadership, transformational leadership and entrepreneurial orientation influence organizational commitment is described as follows: when level of leadership discipline in working to be an example for employees, leaders provide understanding of the company's goals to employees, and leaders reward to subordinates who excel, employees respect the leader, leaders become motivators for employees, leaders encourage employees to be more creative, leaders are able to provide solutions in solving problems faced by employees and leaders are able to create a good work environment, leaders are able to create a good work environment, what is achieved is the result of hard work, able to be spill / reference in every issue and receive suggestions / input / criticism, so that in the end organizational commitment increases because feeling to be part of the company family, will still be in the company to provide speed family economy and have concern for the company's future, which has an impact on improving performance. this research has given a theoretical meaning that organizational commitment is a mediating influence of individual leadership, transformational leadership and entrepreneurial orientation on performance. metal smes of good performance can be seen from a financial perspective, customer perspective, as well as growth and learning perspective. financial benchmarks are important, but do not adequately direct performance in creating value for the organization. the company identifies customers and market segments that will be entered. analysis of the company's internal business processes is carried out using value-chain analysis. management identifies critical internal business processes that the company must feature. the learning and growth perspective process identifies the infrastructure that companies must build to enhance growth and long-term performance. the learning and growth process sourced from human resource factors, systems, and organizational procedures. conclusion based on the discussion, it can be concluded as follows: 1. self-leadership and entrepreneurial orientation influence organizational commitment. this finding can be explained that self-leadership which is described by setting goals in the form of leadership provides an understanding of the company's goals to employees, and entrepreneurial orientation which is described by openness is reflected from receiving suggestions / input / criticism, all this can increase organizational commitment illustrated by normative commitment from have concern for the company's future. 2. self-leadership and entrepreneurial orientation influence performance. the findings can be explained that self-leadership which is described by setting goals in the form of leadership provides an understanding of the company's goals to employees, and entrepreneurial orientation that is described by openness is reflected in receiving suggestions / input / criticism. this can improve performance international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 28 illustrated by an internal business perspective reflected by increasing the ability to fulfill customer orders. 3. organizational commitment influences performance. this finding explains that the normative commitment illustrated by having a concern for the company's future. this can improve performance illustrated by an internal business perspective reflected in increasing the ability to fulfill customer orders. 4. organizational commitment mediates self-leadership and entrepreneurial orientation to performance. this gives the meaning of performance in the form of an internal business perspective that can be improved if smes have an organizational commitment from self-leadership which is described by setting goals in the form of leadership to provide an understanding of the company's goals to employees and entrepreneurial orientation as illustrated by openness reflected from receiving suggestions / input / criticism. based on the results of the study and the conclusions that self-leadership and entrepreneurial orientation through organizational commitment can improve performance, the suggestions proposed in this study are as follows: 1. theoretically :enriching the concept of human resource management in increasing organizational commitment to improve performance. 2. practically : to improve self-leadership, leadership should be more disciplined in working place so that it becomes an example for employees.to improve entrepreneurial orientation, leader must be able to be a partner in every circumtances. in order for employees to have high organizational commitment, the company should create a conducive working atmosphere so that employees feel comfortable and delighted working at the company. smes can maintain and improve existing performance by increasing the loan funds received in order to increase capital. reference damanpour, f. 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(1996). the antecedents and consequences of firm-level entrepreneurship: the state of the field. entrepreneurship theory and practice, 24 (2). 46-65. 988 factors influencing professional skills among accounting students at kwazulu-natal universities. volume: 4 number: 4 page: 988 1002 bomi cyril nomlala1, jean damascene mvunabandi2 1university of kwazulu-natal, south africa 2durban university of technology, south africa corresponding author: jean damascene mvunabandi e-mail: jeanm2@dut.ac.za article history: received: 2023-05-15 revised: 2023-06-15 accepted: 2023-07-15 abstract: employers are increasingly concerned that most recent graduates lack professional skills. in addition, whether students pursuing accounting degrees in professionally accredited institutions are more financially savvy than nonaccredited institutions is still being determined. in 1582 undergraduate accounting students at the university of kwazulu-natal (ukzn), mangosuthu university of technology (mut), and durban university of technology (dut) were surveyed using self-administered questionnaires. the data were analyzed using statistical package for the social sciences version 25 (spss 25). the results indicated that the majority of respondents were female. 72.6 percent of respondents are influenced by the south african institute of charted accountants (saica) accreditation, whereas 95.2 percent of respondents with outstanding professional skills are influenced by non-saica accreditation. the study's findings disprove previous claims that accreditation has no bearing on students' abilities. finally, the investigation contributes to south africa-relevant knowledge. keywords: professional skills, south african institute of chartered accountants (saica), kwazulu-natal universities. cite this as nomlala, b. c., mvunabandi, j. d. (2023). “factors influencing professional skills among accounting students at kwazulu-natal universities.” international journal of environmental, sustainability and social science, 4(4), 988 1002. introduction according to numerous practicing accounting professionals, most accounting graduates need to satisfy the standards of potential employers in a globalized business environment (de bruyn, 2023). by handoyo and anas (2019), employers seek graduates with multifaceted skills and attributes pertinent to shifting global norms. as a result of the globalization of the business environment, accounting bodies have also developed guidelines for the breadth of skills necessary for the profession to remain pertinent. since the 2008 global financial crisis (gfc), improving the professional skills and ethical conduct of emerging professionals such as accountants has become a global concern that has captivated the attention of various stakeholders (feghali et al., 2022). other factors, such as regulatory requirements, technological advancements, globalization, and the rising number of corporate failures, have also contributed to the scrutiny of accounting education and curriculum in recent decades (ebaid, 2022; handoyo & anas, 2019; samkin & stainbank, 2016). studies in several nations have indicated that college students lack professional skills (mvunabandi et al., 2023). these findings align with those regarding financial literacy in south africa (dhlembeu et al., 2022). kobina, yensu, and obeng (2020) found that all age groups exhibited low financial capability and professional competence levels. however, little is known about the professional skills of university students, particularly those enrolled in accounting-related mailto:jeanm2@dut.ac.za 989 programs. consequently, it is still being determined whether or not students enrolled in financial courses, particularly accounting courses, in the kwazulu-natal province of south africa are professionally qualified. this article is expected to answer the following question: what are the drivers of professional skills among students enrolled in financial courses, particularly accounting students in the kwazulu-natal province of south africa, and to what extent are students enrolled in financial courses, particularly accounting students, professionally skilled? this article concentrates on accounting students' professional skills in kwazulu-natal universities. this article will increase accounting students' awareness of their professional skill levels in kwazulu-natal. this article aims to improve the professional skills of ukzn, mut, and dut accounting students. the specific objective of this article is to investigate the degree of professional skills among accounting students in kwazulu-natal universities. furthermore, this study examined the influence of socioeconomic factors on accounting students' professional skills at universities in the kwazulunatal province. in light of this context, this article is anticipated to address the following questions: what is the degree of professional competence among accounting students at kwazulu-natal universities? what factors impact the professional skills of accounting pupils at kwazulu-natal universities? technical empirical literature on professional skills. professionalism refers to competence in the form of knowledge and skills and the consistent exhibit of a certain set of behaviors in the workplace. according to maister (1997), you cannot claim professionalism for yourself; it is an adjective you hope others will use to describe you. it is something that must be earned." to be considered a professional, one must be committed to continuous improvement and mastery of the competencies and skills that define a given profession. the american institute of certified public accountants was the first professional organization to establish a professional competency framework to bridge the gap between theory and practice in 1999. in 2002, the canadian institute of accountants established a professional competency framework, and in 2008, the south african institute of chartered accountants (saica) did likewise. the skills framework was described as "a high-level description of the skills that an accounting professional should have when entering the profession (i.e., completion of the required training and training programs and the final evaluation)" in saica's initial competency framework document (asonitou & hassall, 2019). these abilities encompass professional and technical skills (dhlembeu et al., 2022). the legislation and standard-setting requirements for the designation of a chartered accountant (ca (sa) in south africa are under the control of saica. along with establishing standards, the institute also publishes verifiable pronouncements (a complete syllabus of the subjects and technical knowledge students in the academic program are expected to learn) (saica, 2019). a competency framework that outlines the abilities a ca (sa) should have while beginning their career has been created by saica. in a changing professional environment, steenkamp and smit (2015) stress that this framework is crucial for preserving the integrity of the ca credential. the mandatory competencies, optional competencies, and residual capabilities comprise the three main elements of the saica competency framework (saica, 2014). all ca(sa)s must possess mandatory competencies, including accounting and external reporting (saica, 2014). there are three key kinds of pervasive skills, according to the saica (2014) competency framework: (1) ethical behavior and professionalism; (2) personal qualities; and (3) professional skills. to give students and professionals more context and purpose, saica goes on to identify the characteristics that underlie professional talents. 990 professional skills refer to a degree curriculum with professional accreditation that delivers graduates with a technical knowledge foundation and the ability to apply that information successfully when they enter the workforce and advance their future growth. based on research conducted by bui & porter (2010) and jackling & de lange (2009), it has been suggested that accounting programs may need to meet the expectations and requirements of employers. watty (2014) recommended that the next step in resolving these problems was to include crucial skills in the curriculum. university accounting programs should equip graduates with excellent technical knowledge and job creation abilities to suit employers' needs; these graduates should be able to contribute immediately to future business (albrecht & sack, 2000; ellington, 2017; o'connell et al., 2015). the 2015 international education standard (ies) 3 initial professional development professional abilities from the international accounting education standards board (iaesb) outlines the professional abilities employers look for in accounting graduates. the iaesb expects to see chances for students to develop a number of the competencies outlined in the ies 3 when evaluating a degree for professional certification. the initial professional development (ipd) learning outcomes for professional skills are laid out in the ies for aspiring accountants to follow. these are divided into four categories of competency: intellectual, interpersonal communication, personal, and organizational skills, which a professional accountant combines with technical proficiency and a commitment to professional values, ethics, and attitudes to demonstrate professional competence. saica has led the way in accounting education provided in south african tertiary institutions and continues to have a significant impact (de villiers & venter, 2010). accreditation is granted after thoroughly evaluating the accounting courses these institutions offer. higher education institutions that offer chartered accounting programs are required by saica to have the necessary resources and to adhere to certain saica regulations (saica, 2014). its competency framework, which all certified institutions are required to use, includes qualities for professional skills, among other requirements. according to clanchy and ballard (1995), higher education institutions can only make sure that students have the chance to pick up technical skills while they are still undergraduates. according to fogarty (2010), these schools only have a small amount of room for the additional skills that the profession and future employers demand. sikka, haslam, kyriacou, and agrizzi (2007) examined accounting training material and discovered that there needs to be more study of ethics, principles, theories, or social responsibility issues in addition to technical instruction. while many teachers have tried to help graduates develop their talents, the results could have been more consistent. no research has been done on revising the current curriculum to enhance the skills students learn in universities. according to saica guidelines, ukzn is a recognized tertiary institution (ukzn, 2018). while being tertiary institutions, mangosuthu university of technology (mut) and durban university of technology (dut) are not saica-accredited. according to de villiers and venter (2010), institutions that offer accounting curricula but still need to be certified by saica may face difficulties luring students interested in the south african chartered accountant profession. in order to prevent teachers from implementing a system similar to that employed by technical universities in south africa in our curriculum, universities offering accounting programs use an externally created structure of competencies as part of their curricula (livingstone & lubbe, 2017). following a thorough evaluation by the accounting organization's academic review committee (arc) in 2018, ukzn was given a level 1 rating. the highest rating by saica, level 1, indicates that the institution has complied with all criteria for the accreditation of its bcom (accounting) undergraduate and graduate programs (ukzn, 2018). ukzn introduced new strategies that raised the caliber and caliber of its programs thanks to the efficient monitoring provided by saica. 991 additionally, the number of students enrolling in this course climbed from 248 in 2017 to 373 in 2018, while the certificate in the theory of accounting (cta) throughput rates increased from 38% in 2016 to 49% in 2017 (bokana, 2019). additionally, the initial test of competence was taken in january and june 2018, and ukzn students did incredibly well on both occasions, demonstrating the relationship's success. according to hussein's (2017) research in egypt, university students' professional skills are crucial. the author suggested that egyptian colleges review their approach to teaching accounting in order to forge solid ties with professional firms. in both developed and developing nations, research has been done on professional skills (abayadeera & watty, 2016; awayiga et al., 2010; bui & porter, 2010; jackling & de lange, 2009; kavanagh & drennan, 2008). instead of preparing students for long-term career objectives, most accounting curricula concentrate on preparing graduates for entry-level positions. universities must provide accounting programs that will properly prepare graduates with the knowledge needed to place them in senior posts once they begin working in collaboration with professional groups. therefore, accounting educators must balance the needs of higher education and the professional body to produce graduates who are completely competent and ready for the job market (barac, 2014). the international federation of accountants (ifac) (2014) underlined that accounting educators should provide students with the capabilities employers demand, including technical knowledge, professional skills, and characteristics like values, ethics, and a professional attitude. the ultimate objective is to generate graduates who are prepared for the job market and can live up to employers' and the continually changing workplace standards. the key stakeholders affecting accounting education at south african universities are the department of higher education and training (dhet), saica, and potential employers. the dhet also established crucial cross-field objectives, or professional skills, to be incorporated in all registered qualifications in response to skills deficits that had been found (killen, 2010; south african qualification authoritysaqa, 2000). while a result, professional skills are included in the accounting curriculum with various talents, which students learn while studying to increase their competence levels. as accounting students need professional skills that will help them in the job, the writers of this paper investigate the professional skills of accounting students at three universities. according to de villiers (2010), colleges must develop creative solutions to satisfy stakeholder needs to be relevant and competitive. hesketh (2011) agrees and notes that "assessing additional skills in professional exams will involve new approaches to academic assessment," impacting how academic providers instruct and evaluate their students. however, strauss-keevy (2014) contends that training institutions are better suited than academic programs to build interdisciplinary/professional abilities because academics need to prepare more. numerous researchers from various nations have investigated accounting practitioners' expectations regarding the professional skills that accounting graduates should have at the beginning of their entry-level position (bui & porter, 2010; crawford et al., 2011; hancock et al., 2009; jackling & de lange, 2009). these studies indicate a substantial disparity between what graduates know and what they can do, which is consistent with the requirements of professional organizations for an accredited institution. it has been reported that university accounting programs do not adequately develop many of the professional skills accounting practitioners expect graduates to possess (bui & porter, 2010; hancock et al., 2009; kavanagh & drennan, 2008; tempone et al., 2012; van romburgh & van der merwe, 2015). for instance, a new zealand study by bui and porter (2010) revealed that graduate students needed help utilizing their professional and technical skills. (bui & porter, 2010) the authors identified the expectation-performance gap between the professional skills accounting 992 practitioners expect graduates to possess upon entry and the professional skills they observe recently qualified graduates demonstrating. mvunabandi, marimuthu, and maama (2022) discovered that training officers in south africa value the generic/professional skills prerequisites for entry-level trainee accountants. when saica's training program shifted from a knowledge-based to a skills-based approach in 2010, steenkamp (2012) analyzed accounting students' perceptions. although the renewed emphasis on pervasive skills was positive for students, many felt they needed to be made aware of the changes too late and were concerned about their impact on their assessment (hall, 2018). numerous academics, such as bui and porter (2010), concur that accounting students must possess selfreflective, problem-solving, effective oral, listening, and written communication skills. methods this research used a questionnaire to collect quantitative data on the professional skills of accounting students in universities in kwazulu-natal. the structured questionnaire measured accounting students' professional skill levels and antecedents. five questions relating to professional abilities were included in 1,582 questionnaires. the study's queries were adapted from prior research (mandell, 2004; skagerlund et al., 2018). this study's demographic included all accounting students in kwazulu-natal universities enrolled in full-time three-year undergraduate programs. it included first-, second-, and third-year students enrolled for the 2017-2018 academic year who were pursuing bachelor of commerce in accounting, bachelor of commerce general, and national diploma in accounting degrees at the designated universities. although there are four universities in kwazulunatal, this investigation focused on the three with the greatest number of students. university of kwazulu-natal (ukzn), durban university of technology (dut), and mangosuthu university of technology (mut) were the selected universities. the university of zululand (unizulu) was excluded because of difficulties obtaining student access. the study employed both straightforward random and convenience sampling, and a total of 1582 questionnaires were deemed valid for the study. the current study's findings were categorized using ranges and analyzed per previous studies (volpe et al., 1996; mandell, 1998; huston, 2010) to measure the study's outcomes effectively. data presentation and analysis. the significance of professional skills for the accounting profession and the expected level of exposure are known. however, it is still being determined whether the professional skills requirements of accounting students can be quantified in terms of their knowledge. due to the unknown levels of actual professional accounting student skills, potential employers hire graduates without the necessary skills. although a previous study by steenkamp and smit (2015) indicated that at the beginning of the training contract/end of their three/four-year degree, students/graduates did not meet the expectations of the accounting profession in terms of professional abilities, this study found that this was not the case. this knowledge lacuna has yet to be investigated in south africa or elsewhere. in this investigation, we assess the professional capabilities of students. the descriptive analysis conducted on each of the five items—lifelong learning, communication skills and professional judgment, information technology skills, critical thinking skills, and problem-solving skills—indicates that the majority of respondents possess strong professional skills, with 72.1%, 90.5%, 92.4%, 93.9%, and 93.2%, respectively. the results are summarised in detail in table 1. respondents' professional skills. table 1: respondents' professional skills professional skills (ps) items good ps poor ps m sd 993 lifelong learning 1141 (72.1%) 441 (27.9%) 1.27 .448 communication skills and professional judgement 1431 (90.5%) 151 (9.5%) 1.09 .293 information technology skills 1462 (92.4%) 120 (7.6%) 1.07 264 critical thinking skills 1485 (93.9%) 97 (6.1%) 1.06 .239 problem-solving skills 1474 (93.2%) 108 (6.8%) 1.06 .252 total scores 1506 (95.2%) 76 (4.8%) 1.04 . 213 source: compiled by the researcher via spss according to the overall analysis of all five professional skill measures, most respondents (n=1506, or 95.2%) have good professional abilities, as opposed to the minority (n=76, or 4.8%), with weak professional skills. professional skills versus institutions. the institutions and professional backgrounds of the respondents were described and estimated. the findings showed that the majority of the 864 respondents from ukzn (n = 829; 95.9%) have high professional skills. similarly, the results revealed that most of the 404 and 314 respondents from dut and mut, with (n=372; 92.1%) and (n=305; 97.1%), respectively, have good professional skills. for a comparison of the institutions and respondents' professional skills, see the table below. professional skills versus institutions. table 2: professional skills (ps) institutions good ps poor ps total ukzn 829 (95.9%) 35 (4.1%) 864 dut 372 (92.1%) 32 (7.9%) 404 mut 305 (97.1%) 9 (2.9%) 314 total 1506 (95.2%) 76 (4.8%) 1582 source: compiled by the researcher via spss based on the analysis in the table above, it can be concluded that more than 95% of respondents from ukzn, more than 92% of respondents from dut, and more than 97% of respondents from mut have strong professional capabilities. it leads to the conclusion that mut responders have the highest professional skills. socioeconomic factors vs professional skills. table 3: pearson chi-square test educational level racial identity year of study age group descriptive value asympt otic significa nce (2sided) value asympt otic significa nce (2sided) value asympt otic significa nce (2sided) value asympt otic signific ance (2sided) pearson chisquare 31.653a .000 42.032a .000 33.857a .000 26.751a .000 994 likelihoo d ratio 31.317 .000 46.371 .000 33.317 .000 26.534 .000 linearby-linear associati on .645 .422 37.758 .000 .006 .939 21.242 .000 n of valid cases 1582 1582 1582 1582 source: compiled by the researcher via spss. the pearson chi-square and probability tests revealed a significant correlation between student educational levels, racial identity, year of study, age group, and professional skills (lifelong learning) based on the data in table 3 above. the pearson chi-square and probability tests revealed a significant correlation between students' educational levels, years of study, and professional skills (communication skills). similarly, the study discovered a significant correlation between professional abilities (ict skills) and student educational levels and year of study, as indicated by the pearson chi-square test and the likelihood test. according to the pearson chi-square and probability tests, the study also discovered a significant correlation between students' educational levels and their professional skills (critical thinking). regression model of socioeconomic factors vs professional skills. the association between the respondents' socioeconomic traits and professional skills was established using a bivariate model. the objective was to determine how effectively the socioeconomic traits of the respondents could predict their professional skill set. the link between the respondents' socioeconomic factors and professional skills, as shown by a scatterplot of the study, appeared to be negative and linear and did not show any bivariate outliers. with r (1578) =.228 and p =.000, the relationship between the predictor variables (respondents' socioeconomic characteristics) and professional skills were statistically significant. additionally, an anova test conducted as part of the regression study revealed that the regression model performs better when four predictors—the socioeconomic characteristics of the respondents—are included than when the mean is used alone, with f = 21.605; p =.000. according to the p-value, predictions made using the regression model with the four predictors were substantially more accurate than those made without them. hence, a statistically significant association exists between the predictive variables (respondents' socioeconomic characteristics) and the outcome variable (professional skills). thus, professional skills among accounting students were predicted using the socioeconomic factors of the respondents. in light of the respondents' socioeconomic characteristics, the regression equation for predicting the financial professional capabilities of accounting students was = 4.982 (0.249 + 0.249 + 0.189 + 0.222) x. the r2 for this equation was.052, meaning that the socioeconomic factors of the respondents could predict 5.2% of the variation in professional skills. it suggests the statistical significance of the coefficients for study level, year of study, respondents' institution, and financial inclusion. the respondents' study level, academic year, educational setting, and financial status impact their professional abilities. with a significant value of 0.000, 0.000, 0.000, and 0.022, 995 respectively, the respondents' level of study, year of study, institution, and financial inclusion impact their financial professional skills. according to the regression model's findings, schooling plays a statistically significant role in defining the professional skills of accounting students. this result conflicts with previous research that did not demonstrate a link between education and professional skills (ansong & gyensare, 2012; botha, 2013; chmelková, 2016; motsepe, 2016), although it is in line with some studies (albeerdy & gharleghi, 2015; fatoki, 2014; shahrabani, 2013). the degree of study is statistically important in predicting the professional skills of accounting students, according to the regression model's findings. ansong and gyensare (2012) discovered that university students in ghana financial capacity may be impacted by their mother's educational level. according to tang and peter (2015), personal financial knowledge, financial experience, and parental education improve young americans' professional skills. according to the regression model's findings, residency is not statistically significant in predicting the professional abilities of accounting students. it was clear from the fact that asian students in america behaved more responsibly with their money than white students. however, several studies (botha, 2013; h. chen & volpe, 1998; volpe et al., 1996) failed to detect a significant correlation between race and financial capacity. according to the regression model's findings, parent education is not statistically significant in predicting the professional skills of accounting students. according to several investigations (albeerdy & gharleghi, 2015), this conclusion is supported. however, some studies (angulo-ruiz & pergelova, 2015; ansong & gyensare, 2012; németh et al., 2015; tang & peter, 2015) have identified a favorable association between parents' educational attainment and professional competence. according to the regression model's findings, gender has no statistically significant impact on how professionally skilled accounting students are. this result aligns with some earlier research (thapa, 2015). however, some studies by agnew and harrison (2015), de clercq & venter, 2009; oseifuah & gyekye, 2014) have discovered a favorable association between gender and financial capability. while several studies have concluded that male students are more professionally skilled than female students (bucher‐koenen et al., 2017; z. chen & garand, 2018; montford & goldsmith, 2016; oseifuah & gyekye, 2014), a few have asserted that female students are better equipped to make financial decisions than male students (fatoki, 2014; shaari et al., 2013). in two south african universities, fatoki (2014) found that female students with non-business degrees had superior professional abilities to their male counterparts. age is statistically important in determining the professional skills of accounting students, according to the regression model's findings. most studies, including xiao, chen, and sun (2015), volpe et al. (1996), de bassa scheresberg (2013), and zdemir, temizel, sönmez, and er (2015), have discovered a positive association between college students' age and their professional skills. according to volpe et al. (1996), the ability of american college students to make sound financial decisions in the domain of investment literacy increases with age. another study by chen and volpe (1998) on the overall financial literacy of american university students confirmed this conclusion by finding evidence that older students tend to make wiser financial decisions than younger ones. age and financial decisions have a favorable link, according to a comparable study done among south african students pursuing chartered accountancy (de clercq & venter, 2009). race is statistically important in determining the professional skills of accounting students, according to the regression model's findings. the results of previous research that have found that race affects financial capability by agnew and harrison (2015), de clercq & venter, 2009; serido et 996 al., 2016; shahrabani, 2013) align with this study's findings. according to a 2009 study by de clercq and venter, there is a link between race and financial literacy among south african students pursuing chartered accountant degrees. according to shahrabani's (2013) research, jewish pupils were more financially literate than their arab counterparts. the latter only received a 39% overall mean score compared to the former's 50%. the study also concludes that nationality affects one's capacity for making financial decisions. according to the regression model's findings, parents' income is not statistically significant in predicting the professional skills of accounting students. this result is in line with several investigations (mandel & klein, 2007; jorgensen & savla, 2010). however, other studies (botha, 2013; herawati et al., 2018; zhu, 2018) have identified a favorable association between parents' income and professional skills. according to botha's (2013) research, parental income was a significant factor in determining the financial capacity of south african students. according to soria, weiner, and lu's (2014) research, college students from low-income families are more likely to make unwise financial decisions. summary of key findings. according to the current study's findings, accounting students generally possess a high level of professional expertise, as evidenced by the total percentage mean score, which was 95.2%. according to the study's findings, there is a statistically significant correlation between students' professional skills and saica accreditation, and certain sociodemographic factors impact accounting students' financial aptitude, financial socialization, and professional skills. additionally, statistically significant links have been found between saica accreditation and financial capacity and between accounting students' financial socialization and professional skills. however, the relationship between accounting students' financial socialization and financial aptitude was not statistically significant. result and discussion descriptive statistics showed a strong correlation between high professional skills and saicaaccredited tertiary institutions compared to non-accredited tertiary institutions. the current study's results refute studies claiming that accreditation plays no significant role in students' ability. however, a thorough assessment of the literature reveals that research on factors influencing professional skills among accounting students in higher education is inclusive, and the findings of the current study both confirm and refute those of the earlier study. the positive impact of professional skills. according to a study by wells, gerbic, kranenburg, and bygrave (2009), professional accounting training enhances one's professional capacity in other practical spheres of life and commercial settings. the impacts that were emphasized included enhancements in financial analytical skills. according to several studies, financial capability is positively connected with increased technical professional knowledge (brown et al., 2014; drever et al., 2015; xiao & o'neill, 2016; xiao & porto, 2017). in a survey of chief financial officers and their direct reports in large companies, spraakman, o'grady, askarany, and akroyd (2015) discovered that there is an intermediate level of proficiency in the use of ict, such as microsoft tools; this supports the findings of earlier studies such as (strauss-keevy, 2014) and (viviers, 2016) that highlighted a lack of/poor ict skill. in agreement with spraakman et al. (2015), ramachandran and ragland (2016) found that using microsoft tools like microsoft excel is still difficult. according to karin barac and du plessis (2014), implementing the computer assisted audit technique (caats) has increased the ict ability to audit students. it is important to highlight that 997 several studies have found that female students significantly outperform their male counterparts regarding ict proficiency (ainley et al., 2016). this result aligns with sargent and borthick's (2013) study of students who lacked critical thinking abilities, which found that their performance in future courses increased their grade point average (gpa). however, according to azizi-fini, hajibagheri, and adib-hajbaghery's (2015) research, first-year and final-year students need better critical thinking abilities. this conclusion was drawn after examining the test results of 150 students from kashan's university of medical science. there is no statistically significant correlation between critical thinking abilities and demographic traits, according to azizi-fini et al. (2015). roksa et al. (2017) investigated racial disparities in african american and white students' critical thinking abilities using data from the wabash national study of liberal arts education and discovered racial differences. the research's findings concur with those of earlier studies (barac & du plessis, 2014; brooks, pomerantz, & pomerantz, 2016; sithole, 2015; thompson & washington, 2015). according to smith and szymanski (2013), kids in high school are frequently pushed to memorize, which leads to the development of weak thinking skills. adler and milne (1997) came to the same conclusion but added that group work, which necessitates teamwork, also improves oral communication. maelah et al. (2012) agreed. teamwork enhances verbal and written communication skills, according to van der merwe (2013). according to brooks et al.'s (2016) research, students demonstrated a very favorable orientation toward using technology devices. according to the study, female and first-generation students demonstrated higher involvement, enrichment, and effectiveness levels. the results of tempone et al. (2012) are pertinent even though they did not poll accounting students since they highlight the significance of communication skills. according to a poll of australian companies and accounting professional organizations, communication, cooperation, and self-managed abilities are still important. tan and laswad (2016) concurred with earlier research that cooperation improves communication abilities, which is extremely advantageous to future employers. according to milliron (2012), technical abilities frequently taught in universities and colleges are not as crucial as communication and analytical skills. the use of computer assisted audit techniques (caats) in technical training, according to barac and du plessis (2014), has increased the ict abilities of students studying auditing. university students, according to sithole (2015), are prepared technologically. 100 university of swaziland students who signed up for internships were included in the study. according to its findings, accounting students are capable of utilizing technology and are prepared to do so in the workplace. according to jones (2011), students' problem-solving abilities significantly differed when responding to structured and non-structured questions. after comparing the 2012 and 2013 cpa test results, thompson and washington (2015) concluded that better problem-solving abilities were to blame for improving outcomes. problem-based learning (pbl) was employed by birgili (2015) to assess students' problem-solving abilities, particularly when a pbl paradigm was applied. negative or no relationship/contradiction and extent of professional skills. sithole's (2015) findings disagreed with those of earlier research. according to the results of his survey of 100 university of swaziland students who had applied for internships, accounting students are capable of handling and demonstrating technological expertise. the conclusions of several investigations (kgapola, 2015; kunz, 2016; odendaal, 2015; ramachandran & ragland, 2016; spraakman et al., 2015) are different from those of the current study. ict skills continue to be a problem, according to a study by kgapola (2015) that involved 146 accounting professionals in south africa. the mean score for ict skills was 2.80, while the mean 998 score for other abilities was 4.74. these findings were supported by kunz's (2016) study of first-year accounting students, which revealed that it competence levels are still quite low. this study looked at the trainees' perceptions of their expertise and the expectations of potential employers. there was a gap that was 25.4% wide. in major companies, chief financial officers and their direct reports were surveyed by spraakman et al. (2015). they discovered an intermediate level of proficiency in using ict, such as microsoft tools, which supports the findings of earlier research that emphasized a lack of/poor ict abilities. in agreement with spraakman et al. (2015), ramachandran and ragland (2016) found that using microsoft tools like microsoft excel is still difficult. odendaal (2015) found that, particularly if the students were familiar with the topic, 70% of the students surveyed could answer accounting difficulties about a conceptual framework. it would imply that unfamiliar problems are difficult for accounting students to tackle. conclusion the results of this study add new empirical knowledge to what is already known about the professional skills of young people and university students in south africa. the study examined the professional abilities of students enrolled in programs at institutions with and without saica accreditation (dut and mut) and saica accreditation (ukzn). its findings refute research suggesting that accreditation does not influence student aptitude much. the results of this research study, which involved university students, are particularly pertinent for developing future curricula since they offer empirical support for areas in which accounting students' professional abilities can be strengthened finally, because the majority of previous research on financial literacy and capability was done in developed nations like the us, the uk, and the netherlands (see, for example, atkinson, mckay, collard, & kempson, 2007; lusardi, 2008; alessie et al., 2011), this study adds new empirical knowledge to the body of knowledge already available on financial professional skills of university students. future research could be conducted using a mixed method approach as all limitations associated with the quantitative research design, including its weakness in handling the social complexity of a phenomenon and its rigidity because the same questions were asked in the same format and manner, apply to this study. since the study was only conducted at three universities, it is challenging to extrapolate the results to the entire nation. therefore, it is advised that a study be done on other universities to compare results. future studies should compare the sociodemographic characteristics of south african practicing accountants and other professionals to their financial capabilities, financial socialization, and professional skills. declarations. the authors confirm that this work is original and has not been published elsewhere, nor is it currently under consideration for publication elsewhere. the authors have no competing interests to declare relevant to this article's content. only the authors are responsible for the content and writing of this article. acknowledgments. we thank the anonymous referees for the helpful and thoughtful suggestions, recommendations, and comments that have substantially improved our paper. moreover, we would like to thank the university of kwazulu-natal and the durban university of technology for providing excellent research support and facilities. references abayadeera, n., & watty, k. 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(2016). teaching and learning: current and future challenges facing accounting academics, academics, and the development of an agenda for future research. meditari accountancy research, 24(3), 294-317. https://doi.org/10.1108/medar-05-2016-0062 https://doi.org/10.30588/jmp.v12i1.1164 https://doi.org/10.30588/jmp.v12i2.1229 https://doi.org/10.22610/jebs.v6i3.487 https://doi.org/10.1080/09639284.2015.1126791 https://doi.org/10.1007/s11162-016-9423-1 https://doi.org/10.1108/medar-05-2016-0062 765 erving goffman's dramaturgy about the selfexistence of youth in "citayam fashion week" volume: 4 number: 3 page: 765 773 novida irawan1, sunarto sunarto2, ridzki rinanto sigit3 1student doctoral program of communication science, post graduate school, sahid university, indonesia 2moestopo university, indonesia. 3post graduate school, sahid university, indonesia. corresponding author: novida irawan e-mail: irawan.novida@stikomprosia.ac.id article history: received: 2023-02-20 revised: 2023-04-10 accepted: 2023-05-16 abstract: citayam fashion week is an annual event that showcases various aspects of social reality that have a profound impact on people's thinking and behavior. the event is particularly significant for young people as it provides them with a platform to meet and interact with their peers. the unique style of clothing worn by teenagers at the event is a major attraction, and it helps them find their identity. the present study seeks to analyze the dramaturgy and self-existence of the adolescents participating in citayam fashion week. the constructivist paradigm is used, and a qualitative approach is employed to study this subculture in young people's existence in the scbd area. data collection involved observation and in-depth interviews with participants. a combination of purposive and snowball sampling was used. the research findings revealed that there are differences in the lives of young people when they are on the front stage and backstage. the study concludes that everyone engages in impression management to present themselves in the best possible way on the front stage. adolescents have three different sides: frontstage, backstage, and transit stage. the frontstage is where the informants perform their role as teenagers by managing their impressions through interactions, language, attitudes, and behavior with other teenagers at citayam fashion week. the study highlights the importance of understanding the social dynamics of events such as citayam fashion week, which can help shape the behavior of young people. keywords: phenomenon, dramaturgy, symbolic interaction, impression management, youth, generation z, subculture, citayam fashion week. cite this as: irawan, n., sunarto. & sigit, r.r. (2023). “erving goffman's dramaturgy about the self-existence of youth in "citayam fashion week.” international journal of environmental, sustainability and social science, 4(3), 765 773. introduction citayam fashion week phenomenon was once popular when teenagers in fashionable clothes came to the dukuh atas area in sudirman, central jakarta. there are those who like the creative way of youth expressing themselves through fashion, there are also those who consider youth activities in a place to be disturbing and make the place seedy and can cause traffic jams. teenagers are looking for an identity, and they can find it by watching and following the action at citayam fashion week. this show is usually performed by teenagers who come from the suburbs of jakarta, namely: citayam, bojonggede, and depok as scbd. they come from a lower middle-class family, which shows that what they are doing is against the grain of consumerism and shows off their wealth. citayam fashion week teenagers lost the battle with middle and upperclass teenagers who had entered the city's business space. so “citayam fashion week” is a representation of the lower middle-class youth and becomes part of their new existence in building mailto:irawan.novida@stikomprosia.ac.id 766 urban spaces and forming their own subculture. “citayam fashion week” youth differ from urban youth in that they prefer to buy clothes or buy them at low prices. this is what urban youths criticize, who wear more traditional, industrial-style clothing. “citayam fashion week” teens often dress stylishly, like famous models, and this is what inspired the term “citayam fashion week”. teenagers in the sudirman area who are popular for their street interview content and unique outfits started the “citayam fashion week” event. anyone can take part, no matter where they come from. teenagers want to show that they are part of an up-to-date modern generation. they may choose to dress in a way that shows they are not out of style. for example, the presence of suburban youth in jabodetabek one of jakarta's elite areas can be seen as an attempt to show that they belong to the upper class. citayam fashion week is a new type of cultural event that represents young people's creativity in mainstream culture. this is a public area where they can express themselves freely. the citayam fashion week appearance is part of the formation of a new culture by young people and should be appreciated. “citayam fashion week” is a space where teenagers from jakarta can show off their creative fashion styles. this space has been aided by the internet, which has allowed this subculture to thrive. however, this trend is starting to fade, and, likely, it will eventually disappear. however, this is not the end of the fashion world for these teenagers – they can still use digital media to showcase their creativity and find new ways to be popular. social media has played a big role in “citayam fashion week”, teenagers are using social media to become famous and make money. this trend has also influenced the way “citayam fashion week” is organized and is now a new venue for young people to showcase their creative talents. in addition, the growth of social media and the development of this community has also increased awareness that fashion can be enjoyed by people from all socio-economic backgrounds. based on the description above, the author chose to make a study titled "erving goffman's dramaturgy about the self-existence of youth in "citayam fashion week"". methods this study aims to analyze symbolic interactions, dramaturgy, self-existence in impression management, and communication patterns and determine the communication model of citayam fashion week “citayam fashion week” adolescents. the paradigm in this study is constructivist, and this study uses a qualitative approach to the “citayam fashion week” phenomenon as a subculture in young people's existence in the scbd (sudirman, citayam, bojong gede and depok). (garna, 1999; creswell, 1994; kriyantono, 2015). data collection in this study used observation and in-depth interview techniques to obtain accurate results. the sampling technique used in this study was a combination of nonprobability sampling methods, between purposive sampling and snowball sampling. (neuman, 2003; sugiyono, 2005, p. 53) result and discussion dramaturgy. keywords in dramaturgy theory are show, impression, front region, backstage, setting, appearance, and style (widodo, 2010:178) erving goffman said that social life is divided into "front region" and "back region", the front area refers to social events that show that individuals style or display their formal expression. they are playing their roles on the stage in front of an audience (widodo, 2010:167). from the results of the research description that has been described above, the researcher will discuss erving goffman's dramaturgy about the youth phenomenon "citayam fashion week”. this is evidenced by the role they play, that is front stage and backstage. after conducting an interview with informants can be drawn a conclusion that 767 "citayam fashion week" teenagers are almost everything play stage future well in accordance with his hopes for self-existence. impression management which done covers manipulation symbols such as how to dress, style of language, and attitudes and behavior when they are at the "citayam fashion week" event starting from how they behave when socializing with other friends in the “citayam fashion week”. apart from that, citayam fashion week teenagers also limit their attitude when they are on the front stage. it aims to package their own appearance, and the style of speech they use too at the time it was front stage truly guarded. source: processed from research results 2022 2023 figure 1. front stage model citayam fashion week youth when playing a role on the front stage impression management which done includes manipulation of symbols like wearing of dress, accessories, style of language, as well as attitudes and behaviour that include space the scope of society and family starting from how they behave when socializing with colleagues both at home, school or the surrounding environment. aside from that "citayam fashion week" youth limit their attitude when they are on the front stage, it aims to package their own appearance, and the style of speech they use moment is at front stage truly guarded, so that person other consider that they are figure which come on stage perfectly for confronted other teens in "citayam fashion week" . in front of other teenagers, they truly show figures which are interesting in appearance until said language they are limited to use come on stage perfectly in front of the public and also on social media which they often share. source: processed from research results 2022 – 2023 figure 2. front stage model citayam fashion week youth front stage “citayam fashion week” 1. kendal tunnel 2. sidewalk front & across “janji jiwa coffee shop” 3. zebra cross “janji jiwa coffee shop” 768 they role like an actor in something show drama stage, in matter this condition of acting on a front stage is the audience sees that we are in a performance activity. at that time teenagers tried to play their roles as well as possible so that the audience would understand the objective of the behaviour that they display. behaviour teenagers are limited by concepts show aim to make that show successful and successful that can be accepted by the audience. source: processed from research results 2022 2023 figure 3. back stage model citayam fashion week youth on this backstage, para “citayam fashion week” youth truly play a real role, these teens are not who they are at the time front stage which covers circumstances they. based on the results of interviews with their informants the backstage shows their true character. the backstage behavior of “citayam fashion week” youth is truly shown and nothing limitations that they hide from their character when hanging out with friends playing at home and school. the backstage is a situation where teenagers are backstage, with the condition that there is no audience. so that they can behave freely without care the "scenario" from the director that they have to bring. on the backstage is a situation where they are backstage, with condition that no there is a viewer. so that they can behave freely regardless of how they should behave. on the backstage ”citayam fashion week” youth without thinking draft what will they do to come on stage front, like preparing shirts, pants, hats, shoes, bags, and other supporting equipment for the citayam fashion week event. backstage it was clear that the “citayam fashion week” youth really prepared as much as possible to appear on the front stage. in terms of this young “citayam fashion week” constructs by packaging the appearance according to what he expects. self-display packaging that is made by “citayam fashion week” youth is done only for only when they were at citayam fashion week, not in their life daily. ”citayam fashion week” adolescents in the context of dramaturgy, namely their position or their condition when they are on the front stage and backstage in matter this they own something role which very different. “citayam fashion week” youth perform dramaturgy in the process of their lives, their lives are likened to role play. of course, the role play played by them is customized with objectives they want to achieve before that for their existence so that they can be accepted by other teenagers and also in life in society. is only just to create an impression certain about self they in front of the audience or some other form of appreciation they get from the game role. ”citayam fashion week” youth in study this ability to play different roles in the process of his life, such as from method look, style talk, a method they interact, activity and their routines are executed in two different roles, and they are capable perform these roles concurrently. this is proven by the existing role they play which is stage front and stage behind, where there is diversity appears. ”citayam fashion week” youth come from depok, citayam, and bojonggede. these teenagers dress uniquely and then catwalk on the zebra crossing as if they were models (naim, 2022). the purpose of teenagers is only to entertain themselves, want to express and want to exist in that way. some of the “citayam fashion week” youth are teenagers who drop out of back stage “citayam fashion week” 1. home 769 school, run away from home, don't work, and teenagers who don't get the love of their parents. however, few agree with this perception. most disagree for several reasons, one of which is the way they dress. young girls look more open at "citayam fashion week" . even though it is women who actually have to be covered up, the reality that is happening in “citayam fashion week” is the opposite. young girls confidently wear crop tops, sleeves that only reach their shoulders, and are also tight. not only that, already dressed in tight, short, quirky, and tacky, they then proudly "catwalk" at zebra cross. the action of the “citayam fashion week” youth was then witnessed by many people and went viral. besides that, “citayam fashion week” is a space for expression as well as part of the formation of a new culture carried out by teenagers which should be appreciated. expressing yourself through fashion by utilizing public spaces in the city center is an innovative way as a subcultural choice. most of the “citayam fashion week” teenagers come from lower middle-class families who don't need to look expensive and luxurious, but they dare to appear confident with their eccentric appearance. some of the results of interviews with “citayam fashion week” youth who had reasons for choosing the sudirman area to find entertainment outside the home besides being a lively and comfortable place were that there were still few public spaces in their area for self-expression which caused them to prefer the sudirman area to seek entertainment, "hang out" or just show existence. ”citayam fashion week” youth who come with outstanding outfits, not only come from dki jakarta but many come all the way from suburban areas such as depok and bogor. apart from being a place to "hang out" “citayam fashion week” is also a place for them to create any content that is currently viral on social media. the existence of “citayam fashion week” is a means for teenagers to exist for themselves through fashion. citayam fashion week is a natural phenomenon. this is based on human instincts as social beings to form groups according to certain characteristics and goals (umm public relations, 2022). ”citayam fashion week” teenagers represent their own existence through fashion. they displayed this enthusiasm by "hanging out" while "fighting outfits" in the scbd area. this phenomenon also brings the issue of public space to the surface because the crowd is dominated by teenagers who come from the lower middle class, in contrast to the scbd area which is synonymous with an elite impression. in fact, the area is a public space. everyone has the right to move around in sudirman, even if they don't have a high income. “citayam fashion week” youth gave rise to a new phenomenon there, as a public area to show self-expression and existence. one of the characteristics of youth is the creator of culture and culture "youth culture". the citayam phenomenon has a cultural effect from that culture (gusti, 2022). the emergence of those who use public areas in the city center as a location to show their existence and choose fashion as a new cultural choice is extraordinary because fashion is part of a culture that can be accepted by all levels of society. city space offers a new challenge, namely the opportunity to encourage the formation of a culture following an acceptable culture, namely fashion. the teenagers who compete in fashion street outfits on the streets of the capital city generally come from cities that support jakarta. in fact, they also come from lower-middle-class families which seems to show that what they are doing is against the flow of the cultural phenomenon of consumerism and showing off luxury (flexing) which was shown by content creators. “citayam fashion week” youth are indeed unable to compete with middle and upper youth who have entered the city's business space. so “citayam fashion week” is a representation of middle to lower youth and becomes part of their existence in filling the urban space and at the same time forming urban youth culture. the way they spoofed the name, the way they chose the location, and the way they showed off their 770 clothes were very typical of initial resistance to a metropolis subculture. scbd, which we all know refers to the sudirman center business district—the elite business area on jalan sudirman— changed to sudirman, citayam, bojonggede, depok. this is the right and genuine abbreviation to show the origin of these teenage children. teenagers who without hesitation show off cheap outfits have smacked hedonism on social media which has become a medium for showing off rich teenagers from taking advantage of cyberspace. youth of bogor, depok, bekasi, and tangerang have succeeded in showing what is common, what is ordinary, to be unique and interesting: the fashion show does not only belong to those who are glamorous (haryanto, nur 2022). these youth also use digital media to strengthen their new cultural expression space. this “citayam fashion week” teenager understands that jakarta is a space that can represent attractiveness and increase the audience. these “citayam fashion week” youth made jakarta a space for cultural creation by means of the fashion styles used for competing outfits who chose to use borrowed clothes or buy them at low prices. in contrast to what is done by urban youth who buy branded and expensive goods, this is what forms a criticism of the fashion consumption of urban youth who are trapped in wearing industrial products. there are those who call the action of the “citayam fashion week” youth with flashy outfits the citayam wave, citayam fashion show, or citayam fashion week. all the dreams of teenagers from the outskirts of jakarta want to become viral and famous at this impromptu event. there is an outfit battle featuring the clothing collection that is considered the most attractive, a style battle in sneakers, looking for acquaintances and even trying to find a girlfriend is a separate color behind "citayam fashion week". transit stage. the transit stage is a stage other than the current official stage the actor communicates his messages, ie front stage the moment they act in front audience but also the outside backstage when they prepare the message. the transit stage is a stage between the front stage and the front stage behind which becomes place stopover para “citayam fashion week” youth. transit stage also covers various activity and activities outside before they head to citayam fashion week in scbd. this is where the “citayam fashion week” youth prepare all the equipment from start preparing themselves, change clothes, wash face, making up (grooming) even can become “citayam fashion week” youth casual chat place before going to the front stage. from the results of observations of readiness and interviews, informants before heading to the front stage, namely to citayam fashion week, prepared themselves, change clothes, wash their faces, and make up (grooming) to prepare themselves. 771 source: processed from research results 2022 2023 figure 4. citayam fashion week youth front stage, transit stage, & back stage model impressions management. the existence of self is an effort individual to grow an impression certain in front of a person with a method organize behavior so that person other have the same identity as he or wants. in the process of production identity, there are something considerations carried out regarding the symbol attributes to be used according to and able to support identity which is displayed in its entirety. “citayam fashion week” youth present themselves on the stage front with planning and impression management which includes manner, appearance, and setting which expects an appraisal similar to what he wants. the presence of teenagers in “citayam fashion week” became one form of existence that was pursued and managed in such a way by them. a condition where the claim is the front stage must produce results or create the impression of conformity what which expected. 772 source: processed of research results 2022 – 2023 figure 5. impression management model youth citayam fashion week conclusion based on the research observations described above from the findings of researchers in the field, researchers found differences in the lives of “citayam fashion week” youth when they were on the front stage and when they were back stage. researchers can conclude that basically, everyone will do impression management according to what he wants to be displayed on the front stage, whether it is very inversely proportional to life backstage or there is only a slight difference from him on the backstage. “citayam 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(2022 august 21). citayam fashion week di jakarta viral, dosen sosiologi umm berikan penilaian. retrieved from https://www.umm.ac.id/id/arsip-koran/harianbhirawa/citayam-fashion-week-di-jakarta-viral-dosen-sosiologi-umm-berikanpenilaian.html https://ugm.ac.id/id/berita/22723-citayam-fashion-week-representasi-kaum-muda-menengah-ke-bawah https://ugm.ac.id/id/berita/22723-citayam-fashion-week-representasi-kaum-muda-menengah-ke-bawah https://newsletter.tempo.co/read/1616863/perlawanan-subkultur-citayam-fashion-week https://www.umm.ac.id/id/arsip-koran/kompascom/ramai-fenomena-citayam-fashion-week-sosiolog-umm-beri-tanggapan.html https://www.umm.ac.id/id/arsip-koran/kompascom/ramai-fenomena-citayam-fashion-week-sosiolog-umm-beri-tanggapan.html https://www.kompasiana.com/mumtazahnaim3688/62ebdec53555e471ba28ad97/eksistensi-remaja-ibu-kota-melalui-citayam-fashion-week?page=2&page_images=1 https://www.kompasiana.com/mumtazahnaim3688/62ebdec53555e471ba28ad97/eksistensi-remaja-ibu-kota-melalui-citayam-fashion-week?page=2&page_images=1 https://www.umm.ac.id/id/arsip-koran/harian-bhirawa/citayam-fashion-week-di-jakarta-viral-dosen-sosiologi-umm-berikan-penilaian.html https://www.umm.ac.id/id/arsip-koran/harian-bhirawa/citayam-fashion-week-di-jakarta-viral-dosen-sosiologi-umm-berikan-penilaian.html https://www.umm.ac.id/id/arsip-koran/harian-bhirawa/citayam-fashion-week-di-jakarta-viral-dosen-sosiologi-umm-berikan-penilaian.html 1082 application of the principle of consensuality and its legal implications in electronic contracts at shopee volume: 4 number: 4 page: 1082 1092 bambang sutiyoso1, indah parmitasari2 1,2 faculty of law, indonesian islamic university, special region of yogyakarta, indonesia corresponding author: bambang sutiyoso e-mail: bangyos@uii.ac.id article history: received: 2023-06-21 revised: 2023-07-02 accepted: 2023-07-16 abstract: this study aims to analyze the application of the principle of consensuality in electronic contracts at shopee: and how the legal implications of the application of the principle of consensuality in electronic contracts at shopee. the research method used is normative juridical with a statutory and conceptual approach, using secondary legal data and analyzed with a qualitative descriptive method. the results showed that in electronic contracts at shopee, the principle of consensualism has been applied. in this case, the electronic contract is carried out by means of a click-wrap agreement, namely to determine the agreement in the econtract is when the party receiving the offer "clicks" on the agreement section. econtract in shopee can be said to be an agreement between computer users (users) in interacting with producers or electronic service providers. the application of the principle of consensuality in electronic contracts at shopee, raises several legal implications, namely: 1) the existence of consensualism gives birth to an electronic contract; 2) the enactment of the principle of pacta sun servanda, meaning that the agreed electronic contract is fully binding and therefore must be obeyed; 3) and for the transfer of rights, consensualism must be followed by a material contract (zakelijke overeenkomst), with the concrete form of this material contract being the act of delivery (levering) of the object in question from the seller's hands to the buyer's hands. keywords: application, consensuality principle, electronic contract, shope cite this as sutiyoso, b., parmitasari, i. (2023). “application of the principle of consensuality and its legal implications in electronic contracts at shopee" international journal of environmental, sustainability, and social science, 4 (4), 1082 1092. introduction the development of this digital era is a development that occurs in society in a new life with the internet network, digital devices, digital applications/platforms, and social media, making it easier for all activities and work in various fields in everyday life. technology plays a vital role in various activities of human life, one of which is in the economic field. technology, especially the internet, currently makes it very easy for humans to transact in order to meet their needs. in 2022, it is estimated that there will be 4.9 billion internet users worldwide, including 204 million internet users in indonesia. there were 204.7 million internet users in indonesia in january 2022. the penetration rate of internet users in indonesia reached 73.7 percent of the total population at the beginning of 2022. the data shows that internet users in indonesia increased by 2.1 million (+1.0 percent) between 2021 and 2022. buying and selling using the internet network is called online buying and selling, known as ecommerce. online buying and selling or e-commerce is the process of buying and selling from offering goods and agreeing to buy online using the internet network so that sellers and buyers are not directly face to face or face to face. online buying and selling thus provide convenience to humans to help meet their needs because it can save time without having to come to the store to buy the desired item. mailto:bangyos@uii.ac.id 1083 online buying and selling can be done through various media, both through social media such as instagram and facebook and through a place or digital application specifically for online buying and selling transactions. marketplace is a website or application that provides a place for online business people who want to sell their merchandise. buyers can find various types of goods through the marketplace from online shops. through the marketplace, sellers can freely display their selling items, and buyers can search and select the items they need. various marketplaces exist, including shopee, tokopedia, lazada, blibli, bukalapak, etc. shopee is one of the online shopping platforms that is a medium for meeting sellers and buyers online. shopee was launched 2015 in 7 countries in singapore, indonesia, malaysia, thailand, taiwan, vietnam, and the philippines. you can find many shops in shopee that sell various goods ranging from clothing, electronic devices, food, and more. in addition, shopee users are very numerous; this can be seen based on similar web for app performance data on e-commerce applications in indonesia; shopee has the number of daily active users (dau) or daily active visitors that surpass tokopedia. during december 2021, the number of shopee daily active visitors reached 33.27 million. online buying and selling has become a trend or good habit that has grown due to the impact of technology. a sale and purchase transaction between a seller and a buyer is a legal event, namely a sale and purchase contract, which creates a legal relationship between the seller and the buyer. according to r. subekti, an agreement or contract is an event in which one person promises to another or the two people promise each other to carry out something; from this event, a relationship arises between the two people called "engagement ."therefore, an agreement issues an obligation between the people who make it. contracts made online through electronic media are known as electronic contracts. an electronic contract, according to article 1 point 17 of law number 19 of 2016 concerning the amendment to law number 11 of 2008 concerning electronic information and transactions (from now on referred to as ite law), is an agreement between parties made through an electronic system. a contract is valid if it fulfills the legal requirements of the agreement as stipulated in article 1320 of the civil code, namely agreement, legal capacity, a sure thing, and a halal cause. a contract occurs if there is an offer from one party and then an acceptance from the other party. accepting the offer is a form of agreeing to the contents offered. this is in line with the principle of consensuality, one of the principles of contract law. contract-making must pay attention to and use the principles of contract law. legal principles are a philosophical foundation whose existence is a condition sine qua non for a legal norm in favorable legal rules, which aims to provide proper or appropriate direction according to the law (rechtmatig) regarding using or applying favorable legal rules. the principles of contract law also function as philosophical guidelines or philosophical orientation directions for the formation of legal norms in contracts made by the parties and guidelines in resolving complex contractual legal cases by using an interpretation approach to the legal norms contained in the rules of contract law in force in indonesia and the legal norms contained in the contracts made by the parties themselves. there are principles of contract law, including the principle of consensuality, the principle of freedom of contract, the principle of pacta sunt servanda, the principle of balance, the principle of good faith, and so on. the consensuality principle comes from the latin word "consensus," which means agreement. in making a contract, consensus is required; the parties agree or agree on the agreed performance. the principle of consensuality means that the contract is born or exists since there is an agreement between the parties regarding the subject matter. if the parties have agreed on every contract, it is binding on the parties who make the contract. 1084 the principle of consensuality is fundamental in the contract. consensuality is also known as the principle of "offer and acceptance." a contract arises when there has been consensus or conformity of will between the parties. in other words, the agreement will only exist after the agreement is reached. an agreement may not be made by force, fraud, or mistake as stipulated in the provisions of article 1321 of the civil code. agreement can be made expressly or impliedly, expressly done verbally or by signing a contract document. meanwhile, it can be implied by using codes such as shaking hands, performing actions by paying, or doing what is specified in the contract. in electronic contracts widely used in online buying and selling, one of which is at shopee, the sign, if the buyer agrees, is by clicking the agree button, and the seller processes the order from the consumer. the agreement in the online buying and selling contract at shopee is carried out implicitly. namely, the consumer clicks the checkout button on the shopee application after the buyer has selected the goods, knows about the goods and their prices, and sets the address where the purchased goods will be sent. clicking the checkout button is a form of agreement to what the seller offers. after reaching an agreement, the seller and buyer are bound by legal relations to carry out their respective rights and obligations agreed upon in the contract. online buying and selling provide convenience in transactions. however, several problems arise, such as goods not being sent, goods not according to what is stated in the offer, and difficulty in refunding or returning goods. in 2021, complaints about problems in transactions in e-commerce ranked as the second most complained about, namely 17.2 percent, consisting of online shopping and online transportation. based on the description above, it is interesting to study the application of the consensuality principle and its legal implications in electronic contracts. this is because a contract is born if there is a conformity of will or agreement between the parties. in that context, this research aims to examine and analyze the application of the principle of consensuality in electronic contracts at shopee and the legal implications of applying the principle of consensuality in electronic contracts at shopee. this research is expected to provide a clearer understanding of online buying and selling carried out through various media, based on buying and selling contracts through marketplaces such as shopee, a type of electronic contract. methods this research is normative juridical research, namely a process for finding legal rules, principles, and doctrines to answer the legal content faced. the approach method in this research uses a statutory approach, case approach, and conceptual approach. the research object of this study is the application of the principle of consensuality in electronic contracts at shopee and the legal implications of applying the principle of consensuality in electronic contracts at shopee. the data sources used in this research are secondary data sources consisting of primary legal materials, secondary legal materials, and tertiary legal materials. data analysis is descriptive qualitative by grouping and selecting the data obtained, then arranging systematically and describing by deductive thinking method, which will produce conclusions that will answer the problem formulation in this study. result and discussion application of the principle of consensuality in electronic contracts at shopee. shopee is an online shopping platform that serves as a medium for sellers and buyers to meet online. shopee was launched 2015 in 7 countries in singapore, indonesia, malaysia, thailand, taiwan, vietnam, and the philippines. shopee is a platform tailored to each region that provides customers with an 1085 easy, safe, and fast online shopping experience. shopee also expanded its wings to the american continent, and brazil was the first country to launch shopee in america. online buying and selling has become a trend or good habit that has grown due to the impact of technology. many marketplaces have sprung up in the world; in indonesia, there is more than one marketplace, namely shopee, tokopedia, bukalapak, etc. the marketplace brings together sellers and buyers online or without meeting face to face; both parties only access the marketplace application and conduct online buying and selling transactions. online buying and selling is a legal relationship called a sale and purchase agreement, where the agreement is an electronic agreement or contract. more and more people are using the marketplace to buy and sell because it is based on several reasons. some of the reasons electronic commerce is the choice of business transactions compared to conventional transactions, namely: efficient and effective, product marketing on a global scale, both business to business and business to customer, and the procedure is more accessible with the support of information technology (internet), can be accessed from anywhere (cross-border), payment mechanisms and transactions can be done at any time quickly. the sale and purchase transaction between the seller and the buyer is a legal event, namely the sale and purchase contract, which creates a legal relationship between the seller and the buyer. according to r. subekti, an agreement or contract is an event in which one person promises to another or the two people promise each other to carry out something; from this event, a relationship arises between the two people called "engagement ."therefore, an agreement issues an obligation between the people who make it. contracts made online through electronic media are known as electronic contracts. according to article 1 number 17 of the ite law, an electronic contract is an agreement between parties through an electronic system. agreement and contract are two terms with the same meaning, namely a legal relationship between two or more parties that bind themselves and cause legal consequences. agreement and contract are the same, as in chapter ii, book iii of the civil code (kuhperdata), which equates the term contract with agreement. this can be seen from the title of chapter ii, book iii of the civil code, namely "obligations arising from contracts or agreements." a contract is valid if it fulfills the legal requirements of the agreement as stipulated in article 1320 of the civil code, namely agreement, legal capacity, a sure thing, and a halal cause. a contract occurs if there is an offer from one party and then an acceptance from the other party. accepting the offer is a form of agreeing to the contents offered. this is in line with principle entity, one of the principles of contract law. contract-making must pay attention to and use the principles of contract law. what is called legal principles are general principles contained in legal rules, and general principles are something that contains ethical values. law is a concrete rule about how to act in social life. law is the concretization of legal principles. according to satjipto rahardjo, legal principles are defined as essential truth or fundamental truth because it is through legal principles that ethical and social considerations of society enter the law. thus, legal principles become a source to live the legal system with society's ethical, moral, and social values. legal principles are the broadest foundation for the birth of legal regulation, meaning that legal regulations can ultimately be returned to these principles. legal principles are a philosophical foundation whose existence is a condition sine qua non for a legal norm in favorable legal rules, which aims to provide feasible or appropriate direction according to the law (rechtmatig) regarding using or applying favorable legal rules. the principles of contract law also function as philosophical guidelines or philosophical orientation directions for the formation of legal norms in contracts made by the parties and guidelines in resolving complex 1086 contractual legal cases by using an interpretation approach to the legal norms contained in the rules of contract law in force in indonesia and legal norms that are applicable in indonesia contained in the contract made by the parties themselves. the use of legal principles in contracts is the basis for binding an agreement or contract that has been made. there are principles of contract law, including the principle of consensuality, the principle of freedom of contract, the principle of pacta sunt servanda, the principle of balance, the principle of good faith, and so on. according to ridwan khairandy, the law of agreements recognizes three principles of agreement that are interrelated. the three principles are as follows: 1. the principle of consensual 2. the principle of freedom of contract 3. the principle of the binding force of the contract according to ridwan khairandy, the three principles are interrelated with each other, the principle of consensual (the principle of consensual, het consensual same), the principle of the binding force of the contract (the principle of the binding force of contract, deverbindende kracht van de overeenkomst), and the principle of freedom of contract (principle of freedom of contract, de contractsvrijheid). freedom of contract and consensual are located in the pre-contract period, and the principle of binding force is in the contract execution period. according to tan kamello, the principles referred to in treaty law are the essential principles of treaty law, namely the principle of consensual relating to the birth of the agreement, the principle of freedom of contract relating to the content of the agreement, and the principle of binding force relating to the consequences of the agreement. the consensuality principle comes from the latin word "consensus," which means agreement. in making a contract, consensus is required; the parties agree or agree on the agreed performance. the agreement must be based on the consensus or agreement of the parties agreeing. with the principle of consensualism, the agreement is said to have been born if there is an agreement or conformity of will between the parties who agree. consensus or agreement is a meeting of the wills of both parties. the principle of consensuality means that the contract is born or exists since there is an agreement between the parties regarding the subject matter. if the parties have agreed, every contract is binding on the parties who make the contract. the consensus of the parties, then the agreement, gives rise to the binding force of the agreement, just like the law for the parties to the agreement. this consensual principle is the source of binding agreements, which bind moral and legal obligations that the parties must carry out. in indonesian treaty law, a consensus or agreement is considered invalid if there is a defect of will as specified in article 1321 of the civil code, namely the existence of coercion (dwang), fraud (bedrog), and delusion or delusion (dwelling). in addition, based on jurisprudence, will defects can also be in the form of abuse of circumstances due to economic or psychological advantages. the application of the principle of consensuality to all types of agreements, as consensual is a binding contractual source for the parties to the agre, there have been many kinds of agree have been ents or contracts developed, including an agreement that is carried out online or often known as an electronic contract. an electronic contract is an agreement the parties make using an electronic system. the characteristics of electronic contracts are as follows: 1. electronic contracts can occur remotely, even beyond national borders via the internet; 2. the parties to an electronic contract generally meet face to face (faceless nature), maybe never. a contract is valid if it meets the legal requirements of an agreement in article 1320 of the civil code; besides that, according to article 46 paragraph (2) of government regulation number 71 of 1087 2019 concerning the implementation of electronic systems and transactions, an electronic contract is valid if: a) there is an agreement between the parties; b) performed by a legal subject who is capable or authorized to represent by the provisions of laws and regulations; c) there is a particular matter; d) the object of the transaction must not conflict with the laws and regulations of decency and public order. from the provisions above, it is known that an electronic contract is valid if there is an agreement between the parties. the agreement is a conformity of will and must be expressed explicitly or implicitly. a will must be expressed and cannot be if it is only desired by one party but not conveyed to the other party, so there will be no conformity or meeting of wills. article 4 of uncitral describes e-contracts, namely: "as between parties involved in generating, sending, receiving, storing or otherwise processing data messages, and except as otherwise provided, the provisions of chapter iii may be varied by agreement." based on these provisions, a contract is an agreement or agreement (consensus). agreements in electronic transactions are generally the same but take different forms. uncitral regulates it as "variation by agreement" freedom to determine this agreement is part of the scope of the offer and acceptance process in electronic contracts carried out using electronic networks known as electronic data interchange (edi). an e-commerce transacticonsensualism principle means both parties agree with both parties. this offer and acceptance begin the agreement between the parties concerned. this online offer and acceptance process is similar to the offer and acceptance process in general. the difference is only in the media used; in e-commerce transactions, the media used is the internet. electronic agreements are known as click-wrap agreements. to determine the agreement in an e-contract when the party receiving the offer "clicks" on the agreement section. an e-contract is an agreement between computer users (users) in interacting with producers or electronic service providers. what needs to be considered in the click-wrap agreement is its placement which must be visible to the recipient of the agreement (user). in addition, the offering party must be able to ensure that the receiving party reads the terms of the agreement offered. based on the theory of the occurrence of an agreement, the acceptance theory can be used, that the agreement occurs when the seller who has an online store receives a direct answer from the consumer or buyer. the form of agreement in buying and selling via the internet can be done in several patterns. the methods or patterns used are single click, double click, to three clicks. each has different characteristics. in principle, one party's agreement to the other party's statement has been represented through these three patterns. one example of an electronic contract is a sale and purchase contract through the shopee marketplace. buying and selling through shopee also begins with an offer (offer) and acceptance (acceptance) as a process of agreement. in this case, the offer is that the seller displays the selling item in the shopee marketplace storefront, and the buyer chooses the desired item after that clicks the buy button and then processes for payment until the delivery of goods to the buyer. the agreement or consensus in the online buying and selling agreement is reached implicitly or tacitly. a sale and purchase agreement in shopee is a "click-wrap agreement," which occurs when the buyer and seller agree to make a sale and purchase with the buyer clicking the purchase button. the agreement in buying and selling in shopee occurs by using electronic networks and the internet, without which the buying and selling agreement would not be reached. the agreement in buying and selling in shopee is reached if the buyer accepts the offer given by the seller, marked by the 1088 buyer clicking the "buy now" or "checkout" button; when he has clicked it, legal consequences are born in the form of rights and obligations of the parties. after the buyer clicks the buy now or checkout button, the shopee application electronic system will process further, such as the payment bill that the buyer must pay. the buyer pays the price of the goods, and the seller is then obliged to deliver (ship) the goods purchased by the buyer to the destination address specified by the buyer. such an agreement is a statement of will by tacit or implicit means, namely that the buyer clicks on the purchase and pays the price of the goods, and then the seller delivers the goods. in shopee buying and selling, the agreement is reached by the buyer clicking buy now. before the buyer clicks the buy now button, which means expressing his will to buy, the buyer should read the description of the item information and the terms of purchase provided by the seller in the description or information column. all information about the goods must be given clearly and in a place that is easy to read because this is the obligation of the seller and the right of the buyer, namely the right to information. after reading and understanding the information, the buyer clicks the buy now button as approval. the purchase button is also clearly visible; in shopee, the button is at the bottom of the right. from the analysis above, the principle of consensual has been applied in electronic contracts at shopee. the sale and purchase contract at shopee is carried out through an electronic system; the offer and acceptance process is carried out through the electronic system of the shopee application. the agreement, which is the conformity of the will of the parties, is reached by the seller providing an offer through the seller's storefront in the shopee application and the buyer selecting goods from the storefront and then clicking the buy now button as a form of accepting the offer from the seller. clicking the purchase button is a form of agreement, a feature of electronic contracts. when you have agreed, it creates rights and obligations for the parties that must be fulfilled. in implementing the sale and purchase contract at shopee, there are times when it goes well and others when it does not, such as goods that do not arrive, are mistaken or are not sent. one of the cases occurred was experienced by a consumer who, in early february 2020, made three transactions to buy cosmetic nail polish products along with decorations from abroad with a nominal value of idr 700,000, idr 500,000, and idr 200,000. on february 28, 2020, the transaction with a nominal value of rp 700,000, the status suddenly changed to completed, and the buyer had received the goods, but the buyer had not received the goods. another case is a seller who deceives buyers, as experienced by a consumer who bought electricity tokens through shopee. the buyer bought the electricity token because the price was lower than usual; when the buyer had paid then, the seller sent a 16-digit token number that was supposed to be entered into the electricity meter, but when entered, it failed. when contacting the seller through the chat feature, the seller said that the buyer must click confirmation on the shopee application to use the token, but that is not the case. if the buyer clicks the confirmation button, the money paid by the seller will be sent to the seller by shopee, but because the token cannot be used, the buyer does not click the confirmation button. the incident was then reported to shopee, and the buyer made a refund request, and then shopee returned the funds. the seller experienced the third case, namely the mode of buyers claiming a refund or return of goods because the goods were not suitable or small. this incident was experienced by a seller with a shop account named miraclestore. the buyer engineered an unboxing video, exchanged the contents of the package, and returned used and damaged goods by submitting a claim through shopee. the returned items are different models, colors, and damaged. for this incident, shopee did not follow up seriously and instead returned the funds to the buyer on the pretext that there was no response from the expedition. 1089 in the above cases, the incident occurred after the birth of contractual obligations (rights and obligations) based on the parties' agreement. these cases show that the parties bound by the electronic contract did not implement the contents of the contract as it should have been implemented in good faith. legal implications of the application of the consensuality principle in electronic contracts at shopee. according to the big indonesian dictionary (kbbi), the term implication is the involvement or state of being involved. about the focus of this research, the intended meaning of legal implications is the involvement or linkage of several legal aspects due to the application of the principle of consensuality in electronic contracts at shopee. several legal implications are several legal implications related to the application of the principle of consensuality in electronic contracts at shopee will be described below. consensual gives birth to the existence of electronic contracts. the principle of consensual lies in the pre-contractual period. with consensual, a contract is said to have been born if there has been an agreement or conformity of will between the parties making the contract. with the promise comes the willingness for the parties to perform for each other; there is a willingness to bind themselves to each other. the contractual obligation is a source for the parties to freely determine the contents of the contract with all its legal consequences. based on this will, the parties freely bring together their respective wills. the will of the parties is the basis of the contract. the occurrence of legal acts is determined based on an agreetheal). the contract is formed and born due to the meeting of the wills (consensus) of the parties. contracts can be made freely without being bound by form and do not have to be stated formally but simply through consensus. systems roman legal system,ract is formed if the relevant property is delivered. roman law adhered to the strict rule that all contracts, with some specific exceptions, had to fulfill several requirements before they could be said to have been formed. although there is a tendency to recognize the consensual principle, as a general rule, nudus consensus obligated at that time was considered not applicable. the existence of the principle of consensual can be concluded in the provisions of article 1338 paragraph (1) jo. article 1320 point (1) of the civil code. in these provisions, it is determined that one of the conditions for the validity of an agreement is the agreement of both parties. the consensual principle states that contracts are generally not held formally, but it is sufficient that there is an agreement between the two parties. an agreement is a conformity between the will and the statements both parties make. in the islamic legal system, the position of agreement on a contract is highly upheld, which means that the principle of pacta sun servanda (the promise is binding) is highly respected by sharia law. this is by the word of allah swt, which emphasizes that: "o you who believe, fulfill the contracts." applicability of the principle of pacta sun servanda. the principle of pacta sunt servanda is also called the principle of legal certainty. this principle relates to the consequences of the agreement. the principle of pacta sunt servanda means that the agreement is fully binding and, therefore, must be kept. contract law in indonesia adheres to this principle as stipulated in article 1338 of the civil code. article 1338, paragraph (1) of the civil code states: "all agreements made legally shall apply as law to those who make this article's provisions, the contract's binding force the contract is the same as the law for the parties who agree to it. likewise, judges or third parties must respect the substance of the contract made by the parties as if it were a law. they may not intervene in the substance of the contract made by the parties. the principle of pacta sunt servanda was initially known in church law. in church law, it is stated that an agreement occurs if there is an agreement between the two parties and is strengthened 1090 by an oath. this implies that every agreement between both parties is a sacred act associated with religious elements. however, in its development, the principle of pasta sunt servanda is given the meaning of spectrum, which means that an agreement does not need to be strengthened by oath and formalities. as for the principle of nudes practicum, it is enough to have an agreement. consensualism must be accompanied by a material contract (zakelijke overeenkomst). a contract is already binding on the parties immediately after reaching the agreement. however, this binding power is only limited to the emergence of the rights and obligations of the parties. at that stage, the property rights to the contracted object (e.g., sale and purchase agreement) still need to be transferred. one more stage is needed to transfer property rights, namely a property contract (zakelijke overeenkomst). the concrete form of this property contract is the act of delivery (levering) of the object in question from the hands of the seller to the hands of the buyer. this delivery stage is critical to note because it has specific legal consequences. for example, in a sale and purchase agreement, the goods have not been handed over to the buyer; if the goods are lost or destroyed, then the buyer is only entitled to demand a refund of the price but is not entitled to claim compensation, because legally the property rights to the object have not yet passed to the buyer. this is because there has not been a material contract in the form of delivery of the object to the buyer. conclusion the consensuality principle applies to all types of agreements because consensuality is a binding contractual source for the parties to an agreement or contract, including forms of agreements made online or often known as electronic contracts. the sale and purchase agreement at shopee includes a form of agreement carried out online or often known as an electronic contract. electronic contracts are known as click-wrap agreements. to determine the agreement in an econtract when the party receiving the offer "clicks" on the agreement section. an eisbe said is an agreement between computer users (users) in interacting with producers or electronic service providers. click-wrap agreement placement must be visible to the agreement recipient (user). in addition, the offering party must be able to ensure that the receiving party reads the terms of the agreement offered. that the application of the principle of consensuality in electronic contracts at shopee raises several legal implications, namely: consensual gives birth to the existence of electronic contracts, namely, with consensual, a contract is said to have been born if there has been an agreement or conformity of will between the parties making the contract, including the agreement in the electronic contract at shopee. the applicability of the principle of pacta sun servanda means that the electronic contract that has been agreed upon is fully binding and, therefore, must be kept. contract law in indonesia adheres to this principle as stipulated in article 1338 of the civil code. article 1338, paragraph (1) of the civil code states: "all agreements made legally shall apply as law to those who make them." for the transfer of the right, consensual must be accompanied by a material contract (zakelijke overeenkomst). although a contract is binding on the parties as soon as an agreement is reached, this binding force is only limited to the rights and obligations of the parties. at that stage, the property rights to the contracted object (e.g., sale and purchase agreement) still need to be transferred. one more stage is needed to transfer property rights, namely a property contract (zakelijke overeenkomst). the concrete form of this material contract is the act of delivery (levering) of the object concerned from the seller's hands to the hands of the buyer. 1091 references emerson, j. 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author: fauziah shahab e-mail: zeezeeshahab@gmail.com article history: received: 2023-05-21 revised: 2023-06-18 accepted: 2023-07-16 abstract: along with the development of technology and the internet, mediamorphosis has affected the domain of broadcasting betawi culture, which was initially limited to traditional media such as radio and television, shifting to new media domains such as the internet and social media. this mediamorphosis significantly impacts the promotion, representation, and understanding of betawi culture among the public. this study aims to analyze the mediamorphosis from the broadcasting domain of betawi culture to the domain of new media by paying attention to disruption and changes in the representation and accessibility of betawi culture. the research method used is media analysis, which involves collecting data from various new media sources containing betawi cultural content. the study results show that the morphosis of media from the betawi cultural broadcasting domain to the new media domain has expanded the reach and accessibility of betawi culture. betawi cultural content can now be accessed via digital platforms such as websites, apps, and social media. mediamorphosis changes the way betawi culture is disseminated, accessed, and understood by society and also helps revitalize betawi culture. keywords: mediamorphosis, disruption, betawi culture, revitalization. cite this as shahab, f. (2023). “mediamorphosis of betawi cultural broadcasting domain into new media domain” journal of environmental, sustainability & social science, 4 (4), 1154 1161. introduction the challenges and opportunities that come from an indonesian nation's heritage are because of the nature of the people who are now less concerned about the existence of local culture, especially in the capital city of jakarta, such as betawi culture. betawi culture is unique because it is located in jakarta, the center for various people, tribes, cultures, and other ethnicities that come, live, and develop (purbasari, 2010). as a result of rapid development, population growth, and limited land, the task of the cultural sector has become very complex, so it is feared that it will gradually destroy betawi cultural customs as the core of jakarta's citizens. betawi culture is historically significant because it is diverse, bringing various perceptions, interpretations, and understandings that the indigenous people are pluralistic. they come from a mixture of blood from various ethnic groups and foreign nations. some studies say that betawi culture is influenced by the dutch, chinese, arab, indian, portuguese, and sundanese, which can be seen in the wedding dress and the words in the betawi dialect that have the impression of a chinese dialect. the original betawi community has geographically shifted to the outskirts of jakarta due to the development process as a metropolitan city (rahmawati, 2022). in response to the emergence of many other threats, it is essential to preserve culture. in order to help preserve betawi culture for generations in the era of digitalization, it is confident that the broadcasting domain will occur. broadcasting includes audio or visual communication from a few to an audience/public to convey a message through a specific medium presented to an audience in a scheduled location and period without a reciprocal process from the communicant (achmad, 2020). broadcasting is essential to reach more people to achieve the same goal, one of which is to mailto:zeezeeshahab@gmail.com 1155 preserve betawi culture. this broadcasting process can be done in many ways or with anyone, and when it takes place, there will be a new domain formed from the process. as long as there is a continuous phenomenon of broadcasting media transformation, it has a significant role in accelerating the process of old media domain transition to modern, especially in the discussion of the concept of media osmosis introduced by roger fidler in describing the influence of new technology on old broadcasting domains, such as newspapers, magazines, television, and radio in order to minimize the fear of the presence of new media. the concept of mediamorphosis offers a broadcasting domain with the birth of new communication but does not cause the old domain to die, but continues to develop and adapt to the surrounding situation (wahyuni & nurlimah, 2020). the further meaning of the term mediamorphosis is not necessarily a change for the better but also a radical change resulting in cultural change. mediamorphosis, or the transformation of an old media to another platform, for example, print media to online media, is focused on disseminating information to the public. however, more than that, it can also participate in appreciating and preserving culture. mediamorphosis reflects the shift from traditional media, such as newspapers, radio, and television, to new forms of media, such as the internet, social media, and other digital applications. this transformation occurs in technology and affects how we deliver messages, access information, and interact with media content. in mediamorphosis, new media changes how we consume media and its basic structure and conventions. for example, the internet has democratized the production and dissemination of content, provided direct access to global information, and enabled active participation from individuals in sharing and creating comments. if you pay attention, communication network patterns will be formed due to the long mediamorphosis process. research related to mediamorphosis has been conducted explaining the concept of mediamorphosis by examining the process of development of print media to online media at radar bandung, which has adopted and implemented digital language to create new business diversification and two online media radarbandung.id and bandung.pojoksatu.com (marcelina et al., 2020). several analytical theories can be used: 1. media ecology theory: this theory examines how media influences human interactions with their social, cultural, and technological environments. in the context of the betawi cultural mediamorphosis in the new media domain, this theory can be used to understand changes in the new media ecosystem and how it affects the representation, accessibility, and use of the betawi culture. 2. social construction theory focuses on how the media and society mutually shape meaning, identity, and social perception. in the betawi cultural mediamorphosis context, this theory can reveal how the transformation from the broadcasting domain to new media influences the construction of cultural identity and how society responds to it. 3. media adaptation theory: this theory considers how individuals and society adapt to new media and integrate them into everyday life. in the context of the betawi cultural mediamorphosis, this theory can help understand how the betawi people adapt to new media platforms and content that accommodate their culture. 4. uses and gratifications theory examines how users select and use media to meet their needs and goals. in the context of betawi cultural mediamorphosis, this theory can be used to investigate the motives and motivations of users in accessing betawi cultural content through new media. 5. media convergence theory (media convergence theory): this theory covers the changes in media production, distribution, and consumption due to technological convergence. in the betawi cultural mediamorphosis context, this theory can be used to 1156 analyze changes in infrastructure, cultural practices, and social dynamics that arise through convergent new media. each theory has a unique approach to understanding changes in mediamorphism and its context. epistemology. in this context, epistemology plays a role in assessing the validity of knowledge obtained through digital media. 1. how is betawi cultural information verified, and what are the validity criteria? 2. how can knowledge about betawi culture be known and accessed by the public? in addition, epistemology can also study the impact of mediamorphosis on the understanding and interpretation of betawi culture. does digital media use affect how people understand and relate to betawi's cultural identity? how is the influence of digital media in shaping people's perceptions and images of betawi culture? in the epistemology of broadcasting betawi culture in the digital era, it is also necessary to conduct research and develop new methods for understanding and disseminating betawi cultural knowledge through digital media. it can involve participatory methods such as crowdsourcing and social media analysis studies to explore public perceptions of betawi culture in the digital world. these are some of the points that can be analyzed in the epistemology of betawi cultural broadcasting in the digital era. however, it is also essential to recognize that maintaining betawi culture's plurality, diversity, and integrity is a challenge that must be overcome through a responsible and inclusive approach to mediamorphosis. ontology. ontology in the mediamorphosis of betawi culture in the digital era helps study changes in the construction and interpretation of betawi cultural reality through digital media. this mediamorphosis refers to transforming traditional media (such as television and radio) into digital media (such as the internet, social media, applications, and ott platforms). several important factors must be considered in the mediamorphosis ontology of betawi culture in the digital era. 1. moving from traditional to digital media, how is the reality of betawi culture represented and understood through digital media? 2. how does digital media influence how the public presents, interprets and accesses betawi culture? then, it is also necessary to study how digital media influences changes in betawi culture's definition, identity, and experience. 3. how do digital media expand public accessibility and participation? 4. how does digital media facilitate conversation and exchange of information about betawi culture? 5. how does digital media influence understanding and appreciation of betawi culture within and outside the betawi community? technology in studying ontology mediamorphosis of betawi culture in the digital era. for example, how do digital media recommendation algorithms and systems affect public perceptions and preferences of betawi culture? how do digital interactions such as comments, likes, and shares affect the meaning and appreciation of betawi culture? by studying the mediamorphosis ontology of betawi culture in the digital era, we can better understand cultural changes in the context of digital media and how digital media influences the reality, representation, and interpretation of betawi culture. this research can also help develop broadcasting and cultural preservation strategies in the digital era that consider the changing contexts and irreplaceable cultural materials. axiology. in the context of the mediamorphosis of betawi culture in the digital era, axiology plays an essential role in studying the values associated with broadcasting and the use of digital media in promoting and spreading betawi culture. several factors need to be considered in the axiology of the mediamorphosis of betawi culture in the digital era. 1157 1. how are betawi cultural values reflected in digital media content? 2. how can digital media present and maintain values such as hospitality, cooperation, and attachment to tradition in the context of betawi culture? furthermore, axiology also studies ethics in using digital media in the context of betawi culture. 3. how is mass created in producing and disseminating betawi cultural content in digital media? 4. what are the efforts to maintain the authenticity of betawi culture and respect for the betawi community and cultural heritage in digital media? in addition, axiology considers the social and moral implications of the mediamorphosis of betawi culture in the digital era, 5. how does digital media affect social and moral norms in the betawi community? 6. how can digital media be institutionalized in promoting tolerance, equality, and knowledge of betawi culture among the community? by deepening the axiology of betawi cultural mediamorphosis in the digital era, we can understand and apply cultural values that are important in using digital media responsibly. it can help ensure that the use of digital media in spreading and maintaining betawi culture remains following cultural and universal human values. methods this research refers to several theoretical approaches, such as media ecology theory will describe how new media affects the representation, accessibility, and use of betawi culture. social construction theory is how media and ethnic betawi mutually shape meaning, identity, and social perception. media adaptation theory considers how ethnic betawi adapt to and utilize new media daily. uses and gratifications theory to investigate the motives and motivations of users in accessing betawi cultural content through new media. the descriptive method, which describes a situation or event narratively through stages, such as 1) media analysis involves collecting data from various new media sources that contain betawi cultural content/representation; 2) interviews and surveys to get direct perceptions of changes and dynamics in the mediamorphosis of betawi culture; 3) case studies involve sampling groups or individuals who represent examples of mediamorphosis of the betawi cultural broadcasting domain into new media. at the same time, qualitative data collection uses documentation techniques (collecting data by studying and analyzing documents such as articles, videos, photos, or virtual stages related to betawi culture in new media). literature study (investigating previous research and relevant reviews in the discussion of mediamorphosis). survey (describing betawi culture accessed and consumed through new media online or directly to relevant respondents). case study, jiung band. jiung band is a music group that combines traditional musical instruments with modern musical instruments, and some examples of implementing betawi culture through art and music include: 1. betawi cultural performance: involving a betawi dance group in a jiung band music performance can be a manifestation of the integration of art and music. traditional dances such as bangkok betawi, ondel-ondel, or long can be performed with jiung band music to enrich the artistic experience. 2. incorporation of betawi instruments: jiung band can collaborate and incorporate betawi traditional music instruments such as gambang kromong, flute, rebab, or kendang in their musical arrangements. using these traditional instruments can give a distinctive touch and represent the richness of betawi culture. 1158 3. song lyrics and themes: jiung band can include the lyrics and themes of their songs inspired by stories, customs, or the life of the betawi people. through the lyrics and theme songs, cultural messages and values valued in the betawi community can be conveyed creatively and appreciate the uniqueness of this culture. figure 1. jiung band members combining art and music can be a powerful means of introducing and promoting betawi culture to a broader audience. in implementing betawi culture through jiung band, collaboration, merging elements of traditional and modern betawi culture. data collection technique. data collection techniques to be used in this journal research are: 1. documentation: researchers can collect data by studying and analyzing documents such as articles, videos, photos, or virtual stages related to betawi culture in new media. these documents can provide helpful information about changes in representations of betawi culture in new media contexts. 2. literature study: through literature study, researchers can investigate previous research and reviews relevant to the morphosis of betawi culture into new media. researchers can build a solid theoretical foundation by studying existing research, identifying knowledge gaps, and seeing differences and continuities in betawi cultural broadcasting and new media. the selection of appropriate data collection techniques will depend on the type of research and the nature of the data needed to answer the research questions. more often than not, combining different data collection techniques will provide a more comprehensive understanding of the mediamorphosis of the betawi cultural broadcasting domain into the new media domain. result and discussion definition of cultural arts revitalization. art and culture revitalization is an effort to provide new impetus or refreshment to arts and culture that may have been marginalized or neglected. the revitalization process can involve rediscovering tradition, adapting to current technology and trends, and more active promotion to reach a wider audience. moreover, improve and revive artistic and cultural values in society. 1159 mediamorphosis. mcluhan describes mediamorphosis as a fundamental change in the way we communicate and consume information triggered by developments in media technology. mediaorphosis affects many aspects of life, including communication, business, politics, culture, and society. consequently, we need to adapt to these changes well, understand the vulnerabilities and challenges that arise, and utilize them to positive advantage in our daily lives. the revitalization of betawi culture. in the digital era, several challenges must be faced in preserving betawi culture, including the loss of interest and appreciation; in a digital era that occurs mainly in cyberspace, betawi culture may need to be addressed or marginalized by the more dominant popular culture. the main challenge is maintaining people's interest and appreciation for betawi culture amidst abundant information and entertainment. modernization and changing values, technological improvements, and social changes can alter cultural values. betawi culture needs to remain relevant to the times without losing its essence. this challenge requires creative thinking to integrate betawi culture with digital technology without compromising the culture's identity. lack of access to and understanding of digital technology for some people, especially those who are older and have less interaction with digital technology, it takes time to understand and master the use of digital technology. providing education and training on utilizing digital technology to preserve betawi culture can help overcome this challenge. social media and digital platforms have changed the pattern of content consumption and presentation. the challenge in preserving betawi culture is to find effective ways to present cultural content that is attractive for consumption so that it can reach digital media users. copyright protection and illegal content, in the digital era, copyright protection has become more complex and fragile. guarding against copyright infringement and the spread of illegal betawi cultural content in digital media is another challenge that must be overcome to preserve betawi culture. it takes cooperation from all parties, including the government, communities, artists, and related institutions, to promote, protect, and preserve betawi culture in the digital era. it could include education, the development of digital platforms that focus on betawi culture, copyright protection arrangements, and innovative content that combines cultural wealth with digital technology. culture revitalization is an effort to give new impetus or refreshment to arts and culture that may have been marginalized or neglected. it aims to regain interest and appreciation for these arts and cultures and ensure their sustainability amidst changing times and an evolving social environment. revitalizing can involve revisiting traditions, adapting to current technology and trends, and promoting more actively to reach a wider audience. enhance and revive the values of arts and culture in society by preserving and developing existing cultural heritage and adding value to society through diverse and relevant cultures. betawi cultural revitalization is an effort to revive and preserve the decadent and unique betawi traditional culture. it is done with the aim that betawi culture continues to develop and remain relevant amid changing times. some steps can be taken to revitalize betawi culture, including increasing betawi people's understanding and awareness of their own culture through education programs and cultural campaigns. it can be done through learning in schools, cultural centers, and public campaigns to introduce and appreciate betawi culture. preservation efforts can be made by documenting, maintaining, and improving various aspects of betawi culture, such as dance, traditional music, fine arts, traditional clothing, and the daily life of the betawi people. with these efforts, betawi culture can be kept alive and preserved. revitalising betawi culture can also be done by developing new art and creativity inspired by betawi culture. for example, combining traditional and contemporary elements creates new works of art that attract and arouse public interest, whether in the form of performing arts, fine arts, or new media arts. revitalizing betawi culture also requires cooperation between the government, communities, artists, academics, and cultural actors. by 1160 working together, revitalization measures can be more coordinated and strengthen betawi's culture. revitalizing betawi culture is a commitment to maintain and value a culture that has existed for centuries by preserving and developing betawi culture; we can celebrate this rich heritage and pass it on to future generations. mediamorphosis to preserve betawi culture. mediamorfosis can be an effective tool in preserving betawi culture. through the use of digital technology and the transformative power of media, mediamorfosis can help revive and expand betawi culture's influence. here are some ways mediamorfosis can be used to preserve betawi culture: 1. introducing betawi culture digitally: digital media such as websites, blogs, videos, and social media platforms can be used to introduce and educate people about betawi cultural traditions, dance, music, and language. this digital content can include information, tutorials, documentaries, or interviews with betawi cultural figures. it helps to expand the reach and accessibility of betawi culture to a broader audience. 2. development of betawi culture-based apps and games: mediamorfosis can create betawi culture-based apps or games. this technology allows people to learn more interactively about betawi culture or engage in cultural elements such as betawi language, dance, or music. it makes the learning experience more exciting and relevant for the younger generation. 3. collaboration of betawi culture with modern media: in mediamorphosis, betawi culture can collaborate with modern media such as film, music, digital art, and performance art. this collaboration can create unique and innovative artworks that combine traditional elements with modern technology. it can attract interest and appreciation from the youth and the international public. 4. digitisation of betawi cultural archives and content: mediamorfosis can also be used to preserve and maintain digital archives of betawi culture. digitization of manuscripts, song recordings, images, traditional fine arts, and the like makes it easier for future generations to access and use. it is an essential step in preserving betawi's cultural heritage. the application of mediamorphosis in preserving betawi culture is about creativity and adaptation in the face of changing times. by integrating digital technology into our efforts to preserve betawi culture, we can broaden the impact, reach a more comprehensive generation, and keep betawi culture alive and relevant in the modern era. take an example study on jiung band as one of the music groups that blends traditional musical instruments with modern musical instruments, and some examples of the implementation of betawi culture through art and music include (figure 1). 1161 figure 1. jiung band betawi cultural performance: involving betawi dance groups in jiung band music performances can embody the integration of art and music. traditional dances such as bangkok betawi, ondel-ondel, or long can be presented with jiung band music to enrich the artistic experience. incorporation of betawi instruments: jiung band can collaborate and incorporate traditional betawi musical instruments such as gambang kromong, suling, rebab, or kendang in their musical arrangements. using these traditional instruments can give a distinctive touch and represent the richness of betawi culture. lyrics and song themes: jiung bands can include lyrics and themes in their songs inspired by the betawi people's stories, customs, or lives. through lyrics and song themes, cultural messages and values valued in betawi society can be creatively conveyed and appreciate the uniqueness of this culture. combining art and music can be a powerful means to introduce and promote betawi culture to a broader audience in implementing betawi culture through the jiung band, collaboration, and merging traditional and modern betawi cultural elements. conclusion the broadcasting domain of betawi culture underwent significant changes in its representation, accessibility, and use when it shifted to new media. in this mediamorphosis, it is seen that new media, such as the internet and social media, have enabled wider dissemination and access to betawi culture. betawi cultural content can now be accessed through various digital platforms like websites, messaging apps, and social media. new media also provide opportunities for the public to actively participate in promoting and preserving betawi culture through interactive features such as comments, likes, and shares. however, there are several challenges faced in this mediamorphism. one of them is the risk of distortion or adjustment of betawi cultural content to meet the demands of the new media market. mediamorfosa has excellent potential in promoting and preserving betawi culture in the digital era. by utilizing emerging technologies, media players, betawi cultural communities, and other stakeholders can design strategies and actively ensure the responsible use of new media aligned with betawi cultural values. it is concluded that the success of this mediamorphosis depends on a thoughtful approach to challenges that capitalizes on opportunities. it will help promote and preserve authentic and relevant betawi culture in the digital age despite the uncertainty of evolving technology and media trends. references achmad, z. a. (2020). review buku: mediamorphosis: understanding new media by roger fidler. in kriswibowo, a. & nawangsari e. r. (eds.), potret masyarakat dan kebijakan pemerintah dalam menghadapi tantangan pandemi covid-19. surabaya: penerbit prodi administrasi negara upn veteran jawa timur. marcelina, y., muchtar, k., & rosyidi, i. (2020). mediamorfosis radar bandung. jurnal komunikatif, 9(1), 34-50. purbasari, m. (2010). indahnya betawi. humaniora, 1(1), 1-10. https://doi.org/10.21512/humaniora.v1i1.2142 rahmawati, s.n. (2022). pelestarian perkampungan budaya betawi: dari condet ke srengseng sawah. jurnal artefak, 9(2), 113-120. https://doi.org/10.25157/ja.v9i2.7537 wahyuni, r.p. & nurlimah, n. (2020). mediamorfosis di era digital. prosiding jurnalistik, 6(1), 18-22. https://doi.org/10.21512/humaniora.v1i1.2142 https://doi.org/10.25157/ja.v9i2.7537 526 establishment of supervisory institutions as an effort to fulfill child support rights due to divorce volume: 4 number: 2 page: 526 533 ummu salamah1, thohir luth2, rachmi sulistyarini3, dhiana puspitawati4 1,2,3,4faculty of law, brawijaya university, malang, indonesia corresponding author: yanuar ramadhan e-mail: oemu.salamah@gmail.com article history: received: 2022-12-28 revised: 2023-01-23 accepted: 2023-03-16 abstract: the responsibility of parents to fulfill children's rights must still be carried out even if the parents are divorced. law number 1 of 1974 concerning marriage explains that the father is responsible for all rights to provide for the child. however, often the father is negligent in fulfilling his obligations even though there has been a judge's decision in court. in the realm of the court, a request for execution can be made in fulfillment of child support costs if the father/exhusband is negligent, but this execution takes work. the purpose of this study is to analyze the urgency of establishing a supervisory institution as an effort to fulfill child support costs due to divorce. this research method is normative law with statutory approaches, conceptual approaches, and comparisons originating from legal materials, which are processed and analyzed with the study's results. keywords: children's rights, board of trustees, child support, divorce, policy cite this as: salamah, u., luth, t., sulistyarini, r., & puspitawati, d. (2023). “establishment of supervisory institutions as an effort to fulfill child support rights due to divorce”. international journal of environmental, sustainability, and social sciences, 4 (2), 526 – 533. introduction fulfillment of the fundamental rights of children is an integral part and is the implementation of the fulfillment of human rights. in the united nations convention on the rights of the child, which was declared on november 20, 1989, children's rights are grouped into 4 categories, namely: the right to live, the right to grow and develop, the right to receive protection, and the right to participate. from an islamic perspective, children's human rights are a gift from god that must be guaranteed, protected, and fulfilled by parents, family, society, government, and the state (ansari, 2007). wahbah al-zuhaili (1984) argued that children's rights include five things, namely; (1) nasab (personal identity); (2) radha'ah (breastfeeding); (3) hadhanah (parenting and maintenance); (4) wilayah (trusteeship), and (5) nafaqah (cost support). parental responsibility for fulfilling children's rights will still have to be given even if the parents are divorced. regulations for the fulfillment of children's rights as a result of divorce are enacted in article 41 letter (b) of law number 1 of 1974 concerning marriage, which reads, "as a result of the breakup of a marriage due to divorce, the father is responsible for all the maintenance and education costs needed for the child; if the father is, in fact, unable to fulfill this obligation, the court may determine that the mother must share the costs. however, many fathers are still negligent in paying child support due to divorce and do not heed court decisions that have permanent legal force. meanwhile, if an execution request is made, it is pretty challenging to be implemented. the complexity of the formal procedure for executing requests for child support and the high costs of execution, compared to the total value of child support determined by the panel of judges per month, is very disproportionate. therefore, there are many decisions containing child support that cannot be enforced, and are worthless, because they do not bind the defendant (father) to implement them in an orderly manner for the sake of the survival of children who are victims of their parent's divorce. many of mailto:oemu.salamah@gmail.com 527 the defendants (fathers) are still aware of their responsibility to provide a living for their children every month, but not at the amount stipulated in the verdict handed down by the religious courts. in the end, it is his ex-wife (the child's mother) who has to work hard and earn a living to meet her child's needs, while the father feels free from responsibility for the survival of his children. moreover, most of the child's father is preoccupied with life with their wife in their new household. in response to this, it is necessary to reform the law so that children do not become victims of neglect by their divorced parents. experts put forward various ideas to fulfill children's rights, including implementing the dwangsom institution (basir, 2015) and guaranteeing the father's assets (choiri, 2015). in many developed countries such as the united states, britain, australia, and new zealand, matters of family support, especially child support, which are referred to "child support", have undergone many changes by providing full support to the interests of the child as stipulated in the united nations convention on the rights. of the child (uncrc) in 1989 (roslina et al., 2017). this renewal effort was later followed by other countries such as australia, the united kingdom, and new zealand. this change has had a very good impact not only on the implementation of court decisions but these countries have also transferred all child maintenance matters from the handling of courts to an institutional or agency-based system that plays a role in determining aspects of the value of living for children, the amount of child financing and implementation of living needed for children (roslina et al., 2017). in malaysia, to overcome the problem of child support rights due to divorce, an institution was formed called the family support division (bsk) was formed in 2007. del boca and daniela, in their paper entitled "mothers, fathers, and children after divorce: the role of institutions," emphasized that the existence of supervisory agencies can provide interventions to reduce the negative impact of divorce on children's welfare, both in the form of child maintenance costs and also child custody (del boca, 2002). based on this description, the researcher conducted a study entitled "establishment of supervisory institutions as an effort to fulfill child support rights due t-o divorce” methods this research is normative legal research that examines laws and regulations in a coherent legal system. the study of normative law can provide juridical arguments when there is a void in norms. data collection techniques were carried out by studying the literature on legal materials, both primary legal materials, secondary legal materials, and tertiary legal materials, then analyzed qualitatively using benchmarks derived from the legal theory of justice and expediency in finding new ideas to protect children as a result of divorce his parents. as legal research and in accordance with the unique character of legal science as well as the substance of the problems and legal issues that will be studied in this study, the approaches used are statutory, conceptual, and comparative approaches (marzuki, 2009). result and discussion arrangements for fulfilling child support due to divorce. the fulfillment of children's fundamental rights is an integral part and implementation of the fulfillment of human rights. arrangements for fulfilling children's rights as a result of divorce are regulated in article 41 letter (b) of the marriage law number 16 of 2019 junction number 1 of 1974, which reads, "as a result of the breakup of a marriage due to divorce, the father is responsible for all maintenance and education expenses incurred." children's needs; if it turns out that the father is unable to fulfill the obligation, the court can determine that the mother must bear the costs. 528 according to soemiyati (2007), if there is a divorce due to marriage, the mother or grandmother has the right to take care of the child from that marriage and so on. however, financing the child's maintenance, including the cost of his education, is the father's responsibility. a similar opinion was expressed by hilman hadikusuma (2007), the father is responsible for all the maintenance and education costs needed by the child after the breakup of the marriage due to divorce. suppose it turns out that the father cannot carry out his obligations to pay for the child's maintenance and education. in that case, the court can determine that the mother is also responsible for paying for the child's maintenance and education. the father bears the costs of raising children (until they reach adulthood or stand alone, work/earn income, or children get married). the father's obligation to finance remains the responsibility even though the child's maintenance is not his. the father still has to pay for the child's living (ernaningsih & samawati, 2008). taking into account the explanations of several divorce law experts as described above, it can be understood that article 41 letter (b) of law number 1 of 1974 is a normative form of the state's efforts to protect the rights of children after their partner's divorce. parents, based on the function of the rule of law, which recognizes and protect human rights. sudarsono (1991) explained more in-depth that children have the right to receive care and education from both parents. the mother and the father of the child are obliged to care for and educate the children/children they acquired during the marriage. divorce that occurs will not change the relationship status of the child and his parents. parents are still obliged to care for and educate their children until the child is married or can stand alone. the right to be cared for refers more to meeting physical needs. children have the right to be cared for by their physical members by both parents. the compilation of islamic law emphasizes the importance of protecting children who are victims of divorce to obtain care and maintenance rights as stipulated in article 105 that in the event of a divorce: caring for children who are not yet mumayyiz or who are not yet 12 years old is the mother's right; mumayyiz child maintenance is left to the child to choose between his father or mother as the holder of his maintenance rights; and his father bears maintenance costs. the obligation of parents towards their children is strengthened by the provisions of law number 23 of 2002, as amended by law number 35 of 2014 concerning child protection. article 26, paragraph (1) states that parents are obliged and responsible for caring for, nurturing, educating, and protecting children. suppose a father neglects his obligation to provide for his child, which called neglect. in that case, he can be prosecuted criminally, as confirmed in chapter xia prohibition article 76 b "everyone is prohibited from placing, allowing, involving, ordering to involve children in a state of abuse and neglect". furthermore, article 77b explains that "everyone who violates the provisions referred to in article 76b shall be punished with imprisonment for a maximum of 5 (five) years and/or a fine of up to rp. 100,000,000.00 (one hundred million rupiahs)." the provisions in the substance of the law above show that a father's responsibility towards his child cannot be dropped even if the two of them divorce or remarry. then it can also be understood that if the child is not yet an adult, then child care is the mother's right, but the costs are borne by the father (ali, 2006). thus, even though the child is immature and his care is under the mother's authority, everything related to costs is entirely the father's responsibility. article 9 paragraph (1) law number 23 of 2004 concerning the elimination of domestic violence states that: "every person is prohibited from abandoning people within the scope of his household, even if according to the law that applies to him, or because of an agreement or engagement he is obliged to provide life, care for, or care for that person ". 529 thus if this article is related to article 41 letter (b) of law number 1 of 1974 concerning marriage, then a father who is not responsible for the maintenance and education (support) costs needed by his child can be categorized as having committed an unlawful act. neglect of their children, as stipulated in the provisions of article 9 paragraph (1) of law number 23 of 2004 concerning the elimination of domestic violence. it is further stated in article 49 letters a and b of law number 23 of 2004 concerning the elimination of domestic violence that criminal threats for the father's negligence of the obligation to provide for children after a divorce or referred to as neglect as referred to in article 9 paragraph (1) and paragraph (2) of this law is punishable by imprisonment for a maximum of 3 (three) years or a fine of up to rp. 15,000,000. (fifteen million rupiah). it shows a correlation that if it is proven that there has been an act of negligence regarding post-divorce maintenance obligations for children who are considered neglected, then they can be prosecuted civilly, and they can also be prosecuted criminally. the provisions in the substance of the law above show that a father's responsibility towards his child cannot be released even if the two of them divorce or remarry. then it can also be understood that when children are immature, parenting is their motivation. problems in fulfilling children's livelihood rights due to divorce. the problem of nonfulfillment of living rights after divorce can be classified into two things: first, lawsuits for child maintenance rights are not filed simultaneously with divorce lawsuits, so judges cannot map out the fulfillment of living rights for children who are victims of divorce. secondly, in a divorce suit, the determination of custody and child maintenance rights is requested, but the parents the father tend to ignore the judge's decision. in the first aspect, the supreme court issued a circular letter of the supreme court (sema) number 4 of 2016 concerning the enforcement of the formulation of the results of the 2016 supreme court plenary chamber meeting as a guideline for the implementation of duties for the court, at point 5 it is explained that "religious courts can ex officio determine the child's maintenance to his father if the child is in the care of his mother as stated in article 156 letter (f) compilation of islamic law" (choiri, 2017). ex officio means that because of his position, the judge can decide cases outside the petite as an effort to provide legal protection and justice for women and children (arto, 2017). it means that in the case of a judge granting a divorce proposed by the parents. at the same time, as a result of the marriage, the judge finds that there are immature children. the judge is justified in digging into other facts about the father's work or ability and considering the child's living expenses or maintenance, which is determined to be the father's responsibility. the judge sentenced the father to pay the child's maintenance to the mother, who looked after the child. thus, in terms of fulfilling the child's maintenance rights as a result of divorce, the judge is justified in violating the "ultra petitum partium" doctrine as referred to in article 178 paragraph (3) hir/ article 189 paragraph (3) rbg (choiri, 2017). the second problem is that in a divorce suit, the stipulation of custody and child maintenance rights is requested, but the parents the father need to pay more attention to the judge's decision. based on the research results of stijn van huis from the vollen hoven institute university of leiden in the netherlands at the cianjur religious court, west java, in 2010, regarding the execution of decisions from the religious courts in indonesia, there is a serious problem with women's access to the acquisition of child support rights after divorce, even though a woman has struggled to win his case in court. however, it turned out that the court's decision could not be upheld (huis, 2015). in the research report on the preliminary assessment of issues in the execution of civil case decisions in indonesia, it was found that obstacles to execution in family cases, as the author stated at the beginning of this article, were because; first, there is no mechanism capable of ensuring the 530 payment of the child's maintenance and/or wife's maintenance by the defendant; and second, there is no mechanism binding a third party (the institution where the respondent works) to ensure the execution of the payment of living expenses by the absent respondent (jebabun et al., 2018). policy regulating the establishment of oversight institutions as an effort to fulfill the living rights of children due to divorce. if you look at the description above, it can be concluded that the state, as the rule of law, has tried to provide protection for children and provide legal certainty for children to obtain their rights as human beings, fulfillment of their welfare after the divorce of their parents. however, in reality, many children still need to receive their rights as stipulated in the law, even though the judge's decision in a divorce case or a hadhanah case states that the father must provide maintenance rights for his child. to protect children and also realize children's welfare, children who experience conflict due to their parents' divorce must be monitored to ensure that the survival of these children is guaranteed as mandated by the 1945 constitution. in several countries, such as malaysia, australia, and america, separate institutions are prepared for children who are victims of divorce to monitor whether their parents can guarantee the child's survival and fulfill the child's fundamental rights. it is done so that children can be guaranteed their survival, and parents are also responsible for their obligation to continue to provide for their children. based on research conducted by resti hedi juwanti with the title post-divorce child support in the decision of the indonesian religious court and the malaysian sharia court in the perspective of jurisprudence and human rights in 2018, that the provisions concerning post-divorce children's rights in terms of hadhanah and living for muslims in the partnership area kuala lumpur the applicable islamic family law is the 1984 islamic family act (federal territories) deed. this deed has specific provisions regarding child maintenance rights listed in sections 60 to 80 (juwanti, 2018). in the deed, it can be seen that the power of the court or judge through a court decision has an important role in guaranteeing legal certainty as to who is the person who can be responsible for providing maintenance up to the consideration of the level of income that must be given. provisions regarding the child's right to support through a court decision or the court's proxy are detailed and regulated by the state through the deed. if a person whom the court has appointed refuses to provide maintenance, then the court can be sued for arrears of living expenses as a debt that must be paid from his inheritance (section 69) (juwanti, 2018). the two countries mentioned above also have child support agencies, baitu mal in malaysia and csa (child support agency) in australia. the existence of this institution can be responsible for ensuring the fulfillment of children's livelihood as part of efforts to provide protection and justice for the survival of children. meanwhile, in indonesia, people who feel they are not getting protection and justice can only complain about their problems to social institutions that handle children's and women's problems, such as the indonesian child protection commission (kpai) and the national commission on women or others. even now, in indonesia, a community has been formed with the name single moms indonesia. it consists of single mothers who finance the needs of their children without any responsibility from the father as someone who is obliged to provide for their children. compared with the child maintenance rules in indonesia, whether contained in the marriage law number 1 of 1974 or in the islamic law compilation with arrangements for providing maintenance in the two countries, according to the author, existing laws still need to accommodate. they are still far behind in addressing the problem of child maintenance, which means that there has been a legal vacuum (rechstavacuum) where the arrangements for fulfilling the child's maintenance should be regulated in more detail to be able to provide legal certainty and guarantees 531 to children that must be obtained as a result of their parent's divorce. government regulations can regulate these detailed arrangements to complement existing regulations. this legal vacuum results in the loss of access to justice for children in obtaining their human rights. as stated in the elucidation of the child protection act, the state upholds human rights, including children's rights which are marked by the guarantee of protection and fulfillment of children's rights in the 1945 constitution of the republic of indonesia and several provisions of laws and regulations. invitations, both national and international. these guarantees are strengthened through the ratification of international conventions on the rights of the child, namely the ratification of the convention on the rights of the child through presidential decree number 36 of 1990 concerning the convention on the rights of the child. in the qur'an, the concept of justice has various meanings, one of which is the word 'adl which means 'paying attention to individual rights and giving those rights to each owner. this understanding is defined as 'putting something in its place or 'giving the other party its rights through the closest path'. the opponent is 'tyranny', i.e., this violation is mentioned in qs. al-an'am [6]: 152, "and when you say you should act fairly even though he is [your] relative". understanding adl like this gives rise to social justice (shihab, 1996). quraish shihab emphasized that humans who intend to emulate god's righteous nature after realizing god's justice are required to uphold justice even towards their families, parents, and themselves, even towards themselves, namely by placing their lust and anger as a prisoner. must follow the dictates of reason and religion, not make masters who direct reason and demand religion. because if so, he would not apply 'adl, namely placing something in its proper place (sahabuddin et al., 2007). based on the cases the author traced, the neglect of children's rights due to divorce is due to the parents' incompetence. in this case, the most important is the father. in the law on fathers and marriage, the mother can fulfill the child's rights if she cannot afford it. however, sometimes the mother has economic difficulties meeting her children's needs. in many cases, in the end, a mother is willing to sell herself to meet the child's needs. -his son. sociologically, most women are responsible for caring for their children. they will be willing to do anything to be able to finance their children's needs. therefore, the state should also have a role in this matter as stipulated in the child protection act number 23 of 2002 which was amended into law 35 of 2014 concerning child protection about the obligations and responsibilities of the state and government which are formulated: article 21: the state and government are obliged and responsible for respecting and guaranteeing the human rights of every child without distinction of ethnicity, religion, race, class, gender, ethnicity, culture, language, the legal status of the child, order of birth of the child and physical and/or mental condition; article 22: that the state and government have the obligation and responsibility to provide support for facilities and infrastructure in the implementation of child protection; article 23: (1) the state and government guarantee the protection, maintenance, and welfare of children by taking into account the rights and obligations of parents, guardians or other people; (2) the state and government supervise the implementation of child protection. based on this law, the state's roles and responsibilities are clear regarding child protection. therefore, according to the author, forming a supervisory agency and guarantor of children's rights is necessary. this supervisory agency and guarantee for children's rights can have a strategic role in realizing the welfare of children, not only children who are victims of divorce but also children who experience conflict both within their household and due to other factors. the supervisory and guarantee agency for the rights of the child will function as a supervisor who can monitor the level of compliance of the father in carrying out the judge's decision 532 to fulfill the child's maintenance rights due to divorce. furthermore, it can also regulate guardianship issues if the child's parents are not in a condition, then based on a court decision, there is a guardian appointed to be able to fulfill maintenance rights and custody rights for divorced people whether they are divorced or divorced, this is done to avoid there is the neglect of children. guidelines for guardianship are based on the marriage law, a compilation of islamic law, and the child protection act. suppose in the guardianship. no one is deemed capable of fulfilling the right to provide for the child. in that case, the state and government are responsible for guaranteeing the child's rights as stipulated in law number 23 of 2002 in conjunction with number 35 of 2016 concerning child protection. the existence of this supervisory agency can fill legal settlements in regulating rights and obligations between parents and children due to divorce so that there is legal certainty and can provide legal protection to children based on the principle of the best interests of the child. conclusion based on the description above, it can be interpreted that children often become victims of parental conflicts resulting in divorce. in marriage law, the consequences of divorce have been regulated, so the father is still obliged to fulfill the right to provide for his child. however, the father is often negligent even though a judge's decision has permanent legal force. so, the mother, as a woman, has to consider financing for her children and take care of them. therefore, to ensure that the judge's decision can be implemented, it is necessary to have a supervisory institution that aims to oversee the level of the father's compliance in implementing the judge's decision in fulfilling the child's living rights as a result of divorce and can also be helpful as a strategic institution in protecting children's rights. conclusion based on the description above, it can be interpreted that children often become victims of parental conflicts which result in divorce. in marriage law, the consequences of divorce have been regulated, so the father is still obliged to fulfill the right to provide for his child. however, the father is often negligent even though a judge's decision has permanent legal force. so it is the mother as a woman who has to consider financing for her children and take care of them. therefore, to ensure that the judge's decision can be implemented, it is necessary to have a supervisory institution that aims to oversee the level of the father's compliance in implementing the judge's decision in fulfilling the child's living rights as a result of divorce and can also be helpful as a strategic institution in protecting children's rights. references ali, z. 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(1991). hukum kekeluargaan nasional. pt. rineka cipta. https://badilag.mahkamahagung.go.id/artikel/publikasi/artikel/sema-4-2016-hadiah-besar-ketua-kamar-agama-bagi-perlindungan-hukum-terhadap-anak-korban-perceraian-di-indonesia-10-1 https://badilag.mahkamahagung.go.id/artikel/publikasi/artikel/sema-4-2016-hadiah-besar-ketua-kamar-agama-bagi-perlindungan-hukum-terhadap-anak-korban-perceraian-di-indonesia-10-1 https://badilag.mahkamahagung.go.id/artikel/publikasi/artikel/sema-4-2016-hadiah-besar-ketua-kamar-agama-bagi-perlindungan-hukum-terhadap-anak-korban-perceraian-di-indonesia-10-1 https://doi.org/10.2139/ssrn.300644 https://openaccess.leidenuniv.nl/handle/1887/35081 1055 the effects of africa's infrastructure crisis and its root causes volume: 4 number: 4 page: 1055 1067 xolani thusi1, victor h mlambo2 1university of limpopo 2university of johannesburg corresponding author: xolani thusi e-mail: xolani.thusi@ul.ac.za article history: received: 2023-06-21 revised: 2023-07-02 accepted: 2023-07-17 abstract: the development and expansion of any continent's economy is mostly dependent on the availability of world-class infrastructure capable of attracting international investors. the development and expansion of africa's infrastructure is imperative; hence this will improve the african economy. the development and expansion of infrastructure improves the economy, resulting in many economic prospects for the inhabitants of any continent. however, in africa, infrastructure development, investment, and preservation are among the lowest in the world. infrastructure development will not only attract foreign investment and business, but it will also enhance trade between countries within the region. trade between countries within the region is also heavily impacted by poor infrastructure investment in the continent, this puts much limit economic prospects within the region. this is a major concern; thus, africa has several deficiencies in transport, telecommunications, water, health, and education infrastructures, all of which are crucial for africa development. this is one of the main reasons why africa has the highest levels of unemployment, poverty, food insecurity, migration, and poor education and health care systems. the author contends that investments and development in the african regional infrastructure are relatively low. this is a major barrier to regional economic development since the development of the region's economy relies on the development of infrastructure. this is unfortunate; hence, the region economy already lacks capabilities to provide the people with economic opportunities. a qualitative method was used to investigate what is preventing infrastructure development in africa and what this means for africa as a developing continent. keywords: africa, development, economy, government, infrastructure, investment cite this as: thusi, x., mlambo, v.h. (2023). “the effects of africa's infrastructure crisis and its root causes” international journal of environmental, sustainability, and social science, 4 (4), 1055 1067. introduction the foundation of development is infrastructure. adequate infrastructure is a crucial component of a setting that encourages investment and provides a living, and it fosters economic development, reduces poverty, and improves the provision of health and other services (mitullah et al.,2016). africa’s economic progress is hampered by a lack of infrastructure development. the lack of infrastructure in africa is an indication of unrealized productive potential and a great investment opportunity. if there is an unmet need for infrastructure, it remains a major barrier to conducting business in most african nations, reducing company productivity by around 40% (chakamera& alagidede,2018). according to mahmoud et al., 2022 infrastructure development is critical to encouraging growth and alleviating poverty. however, in africa, inadequate infrastructure remains a stumbling block to long-term growth. developing africa's transport, electricity, water and telecommunications infrastructure will be vital for governments to achieve long-term economic growth. africa's infrastructure projects are severely underfunded, and nothing has been done lately 1056 to close the massive financial gap. furthermore, infrastructure is critical for development. dethier (2015) alluded to that many african nations are impoverished and unable to organize resources to improve infrastructure. when resources are mobilized, they are often spent very inefficiently. many governments, confronted with conflicting priorities or challenging budgetary conditions, simply do not or cannot invest the resources required to achieve desired levels of access or quality. according to jerome (2011), africa's infrastructure is still far behind worldwide norms in terms of quantity and quality, despite the perception that efficient infrastructure is a crucial component for economic progress, the elimination of poverty, and the achievement of the millennium development goals (mdgs). azolibe & okonkwo (2020) concurred that adequate and effective infrastructure not only enhances people's quality of life, but also encourages fast industrialisation. the building of infrastructure in africa is essential for promoting economic growth and improve the quality of life of africans. it makes a substantial contribution to human progress, eradicating poverty, and achieving the sustainable development goals. abuka (2005) indicated that a crucial part of the investment climate is the infrastructure. one of the main obstacles to economic progress in africa is the poor state of its transportation infrastructure, including its roads, rails, ports, airports, electricity and telecommunications systems. luiz concurs (2010) productive governmental spending on infrastructure (such as roads, transit, and housing) and human capital may play an essential role in driving economic development and stimulating private investment. the lack of a suitable supporting infrastructure in africa, such as telecommunications, transportation, power supply, discourages international investment by increasing transaction costs. furthermore, bad infrastructure diminishes investment productivity, deterring inflows (dupasquier & osakwe, 2006). chakamera (2021) agreed that in africa, poor and inadequate infrastructure consistently stifles productivity and economic progress. the present lack and bad (or deteriorating) infrastructures are the primary causes of the weakened and, in some cases, negative repercussions. the effect of inadequate infrastructure development in africa as a developing continent is the study problem that this article seeks to analyse. considering that the african continent is riven with various difficulties that may be solved via infrastructure development and investment. most people in africa earn their living selling goods on the streets of the continent. it is noteworthy that women are leading this type of trade within african states, and the lack of reliable roads and railways makes it difficult and harsh for women to trade. poor infrastructure development is a major barrier to trade between countries within the region. methods this study investigates the issues of inadequate infrastructure development and investment and how it affects africa's growth using the qualitative research approach. to answer the study problem and the purpose of this work, secondary sources that directly addressed the problems of infrastructure limitations in africa were analysed. the arguments among different stakeholders and the theoretical literature that underpins this phenomenon are critically examined in the article. research databases including sabinet, emerald insight journals, google scholar, ibss, scopus, and science-direct were used to find pertinent material that addressed the main concerns of the paper. the information collected was interpreted using a thematic analysis. by using this research strategy, the authors were able to consider regional and international discussions on inadequate infrastructure investment and development in the africa region. according to the article, infrastructure development in africa is alarmingly lacking. as a result, effective development and investments in infrastructure would aid african states in resolving many of the problems the continent is currently facing, including poverty, unemployment, hunger, deficient healthcare 1057 systems, political instability, and a lack of adequate housing, to name just a few. if african governments develop and invest in infrastructure, all of africa's existing problems can be addressed. result and discussion the causes of poor infrastructure development and investment in africa. lack of funding to prioritise infrastructure development in africa. according to deloitte (2021), funding is a serious concern for african infrastructure development. african governments have typically funded a significant portion of the continent's infrastructure development on a balance sheet basis, limiting infrastructure deployment to financial constraints. additionally, local banks are often unable to provide the long-term financing required for infrastructure construction. to address the infrastructure backlogs of the continent, some type of partnership with private sector entities is an essential and vital prerequisite. according to the africa development bank (2018), a lack of funds for project planning in africa is a limiting issue in infrastructure development. in general, if private entrepreneurs are not compensated when projects do not reach financial completion, which is rather common, the planning stage may be quite perilous. according to the development bank of southern africa (2019), infrastructure development on the african continent requires between $130 billion and $170 billion each year; however, financing falls short by $68 billion to $108 billion per year. according to mahmoud et al., 2022, closing africa's financial gap via investments in productive infrastructure will have national and global implications. in response to africa's systemic shortage of finance for infrastructure projects, nothing has been done to close the massive financial gap. due to current budget deficits and limited access to foreign financial markets, new financing sources must be considered. according to barka et al. (2018), the absence of large-scale investment is due to the limited engagement of private sector participants and the difficulty in mobilizing long-term funding from african financial institutions to finance large-ticket goods such as infrastructure. to address africa's low degree of structural change, significant infrastructure investment via novel finance sources is required. indeed, the new partnership for africa's development program for infrastructure development in africa projects that africa would need up to $93 billion in yearly capital and maintenance investments. however, only $60 billion can be satisfied with domestic resources and help from development finance institutions and other development partners. weaknesses in infrastructure planning and project preparation. khumalo, choga, & munapo (2017) alluded that for government agencies to save money, proper infrastructure planning together with efficient monitoring and assessment are crucial. in africa, infrastructure development is often hampered by poor planning, low operational capacity, corruption, insufficient maintenance, and harmful environmental impacts (van der waldt, 2014). despite an increase in foreign investment appetite and financing for infrastructure on the continent, the bulk of projects anticipated never reach financial closure, with a projected 80% of infrastructure projects failing at the feasibility/business plan stage (abiru, 2021). many african governments lack well-defined infrastructure programs and bankable project pipelines. given costs, hazards, and long-time horizons, the private sector is not prepared to examine, plan, and prepare infrastructure projects. this implies that governments, donors, and international financial institutions (ifis) must design long-term infrastructure based on population growth and development goals and the economic relevance of different regions (africa development bank ,2018). lakmeeharan et al., 2020 mentioned a limited deal pipeline or selection of low-impact initiatives, often because of a lack of a long-term master plan capable of bridging political cycles. a shorter-term emphasis may result in a reluctance to construct bigger, more influential initiatives, as well as weak infrastructure policy frameworks leading to poor infrastructure project prioritization. leigland and roberts (2007) indicated that the project planning process has proven to be more difficult to accomplish than anticipated in the 1058 development of many major infrastructure projects in africa; this is a prevalent problem among the world's poorest nations. many african facilities have been established to work on somewhat advanced projects, such as conducting feasibility studies to prove bankability and then carrying out the project to completion. according to herrera et al., 2020, "inadequate project planning" is the most frequently cited challenge facing african infrastructure projects. poor work scheduling, inadequate planning for materials supply, a lack of plans for acquiring machinery, inaccurate projections of goals and deliverables, sloppy hiring practices, insufficient traffic management plans, and inadequate environmental protection strategies are examples of planning processes that contribute to this problem. shortcomings that need ad hoc solutions during construction, which add expenditures to the project that were not accounted for at the beginning. lack of bankable project in africa. lay (2017) alluded that the absence of bankable projects in africa is a cause for concern. a bankable project or proposal is one that has enough collateral, future cash flow, a high likelihood of success, and is acceptable to institutional lenders. the bundling of smaller projects offers little hope for many african economies, since many of them may turn out to be unbankable due to their modest size (and highly risky). in africa, the problem of inadequately planned or bankable projects is much more severe (möykkynen & pantelias, 2021). lakmeeharan et al., 2020 mentioned that many governments and developers in africa lack the ability and funds to plan and construct commercially viable infrastructure projects. furthermore, short political cycles can put long-term infrastructure investments at risk. therefore, investors have a shortage of bankable project pipelines: just a few projects match investors' risk-return expectations and achieve financial closure. indeed, obtaining financial closure may be exceedingly difficult, even for projects in asset classes that have historically generated strong returns (such as power production) and for projects with assured revenues and guarantees. according to abiru (2021), africa's ongoing infrastructure deficit is caused by a shortage of bankable projects to invest in, which is attributable to a variety of issues. while there are several reasons why a project may not be bankable, the aspects of a bankable project can be classified as follows. 1. legal and regulatory environment: given that project financing is typically a lengthy process, investors and project sponsors will typically need a certain amount of transparency and predictability in the legal and governmental framework of the country where the project is to be funded. 2. project specificity: the project preparation stage is one of the areas where most african infrastructure project plans fail. in this regard, sponsors and investors will need credible feasibility studies, in-depth technical studies, engineering designs, a business plan, a financial model, market studies, environmental & social impact assessments, as well as the required licenses and permits to build and operate the project. 3. project financial structure: given the enormous amount of money necessary to create infrastructure projects, the method through which project funding will be generated and repaid is an important bankability factor. 4. risk distribution: given the risks associated with project financing, it is crucial to distribute project risks to those who can best handle them. this is known as risk allocation. 5. political & economic environment: for project investors, the political and economic sustainability of a project is crucial, especially with respect to currency risk, nationalization, taxes, changes in administration, government guarantees, etc. corruption as an impediment to infrastructure development in africa. corruption in africa is a development concern. african nations cannot endure the expenses of corruption, which impedes growth and limits governments' capacity to eradicate poverty (lawal, 2007). according to adindu et al.2019, corruption is a serious issue that wreaks havoc on many constructions and infrastructure 1059 development projects in africa and throughout the globe. this social hazard has infiltrated the construction sector in africa and is presently hurting the quality of project performance badly. corruption retards a country's growth because those in positions of power often utilize their positions for personal gain and wealth accumulation rather than a call to service. in africa, corruption impacts investments, drives up and skews spending on necessities like infrastructure, education, and healthcare, as well as lowering productivity of public investment and infrastructure via inappropriate use of talent and other resources. additionally, it jeopardizes democratic principles, competitiveness, and a nation's economic foundation (lumumba, 2011). african continent corruption has a negative influence on the impact of infrastructure on productivity and development, emphasizing the significance of independent regulatory authorities in mitigating some of the effects of corruption on infrastructure services. corruption increases the capital cost of infrastructure projects, lessens their effect on productivity and growth, boosts recurring expenses, and affects the quality of infrastructure services (ajakaiye, & ncube, 2010). it is likely that nations with worse infrastructure would often have higher levels of corruption (gillanders,2014). kenny (2007) alluded that the effect of corruption extends beyond bribe payments to poor quality infrastructure building with low economic returns and inadequate money for upkeep and here is where most of the harm is seen. because building plays such an important part in growth, corruption in the industry may be exceptionally damaging. corruption that leads to low quality construction or that fosters an atmosphere of bad project selection and inadequate maintenance may drastically diminish the economic return on investment. corruption, maladministration, and a lack of accountability have all had a detrimental influence on africa's growth. corruption suffocates progress and raises the cost of procedures, particularly in areas where infrastructure development is needed, such as africa (chiweshe,2014). corruption may also impair public infrastructure owing to misallocation issues and tax revenue loss. the causation runs from corruption to infrastructure, and there is a negative association between corrupt conduct and tax collections. corruption may result in decreased social expenditures in this aspect (koyuncu & ünver, 2017). corruption is another factor of poor and inefficient infrastructure development in africa. infrastructure development actors are particularly vulnerable to corruption threats, owing to inadequate governance and a lack of openness and accountability. corruption also leads to superfluous initiatives, higher public expenditure, low competitiveness, fewer budgets for infrastructure upkeep, and poor quality. it also undermines institutional capacity and effectiveness, resulting in a decline in public faith in governments (organisation for economic co-operation and development, 2018). poor infrastructure management in africa. infrastructure is one of africa's most essential economic drivers, allowing industry to create and governments to provide services in a sustainable way. to achieve sustainability, infrastructure conditions must be maintained in such a way that goods and services may be supplied successfully and efficiently (nhleko & inambao,2019). infrastructure is critical to any country's social and economic growth (foster, 2010). infrastructure maintenance and growth are crucial aspects of sustaining economic activity in a rising economy (perkins, fedderke & luiz, 2005). if africa wants to achieve any type of economic progress, it must have a well-functioning infrastructure. working infrastructure creates economic opportunity, works as a catalyst for economic progress, and eventually allows much-needed job creation (creamer media, 2020). one of the main issues in africa is the lack of physical infrastructure. furthermore, the lack of maintenance, administration, and repair has accelerated the deterioration of existing physical infrastructure (arewa, 2016). the infrastructure of africa seems to be rapidly degrading, due to a lack of regular maintenance, skill shortages, and misuse. while overuse is the result of fast economic expansion mixed with a relatively little increase in infrastructure quantity, maintenance, and skill 1060 shortages are the result of bad planning, finance, and education and training policies (fourie, 2008). major investments will still be necessary to repair africa's aged and failing infrastructure, bring it into compliance with increasingly severe environmental and health laws, and sustain service quality in the future (hukka & katko, 2015). the asset value of the road network exceeds 30% of the gross domestic product (gdp) in numerous countries, indicating the scale of the maintenance challenge. in general, road conditions lag behind those seen in other emerging areas, despite the fact that the network of important trunk roads has been kept in reasonable shape (gwilliam,2008). rural roads in africa have substantial problems due to the lack of money and engineering involvement during both building and maintenance operations. for these reasons, rural roads are often in poor shape and, during the rainy season, become practically inaccessible due to erosion processes that severely harm them. the poor quality of rural roads has serious implications for economic transit of products and services, as well as general mobility of people, impeding the country's growth (ngezahayo, burrow, & ghataora, 2019). for example, inadequate and inadequate infrastructure and building might be directly connected to africa's poor road network. several african governments have focused on modernization and rebuilding towns into standard interconnected metropolis throughout the years, which has tremendously affected africa (arewa, 2016). the lack of scheduled maintenance for certain infrastructure in african nations has resulted in it degrading to the point that it was too costly to maintain and repair, yet the only long-term answer was replacement (lorraine & rimuka, 2022). consequences of inadequate infrastructure development in africa. in terms of infrastructure, africa is the least developed continent in the world. it also lacks in terms of the quality of infrastructure services provided to consumers. the infrastructure is sparse, and its performance is typically subpar: it is expensive, irregular, and unreliable (bond, 2016). unfortunately, infrastructure failures in africa are significant drivers of community instability, pollution, the accumulation of expensive energy and financial bills, and the increasing need for capital infusions (nhleko & inambao,2019). the lack of infrastructure is a major impediment to broad-based economic progress in africa. generating capacity, electrical demand, and supply security are all insufficient (oluwatayo & ojo,2018). inadequate social infrastructure in africa has become a barrier to economic development and the fight against poverty (reddy,2016). africa's infrastructure stock is depleted, especially in the electricity sector. more than 640 million africans lack access to energy, giving african nations an electricity availability percentage of just over 40%, the lowest in the world. access to energy is critical not only for achieving health and education results, but also for lowering corporate costs and unleashing economic potential, therefore generating employment (africa development bank ,2018). africa's total infrastructure investment needs are projected to be us$93 billion per year, with the energy sector has the largest infrastructure gap, whether evaluated in terms of energy demand, generating capacity, or supply security. most african nations are suffering from severe "energy poverty," with limited access, particularly in rural areas, poor purchasing power, low energy efficiency, and an overreliance on traditional biomass to meet basic energy demands (united nations, 2020). most african rural areas have insufficient and unreliable infrastructure services. households in rural areas lack access to clean drinking water, power, reliable transportation, and modern communication services. only 34% of rural africans live within two kilometers of an all-season road, compared to 66% of people in other developing countries (africa monitor, 2017). poor infrastructure continues to stifle african economic progress. despite the fact that foreign investors have adequate interest and cash to support african infrastructure projects, 80 percent of infrastructure projects fail during the feasibility and business planning stages (holtz & heitzig, 2021). according to lakner et al.2018, africa is trapped in a poverty trap, where poverty is so severe that it is impossible to alleviate debilitating issues such as 1061 hunger, sickness, and a lack of infrastructure. these problems, in turn, stifle economic progress and contribute to rural depopulation. this fact cannot be overstated: africa is plagued by a lack of infrastructure amenities. for a long time, there have been many discussions on africa's lack of adequate basic infrastructure, such as favourable residential living spaces for its citizens, elegant office buildings, tasteful retail malls, acceptable airports, decent road networks, and reliable electricity grids (akinshipe and aigbavboa, 2020). what initiatives can africa employ to enhance infrastructure development within the continent? attraction of funding to prioritise infrastructure development in africa. according to kirkpatrick et al. (2004), countries with bigger infrastructure requirements will be more appealing to foreign infrastructure investment. economic policy, economic structure, promoting, supporting, and political variables are all elements that attract foreign investment. foreign investors tend to invest more directly in countries with a stronger economic structure and infrastructure. market extent, infrastructure installations, expert labourers, human resource development, and a wide information network are among the primary structural characteristics of an economy that directly impact foreign investment attractiveness (barzelaghi,2012).according to mcdonald and bailly (2017), the most valuable characteristics of an investable place for investors are: 1) a strong economy with growth potential, a highly skilled workforce, and resilience to economic downturns and external shocks; and 2) excellent transport connections, both within and beyond the city (nationally and internationally), as well as a transport system capable of keeping up with an expanding economy. to attract investors, the regional government must develop rules to stimulate economic growth. furthermore, the government system must be modified to be more effective and efficient, such as by eliminating lengthy procedures (murwito et al., 2013). facilities and infrastructure, particularly the provision of energy, water and transportation, must be well prepared. if energy and water supplies are unpredictable or transportation costs are extremely high, investors will be particularly concerned (windhyastiti et al.,2019). poor transport infrastructure in developing nations is a significant barrier to attracting foreign direct investment. reduced production costs through facility expansion and improved technological level are two ways to increase the flow of foreign direct investment into a country (barzelaghi,2012). strong infrastructure reduces transit costs, creating an incentive for regional and global enterprises to enter, and attracting foreign investment. weak infrastructure raises business expenses and reduces foreign investment. inappropriate transportation or the usage of faulty equipment due to communication problems signifies a loss of loyalty for businesses. as a result of the high transportation expenses, they will not choose that place for business. as a result, the infrastructure should create a favorable investment environment for international companies (van der waldt, 2014). according to the findings of khadaroo and seetanah's (2010) study, transport capital has been a significant component in making the country appealing to foreign direct investors in both the short and long run. in general, infrastructure development should become an important element of the overall strategy to attract fdi inflows. instead of competing with industrialized nations by giving investment incentives, developing countries are advised to focus on physical infrastructure development in their own countries. this would serve to mobilize domestic and international investments, which would aid in the growth of these countries. however, from a political point of view, the building of new facilities is more appealing than maintenance (bisbey, 2020). infrastructure planning and project preparation enhancement. taxpayer money should be used wisely, but infrastructure projects should also be more appealing to private investors. as a result, improving government efficiency should be regarded a requirement for nations seeking to increase their access to infrastructure funding (yescombe and farquharson, 2018). a life cycle strategy is essential to improve the efficiency of infrastructure projects. while most people think of 1062 cost overruns during the building stage, expenses during the planning, preparation, and procurement stages, as well as the administration and maintenance of infrastructure assets after completion, may all skyrockets. (bisbey,2020). improving public governance has the potential to close nearly two-thirds of the infrastructure efficiency gap. to integrate fragmented sectoral plans and build national frameworks in which public investment choices are made transparently and effectively, changes in both sectoral and national governance are necessary. transparency is required for this to be realised. countries should develop transparent systems for identifying needs, selecting projects, and planning to combat corruption. several strategies, tools, and best practices have been created to help governments combat corruption and provide better public services in areas such as education, water, health, and the judiciary (schütte et al., 2016). avoid arbitrary project selection by developing a comprehensive infrastructure master plan based on established public requirements over a sufficiently extended period. this would include systematically comparing long-term demands with long-term planning to identify which form of infrastructure would be optimal. instead of developing a new physical asset, there may be economies in improving soft infrastructure, such as regulatory compliance. to ensure effective allocation of financial resources across all sectors, it is advisable to construct a portfolio strategy over a variety of sectors rather than a single sector (abiad et al., 2017). to develop an economically feasible pipeline, emphasising quality over quantity will improve efficiency. ministries are under pressure to provide a large wish list, which is sometimes misinterpreted as the real project pipeline. this "wish list" of projects, which is the result of fragmented and unsystematic project selection procedures, frequently lacks fundamental costing, requirement analysis, and income forecasting information. in a climate of limited public resources, most of these expenditures result in partial or no results (bisbey,2020). long-term budgeting is required for long-term planning. however, most nations allocate budgets on a oneto three-year basis within a medium-term framework. while capital expenditures are passed from the central budget to sectoral ministries, operating and maintenance costs are considered expenses under local public budgeting. this is often the rationale for the division of government subsidies into two distinct streams: one for capital grants and the other for operations. this leads to a loss of optimisation in the project's use of public funds (bisbey, 2020). attraction of bankable projects in africa. africa's infrastructure finance needs are significant, but implementation ability is inadequate. access to infrastructure funding is limited by a lack of bankable projects and a lack of well-developed project and programme plans (ntsimane, 2017). increased bankability of african infrastructure projects will be achieved by significantly increased funding of early-stage project development activities enabled by new partnerships and incentive programmes. africa will make qualified legal, technical, and financial professionals accessible to projects from the start, sharing expenses with member countries and developers and recovering its funds at the project's financial closure or through a carried interest (kaberuka, 2014).governments and their institutional partners may take decisive action to increase project commercial viability, including assisting in the mitigation of political, currency, and regulatory risks, as well as enhancing the deal flow of bankable projects (lakmeeharan et al., 2020). national governments should encourage and galvanise finance for an infrastructure pipeline that is bankable. increased supply of ‘technical grant-based funding' by donor countries, dfis, and national ministries of finance to advance projects from feasibility to bankability would aid in unlocking private sector participation. attracting impact investors will also aid in increasing investment in climate financing initiatives (rumble & first 2021). direct finance of project design, planning, and implementation, as well as technical assistance to support these activities, can help develop more bankable projects, attracting private investors and boosting local economies (ashiagbor et al, 2018). according to kennedy et al. (2012), developing country governments may stimulate private investment in low-carbon 1063 infrastructure development by giving projects with appealing risk-return profiles, i.e., bankable projects. additional study backs up the idea that a high return-risk profile is required for obtaining private investment, because private funders only deem a project appealing if it has the potential to generate profits. rooting out corruption in infrastructure development in africa. corruption is seen to have a greater negative impact on investment choices in africa than in asia. after considering other factors such as infrastructure availability (talvitie, 2017). african nations should enhance their monitoring structures and anticorruption activities so that corruption can be tracked and traced. furthermore, institutional capacities must be strengthened to fill any gaps in public resource management, tax administration, and foreign trade. the discovery that foreign debt undermines corruption control should raise red lights about how earnings are used in the economy. most of the debt is used for infrastructure development or discretionary government spending, both of which are notorious conduits for corrupt deals (zulu, 2018). corruption has resulted in physical, social, and human deterioration and dereliction within the infrastructure of government and society. the african government must implement transparency devices, technological know-how, and electronic tactics to identify and prevent corruption in all sectors. the introduction of cameras in public locations, as well as computerised voting systems, will help in this regard. prevention is preferable to treatment (bakare, 2011). if african governments are serious about weeding out public corruption, punishments against individuals who break public trust should be reinforced rather than loosened (awofeso & odeyemi, 2014). conclusion infrastructure is crucial for economic growth and poverty alleviation. good infrastructure facilitates the movement of goods, services, information, and people. improving africa's infrastructure is a necessary but insufficient condition for stimulating economic development and attracting investment to the continent. because the african infrastructure is so interwoven, regional coordination in infrastructure delivery is crucial. africa still has a long way to go in terms of developing infrastructure in both urban and rural regions, which is critical to helping africa overcome its problems. african governments must prioritize infrastructure planning and project preparation since it is a key hindrance to the success of african projects. african governments must develop systems to eliminate corruption during project execution. finally, african countries must invest in bankable projects to attract investors and prioritize the maintenance of existing infrastructure on the continent. references abiru, m. 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(2018). reversing the scourge of corruption in southern africa. journal of african transformation revue des mutations en afrique, 66. https://doi.org/10.1016/j.trpro.2017.05.357 https://sustainabledevelopment.un.org/index.php?page=view&type=400&nr=127&menu=1515 https://sustainabledevelopment.un.org/index.php?page=view&type=400&nr=127&menu=1515 https://doi.org/10.1016/b978-0-08-100766-2.00002-4 1162 jse delisted companies' use of impression management practices in the chairman’s statement and audit committee report preceding delisting from the 20162021 period volume: 4 number: 4 page: 1162 1179 masibulele phesa1, mabutho sibanda2, zamanguni hariatah gumede3 1,2,3university of kwazulu-natal, durban, south africa corresponding author: masibulele phesa e-mail: phesam@ukzn.ac.za article history: received: 2023-05-27 revised: 2023-06-15 accepted: 2023-07-15 abstract: the study examined whether johannesburg stock exchange (jse ltd) delisted companies used impression management in the chairman’s statements and audit committee's reports preceding delisting from 2016 to 2021. there is a concerning trend of delisting from jse, which may be voluntary or compulsory. the chairman’s statement is highly ranked as the most read voluntary narrative disclosure statement. furthermore, as assurance providers and governance structure, the audit committee is expected to assure the organisation as a whole. the study uses quantitative content analysis on integrated reports of the jsedelisted companies from 2016 to 2021. impression management is examined for length, use of passive voice, and the use of personal references in the chairman’s statement and audit committee report. the study examined and provided insight into impression management practices used by delisted companies and ascertains whether there is a systematic difference in the use of impression management between profitable and unprofitable in the year preceding delisting. the study shows that delisted companies used impression management on the verge of delisting and this opportunistic behavior was used by both boards of directors and audit committees. this study contributes to the novelty of knowledge on impression management. it is the first of its kind. keywords: impression-management, delisted companies, chairman’s statement, audit committee report cite this as: phesa, m., sibanda, m.,gumede, z.m. (2023). "jse delisted companies' use of impression management practices in the chairman’s statement and audit committee report preceding delisting from the 2016-2021 period" international journal of environmental, sustainability, and social science, 4 (4), 1162 1179. introduction companies have autonomy on their corporate narrative disclosure in the integrated report; however, this comes with great concern on the perception that companies use different impression management tactics to manage users' impressions. mostly, impression management is used to justify adverse results, compromising investment decision-making abilities. the study includes an introduction to give context, a literature review, the objectives and hypothesis development, methodology, results and analysis, and a conclusion. all jse-listed companies are required to prepare an integrated report. these listed companies comprise companies from different industries padayachee (2010) and should all constantly abide by the listing requirements (lukasiewicz, 2017). the listing then assists the company to get more exposure to the capital market and increase wealth (bortolon & da silva junior, 2015). one of the important listing requirements is that all companies should prepare integrated reports maroun (2017) and comply with king code (grandori, 2004; mangena & chamisa, 2008). for example, the governing body must ensure that the integrated report is issued annually (king iv;52). over time, companies list and delist for different reasons; some delist voluntarily, and some are forced to delist. mailto:phesam@ukzn.ac.za 1163 the most popular voluntary delisting reason is the costs of listing which are deemed, whilst involuntary delisting is usually a violation of the listing requirements (martinez & serve, 2017). lately, many companies are delisting from the jse at a high rate. as much as there are significant reasoning behind the perceptions of delisting, there are certainly more questions than answers (mans-kemp et al., 2016). the study sought to determine whether delisted companies used impression management in their chairman's statements and audit committee reports preceding delisting. impression management in corporate disclosure is a well-researched phenomenon from decades ago. over time, different definitions have evolved. it is defined as opportunistic behavior used through minimal and specific reporting tactics (leung et al., 2015), a deliberate process to manage the perception of users (yasseen et al., 2017), which may emphasize the positive performance of the company (brennan & merkl-davies, 2013a). it is mostly used in narrative voluntary disclosure in the integrated report and sways shareholders' reactions (merkl‐davies et al., 2011). this study examined whether, preceding delisting, jse-delisted companies used impression management in chairperson and audit committee reports. the use of different impression management tactics in corporate reporting is concerning (leung et al., 2015), with abundant evidence in the literature on how companies use both the chairman's statement and audit committee report to manage the perception of the users. as primary users, shareholders and potential investors might use the chair's statement and the audit committee report to make investment decisions due to the vested trust in the governance structures. shockingly, boards of directors and audit committees use impression management in their corporate reports, compromising the trust vested in these governance structures. listed companies are considered valuable due to listing benefits instead of delisted companies with limited opportunity to raise capital (mans-kemp et al., 2016). this use of impression management by listed companies preceding delisting raises many questions, and the concern brings the question, 'do delisted companies use impression management in the chairman's statement and the audit committee reports preceding delisting,' if they do, 'for what motive did they use impression management.' this study explored different tactics that were used by impression management; the goal was to find if impression management was used effectively or not as the main reason for delisting from jse ltd. one of the significant statements in the integrated report is the chairperson's statement. however, currently, there is no requirement for this statement to be audited, and this statement is one of the most quoted by analysts (yasseen et al., 2017). furthermore, the chairman's statement was the first voluntary narrative disclosure (stainbank & peebles, 2006). after all, investors could consider the chairman's statement highly for their investment decisions (clatworthy & jones, 2001). additionally, the study examines the use of impression management in audit committee reports. the audit committee is the oversight body used as a monitoring tool by shareholders (velte, 2018), and they are expected to report on how they ensured oversight during the year. the audit committee's report is considered one of the most important statements to shareholders as they measure the company's performance and return on their investment (al-shaer et al., 2021). the audit committee report also boosts investors' confidence, and it is the only hope for shareholders to avoid financial scams by those charged with management (al-sayani et al., 2020). nonetheless, audit committees could also use abundant information on impression management (al-shaer et al., 2021; naaman et al., 2021; sahyoun, 2018). the evidence of impression management in the chairman's statement and audit committee reports is concerning. thus, using the stakeholder theory lens, the study explored whether this use of impression management existed in delisted companies before delisting. the study intends to expose impression management practices in delisted companies preceding delisting in both 1164 chairman's statement and audit committee report. however, the study does not intend to test the "cause and effect" between delisting and the use of impression management. consistent with leedy & ormrod (2005)and yasseen et al. (2017), the study does not test causation between corporate reporting and financial performance, which should be avoided in analyzing the results. the stakeholder theory outlined how delisted companies used impression management even at the brink of delisting to create the perception of value creation. the stakeholder theory is based on value creation and how management communicates a perceived value creation to manage stakeholder relationships (harrison et al., 2019; parmar et al., 2010). methods this study used quantitative content analysis, consistent with other studies on impression management (diouf & boiral, 2017; phesa, 2021; varachia & yasseen, 2020). the present study focused on the financial years 20162021 (six years), the only period in which it was possible to get integrated reports from companies delisted as of december 2021. the official delisting list was obtained from the jse data for 2014-2021. the list is considered reliable as it comes directly from the stock exchange. the list was scrutinized on receipt, and only the companies delisted from jse main board were considered. from the list, 139 companies were found through filtering with "main." the second stage was to access companies' websites and extract integrated reports. integrated reports are considered more reliable because they are from companies and are signed by the board of directors. both chairman's statement and audit committee reports are signed and form part of the integrated report, thus confirming the validity. the integrated report is a jse requirement for all listed companies, and it influences the users' decision-making based on financial and non-financial information (surty et al., 2018). delisted companies were not compelled to prepare integrated reports after delisting; hence, integrated reports were only found for some companies after the delisting date. out of 139 companies, only 56 companies still had integrated reports on their websites. other companies did not have websites anymore. another stage was to determine the profitable and unprofitable companies. to determine this, profit before-tax comparisons were used to measure performance between profitable and unprofitable companies. this method is consistent with recent studies on impression management (diouf & boiral, 2017; phesa, 2021; varachia & yasseen, 2020). to determine this, the profit before taxation between the year in which the company delisted and previous years as per the comparison in the statement of financial performance was used. the change was determined by numbers and percentages, with bigger changes classified as profitable and the least as unprofitable. of the 56 companies, 28 were profitable, and another 28 were unprofitable. the difference was determined based on the extent of change in percentages expressed in percentages. the same method was used, as the difference in change in profit before taxation in 28 profitable and 28 unprofitable to determine the extremely 14 profitable and 14 extremely unprofitable from the unprofitable group. the 28 profitable groups are compared with the 28 unprofitable groups. additionally, 14 extremely profitable groups are compared with the 14 extremely unprofitable on the results and analysis section. for all 56 companies, the integrated reports were extracted and converted into word documents. additionally, the chairman's statement and the audit committee reports were extracted to allow the analysis. the study considered the chairman's statement and audit committee reports. the descriptive statistics were done, and a further mann-whitney nonparametric test was used to determine the extent of significance. the analysis of the results focuses on the mann-whitney test, not the wilcoxon sign. this is due to the differences between these two. the observed data are independent; hence mann-whitney 1165 test is used more than the wilcoxon sign used when the data is dependent, as the purpose of the study is not to test dependency (feltovich, 2003). three hypotheses were tested, and the method adopted by yasseen et al. (2017) was used for both the chairman’s statement and the audit committee report as follows: length of chairman’s statement. the word count was used to determine the number of words and the number of pages contained in the chairman's statement and audit committee report. both chairman's statement and audit committee reports were extracted from company websites and converted to word, and the proofreading tool was used to determine the length and number of words. use of passive voice. there are different ways in which sentences are structured, and one is using passive voice. passive voice is defined as sentence constructiveness in which the subject is acted by the verb (banks, 2017). the use of passive voice percentage in the chairman's statement and audit committee report was tested using micro soft word readability statistics, the micro soft word built-in proofreading tool. the percentage use of passive voice was then determined. use of personal preferences t. companies use personal references in their narrative voluntary disclosure, and studies prove that this is used as one of the tactics for impression management (cena & caib, 2015). personal references include "i," "me," "my," "our," and "us." microsoft word frequency of predefined personal preferences was used to determine the frequency of occurrences of personal reference. spss was used as the statistical tool. the mann-whitney u nonparametric test was used to test whether there is a systematic difference between profitable and unprofitable companies. the data collected are valid and reliable due to the secondary nature of data extracted from company websites. result and discussion this section presents descriptive statistics and man-whitney u test results based on each textual characteristic. the hypotheses are contextualized and accepted or rejected based on results. the results are discussed in the context of current literature, analysis is done, and conclusions are reached on whether the results agree or are inconsistent with previous results. the results start by presenting three textual characteristics (length, use of passive voice, and use of personal references) in the chairman's statement from table 1-11 and, after that, using these three textual characteristics in audit committee reports. finally, the extent to which the literature supports the results is determined. in line with the null hypothesis, the study determined, whether: null hypothesis: there is no difference in the use of impression management in the chairman’s statement by jse delisted profitable and unprofitable preceding delisting and in the use of impression management in the audit committee between the profitable and unprofitable jse delisted companies preceding delisting. descriptive statistics and mann-whitey u test for chairman’s statement. nh1.1 tested " there is no systematic difference in the length of the chairman's statement between jse delisted profitable and unprofitable companies preceding delisting and in the length of audit committee reports between jse delisted profitable and unprofitable companies preceding delisting." length of chairman statements (words & pages): chairman’s statement. table 1 below shows the results of the length of the chairman's statement, both in words and several pages. profitable companies had a mean of 839 words and five pages, while unprofitable companies had a mean of 941 words and three pages. furthermore, profitable companies had a standard deviation of 773, a coefficient of variation of 0.921651, a minimum of 245, and a maximum of 3032, while unprofitable companies had a standard deviation of 1089, coefficient of variation of 1.157337, a 1166 minimum of 312, and a maximum of 5007. based on the results, profitable companies had fewer words and pages in the chairman's statement than unprofitable companies. table 1. length in words and pages of the chairman's statement between profitable and unprofitable companies and extremely profitable and extremely unprofitable jse delisted companies from 2016-2021: section 1 n mean standard deviation cv minimum maximum length of chairman’s statement in words profitable 28 839 773 0.921651 245 3032 unprofitable 28 941 1089 1.157337 312 5007 total 56 1780 1862 2.078988 557 8039 length of chairman's statement on pages profitable 28 5 5.099371 1.484241 0 2648 unprofitable 28 3 1.610383 0.536794 1 7 total 56 8 6.7095201 2.021035 1 2655 section 2 n mean standard deviation cv minimum maximum length of chairman’s statement in words extremely profitable 28 958.8 801.7898 0.836504759 508 3032 extremely unprofitable 28 876 904.7789228 1.032853 245 5007 total 56 1834.8 1706.568728 1.869355 753 8039 length of chairman’s statement on pages extremely profitable 14 3 1.540658 0.513553 2 7 extremely unprofitable 14 3 1.482604 0.494201 1 7 total 28 6 3.023262 1.007754 3 14 extremely unprofitable companies had a mean of 876, while extremely profitable companies had 958.8 based on words. however, extremely unprofitable companies had higher standard deviation and coefficient of variation than that extremely profitable companies. this is consistent with the maximum but contrary to the minimum, which was less than that of extremely profitable companies, with 3032 extremely profitable companies and 5007 for extremely unprofitable companies. these results show that extremely unprofitable companies had more words in the chairman's statement than those of extremely profitable companies. however, based on the length of pages, extremely profitable companies had the same mean as extremely unprofitable companies. at the same time, there is more standard deviation, coefficient of variation, and minimum with the same maximum. the hypothesis is accepted. the extent of significance is determined below using the man-whitney u test. mann-whitney test table 2. profitable and unprofitable and extremely profitable and extremely unprofitable in the chairman’s statement of jse delisted companies: mann-whitney u test section 1 n mean rank sum rank length of chairman's statement in words profitable 28 26.45 740.50 unprofitable 28 30.55 855.50 mannwhitney wilcoxon w z asymp sib. (2 tailed) 334.500 740.500 -0.945 0.346 1167 section 2 n mean rank sum rank length of the chairman's statement in several pages extremely profitable 14 13.29 186 extremely unprofitable 14 14.77 192 mannwhitney wilcoxon w z asymp sib. (2 tailed) 81.00 186 -0.498 0.619 the mann-whitney test is presented in table 2 above, and it shows that profitable companies had a mean rank of 26.45 versus that of unprofitable companies at 30.55, making a difference of 15,5%. furthermore, the mean rank of profitable companies was 740.50, and that of unprofitable companies was 855.50, making a difference of 15.53%. mann-whitney test: u= 278.500, z= -0.945 and p= 0.346, p>0.05, which shows that there is no significant difference in the length of the chairman's statement between profitable and unprofitable companies based on the number of pages and several words. the hypothesis is accepted. these results are consistent with those of phesa et al. (2021b); yasseen et al. (2017). below is an analysis of extremely profitable and extremely unprofitable companies. section 2 of table two presents the mann-whitney u test based on the number of pages; extremely profitable companies had a mean rank of 13.29 compared to the mean rank of 14.77 for extremely unprofitable companies. consistent with the sum rank, extremely unprofitable companies had a higher sum rank of 192, compared to 186 for extremely profitable companies. mann-whitney test: u= 81.00, z= -0.498 and p= 0.619, p>0.05, which shows no significant difference between the two groups. the hypothesis is accepted. use of passive voice in percentage. descriptive statistics. h1.2 tested "there is no systematic difference in the use of passive voice in percentage in chairman's statement between jse delisted profitable and unprofitable companies preceding delisting and the use of passive voices in percentage in audit committee reports between jse delisted profitable and unprofitable companies preceding delisting." table 3 below shows a mean of 26% for profitable and 18% for the unprofitable, standard deviation of 9.2% for profitable, compared to 8.96 for unprofitable. consistent with the mean and standard deviation, the coefficient of variation is higher for profitable companies with 2.3 than unprofitable companies with 0.49, additionally the higher maximum than unprofitable companies. these results confirm that profitable companies used more passive voices than unprofitable companies. the next section analyses extremely profitable and extremely unprofitable groups. in line with the profitable companies, extremely profitable companies showed higher mean, standard deviation, coefficient of variation, minimum, and maximum than extremely unprofitable companies. this shows that extremely unprofitable companies used fewer passive voices than extremely profitable companies. the mann-whitney u test confirms the extent of significance in table 4. table 3. use of passive voice in percentage in chairman's statement of jse delisted profitable and unprofitable companies and extremely profitable and extremely unprofitable companies section 1 n mean standard deviation cv minimum maximum use of passive voice in percentage profitable 28 26 9.18826 2.314933 5 45 unprofitable 28 18 8.962886 0.497938 5 42 total 56 44 18.151146 2.812871 10 87 section 2 n mean standard cv minimum maximum 1168 deviation use of passive voice percentage extremely profitable 14 12 13.49888 1.124907 5 7 extremely unprofitable 14 18 10.76955 0.598309 0 5 total 28 20 24.26843 1.723216 5 57 mann-whitney test. table 4 below shows a higher mean rank for extremely unprofitable companies of 32.55 than profitable companies, which is 24.45, with a difference of 33,13%. the same goes for some ranks; unprofitable companies show 911.50, higher than profitable companies with 684.50 sum rank, showing a 33.16% difference. mann-whitney u= 278.500, z= -1.863 and p=0.063, p>0.05; this means is no significant difference. the hypothesis is accepted, and these results are consistent with those of phesa et al. (2021b); yasseen et al. (2017) but are inconsistent with those of clatworthy and jones (2006), which showed significant differences. the next section shows extremely profitable and extremely unprofitable companies. section 2 of table 4 shows the results of extremely profitable and unprofitable companies. extremely unprofitable companies have used more passive voices than extremely profitable companies, evidenced by the higher mean and sum ranks. mann-whitney u= 65.500, z= -1.498 and p= 0.134, p>0.05; this shows no significant difference. the hypothesis is accepted, and these results are consistent with those of clatworthy and jones (2006), phesa et al. (2021b) and inconsistent with those of yasseen et al. (2017), which showed significant differences. table 4. use of passive voice in the chairman's statement in jse delisted profitable and unprofitable companies and extremely profitable and extremely unprofitable companies: mannwhitney test section 1 n mean rank sum rank passive words sentences in percentage profitable 28 24.45 684.50 unprofitable 28 32.55 911.50 total 56 57 1596 mann-whitney wilcox z asymp sib. (2tailed) 278.500 684.500 -1.863 0.063 section 2 n mean rank sum rank use of passive voice extremely profitable 14 12.18 170.50 extremely unprofitable 14 16.82 235.50 mannwhitney wilcoxon w z asymp sib. (2 tailed) 65.500 170.500 -1.498 0.134 use of personal reference. descriptive statistics. nh1.3-tested "there is no systematic difference in the use of personal reference in the chairman's statement between jse delisted profitable and unprofitable companies preceding delisting, and the use of personal references in the audit committee report between jse delisted profitable and unprofitable companies preceding delisting." the results in table 5 below show a higher mean of 51 in unprofitable companies than that of 29 profitable companies, with standard deviation, coefficient of variation, minimum, and maximum also higher. these results show that the use of personal reference in the chairman’s statement of unprofitable companies is higher than that of profitable companies. these results are consistent with 1169 those of yasseen et al. (2017), which showed higher use of personal reference by profitable companies than by unprofitable groups, yet inconsistent with those of phesa et al. (2021b), which showed no difference in the use of personal references between profitable and unprofitable companies. the extremely profitable group also showed consistent results with the profitable group, except the mean and the minimum, which showed similar results; standard deviation, coefficient of variation, and maximum are higher for the extremely unprofitable companies than for extremely profitable ones. these results are inconsistent with those of phesa et al. (2021b), which showed no difference in using personal references between extremely profitable and unprofitable companies. however, they are consistent with yasseen et al.'s (2017) finding the difference. mann-whitney u test is considered to determine the extent of the difference. table 5. use of personal reference in jse delisted profitable and unprofitable companies and extremely profitable and extremely unprofitable companies section 1 n mean standard deviation cv minimum maximum use of personal reference profitable 28 29 15.406789 0.768566 12 79 unprofitable 28 51 34.0909 0.712507 15 149 total 56 53 35.497689 1.481073 16 156 section 2 n mean standard deviation cv minimum maximum personal reference extremely profitable 14 47 47.2095 1.045211 3 173 extremely unprofitable 14 47 48.8997 1.089261 33 307 total 28 94 96.1092 2.134472 66 480 mann-whitney test. the mann-whitey test results in table 6 below show a higher mean rank of 30.68 for unprofitable companies than that for profitable companies, which is 26.32; this is a 16.57% difference. furthermore, the sum rank of unprofitable companies was 859, higher than that of profitable, which was 737, with a percentage difference of 16.55%. mann-whitney test u= 331, z=-1, p=0.317, p> 0, 05; therefore, even though descriptive statistics shows a difference between the use of profitable companies and unprofitable companies, there is no significant difference in the use of personal reference between profitable and unprofitable companies. the hypothesis is accepted. section 2 of table 6 shows the results between the extremely profitable and unprofitable groups. consistent with the above extremely unprofitable group had a higher mean rank of 15.64 than that of extremely profitable companies, which is 13.36, with a difference of 24.55%. additionally, a higher sum rank of 219 for extremely unprofitable companies than for extremely profitable companies was 87. mann-whitney test results: u=82.000, z= -0.735, and p=0.462, p> 0.05, which shows no significant difference. the hypothesis is accepted. these results are consistent with those of abeysekera (2013), phesa et al. (2021b), and cen and cai (2013) but inconsistent with those of yasseen et al. (2017), which found a significant difference in the use of personal reference between extremely profitable and extremely unprofitable companies. table 6. use of personal references in jse delisted profitable and unprofitable companies and extremely profitable and extremely unprofitable, mann-whitney u test section 1 n mean rank sum rank 1170 use of personal reference profitable 28 26.32 737.00 unprofitable 28 30.68 859.00 total 56 57 1596 mann whitney wilcoxon w z asymp sib. (2 tailed) 331 737 -1.00 0.317 section 2 n mean rank sum rank personal reference in chairman’s statements extremely profitable 14 13.36 87 extremely unprofitable 14 15.64 219 total 28 29 306 mann-whitney wilcoxon w z asymp sib. (2 tailed) 82.000 187.00 -0.735 0.462 descriptive statistics and mann-whitey u test for audit committee’s report. the second construct focuses on impression management in audit committee reports. the audit committee is one of the governance structures, and it has a predetermined oversight role. the following section shows how the audit committees used textual characteristics, which are "length, use of passive voices and use of personal references" as impression management tactics in their reports. length of audit committee report (words and pages). nh1.1 tested " there is no systematic difference in the length of the chairman's statement between jse delisted profitable and unprofitable companies preceding delisting and in the length of audit committee reports between jse delisted profitable and unprofitable companies preceding delisting." table 7 below shows the mean of words of 759 for profitable companies and 1068 for unprofitable companies; this is a 40.71% difference. furthermore, the standard deviation for unprofitable companies was 837.4671, more than that of profitable companies, which was 651.5739. even though the coefficient of variation and maximum is higher for the profitable group, all other variables, including the minimum, are higher. overall, in the number of words, unprofitable companies showed more length than profitable companies. in the number of pages, there is a slight difference in mean, profitable 2:3 unprofitable, slightly higher co-efficient of variation profitable 1,4:1.3 unprofitable, the minimum and maximum are the same. based on the number of pages, there is little difference in use between profitable and unprofitable companies. the second section of the table shows extremely profitable and extremely unprofitable companies; the results show how the length of the audit committee's report differed in extremely profitable and extremely unprofitable delisted companies. extremely unprofitable companies had a mean of 1012 words in the audit committee's report, while extremely profitable companies had 985.5, a 2.69% difference. furthermore, the results show a standard deviation of 740.963 for extremely unprofitable and 786.9313 for extremely profitable, representing a 6.21% difference in the standard deviation. even though the coefficient of variation for profitable companies is higher in extremely profitable companies, the minimum and maximum are higher for extremely unprofitable companies. this shows that audit committees for extremely unprofitable companies used more words than extremely profitable companies. this is consistent with the length based on pages, as extremely unprofitable companies had more pages than extremely profitable companies. mannwhitney is used to examine the extent of difference between the two groups. 1171 table 7. length in words and pages of audit committee statement between profitable and unprofitable and extremely profitable and extremely unprofitable jse delisted companies from 2016-2021: section 1 n mean standard deviation cv minimum maximum length of chairman’s statement in words profitable 28 759 651.5739 0.858464 187 2752 unprofitable 28 1068 837.4672 0.78414 544 4137 total 56 1827 1489.0411 1.642609 731 6889 length of chairman’s statement on pages profitable 28 2 1.458418 0.729209 1 7 nonprofitable 28 3 1.380821 0.460274 1 7 total 56 5 2.839239 1.189483 2 14 length of chairman’s statement in words section 2 n mean standard deviation cv minimum maximum length of chairman’s statement in words extremely profitable 14 985.5 786.9313 0.79851 319 2752 extremely unprofitable 14 1012 740.963 0.732177 187 4137 total 28 1997.5 1527.8943 1.530687 506 6889 length of chairman’s statement in pages extremely profitable 14 2 1.02233 0.79851 1 7 extremely non profitable 14 3 1.372284 0.457428 1 7 total 28 5 2.394614 1.255938 2 14 mann-whitney test. table 8 shows results based on the mann-whitney u test. it shows a higher mean rank of 32.02 for unprofitable companies and a lower 24.98 for profitable companies. the is a higher sum rank for unprofitable companies than profitable companies, meaning both the mean rank and sum rank show that the unprofitable group had more words in audit reports than the profitable group. mann-whitney test: u=293.50, z= -1.614, and p= 0.106, p> 0.05, which means there is no significant difference in the number of words. even though there is a difference in the use of words in an audit report by profitable and unprofitable companies, this difference is not significant based on the mann-whitney test. the hypothesis is accepted. section 2 of table 8 shows the mann-whitey test results, with a higher mean rank of 15.32 for extremely unprofitable companies higher than 13.68 for extremely profitable companies. this shows that extremely unprofitable companies had a higher mean rank than extremely profitable companies, and this is consistent with the sum rank, which is higher than 214.50 for extremely unprofitable compared and 191.50 for extremely profitable companies. mann-whitney test shows u: 86.50, z=-0.544, and p= 0.587, p>0, 05, which shows that there is no significant difference in the number of pages between audit committee reports of extremely profitable companies and those of extremely unprofitable companies. the hypothesis is accepted. table 8. profitable and unprofitable companies and extremely profitable and extremely unprofitable companies: mann-whitney u test results section 1 n mean rank sum rank length of chairman's statement in words profitable 28 24.98 699.50 unprofitable 28 32.02 896.50 mannwhitney wilcoxon w z asymp sib. (2 tailed) 293.50 699.50 -1.614 0.106 length of the chairman's statement in several pages extremely profitable 14 13.68 191.50 1172 extremely unprofitable 14 15.32 214.50 mannwhitney wilcoxon w z asymp sib. (2 tailed) 86.50 191.50 -0.544 0.587 use of passive voice in percentage. descriptive statistics. h1.2 tested "there is no systematic difference in the use of passive voice in percentage in chairman's statement between jse delisted profitable and unprofitable companies preceding delisting and the use of passive voices in percentage in audit committee reports between jse delisted profitable and unprofitable companies preceding delisting." table 9 below shows that unprofitable companies had a mean of 25% of passive sentences in their audit committee reports than profitable companies, which was 21.5%. there is just a difference of 4.5%. however, profitable companies used more based on standard deviation, coefficient of variation, minimum and maximum. the next section of table 9 shows the extremely profitable and unprofitable results. the use of passive voices in the mean based on percentages was almost the same, with only a 2% difference. there is also a slight difference of 2 in standard deviation. contrary to others, the coefficient of variation is only slightly higher. this means extremely unprofitable use more passive voices than extremely profitable companies. the extent of the difference is determined by mann-whitey u test. table 9. use of passive voice in percentage in audit committee report of jse delisted profitable and unprofitable and extremely profitable and extremely unprofitable companies section 1 n mean standard deviation cv minimum maximum use of passive voice in percentage profitable 28 21.5 12.06442 0.561136 8 50 unprofitable 28 25 9.020902 0.360836 0 4 total 56 46.5 21.085322 0.921972 8 91 section 2 n mean standard deviation cv minimum maximum use of passive voice in percentage extremely profitable 14 20 12.39395 0.61969 0 45 extremely unprofitable 14 22 10.52745 0.478521 0 50 total 28 42 22.9214 1.098218 0 95 mann-whitney test. table 9 below shows the results of the mann-whitney test, which shows approximately the same mean rank with a slight difference between profitable and unprofitable companies. however, unprofitable companies had a higher sum rank of 811 than 785 profitable companies. mann-whitney test shows u: 379.00, z=-0.213 and p= 0.831, p>0, 05, which reflects no significant difference in the percentage use of passive voice in audit committee reports between profitable and unprofitable companies. section 2 of the table shows results for extremely profitable and unprofitable companies. the results show almost the same mean rank for extremely profitable and unprofitable companies. however, the sum rank for extremely unprofitable companies was higher at 207.50 than that of extremely profitable companies at 198.50, with a difference of 4.53%. mann-whitney u: 93.500, z=0.207 and p= 0.836, p>0,05; this shows no significant difference. therefore, the percentage of 1173 passive voice in audit committee reports is similar between extremely profitable and unprofitable companies. the hypothesis is accepted. table 10. use of passive voice in audit committee statement in jse delisted profitable and unprofitable companies and extremely profitable and extremely unprofitable companies: mannwhitney test section 1 n mean rank sum rank passive voice sentences in percentage profitable 28 28.04 785 unprofitable 28 28.96 811 total 56 57 1596 mann whitney wilcoxon w z asymp sib. (2 tailed) 379.00 785.00 -0.213 0.831 section 2 n mean rank sum rank use of passive voice in percentage extremely profitable 14 14.18 198.50 extremely unprofitable 14 14.82 207.50 mannwhitney wilcoxon w z asymp sib. (2 tailed) 93.50 198.50 -0.207 0.836 descriptive statistics. use of personal reference. nh1.3-tested "there is no systematic difference in the use of personal reference in the chairman's statement between jse delisted profitable and unprofitable companies preceding delisting, and the use of personal references in the audit committee report between jse delisted profitable and unprofitable companies preceding delisting." table 11 below shows that unprofitable companies had a mean of 52 compared to 31.5 for profitable companies. this is a 20.5 % difference. furthermore, the standard deviation, coefficient of variation, minimum, and maximum for unprofitable companies were higher than those of profitable companies. this shows that unprofitable companies used more personal references in audit committee reports than unprofitable companies. the second part of table 11 shows the results for extremely profitable and unprofitable companies. extremely unprofitable companies had a mean of 56, five more than extremely profitable companies. despite the standard deviation and coefficient of variation of extremely profitable companies being more than those of extremely unprofitable, the minimum and maximum for extremely unprofitable companies are lower. consistent with unprofitable companies, extremely unprofitable companies used more personal references than extremely profitable companies. mannwhitney u test is used to test the extent of significance. table 11. use of personal reference in audit committee statement of jse delisted profitable and unprofitable companies and extremely profitable and extremely unprofitable companies section 1 n mean standard deviation cv minimum maximum length of chairman’s statement in words profitable 14 31.5 30.6549 0.866723 10 136 unprofitable 14 52 47.3247 0.794904 25 201 total 28 83.5 77.9796 1.661627 35 337 section 2 n mean standard cv minimum maximum 1174 deviation personal reference on audit committee’s statement in words extremely profitable 14 51 39 0.76734 16 136 extremely unprofitable 12 56 37 0.720995 108 201 total 28 107 76 1.488335 124 337 table 12 below shows the mann-whitney test results, indicating a higher mean rank and sum rank for unprofitable companies than profitable companies. mann-whitey u: 294.00, z=-1.606, p= 0.108, p>0, 05. the results show no significant difference in using personal references in audit committee reports of profitable and unprofitable delisted companies. the next section of table 12 shows results for extremely profitable and unprofitable companies. the tables show a higher mean rank of 15.11 for extremely unprofitable companies than for extremely profitable companies, which is 13.89. there is even more difference based on sum rank, as extremely unprofitable companies had a sum rank of 211.50 compared to those extremely profitable companies, which had a sum rank of 194.50, making a difference of 8.74%. mann-whitney u: 89.5, z=-0.391 and p= 0.696, p>0, 05. these results show that using personal references in audit committee reports of extremely profitable and unprofitable companies is the same. the hypothesis is accepted. table 12. use of personal references audit committee statement in jse delisted profitable and unprofitable companies and extremely profitable and extremely unprofitable companies: mannwhitney u test section 1 n mean rank sum rank personal reference profitable 28 25 700 unprofitable 28 32 896 total 56 57 1596 personal reference mann whitney wilcoxon w z asymp sib. (2-tailed) 294 700 -1.606 0.108 section 2 n mean rank sum rank personal reference extremely profitable 14 13.89 194.50 extremely nonunprofitable 14 15.11 211.50 total 28 29 406 mann whitney wilcoxon w z asymp sib. (2 tailed) 89.50 194.50 -0.391 0.696 conclusion unprofitable companies appeared to use more length than profitable companies. this was demonstrated further in extremely unprofitable companies. the use of more words and more pages in the chairman’s statement and audit committee reports may be the act of justification for nonperformance (yasseen et al., 2017) preceding delisting. furthermore, on the use percentage of passive voice, both profitable and unprofitable companies used passive voice in the chairman’s 1175 statement and audit committee report, even though unprofitable companies used more passive voice. however, the mann-whitney test showed no significant difference in the use of passive voice. using personal reference, the mann-whitney test showed no significant difference. these results are consistent with those of phesa (2021) and cen and cai (2013), which showed no significant difference, but in contrary to those of clatworthy and jones (2006) and yasseen et al. (2017), which showed a significant difference. the study closed the gap in the literature by exploring the use of impression management in the chairman’s statement and audit committee report proceeding to delist and expose the use of impression management. the study confirmed that jse-delisted companies used impression management preceding delisting in the 2016 to 2021 financial years. bot profitable and unprofitable delisted companies demonstrated the use of impression management through the length of both chairman’s statement and audit committee reports. furthermore, this was done through passive sentences in said statements and through personal reference. unprofitable companies participated more in impression management than profitable companies, even though the difference is insignificant, as reflected by the mann-whitney test. these results demonstrate that delisted companies from 2016 to 2021 used impression management on the verge of delisting. this may have been used to manage stakeholders’ perceptions as the justification built up preceding delisting. unexpectedly, the board of directors and audit committee, which is supposed to be independent, conspired and used impression management tactics. these results add to the novelty of the impression management debate in corporate reporting in the chairman’s statement and audit committee reports. the study had noticeable limitations of a need for previous studies on the use of length, passive voice, and personal reference for both the chairman’s statement and the audit committee report. it is recommended that future studies focus on the chairman’s statement and audit committee reports of listed companies. furthermore, shareholders should demand assurance on voluntary narrative disclosure in reports of all governance structures. references abeysekera, i. 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(2011). theories of the firm–market boundary. academy of management annals, 5(1), 89-133. https://doi.org/10.5465/19416520.2011.590301 https://doi.org/10.4102/jef.v13i1.548 https://doi.org/10.21511/ppm.16(2).2018.03 https://doi.org/10.36615/jcsa.v38i1.1542 https://doi.org/10.36615/jcsa.v36i1.1578 https://doi.org/10.5465/19416520.2011.590301 514 factors supporting local governments in program implementation government and business entity cooperation volume: 4 number: 2 page: 514 525 agatha niken setyaningrum1, nurkholis nurkholis2, made sudarma3 1,2,3department accounting, faculty of economics and business, brawijaya university, indonesia corresponding author: agatha niken setyaningrum e-mail: agathaniken91@gmail.com article history: received: 2022-12-27 revised: 2023-01-20 accepted: 2023-03-17 abstract: currently, there is a difference in the need for financing infrastructure development in indonesia which cannot be provided by the apbn/apbd nor capital expenditure by soes. therefore, there is a gap between development needs and the availability of funds, causing the emergence of a need for the availability of assistance from outside the government through funding mechanisms outside the apbn to fill this gap. one of the mechanisms currently being promoted by the government is the public private partnership (ppp) program. however, the ppp projects currently underway in indonesia have yet to run optimally. several factors are considered to support or hinder the running of a ppp project in a country. in addition, it is also necessary to analyze the form of the ppp project scheme that is most suitable for the conditions in indonesia. keywords: infrastructure development, cooperation between government and business entities (ppp), supporting factors, ppp scheme. cite this as: setyaningrum, a. n., nurkholis & sudarma, m. (2023). “factors supporting local governments in program implementation government and business entity cooperation.” international journal of environmental, sustainability, and social sciences, 4 (2), 514 525. introduction infrastructure is one of the supporting community activities. infrastructure also significantly influences economic growth in indonesia (hapsari, 2011). as the party authorized to provide the infrastructure, the government requires a huge fund for infrastructure development. based on a study conducted by the world bank, the minimum amount needed for infrastructure development is 5% of gdp (gross domestic product). based on data released by bappenas, indonesia noted that investment needs in infrastructure development reached 4.51%, still far from india, which recorded an investment of 7% of gdp and china, which invested 11% of gdp in building infrastructure facilities in their respective countries (connecting east asia, a new framework for infrastructure, 2005). based on the data on investment needs, there is still a gap in the financing needs for infrastructure development in indonesia, which amounts to 17% of the total needs that cannot be provided by the apbn/apbd, nor capital expenditure by bumn (rpjmn 2010-2014, bappenas). it is in line with the new public management (npm) theory which focuses on changing government behavior so that it becomes more effective and efficient, namely reducing the role of the government, opening up the role of business entities and the government focusing more on the broader public interest. there is a gap between development needs and the availability of funds, causing the emergence of a need for the availability of assistance from outside the government through funding mechanisms outside the apbn to fill this gap. one of the mechanisms currently being promoted by the government is the public private partnership (ppp) program. ppp is a contract agreement between the public sector (government) and business entities in the provision of public infrastructure services mailto:agathaniken91@gmail.com 515 or other essential services where these services have traditionally been provided by the government (bappenas, 2009). the entry of business entities into the public sector certainly has consequences for the government because there is a difference in focus between the public and business entities. the main focus of the public sector is to provide services to the community and improve people's welfare, while business entities emphasize profit-oriented. according to hall (1998), the government prefers ppps to carry out infrastructure development because business entities are considered more efficient and innovative than the government sector. in addition, business entities are also considered to have a competitive advantage in providing public services, and business entities are more able to manage several types of risk effectively than the public sector, which can certainly provide better service quality, cost savings, and risk reduction that is acceptable to the public government. leiringer (2006) also expressed an almost similar opinion, considering that governments worldwide would prefer ppps for lower project costs, short development timeframes, competitive advantage, and better quality of results and advantages of innovation. provided by business entities in providing solutions. mumford (1998) also conducted another study that discussed why the government preferred ppp over conventional financing. this study identified six reasons for choosing a ppp. these six reasons are more precise definitions and specifications of user requirements, more carefully planned design and financing by business entity contractors, faster construction, more effective contract supervision, incentives that align with risks and rewards, and decision-making. better decisions in the appropriate use of assets. in order to regulate the implementation of project development under this ppp scheme, the government has issued several regulations, including a presidential regulation (perpres) number 67 of 2005 jo. presidential regulation number 13 of 2010 jo. presidential decree number 56 of 2011 jo. presidential regulation number 66 of 2013 concerning government cooperation with business entities in infrastructure provision. however, the pattern, form and provisions for implementing ppp projects in indonesia have yet to be balanced with implementing ppp projects in indonesia. based on the ppp implementation evaluation report by bappenas in 2013 (public private partnership infrastructure projects plan in indonesia), the number of projects undertaken since 2009 has decreased until 2013. for example, in 2009, there were 88 projects, while in 2010, it increased to 100. however, in subsequent years, the number of ppp projects decreased until 2013, when there were only 27 projects. in addition to the number of projects offered has decreased from year to year, the bappenas evaluation report also stated that the ppp projects that have been running have yet to all reach the financial close1 stage. only one project has reached the close financial stage, namely the pltu construction project in central java, which began in 2005 and reached the close financial stage in 2014. research li et al. (2005) discussed the positive and negative factors that influence the determinants of acceptance of development projects through public private partnerships (ppp) in england. the results of this study state that the four positive factors that most influence revenue determinants are related to better technology and economics, more significant benefits to the government, government avoidance of regulations and financial constraints, and government savings in transaction costs. at the same time, the three negative influencing factors are the lack of experience between the public sector and business entities, excessive commercialization of projects, and the high costs and time required by actors. cheung et al. (2009) discussed the reasons for implementing ppps in three countries: hong kong, australia and the uk. the results of the study state that in hong kong, the three main reasons for choosing a ppp are incentive factors from the government, economic development demands for better facilities, and the need will provide better services. meanwhile, in australia, the three main reasons for choosing ppp are the need for better service provision, economic development demands for better facilities, inefficiency due to monopoly by the public sector and lack of competition. the 516 results of research in england show a different focus of interest. the main reasons for choosing ppp by actors in the uk are the lack of financing by the government, economic development demands for better facilities, and avoiding restrictions on public investment. this research shows that each country has different reasons for implementing a ppp. ismail (2013) examined the factors that attracted interest in using ppp in malaysia. this study used the same indicators as li et al. (2005) and cheung et al. (2009). the results of this study state that in malaysia, the factors that influence ppp implementation decisions are facilitating creative and innovative approaches, solving the problem of limited government budgets, providing integrated solutions, profitability for local economic development and accelerating project growth. this study chose east java province as the research object. the reason for choosing east java is because east java plays a vital role in the master plan for the acceleration and expansion of indonesian economic development (mp3ei), where infrastructure development is one of the main steps taken by east java province to support this national strategy. as a province with the second largest economic activity in indonesia after dki jakarta, east java has a reasonably significant influence on the country's economy, contributing 14.85% to the national gross domestic product; besides that, east java has the largest area of the 6 provinces in java island, and has the second largest population in indonesia after west java; and the province with the largest number of districts/cities. even though the availability of infrastructure and its performance show adequate results, the growth trend of east java's infrastructure spending (provincial, district/city, central) needs to catch up with east java's grdp growth. in other words, the government's ability to meet infrastructure needs will be left behind by economic growth. on average, infrastructure spending in east java is only around 0.8 percent of its grdp (east java public finance analysis, 2011). with this level of infrastructure spending, it is tough for local governments to finance infrastructure needs that can sustain their economic growth. therefore, other funding sources are needed to help finance infrastructure in east java. one of these financings can come from cooperation with business entities (ppp). based on the description above, the government's reasons for implementing the ppp program in each country differ. in indonesia, the ppp mechanism has yet to be widely implemented, and many projects still need to be completed or are stagnant. this research was conducted because accounting, especially public sector accounting with a budget shortage, should be able to provide a greater focus on ppps to develop funding sources outside the apbn so that the government's budget can meet community needs. based on the existing phenomena, this research was conducted to determine the determinants of local government interest in the ppp program and the factors that influence it. in addition, from the research results, the cause of the ppp program not being implemented optimally can be found. based on this, the authors are interested in conducting research: "factors supporting local governments in the implementation of public-private cooperation programs" (exploration study on city and regency governments of east java province) exploratory studies were chosen because only a few previous studies in the accounting field have addressed this issue. exploratory studies aim to understand the characteristics of the phenomenon or problem being studied. this study is required to develop the public private partnership (ppp) concept and define important variables. based on the things mentioned above, the problems raised in this research are: are the district and city governments in east java province interested in the public private partnership (ppp) program? what factors support the government's consideration in implementing the public private partnership (ppp) program for district and city regional governments in east java province? what is the most appropriate public private partnership (ppp) scheme implemented in east java province? 517 according to li et al. (2005), 13 factors encourage the government to carry out government and business entity cooperation (ppp), namely, solving government budget problems, being able to provide integrated solutions, reducing government costs in capital expenditure, providing creative approaches and innovative, reduce total project costs, shorten project completion time, transfer risk to business entities, reduce government administrative costs, benefit local economic development, increase development capabilities, improve maintenance capabilities, other alternatives to government financing, and accelerate project development. the explanation for each factor is as follows: (a) solving the problem of the government's budget. currently, the size of the government's apbn is no longer sufficient to meet the large needs for infrastructure development. therefore, the government began to look for other sources of financing outside the budget in order to solve the problem of the need for infrastructure development. one of the sources of financing that can be chosen is the cooperation between the government and business entities. (b) able to provide integrated solutions cooperation between the government and business entities is superior to other financing alternatives because it has many models and can benefit both parties. business entities benefit from returns and government support in land acquisition. the government also benefits from the construction of infrastructure; even though it is built by a business entity, the ownership rights still belong to the government (c) reducing government costs in capital expenditure the government no longer needs to spend large capital expenditures in building infrastructure if it chooses to use public private partnership. (d) providing creative and innovative approaches cooperation between government and business entities has many schemes that can be used according to the goals and benefits to be achieved by both parties. (e) reducing the total cost of projects business entities have work standards that can be said to be better than the government; besides that, the main focus of business entities is profit, so if a business entity handles the project, the costs required can also be shortened. (f) shorten project completion time business entities have work standards that can be said to be better than the government, so if the work on a project is handled by a business entity, apart from costs, the time required can also be shortened (g) (g)transfer of risk to the business entity in general, social ppp projects use the modality of the build (design and construct), finance, and operate & maintenance scheme, so that risks can be handed over to the private sector. it is done because the incentives to carry out design innovations to achieve service efficiency and effectiveness are more in the private sector than in the public sector. the involvement of the government in intervening in development should be avoided as far as possible because if the mistakes caused by government interference cause the services produced to be disrupted, then the private sector cannot be held responsible. it causes the expected results of a ppp project not to be achieved. (h) reducing government administrative costs government and business entity cooperation uses more of the administrative system of business entities. the government only acts as a supervisor and assists in land acquisition. so that the government can reduce administrative costs that are usually incurred when the government builds the infrastructure itself. (i) beneficial for local economic development collaboration between the government and business entities will be able to provide more appropriate infrastructure for the community. it is hoped that the community's economy will increase with infrastructure development. because the facilities provided are better and can create new jobs. 518 (j) increasing the development ability (buildability) of the cooperation between the government and business entities increases the government's budget for building infrastructure so that the government's planned development can be realized. (k) other alternatives for government financing apart from the state budget, cooperation between the government and business entities can add other alternatives to government financing. ppps are also able to maximize government revenues because if the infrastructure is fulfilled (l) improves maintenance capabilities (maintainability), the division of rights and obligations between the government and business entities with the sharing of profits from the ppp project results can be a boost for both the business entities and the government in maintaining the infrastructure. because if the infrastructure is of poor quality, then there will be no profit that can be returned for both parties. (m) accelerate project development. it is undeniable that the work standards of business entities are better when compared to the public sector. so that if infrastructure development is handed over to a business entity, it is hoped that the project being implemented can be quickly implemented and completed according to better standards and time. meanwhile, according to li et al. (2005), eleven factors are considered to hinder the implementation of ppp, namely, not a way out for public sector financing, few schemes that have reached the final stage, many delays due to political debates, less role of local government, high participation costs, time wasted on contract transactions, lack of required experience and skills, lack of clear evaluation criteria from the government, many restrictions on participation, lengthy delays in negotiations, political pressures. the explanation for each factor is as follows: (a) not a way out for public sector financing. the public private partnership scheme (ppp) is a new financing scheme. it still creates distrust for local governments to use financing with this scheme because there are no examples of successful projects using this scheme. (b) few schemes have reached the final stage. there are quite a several steps that need to be carried out prior to implementing a ppp and require agreement from both parties. the process is quite complicated and also takes a long time. it resulted in a long time for completion, which ultimately resulted in no project being completed to date. (c) many delays due to political debates. projects that use financing under the ppp scheme usually have large values. in addition, the projects to be built are usually strategic infrastructure development projects such as roads, airports, drinking water treatment plants and hospitals. this infrastructure is a facility for the broader community, so many political parties must be involved. the different views of each party made the agreement process take a long time. (d) less role of local government. most of the funding that has been used by the government so far is owned by the government. however, with a ppp scheme, the government must share its role with business entities in infrastructure development. the existence of this division of roles is considered by some parties to be followed by the distribution of ownership rights. (e) high participation costs using the ppp scheme requires a lengthy negotiation process because many things need to be decided between the two parties. the government and business entities want to avoid one-sided responsibility. the negotiation process requires a significant amount of money compared to traditional financing. (f) time wasted on contract transactions. the complexity of the ppp scheme and the time it takes to reach an agreement require a longer time if the government uses funding from the apbn/apbd. it is often the reason for canceling the use of ppp schemes in infrastructure development. because the infrastructure needs for the community must be met immediately (g) lack of experience and skills needed. the ppp scheme is still considered a new financing model by the government. however, the business entity needs to become more familiar with this 519 scheme. the experience and skills possessed by business entities still need to be considered able to accommodate the criteria desired by the local government. (h) lack of clear evaluation criteria from the government. the project's size and the process's length in the ppp scheme result in many parties being involved. each party brings interests from different points of view. in addition, the policies in each different government period also affect the evaluation criteria required by the government. (i) the number of restrictions on participation. requirements that need to be completed in implementing the ppp scheme compared to traditional financing are also considered to hinder the implementation of the ppp scheme. (j) long delays in negotiations the number of parties involved in the negotiation process resulted in lots of input and long discussions. (k) there is political pressure. so far, financing for infrastructure development still requires approval from the legislature. on the legislative side, it cannot be denied that there are political interests. it causes the financing approval to be improved when submitted to the legislature. in general, previous empirical studies discussing the concept of public private partnership (ppp) were mainly conducted by researchers in the field of civil engineering, particularly regarding construction management. currently, there still needs to be more research conducted by researchers in the field of accounting that discusses the topic of ppp. according to andon (2012), ppp has now been developed in many countries, so the research topic on ppp, especially in the accounting field, is a worthy and important topic to do because ppp is currently growing. research in the field of accounting regarding ppps can discuss issues of the nature, structure, ways of organizing, governance, benefits and limitations of ppps. previous research with topics similar to this study was conducted by li et al. (2005), who examined the positive and negative factors that influenced the interest in using public private partnerships in the uk. this study found that the most influencing positive factors were better technological and economic opportunities for projects, greater benefits for the public sector, avoidance of the public sector against statutory and financial barriers, and public sector savings on transaction costs. while the negative factors that influenced the participants' lack of experience, excessive commercialism in the project, and the high cost of participation and the time required. another study using the li et al. (2005) questionnaire and discussing a similar topic was conducted by chen et al. (2009), cheung et al. (2009), and ismail (2013). research conducted by chen et al. (2009) discusses the factors driving the adoption of ppp in china and hong kong. meanwhile, cheung et al. (2009) examine the factor comparison of using ppps in hong kong, australia and the uk. there are two research titles conducted by ismail (2013) on the topic of ppp, namely the factors that attract the use of ppp in malaysia and critical success factors (csf) for ppp implementation in malaysia. in addition, research on ppp in malaysia was also carried out by ismail (2014) concerning a comparison of the factors driving it. although these studies used the same instrument, namely the li et al. questionnaire, the results of each study showed differences. each country's interests and reasons for using ppp are different. in addition, the readiness of each country also influences the factors that can support the success of ppp implementation. the results of research by cheung et al. (2009) state that the three most important factors that support ppp implementation in hong kong are; (1) incentives for business entities; (2) there is encouragement and pressure for economic development, especially in the field of infrastructure; (3) there are demands for better service. different results are shown in australia; the three most important factors that support ppp implementation in australia are (1) there are demands for better service; (2) there is encouragement and pressure for economic development, especially in the field of infrastructure; (3) inefficiency due to monopoly by the public sector and lack of competition. 520 meanwhile, research conducted by ismail (2013) shows that in malaysia, the three most important factors that support ppp implementation are (1) the encouragement and pressure of economic development, especially in the field of infrastructure; (2) incentives for business entities; (3) shortage of government financing. in addition to research using the li et al. questionnaire, research on ppp was also conducted by akerele and gidado (2003), who discussed the risks and obstacles to ppp implementation in nigeria. this study shows that differences in understanding between the public sector and business entities cause obstacles to ppp implementation in nigeria. the public sector ignores the risks and obstacles that should be considered when undertaking a ppp project. previous research was also conducted by jamali (2004), who examined the successes and failures of ppp implementation in lebanon. this research uses the case study method on several projects in lebanon. based on the case analysis that has been done, this study suggests developing countries that will use kpd to prepare legislation effectively before implementing ppps because the inequality of qualifications and contributions is one of the causes of ppp failure (hagen, 2002). research by sharma (2012) discusses the determinants of ppps in developing economic countries. the results of this study indicate that relatively large markets and those with high incomes are more attractive to ppp projects. besides, macroeconomic stability, regulatory quality and governance are important factors to consider in a ppp project. however, this research also proves that political support and a lack of budget do not affect the implementation of ppp projects. this research is expected to be able to explain the interest of the district and city regional governments in east java province in the public private partnership (ppp) program as an alternative to non-apbd financing for infrastructure development in the regions and to explain the factors that influence the considerations for implementing the government cooperation program. and business entities (ppp) in district and city regional governments in east java province. based on this description, the researcher conducted a study entitled "factors supporting local governments in program implementation government and business entity cooperation”. methods this research is an exploratory study. the phenomenon studied in this study is regarding the public private partnership (ppp) program in indonesia in general and specifically in east java province. exploratory research in this study was carried out through library research and research on publication data to obtain relevant secondary data from various sources. the results of the exploratory research will be used as input in the preparation of the questionnaire. the research object is the source and place to obtain data. the object of this research is the city/district government in east java province. the population in this study is the unit local government work (skpd) city/district in east java province. the sample is part of the population to be studied by researchers. this study took a sample of skpds involved in implementing public private partnerships, namely the regional planning and development agency, the public works office, and the regional finance and asset management agency. the data analysis method used in this research is descriptive analysis. table 1. distribution and collection of questionnaires no. process total 1. the number of questionnaires distributed 190 2. the number of questionnaires returned 53 3. the number of questionnaires used for research 53 4. number of incomplete questionnaires 0 521 5. rate of return (response rate) 28% 6. the rate of return that can be used for research 20% source: author, 2023 result and discussion this study examines the factors that support local governments in implementing public private partnership (ppp). the factors used in this study were divided into two, namely, supporting factors (supporters) and inhibiting factors (inhibitors). this research has found the factors considered to be the most supportive and inhibiting for local governments in implementing the ppp scheme. the following describes the discussion regarding the three factors considered the most supportive and hindering in implementing the ppp scheme in local governments. based on the research results, the five factors that most influence local government interest in adopting a government-business cooperation scheme are; 1.) reduce government capital costs; 2.) improving the ability of infrastructure development; 3.) providing a creative and innovative approach; 4.) other alternative; 5.) risk transfers for government financing the factor that is considered the most important is the factor of reducing the cost of government capital. one of the triggering factors for the emergence of the ppp scheme is the lack of a government budget to build infrastructure. government officials have also understood this, so local governments are starting to choose to use the ppp scheme compared to other types of financing, such as debt or bonds. it is also in line with research conducted by peat (1995) and robinson (2000), which states that many state governments generally adopt ppp because it is considered that by working with business entities, the business entity will help bear responsibility in terms of development, economy, operation and maintenance of significant infrastructure. so that it can help reduce the government budget in terms of infrastructure development. the inhibiting factors that are considered to hinder are as follows: 1) political pressure; 2) a few schemes that have reached the final stage; 3) time wasted on contract transactions; 4) high participation costs; 5) lack of experience and skills required; 6) lack of clarity on evaluation criteria from the government. it is in line with research conducted by sachs et al. (2007), reside (2009), reside and mendoza (2010) and chan et al. (2010), who found that political stability affects the interest of business entities in participating in ppp schemes. bing, et., al (2005) stated that the lengthy political process of discussing ppp projects led to delays in project implementation. according to tam (1999), political stability is essential in every development process in developing countries. it is also what distinguishes the factors that influence ppp implementation between developed and developing countries. the type of scheme chosen by the majority of respondents is the scheme through built operate transfer (bot). table 2. results of descriptive analysis for supporting factors factor mean standard deviation ranking budget solutions 3.4528 0.052493 6 integrated solutions 3.4340 .93046 8 reducing capital costs 4.0377 .80771 1 creative & innovative approach 3.6792 .67293 3 reduce project costs 3.0943 .88283 12 shorten project time 3.4340 .97091 9 risk transfer 3.6604 .67776 4 reduce administrative costs 3.3208 1.07011 11 local economic development 3.4528 .97203 7 buildability 3.8868 .57714 2 alternative financing 3.5472 .69520 5 maintainability 3.2075 .63119 10 522 speed up projects 3.0000 .67937 13 source: data processed 2017 table 3. results of descriptive analysis for inhibiting factors factor mean standard deviation ranking not a way out of financing 2.8868 .31988 10 the schematic is not finished yet 3.3396 .89751 2 lots of delays 3.1321 1.11005 7 little regional role 2.7736 .42252 11 high participation fee 3.3019 .63805 4 wasted time 3.3208 .67293 3 lack of experience & skills 3.2075 .63119 5 unclear goals & criteria 3.2075 .79320 6 lots of limitations 2.9811 .82019 9 length of negotiation 3.1132 .89142 8 political pressure 3.9811 .95052 1 source: data processed 2017 conclusion this study aims to explain the interest of district and city local governments in east java province in the government and business entity cooperation (ppp) program as an alternative to non-apbd financing for infrastructure development in the regions, as well as to explain factors that influence the considerations for implementing the public private partnership (ppp) program in regency and city regional governments in east java province. based on the research results, the following conclusions can be drawn: 1) based on the results of the analysis, some factors support the implementation of public private partnership (ppp) in regional governments in east java province, namely the factor of reducing government capital costs, increasing development capabilities, providing creative approaches and innovation, risk transfer, and other alternatives to government financing. while the factors considered to be inhibiting are political pressure, few schemes have reached the final stage, time wasted on contract transactions, high participation costs, lack of required experience and skills, and lack of clear evaluation criteria from the government. 2) only a few local governments in east java province have implemented a ppp scheme. however, all respondents expressed interest in using the ppp scheme as alternative financing outside the apbn/apbd in infrastructure development projects. 3) the type of scheme most in demand by local governments in east java province is the built, operate, transfer (bot) scheme. the second scheme of interest is the lease agreement further research is suggested in order to broaden the range of respondents. it is expected to be able to research all provinces in indonesia. it is because many ppp projects are carried out outside java. alternatively, advise the government to immediately regulate policies that can attract business entities to cooperate in infrastructure development using the ppp scheme. political pressure is a factor considered to be an obstacle in ppp implementation. in addition, it is hoped that the regional government will start optimizing the ppp scheme in infrastructure development, not just relying on the apbn/apbd. references abdel-aziz, a. m. 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(2005). financial viability analysis and capital structure optimization in privatized public infrastructure projects. journal of construction engineering and management, 131(6), 656668. https://doi.org/10.1061/(asce)0733-9364(2005)131:6(656) https://doi.org/10.1061/(asce)0733-9364(2005)131:6(656) 857 hindering and supporting factors of entrepreneurship implementation for nurses: a narrative review volume: 4 number: 3 page: 857 864 christantie effendy1, maryadi maryadi2, nurdina wahyu hidayati3, ruby susmawati4 1department of medical-surgical nursing, faculty of medicine, public health and nursing, universitas gadjah mada, yogyakarta, indonesia 2,3,4master of nursing program, faculty of medicine, public health and nursing, universitas gadjah mada, yogyakarta, indonesia corresponding author: christantie effendy e-mail: christantie@ugm.ac.id article history: received: 2023-03-09 revised: 2023-04-21 accepted: 2023-05-17 abstract: entrepreneurship in the nursing field is still rising, giving greater opportunities for these nursing entrepreneurs. however, nurses need to identify the obstacles and the support so that their businesses will run well and succeed. to identify the hindering and supporting factors for nurses in entrepreneurship. this study was a narrative review with literature research using electronic databases, which included science direct and pubmed between 2011-2021. the framework from the european medical writers association developed by ferrari was used to guide the study from the total of 11 identified and analyzed literature; there were seven hindering factors (fear, knowledge and skill; prior working culture experience; decision-making policy and regulations; health insurance, colleague jealousy; and unprofessional attitudes) and two supporting factors (knowledge and skills; ability to seek opportunities). conducting entrepreneurship in nursing still faces several obstacles but also has some support, and therefore can be done by developing nurses' self-potentials and professional attitudes. keywords: entrepreneur, nursing, obstacle, support. cite this as: effendy, c., maryadi, hidayati, n. w., & susmawati, r. (2023). “hindering and supporting factors of entrepreneurship implementation for nurses: a narrative review.” international journal of environmental, sustainability, and social sciences, 4 (3), 857 864. introduction an entrepreneur is an individual who establishes or manages their own business with the principles of profit and growth. entrepreneurship is the practice of starting a new organization or revitalizing old ones by developing new opportunities to gain added value for ourselves or others (andrade, dal ben, & sanna, 2015; deniz, boz, & ertosun, 2011). when entrepreneurship is associated with the nursing profession, entrepreneurship can be implemented in the business environment and personal life to develop nurses' skills and to give better quality medical treatment (andrade et al., 2015). nursing has its own reasons and chances to establish business. first, nursing understands that people must be seen as a whole and cared for holistically (chowdhury & chakraborty, 2017). second, independent nursing by nurses has increasing potential and opportunities to explore new social spaces without maintaining the traditional nursing approach or focusing on diseases. doing entrepreneurship enables nurses to create new fields that can improve the economic growth of the country (backes, gomes, pereira, teles, & backes, 2017). this potential is due to the numeric representative of nursing professionals as the largest group of health workers with multiple workplaces in numerous health fields (backes et al., 2018). in indonesia, entrepreneur nurses are mailto:christantie@ugm.ac.id 858 stipulated in health ministry decree no 26 year 2016 about the stipulation of the constitution no 38 years 2014 about nursing (kemenkes ri, 2019). the board of directors of the indonesian national nurse association (2017) has stipulated the independent nursing practices guideline as the basis for nurses to conduct independent practices. in other countries, for example, in brazil, entrepreneurial nurses are stipulated in the constitution of professional nursing practices no 7498 year 1986 and health ministry decree in sistema único de saúde chapter 16 article xiv act 8080/90 (bellaguarda, nelson, padilha, & caravaca-morera, 2015). nurses have great opportunities to conduct entrepreneurship by using innovative approaches. nurses can use their creativity to develop new ideas, improve service and treatment methods, and develop new products or new ways to use existing products (wilson, whitaker, & whitford, 2012). the high rate of non-communicable diseases in indonesia can be seen as one of these opportunities (p2ptm, 2017). like other entrepreneurs, nursing professionals can also become business owners and offer the clinical practice of nursing services directly responsible for the clients through individual, private, or public organizations (jahani, abedi, elahi, & fallahikhoshknab, 2016). currently, entrepreneurship in nursing is still in an ongoing developmental process, especially in developing countries of low and middle-income countries (lokman & chahine, 2021). based on the international council of nurses (icn) census, only 0.5-1% of nurses globally conduct businesses as entrepreneurs (international council of nurse, 2004). in the developed country, the united states of america, only 1.8% of entrepreneurs in the nursing field (cheater, 2010). numerous obstacles and limitations cause problems in the entrepreneurship process, such as some nurses are not well-trained and are seen as poorly developed workers. as a result, they face some challenges and obstacles to assume an entrepreneurial role (world health organization, 2010). elango, hunter, and winchell (2007) reported that nurses and other health professionals admit the potential of nursing entrepreneurship. however, some obstacles avert nurses from taking the opportunity for entrepreneurship (elango et al., 2007). therefore, this narrative review presents numerous factors that hinder and support nursing entrepreneurship. the findings are expected to serve as a reference and aid in the business considerations of nurses who want to develop and establish entrepreneurship. methods this research was a narrative review study using the framework from emwa (european medical writers association) developed by ferrari (2015). it started by determining the problem, gathering information, and determining the scope of the problem. the second step was conducting a literature search by determining the database, keywords, and inclusion and exclusion criteria, verifying literature, and quoting references. data search was conducted using the electronic databases of science direct and pubmed in the last 10 years (2011-2021) with the keywords of “entrepreneur or entrepreneur or entrepreneurship or entrepreneurial or entrepreneurialism and nursing or nurses or nurse." based on the literature search results in science direct and pubmed, three evaluators read and carefully analyzed to determine and summarize the latest information about the hindering and supporting factors. after searching, some literature was chosen based on inclusion criteria such as using english, full text and discussing hindering and/or supporting factors for nurses in entrepreneurship. meanwhile, the exclusion criterion was entrepreneurship outside the nursing field. the selected literature is categorized and analyzed individually. the next step was to quote some references from the selected literature. 859 result and discussion there were 1,411 articles found, and their titles and abstracts screened 279. furthermore, fulltext evaluation was conducted for 46 kinds of literature, and finally, it was concluded that there were 11 articles to be reviewed. based on the results, there were 9 from pubmed and 2 from science direct. of the 11 kinds of literature, 6 were published between 2011-2016, and 5 were published between 2017-2021. the selected articles involve 3 (27%) qualitative studies, 3 (27 %) review studies, 3 (27 %) cross-sectional, and 2 (19%) theoretical model studies. from the 11 deeply analyzed, it can be concluded that 7 factors were identified as the hindering factors and 2 as the supporting factors for the nurses to conduct entrepreneurship. source: author, 2023 figure 1. prisma flowchart for study selection (higgins & cochrane collaboration, 2020). the hindering factors are fear, nurses' knowledge and skills, prior working culture experience; decision-making policy and regulation; health insurance; colleague jealousy; and unprofessional attitude. meanwhile, the supporting factors are knowledge and skills about entrepreneurship and the ability to see the current opportunities. fear. deniz, boz, and ertosun (2011) stated that fear greatly influences entrepreneurship. if fear influences attitude in the workplace and plays a vital role in performance in the workplace, then entrepreneurs must understand how fear can limit the success of their business. pubmed: 790 science direct: 621 total: 1.411 analyzing the title and abstract of 279 literatures eliminating 1,132 kinds of literature based on criteria re-evaluation of 14 kinds of literature by researchers 11 articles for review full-text evaluation for 46 kinds of literature eliminating 233 kinds of literature based on the analysis of title and abstract id e n ti fi ca ti o n s cr e e n in g e li g ib il it y in cl u d e d eliminating 32 kinds of literature based on inclusion and exclusion criteria eliminating 3 literature without a discussion about hindering and supporting factors 860 emotion is a factor associated with explaining failure. fear is a strong emotion and usually contributes to the disability to grow to reach dreams. when fear or emotion appears, it can influence cognitive processes, for example, decision-making, even when emotion is not derived from the actual object, people, or events being evaluated (deniz et al., 2011). nurses’ knowledge and skills. intellectual property sourced from knowledge can be transferred to innovations that improve performance. shortly, a business can reach high performance by directing knowledge and innovative work attitude in harmony. effective knowledge management can greatly ensure competitive excellence in nursing entrepreneurship (örnek & ayas, 2015). however, nurses still view their workplaces as just hospitals, so they do not see the opportunities to become entrepreneurs in the nursing field. after graduating with a nursing education, nurses primarily aim to work in hospitals because they think the risk is negligible than working as higher-risk entrepreneurs (jahani et al., 2016). this misconception is due to the lack of knowledge about entrepreneurship, so they cannot identify and take risks to conduct entrepreneurship (jahani, abedi, khoshknab, & elahi, 2018). prior working culture experience. nurses still consider that their primary duty is to obey the orders of other professions, and therefore this work culture makes the nurses disregard their competence and potential (jahani et al., 2016). decision-making policy and regulation. getting a license to establish a clinical business seems complicated, and the tax is not based on the actual condition of the business, which is still new. therefore, the government must formulate a policy to reduce taxes for small and new businesses (jahani et al., 2016). most private businesses are regulated within limited-liability nursing practice filing. in some cases, they still depend on the authority of other professions as the policy and decision-makers; for example, private obstetric clinics require oversight from a medical doctor (nikbakht-nasrabadi & shabany-hamedan, 2016). health insurance. health insurance factors are considered one of the obstacles by nurses in conducting entrepreneurship in the nursing field because the current scope of coverage still needs to include claims for all health services, such as health counseling, which is not covered by insurance. therefore, the insurance factor needs special attention from the government and the insurance providers to handle that problem (jahani et al., 2016). colleague jealousy. the jealousy of colleagues in hospital institutions can harm the psychology of entrepreneurial nurses (jahani et al., 2016). as a result, the work environment and the relationship among nurses can become not harmonious. therefore, there is a need to build good communication among nurses to create supportive conditions inter-professionally. (mohebifar et al., 2020). unprofessional attitude. unprofessional attitudes like incompetence and illegal practices are still found in many places. those practices offer treatment with lower costs from the legal institutions with proper licensing, so it can lead other nurses' businesses to go bankrupt. that phenomenon occurs due to the lack of supervision from the institutions involved in health system supervision and the lack of knowledge from society in differentiating professional nurses from those who are not professionals (jahani et al., 2016). supporting factors for nursing entrepreneurship. factors supporting nursing entrepreneurship are knowledge, skills, and the ability to see current opportunities. knowledge and skills about entrepreneurship. universities should teach about entrepreneurship in nursing education so that nurses will know and skills and are interested in entrepreneurship (jahani et al., 2016). training and development in entrepreneurship need to be considered because they can positively impact the developing nurses' knowledge and skills in entrepreneurship (jahani et al., 2018; wall, 2013). education about entrepreneurship can also be 861 conducted at the early stages of education because several studies mention that entrepreneurial training can improve the knowledge and the interests of the nurses to establish their businesses (lim, kim, & kim, 2021; trotte et al., 2021; wall, 2013). developing entrepreneurship in nursing education is greatly recommended to facilitate the development of nurses’ entrepreneurship (mohebifar et al., 2020). including entrepreneurship education in the learning, curriculum can create new professional nurses to be entrepreneurs and create learning groups to help new entrepreneurial nurses (bowles & heil, 2014). entrepreneurship experiences in education should prepare professional entrepreneurs for the future. ability to see current opportunities. knowledge and skills are some factors for nurses in identifying opportunities. having particular skills in certain aspects and the ability to see market targets (patient groups that become the target) will lead the nurses to take those opportunities and eventually try to establish their businesses. besides, nurses must also develop the ability for social interactions with anyone (jahani et al., 2018). in nursing entrepreneurship, nurses must identify and master their competence while building and maintaining their professional dreams. having a cohesive strategic plan can have positive impacts on the development and continuity in developing entrepreneurial attitudes among nursing organization members (borseková, vaňová, & vitálišová, 2017). strong determination, hard work, and willingness are needed to succeed in establishing and running entrepreneurship (yosep & mardhiyah, 2010). rotter (1966) states that when individuals believe they can make changes by doing specific actions, they might be more willing to think about their future and act proactively (rotter, 1966). of course, in conducting entrepreneurship, nurses must obey the prevailing regulations and follow the rules of conduct designated in the organization where they work. nurses must think about the various possible obstacles that they might face. in most hospitals, some of the injustice in deciding on a restrictive policy is because only a few nurses are involved in decision-making in the governance process (currie, chiarella, & buckley, 2013). nurses need to be encouraged to develop themselves related to the professional skills they need to improve to get the exact workplace position and develop policy (liu & d’aunno, 2012). nurses can promote their alternative ideas about health, and through their position, they can be actively involved in policy and decision-making (wall, 2014). additionally and of equal importance, economic factors significantly influence the available opportunities for entrepreneurship in the health field, especially capital and revenue (roy, 2013). in indonesia, the government has provided capital grants for young entrepreneurs. however, those are addressed only for young entrepreneurs in the industrial, tourism, education, and creative industries. there still needs to be more attention given to the health industry. therefore, the government needs to give support opportunities for entrepreneurs in the health field to help nurses in their entrepreneurship (kominfo ri, 2020). one of the most significant factors in entrepreneurship is the ability to apply a successful marketing strategy and have connections to other entrepreneurs to support the condition of the business economy. in this way, the nurses who establish entrepreneurship can get guidance by relying on their connection to other entrepreneurs (vannucci & weinstein, 2017). many hindering factors are found, but some can be modified as fear, knowledge and skills, and previous work experience. if those factors are handled well, they can become supporting factors through intrinsic motivation and self-determination that can benefit the nurses in their launching efforts in entrepreneurship. furthermore, some supporting factors can be improved to achieve better results. 862 conclusion entrepreneurship in nursing could be beneficial for nurses in practice. the current pandemic is an excellent opportunity for nurses to conduct entrepreneurship. nurses must develop their selfpotentials and identify the obstacles and the supports so that their businesses run competently. some obstacles can be modified, and some supporting factors must be improved. the entrepreneur world is full of challenges and opportunities, so nurses must face them professionally. only a few studies discuss the obstacles and supporting factors in nursing entrepreneurship. therefore, there is a need for further study concerning this critical topic to identify the hindering factors and the factors that support nursing entrepreneurship. references andrade, a. de c., dal ben, l. w., & sanna, m. c. 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(2010). sprirt and softskills of nursing entrepreneur. bandung: rafika aditama. https://doi.org/10.1177/216507991306100106 https://doi.org/10.1590/1518-8345.4397.3402 https://doi.org/10.2147/nrr.s98407 https://doi.org/10.12927/cjnl.2013.23450 https://doi.org/10.1108/jhom-03-2013-0049 https://doi.org/10.3912/ojin.vol17no02man05 https://www.who.int/hrh/nursing_midwifery/global-strategic-midwifery2016-2020.pdf international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 7 the effect of accrual reliability, debt level and cash flow volatility on earnings persistence volume: 2 number: 1 page: 7-10 1komang ayu trisna dayanti, 2i gusti agung prama yoga, 3gusti ayu intan saputra rini 1,2,3faculty of economics and business university of warmadewa, indonesia corresponding author: komang ayu trisna dayanti faculty of economics and business, university of warmadewa, indonesia email: trisnadayanti18@gmail.com article history: received: 2021-03-01 revised: 2021-03-20 accepted: 2021-03-28 abstract: this research is entitled “the effect of accrual reliability, debt level and cash flow volatility on earnings persistence”. the research question is “is the persistence of earnings is affected by accrual reliability, debt levels and cash flow volatility? the research objective is to examine empirically the effect of accrual reliability, debt levels and cash flow volatility on the earnings persistence. accrual reliability, level of debt and cash flow volatility are independent variables in this study while earnings persistence is the dependent variable. this study used secondary data in the form of annual financial statements of sample companies, namely basic industry and chemicals sector companies listed on the indonesia stock exchange for the period 2014-2018. the sample selection method used was purposive sampling method. in total, there were two 12 sample companies in this study. this study used multiple linear regression data analysis technique including classical assumption test, f-statistical test and hypothesis testing. the results showed the accrual reliability and cash flow volatility had no effect on earnings persistence, while the level of debt had a positive effect on earnings persistence, and therefore, the second hypothesis is acceptable. keywords: earnings persistence, accrual reliability, debt level, cash flow volatility cite this as: dayanti, k.a.t., yoga, g.a.p., rini, g.a.i (2021). the effect of accrual reliability, debt level and cash flow volatility on earnings persistence. international journal of environmental, sustainability, and social science, 2(1), 8-11. https://doi.org/10.38142/ijesss.v1i3.56. introduction every company always strives to make the profits obtained increase from year to year. the company’s performance is considered good if the current period’s profit is higher than that of the previous period and the current period profit is a guideline for achieving future period profits (fama, 2012; jensen, 2005). accounting profit is used to make decisions in determining management compensation, management performance appraisal, and determination of dividend distribution to shareholders and so on; however, the company may not always achieve the expectation and desire to increase profits (lidyah, 2018; sanusi et al., 2015). accrual reliability is one of the factors that influence earnings persistence. the cash flow component in earnings has a higher persistence than the accrual component does. the accrual components in the financial statements are divided according to their reliability categories: high, medium and low (barton, 2011; iatridis, 2018). another factor affecting the earnings persistence is the level of debt. the level of debt reflects the amount of debt the company has. companies having a high level of debt will encourage management to improve company performance so obligations can be paid on time (saputra, jayawarsa, et al., 2019; trisnadewi et al., 2019). the obligations borne by the company require management to generate profits that increase from one period to the next. cash flow volatility is another factor that affects earnings persistence. reviewing the company'’s cash flow is one way for investors to assess the persistence of a company’s earnings. cash flows can be assessed using the volatility of cash flows (jensen, 2005; stanojević et al., 2010). researches on the factors influencing earnings persistence have been conducted by several researchers. researchers of the present study conducted journal mapping and found research gaps in previous studies (scott-clayton & zafar, 2019; sethuraman, 2019). research gap is a research gap for previous researchers. the research gap found is the one that comes from differences in research results. the existence of gaps in the research results indicates the need for further research. the present research gap will be formulated as a research problem in the present study (jensen, 2005). therefore, a study is conducted with the title “the effect of accrual reliability, debt level and cash flow volatility on earning persistence in basic industry and chemicals sector companies in the indonesia stock exchange for the 2014-2018 period”. empirically testing the effect of accrual reliability, debt levels and cash flow volatility on earnings persistence in basic industry and chemicals sector companies listed on the indonesia stock exchange for the period 2014-2018 is the aim of the study. mailto:trisnadayanti18@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 8 agency theory agency theory is the contractual relationship between the principal and the agent. shareholders as principals take notice of the increased financial performance of the company (persistent profit), in this case management as an agent tries their best to obtain persistent profits in order to be responsible to the principal (whipple, 2018; x. yang et al., 2019). the relationship between the principal and the agent is expected to maximize the principal’s utility and satisfy the agent to receive rewards from the results of the company’s management activities (yolles, 2019). the contract having been agreed upon by the owner and management explains that the compensation received by the management depends on the profit generated. agency theory (motivation signaling) is used in this study on the grounds that whether the publication of annual financial reports presented by the company is able to provide persistent profit growth signals (boučková, 2015; tran, 2019). 1. earnings persistence : earnings persistence is a correction to the earnings expected in the future which is innovated by the current year earnings. in decision making, earnings reporting is very beneficial for stakeholders (sunani et al., 2015; s. yang et al., 2018). investors and creditors look at the current earnings to determine future earnings. to get the right prediction results, quality earnings are very important to avoid mistakes in predicting. one measure that can be used to predict the future earnings is the earnings persistence (li & cai, 2016; scott-clayton & zafar, 2019). 2. accrual reliability : found that the accrual component had a positive effect on earnings persistence; if the accrual reliability was lower, the level of earnings persistence would be lower (barton, 2011; ugwunta & ugwuanyi, 2019). the more reliable the accrual measurement in the financial statements, the higher the persistence of earnings would be (ellwood & newberry, 2007; iatridis, 2018). h1: accrual reliability has a positive effect on earnings persistence in basic industry sector companies and chemicals on the indonesia stock exchange for the 2014-2018 period. 3. debt level : the high level of debt will motivate the company to improve performance and generate high profits. the company generates additional funds to finance operations and develop the company through debt owned by the company (jensen, 2005; jensen & meckling, 1976). this is the reason why the level of debt has an influence on earnings persistence. the level of debt will affect the level of profit in the future when the company performs well or poorly, whereas when the financial condition is normal, this effect cannot be proven (iatridis, 2018; trisnadewi et al., 2019). h2: the level of debt (dar) has a positive effect on earnings persistence in basic industry and chemicals sector companies on the indonesia stock exchange for the 2014-2018 period. 4. cash flow volatility : high cash flow volatility indicates low earnings persistence, because the current cash flow information is difficult to predict future cash flows (jensen, 2005). the results of research by jensen (2005) reveal that cash flow volatility has a positive effect on earnings persistence. h3: cash flow volatility has a positive effect on earnings persistence in basic industry and chemicals sector companies on the indonesia stock exchange for the 2014-2018 period method the population in this study are companies in the basic industry and chemicals sector listed on the main board that publish audited annual financial reports and are published on the indonesia stock exchange in 2014-2018 consisting of 35 companies, respectively. the sampling method in this study is purposive sampling, in that, the sample is selected based on certain criteria. results and discussion tabel 1. multiple linear analysis model unstandardized coefficients standardized coefficients t sig. collinearity statistics b std. error beta tolerance vif 1 (constant) -22,247 11,431 -1,946 0,065 x1 15,817 14,601 0,122 1,083 0,291 0,692 1,445 x2 190,576 24,388 0,832 7,814 0,000 0,770 1,298 x3 105,193 132,448 0,079 0,794 0,436 0,880 1,137 based on the test results, the accrual reliability and cash flow volatility variables are not significant. this can be seen from the significance for accrual reliability which is 0.291 and the cash flow volatility has a significance of 0.436, both of which are far above 0.05. thus, it can be concluded that the earnings persistence variable is influenced by the level of debt with the multiple linear regression equation as follows: y = -22,247 + 15,817x1 + 190,576x2 + 105,193x3 + e the multiple linear regression equation used in this study is able to explain a constant of -22,247 and shows that if the independent variable is considered constant, the average level of earnings persistence will be 22,247. the coefficient of the debt level variable (x2) is 190.576 and it shows that if the debt level increases international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 9 by one rupiah, the persistence of earnings will increase by rp190.576. table 1 shows the adjusted rsquared is equal to 0.790 or 79%; it means that the independent variable in the study is able to explain the persistence of earnings by 79%. accrual reliability variable has no effect on earnings persistence. accrual reliability has a significance value of 0.291 which means greater than 0.05 (0.291> 0.05). therefore, the accrual reliability of a company does not affect their firm’s ability to generate persistent earnings (iatridis, 2018). the absence of the effect of accrual reliability on earnings persistence is due to the weak accrual component, revenue and expenses which are realised in the form of cash and non-cash which are components of profit (siti-nabiha et al., 2018). in activities classifying income, expenses and various other transactions, errors and manipulations by management are prone to occur. in addition, investors often only rely on aggregate profit without seeing the components that affect that profit (arshad et al., 2015; siti-nabiha et al., 2018). there is a positive effect of the level of debt on earnings persistence with a significance value (0.000 <0.05); the higher the level of debt the company has, the higher the company’s profit persistence will be. a high level of corporate debt will result in the company increasing earnings persistence in order to maintain performance (deegan, 2013; saputra, juniariani, et al., 2019), both in the eyes of investors and auditors (sarwoko & agoes, 2014). thus, the second hypothesis “the level of debt has a positive effect on earnings persistence” can be accepted (sethuraman, 2019). the cash flow volatility has a significance value of 0.436 which means greater than 0.05 (0.436> 0.05). therefore, the cash flow volatility variable has no effect on earnings persistence because to measure earnings persistence, information on stable cash flows that have low volatility is needed (sunani et al., 2015). basic industry and chemicals sector companies experienced quite drastic fluctuations during 2014-2018; therefore, cash flow also fluctuates in that period, resulting in high levels of cash flow volatility and is difficult to be used as a determinant in determining earnings persistence (li & cai, 2016; scottclayton & zafar, 2019). the third hypothesis is rejected, that is, cash flow volatility has no effect on earnings persistence. conclusion in accordance with the results of hypothesis testing, problem formulation and research objectives, the study has the following conclusions: 1. accrual reliability variable has no effect on earnings persistence in basic industry and chemicals sector companies listed on the indonesia stock exchange for the period 2014-2018. 2. the debt level variable has a positive effect on earnings persistence in basic industry and chemicals sector companies listed on the indonesia stock exchange for the 2014-2018 period. 3. the cash flow volatility variable has no effect on earnings persistence in basic industry and chemicals sector companies listed on the indonesia stock exchange for the 2014-2018 period. the suggestions on this research are as follows: 1. data research used contains crossection data. data representing various sizes (small, medium, and large). it is recommended that for further research the data is tested after being grouped by size. so there is no outlier data founded, more data used and approaching the population so that the results are more accurate. 2. furthermore, researchers are expected to expand their research area, not only in basic industry and chemicals sector companies on the indonesia stock exchange but in the broader sector so that researchers can be generalized. 3. further researchers should increase the observation period so that the results of the study are more optimal. it aims to be able to know the average changes of independent variables and dependent variables over a longer period of time. so it can be concluded the influence of changes that occur consistently over a longer period of time. 4. researchers are then expected to consider other variables that may have an influence on dependent and rarely researched variables, such as company value and managerial ownership. reference arshad, r., asyiqin, w. a., razali, w. m., & bakar, n. a. 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(2019). the complexity continuum, part 2: modelling harmony. kybernetes, 48(8), 1626–1652. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 436 political policy implementation analysis kupang city regional income and expenditure budget volume: 3 number: 2 page: 436 449 1esrah d.n.a. benu, 2yefta y.m sabaat, 3akhmad syafruddin, 4 josef kanisius bau 1234faculty of social and political science, university of nusa cendana kupang, indonesia corresponding author: akhmad syafruddin e-mail: akhmad.syafruddin@staf.undana.ac.id article history: received: 2022-03-28 revised: 2022-05-24 accepted: 2022-07-20 abstract: the issue of covid-19 has affected the economy and society of the country. so the government is taking various steps to prevent it by pushing laws of isolation and quarantine, as well as enforcing restrictions and community activities (ppkm). this study aims to clarify the analysis, policy, and political budget handling of covid-19 in kupang city. research methodology is qualitative, with the type of cases used to study and analyze situations affecting individuals and groups dealing with covid-19 in great detail. according to research findings, the kupang city government has relocated its budget and refocused on regulating covid-19 through regional regulation number 3 of 2020 on the regional allocation of kupang city year 2021 budget as described by regulation mayor (perwali) kupang. the letter number 98 revised return becomes the guardian number 5 of 2021 regarding modifications to regulations mayor kupang number 98 of 2020 regarding explanation budget kupang city regional income and expenditure. the kupang city government received funds through policy total of 80,051,530,953 that were entered into shopping not expected (btt) for natural and artificial disasters (covid19 handling). from the side, implementation policy causes the spread of covid-19 to be handled slowly since data information is not synchronized with the number of cases in the field. the policy has not held covid-19 in kupang city effectively because of the kupang city dprd's insufficient political control, the government's responsiveness, the prosecutor's team's aggressiveness toward the covid-19 task force, and public compliance. keywords: policy implementation, kupang city government, covid19. cite this as: benu, edna, syafruddin, a., sabaat yym, bau, jk (2022) “political policy implementation analysis kupang city regional income and expenditure budget”. international journal of environmental, sustainability, and social sciences, 3 (2), 436 – 449. introduction this post is a study continued by (benu et al., 2021) with the title regional budget policy related to handling covid-19 in kupang city. research results show that the government city kupang has taken two approaches political budget in the first handling of covid-19 published regulation mayor kupang number 11 about change third on regulation mayor kupang number 45 of 2019 about explanation budget income and spending area city mussel that regulates about budget health handling of covid-19 and second regulation mayor kupang number 13 of 2020 about change fifth on regulation mayor kupang number 45 of 2019 about explanation budget income and spending area city kupang arrange about budget recovery economy affected pandemic through social safety nets. research this focused on budget handling covid-19 in 2021. the previous difference study focused on policy in general. however, it advanced this to see how far implementation policy is, specifically the political budget in handling covid-19 in 2021 in the city of mussels which experienced an increase. based on facts, the government imposes enforcement limitations on community-regulated activities (ppkm) addressing health protocols through public action, such as wearing a mask, washing hands, keeping a safe distance, and avoiding crowds. the implementation of this ppkm could not stop eye-chain deployment fast enough, so kupang went into a state of emergency international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 437 (kompas.com, january 28, 2021). because of this, the economy stopped running, and many people lost their jobs. public and political budgets effectively determine how committed a government serves the public good and makes people feel safe. this is important for fixing the economy and the health problem. public and political budgets are a good way to figure out how committed a government serves the public good and makes people feel safe. as quoted in islamy (2009), thomas r day defines public policy as whatever choice the government makes or does not make. james e. anderson, cited by budi winarno in 2008, said that public policy is what agencies and other parts of the government decide to do. next, david eston, as quoted by agustina (2008), defines public policy as "the authoritative allocation of values for the whole society " this definition confirms only owner authority in the political system is the kupang city government, which legitimate could do something to the community and choice government for public policy. related budget relocation and refocusing could view by (deden rafi syafiq rabbani, 2020) to explain covid-19 handling is carried out management finance area through reallocation and refocusing of the apbd according to regulation legislation, as well as how is the public trustbuilding strategy against management finance area. management finance area, as well as urgency trust public in situation pandemic, must be precise and wise in fulfill needs area. government of banten province to carry out settings policy budget area by refocusing and reallocating the budget income, spending, and financing area appropriate for handling covid-19 (nurdiani, 2021). government of banten province to carry out settings policy budget area by refocusing and reallocating the budget income, spending, and financing area appropriate for handling covid-19 (nurdiani, 2021). revinadewi et al. (2021) point out that indonesia needs a fiscal policy on production and inflation to deal with the effects of the covid-19 virus. this is a policy of refocusing activities and reallocating the budget. to deal with the impact of the covid-19 virus, grediani (2020) focused on the phenomenon of budget changes and community participation in the pakualaman district. covid-19 pandemic shows that the effect of the covid-19 pandemic has stopped shopping, or zero shopping (except for shopping specific). community participation by independent and independent activity prevents the spread of covid-19, even though the budget change budget could be realized to handle the spread of covid-19. research focuses on efforts addressing health and socially created impacts rather than just explaining policy budget covid through budget relocation and refocusing. to obtain a sustainable conference response on managing covid in 2020, this concentrated on the budget's revenue and spending areas for 2021. the scope of study you want to focus on is related to how politics and funding are handled when dealing with cases of negligence in the areas of network social safety and health. along with that, this study is still being done because the number of instances of covid-19 in the city of kupang, which is in the province of ntt, is the highest, with 2497 cases. of the 144 persons who tested positive, 67 died (indonesian media 31 january 2020). based on many facts, it is crucial to understand how far the political leadership is willing to go in allocating funds and resolving social issues in kupang city. methods the research method used in this research is qualitative with the type of case study research. in (a muri yusuf, 2014), case research is a process of collecting data and information in-depth, detail, intensive, holistic, and systematic about people, events, social settings (social backgrounds), or groups using various methods and techniques as well as many sources of information to understand effectively how people, events, natural settings (social settings) operate or function according to their context. case research pays attention to all important aspects of a case under study. by using this type of research will be able to reveal a deep and detailed picture of a situation or object. the case to be studied can be a person, a family, an event, or another quite limited group so that the researcher can appreciate, understand, and understand how the object operates or functions in a real natural setting. individuals here are policy implementers and policy recipients in the case of covid-19 in kupang city. data collection is done through observation, interviews and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 438 secondary data sourced from online news, official government documents and other sources that can be accounted for. data analysis through data reduction is summarizing the data, choosing the main things, focusing on the important things, looking for themes and patterns and then discarding the unimportant ones in the apbd document. the second is the presentation of data (data display) can be done through brief descriptions, charts, relationships between categories, flowcharts and the like (nasution, 2003:129). miles and huberman in (sugiyono, 2013) said "in displaying data in addition to narrative text, it can also be in the form of graphs, matrices, networks and charts (samsu, 2017). result and discussion the kupang city government established regional regulation (perda) number 03 of 2020 about the budget for the regional shopping year 2021, which has a total budget of 1.1 trillion and no specific provisions for handling covid-19. the budget for covid-19 is managed through the publication of regulation mayor no. 98 about the elaboration of the upcoming 2021 fy apbd revised. this regulation will become regulation kupang mayor regulation no. 5 of 2021 concerning amendment to the regulation of the mayor of kupang number 98 of 2020 concerning the elaboration of the kupang city regional revenue and expenditure budget. the policy has set a budget of 80 billion for the scheme shopping no suspected (btt). perwali number 5 caused a budget refocusing on 38 regional apparatus work units (skpd), which consisted of the first two stages of 9 skpd and the second 29 skpd carried out on regional financial and asset bodies (bkad). some refocused budgets are sourced from the central government's general allocation fund (dau). this amount is then transferred to unexpected shopping. btt is intended to be used for unusual or not anticipated to be repeated activities, like the management of natural disasters, non-natural disasters, and social disasters that were not previously expected, including the return of excess regional revenues from the previous year’s closed. the refocusing program was carried out on operational expenditures and capital expenditures. operational expenditures include personnel expenditures, office services, meeting meals and drinks, business trips, grants, and vehicle maintenance. in contrast, capital expenditures include purchasing furniture and equipment for the home and office (such as computers, chairs, tables, and printers) and purchasing buildings and public infrastructure. in contrast, capital expenditures include purchasing furniture and equipment for the home and office (such as computers, chairs, tables, and printers) and purchasing buildings and public infrastructure. from the btt funds, the disbursement mechanism is carried out by submitting a budget expenditure plan (rkab). the rkab for dealing with covid-19 can be found in table 1 below. table 1. planned budget expenditure needs no regional work units (skpd program total budget note: 1 kupang city social service coffin carrier and consumption team 1,172,000,000 realization 2 kupang city social service self isolation 892.825.000 realization 3 public health office consumables and equipment capital expenditures 15.431.743.000 realization 4 department of cooperatives and smes does not have a covid-19 handling program no program nothing exists. source: processed from data from the regional financial and asset agency of kupang city based on table 1, the social service provides assistance consisting of coffin assistance and assistance for self-isolating people. meanwhile, the health office is directed to the dimensions of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 439 health services which include drug and supplement assistance, the 3t program (testing, tracing and treatment), funeral assistance, vaccination activities, health promotion, operational assistance, guarantees for the implementation of isolation and recruitment of health workers. meanwhile, the economic dimension is not distributed for economic recovery by the city government itself. measured based on research, the kupang city cooperatives and smes service, as the frontline of the covid-19 economic recovery, did not get a budget from the general budget fund. (dau) for the city of kupang in 2021. instead, the budget for this service will be refocused under the regulation of the mayor of kupang number 5 of 2021 to be transferred to the btt budget, which is accommodated in the bkad of kupang city. according to william dunn (1981), public policy is the connection of the government unit with its environment. richard rose (dunn, 1981) admits that policy should be viewed as a protracted set of somewhat connected actions that produce something other than a single choice that requires attention. the definition put forward by rose strengthens the notion that policy is a direction and pattern for doing something. a political scientist carl j. friedrich (dunn, 1981) formulates correctly and straightforwardly that policy is a form of action taken by a person, group or government in an environmental opportunity and challenge where the policy is proposed to be used to overcome the difficulties or problems that occur in the environment. efforts to achieve goals or realize the desired program or plan. in comparison, dye in winarno (2007) defines public policy as whatever government chooses to do or not to do, which in indonesian means whatever the government decides, whether it will be done or not done (silence), while robert eyestone said broadly that public policy could be defined as the relationship of a government unit with its environment. then budi winarno also assumes that policy is an activity and its consequences, which have a lot to do with those concerned about reaching a separate decision (winarno, 2012). then merrill. s grindle said that in the content of policy, there are interests affected by the policy, the types of benefits that will be generated, the degree of change desired, the position of the policy maker, and the program implementer. in this article, the analysis of political budget policies for handling covid-19 in kupang city uses merille's grindle theory, known as implementation, as a political and administrative process. according to merilee s. grindle (subarsono, 2011), the success of implementation is influenced by two major variables, namely the content of policy which includes: a) interests affected by the policy. b) types of benefits to be generated. c) the degree of change desired. d) the position of policy makers. e) (who) implements the program. e) the resulting resources. then the implementation environment (context of implementation) includes a) the powers, interests, and strategies of the actors involved. b) characteristics of institutions and authorities. c). compliance and responsiveness. how far is the interest group target at accommodation? according to s. grindle in agustino (2016), influencing interests are those that have an impact on how a policy is carried out. this indicator contends that a policy's implementation must engage a wide range of interests, and it measures the degree to which these interests have an impact. the primary interest must be balanced with the interests of the general public (user or consumer policy) and policy implementers (makers and implementers). related public interest is how the government responds to the current problem: the number of covid-19 cases is getting higher. this is a problem for the economy and society as a whole. there is also a temporary public interest in how local government leaders deal with the pandemic and its effects. through regulation mayor number 5 of 2021 about changes to regulations mayor kupang number 98 of 2020 about explanation budget kupang city regional income and expenditure has estimated 80 billion for an answer and accommodate interest public. office in the chart of dealing with covid-19 characterizes vertical line coordination, designing strategies for dealing with covid-19 departments based on orders from the mayor. following the results interview with the head of subdivision planning and finance, dinas kupang city cooperatives and smes, "if service this right only operates duty in accordance tupoksi course. what does the government want the city? we carry it out". the relevant dprd authority's interests in legislation, budgeting, and control are temporary. in the study, the legislation of dprd and the city international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 440 government was able to come up with a plan for how to handle covid-19, which was called regional regulation number 3 of 2020 concerning the regional budget of kupang city year 2021 budget, and they set a budget of 1,100,000,000,000,000 rupiahs. how much do the benefits come out? the government could make rules to help the public be safe and healthy. grindle says that existence will bring about benefits. the benefits that came out of this had to do with the fact that there was a policy for the good of the community as a whole, which had to do with the welfare, prosperity, and safety of its people. the benefits in question must also affect the health, economic, and social sectors that are affected by covid-19. the kupang city government has planned for 94 places to sleep at sklerik hospital to care for covid-19 patients in 2021 (tirto. id), even though the city is not yet ready to handle covid-19 patients. the secretary of the city of kupang also said that the government of kupang center tries to put patients in isolation who can't stay at home because they are sick (beritasatu.com). because there were not enough facilities for sick people at home, people in kupang city were forced to live alone. the government took care of those who did live alone and who did live alone were taken care of by the government, which helped them buy food and medicine. then effort control with rule enforcement restrictions activity community (ppkm) in the city mussels and appeals apply protocol health strictly in the city of kupang. then by the economy, the resulting stabilization from policy this not so highlight because as obtained from results interview researcher with head of sub-division of planning and finance, dinas kupang city cooperatives and smes related implementation budget refocusing policy in kupang city say that: "as a consequence of policy, the dau funds from the government area does not exist, and the usual budget for running a program at the office was being used. this means that everything is now refocused on the covid-19 handlers, so we are just waiting for the dak funds to be distributed from the ministry of cooperatives and small and medium-sized enterprises, and for the time being, we are only using incentive funds. " related to the interview, if we discuss related benefits generated from policy, from an economic point of view, this is a problem., it can be said that this policy isn't very effective and that it helps the economy in kupang city get better. besides that, from a social dimension, the approach’s benefits could be judged by the interview with the secretary of service kupang city social: "we know this covid-19 is not a natural disaster. there are two kinds of disasters: natural and non-natural. well, because there was previously no policy set budget question non-natural disaster this right so our rather difficult for a move. so actually obstacle this more to that process myself. i already delivered related with policy mayor number 5 of 2021, which is what happened based on our for to do handling covid-19, so this time it is refocusing. it results from that refocusing diverted to btt, but for service social alone, our no refocused. now, for can carry out covid-19 handling programs such as already explained just now our aim at two focus, i.e., 1) for help chest corpse and eat drink. 2) for positive social and doing isolation independent." based on the results interview, this could be observed as a social benefit of the policy. there is effort act good follow up, just like what the service does social as implementation policy. how much does change affect how covid-19 is handled? in theory, change is when things don't stay the same. this means that the current situation isn't the same as the future. several things make something change. factors that focused on two categories: internal and external. based on that, if we talk about related degrees, change means questioning what has been caused by policy to environmental policy. see kupang city condition in century covid-19 pandemic when every day keeps facing increase case positive covid-19, along with the percentage of healing and presentation dead due to the ongoing covid-19 experience tide dynamics. as shown in graphs and tables, the development of covid-19 cases began at the beginning and has continued in kupang until now. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 441 ( source: https://m.andrafarm.com ) based on the chart showing the case positive for the coronavirus throughout kupang, the graph increases every time. based on kemkes.go.id, it shows that until 10 december 2021, the total coronavirus infection in kupang city reached 15,290 people, and 0 people died, 0 people were still sick (positive active), and 15,290 people were declared recovered. besides that, to see the degrees of the changes caused by refocusing policy issued by the kupang city government in what is the handling of covid 19 effective or not? then with this presented development, the spread of covid19 in kupang city from the year 2020 to the year 2021, detailed number development from month to month, following table those: table 2. the spread of covid-19 in kupang city from month to month month confirmed positive healed die still sick december 2020 974 428 546 january 2021 2.451 987 1464 february 2021 4.327 4023 372 march 2021 6.227 5412 968 april 2021 6.668 6662 6 may 2021 6,937 6935 2 june 2021 7,250 7236 14 july 2021 11.145 11130 15 august 2021 14,410 14399 11 september 2021 14,426 14404 22 october 2021 15,273 15273 november 2021 15,280 15280 december 2021 (9 december) 15,290 15290 the information above showed how the covid19 virus spread in kupang city from month to month and demonstrated the importance of confirmed numbers that are positive for the covid19 experience enhancement. nine hundred seventy-four people were proven positive by the end of 2020; however, from 2021 to december 2021, there was a significant increase, bringing the total to 15,290. the rise of strong positive covid19 cases demonstrates that, despite the kupang city government's decision to refocus its policy on covid19, it has had no obvious effects on the management of covid19. this issue also shows that the kupang city government doesn't give international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 442 much more to limit the spread of covid-19, which is why the number of people who have tested positive for covid-19 has risen so quickly. also, the focus on covid-19 patients started to improve in january 2021. from january 2021 to december 2021, 15,290 people started improving, which shows that the recovery rate is going up. researchers think this happened because of the work to improve health care. this is one of the policies for dealing with covid-19. based on the things listed above, the degree of change that happened before the refocusing policy was made and put into place for dealing with covid19, the appearance of preventing the spread of covid19 in kupang city does not show any suppression of the reach of covid19 in 2021, while a very positive increase in the number sharply exceeds the positive number in 2020. the problem, of course, leads to a relatively large budget of around $80 billion but very weak efforts to control it. so that it can be shown that the budget's implementation is based on the city government's policies for dealing with covid-19 not running effectively and efficiently. also, the city government spends too much time on healing and rehabilitating and not enough on preventing problems. how do policymakers make decisions? montesquieu's ideas say that triassic politics results in the separation of state power into three parts: executive (executive) law, legislative (maker) law, and judicial (supervisor) law. the separation of powers between the executive institution, the legislative institution, and the judicial institution helps set the goals and aspirations of the state by making policy. the basic idea, when making a plan for how to deal with the covid-19 outbreak in kupang city, fundamentalization becomes a major factor. based on research done in 2021, regulation of mayor number 5 of 2021, one talked about related budget refocusing efforts to deal with covid-19. so, it's clear that the kupang city government and the kupang city regional house of representatives have a role in making and enforcing policies (dprd). by the empirical position of kupang city government, which is administrative kupang city government as executor policy and political as formulator policy and maker policy from guardian number 5 of 2021. according to the results of an interview with a researcher and a secretary at the kupang city health office, "the mayor and deputy mayor of kupang, in addition to being in charge of the city government, also play a role as unit team leader tasks (satgas) in the handling of covid-19 in kupang city". then, in addition to the position of city government, there is also a position of kupang city dprd as a maker of proven policy (legislator), which means that the dprd is directly involved in making policy and controls how the city government puts policies into action. however, there is assistance in research conducted by researchers empirical the role of dprd in operating function control and supervision implementation policy to government by contextual. this thing as conveyed by the village head ward south oesapa kupang city as one of the areas that are included in the covid -19 red zone where in the interview with the researcher says, "we only do what our boss tells us to do and follow his lead, so we only do what comes from above, using the same method we use to level the city. our only job is to figure out how many people covid -19 impacted. from a positive society, this is how we figure out who in the society is able and who is not. well, this is what we sent to the city to get the attention of the city government after we got data from a community that wasn't affected by the economy. then, so far, this enough, if we don't see much of the dprd in our village, or if people in our village see the same thing we do".so indeed could conclude that the existence and role of dprd in effort supervision and control are very weak, which is what causes political crisis because effort checks and balance in the city kupang in handling covid does not walk with good. (who) executor programs? in dictionary great indonesian language (1997: 308), implementation originated from the word " like," which means operating or doing something. while program according to hasibuan (2006), a program is a clear and concrete plan because it already lists goals, policies, procedures, budget, and time implementation that has been set. based on a number of the definition, it could be concluded that what is meant by program implementation is a series of activities carried out by individuals or group-shaped implementation-supported activities, policies, procedures and resources power meant to bring something results for reaching goals and objectives that have been set. based on the theory could depict that related to the implementation of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 443 refocusing policy for the handling of covid-19 in kupang city, who took action as program implementer is kupang city government that is mayor and deputy mayor as head of the covid19 task force, who conducted together with service social, police civil servant praja, police military, tni, health service, service communication and information (kominfo) and the management agency regional disasters (bpbd). how is source power produced? following essence from source power that alone, in effort handling carried out by the kupang city government through the refocusing policy, then source power in implementation policy this divided becomes two that is source power human (hr) and resources non-human power. source power human (hr) must have enough under needs and adequate skills following the demands of an organization's tasks. as for understanding the source of power, human beings are proposed by hani handoko (2000) as people who give energy, talent, creativity and effort to maintain activity organization. about hr in effort implementation policies implemented by the municipal government for handling covid-19, based on referrals study identified that at the hr level, of course, this related with quality and capacity individual, in observation researcher alone for two things this i think about our hr sufficient and able for to do handling covid-19 in the city kupang thing this proved with by amount power expert in the field health, reported on republica.co.id on february 22, 021 government east nusa tenggara province handed over 100 3t workers (testing, tracing, treatment) to help the kupang city government handle the case spread of covid-19. the deputy mayor of kupang also responded to this, hermanus man in the welcome convey, accept love to government ntt province which has train and finance 3t workers during _ one year to front. according to him, 3t power is part of planning big in war strategy to face the covid-19 pandemic in the mother city, the province of ntt. see thing this by capacity naturally no again something worrying thing. then if seen from side agencies in hr for handling covid19 such as the department of health and service social as a leading sector and the covid-19 task force, based on research carried out with head of sub. finance and equipment section that " so " for handling this covid-19, we first proposed budget for team bearer corpse covid that's right, but this here he advanced from service health." from the resulting interview in effort handling covid19 like service social as a leading sector it turns out in implement policy move as an administrator in thing this prepare qualified human resources whose specifications in the field related like for deal with their covid-19 provide at a time allocate budget for team bearer and besides that, they also coordinate and do synergize with service health for getting information regarding victims and patients. so, according to the researcher, hr is qualified enough in effort handle that. source non-human power in implementation policy is related to a budget; facilities work to expedite implementation policies, training, technical instructions, and authority. from side budget alone for handling covid-19, kupang city government refocusing budget of rp. 80 billion earned through dipa year budget 2021. then for facility supporters, as with the existing budget, this will be distributed for procurement tool pcr tests, drugs, finance the place quarantine centralized and cost operational team group duty district and village as stated by the deputy mayor kupang reported from gatra.com. besides that, the result from budget refocusing will be distributed to capital expenditures and expenditures operational from service health for handling covid-19. then for carrying team, crate bodies, and consumption as well as for those who are isolation independent in the form of help groceries and medicines. context implementation. context implementation relates to where and by whom the policy is implemented and will also affect the level of success because of however good and easy policy and whatever support group goal results in implementation permanent depending on the implementer. the character of the executor will influence the executor of the action in implementing policy because the executor is an individual who does not make it possible free from the beliefs, aspirations and interests of the person who wants them to accomplish. in implementing something policy, there is something possibility from executor to deflect what is already determined for the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 444 sake of personal, so could keep away destination from a policy. context implementation that affects success implementation, according to grindle, is as follows: how power, interests and actors involved? according to harold d. laswell and abraham kaplan, power is a relationship where someone or a group of people can determine the action of somebody or other groups to fit desthe tination of the party first. in this, as grindle put forward, if they felt interested in a program, they would develop a strategy to win the implementation competition so that they could enjoy the output. power in implementation budget refocusing policy for handling the covid-19 outbreak is an influence and authority made by the maker policy, delivered to executor policy, to arrive at the recipient policy. actor from power this in policy this involve city government or in thing this mayor and his staff as executive and dprd as the legislature. so that through authority and legitimacy from local government and dprd kupang city, efforts covid -19 eradication can walk with regular, stable and vertical which is then a subordinate line becomes more effective. in the study, the influence of power is significant where through power effort forcing will to executor policy until can be realized with good. in study shoshowske interviews conducted at dinas social and health service showed that in handling covid-19 agencies, the only to do planning with making a plan needs spending (rkb), which is then proposed to a leader in thing this mayor, then if the mayor’s disposition new defrosting budget can be obtained. in interviews conducted by researchers together, the head of finance and equipment service kupang city social says that " for handling covid that 2021, that we usually make plan needs shopping or rkb, and that go-to budget shopping no unexpected and that no is in the office social, so katong make that rkb then submitted to mayor there, reboot leader on there, later approved new katong can budget for handling covid-19”. so from the results interview could identify that the impact power mayor as a taker decision and disposition is in an essential context. then besides that, interaction between the municipal government and its staff with the kupang city dprd is effort relation the power that happens in maximizing effort implementation policy-related handling covid19 alone. research conducted by researchers identifies effort relation power exercised with dprd still not yet showing existence contrast from the dprd. as a result, interview with chairman field empowerment of micro enterprises in the office cooperatives and smes: “ during pandemic covid this room our movements are limited, we are only to do monitoring past whatsapp, because for wa itself, we have an msme group throughout the province of ntt which was created by the department of education provincial cooperatives and smes the name of the group is "si donald" in the group joined all owners of msmes throughout ntt, now we do control through the group only, and if the presence of the dprd itself together with us no there is because they run duty they alone, we go with our job. then related to how this dprd also controls the handling of covid-19 in the city of kupang. used on an interview conducted with village head from ward south oesapa, kupang city say that: " indeed " right as conveyed earlier, our area was a village oesapa south enter in the covid-19 red zone, we have also to do data collection our citizens, because there is request data from leader leveled top. then if question the role of the dprd together within see the community affected by covid, the dprd almost no our see, or together with us in the village this for see community, at least if you want a campaign that new they exists". from the interview conducted above, if we look at the position of the dprd in operation function controlling or supervision by factual naturally weakly in handling covid-19 in kupang city. this occurs because dprd causality does not accompany the local government to address covid. effects that can be projections are also generated by checks and balanced no walk with neat and orderly. how characteristics of institutions and rulers? according to van meter and van horn, the characteristics of institutions/ organizations executors include competence and size agent implementer, level control hierarchical in the implementing unit bottom at the moment implementation, support politically from executive and legislative branches, and formal and informal linkages with institution maker policy. meanwhile, according to merille s. grindle, implementing a program can cause conflict for those whose interests are influenced. solution international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 445 strategy conflict about who gets what becomes instruction, not direct about characteristic features ruler or institutions that are implementing the program, both about the partiality of the authorities/institutions executor nor about style leadership is authoritarian or democratic. in research conducted, implementation policy regulation mayor kupang number 5 of 2021 which is directed for handling covid-19 in kupang city show how institutions related like department of health, department of social, service cooperatives and smes as well as financial and asset agency kupang city area as program implementer with inherent characteristics that is character stiff which means obedient and obedient to instructions from leadership, other than that there is a strong system for setting the implementation process policy that. then those who do not could deny that almost in habits of bureaucracy contaminated structural oriented. whereas stated by merkl that "politics is about who gets what? when? and how?". according to a researcher, the theory describes characteristics from every tangent element direct with element politics. so no amazed if seen from the behavioral approach in a study showing every institution services that obedient and obedient to who the government is one oriented structural. besides that, kupang city government as ruler or regime, of course by political there is want effort conducted that reaches satisfaction people on performance government in handle covid19 outbreak, where? it will impact orientation politics in the future (politics-oriented) because it has gotten attention from the public. this thing by an interview researcher with the head of subdivision planning and finance, dinas kupang city cooperatives and smes which stated: "if this refocusing problem our budget is cut for implementation handling covid-19 no more from that if government city says refocusing or cut, we cut. because of all the rules thereon, if service this right only operate duty in accordance tupoksi course. what does the government want the city? we carry it out". how do compliance and power respond public? level of compliance and presence response from the executor. another thing that feels important in implementing something policy is compliance and response from implementers. then what wants to be explained in points is to what extent compliance and response from the executor in responding to something policy. so you are aware that this is to what extent compliance and response from the executor in respond refocusing policy for handling covid-19. it is also part critical of the implementation process something policy, where level compliance and presence response from executor policy is an action real from an executor for doing duty principal and function in implementation this refocusing policy to done with good, optimally and empowered to use for the community in need. based on results, interview related compliance of implementers refocusing policy for handling covid-19, with secretary service social city kupang says: "government this right we consider as a father in charge us, so in covid like this, i think government has to do step one thousand for overcoming problem so that fast passed. so we are from service what we can be certain of is follow instruction from government city for example government city for handle covid this there is for unit covid-19 task, now unit duty this chaired by the mayor and deputy mayor social is also in team task force this, so so ade. if for our stakeholders, usually we always coordinate with party ward forget the data, because ward do you own the community, and if our ask the village must always ready. only sometimes public someone is indifferent, not indifferent with existing rules, ordered required even wear a mask no use, requested for do not crowd rather a for the party, sometimes our confused with community mentality this”. about pliance and response from executor refocusing policy, recipient policy put forward that: "yes as public our obey just with what is made by the government, we follow a course. for sure right government is not possible for our hard. if for the economy because covid, right? not just our natural self, but almost everyone is a natural right. so if government asks for closed business at 8 o'clock, no do we want must close. if no officer, please look we have a sale dong" (interview august 25 with mother diana mangosteen). from the result interview about level compliance and presence response from declared executor from secretary service social city kupang, as an actor implementing the policy, according to him that government has strived for handle plague covid this, for that obedience to with directions and policies from government need be addressed with full not quite enough answer well from service until village. then for the public, consumer policy naturally varied, as the secretary international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 446 said service social that still many societies that violate regulation for prevention covid, but there are also obedient to suggestion government for example related to pkm. based on that, according to the results observation research, a researcher could argue that by empirical in application refocusing policy for handling covid level obedience from executor policy showing sufficient coordination stable, where street implementation executor policy obedient and in line coordination with government city as maker policy and leadership. this shows existence good progress in handling covid 19 in 2021. apart from executor policy, there is receiver policy by empirical research carried out researcher showing that level obedience from public as receiver policy is different or varied, some still violate applied rules there are those who obey to rule though there are other impacts. in the analysis researcher, happening the level of obedience in a varied society show the effort of communication and socialization less policy from policy implementers to the community, so there is pote case that is happening. obstacle implementation budget refocusing policy? implementation barriers in implementing the refocusing policy for handling covid-19 in kupang city, according to the secretary of the kupang city social service, said: "in my opinion, the social service here is running in terms of management. it is a consideration from the leadership. in this case, the mayor divides several opd to handle this. however, the bottleneck is in the process because the budget is available in the dpa. dpa is like our abpd. at first, we did not know covid would happen, so it was not programmed. moreover, this is a non-natural disaster, so the process is not as easy as everyone thinks.” in addition, in terms of implementation in the field, it was explained that "the mentality of our people still likes to act alone, disobeys rules and violates health protocols." not only that, but the cooperatives and smes office also experienced other obstacles to implementing this policy, as stated by the head of the planning and finance sub-section of the kupang city social service: "we are from this service. since covid-19 happened, our budget no longer exists. all of our dau has been refocused by the government for handling covid. if i am not mistaken, it is included in btt. this service program has three things, namely training, monitoring and evaluation. so during this covid period, we are not allowed and forbidden to interact directly with the community. to run this program, we are only waiting for funds from the dak, that is, from the ministry. we have been given a budget, and then we can manage it. while waiting, we stay at the office while monitoring through social media." in addition, some obstacles occur in society, as the results of interviews with one of the communities affected by covid-19 and a primary food entrepreneur, namely mrs. diana manggiri, who said: "last june, my husband, son and i contracted covid-19. since being exposed to covid, we discussed it with nurses at the health center and were directed to stay home for 14 days. this is difficult for me because it becomes difficult to make a living. at that time, we checked it at the undana hospital, but we did not get any medicine for covid even though we were isolated at home. they said their nurse wanted to come to the house but did not come. we got three sacks of rice, bear brand (sterile milk), and canned fish for food assistance. that is all we got for almost one month after recovering from covid-19. at that time, the party from the naimata village delivered it. he said this was help from the mayor”. from the results of observations and interviews, the researchers concluded that the obstacles that occurred in the implementation of the refocusing policy for handling covid-19 were: 1. in implementing the policy, there are still difficulties in the process for implementing policy. this happened because a disaster like this was unimaginable, so in implementing and dealing with this outbreak, finding the right breakthrough in overcoming the covid-19 problem was still quite challenging. this is by the results of interviews with researchers and the secretary of the social service, one of the leading sectors to deal with the covid-19 problem. 2. since covid-19 is interpreted as a non-natural disaster, the government is quite overwhelmed in dealing with this outbreak, particularly finding the best solution to eradicate covid-19. as a result of this covid-19, breakthroughs related to budget politics must be redesigned because the legal basis almost does not regulate budgeting for disasters like this, so an extraordinary decision is needed. this is what was conveyed by the secretary of the social service "initially, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 447 we did not know that covid would occur, so it was not programmed. moreover, this is a non-natural disaster, so the process is not as easy as everyone thinks.” 3. barriers that occur in policy communication. according to the researcher, there is still a discrepancy between what the government wants and what the public understands. this is proven by factual facts as stated by the secretary of the social service, who said that "people still often violate the regulations made by the government". in this case, the community's compliance and responsiveness are still weak and political communication is weak from the implementor to the community. 4. there are still agencies that, during the covid-19 pandemic, are not empowered to work and work together in handling this outbreak. empirically this happened to the kupang city cooperatives and smes service during this pandemic. the budget from the dau was not obtained, which was refocused on btt for handling non-natural disasters. the cooperative service was also prohibited from interacting directly with the community, so this polemic described the ineffectiveness of the government's understanding of policy. as stated by carl j. friedirch (dunn, 1981), "policy is a form of action taken by a person, group or government in an environmental opportunity and challenge where the policy is proposed to be used to overcome difficulties or problems that occur to achieve goals or realize a program or program desired goal". therefore, the cooperatives and smes office should also be involved as a supporting partner of the agencies that act as the leading sector so that there is no unproductive sector. 5. hospital inpatient rooms are very minimal, causing difficulties in monitoring and treating covid-19 patients who are confirmed positive. 6. the process of health and social assistance for self-isolating patients due to covid-19 seems slow in distribution. according to an interview with ms. diana manggiri, "at that time, we checked at the undana hospital, but we did not get any medicine for covid even though we were isolated at home. the nurse said they wanted to come to the house but did not." she said, "we got three sacks of rice, bear brand (sterile milk) and canned fish for basic food assistance. that is all we got for almost one month after recovering from covid-19. at that time, it was the naimata subdistrict that delivered it. he said this was assistance from the mayor." 7. the implementation process is still convoluted and takes a long time to be realized until it reaches the recipient of the policy. this is from an interview with the secretary of the social service, who said: "our current obstacle is in the process itself". he also continued that "for the handling of this covid, we focus on two things, namely the pallbearer team, coffin and self-isolated. now for the coffin itself, we cannot give something like "oh here he died because of covid-19, give him a coffin." but we are waiting for that information from the hospital. now the process is long in this hospital because they have a lot to take care of”. conclusion based on the above policy, the researcher uses the theory put forward by merrile s. grindle that, to measure the extent to which policy implementation is going well, there are two essential things, namely the content of the policy and the policy environment. so the researcher formulates the conclusions as follows: 1. contents of policy in terms of policy content, it can be understood that to handle the covid-19 pandemic, based on research conducted, shows the effort or process of implementing the budget refocusing policy for taking it is still not running optimally, effectively and under expectations. it can be observed that the direction or focus of the government in handling covid-19 is still not right. judging from the budget that has been refocused, the government should strictly enforce preventive actions so that the number of confirmed positive transmissions can be muted and minimized like countries that have succeeded in preventing mass transmission of covid-19, including taiwan, singapore and korea. south. this is so, according to research conducted by researchers, where the government only focuses on curative and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 448 rehabilitative efforts in handling the covid-19 pandemic in kupang city. for example, shopping for coffins, drugs and supplements, contact tracing, funeral arrangements, implementation of isolation and others. 2. environment policy (context of policy) in the context of policy, it can be understood that in implementing the policy, there are two important things, namely where and by whom the policy is implemented. in the implementation of the refocusing policy, when examined in terms of power, the government has made quite progressive efforts, seen from how the government formed a task force for handling covid-19 and distributed tasks to several leading sectors handling covid-19, such as the social service and health services. in terms of interests, of course, the direction of this policy is for handling covid-19 in kupang city. however, in reality, treatment in the community is still experiencing and facing various obstacles, for example, the limited availability of treatment rooms in hospitals, isoman patients at home who do not receive health services when exposed to covid-19, the slow distribution of basic food assistance for covid-19 patients who are self-isolating at home. coupled with the weak control efforts of the kupang city dprd, making policy implementation is unable to run properly. in addition, the reality of the implementation of this policy also shows the lack of responsiveness from the implementers themselves and the community. the lack of responsiveness from the implementers was observed in the programs made for handling covid-19 which tended to be off-target because the government was more focused on curative rather than preventive efforts, for example, providing coffin assistance, taking care of funerals, spending on drugs and supplements, spending on isolation implementation, which program the program is only directed at how to take care of patients affected by covid-19, not how to reduce the transmission rate of covid-19 in kupang city. starting from upstream to downstream, the water taps that cause the spread of covid19 must be closed immediately, so there are no more positive people for covid19. if that happens, the pretext will be that the more people affected by covid-19, the more people will have the potential to die and the larger the budget needed. in addition, to the varied responsiveness of the community, this happens because (it can be said) a devout community is a society that is economically well off. meanwhile, economically weak people have to struggle able to meet their needs. based on the results of observations in the field on several findings in the study, the researchers provide the following suggestions: 1. to the government of kupang city, to overcome the discrepancy between what the government wants and what the community understands. therefore, the government should simplify the pattern of political communication of policies to related agencies and the public to prevent multiple interpretations of policies. 2. apart from the covid-19 task force team to deal with the covid-19 outbreak, the government also needs to empower and involve other skpds to handle other sectors that are also affected by covid-19, involving the department of cooperatives and smes of kupang city as the leading sector in economic recovery efforts and also other essential skpds that need to be reviewed. 3. to the kupang city dprd, to continue to supervise the government's performance in dealing with the covid19 pandemic to maintain political equilibrium through checks and balance efforts. 4. to the kupang city government, so that regional regulations and budgets for handling covid-19 in kupang city can be published openly to the public through the mass media as a form of actualizing good governance through transparency of information, as well as increasing public participation in carrying out control functions against any attempts to misuse the budget for handling covid 19. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 449 5. to the kupang city government, it is better with the existing budget to make an effective and appropriate program by conducting a field survey regarding any springs that distribute covid-19 so that the source is closed immediately to minimize its spread. especially now that there are new variants of covid19 that are more dangerous than covid19, for example, the delta variant of covid19 from india and the omicron variant of covid19, which is booming in england. references agustino, l. (2020). policy analysis for handling the covid-19 outbreak: indonesia's experience. journal of borneo administrator, 16 (2), 253–270. https://doi.org/10.24258/jba.v16i2.685 astiti, np (2020). the impact of covid-19, budget cuts are inevitable. economics, finance and business (ekombis), 5 (2). https://doi.org/10.24967/ekombis.v5i2.710. astiti, p. (2020). budget reduction due to covid 19. economist science: journal of economics, finance and business, 5 (2). https://doi.org/10.24967/ekombis.v5i2.710 benu, e.d.n., syafruddin, a., & dari, a.s. (2021). regional budget policy related to handling of covid-19 in kupang city. international journal of environmental, sustainability, and social science, 2 (3), 328–336. https://doi.org/10.38142/ijesss.v2i3.183 deden rafi syafiq rabbani. (2020). public trust building strategy on regional financial management: examining the process of refocusing and realizing the regional budget (regional expenditure budget) in efforts to handle the covid-19 pandemic. legislative journal, 4. grediani, e. (2020). revealing the phenomenon of budget changes snd public participation due to the covid-19 pandemic. immanence: journal of islamic economics, management, and accounting, 5 (2). https://doi.org/10.34202/imanensi.5.2.2020.69-78 junaidi, m., sukarna, k., arifin, z., & soegianto, s. (2020). regional budget refocusing policy in handling the covid-19 pandemic. halu oleo law review, 4 (2). https://doi.org/10.33561/holrev.v4i2.14096 ministry of finance directorate general of budget. (2020). changes in posture and details of the 2020 state budget during the covid-19 pandemic budget.kemenkeu. co.id. ninda safitri aryska, wahyu apsari sri, i. (2020). budget's utilization. commitment to supervision of accountability for the use of budgets for handling covid 19. assignment on the university of ahmad dahlan. nurdiani, d. (2021). integration and coordination analysis of the implementation of budget refocusing in handling covid 19. aksyana: journal of islamic accounting and finance, 1 (1). https://doi.org/10.35194/ajaki.v1i1.1643 revinadewi, t., hakim, db, & falatehan, af (2021). bogor city health office budget allocation strategy in the covid-19. journal of agribusiness management, 9 (2). https://doi.org/10.24843/jma.2021.v09.i02.p11 sopanah, & haikal, mff (2021). budget refocusing during the covid-19 pandemic. conference on economic and business innovation, 1 (1). https://doi.org/10.24967/ekombis.v5i2.710 https://doi.org/10.24967/ekombis.v5i2.710 https://doi.org/10.38142/ijesss.v2i3.183 https://doi.org/10.34202/imanensi.5.2.2020.69-78 https://doi.org/10.33561/holrev.v4i2.14096 https://doi.org/10.35194/ajaki.v1i1.1643 https://doi.org/10.24843/jma.2021.v09.i02.p11 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 36 prudential principles in ba’i bitsaman ajil financing and it problem mitigation in baitul maal wattamwil volume: 2 number: 1 page: 36-39 1heri nugraha, 2nurjamil, 3inne risnaningsih, 4siti nurhayati, 5resmi sri utami 1,2,3,4,5sharia economic studies program of the indonesian cooperative management institute, indonesia corresponding author: heri nugraha email: ziki007@yahoo.co.id article history: received: 2021-01-28 revised: 2021-03-05 accepted: 2021-03-28 abstract: the goal of this study is to find an overview of the implementation of prudential principles to the financing of ba’i bitsaman ajil and to understand bmt dana ukhuwah’s barriers and solutions, a cas study with descriptive data analysis using a qualitative approach is the type of research used in this study. collection of data by collecting data at bmt dana ukhuwah through interviews, observations and documentation. the results of this study may show that the application of the prudential principles to the financing of ba’i bitsaman ajil at bmt dana ukhuwah involves aspects of the maximum funding limit and the 5c and 1s principles in the bmt dana ukhuwah financing guidelines. even though only 3c (character, capacity, collateral) were used in practice. bmt dana ukhuwah has nomort introduced a penaity scheme in order to improve problematic financing as one the triggers. increases in bai bitsaman ajil support, in particular. it is expected that the utility of this study will carry the benefits of scientific progress and actual data on sharia economics related to the application of prudential principles to the problem of funding ba’i bitsaman ajil, and this study can be a guide for other researchers. keywords: principle of prudence, ba’i bitsaman ajil, problematic financing cite this as: nugraha, h., nurjami., risnaningsih, i., nurhayati, s., utamai., r.s (2021). prudential principles in ba’i bitsaman ajil financing and it problem mitigation in baitul maal wattamwil. international journal of environmental, sustainability, and social science, 2(1), 36-39. https://doi.org/10.38142/ijesss.v1i3.45 introduction the growth of the sharia finance industry in indonesia is facing considerable progress, with the issuance of article 1(3) of law no. 10 of 1998 on the replacement of law no. 7 of 1992 on banking, which contains regulations that allow almost all conventional banks to establish sharia service systems in their branches (dual banking system). coupled with bank indonesia regulation (pbi) no 11/3/pbi/2009 on sharia commercial banks, which contains procedures and provisions for the establishment of branch offices, this increases the number of syari'ah bank service offices. the government's policy has a positive effect on the establishment by banks or non-banks of numerous sharia finance institutions. shari'ah financial institutions are sharia commercial banks, while non-bank financial institutions include baitul maal wa tamwil, shari'ah insurance, sharia pawnshops and others. (widiyanto. abdul ghafar & kartiko wibowo, 2016:9) micro-small and medium-sized businesses (msmes), because bank syari'ah has products in line with its respective goals, are still not reachable at present, since most of the banks are aimed at large-scale enterprises, whereas msmes have very little access to syari'ah banks, this is making it hard for microenterprises to get finance from their own countries. bank syari'ah is considered to have a fairly long, complex and much too burdensome loan process for small, micro-enterprises so that the bank's financing capital cannot be borrowed from micro-enterprises and small traders. many small traders want to get their capital funds quickly and practically, so they are on the wrong track by choosing to have access to loan sharks that are simple and easy to buy and disburse. however, the interest rates are very high, which could harm small traders who cannot meet the bank's lending procedures. the phenomenon concerns micro companies in the small business incubation center (pinbuk) below. in line with micro-companies' state and sharía values, pinbuk carries out a search evaluation for the financial system. finally, baitul maal wa tamwil (written bmt below), now a bmt, is established and developed by pinbuk which has spread across nearly all parts of indonesia. the presence of bmt with pinbuk will contribute to the creation of multiple msmes. bmt is a sharia financial body, not a cooperative bank, to be integrated into cooperative law. article 1(2) of decree no.91/kep/m.kukm/ix/2004 of the minister of cooperatives and small and medium-sized enterprises concerning guidance on sharia financial services cooperative business activities. the shari'ah financial services co-operative (later written kjks) is a cooperative, which works in accordance with its mailto:ziki007@yahoo.co.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 37 yield pattern (syari'ah), with borrowing, investment and deposits. bmt's baitul tamwil's two roles (baitul maal and property development) (houses of property). (andri soemitra, 2009:451). bmt is exceptional because bmt is keen to handle philanthropy funds as infaq shadakah and wakaf, such as zakat funds, etc. (nurjamil & nurhayati, 2020) the bmt itself therefore has the function to prevent people from doing business which is not islamic. the importance of the islamic economic system is actively being socialized within the group. provide small business advice and funding. active in its role as an institution of microfinance. removing the community's reliance on loan sharks, as lending sharks are thought to provide the community with money easily and rapidly which leads to community reliance on the loan shark. (nurul huda, 2010:364) according to the bmt, they have been responsible for improving the economy and for supporting them. according to the bmt, it is likely that they will continue to be responsible for the 19 years and 21 years that have gone through the sharia princiles bmt is the main producer of mudharabah, musyarakah, murabahah, salam, istishna and ijarah as well as the world's latent producers. the use of bmts is unreasonable. this would lead to the loss of bmts. it is a matter of encouraging the use of the technology and the use of the technology. this mechanism is based on the assumption that bmts are considered to have been tangled up with the fact that they do not have to use bmts. this is because of a lack of information about the bmt's performance in the future. (deni k yusuf, 2004:141) under article 8 (1) of law no. 10 of 1998, the financing of the sharia law is carried out on the basis of analysis and prudence, so that participants are entitled to pay off their commitments under the agreement in order to prevent a risk of issue financing (najah, 2017). the funding given to members is therefore inseparable from the risk of problem funding that will eventually affect bmt's results. (kasmir, 2008:91) this is a big factor in how the problem is being handled, how we can interpret the problem (nurjamil, 2019), how the research is done as a matter of course and whether we can expect to do so in a long way. method according to (sugiyono, 2012) claimed that a method of study is a scientific method of collecting knowledge for certain purposes. study is a systematic attempt, according to the approach, to follow such procedures. the aim of the research using an appropriate method provides knowledge and answers to the problems identified. this is a cas study with descriptive data analysis using a qualitative approach is the type of research used in this study. collection of data by collecting data at bmt dana ukhuwah through interviews, observations and documentation. results and discussion the three literally words of ba'i bitsaman (after bba) are: ba'i tsaman and ajil. 'ba'i' means exchange, 'tsaman' means price and 'ajil' means non-cash. this is a company of money charged or stopped later. the price later means "tsamanajil"(febbytia, 2019). bba is therefore a form of deferred payment buying and selling. in other words, the goods are first handed over to members and then payments are made progressively or dicily over a given duration. the agreement of ba’i bitsaman ajil financing can be applied only if the following pillar exists (anshari, 2007): a. some parties are sellers and buyers, and each party shall comply with the lawful specifications without any intimidation, misconduct or fraud, and will willingly execute the agreement. b. the requirements specify whether the goods exist, not the illegal goods, and are property of all parties concerned with the deal, between the goods handed over by the seller and goods purchased by the buyer; c. the sign of an accord in which items and prices have been negotiated, which contains no beneficial provisions must be clearly specified sighat (ijab and qabul). implementation of prudential principles in ba’i bitsaman ajil financing in theory, all bmt financing must be funded before funding can be disbursed, in order to prevent problematic funding which can eventually cause bmt harm. the theory of the prudence applied, inter alia, by bmt while funding ba’i bitsaman ajil see also (sjofjan, 2015): aspect of character (character assessment) character character or behavior of forward members aimed at understanding the good faith in values, behavior and other personal characteristics of prospective members. in the aspect of bmt, the comportment and disposition of potential members is very important to consider, since they perform their obligations smoothly or not depending on the character of prospective members. if the prospecting member has good character, however, the financing is still possible in his current working conditions, if he/she seeks in compliance with the maturity or even before the maturity, on the contrary, if the prospective member has no good character. such characteristic styles studied by the marketing staff include: contact, attitudes, personality, linguistic style and gestures. the character of the potential bmt marketing workers can be evaluated in the survey: a. when using second opinion or searching for the information given by potential members of the bmt party, such as looking for information from neighbors, the information provided by prospective members is not truthful. it is done because of the lack of integrity. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 38 b. the past experience of prospective bmt members or other financial institutions with respect to pay-off funding implicitly represents the potential member's character in the past. for instance, if the prospective member has a good background of insuring funding, then it may be understood that the future member's status is good, but if the prospective member does not have a good financing history, it could be known that the future member's status is not good. c. personal interviews with prospective members to know the character of the potential member who is going to apply for funding directly from the interview.the aim of applying the character aspect is to understand future members' good faith and obligation in the return of funding. bmt analyzes the company's corporate financial statements, interviews to prospective members on key profits, extra income, borrowing from other financial institutions, intent of the use of the loans and analyzes the viability of the financing members. an analysis of capital is an analysis linking the potential member to a number of funds deposited for funding an object, which takes into account a future member's financial application. the time frame for the future member. the potential participants in the running of a company own this skill evaluation. on the basis of research results from scientists, marketing personnel or account managers (often referred to as aos) will assess the willingness of prospective members to pay, including: 1. if you look at the company run by prospective members, you know how much you will pay potential members 2. another income other than the main business held by prospective members is to ensure that the efforts of prospective members do not suffer irregularities, thereby having an effect on potential members' ability to pay. 3. family card (kk) to see how many potential participants of their families have dependents. the more dependents in the family the less likely to provide for future members, the more the need for their families impedes them. it also affects the capacity to pay prospective members. by considering aspects 5c of bmt, it is appropriate to apply the principle of caution and to carry out careful evaluations of the character, capacity, resources, collateral and prospects of prospective borrowers, pursuant to article 23 paragraph 2 of law no. 21 of 2008 on sharia banking, sharia banks and/or the law shall. besides the 5c component of the bmt, the basic aspects of shariah are also analysed: the enforcement of the sharia rules in the bmt since the contract was enforced by the members in keeping with the shari'ah. the value or the sharia principles meaning that members have to be explicit on selling or buying products which are halal, which do not breach the sharia rule compare with (ahmad & yaacob, 2012). the bmt would fund only firms, such as not including elements of maysir (gambling), gharar (obscurity) and riba, which are not contrary to the sharia theory (exaggeration). in its operations on the basis of sharia values, economic democracy and prudential principles, sharia banking has been approved by article 2 of law no 21 of 2008 on sharia banking.the study of the prudence principle in finance is intended to minimize the risk of problem financing. following review of the concept of prudence, the bmt will enable prospective members who will seek funding to be responsible for the execution of their obligations according to the defined maturity of the clause. however, in incorporating the six feasibility analysis funding criteria, bmt prioritizes the feasibility, collateral and capability dimensions of character analysis. when the study phase by bmt is deemed satisfactory, it is accepted for financing from all three aspects of the analysis. in addition, bmt conducts the prudential principle by setting the maximum funding cap (after which bmpp is written) on the basis of analysis by researchers, so as to minimum risk of financing, which is at a minimum idr 1,000,000 and a maximum idr 25,000,000 in the financing application. this is done by bmt. through analysis of potential (capability) and collateral (collateral) for prospective members, bmt calculates the sum of bmpp. when bmt applies this prudence principle, ba’i bitsaman ajil also has barriers to funding; a variety of factors hinder the application of the prudence principle to ba’i bitsaman ajil financing: 1. a lack of integrity of prospective members with what is encountered such as address or area where the prospective member gives an address not matching the address indicated in the identity card (ktp) and sometimes the prosecutor is deceptive with the business location that runs with what is given when submitting the application. is not app inflexibility of prospective members 2. the bmt itself lacks human capital (the hr written below). the number of people involved is the lack restricted bmt workers make monitoring and alerting bmt bitsaman ajil funding members challenging. 3. failure to understand workers how to apply the prudence principle to funding. 4. members that already have an organization that runs and earns often ignore or forget the duties to be fulfilled by bmt are diligent. members voluntarily don't pay financing to bmt, so members are unable to take advantage of their responsibilities. 5. besides the deliberate aspect, personal issues also exist, such as: decreased revenue of member firms, disasters that could affect members of the company, the address of the bmt group does not comply with the identification card, which may make a survey at the place of the future member difficult for the bmt to perform, future participants are not in compliance with reality in their corporate practices. the researchers find that there are two factors, namely internal factors and external factors, which are the obstacles faced by bmt. ba'i finance member bitsaman ajil has triggered internal factors caused by bmt and external factors. internal obstacles are lack of bmt services or the absence of staff, and employees are unable to comprehend the prudence concept of financing. the external factors are at the same time international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 39 induced by ba’i bitsaman ajil, the aspect of deliberation and inadvertence. this is consistent with ismail's assertion (2011). ba’i bitsaman ajil funding dispute settlement is an issue the completion of the issue funding of bmt's ba’i bitsaman ajil consists of several steps, including: 1. this is done until maturity (1 week) to remind members of the completion of the loan. 2. timing reset bmt reschedules, with a re-examination which can lead to multiple interviews with members concerning payment capability. if members are difficult for payment of their obligations. in order to prevent problem funding, bmt does the following, namely by: a. extend the financing period for example, if the financial duration is extended from six months to one year, the member will receive exemptions so that they will have a lengthy amount of time with which to return it. b. extend the installment time extending installments is almost the same as the financing period. in this case the financing period, for example from 56 times to 70 times and this of course the installment amount becomes smaller along with the increase in the number of installments. this is in accordance with the word of allah swt in the letter al-baqarah (2) : 280 (280: 2لبقرة/ا) ٢٨٠َواِْن َكاَن ذُْو ُعْسَرةٍ فَنَِظَرةٌ اِٰلى َمْيَسَرةٍ ۗ َواَْن تََصدَّقُْوا َخْيٌر لَُّكْم اِْن ُكْنتُْم تَْعلَُمْوَن signs: "and if (the debtor) is in trouble, then give him respeve until he finds light. and if you give it free, it is better for you, if you know." (al-baqarah/2:280) ba’i bitsaman ajil dispute clearance is a problem in bmt by conducting discussions with members and if the discussions don't provide a clear spot for both, bmt can proceed through the sharia arbitration board to settle the dispute. as reported on murabahah in the fatwa dsn-mui: 1. customers willing to pay off their debts are not entitled to wait 2. if the consumer knowingly delays payment or a party fails to comply with his duties, the payment shall be made by the sharia arbitration board after no deliberative agreement has been reached. conclusion implementation, by priority, of the element (character), collateral and capacity (ability), of the prudent principles on bmt funding (character, resources, capacity, collateral and sharian principle), since the assessment of the income obtained is based on the character component (character). it also introduces a bmpp to reduce the possibility of issue financing in the bmt. in addition it introduces a bmpp. the presence of dominance and, in terms of supervision performed by bmt, not a limit is demonstrated by a growth in the problem of funding, in particular, in 2019, by ba’i bitsaman ajil funding, due to the absence of sufficient human resources and eventually restricting the implementation of a supervision programme. two factors, internally and externally, are the difficulties faced by bmt in applying the concept of prudence to the provision of funding, such as the shortage of staff and the inconceived use of the principle of prudence, internal and external factores, which are errors on the part of bmt. settlement of ba'i bitsaman ajil funding dispute involves problems, bmt uses several stages, including repressing its members by three warning letters, one and two letters warning and asking members to arrive at bmt in seven days, and the third warning letter is issued after processing if the bmt request is not received by the members. but if the deliberations are ambiguous, bmt will proceed to the sharia arbitration board. reference ahmad, a. a., & yaacob, s. e. (2012). the principle of risk management: sharia perspectives. journal of applied sciences research. andri soemitra. (2009). islamic banks and financial institutions. prenada media. anshari. (2007). sharia banking in indonesia. gadjah mada university press. deni k yusuf. (2004). credit purchase and financing mechanisms at bmt, and islamic banks. bani quraisy. febbytia, a. (2019). a analysis of the implementation of sharia compliance on murabahah and ba'i bitsaman ajil at kspps bmt pamadana salatiga. available at e-repository.perpus.iainsalatiga.ac.id kasmir. (2008). banking management. raja grafindo persada. najah, b. (2017). the application of prudential principles in murabahah financing at bank bri syari'ah kcp tegumulyo. raden fatah state islamic university, palembang. available at : eprints.radenfatah.ac.id nurjamil, d. (2019). model resolution of non-performing financing disputes at pesantren-based micro waqf banks. res nullius law jurnal. nurjamil, & nurhayati, s. (2020). prospect of philanthropy fund management through baitul maal ikopin campus. tabarru journal': islamic banking and finance. available at: https://doi.org/10.25299/jtb.2020.vol3(2).5763 nurul huda. (2010). islamic financial institutions: a theoretical and practical review.prenada media group. sjofjan, l. (2015) the principle of prudential banking (prudential banking principle) in sharia financing as an effort to maintain the health level of sharia banks. available at: https://doi.org/10.33751/.v1i2.927 sugiyono. (2012). qualitative quantitative research methods and r&d. alfabeta. widiyanto. abdul ghafar & kartiko wibowo. (2016). bmt practice and cases.pt raja grafindo persada. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 1 the uniqueness of prosocial behavior in bali on the village fund management accountability volume: 3 number: 1 page: 01 07 1made gede wirakusuma, 2putu gede wisnu permana kawisana 1faculty of economics and business, udayana university, indonesia 2faculty of economics, warmadewa university, indonesia corresponding author: made gede wirakusuma e-mail: madegedewirakusuma@unud.ac.id article history: received: 2022-01-05 revised: 2022-02-15 accepted: 2022-03-18 abstract: this research is based on the phenomenon of accountability of village funds that are still needed to strengthen the indonesian government's policies in the rural and urban sectors in developing the nation and state. the inconsistency of previous research related to village fund accountability also triggered this research by examining the pro-social behavior of village government officials that influenced individual characteristics (competence, participation, and leadership) in increasing accountability of village fund management. the research respondents were village government officials in tabanan regency, a district with the largest number of villages, with village funds in bali province in 2019. the survey used a questionnaire, distributed to village government officials that were clustered (random cluster sampling) based on 10 sub-districts with 133 villages in tabanan regency. there are 3 positions of village government officials (village head or village secretary, and head of financial affairs) as respondents, and a sample of 72 questionnaires was obtained, according to the cluster and proportion of the number of villages per sub-district. the results of testing with moderated regression analysis show that pro-social behavior strengthens the influence of human resource competencies and the leadership of village government officials concerning increasing accountability of village fund management. meanwhile, pro-social behavior has not proven its influence on the relationship between community participation and village fund management accountability. keywords: competence, participation, leadership, pro-social, accountability cite this as: wirakusuma, m.g., kawisana., p.g.w.p. (2022) “the uniqueness of prosocial behavior in bali on the village fund management accountability.” international journal of environmental, sustainability, and social sciences, 3 (1), 01 – 07. introduction the indonesian government is currently strengthening the nation and state development through public service reforms starting from the village levels. a large village fund budget requires efficient, effective and economic accountability (value for money) as a form of regional accountability (biswas et al., 2019; matei et al., 2016). in 2019 the provincial government of bali obtained an allocation of village funds according to the state budget of rp.630,189,586,000 (djpk. ministry of finance, 2019). with the largest number of villages, tabanan regency received the largest allocation of rp.118,204,542,000 to be distributed to 133 villages spread across 10 subdistricts. until now, there are still issues of accountability/accountability in the management of village funds. the corruption eradication commission (kpk) stated that there were 14 potential frauds in village financial reporting, including regulatory and institutional aspects, governance aspects, supervisory aspects, and human resources aspects (www.kpk.go.id). it also happened in the province of bali, such as the misuse of village fund allocations (add), and embezzlement of apbdes funds which resulted in state losses (saputra et al., 2019, 2021). the competence of village government officials and the level of citizen participation in village development, together with the limitations of village leaders, are some of the factors that have indicated influences on the management of village funds in indonesia (jayawarsa, saputra, et al., 2021; saputra, rumini, et al., 2020). particularly in bali, there is a uniqueness of village life related mailto:madegedewirakusuma@unud.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 2 to the existence of spirit in the village officials (prajuru desa) and the trust given by the community as a form of service (ngayah concept). for the balinese traditional village community, working for the community is a form of devotion, or yadnya, whose results will be obtained in the next life (wirajaya, 2014). acts like helping or volunteerism and sincere self-devotion without thinking about rewards cannot be separated from pro-social behavior (widyarini, 2005). the review of several previous studies on the factors that influence accountability in financial management shows inconsistent results. it is caused by the presence of contingent factors that potentially influence the relationship between human resource competencies (hr), community participation, and leadership in financial management accountability, including village funds. thus, this study aims to reveal the influence of prosocial behavior in moderating the relationship between hr competencies, community participation, and leadership, on the accountability of village fund management (atmadja et al., 2021; saputra, subroto, et al., 2020). human resources are the most important factor in an organization. the competence of human resources has a significant effect on the quality and reliability of financial reporting of the local government (irwan, 2011; wansyah et al., 2012). in contrast, hr competency did not affect the accountability of government financial performance (rofika & ardianto, 2014). the inconsistencies may be due to the pro-social behavior that owned by village officials, which affects the relationship between the competencies of human resources on the accountability of the funds village (saputra et al., 2019). society participation can be interpreted as the participation of several people in various activities. participation does not affect the financial performance accountability of skpd (raharja et al., 2015; retnaningtyas, 2016). however, community participation had a significant negative effect on the budget with regional financial oversight (apbd) werimon, 2005). community participation influences the success of village development (suarmanayasa, 2017). village government officials with high pro-social behavior will carry out their duties following their responsibilities, thereby increasing community participation (chamidah et al., 2020). the social position that shows the role in village governance is the head of the village in managing village funds (xu et al., 2018). there was a positive relationship between the leadership of the village head and community participation in development (djaenuri, 2010). moreover, the leadership of the village head has a strong influence on the success of village development (wulandari, 2013). in contrast, there is no influence of leadership on organizational performance (supartha, 2006; sapta, 2017). methods this study uses a quantitative approach, with a survey method using a questionnaire to collect primary data in the form of respondents' perceptions related to leadership and competence of village government officials and community participation that affect accountability in village fund management, including perceptions related to pro-social behavior. the location of the study was carried out in the area of tabanan regency. the study population is the government and village officials involved in the process of planning, implementing and monitoring village activities in tabanan regency. samples were selected using a cluster-based on sub-district random sampling technique and then proportioned according to the number of villages in each sub-district. samples are village government officials (the head of the village or the secretary, and the head of the finance affair. there are 133 villages in tabanan regency, so the population is 266. the research subjects of more than 100 people can be taken 10-15% or 20-25% or more (arikunto, 2010), so based on 10 districts with 133 villages, the number of respondents will equal to 72 respondents proportionally. accountability measurement of village fund management in the form of village government officials' perceptions of their accountability openly and honestly that emphasizes the harmony of human relations with god (parahyangan), humans with humans (pawongan) and humans with the natural environment (palemahan), with 11 statements (ariyanto, 2014). hr competency is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 3 village government officials' ability to manage village funds. the number of statements is 10, developed by irwan (2011). community participation is community participation in the perception of respondents about the involvement and participation of the community in every activity of the village fund management process, with 10 statements (werimon, 2005). leadership in this study is the response of respondents using 3 indicators: task structure, relationship structure, and position of power. the questionnaire was developed by surya (2014). pro-social behavior in the context of this study is the behavior of village government officials as a form of devotion (ngayah) to managing village funds (kusumaningrum,2014). all statements to measure the research variables are outlined in a questionnaire with a multilevel scale measurement (likert scale) with five alternative answers, namely: 1 = strongly disagree (sts), 2 = disagree (ts), 3 = neutral (n), 4 = agree (s), 5 = strongly agree (ss). instrument testing was carried out for the validity and reliability of the research questionnaire. the analysis technique used in this study is a moderated regression analysis, with the classical assumption test being performed first as a requirement of the causality test, and accompanied by a descriptive statistical analysis. the moderation regression model is shown in the following equation. ak= a+b1 sdm + b2 par + b3 kep + b4. pro + b5 sdm*pro + b6 par*pro + b7 kep*pro + e result and discussion the research respondents are the village head or village secretary and the head of financial affairs. this study succeeded in collecting 72 questionnaires (the return rate of the questionnaire was 100%), and all questionnaires were used in further analysis. characteristics of respondents are relatively varied. nearly 80% are male (56 people) and 16 women. most (60 people) were aged between 30-50 years, and 12 people were aged between 20-29 years. the level of high school / vocational education there is 15 people and diplomas/scholars 52 people, with levels of experience between 1 to 12 years. respondents with the position of village head were 10 people, while the village secretary was 26 people, and the head of financial affairs was 36 people. testing the instrument's validity using the pearson correlation (ghozali, 2012) shows that all the statements have a validity of each score point statement more than 0,3. therefore, it shows that the research instrument is valid. a reliability test is used to measure the consistency of answers to statements for a variable in this study. every variable measured using statements in the instrument has a value (cronbach's alpha > 0.60) it can be concluded reliably. this study uses a regression model so that classical assumptions must be tested to fulfill the requirements of the causality model. testing for normality using the test kolmogorov-smirnov, while heteroscedasticity uses glejtser. the regression model of this research has passed the normality and heteroscedasticity test. the descriptive statistics of this study are shown in table 1 below. table 1. descriptive statistics n min max mean std. dev hr 72 34 48 41 , 85 3 , 270 par 72 37 50 43 , 24 3 , 617 pem 72 66 90 77 , 44 7 , 136 pro 72 42 55 47 , 53 3 , 914 ak 72 39 55 49 , 01 4 , 378 source: data processed based on the descriptive statistical results, the average level of hr competence, the community participation felt by the respondent, the leadership factor, and the respondent's perception of pro-social behavior and the level of accountability of village fund management are believed by respondents to be relatively high. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 4 hypothesis testing using moderated regression analysis with the test result is presented in table 2 below it. table 2: moderated regression testing results b std. error beta t sig. 1 (constant) 0 , 089 0 , 412 0, 216 0, 829 hr 0, 396 0, 112 0, 343 3 , 526 0, 001 par 0, 158 0, 109 0, 148 1 , 445 0, 153 pem 0, 009 0, 037 0, 024 0, 237 0, 814 pro 0, 319 0, 107 0, 285 2 , 972 0, 004 sdm * pro 0, 015 0, 006 0, 212 2 , 432 0, 018 par * pro 0, 007 0, 038 0, 022 0, 194 0, 847 pem * pro 0, 119 0, 048 0, 284 2 , 493 0, 015 adjusted r square 0.654 f count 17,273 f sig 0,000 source: data processed based on the test results shows that the coefficient of determination adjusted r-square is 0.654, which means that the variation of hr competencies, community participation and leadership, together with the prosocial behavior of village government officials, can explain the accountability of village fund management by 65,4%, while 34,6% is explained by other factors not included in this testing model. meanwhile, the regression model testing results through the f-test show that this model has a decent (fit). moreover, to assess the significance level of f with α = 0,05 showed, the sig. f of 0,000 <0,05 and f value of 17, 273, so this means that the regression model is feasible to be used in this study. based on table 2, there is a summary of the mra test results to be interpreted and also for hypothesis testing. coefficient β 5 = 0,015; shows the interaction of hr competencies and prosocial behavior is positive so that it can significantly increase the accountability of village fund management (sig. 0,018 <0,05). it means that the influence of hr competencies and prosocial behavior is reinforced by enhancing accountability village fund management, where other independent variables are held constant. thus, hypothesis 1 can be accepted that prosocial behavior strengthens the effect of hr competencies on village fund management accountability. coefficient β 6 = -0,007; that-the interaction variable of community participation and prosocial behavior has no significant relationship (sig. 0.847>0,05) to the variable accountability of village fund management. it means that prosocial behavior influences the relationship between community participation variables and village fund management accountability, where other independent variables are considered constant (bustaman et al., 2018; jayawarsa, saputra, et al., 2021). thus, hypothesis 2 cannot be accepted that prosocial behavior cannot strengthen the influence of community participation on village fund management accountability (atmadja et al., 2021; ekayuliana et al., 2018; wahyudi et al., 2019). β7 =0,119; that the interaction variable between leadership and prosocial behavior has a positive and significant relationship to the accountability variable of village fund management (sig. 0.015 <0,05). it means that prosocial behavior influences that can strengthen the relationship between leadership variables and village fund management accountability, assuming other independent variables are considered constant. thus, hypothesis 3 can be accepted that prosocial behavior strengthens the influence of leadership on the accountability of village fund management (saputra et al., 2019). prosocial behavior strengthens the effect of hr competencies on village fund management accountability means that the higher the competence of village government officials, the higher the accountability of village fund management, especially if village government officials have high prosocial behavior (stavrova & siegers, 2013). in addition, village government officials' high sense international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 5 of devotion to help, share, cooperate, empathize, and be honest causes a stronger desire to be responsible for managing village funds (chamidah et al., 2020; jayawarsa, purnami, et al., 2021). prosocial behavior cannot strengthen the effect of community participation on village fund management accountability (stavrova & siegers, 2013). on the contrary, prosocial behavior actually weakens the effect of community participation on village finance and accountability, although it is not statistically significant. it reflects a sense of devotion to the concept of ngayah, which village government officials increasingly own; during the high community, participation will be able to reduce accountability in village fund management (mariyatni et al., 2020; siregar & muslihah, 2019). prosocial behavior strengthens the influence of leadership on accountability in village fund management. therefore, the village government officials who have high levels of prosocial behavior to serve and ngayah higher will become increasingly accountable management of village funds. conclusion based on the results of empirical testing and discussion, it can be concluded that (1) the prosocial behavior of village government officials further strengthens the relationship between hr competencies and accountability of village fund management, (2) prosocial behavior of village government officials weakens the relationship between community participation and accountability of village fund management, (3) the prosocial behavior of village government officials further strengthens the relationship between the leadership of the authorities to increase accountability in village fund management. this study encountered several obstacles in the field that triggered further research related to differences in the characteristics of village characteristics and the social environment around village governance. the characteristics identified include differences in the characteristics of the wed (old) village and the newly developed village, the existence of the castle or the figure of the castle including religious and cultural figures, the distance to the city, and several other factors including the geographical location of a village. references arikunto, s. 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(2018). an investigation of non-local-governed urban villages in china from the perspective of the administrative system. habitat international, 74(february), 27–35. https://doi.org/10.1016/j.habitatint.2018.02.007 596 sexual violence against women in the view of legal and human rights in indonesia volume: 4 number: 2 page: 596 600 andi lala1, eman suparman2, amin purnawan3, abdullah khudori4 1balongan petroleum technology institute, indramayu, indonesia 2law faculty, padjajaran university, bandung, indoneisa 3,4notary postgraduate program, sultan agung islamic university, semarang, indonesia corresponding author: andi lala e-mail: andidoshukum@gmail.com article history: received: 2022-01-10 revised: 2023-02-18 accepted: 2023-03-16 abstract: sexual violence is a term that refers to derivative sexual behavior or relationships that are distorted, harming the victim and destroying the peace in society. for example, cases of sexual violence that occur to women (including girls) are carried out by those closest to them. based on the fact sheets in the 2020 komnas perempuan annual records, sexual violence was perpetrated by 1,528 boyfriends, 425 biological fathers, 322 uncles, 205 stepfathers, 192 husbands, 89 siblings, and 58 biological grandfathers. this research is normative legal research. one form of violence against women is sexual violence. the available data shows that sexual violence against in places against women is as much as non-sexual violence. our country's criminal code only includes articles on rape or obscenity. from a human rights perspective, it is then that the position of women's human rights feels humiliated and even abused. in contrast, human rights issues in our country already have rules that regulate and even guarantee human rights guarantees for everyone, namely law number 39 of 1999 concerning human rights. keywords: sexual violence, legal, human rights, women, women rights. cite this as: lala, a., suparman, e., purnawan, a, khudori, a. (2023). “sexual violence against women in the view of legal and human rights in indonesia”. international journal of environmental, sustainability, and social sciences, 4 (2), 596 600. introduction until now, sexual violence against women continues to occur. the rise of cases of sexual violence experienced by women is one of the topics that is always discussed for study. various efforts and studies continue to be carried out to overcome and reduce the number of sexual violence against women (husin, 2020). women are often the targets of victims of sexual violence from time to time. women in society are known as weak creatures, do not have the strength and ability and are still looked down upon, making women often get inappropriate behavior. intimidation, difficulties in assistance and injustice have made women still the target of inappropriate behavior (husin, 2020). in society, there is a view that places women low, so judgment has taken place from the start when women are in a position as victims of crime. women at risk (women at risk) are women who are at significant risk of experiencing disturbances or problems in their development, both psychologically (mentally), socially, and physically (hehanussa & salamor, 2019). the 21st-century society has entered the era of globalization, and the discourse on upholding human rights (ham) has developed, but there are still differences between women and men. stigmatization of women's sexuality seems to be firmly rooted in society's culture. this dichotomous view ultimately makes it difficult for women to access their rights when society and the authorities place women as victims of crime (hehanussa & salamor, 2019). mailto:andidoshukum@gmail.com 597 crimes in the form of sexual violence experienced by women include violations of human rights. human rights violations are a significant threat to a country's peace, security and stability (pusham, 2008). what is meant by human rights violations? until now, no one definition has been generally accepted. even though there is no generally agreed definition yet, among experts, there is a general agreement in defining human rights violations as a "violation of state obligations arising from international human rights instruments" (puwanti & zalianti, 2018). human rights violations occur in all legal subjects, including women and children, who are often vulnerable to human rights violations. women are entitled to all rights and freedoms, so what is needed is not a new instrument on women's rights but rights without discrimination. sexual violence is a term that refers to derivative sexual behavior or relationships that are distorted, harming the victim and destroying the peace in society. the existence of sexual violence that occurs suffering for the victims has become a severe consequence that requires attention and human rights guarantees (puwanti & zalianti, 2018). as an example of cases of sexual violence that occurred to women (including girls) carried out by those closest to them. based on the fact sheets in the 2020 komnas perempuan annual records, sexual violence was perpetrated by 1,528 boyfriends, 425 biological fathers, 322 uncles, 205 stepfathers, 192 husbands, 89 siblings, and 58 biological grandfathers. it makes indonesia listed as a country that often commits cases of human rights violations, one of which is violence against women (komnas perempuan, 2019). the research conducted by the author solely to find out the description of cases of sexual violence against women in indonesia at this time; of course, this will be related to the positive legal and human rights views that exist in the country of indonesia regarding the resolution and protection of women who are affected as victims of sexual violence. methods this research method is normative legal or library law research conducted by examining library materials or secondary data (soekanto, 2007). the secondary data includes primary legal materials, which consist of statutory regulations in this case in the form of the criminal code, law number 23 of 2004 and other related regulations and secondary legal materials, which explain primary legal materials, such as writings from legal circles, opinions of legal experts. the collected legal materials were then processed and analyzed qualitatively and normatively. result and discussion overview of cases of sexual violence against women in indonesia. sexual violence is an important and complicated issue in all maps of violence against women or children because there are dimensions that are very specific to victims. the problem of unequal power relations between perpetrators and victims is the root of sexual violence against women. in sexual violence against women, the imbalance in power relations is between men and women. women are put in a vulnerable and unprotected group; therefore, they are always at high risk and very vulnerable to danger. one of them is violence that comes from other groups. as victims of violence, this vulnerability makes women experience a higher fear of crime than men (purwanti & zalianti, 2018). sexual violence against women is a major problem for every country, including developed countries, which are said to highly respect and care about human rights. it should be in a country where there is a need for protection for women who are victims of crime. one of these human rights is the rights of women and children, especially victims of sexual violence (hehanussa & salamor, 2019). women as a group in society within a country is a group that is also obliged to get guarantees for the rights they have as a basis. in the convention on the elimination of all forms of 598 discrimination against women, thirty articles contain the rationale for eliminating discrimination against women and the obligations that must be carried out by the government (valerina, 2008). most perpetrators of sexual violence in organizations are in an equal or higher position than women who experience harassment/violence, such as supervisors or male bosses who have economic power over them, and most are married. wise and stanley (1987) mentioned three characteristics of male perpetrators of sexual harassment, namely (1) lack of social skills and experience of social confusion, (2) people with problems, who drink too much, and are too close to their mothers and (3) generally are nervous and childish people. the number of cases of sexual violence in indonesia, among others, is as follows. table 1. forms of sexual violence against women in 2020 no. forms of sexual violence total case 1. fornication 321 2. rape 818 3. rape attempt 53 4. intercourse 236 5. sexual harrasement 58 6. marital rape 195 7. incest 1071 8. sexual slavery 14 9. sexual exploitation 200 10. forced abortion 6 source: author, 2023 one form of violence against women is sexual violence. the available data shows that sexual violence against women is as much as non-sexual violence. sexual violence is often equated with sexual harassment. from the perspective of women as victims, the two are no different. henceforth, the two are not distinguished in this paper, and this paper uses the term sexual harassment more than sexual violence (marshall, worthing. & heath, 2020). sexual violence in the view of law and human rights in indonesia. sexual violence, as gender-based violence against women, does not always take the form of rape. sexual violence contains nuanced aspects such as threats, coercion, or physical violence, so sexual violence can also take the form of sexual harassment or sexual assault. cases of sexual violence result in broader problems, including becoming legal issues when victims of sexual harassment submit their cases to legal institutions to seek justice. sexual harassment is categorized as a form of sex discrimination, so sexual harassment is considered illegal. the above issues reinforce the boundaries of sexual harassment, which indicate legally discriminatory actions that can be used as guidelines for victims of sexual harassment to file a case through legal channels (zastrow, kirst-ashman, & hessenauer, 2019). in our positive law, sexual violence is not recognized in the criminal code (kuhp). even so, according to sampurna, several articles in the criminal code regulate sexual crimes, defined as any sexual activity committed by another person against a woman. this sexual crime can be committed by coercion or without coercion, either through physical violence or threats of violence. in the criminal code, sexual violations with elements of coercion are given particular terminology, namely rape, which is regulated in article 285 of the criminal code (susiana, 2012). the criminal code, sexual crimes are regulated under the crimes against decency chapter. this positioning brings confusion and tends to obscure the fundamental issue of sexual crimes, namely violating human existence, because decency often connotes actions contrary to morality or 599 prevailing norms. it means that sexual crimes are only seen as a violation of moral values rather than a crime against humanity. the values used reflect the values or norms of the dominant group (men's interests), which often discriminate against women as a subordinated group (sumera, 2013). crimes included as immoral crimes, namely those related to sexual problems, are regulated in book iii of the criminal code, starting from article 281 to article 299. so patterns of legal protection that can be given to women who are victims of acts of sexual violence can be given through law no. 23 of 2004 concerning pkdrt and the criminal code concerning 'rape' article 285 of the criminal code, which is an act of sexual violence which is very horrific and is the cruelest act of violating human rights against women, also by law no. 13 of 2006, especially in article 5, article 8, and article 9 which are the rights of a woman who is a victim (sumera, 2013). in the eyes of our country, indonesia is a rule-of-law country. it is spelled out in article 1, paragraph (3) of the 1945 constitution: "indonesia is a country of laws. the pattern is based on the explanation of the 1945 constitution that the indonesian state is based on the law (rechtstaat) and not based on sheer power (machstaat). the state may not carry out its activities based on sheer power. however, it must be based on the law (kansil & kansil, 2008) so that the problem of sexual violence in indonesia is the regulation of relations between citizens carried out by the government based on criminal law and state administrative law (basah, 1992). the universal declaration of human rights (udhr, 1948), among other things, says that: "...all people are born free and with equal dignity", but in practice life anywhere in this part of the world, there will still be acts or actions that an act that clearly shows the absence of equality in dignity and worth between the two creatures of god's creation, namely women and men. violence against women is generally defined in article 1 of the 1993 un declaration on the elimination of violence against women, namely: any act of gender-based violence that results in or has the potential to result in suffering or suffering physical, sexual or psychological, including threats of specific actions, coercion or arbitrary deprivation of liberty, whether occurring in public (in society) or in private life (susiana, 2012). the declaration of human rights contains that everyone should have rights and freedoms without discrimination, including not discriminating based on gender. it is reviewed based on women's experience; violations of women's rights, such as acts of violence against women, are easily interpreted as actions that are prohibited (no shall be subject to torture or cruel, inhuman or degrading treatment or punishment) (sadli, 2000). so, it is evident in law no. 39 of 1999 concerning human rights (ham), article 45 especially states that "women's human rights are human rights". thus, because women's human rights are human rights, these women's human rights must be protected, respected, and maintained and must not be ignored, diminished, or seized by anyone. conclusion sexual violence against women occurs due to inequality in position between the degrees of women and men. it is due to the culture created in everyday life in our country from the beginning of history and even before our country's independence. as with several cases of sexual violence that occurred in indonesia, in a country, there should be protection for women who are victims of crime. from the point of view of the law in our country, the issue of sexual violence, especially what happens to women, does not have specific rules or what is then called lex specialist. even our country's criminal code only includes articles on rape or obscenity. from a human rights perspective, it is then that the position of women's human rights feels humiliated and even abused. in contrast, human rights 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(2019). empowerment series: understanding human behavior and the social environment. cengage learning. https://doi.org/10.4324/9780080936826-18 https://doi.org/10.14710/mmh.47.2.2018.138-148 309 government digital communication management in facing the health crisis volume: 4 number: 1 page: 309 322 erna febriani1, alo liliweri2, mirza ronda3, catur suratnoaji4 1,3 sahid university, jakarta, indonesia 2nusa cendana university, kupang, indonesia 4veteran national development university of surabaya, indonesia corresponding author: erna febriani e-mail: ernafebriani1302@gmail.com article history: received: 2022-12-14 revised: 2023-01-08 accepted: 2023-01-17 abstract: the covid-19 pandemic has caused an information overload resulting in unclear information. the unclear information or equivocality received by the provincial government comes from stakeholders, so the government's digital communication management experienced problems and needed to be improved. therefore, there is a need for adequate government digital communication management. this study aims to understand and analyze the digital communication management model implemented by the government in handling information during the covid-19 pandemic and to recommend the ideal digital communication management model to deal with the pandemic that occurred at the provincial level. the research methodology uses a post-positivist paradigm with a qualitative research type and a case study approach. the theory used in this study is karl weick's organizational information theory and is complemented by the four-step communication management model from cutlip, center and broom. the study found that the provincial government had done digital communication management. however, its implementation needed to be optimized because there was much unclear information received during the pandemic, so it was necessary to prepare and optimize human resources who had digital communication competence, good rules and cycles and digital tools as support for optimizing the management of communications. keywords: digital communication management, government digital communication, covid-19 pandemic, information ambiguity, information overload, digital communication competence, organizing information. cite this as: febriani, e., liliweri, a., ronda, m., & suratnoaji, c. (2023). “government digital communication management in facing the health crisis.” international journal of environmental, sustainability, and social sciences, 4 (1), 309 322. introduction communication is one of the essential components to building an understanding of the crisis between the government and the community. mainly digital communication is one of the strategies currently widely used to accelerate and streamline the dissemination of information. digital communication media is essential in producing new communication strategies between government organizations and the public to create content, monitor potential crisis issues and engage in rapid decentralized communication (lev-on, 2012). in this situation, the flow of information received by the provincial government is hefty and fast, so the communication team needs to have the ability to deal with information and manage it into an adequate communication strategy. the government, in this case, as an institution that depends on information to function effectively and achieve its goals by seeking information from internal and external sources, will create an information environment through this process. as stated by weick (1979), information received has different levels of ambiguity to be understood, so organizations need to engage in joint activities to make the information received mailto:ernafebriani1302@gmail.com 310 more understandable. weick (1979) saw the process of reducing ambiguity as a shared activity between organizational members (west & turner, 2017). one of the recent crises is the covid-19 pandemic which requires adequate management of digital communications to avoid confusion communications and difficulty in building public awareness of the dangers of covid-19. in this situation, information overload becomes one of the obstacles to realizing adequate communication between the government and the people. for example, the search and retrieval of information could be more systematic and thorough (eppler & mengis, 2004). to handle this high-speed and heavy flow of communication during this pandemic, the government needs to have adequate communication management because it is undeniable that an information crisis will follow a crisis. the information overload received often needs to be clarified due to unclear or ambiguous information during a crisis. the government, in this case, needs to have adequate communication management in managing the information received to serve as initial data in designing public communication strategies. in times of crisis, the most effective communication style is an open and empathetic style that engenders public trust when government officials try to encourage their citizens to take positive action or refrain from harmful actions (reynolds & quinn, 2008). digital communication media during a crisis can be one of the channels used to help the government disseminate public information. it is, of course, an effort to control the covid-19 pandemic in indonesia. because in this condition, people's activities in cyberspace are increasing and showing an increase in the use of new media to find information to change behavior. new media is a channel that is easily accessible to anyone, including any organization, in responding to risks defined as the physical, psychological, social, political or economic aspects of a person or organization. in times of crisis, people are increasingly encouraged to seek information related to their needs and find out what is going on, how the relevant organizations are responding to the crisis, and how it impacts their lives (heath & o'hair, 2009). therefore, digital presence or the presence of crisis managers in cyberspace is significant in order to be able to provide accurate information regarding the crisis that has occurred. the information conveyed by crisis managers must completely describe the conditions of the crisis and the risks involved to help the public make rational decisions. this digital communication media includes social media, which plays an essential role for public and government health agencies and stakeholders (actors) to disseminate information about situations, risks, and personal protective measures that inhibit the spread of disease (wang. et al. l, 2021). unfortunately, in handling social media, there needs to be more adequate and consistent communication regarding the pandemic and its risks, which is especially prominent in the early stages of an outbreak. whereas adequacy, appropriateness and consistency in health risk communication have important implications for effective health safety instruction and interpretability and retention of critical content. it also influences individual and community-level responses to information. in the case of covid-19, indonesia is recorded as one of the countries with the highest case rate. where, there is the province with the highest distribution of positive cases since early march 2020, it was recorded that since the first time, the covid-19 virus was detected in that province on 2 march 2020, the number of positive and death cases has consistently ranked first in the period 2 march 2020 – 31 december 2020. based on a report by the head of the disease prevention and control division, the number of positive cases of covid-19 as of 31 december 2020 recorded 183,735 cases. (https://megapolitan.kompas.com/read/2020/12/31/18094031/update-31-desember-bertambah2022-kasus-baru-pasien-aktif-di-jakarta-kini). https://megapolitan.kompas.com/read/2020/12/31/18094031/update-31-desember-bertambah-2022-kasus-baru-pasien-aktif-di-jakarta-kini https://megapolitan.kompas.com/read/2020/12/31/18094031/update-31-desember-bertambah-2022-kasus-baru-pasien-aktif-di-jakarta-kini 311 besides that, the provincial government received unclear information from external and internal parties, causing the organization to face obstacles and challenges in designing and implementing communication management to deal with the covid-19 pandemic. of course, it will impact the effectiveness of government communication to the public as well as delays in forming an understanding and awareness of the risk of covid-19 transmission in the community and making the transmission rate of the covid-19 virus increasingly uncontrollable. this situation requires more integrated communication and encourages community participation. with various communication strategies the provincial government is also trying to control the pandemic using various forms of digital communication strategy, one of which is through social media. the attributes of social media, such as participation, openness, connectedness, community, interactivity and conversation, can be used as one of the considerations why social media is appropriate to be used as a crisis communication strategy in handling the covid-19 pandemic. by disseminating information through several social media platforms such as twitter, instagram and youtube, the government disseminates the information to the public. even though social media was not used optimally in the pre-pandemic period until the pandemic, there was only one-way communication on the provincial government's social media regarding content regarding the covid-19 pandemic. from the problems that have been presented, it is necessary to have an adequate government digital communication management that is not only used to deal with communication problems during the current crisis but also to deal with crises that might occur in the future so that researchers make the covid-19 pandemic as a case that can be used to propose a digital communication management model that is expected to be used in dealing with other crises. based on this description, the researcher conducted a study entitled "government digital communication management in facing the health crisis”. methods this study uses a post-positivism paradigm. this paradigm is used to build problems related to organizing information through digital communication media in managing digital communications for the provincial government in handling the covid-19 pandemic. post positivism paradigm, also called post-empiricism, is a meta-theoretical attitude that criticizes and improves positivism. while positivism emphasizes the independence between the researcher and the person being studied, it accepts that the researcher's theory, background, knowledge and values can influence what is observed (collin, 2002). post-positivists pursue objectivity by recognizing the possible impact of bias. if positivists emphasize quantitative methods, then positivists consider both quantitative and qualitative methods to be valid approaches (taylor & bryan, 2011) the research method used in this study is the first type of case study method. case studies are used as a comprehensive explanation relating to the aspects of a person, a group, organization, group, program or social situation being researched, pursued and studied as profoundly as possible. case studies are also related to detailed research on a person or a social unit within a particular time. a case study, according to yin (2003), is an empirical inquiry that investigates phenomena in reallife contexts, especially when; the boundaries between phenomena and contexts are not evident, and the case study inquiry copes with the technically distinctive situation in which there will be many more variables of interest than data points, and as one result; relies on multiple sources of evidence, with data needing to converge in a triangulating fashion, and as another result; benefits from the prior development of theoretical propositions to guide data collection analysis. through the case study method, data collection techniques were carried out in two ways: 312 1. interviews were conducted with informants involved in the digital communication provincial government management. at least 10 informants had been interviewed with valid information that could be accounted for. 2. documentation study. provincial government's social media content documents from three platforms, twitter, instagram and youtube, where the content is used as supporting data in conducting interviews. in addition, social media monitoring documents, decrees and provincial government policy documents related to communication management in handling the covid-19 pandemic are also used. results and discussion government digital communication management in facing the covid-19 pandemic. the covid-19 pandemic became one of the world's biggest health crises at the end of 2019. this virus was first discovered in wuhan, china and spread worldwide. the covid-19 case in indonesia is known to have been detected for the first time in early march 2020, when two cases were found in the depok area from a mother and child confirmed positive. since its first discovery, the virus has spread rapidly in indonesia, there are one of the areas with the highest cases. in this situation, the government has a significant role in conveying data and information related to the crisis. it underlies that the government must have good digital communication management so that the data and information conveyed to the public are precise, fast and accurate information how health organizations address the health crisis in their social media engagement, which states that twitter and instagram are beneficial platforms for building meaning and interactive communication with the public. in times of global health crises, this is evidenced by the significance of greater levels of engagement between health organizations and their public (guidry et al., 2017). in addition, government public relations must also aim to provide education and campaigns to the public. therefore proper communication management is needed in carrying out the role of public communication. communication management is a person's way of managing communication through the interpretation of meaning in human relations in various settings. communication management is a tool, not an organizational goal. in public relations management, there are four stages of communication management carried out by the provincial government in dealing with the covid-19 pandemic through the stages of defining problems, planning and programming, action and communication and evaluation (cutlip, center and broom, 2013). the first stage is defining the problem. this first stage determines "what is happening now?" (cutli, center and broom: 2013). at this stage of defining the problem, the research conducted is related to the community's opinions, attitudes and reactions to the actions and policies of the provincial government. after that, an evaluation of the facts and information entered through the public information field was carried out to determine the planning of a digital communication strategy. at this stage, the provincial government determines facts and information directly related to the institution's interests. the stage of defining the problem through this research is used as a foundation for determining communication strategy planning. in this communication management, the role of scientific research using survey methods or focus group discussions can be carried out to maximize this stage. however, unfortunately, the scientific method used by the provincial government could be more optimal due to the need for digital tools. the next stage is the planning and programming stage. information gathered in the first step is used to make strategic decisions about program goals, target public, objectives, action and communication (cutlip, center and broom, 2013). at this stage, the results of the problem definition in the first stage are used as material for planning. in this stage, attitudes, opinions, ideas and reactions related to policies and the establishment of organizational work programs that are in line 313 with the interests or desires of interested parties are started to be given where the provincial government public relations, in this case, the organization formulates the stated achievements or objectives. in objective and measurable terms and can be realized in a precise time duration. planning and programming with a robust research foundation will result in an effective communication program. planning for digital communication management in dealing with health crises must be based on facts, a strong thinking foundation, and clear directions and goals to achieve. therefore, strong research data is needed to make communication program planning. the provincial government uses the results of primary and secondary research from the public information sector to design a communication strategy that will be conveyed to the public. this planning stage also refers to the disposition given by the provincial leadership and the head of the communications service. the grand narrative or critical messages are determined by the planning of communication tactics to be carried out. key messages are one of the essential components in digital communication management. the important messages must address the problems discovered during the preliminary research stage to reach the aim, constantly following the five ms of health care (5ms), washing hands, wearing masks, maintaining a safe distance, minimizing mobility, and avoiding crowds. key messages in the planning and programming stages are used to build awareness of the importance of maintaining health protocols to reduce the impact of the ongoing crisis. the third stage is the action and communication stage. in digital communication management, this stage is the implementation stage of the plans that have been made. at this stage, the provincial government is implementing research-based communication plans designed previously through digital communication channels. digital communication channels used include social media youtube, twitter, facebook and instagram. it has also created a special website to convey and store information related to the covid-19 pandemic. an organization can create a separate website for crises or designate parts of the current crisis. taylor and kent's (2007) study found that using a website during a crisis is a best practice. at the implementation stage, the use of websites and media as digital communication media was due to the situation when the pandemic occurred. more people stayed at home following the policy on restricting community activities (ppkm) imposed by the government. at the stage of action and communication through social media, the provincial government optimizes the features available on each social media channel. on youtube media, the government uses live broadcasts or live streaming to convey information related to developments in the covid19 case. the provincial government optimizes informative messages on the facebook, twitter and instagram channels by using features such as tweets or feeds. at this stage of action and implementation, the government also uses third parties to influence the community through key opinion leaders (kol). kol are figures who are active in social networks, like to share ideas with others, and can attract attention and influence the ideas and behavior of others. the identification of kols has received a lot of attention because they can be powerful in marketing and directing public opinion (zhao & kong, 2017). using kol in digital communication management is one of the innovations that can assist the government in disseminating reliable information through the personal accounts of these kols. kols are usually very aware that they are a source of information and influence to others (winter and neubaum, 2016). in addition, in this stage of action and communication, the government carries out activities to reply to comments addressed through the official social media comment column. however, in practice, the digital communication team replies to not all comments due to limited human resources. some comments are deleted concerning ethnicity, religion, race and intergroup (sara). the provincial government monitors its social media at this stage of action and communication. however, unfortunately, this monitoring is carried 314 out through the built-in analytic features of social media due to the lack of optimal digital tools in the form of digital research technology. the last stage is the evaluation stage, where evaluation stage in digital communication management is used to measure the effectiveness of the communication program. evaluation is an ongoing process in the long-term planning of a communication program (gregory, 2010) in the context of digital communication, evaluation is a measurement made by looking at the performance of the site, social media accounts and digital communication cover. evaluation can also be interpreted as monitoring and also seeking feedback. there are several benefits of evaluation in institutional digital communication activities: 1) focusing on business and ensuring success in digital communication planning. also, providing direction and priority on priority matters in achieving this. another benefit of evaluation, especially in human resources, is that it can provide a record of the development of knowledge or skills through training and education. also, evaluating and looking at internet developments will be able to formulate a human resource strategy to constantly be updated with developments which will ultimately contribute to digital public relations planning and to the institution itself (nasrullah, 2021). in digital communication management for the provincial government, the evaluation is based on digital research by utilizing built-in research applications from social media. calculations regarding the level of engagement or engagement rate from the number of likes, followers, comments and the increase of followers and activity in the comments column are also an evaluation that is carried out. in this case, the evaluation of digital communication activities also uses research results from other parties to complete the evaluation data of the implemented communication strategy. information overload causes information ambiguity. at the beginning of a crisis, regardless of the type of crisis, rumors or information will appear that are unclear where they came from and who brought them, and the truth cannot be justified. the ambiguity of this information arises because everyone has the opportunity to guess or make their analysis of what happened, "crisis can, and often do, begin with rumors" (fearn banks, 2007). it is exacerbated due to a lack of information or, conversely, too much information circulating. the crisis also causes information overload. organizational scholars define overload as a state induced when the amount of input to a system exceeds its processing capacity (speier et al. 1999) or when information processing capabilities and the information loads encountered are mismatched (o'reilly 1980). perception plays a crucial role in overload as in this definition: overload is the "perceived inability to maintain a oneto-one relationship between input and output within a realizable future with an existing repertoire of practices and desires" (weick, 1970). the government is experiencing the same in the digital communication management process for handling the covid-19 pandemic. the information received is too much, so the digital communication team needs to have rules and cycles that can help overcome the ambiguity of information received by the organization. according to weick, information ambiguity or equivocality refers to the degree of complexity, uncertainty and difficulty in predicting a message. organizations need to build a framework or work plan to reduce message ambiguity so that the message is easily understood (west & turner, 2009). in communication through this digital channel, there is much information received by the provincial government. in this case, this misaligned communication is due to the information overload related to actual conditions on the ground received by the organization. information overload can be simplified by the amount of information circulating so that it can provide benefits. on the other hand, it can also create a situation of confusion in processing it or when receiving it. the dramatic increase in the amount of formal and informal information from the public has created an information overload and caused significant community problems. this information overload from external parties forces the government to have an information organizing system to reduce the 315 ambiguity of information received. the ambiguity of this information also has implications for digital communication management, which must always be quick in responding to situations. in addition to the large amount of information that is unclear and inaccurate, much public perception is influenced by information circulating in cyberspace regarding information related to drugs that can be used and also issues that mislead the public, even the attitude of apathy and mistrust of the public towards the government in dealing with this health crisis. the provincial government, in this case, has a communications agency that is divided into two fields, namely the public information sector and the public communication sector, which both receive information from various sources so that they must interpret the information and determine whether the information is accurate and usable or not. in dealing with this information overload, the provincial government must carry out several strategies because this flood of information will cause ambiguity or equivocality. it is also because not all people have good digital literacy. they can read and hear social media information but cannot interpret it. well, not all can sort out which information is correct and which is wrong. rules and cycles strategies in dealing with information ambiguity. there are two essential communication strategies if an organization wants to deal with and reduce the equivocality or ambiguity of information, namely rules and cycles (weick, 1979). rules strategy requires organizations to determine rules to reduce the equivocality of incoming messages and choose the proper response to the information received. in a sense, the organization regulates itself to achieve goals. according to weick, regulations refer to organizational guidelines that have been formed to analyze the equivocality of messages and guide responses to information. in contrast, the cycle is a series of communication behavior to reduce ambiguity. the more equivocality of the messages received, the more cycles are needed to reduce the equivocality (herrmann, 2007). the organization's guidelines are contained in national and regional policies through 144 policies related to handling the covid-19 pandemic uploaded on the website. of the 144 policies, four policies are related to government communication management. these policies and regulations are used as rules that are used as guidelines for implementing the duties and responsibilities of managing digital communications within the provincial government during the covid-19 pandemic. the communications team also referred to the 2020 technical guidelines for managing content and public communication media from the director general of information and public communication. these regulations are used to deal with ambiguity in information during a crisis. apart from that, in dealing with the covid-19 pandemic, the provincial government received unclear information due to the large amount of information received from external parties and related regional apparatus organizations, so additional regulations were needed that could be used to deal with this unclear information. in terms of digital communication management for handling the covid-19 pandemic, there are two areas responsible for managing digital communication management for the provincial government: the public communication sector and the public information sector. the public communications sector also coordinates with the public information sector, whose job is to process data and analyze news from the mass media and public opinion to design the government's digital communications strategy. referring to governor regulation no. 144 of 2019, the field of public information is under and responsible to the head of the service and is tasked with carrying out the management and service of public information as well as public opinion and aspirations. this public information sector has functions in implementation, monitoring public issues in the mass media, digital clipping and analysis of mass media coverage. this regulation is one of the references for implementing the function of the public information sector in supporting the digital communication management process at the problem definition stage. there are four rules: duration, personnel, success and effort (weick, 1979). first, duration refers to the choices made by the organization to engage in communications that can be completed 316 in at least a minimum time. organizations need to have a deadline for resolving information ambiguity in dealing with unclear information. this minimum time, also known as the golden hour, is a rule that can limit the duration of problem-solving so that further problems can be resolved. time regulation in validating and confirming this unclear information helps the organization avoid getting bogged down in one problem. the second component of the regulation is personnel. this personnel rule states that the most knowledgeable people should emerge as the critical resource to reduce equivocality. this personnel rule is stipulated in the provincial government's digital communication management, where the person in the public information and public communication sector consists of 30 people and those who specifically manage social media consist of 5 people in the field of public communication. in this case, the provincial government has placed personnel regulations in managing digital communication in the covid-19 pandemic situation based on their capabilities and expertise in digital communication. where is the regulation of personnel from the digital communication team, namely the covid-19 handling communication team must have several competencies, namely: 1) ability to analyze news monitoring, 2) ability to analyze social media monitoring, 3) stakeholder mapping, 4) formulation of a communication strategy, 5) compile public relations content, and; 6) establish strategic partnerships to be able to create networks to disseminate information from the provincial government. these abilities and skills are also the personnel code used by the communications team to deal with the equivocality of information in crises. in addition, the digital communication team has a public relations certification or is the result of communication science training and education. the third component of the rule, namely success. according to weick in west turner (2017), success is a clear rule that will be applied. the covid-19 pandemic has become a lesson for all parties, including the government. communication innovation and transformation in the form of using digital communication technology is a success in dealing with information ambiguity during the covid-19 pandemic. success, in this case, is that regulations and policies made by the provincial government have succeeded in making the government's digital communication management more focused and well-coordinated. this digital communication strategy is also one of the government's successful efforts to convey public information and communicate with the public, especially during a pandemic when many people implemented a work-from-home policy so that access to digital media is more frequent and has a higher intensity. the fourth one is effort. the effort is a rule that influences the choice to use effort. this regulation directs organizations to have an information strategy requiring the least effort to reduce equivocality (west & turner 2017). in this case, the provincial government is taking steps to use digital communication channels because it can reach a broader and easier community. the government chose to use a digital communication channel in the form of an official website that conveys information on the development of the pandemic at the provincial level because this communication channel can reach the public externally and is also more targeted. the field of public communication is under and responsible to the head of the service, where field of public communication has the task of organizing public communication management, media relations services, strengthening the capacity of public communication resources and partnerships with stakeholders. information and communication public fields synergize and collaborate to realize effective digital communication management for the community. suppose there needs to be more clarity in managing digital communications in public communication. in that case, there are instructions to ensure that the information received is correct and accurate in stages and is passed on from the social media admin team to the section head and continues to the field. the section head will clarify the provider information from regional organizations. in the process, these stipulated regulations are used to overcome the ambiguity of information received by the social media admin 317 team, both internally and externally. where the rule states that information received if it is not clear must be confirmed and validated by the head of the section, and if there is no certainty that the information is accurate and precise, then the confirmation process can be continued to the head of the public communication sector and the head of the public information sector. if confirmation and clarification of data received from external parties are required, the communication team will confirm with the health office or related regional organization. these stipulated regulations are used as guidelines and references to reduce information ambiguity or equivocality received by organizations in managing digital communications in the covid-19 pandemic situation. the regulations refer to the organization's established guidelines for analyzing message equivocality and guiding responses to information. the second strategy is the cycle strategy. if the information received is very high in ambiguity or equivocality, the organization may engage in various communication behaviors to reduce ambiguity. weick called it a behavior cycle system (west & turner, 2017). in addition to regulations, the government needs to have a cycle that is used in digital communication management in dealing with information ambiguity by creating multilevel and continuous confirmation procedures from receiving external data and information. this cycle aims to ensure that information from outside the organization can be validated and confirmed by the correct party and has the appropriate capabilities. in this case, the government creates a workflow for managing information clarification which is used as an operational procedure for identifying, validating and confirming inaccurate or confusing data and information. this cycle starts with identifying and inventorying unclear information received by the communications team through complaints and reporting from the media. this first cycle is used as an organization's way of inventorying data and information that still need to be considered accurate or equivocal. in this cycle, there is a time duration provision so that personnel in this cycle have a timeline to proceed to the next stage. there is a set time to carry out the identification process, which is 10 minutes. this time is also considered to carry out the identification process and inventory of unclear data and information. the next cycle is collecting data/facts and clarifying information from the public information team on information received from regional organizations (opd). it is done to ensure that the information to be compiled is accurate. if incorrect information occurs, it will be used as data in compiling narratives or drafting clarification materials. there is a maximum time for collecting and clarifying information, which is a maximum of 60 minutes which will be followed up with. preparation of narratives or drafts of clarification material with a maximum completion time of 60 minutes. the preparation of this narrative is based on clarified data or facts from opd carried out in the previous stage. this narrative preparation is then used to create clarification content through statements, text, graphics or videos to be published or disseminated through the official website or social media. text and graphic content creation take 10-60 minutes, and clarification videos take a maximum of 180 minutes. after the clarification content is created, the next stage is the leadership's verification or validation of the clarification content. this verification can be done through discussion meetings or double-interact loops. these multiple interaction patterns refer to multiple communication cycles used to assist organizational members in reducing the equivocality of information. interactions and relationships between individuals within the organization are essential elements in addition to the competence and knowledge of personnel. after verification or validation of the content is carried out by the leadership and ensuring that the information conveyed is clear, accurate and correct, the next step is to publish the information on the website, online media and official social media. all 318 stages in this cycle are carried out within 3 hours for clarification in text or graphic form and 5 hours in video form. the cycling strategy has response stages as a reaction to action. in this stage, the government's responsibilities are to make a communication strategy, including a strategy to deal with the ambiguity of information received when a crisis occurs by using a behavior cycle. as a result of the response, the organization formulates a response as a result of the adjustment. if the response to the action has reduced the equivocality of the message, an adjustment is made to indicate that the information has been understood. if the information is still equivalent, adjustments may occur in additional statements to clarify the information further. in this case, the government makes adjustments to the response results by trying to clarify messages that are still unclear by checking with the central government. enactment, digital selection and digital retention. reducing equivocality is necessary, even though it is complicated. according to weick (1995), organizations go through stages intending to integrate rules and cycles so that information can be easily understood and meaningful. reducing equivocality is essentially an interpersonal process and occurs through three stages: enactment, selection and retention. when organizations have multiple rules and cycles for interpreting the information environment, organizations must analyze existing knowledge and have the best method to obtain additional information to reduce equivocality further. in a pandemic situation, there is an information overload which results in unclear information received by the organization. in order to reduce this equivocality, according to weick (1995), the organization processes through stages to integrate rules and cycles so that information can be easily understood. the enactment stage refers to how the organization receives and interprets information. enforcement begins by framing messages in the environment by an individual (herrman, 2007). during this stage, the communication team analyzes the input received to determine the number of equivocal presents and gives meaning to any information received from the central government or the health office. interpreting the information received by the communications team is carried out by finding the main message of each incoming piece of information and analyzing whether the information is accurate and appropriate to be conveyed back to the public. information obtained from external parties is also compiled by the public information department, which selects which information is accurate and which information has the potential to be inaccurate. this enactment stage. relates to reasoning or attempts to create an understanding of complex and uncertain situations. in the reasoning aspect (sense-making), there is an effort to put things into a frame of mind, understand immediate goals, construct meaning, interact to achieve mutual understanding and create patterns (weick, 1995). in this case, the communications team attempts to make sense of the situation and identify an information overload to use in making strategic decisions to deal with it. the enactment process carried out refers to the information received, which is sourced from; 1) internal data owned by the provincial government, for example, daily reports on crises; 2) press releases and the latest documentation; 3) research data in the form of other surveys that are relevant to the situation crisis, 4) data from monitoring and analysis of mass media reports and social media conversations related to crises, 5) data from literature reviews relevant to crises and 6) data from institutions or other institutions (data from ministries or agencies) that are relevant to provincial government policies, programs or activities. this determination process is carried out by involving the use of fact checker technology in which the government carries out digital innovations. digital selection stage. the communication team must decide the rules and cycles to be used. the organization should look at available resources if the information is still ambiguous and 319 determine whether additional regulations are needed to reduce ambiguity. in this case, the communication team carries out a selection process for the information received from the regional organization and related services by using rules and cycles to validate the information received so that it becomes information that can be published through digital media. the selection process for this information is carried out in the early stages of planning a communication strategy by the public information sector, whose job is to manage data before it is used as material for conveying public communication messages through digital communication channels. this selection process is carried out so that the data used has been declared accurate and verified to be conveyed to the public. this selection stage also makes it easier for the communications team to sort out information that is considered accurate and verified as well as inaccurate information so that it cannot be used for public publication. the selection stage is based on the grouping of information received. information selection separates accurate information from inaccurate information. the public information sector carries out the information selection process using digital technology. digital retention stage. the organization analyzes regulatory effectiveness and communication cycles and engages in retention. in the retention stage, the organization stores information for later use. storing information can help organizations evaluate the management of communications that are carried out. previously, storage was done manually, relying on written documents stored in organizational files. however, in today's digital era, where organizations also use technology to help carry out the storage process, there has been a change in storage methods from manual to digital storage on a site. in this case, the provincial government carried out the process of storing information that was processed and conveyed to the public during the handling of the covid-19 pandemic using a data and information storage system on the website where the site contains covid-19 monitoring data, including visualizations that are complementary to the health office's covid-19 data. this site also stores policies and data related to the handling of covid-19 by the provincial government. initially, this site was only used to convey information to the public related to information on the development and handling of the covid-19 virus, then developed. this site is also used as a data and information storage medium that can be used to manage subsequent government communications. this storage or archive process is a way to store information so that information can be accessed at any time and through any device. storage of data and information through this site will remain at the change of day, month or year and can be reaccessed easily. there are two things that change archives with the emergence of communication technology, namely: 1) the ability of every internet user to access archives and make changes to them; and 2) the archives themselves are becoming more developed because archives, in this case, are not only seen as only certain official documents that are stored, but the internet itself with networks, information distribution, and mediation between humans and machines is a place for data storage (appadurai, 2003). according to findings in the field, this digital retention carried out by the government is used to store data and information related to government communications made during the covid-19 pandemic. use of digital retention is useful for storing data and information so that it can be used as evaluation material in subsequent cases and also as a data bank when the government will make a follow-up communication strategy. government digital communication model recommendations. after the researchers discussed digital communication management for the provincial government in handling the information covid-19 pandemic where researchers found a link between weick's theory (1979) and the four steps of cutlip, center and broom communication management (2013) then through the theoretical dialectic process discussed previously, the researchers recommended a communication management model digital in dealing with a communication crisis during a pandemic which is 320 expected to be used to improve the previous provincial government communication management model, which is as follows: figure 1. government digital communication management model recommendations this model is a refinement of the communication management model used by the provincial government in dealing with the covid-19 pandemic by linking weick's theory (1979) which has the concepts of equivocality, rules, cycles, enactment, selection and retention, which are associated with the communication management process of cutlip, center and broom (2013) which has stages of problem definition, planning and programming, action and communication as a form of implementation and evaluation. this model also adapts to digital communication, where the stages of selection and retention use digital technology. as the picture shows, some concepts emerge as rules, cycles, enactment, digital selection, digital retention and digital communication competence. in designing the model, digital tools are a somewhat important concept in communication management. furthermore, this model illustrates that the covid-19 pandemic as a health crisis will cause an information overload. the information received is not only clear information but also information that needs to be clarified or clarified. this excess information will lead to ambiguity (equivocality) which will confuse the communication manager, in this case, the party responsible for communication management. this lack of clarity in information will make it difficult for the communications team to design an adequate digital communication strategy. three things are needed: digital communication competence, organizational information systems conceptualized in the form of rules and cycles to deal with information ambiguity and digital tools that will help manage incoming information and communication. rules are one strategy for dealing with unclear information in a crisis. rules consisting of the minimum duration of completion of communication within the organization, personnel or human resources who are knowledgeable and competent in reducing equivocality, success means that effective regulations will be applied and efforts to reduce equivocality. in addition to rules, some cycles become strategies for dealing with the ambiguity of information. the cycle has the first essential concept. namely, actions that refer to statements and behaviors of members of the communication team used to indicate personnel goals to reduce information ambiguity. second, the response is a reaction to the action. this response is an act of seeking clarification of an unclear message. the third is an adjustment made by the communications team where when there is still unclear information received, personnel can ask additional questions to clarify the information, 321 furthermore, digital communication competence requires communication management to prepare digital communication competencies from human resources who manage communication when a crisis occurs. skill sets and knowledge in digital competencies in crisis management are desired and necessary (lee & meng, 2021). digital communication competence is an important concept to ensure that the personnel in charge of institutional communication are capable of communication management. the government can prepare six human resource digital communication competencies in managing digital communications, namely: 1) the ability to analyze news monitoring, 2) the ability to analyze social media monitoring, 3) mapping stakeholders, 4) developing a communication strategy, 5) compiling public relations content, and; 6) establish strategic partnerships to be able to create networks to disseminate information from the provincial government. another concept that is no less important is digital tools, which the government needs to support the success of communication management. even though digital tools are only supported, they are still an important concept to prepare. this model was designed through a review of the results of research conducted on government human resources managing digital communications during the covid-19 pandemic situation. this approach can only be applied successfully if digital tools are sufficient and the government's digital communication capabilities are optimized. conclusion in this covid-19 pandemic situation, the provincial government received heavy and fast information. this information overload causes equivocality or information ambiguity, and the organization needs to prepare to face it. although the provincial government has carried out four steps of digital communication management in the form of problem definition, planning, action and communication, and evaluation in dealing with the covid-19 pandemic, the four steps of communication management can be refined. as a recommendation, the provincial government needs to pay attention to facing the overload of information in the pandemic situation by optimizing the human resources who have digital communication competencies, 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(2017). discovering social network key opinion leaders based psychology theory in social. international journal of management and applied science (ijmas), 3(9) 43-49. https://doi.org/10.1108/jcom-10-2020-0116 https://doi.org/10.1108/jcom-10-2020-0116 https://doi.org/10.1177/1461444811410401 https://doi.org/10.2307/255556 https://doi.org/10.1111/j.1540-5915.1999.tb01613.x https://doi.org/10.1016/j.chb.2020.106568 1131 multimodality discourses of the miss universe beauty pageant as an arena of cultural production volume: 4 number: 4 page: 1131 1136 dony hermawan1, andi mirza ronda2, ridzki rinanto sigit3 1,2,3doctoral study program in communication studies postgraduate school, sahid university, jakarta, indonesia corresponding author: dony hermawan e-mail: dohermawan@yahoo.com article history: received: 2023-05-09 revised: 2023-06-15 accepted: 2023-07-17 abstract: the miss universe beauty pageant is a cultural production arena where the construction of female beauty is formed through an ideal image that is slowly socialized by the media, becoming a standard in society. this research aims to find out and describe the construction of the meaning of beauty built through the miss universe beauty contest through the perspective of discourse analysis multimodality, reveal the implied meaning of gestures, and understand the selfidentity of the miss universe contestants. this qualitative research uses a critical paradigm using document studies, interviews, and literature. data analysis used multimodality discourse analysis through data reduction, presentation, and conclusion. the results of this study indicate that: 1) the meaning of beauty at the miss universe 2021 pageant is constructed through the depiction of the contestants' perfection, which consists of their physique, attitude, and insight. the contestants' appearances have created beauty criteria that shape the idealization of the female figure and influence the audience's perspective on self-appreciation; 2) overall, the most frequently shown contestant gestures give confidence and grace according to the message in the miss universe slogan, namely confidently beautiful; 3) the identity of the miss universe contestants reveals who, personality, where, and what culture is being performed with various styles and uniqueness. this uniqueness can be in the form of personality, interests, favorite food, way of talking, way of walking, and even how the contestants behave when responding to things and questions. keywords: multimodality discourse, culture, beauty pageants, miss universe cite this as: hermawan, d., ronda, a.m., sigit, r.r. (2023). “multimodality discourses of the miss universe beauty pageant as an arena of cultural production." international journal of environmental, sustainability, and social science, 4 (4), 1131 – 1136. introduction beauty is a concept that cannot be determined in its form and meaning and is increasingly changing over time from time to time, along with the standards set by society depending on the context of the times. beauty has become a necessity for women, who, in turn, become victims of the oppression of the beauty culture and the construction of beauty itself (sayekti & fitria, 2022). the media has played a role in the production of beauty culture in society, such as the idea, according to ariani (2015), that the media represents beauty through actresses or celebrities and allows people to interpret the concept of beauty given by the media. the media carry out the exposure to standardization through not only advertisements and films but also event programs such as beauty events or contests. a beauty pageant is a reality show that competes with beautiful women by walking on a spectacularly styled stage involving contestants from various parts of the world (kanzulfikar, 2021). srivastava (2020) posits that beauty pageants, regardless of their scale, serve as dynamic arenas where cultural significance is generated and disputed. beauty is understood differently in each region and country; beauty contestations such as the miss universe have equalized this concept of mailto:dohermawan@yahoo.com 1132 beauty in one global understanding. in this case, the miss universe contest organizers create a standard that homogenizes the concept of beauty itself in one symbolic form, such as gestures, makeup, costumes, and so on, represented through the figure of the contestant. some of the concerns are the rules regarding body language designed by miss universe choreographers for contestants. as a result, women's beauty is used as a commodity that can attract attention and generate maximum profit (wolf, 2017). when the media airs the beauty contest, various product advertisements can be seen simultaneously displayed and attached to the contestants. the beauty contest's portrayal of women's image ultimately commodifies women's bodies, impeding their autonomy (pratiwi, 2018). this phenomenon then becomes exciting because the miss universe contest itself gives meaning to the beauty of a woman who is pitted and contested until this contest finally chooses one woman who is considered to meet the terms and conditions of the established criteria. the phenomenon shows that beauty, which initially had a plural and subjective concept, became a beauty formed and created by the interests of the capitalist world. this article was created to examine the miss universe beauty pageant as an area of cultural production by applying visual literacy in the perspective of multimodality discourse analysis to be used as a benchmark. this article is expected to clearly illustrate the construction of the meaning of beauty built through the miss universe beauty pageant through the perspective of multimodality discourse. in addition, this article also reveals, understands, and finds the implied meaning of the gestures and self-identity conveyed by the miss universe contestants. cultural studies. according to hall (2011), cultural studies are a collection of concepts, representations, and behaviors that offer means of articulation, modes of understanding, and behaviors about a specific subject, social endeavor, or institutional undertaking within society. cultural studies focus on how elite groups, such as the media, exercise power over less powerful groups (subordinate groups) (barker, 2014). discourse analysis multimodality. multimodality is a theory that explains how a person communicates by utilizing multiple methods simultaneously. multimodality includes spoken and written text (schnaider et al.). the spoken text includes voice, gesture, intonation, and so on, while the written text includes linguistics, images, colors, illustrations, etc. multimodal discourse analysis is a new paradigm in discourse studies to study language combined with other resources, such as images, scientific symbolism, gestures, actions, music, and sound (o'halloran, 2011). beauty contest. beauty pageants can be regarded as significant spaces abundant in symbolism and cultural creation, sharing numerous similarities with other prominent sites of popular cultural production, such as talk shows. beauty pageants serve as dynamic arenas where cultural meanings are created and challenged, making them a compelling subject of study for sociologists seeking to explore the mechanisms behind collective cultural production (srivastava, 2020). beauty pageants can facilitate the formation of cultural and racial significance at both the micro-level, which pertains to interactions within and between individuals, and the macro-level, which encompasses interactions within and between groups, organizations, and institutions (cohen et al. in lazar, 2013). cultural production. gill (2013) defines culture as a comprehensive framework encompassing knowledge, beliefs, procedures, attitudes, and artifacts shared within a specific group. cultural production is a creative process involving resources, expectations, and imagination that the actors transform to produce a cultural product in a specific time and space (ingold & hallam, 2021). gestures and visual language. gesture, also known as non-verbal communication, refers to non-verbal behavior involving the movement of hands, shoulders, and fingers (ayu, 2019). visuals can be regarded as cultural artifacts individuals possess and interpret based on the individual's perspective and cultural background. visual messages are superior to verbal messages if the content is emotional, holistic, direct, spatial, and visual. meaning is immediately apparent at a basic level, 1133 but visual language must be learned for correct understanding (hermawan, 2021). visual language has its own "grammar," syntax, etc., like spoken and written language. in spoken language, syntax studies the rules for combining words into grammatical phrases, clauses, sentences, and paragraphs. in visual languages, syntax depends on the spatial arrangement of visual elements on the page (hermawan, 2021). methods this research uses a qualitative method with a phenomenological approach and a critical paradigm. primary data are videos of the miss universe 2021 beauty pageant in the form of preliminary and final videos and 1-2 hours in duration uploaded by the official miss universe account on youtube. the units of analysis are images, attributes, narratives, and dialogues that represent the implied meaning of gestures and self-identity conveyed by the miss universe contestants. data collection uses document studies, interviews, and literature studies. data analysis used a multimodality discourse analysis approach and a media text analysis using van leuween's social semiotic analysis. data analysis was carried out in stages, starting from problem setting, data collection, and after data collection (data reduction, data presentation, and conclusion drawing or verification). result and discussion constructing the meaning of 'beauty' in the miss universe contest. the miss universe contest as a worldwide beauty pageant has standards set through various requirement points that are further strengthened by the media's involvement as a transmitter of messages, and the media strengthens the construction of beauty standards that are increasingly accepted by the public. miss universe organization (muo), as the organizing organization and the contestants, assesses the beauty that miss universe is aiming for as beauty in a broad sense that does not focus on a similar physique but also on self-characteristics that show confidence. miss universe campaigns the meaning of beauty universally to the world by showing a variety of beautiful diversity manifested through the diverse figures of its contestants. however, the concern is that the beauty seen in the miss universe show is beauty that has been selected and shaped by the organization in such a way. contestants are selected based on the requirements set by the organizer so that they can be selected to become contestants who can represent their country. women's perceptions of beauty and their bodies can be negatively influenced by idealized images prevalent in the media (bair et al., 2012). because women worldwide compete for the title of miss universe, the pageant offers greater racial diversity than the miss america or miss usa competitions (auletta & jaen, 2013). despite this, contestants still adhere to more conventional notions of beauty (balogun, 2012). as in hall's theory of cultural studies, language is involved in forming meaning and knowledge by giving meaning to material objects and social practices that are made visible (barker, 2016). cultural studies focus on how elite groups, such as the media, exercise power over non-powerful groups. meanings in miss universe contestants' gestures. various gestures and visual appearances shown by the miss universe contestants have meanings. overall, most of the contestants' gestures give confidence and grace by the message in the slogan owned by miss universe, namely, confidently beautiful. each contestant's gesture shows a well-trained and polished movement, and there is no excessive movement, so the contestant's gesture remains polite. the gesture then strengthens the impression of a contestant who is full of confidence and shows elegance in every movement. the research informants' statements show no special arrangement from the miss universe organizers in shaping the contestant's gestures. however, the training and debriefing 1134 provided give the contestants a leading role model that can be emulated to show graceful and confident gestures that follow the miss universe slogan and are appropriate to be shown on stage. some of the gestures most often shown by contestants include a firm catwalk, a posture with a backbend (both hands on the waist), clasping hands in greeting, covering the mouth with hands, and putting on a smiling facial expression giving the impression of complete confidence in a contestant. in the study of model gestures, the body pose with the waist down can give confidence to the subject of the photo, and in psychology, the waist down gives the impression of power so that the culprit feels confident (emeksiz, 2021). based on the study of parzuchowski et al. (2014), the hand gesture on the chest symbolizes honesty and increases honesty with oneself. the contestants had smiling facial expressions, which gave the impression of happiness radiating from them (sülflow & maurer, 2019). costumes with mini-dress models give the impression that the body looks sexier and show the user's confidence (kidd, 2022) in their body to the audience. limb movements as a form of nonverbal communication are a product of culture; in this case, the miss universe beauty contest is a contestation that produces culture. ekman (1965) in piana et al. (2016) found that cues from the head and face, and hand movements describe what emotions are being experienced, while body movements indicate how intense these emotions are. miss universe contestant's self-identity. the self-identity of the miss universe contestants can be seen through symbols and visual elements such as gestures and appearance. the contestant's overall appearance ranging from physicality, and attitude to insight on stage that is owned, can show the self-identity of a contestant. this is because a person's appearance usually follows that person's will or personality like the miss universe contestants presented with various styles. the appearance aims to reveal who, personality, from where, and what culture is being carried by a miss universe contestant. a person's self-identity can be seen from the most minor things. the uniqueness can be in the form of personality, interests, favorite food, how to talk, how to walk, and even how a person responds to something. beauty pageants can be seen as a cultural form of collective self-identity as well as a point of production of embodied cultural identity, where contestants from various countries and states present their identity to the audience but on the other hand, also present the cultural identity where they come from and build a new collective culture in the miss universe contest. in his book social identity cited by hornung et al. (2019), jenkins explains that identity is our understanding of who we are and who others are and, reciprocally, other people's understanding of themselves and others. identity is something that can be negotiated and created in the process of human interaction. beauty pageants serve as platforms for the cultivation and development of individuals who possess the potential to become queens rather than merely being venues for selecting such individuals. from a cultural perspective, beauty pageants can be interpreted as a means of collectively expressing and defining one's self-identity while also serving as a platform for manifesting cultural identity through physical embodiment. beauty queens encompass more than mere performers engaging in collective cultural identity rituals; they also serve as shared elective representational systems, observers/spectators, vehicles for symbolic production, embodiments of mise-en-scène, and wielders of social power (spillman and conway in hearty, 2017). conclusion the meaning of beauty at the miss universe 2021 event is built through the depiction of the contestants' perfection consisting of their physique, attitude, and insight. the contestants' appearances have created beauty criteria that shape the idealization of the female figure and influence the audience's perspective in appreciating themselves. overall, the contestants' gestures that are most shown give confidence and grace following the message in the miss universe slogan, 1135 namely, confidently beautiful. the self-identity of the miss universe contestants reveals who, their personality, from where, and what culture is being presented with various styles and uniqueness. the uniqueness can be in the form of personality, interests, favorite food, how to talk, how to walk, and even the contestant's attitude when responding to things and questions. based on the empirical findings of this study, every aspect of visual symbols and discourses built in the miss universe beauty contest is created by interested elite groups such as the organizing organization, media corporations, beauty equipment companies, and so on. miss universe then becomes an arena for the production and contestation of cultural meanings that shape the meaning of beauty itself as a universal beauty standard. the results of this study strengthen the assumptions in hall's theory of cultural studies that the power of several groups is linked to the formation of popular cultural practices such as the miss universe contest and can influence perceptions that shape people's culture. references sayekti, h. o., & fitria, s. 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"how dressing well can boost your confidence ."girlhi boutique. diakses melalui https://www.girlhiboutique.com/blogs/girl-hi-blog/5-ways-dressing-well-impact-yourself-confidence/ pada 31 maret 2023, pukul 12.00 wib. piana, s., staglianò, a., odone, f., & camurri, a. (2016). adaptive body gesture representation for automatic emotion recognition. acm transactions on interactive intelligent systems (tiis), 6(1), 1-31. https://doi.org/10.1145/2818740 https://doi.org/10.31849/paud-lectura.v3i01.3340 https://doi.org/10.31849/paud-lectura.v3i01.3340 https://doi.org/10.1016/j.eatbeh.2012.06.003 https://doi.org/10.1108/arla-07-2013-0103 https://doi.org/10.1108/arla-07-2013-0103 https://doi.org/10.4236/jss.2021.99005 https://doi.org/10.1007/s10339-014-0606-4 https://doi.org/10.1007/s10339-014-0606-4 https://doi.org/10.1007/978-3-030-18729-3_11 https://www.girlhiboutique.com/blogs/girl-hi-blog/5-ways-dressing-well-impact-your-self-confidence/ https://www.girlhiboutique.com/blogs/girl-hi-blog/5-ways-dressing-well-impact-your-self-confidence/ https://doi.org/10.1145/2818740 702 decision-making on divorce for javanese women in indonesia volume: 3 number: 3 page: 702 712 1devi puspitasari, 2jatie. k. pudjibudojo, 3hartanti hartanti 123doctoral study program, faculty of psychology, university of surabaya, indonesia corresponding author: devi puspitasari e-mail: devipuspitasari31@gmail.com article history: received: 2022-07-18 revised: 2022-08-14 accepted: 2022-11-11 abstract: javanese society has a philosophy of life that emphasizes harmony, harmony, and acceptance (nrimo) for everything that happens. javanese marriage firmly places the role of women as the husband's konco wingking responsible for marital harmony, so if there is a conflict or divorce, the woman or wife becomes a party who is seen as negative because they are considered unable to serve their husbands. the divorce rate among javanese women always increases and is two times higher than that of men (talak). the purpose of this study is to explain the process of making divorce decisions for javanese women. this study uses an interpretive phenomenological qualitative method with in-depth interview data collection techniques. the technical analysis used is interpretative phenomenological analysis (ipa). the study was conducted on three javanese women divorced from their husbands. the criteria for the participants are javanese women who have filed for divorce and have been divorced a maximum of six months before the interview, have children and are employed. the research locations are kediri and madiun. the location in the area is chosen because it has a strong javanese culture. the results showed that the divorce decision-making process for javanese women was complicated because of the stigma of being a widow. the decision-making process for divorce in javanese women is influenced by eight factors: children, physical and emotional impacts, friendships and good memories, commitment to marriage, finances, support from friends and family, religiosity and javanese expectations and ethics. keywords: divorce decision making, women, biopsychosocial. cite this as: puspitasari, d., pudjibudojo, j.k, hartanti. (2022) “decision making on divorce for javanese women in indonesia”. international journal of environmental, sustainability, and social sciences, 3 (3), 702 712. introduction javanese marriage is a sideways extension of family ties between two groups or a pledge of membership in a group. javanese marriage is the union of two somah (household) through the birth of grandchildren who are owned together (geertz, 1985). javanese marriage also proves that men can form independent households and harmonious families. marital harmony can be achieved if there is balance and harmony between family members. the phenomenon is that javanese families still have a strongly patriarchal culture that affects the relationship between husband and wife, including the division of roles in daily practice. patriarchy gives the husband the freedom to show strength and power so that the wife is limited in making choices and tends to obey her husband's orders. according to alfian rokhmansyah in his book introduction to gender and feminism, patriarchy comes from the word patriarchate, which means a structure that places men as the sole ruler, center and everything (sakinah & siti, 2013). according to subiyantoro (2004), patriarchy is a term for social conditions in which men control power over women. therefore this culture does not accommodate gender equality and balance, so women are not considered. the existence 703 of gender inequality limits the role of women, where women are shackled and discriminated against and become obstacles in society to get the same opportunities and access as men. patriarchy in javanese marriage put men in a stronger position suited to the role of breadwinners of the household. in contrast, women in lower positions can only take care of domestic affairs (sihite, 2007). the term that describes the position of women in javanese marriages, namely konco wingking, which means a back friend, illustrates that the wife is a supporter in managing the household, especially in raising children, cooking and preparing meals and making up to please her husband, known as manak, masak, macak. another term often used to describe the wife's position in javanese marriages is surgo nunut neroko katut, meaning that the husband decides whether his wife will go to heaven or hell. if the husband goes to hell, then the wife will also go. if the wife has the right to go to heaven, but the husband goes to hell, then the wife must follow the husband goes to hell too (putri & lestari, 2015). javanese society has a different measure of success from other cultures. the term dadi wong has a broad meaning to describe someone successful. permanadeli (2015) states that dadi wong includes the three most dominant attributes, persistence, success and spiritual openness to help others. the important criteria for dadi wong are income, work and family. the success of the javanese people in building a family is when they do not depend on the help of their parents or relatives. the more respectful children are to others, obedient and polite, they are a reflection of a harmonious family. a husband and wife relationship without conflict or bickering is considered a role model for a harmonious family. interestingly, this harmony lies entirely in the hands of women (permanadeli, 2015). if there are quarrels, disharmony or moral defects from family members, then the wife is to blame. the image of javanese women who are gentle, obedient, accepting and responsible for marital harmony causes a negative perception of the status of "divorced widows" because indonesian society, especially java, builds a stigma that demeans women and glorifies men (jelly, 2018). this vocabulary can be interpreted that a wife must be submissive, afraid and obedient to her husband in marriage and also tends to be attached to household chores, helping her husband from home, so if there is a conflict and divorce, the woman is blamed for being considered unable to maintain the marriage (arvianti, 2011). the image of the two statuses, widow and widower, seems to have different meanings. labels that are often attached to widows are "flirty women", "naughty women" or "shameless women" (farida, 2007). in its arrangement, widows are considered "ex's" from ex-husbands and "bad women", while widowers are considered culturally ordinary and commonplace. the burden of family roles and social norms that consider widows is a disgrace. the disgrace is not only for the perpetrators of divorce but also for the extended family because marriage in javanese society has a bilateral kinship relationship that unites not only men and women but also the "fusion" of the extended family of both men and women. divorce is not an easy thing to do. this step is taken as the final solution to the problems faced by married couples. in indonesia, with a muslim majority population and still upholding eastern culture, explaining the role of women as wives and mothers occupy a crucial position. the wife largely determines the happiness or misery in family life, so in divorce cases, women are often considered the guilty party. especially in society generally socially views negatively on the status of widows and considers it a "disgrace or nightmare" for a large family, so in deciding to divorce, women will experience emotional challenges. confusion, consideration, and doubt in self-conflict affect him and his family. so the assumption is that many women who experience marital problems and conflicts choose to stay in a marriage that causes suffering because of fears that they will become widowed. 704 the phenomenon that occurs is that the divorce rate from year to year shows an increasing trend. based on data quoted by detik.com from the website of the supreme court (ma) on wednesday, march 3, 2019, as many as 419,268 married couples officially divorced throughout 2018. of this number, the most initiatives to file for divorce were from women, namely 307,778, while the number of the men was as many as 111,490. this number represents divorces based on muslim marriages, not including non-muslim couples who divorce in the district court (https://news.detik.com). in east java, the surabaya religious high court (pta) recorded that the divorce rate in east java throughout 2018 reached around 121,000 cases. east java was the highest province in indonesia for divorce rates. many studies have been carried out on the causes of divorce in indonesia. there are various reasons why women file for divorce. according to research by khumas (2015), in south sulawesi, women file for divorce because of domestic violence, infidelity, and irresponsible husbands in the household. sari (2016) found the cause of minangkabau women filing for divorce because of domestic violence and irresponsible husbands. this finding is from research conducted by rahmalia & sary (2018) in medan that wives file for divorce because there is no husband's financial responsibility and burdens the wife and interference from outsiders such as in-laws, inlaws, neighbors and friends. research in east java shows that the cause of women filing for divorce is infidelity and all forms of domestic violence, namely physical, psychological, sexual, and economic violence (puspitasari, 2020). the decision-making process for divorce is not an easy thing for javanese women. javanese women need time to decide on a divorce between 0 months and 2 years (puspitasari, pudjibudojo & hartanti, 2000). these worries, anxieties and confusion make the divorce decision-making process for women a confusing experience (fackrell, 2012). according to a survey conducted by puspitasari, pudjibudojo & hartanti (2000), javanese women in the process of making a divorce decision have considerations of children (59%), social status (10.3%), family (9%), finances (6.4%), religion (4%), threats (1.3%), worry about trauma to children (1.3%), and anxiety about living alone (1.3%). javanese women are worried if divorce hurts children, being labeled a "broken home" child or rondo child, which can affect their psyche. javanese women also consider social status related to the stigma of being a widow, being considered a lowly woman, "cheap" and often being gossiped about and sexually objected to by men. based on the description above, it can be seen that deciding to divorce is a confusing experience for javanese women. it is contrary to the phenomenon that occurs regarding the number of divorce cases which continues to increase yearly, even more than twice as much as talak. therefore, the researcher conducted a study that focused on javanese women who were divorce claimants. this study aims to determine and interpret the divorce decision-making process for javanese women who are faced with the unpleasant choice of divorce or surviving in a marriage full of suffering. methods the research method used in this research is qualitative interpretive phenomenology. the approach used is an interpretative phenomenological analysis (ipa) technique because it is considered appropriate to explore the meaning of a person's experience (kahija, 2017; langdridge, 2007; smith, flowers, & larkin, 2009) deeply. science focuses on how a person views an experience or what a particular experience means to them. participants in this study were selected purposively according to the established criteria and snowball. the criteria for the participants in this study were javanese women in early adulthood, divorced (suing husband) a maximum of 6 months before the interview was conducted, working status, and having children. 705 data collection techniques used in this case study are semi-structured interviews and observation. researchers at this stage prepare an interview guide obtained and adapted from the theory of wandering in wilderness (fackrell, 2012). interview questions include pre-marital, marital, marital conflict and divorce decision-making experiences. the data analysis technique used ipa, which went through 6 stages, namely 1) appreciation of the transcript; 2) initial recording; 3) formulation of emergent themes; 4) formulation of the superordinate theme; 5) patterns among participants' experiences and 6) arrangement of all superordinate themes. tabel 1. demographics of research participants no initial marriage age age at divorce last education job number of children reasons for filing for divorce location of residence 1 ani 14 years 39 year old bachelor souvenir entrepreneur 2 (girl) infidelity and domestic economic violence kediri 2 cinta 10 years 36 year old bachelor police 3 (girl) infidelity and the economy kediri 3 hani 16 years 35 year old senior high school pecel restaurant waiter 2 (girl) husband's addiction to drugs and the economy madiun result and discussion from the study results, eight key factors were considered in the decision-making process for divorce in javanese women. the results obtained are the development of the wandering in wilderness theory (fackrell, 2012). the eight key factors are 1) children; 2) physical and emotional impact; 3) friendship and good memories; 4) religiosity and hope; 5) commitment to marriage; 6) support of friends and family; 7) finance and; 8) javanese ethics. the eight consideration factors lead to two opposite sides, namely those who support maintaining the marriage, the other and supporting divorce. the following describes each consideration in detail. child. children are the most significant consideration in the divorce decision-making process for javanese women. participants are worried that their children will lose their father figure. participants even withdraw the divorce suit because they are still considering children and hope their husbands will return. "...aku mikir ya allah anakku nanti ga ada ayahnya..ayahnya sama bundanya pisah trus gimana itu… akhirnya tak cabut lagi " “…sebenernya ditahun 2016 itu ya aku udah diingetin kamu segera ambil sikap.. segera ambil sikap tapi aku masih mempertahankan demi anak-anak…terus aku hamil lagi itu aku tambah mempertahankan …” from the quote above, it can be seen that children are a consideration that leads to considering marriage. participants do not want their children to be "broken home" because they do not have a father figure. on the other hand, the child's consideration supports the participant's decision to divorce. participants do not want children to see their parents always fighting. participants want their children to have a better future, even if they are supported by divorce. “...malah seneng ketoke wong aku ulang tahun iku malah aku di wa” “selamat ulang tahun bu, semoga panjang umur, ndang oleh bapak anyar” (tertawa), kucluk kog” 706 (meaning) “… she seems happy. because when it was my birthday, i received a wa (whatsapp) chat "happy birthday mom, all the best, get a new dad soon" (laughs), how funny” “…jadi aku trus mikir seandainya aku tak teruskan rumah tangga iki yang jadi korban adalah anak anak.. saya ndak mau jatuh kelubang yang sama saya nggak mau saya nggak mau eee anak anak saya jadi korban.” it was revealed that children cause deep confusion because they are the most important things in the participants' lives. changes in meaning occur from initially leading to maintaining the marriage to supporting the decision to divorce. physical and emotional impact. the process of deciding to divorce has a tremendous physical and emotional impact. this factor illustrates that participants experience emotional upheaval that impacts the physical. “...yang ada rasa dendam rasa benci …” “kacau kacau kacau sampek sekarang kalau aku mikirin aku kok koyok ngono yo hehehe dulu kok koyok wong edan..” (meaning) "messed up, messed up, messed up until now when i think about it, how come it is like that before, how come you are like a crazy person?” the physical and emotional impact made the divorce decision-making more complicated and confusing because the participants had difficulty reasoning. friendship and good memories. friendships, spending time together, and pleasant memories also influence divorce decision-making. the fostered marriage is not only about negative experiences but also about positive and loving experiences. “...tapi kita cek in di hotel dulu, namanya kita barusan nikah masih masih seger segernya yahh jadi menikmati banget..menikmati menikmati pernikahan…” “...jadi modelnya kalo abis apa gituu dia berusaha untuk cinta gini uh wess.. berusaha baik ngajak dolan gini gini.. akhirnya aku hamiil gituuu…” “...yo tipenya tipe piye mbak yaa, seneng bantuin jane mbak, momong, aku repot gitu ya dia bantu nyucinyuci, bantu bersih bersih rumah, jane ki yo rajin sih, begadang, nek anake gak mau makan yo diguendong ngalor ngidul ngono i di dulangi” (meaning) "…what type of person is he? actually, he is happy to help, ma'am. taking care of the children, when i am busy, he helps wash clothes and cleans the house. he is diligent and stays up late; if the child does not want to eat, he carries the child here and there and feeds." factors of friendship and good memories lead to support for maintaining a marriage because it describes the husband's strengths. religiosity and hope. important considerations in the decision-making process for javanese women's divorce are religiosity and hope. the religiosity factor that supports participants to maintain marriage is that divorce is prohibited by religion and even sinful. according to religious leaders, here the kyai also argues that participants are prohibited from getting divorced because, at that time, it was not the right time. “...alloh yang ngatur perceraian itu juga alloh yang ngatur nanti suatu saat kalau orang tersebut sudah berhenti jodohnya alloh itu akan memisahkan sendiri gitu loh gitu tuh kata pak kyainya gitu katanya gusnya itu gitu jadi saiki gurung wektune awakmu pisah..wes pokoknya disuruh bertahan…” 707 (meaning) "...allah is the one who arranges the divorce, also allah who arranges if one day the person is not his soul mate, allah will separate himself. that is according to mr. kyai. so now is not the time for you to part… just being told to survive". the religious factor supporting divorce is that participants believe god will not let his people continue to suffer and will protect them. “...terus aku dikasih disuruh berdoa, disuruh ini minum ini minum air putih ini terus didoain nanti hatinya akan tenang..gituu.. semua yang akan dilakukan itu akan dituntun oleh allah nah itu wes akhirnya yoo.. ya wes sudah.. emboh.. aku terus yakin wes aku yakin aku harus pisah” (meaning) "…then i was asked to pray. i was asked to drink this water and continue to pray so that my heart would calm down… i see.. allah will guide everything that will be done, now that is the end, yes... i do not know… i then believed i had to separate” “...agama itu pentinglah bagi orang laki laki yang tau agama nantikan pastinya kan ga akan menyia nyiakan perempuan gitu…dan itu apa yah karna apaa.. mantan suamiku itu dasar agamanya tuh ga ada” religion gives peace and creates deep confusion. participants feel that religiosity and hope are both substantial factors that support maintaining marriage and divorce support. commitment to marriage. participants consider marital commitment to require reciprocity. participants are willing to improve themselves, change to please their husbands, accept their husbands for all past behavior, and are faithful to wait. “...berusaha memaafkan berusaha menerima gitu loh..loh saya sempat menerima loh itu ee...memaafkan jadi.. he eeh.. jadi gini loh jadi emm..tadi tuh gini memang purel tp itu seandainya kan tadi saya cerita seandainya kamu bisa merubah dirimu..” “...demi keutuhan rumah tangga aku wes berusaha mbak wes nek di rumah duandan macak… pakaian seksi sampek aku tuh beli baju baju tidur seng linjeri linjeri gitu…” (meaning) "for the sake of the integrity of the household, i have tried. when at home i preen. wearing sexy clothes until i bought that lingerie nightgown." participants did not see that the husband changed even wilder than before. husbands do not show improvement efforts to maintain a marriage, so participants feel confident about divorce. “..ya itu setelah anak ketiga semakin tak biarin semakin liar gini yo.. sudah pulangnya pagi jam 7 pernah… subuh.. terus sama orangtuaku yaa kurang hormat..ga ada komunikasi gitu loh..” “..duwek kuwi yo dadi anu mbak dadi dadi dadi dadi…dadi pemicune, pegel coro ngono wong ngekek i duwek kok dimaling neh, ora berubah…” (meaning) "yes, the money was the trigger for the divorce. yes, i was angry when i gave the money, but it was stolen again. the behavior did not change." participants expect a reply from the husband to change his behavior to maintain the marriage. participants are willing to wait and be faithful, but the behavior of the husband getting farther away makes the participants seriously consider divorce. a husband’s commitment to marriage strongly influences the participant’s decision whether to stay in marriage or divorce. support of friends and family. the factor considered in the divorce decision-making process is the support of friends and family. this factor creates confusion because it leads to the 708 opposite of maintaining a marriage or getting divorced. support from friends and family to maintain a marriage, among others, to maintain the good name of the family, especially parents. “…ibuk itu ojok gawe wirang bapakmu karo ibuk, gitu lo mestii jadii saya mau mikiir mau menggagalkan dan itu pertimbangan saya, saya ga gugat cerai itu yahh karnaa itu lagi mbak…” (meaning) "… do not embarrass your father and mother. so when i think about breaking the marriage, it comes to my mind. i am not filing for divorce because of that…" “...kamu ga mikir anakmu gitu yang kontranya itu ada yang kontra seperti itu..opo wes mbok pikir tenanan gini gini gini…” (meaning) "…you do not think about your child? there is a contra like that. have you thought about it blah blah blah…." support from friends and family who support divorce because they think the husbands of the participants are not grateful to have a wife who is empowered. participants are also seriously considering divorce because their supportive parents and extended family feel sorry to see them get marital violence. “...sebenernya dari anak pertama itu orang tuaku udah nyuruh aku cerai tapi aku ndak mau masih berusaha takpertahankan” “eh itu wes bener wi.. bojo koyok ngono gawe opoo ngene ngene ngene.. mesti wes duwe bojo kok ga bersyukur gini gini gini…” (meaning) "… that is already right... a husband like that for what blah blah blah... already has a wife why are not you grateful …" “nek ibu yo, aku yo ngesakno ning kowe nek dingenekno terus….” (meaning) "if it is mom, i feel sorry for you if you continue to be treated like this.” social support is like a double-edged sword. for some, it helps to gain confidence in the decision to leave the divorce crossroads, but for others, it plunges them into more confusion. finance. finance is an essential factor in the divorce decision-making process. it is interesting because the participants are independent in the economy and can support themselves and their children. “…ya ya aku berfikirku ngene loh piye iki engko lek gak dikek i jatah teko de e.. piye yo aku iso ndak yo.. menyukupi anakku yo engko gek gak cukup punya pikiran gek gek gek iku lo akhirnya…” (meaning) “...i was thinking like, what will happen if i do not get a share from him… can i meet my child's needs or not, what if i do not have enough? i keep thinking about how it ends…" “… pokoke aku sejak jualan punya uang iki coro ngono aku maleh dadi duwe rasa percaya diri, mboktinggalo aku isok ngopeni anakku, soale kan aku berubah, sejak jualan kan aku bisa beli ini beli itu…” (meaning) "since i started selling, i have my own money and self-confidence. if you leave, i can support my son because i changed. since selling, i can buy this and that…." 709 the financial situation in the marriage left the participants in a state of confusion. for participants who are economically empowered, in reality, it is also not easy to decide to divorce. participants have concerns about the future of the child. economic independence also supports divorce because they feel they can support themselves and their children. javanese etiquette. participants live in neighboring areas and neighborhoods still thick with javanese culture. women in javanese society are "demanded" to obey, not argue, be gentle, and accept all treatment from their husbands even though they are wrong. “...yah gitu piye yo..wong wedok iku kudu seng sabar ojok gampang nesuan ojok gampang nuntut.. dadi bojo kuwi sing nrimo trus awakmu ojok koyok ngono kasar eram karo bojomu ra oleh iku dusoo gitu loh mba.. jadi walaupun bojomu koyok ngono dadi wong wedok kudu tetep apik ngono…” (meaning) "…how it is, the woman must be patient. do not get angry easily, do not demand… so the wife must accept, do not be so rude to your husband, it is a sin… so even if your husband is like that, women still have to be kind…." being a woman and a wife in a society still thick with javanese culture must be good at maintaining the family's good name. mikul dhuwur mendem jero, which means a wife must be able to cover her husband's disgrace because the good or bad behavior of the husband is the wife's responsibility. “...iya makanya akhirnya kadang aku cuma memendam gitu.. pegeeell gitu tok” “iya biar dilihat bahagia toh.. ga tau untuk menutupi aja..malu punya suami seperti itu harusnya kan suami melindungi ini malah mukuli” the demand that women have to be patient, so divorce is a bad thing in society. divorce is a disgrace that has a negative impact not only on participants but tarnishes the good name of the entire extended family. “...kan namanya gimana yah perceraian di itu kan sesuatu yang tabu kan masihan walaupun buanyak sekali kasus tapi bagi kami itu itu masih sesuatu yang tabu lek iso ojok sampek cerei kudu di pertahani mati matian gitu loh” (meaning) “...how to explain it, divorce is something that is still taboo even though there are so many cases. but for us it is still something taboo, if possible don't get divorced. must be maintained to the end...” “...lek awakmu nggugat cerai bapakku pas itu itu abis kenak stroke, kenak serangan jantung..awakmu ape nyekakne bapake?” (meaning) “if you filed for divorce, my father at that time had a heart attack stroke... do you want to make your father die?” divorce is considered a disgrace, making the perpetrators, especially javanese women, stigmatized. the stigma of widowhood causes participants to worry about being looked down on as “naughty” women, unable to serve their husbands and being gossiped about. “...ehm.. ya bayangannya ya eh rondo anak 3..piye yo omonganne uwong piye yo? terus aku nanti mendapatkan bisa mendapatkan jodoh lagi gak ya.. soale aku bawa anak 3 piye yo” 710 (meaning) “…ehm… my concern is the widow status of 3 children. what do people think? then i can get a mate again or not… because i have three children, how about that." divorce does not only hurt javanese women. divorce is a disgrace to children and their extended families. the stigma of divorce and widowhood makes participants fall into indecision during the divorce decision-making process. result and discussion fackrell (2012), in his research, found that someone who is at the crossroads of divorce is like falling into the "wilderness", where the person feels confused and confused. kanewischer & harris (2014) research on women at the crossroads of divorce to decide to divorce or reconcile the marriage explains that they are baffled and confused with many pushes and pulls influenced by comparisons of unknown future circumstances, full of uncertainty, lost direction, such as "roller coaster", unstable. there are even thoughts of hurting yourself. fackrell (2012) and kanewischer & harris (2014) conducted research in america, which has different cultures from indonesia. in indonesia, perpetrators of divorce experience more shame and sexual innuendo, especially among widows. the satire on widows is triggered by the notion that sexually experienced women want to have sex with anyone and pose a threat to married women (parker et al., 2015). divorce is a disgrace not only for women who hold the status of widows themselves but also for large families because they are considered to be doing things that are against the norm. the stigma of divorce makes women decide to divorce in deep inner conflict. javanese ethics are all norms and judgments for javanese people to know how humans should live their lives (magnis-suseno, 1985). the benchmark of the javanese people's view is to achieve a particular psychological state: calm, tranquility and equanimity. javanese society accepts all elements in life if it creates a pleasant experience (el-jaquene, 2019). elements in life include marriage and javanese family. a family is considered capable of dadi wong if there are no quarrels and disputes, educating children according to norms, and creating a virtuous next generation (triratnawati, 2005). participants experienced problems that resulted in continuous marital conflict. participants experienced domestic violence and had a desire for divorce. participants' desire to divorce is not easy because there are important considerations before making a decision. the considerations in the process of filing for divorce are 1) children; 2) physical and emotional impact; 3) friendship and good memories; 4) commitment to marriage; 5) social support; 6) religiosity and hope; 7) finance and; 8) javanese ethics. participants no longer want to maintain their marriage. however, javanese ethics regarding wives' obligations to husbands, such as mikul nduwur mendem jero, son of father keparadah, and surgo nunut neroko katut, make participants experience intrapersonal conflicts. intrapersonal conflict occurs within oneself when beliefs conflict with the cultural values of society (hunt & metcalf, 1996). intrapersonal conflicts of participants because they are both faced with bad choices, survive in a violent marriage or divorce with the consequences of the stigma of divorce and widowhood. the stigma of widows as "naughty" women, usurpers for other people's husbands, and unable to serve their husbands was a consideration that attracted participants to maintain their marriages. the most significant consideration of the participants in the child. there is concern that the divorced child will lose a father figure. ostracized and became the subject of gossip. a "normal" family consists of two parents and their children and a nurturing environment that has the potential to optimize the child's growth and development. one of the family functions is to provide for children's basic needs, namely affection or emotional maturity. parents develop complementary roles and work together to achieve a harmonious family. father's and mothers' roles are equal in providing comfort and security for children. divorce demands a change or 711 transition of family functions. the role of the father or mother can be lost with separation and displacement (divorce means separation of house and separation of responsibilities). the role of the missing father or mother raises concerns that the child will become a "broken home" and receive social sanctions "rondo child" which affects his psyche. proulx (1991), fackrell (2012) and sari (2016) stated that divorce raises concerns if the ex-spouse gets a new partner and the new partner does not give sincere love to their child. the formation of a new family for the ex-spouse causes limited access to meetings with children. the javanese family has an interdependent relationship. humans cannot stand alone because the culture of collectivism, cooperation and "guyub" prioritizes togetherness, especially with extended family and friends. javanese society is a unit that prioritizes togetherness, including kinship. someone making important decisions on a broad scope generally involves a large family. participants in the juncture of divorce ask for advice and support from their father, mother, relatives, and even close friends. the suggestion could be in the form of support for maintaining the marriage or for divorce, which causes more profound doubts. finance is also an essential factor to consider in making a divorce decision. divorce has an impact on family finances because expenses increase for divorce costs, become the backbone of the family as well as take care of children and pay for their future. conclusion the decision-making for divorce in javanese women is a confusing event, filled with emotional turmoil due to the considerations that influence it. participants considered eight critical factors for filing for divorce. these factors are 1) children, 2) physical and emotional impact; 3) friendship and good memories; 4) commitment to marriage; 5) social support; 6) religiosity and hope; 7) finance and; 8) javanese ethics. javanese women who have economic independence are not necessarily easy to decide to divorce because they are still "demanded" to act as obedient wives. the obedient husband's sidekick, mikul nduwur, is adamant about keeping the husband's good name. this demand legitimizes that divorce is the wife's fault, creating a stigma for widows in society. references arvianti, i. 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(2005). konsep dadi wong menurut pandangan wanita jawa. humaniora, 17(3), 300-311. https://doi.org/10.22146/jpsi.9908 http://www.tandfonline.com/loi/cimw20 http://doi:10.14288/1.0053643 https://doi.org/10.30596/bibliocouns.v1i2.2080 https://doi.org/10.24198/share.v7i1.13820 https://scholar.unand.ac.id/ 744 discourse on regulation and implementation of labor supervision in indonesia volume: 4 number: 3 page: 744 755 weny a dungga1, sudarsono sudarsono2, abd.rachmad budiono3, rachmat safaat4 1law doctoral program, brawijaya university, malang, indonesia 2,3,4faculty of law, brawijaya university, malang, indonesia corresponding author: weny a dungga e-mail: wenyad@ung.ac.id article history: received: 2023-02-10 revised: 2023-04-17 accepted: 2023-05-15 abstract: labor supervision affects employment conditions in a country. the study was conducted on the regulation of labor supervision in indonesia and the form of follow-up of labor supervision in labor regulation in indonesia. the statute, case, and conceptual approaches normatively support problem analysis. the study showed that in realizing the protection of workers, presenting a harmonious employment relationship did not materialize due to disparities until the transition of the labor supervision authority between local government units and the central government, which became the discourse of labor so that the purpose of labor supervision is not fully realized. the problem is increasingly complex with the birth of a substantively problematic job creation perppu, the lack of labor inspectors with a wide area of work and workload technically tiered, labor conditions in emergencies, as well as the massive flow of foreign workers to indonesia can be solved with the renewal of labor which includes fundamental changes certainly made to the substance of, changes in labor supervision mechanisms that emphasize more on factual supervision by going directly to places or areas that have labor problems, regulation of the form of labor supervision in the work area and workload and certain emergency conditions, as well as the active involvement of unions in the labor supervision process. keywords: supervision, labor, arrangements, renewal. cite this as: dungga, w.a., sudarsono., budiono, a. & safaat, r. (2023). “discourse on regulation and implementation of labor supervision in indonesia.” international journal of environmental sustainability and social science, 4 (3), 744 755. introduction work is fundamental for everyone. in this case, the right to work is part of the human rights guaranteed in the 1945 constitution of the republic of indonesia, which deals with economic, social, and cultural rights (widiarto et al., 2018). the state must guarantee and protect such conditions for every job as a person's right through government policy. in labor law, some elements are closely related between employers and workers and the government. employers are obliged to provide workers’ rights while workers provide their obligations as workers, and the government is obliged to provide guarantees of protection for both. therefore, legal intervention from the presence of labor supervision creates harmony and balance between the position of workers and employers. article 5 paragraph (1) of ilo convention no. 81 explained that labor supervision as a system is intended for several things, namely: ensuring the enforcement of legal provisions regarding working conditions and the protection of workers when carrying out their work, such as provisions relating to working hours, wages, safety, health and welfare, the use of child labor and young people and other related issues, to the extent; provide technical information and advice to employers and workers mailto:wenyad@ung.ac.id 745 on the most effective ways to comply with the provisions of the law; and notify the relevant authorities about the occurrence of irregularities or abuses that are expressly not provided for in the applicable legal provisions. law number 13 of 2003 on labor specifically regulated labor supervision in chapter xiv on regulated supervision ranging from article 176 to article 181. in particular, article 176 explains that labor supervision is carried out by employees of labor supervision who have the competence and independence to ensure the implementation of labor legislation. furthermore, the division of labor supervision is regulated in article 178. a separate work unit carries out labor supervision at the agency whose scope of duties and responsibilities is in the field of labor at the central government, provincial government, and district/city government. presidential decree further regulates the implementation of labor supervision. the president's authority in determining the implementation of labor supervision indicates the existence of centralized labor supervision in the central government. the implementation of the authority of labor supervision confirms that the nature of the authority is about the implementation or implementation of legal provisions. therefore, it becomes commonplace when labor supervision is also attached to the central government's authority. the unification of authority into the authority of the central government would have consequences for the financial allocation to be carried out by the central government. based on this, when referring to law no. 13 of 2003 on employment, labor supervision is divided into several units at the government level, starting from the central government, the provincial government, and the regency/city government. meanwhile, since the enactment of law no. 23 of 2014 on local government, there have been significant changes in the implementation of local government, including changes in labor supervision. act no. 23 of 2014 does not make rigid arrangements for implementing each labor supervision classification affairs. however, one of the affected in the classification process is government affairs in the sub-field of labor supervision which is the authority of the provincial government. indeed, there is a delegation of authority in terms of labor supervision. the delegation in question is given through legislation and delegating higher government officials to lower government officials. in general, the government declares delegation when delegation occurs. the delegation of authority from a higher government body and official to a lower government body or official with responsibility and liability shifts entirely to the delegation's recipient. thus, there are issues related to legal issues that are interesting to be studied further, namely related to legal issues of conflict of norms in labor regulations in indonesia. therefore, the focus of this study will be on how the regulation of labor supervision in labor regulation in indonesia. moreover, what is the follow-up form of labor supervision in labor regulations in indonesia? methods the study of the focus of the problem is carried out in a normative manner using primary and secondary legal materials in the form of legislation, literature, and research results relevant to this study. the existing data is reviewed and analyzed through a literature study to conclude. the approach taken is the legislative approach, case approach, and conceptual approach. these three approaches are expected to answer the problems the author sets. 746 result and discussion ratio legis regulation on labor supervision in regulation in indonesia. various laws and regulations governing labor that have been enacted in indonesia, which are partly a colonial product, placing workers at a disadvantage in the service and placement of labor and industrial relations systems that highlight differences in position and interests that, in principle, are not following the needs and demands of the times. one sure thing is that labor supervision efforts are one of the forms that are always regulated in labor regulations in indonesia. the birth of law no. 13 of 2003 on labor became a fundamental change in all aspects of employment after the reform, which also changed various legal arrangements in indonesia. postreform and the birth of the labor law reflect an effort to appreciate and recognize human rights, including workers ' rights, as a top priority. in this case, there is a legal ratio in forming regulations in the labor-to-labor supervision field. the legal ratio of the existence of labor supervision in the labor regulation is labor protection, creating a harmonious labor relationship, and realizing the independence and competence of labor inspectors. labor protection is intended to ensure the workforce a sense of security, peace, fulfillment of a sense of justice, and the realization of a prosperous life inside and out to create balanced conditions between workers, employers, the business world, and other business components (suratman, 2019). laws are created to protect fundamental human rights. it is in line with the meaning of the law as a provision outlined by the government to regulate legal rights and obligations. this meaning was conveyed by john chipman gray, who only associated law with government, but later reinterpreted by lawrence m friedman that law can be interpreted as regulation and, at the same time, the structure that makes or runs it (friedman, 1975). the form of protection given to workers when referring to the current labor law is similar to the draft law on labor protection and development (ppk bill), which later became the labor law. in this context, the practice of legal protection provides benefits in the form of realizing justice for every citizen, especially workers/workers whose positions are lame before the passage of the labor law. labor practices cannot be separated from the existence of labor relations. the meaning of this employment relationship needs to be explicitly explained when referring to the current labor law regime. what is described in the labor law is only labor relations and industrial relations. labor relations are defined as the relationship between employers and workers/laborers based on labor agreements with elements of employment, wages, and orders (law no. 13 of 2003 on labor, article 1 number 15). meanwhile, industrial relations are defined as a system of relationships formed between the actors in the production of goods and services consisting of elements of entrepreneurs, workers/laborers, and the government based on the values of pancasila and the constitution of the republic of indonesia in 1945 (law no. 13 of 2003 on labor, article 1 number 16). the presence of the government as a direct reflection of the presence of the state shows that the states involved in labor relations are essential and fundamental to prevent exploitation by employers of workers as a manifestation of commitment and consistency of the values of pancasila industrial relations (hip). furthermore, the choice of the diction 'labor' and not the diction' labor' shows the presence of the state to create the welfare of the people, in this case, the worker and his family (harianto, 2016). on the other hand, the government must also accommodate input from trade unions/workers and employers' associations on each legal product to be formed (harianto, 2020). relationship between workers and employers who are socio-economically very different is left entirely to the parties. the goal of creating justice in labor relations will take much work to achieve. after all, employers as a strong party will always dominate workers/workers as a weak party. on this basis, the government intervened through legislation to provide certainty of rights 747 and obligations for the relevant parties, namely workers and employers (husni, 2003). labor relations in the context of the relationship between employers and workers must be harmonious because it is decisive for national productivity. the tension between employers and workers must be managed to benefit both parties (sekretariat jenderal dewan perwakilan rakyat republik indonesia, n.d). the supervisory function of the government referred to by the author will be maximized if the philosophical position of the government is higher than the supervised one (wijayanti, 2009). therefore, the government's involvement is essential because the government is the form of regulation that will regulate and supervise the employment process between laborers and employers. aritonang (2020) explained that two forms could be interpreted from sentences or words that explain the position of labor inspectors, which are the supervisory labor employee' in question is an employee in the employment agency designated for it. second, 'determined by the minister or appointed official' means that the appointment and dismissal of employees of labor inspectors are determined by the minister of labor or officials within the institution responsible for the field of labor appointed by the minister or the provisions of the applicable legislation. the existence of labor inspectors who are asn employees who carry out administrative functions of service to the community in government services must be distinct from the political element. the government has two functions in government functions: political and administrative. the political function has to do with the creation of policies or the statement of the will of the state. in contrast, the administrative function is concerned with implementing these policies (katharina, 2012). every relationship built in labor practice is a big thing. it involves various elements, so the supervision system ensures that everything in labor practice follows laws and regulations, builds work agreements, and each party's rights and obligations. therefore, labor supervision carried out by labor inspectors must be carried out by parties who have independence (a position that does not favor either party) in carrying out their duties. the existence of independence or when taking sides with one of the parties carried out by each employee of the labor inspectorate will be able to map information and the impact of each labor problem. as in the implementation of a state that requires supervision in the framework of checks and balances in every action carried out by state officials, in the context of employment, labor inspectors carry out a form of checks and balances in labor relations between laborers and employers. referring to the substance of article 176 of the labor law, labor supervision is carried out by employees of labor supervision who have the competence and independence to ensure the implementation of labor legislation. the substance in article 176, which explains the need for an element of independence in the person of labor inspectors, is briefly interpreted as an obligation for every labor inspector who cannot take sides with one party, in this case, both employers and to workers. a critical point towards the independence of labor supervisory employees which will affect the implementation of labor supervision in the regions, is also a concern of the labor law formers, as stated by amru almuhtashim, who acted as vice chairman of the working committee meeting (panja) dated june 16, 2022, which stated that the provisions stating that the minister determines labor supervisory employees contain a message that there must be sufficient and independent competence. the independence in question is an inherent trait in the position of labor supervisor (sekretariat jenderal dewan perwakilan rakyat republik indonesia, n.d). in principle, asn employees are in a difficult position because it can be used as a tool of interest in the political field. on the one hand, they are employees who are appointed, placed, transferred, and dismissed by the office of personnel development (known as ppk), whose office 748 cannot be separated from political elements due to political circles. thus, their work careers are often associated with elements of the political interests of the ppk. on the other hand, the asn must be neutral where to maintain professionalism in carrying out their governance and public service duties. with this, political officials can use asn as a tool for their interests in maintaining power (lestari, 2020). the disparity in labor supervision arrangements in indonesia. the authority of labor inspectors is spread in several government units, ranging from central government units, the provincial government to the district/city government and then switch only to the central government and the provincial government is a problem that is the background of this study because in principle the division of authority is not only the division of authority between government units but also has an impact on how its implementation in the field to impact on the fulfillment of the rights of each party related to employment, especially the rights of workers. the ambiguity of the labor supervision authority's division in indonesia occurs in ratifying the ilo convention, labor law, to local government law. concerning law no. 21 of 2003 on verification of ilo convention no. 81 concerning labor inspection in industry and commerce, ilo’s tripartite structure places governments, employers' organizations, and trade unions on an equal footing in determining programs and policy-making processes. every convention born by the ilo becomes an international labor standard with a strategic position and role in encouraging the birth of regulations and policies in the national scope of a country. one of the conventions that became an international labor standard and was later widely ratified was the convention on labor supervision. in the primary regulation of law no. 21 of 2003, there are several things related to the ratification of the ilo convention 81, namely: the necessity of the state as a member of the ilo to run the labor supervision system in the workplace, the supervision system carried out must be based on legislation whose supervision is carried out by labor inspectors, the function, the number and specialization of labor inspectors, to the reporting model of labor inspectors to the central office of supervision and the reporting obligations of ilo member states to the implementation of the convention. indonesia ratified the ilo convention as a form of reaffirmation of the importance of labor supervision to give birth to a balanced position between all labor stakeholders, from government to employers to workers. indonesia ratified this convention based on at least four things: (1) labor supervision is essential in enforcing or applying labor legislation. enforcement of the application of legislation is an effort to maintain a balance between rights and obligations for employers and workers/laborers. this balance is needed to maintain business continuity and work tranquility, ultimately increasing work productivity and labor welfare; (2) for the legislation in the field of labor to be appropriately implemented, it is necessary to have independent labor supervision, and centralistic policies; (3) labor supervision is regulated in law number 3 of 1951 concerning the statement of the entry into force of the labor supervision law of 1948, number 23 of the republic of indonesia for all of indonesia, and law number 1 of 1970 concerning occupational safety. both laws explicitly do not regulate the independence of the labor supervisory profession and main-level supervision as stated in the provisions of article 4 and article 6 of ilo convention number 81. ratifying ilo convention no. 81 strengthens labor supervision arrangements mandated by law no. 13 of 2003 on labor; (4) the unitary state of the republic of indonesia, as part of the world community and as a member of the ilo, has a moral obligation to implement provisions of an international nature, including international labor standards. the birth of the labor law in 2003 replaced as many as fifteen labor regulations so that this law is an umbrella for labor issues in indonesia as well as a legal basis for the birth of the 749 fundamental nature of labor, such as the establishment of industrial relations dispute resolution and the protection and placement of indonesian workers abroad. during the discussion process of the ppk bill until its ratification into labor law, several essential points should be observed, especially those related to labor supervision. some of the essential points are as follows: (1) the absence of the ilo convention as the main reference; (2) huge responsibility to the central government; (3) relations with regional autonomy. regarding legal products, the birth of labor law, specifically about labor supervision, is more likely to reflect an orthodox legal product. according to marryman disatir by mahfud md, the qualification of an orthodox product is centralistic in making legal products with orthodox character, which is dominated by state institutions, especially the holders of executive power. furthermore, orthodox legal products provide ample opportunities for the government to make various interpretations with various advanced regulations based on the unilateral vision of the government and not just technical problems. orthodox legal products usually tend to contain brief material and subject matter only to provide broad opportunities for the government to regulate based on its political vision and power (mahfud, 2010). proposal to the ilo convention no. 81, which is also used as a reference in practice, has been proposed by the all-indonesia democratic trade union federation (fsbdsi) as ngo representatives at the second hearing held on november 3, 2000. through its general chairman abdul aziz riambo, the fsbdsi proposed that ilo convention no. 81 of 1947 on labor supervision be ratified immediately as a separate law. this insistence is motivated by the existence of labor problems that become complex and ambiguous when faced with the birth of law number 22 of 1999 on regional autonomy, while the ilo convention no.81 reflects the centralization and not decentralization system so that with the autonomy of the region the issue of labor problems and labor functions are also autonomous (sekretariat jenderal dewan perwakilan rakyat republik indonesia, n.d). the tug of government authority in various affairs between the central government and local governments (provinces & regencies/cities) is still ongoing even after the reform, where the regions want a decentralized government, with options: federation or autonomy. however, indonesia chose the second option, the broadest autonomy, by the purity of the soul of article 18 of the 1945 constitution. concerning regional autonomy, the right contains the notion of selfgoverning power (selfregelen) and self-managing (selfbesturen) region and its people. theoretically, deconcentration as a principle in the implementation of government has several characteristics, namely: the delegation of authority to carry out certain functions that are detailed from the central government to officials of the central government in the region, the recipient of authority is the central government officials in the region, does not include the authority to set policies and the authority to, shows the pattern of intra-organizational power relations and create uniformity in the political structure (nurcholis, 2007). in addition to reflecting the implementation of the deconcentration principle in terms of labor supervision authority also continues to strengthen the form of a unitary state into the form of the state of indonesia. the unitary state is a country not composed of several countries but consists of only one, so there is no country within the country. thus, in a unitary state, there is only one government, namely the central government, which has the highest power and authority in the field of state government, sets the government's policy, and implements state government both at the center and in the regions (resung, 2013). from this meaning, it is clear that in the implementation of labor supervision tasks, every policy is set by the central government, in this case, the ministry of labor, so that the provincial government only acts to 750 carry out tasks set by the central government. it only makes new policies related to labor supervision other than those set by the central government. mismanagement of labor control arrangements in indonesia. the development of employment is currently one of the public's concerns, especially after the covid-19 pandemic, the number of foreign workers working, the business investment climate, which is the government's flagship sector, until the birth of a legal product on employment, which is a new model in the formation of legislation in indonesia, namely the omnibus law on job creation which is regulated through law number 2020 on job creation. most recently, the birth of a government regulation instead of law number 2 of 2022 on job creation (perppu cipta kerja) became the latest employment development in indonesia. there are several things in discourse in this job creation, perppu. some of the things that become the discourse are as follows: (1) the contract against the employee can be made many times; (2) the absence of restrictions for the type of outsourcing work; (3) foreign workers as manual laborers; (4) determination of the minimum wage using additional new variables; and (5) the severance received will be smaller. various substantial things described by the authors above indicate a need for more substance from the job creation library that does not reflect efforts to protect workers. establishing the job creation perppu ensures every citizen gets a job and receives rewards and fair and proper treatment in employment relationships. however, when referring to the various substance issues described by the author, the noble purpose of this job creation perppu still needs to reflect efforts to protect workers in indonesia. furthermore, the substance of the job creation perppu needs to touch on the authority of labor supervision stipulated in article 176 to article 181 of the labor law. however, the implementation of labor supervision tasks also remains the primary importance in ensuring the substance of the issue in the job creation perppu. the issue of contracts against employees, which can be done many times through pkwt, impacts the status of workers. pkwt's lack of clarity of status will impact fulfilling workers 'rights. when the pkwt continues to run, workers' rights will also experience obstacles because of their status and position. in addition, the absence of restrictions for the type of outsourcing work impacts the available work performed by outsourced workers so that a company can hire outsourced workers for various types of work, which will then also affect the fulfillment of the rights of these outsourced workers. in ensuring the fulfillment of these two things, the presence of labor supervision in labor practices becomes essential to be implemented. meanwhile, related to the new variables in the determination of the minimum wage that does not clearly state what is meant by a particular index opens the birth of various interpretations for companies in providing wages for their workers and related to severance pay to be received will be much smaller after the existence of the perppu has an impact on the fulfillment of the rights of workers in terms of the right to get wages and get severance. therefore, this form of protection against the fulfillment of workers ' rights is always essential to consider within the framework of labor supervision. however, referring to the substance of labor supervision that is not regulated in the job creation law and still referring to the labor law shows that the importance of labor supervision in ensuring the rights of workers while enforcing labor regulations is a form of ‘half-hearted’ from the government in carrying out labor supervision. moreover, based on the issue of labor supervision which experienced disharmonization of regulation, the delegation of authority to the provincial government, to the problem of limited resources but carrying out supervisory duties that are so many and so extensive to one provincial area, it should also be updated on the job creation library. 751 labor control reform in indonesia. since the birth of the labor law, the subject of labor supervision has been technically regulated in several other derivative regulations, from presidential regulation number 21 of 2010 on labor supervision to minister of labor regulation number 33 of 2016. labor supervision procedures are refined through minister of labor regulation number 1 of 2020 on amendments to minister of labor regulation number 33 of 2016 labor supervision. in presidential regulation no. 21 of 2010 on labor supervision, labor supervision is carried out by the labor supervision work unit at the agency whose scope of duties and responsibilities is in the field of labor at the central government, provincial governments, and district/city governments (presidential regulation no. 21 of 2010 on labor supervision, article 3). the loss of labor supervision authority in the regulation of the minister of labor number 33 of 2016 the actual labor supervision procedure shows the response of the ministry of labor after the transfer of labor supervision authority in the district/city to the provincial government through law number 23 of 2014 on local government. the issue of supervisory resources or, in this case, the number of functional officials acting as labor inspectors in one region or province needs to improve its implementation. at least some of the areas described by this author indicate problems related to labor supervision. in gorontalo province, there are 15 labor supervisors owned by the provincial government, consisting of 11 general supervisors, 2 specialist supervisors, and 2 ppns workers. meanwhile, the companies supervised amounted to 2454 companies and approximately 33 thousand workers spread throughout the gorontalo province area of 11,527 km2 (dungga & tome, 2019). in east java province, one of the provinces with the highest population density and the highest number of urban districts in indonesia, only 200's labor supervisors supervise 37 thousand companies throughout east java (setiawan, 2016). dki jakarta, as the state capital and the center of government, only has 59 labor supervisors with labor supervision duties carried out on 84 thousand companies following the number of companies required to report and be recorded in the dki jakarta disnakertrans and 2.4 million workers covered (gayati, 2021). the company's impact of layoffs on workers during covid-19 throughout 2020 until 2021 has become a concern for all parties. until november 2021, 2.56 million people became unemployed due to covid-19. this number has not been accumulated with the number of others who feel the impact of the covid-19 pandemic, such as those not in the labor force due to covid19 by 0.76 million people; while not working due to covid-19 by 1.77 million people; and who work with reduced working hours by 24.03 million people. thus, at least until the end of november 2021, 29.12 million working-age people are affected by the covid-19 pandemic (barenbang, 2022). meanwhile, until august 2021, 538,305 workers had been laid off. this figure is close to the projected number of workers laid off by the ministry of labor against the impact of the covid-19 pandemic, which is as many as 894,579 workers could be laid off (khadijah, 2021). the periodic examination is an examination that is only carried out after the first examination in accordance with a certain set period. regarding special examination, it is an examination of labor norms on public complaints, company requests, or orders from the leadership of the labor supervision work unit. meanwhile, re-examination is a re-examination of labor inspectors with higher positions and/or central labor inspectors. the re-examination is only carried out based on the results of the evaluation of the examination report of the head of the labor supervision unit and the presence of a case title (wijaya, 2020). another condition for labor supervision today is the mechanism of supervision of foreign workers as a form of labor supervision. the issue of labor supervision is a concern with the massive flow of foreign workers entering and working in indonesia and with various 752 developments and investments spread throughout indonesia. the presence of foreign workers who work with local workers in one company is acceptable, provided that the course of work of each party follows the provisions of the legislation and, most importantly, is to protect workers, both foreign workers and local workers. however, in practice, friction between foreign and local workers is expected. one actual example is the case of clashes between foreign workers and local workers that occurred in pt. gunbuster nickel industries (pt.gni) is in north morowali regency, central sulawesi province. the conflict at least resulted in 2 people dying (each 1 foreign worker and 1 local worker) until the burning of operational vehicles and a hostel of foreign workers. the conflict that occurred in pt gni is the tip of the iceberg that occurred in this company. labor issues in this company have been going on for a long time and become demands from workers which are related to job security, job continuity, wages that are often cut, skill benefits that are cut, health and safety that are not running correctly until the difference in wages between foreign workers and local workers becomes a problem that continues to occur in this company (arifa, 2023). the peak was when a work accident claimed two victims died due to health and safety issues. in the ombudsman report, the issue of employment related to regulation is referred to as the a' paradox of labor supervision' because the classic problems such as limited supervision and limited budgets to companies that are the focus of supervision very often affect the quality of labor supervision services by related agencies to the complexity of bureaucracy and labor regulations that seem confusing (ombudsman, 2021). various problems have been described by the author above, ranging from the disparity of regulation on the authority of labor supervision, the lack of labor inspectors accompanied by extensive work areas and technically tiered workload, labor conditions in emergencies, as well as the massive flow of foreign workers entering indonesia as a consequence of an increased investment in indonesia opened by the indonesian, especially about labor supervision so that the purpose of employment to protect workers ' rights while creating a harmonious employment relationship is challenging to realize. in essence, the practices and problems that exist in the field begin and boil down to the form of labor regulation itself. the problem of the labor supervision authority, which is accompanied by a shift of authority that is not accompanied by a solid philosophical and sociological foundation, becomes a boomerang for labor supervision itself. with the inevitability of being regulated in the labor law or even in the perppu of job, creationthe answer to these problems has become a new polemic, which cannot be the answer to the problem of the authority and implementation of labor supervision in indonesia. based on this description, it is true that the government is taking steps to update and equalize the authority of government-level units, which are entitled to supervise labor supported by factual conditions and labor needs in the field. this step can be initiated by renewing the labor law applied in indonesia for twenty years. although the substance in the labor law has been updated in the perppu ciptakerja, the perppu raises new problems in employment. therefore, the labor law, as the initial foundation of employment in indonesia, is essential to be updated, not only adjusting to the needs of investment as the focus of government policy but also adjusting to the legal structure, community needs, and the problems that accompany the current labor law. fundamental changes must be made to the substance of labor supervision, which must be the door authority for labor supervision in indonesia. the existence of the principle of regional autonomy and the authority of the central government must be able to be combined with the needs of labor so that the labor law will not conflict with the principle of regional autonomy, 753 which is the 'spirit' in the local government law and also does not conflict with the ratification of the ilo convention. the discussion of this authority becomes fundamental because the authority of employment is the starting point of various employment problems today. in addition to the affirmation of the authority of labor supervision, the renewal of the labor law is essential to include various things, including changes in the mechanism of labor supervision which emphasizes more on factual supervision of labor problems than just receiving labor reports and then reviewed not by going directly to places or areas that have labor problems, regulation of the, as well as the active involvement of the union in the labor supervision process so that the position of workers/workers in the power relations of the company will be in a balanced position when accompanied by the union at the time of labor supervision. the above updates are necessary for indonesia's labor regime, which aims to protect workers ' rights while realizing a harmonious labor relationship between labor stakeholders (workers and employers). therefore, efforts to reform the labor law as the initial foundation of employment in indonesia should be updated as soon as possible by lawmakers. conclusion labor supervision is essential in protecting workers ' rights while presenting a harmonious labor relationship between workers and employers. however, the disparity until the transfer of labor supervision authority between local government units and the central government is reflected in law number 21 of 2003 on the ratification of ilo convention no. 81 concerning labour inspection in industry and commerce, law no. 13 of 2003 on employment, and law no. 32 of 2014 on local government became a discourse on employment in indonesia so that the purpose of labor supervision is not fully realized. the problem is increasingly complex with the birth of the perppu job creation, which not only does not regulate the matter of labor supervision but gave birth to new problems in employment, the problem of the lack of labor inspectors who are accompanied by a large area of work and a tiered technical workload, employment conditions in emergencies, as well as the massive flow of foreign workers entering indonesia can be solved by labor reform which includes fundamental changes must be made to the substance of labor supervision which must be the one door ' authority for labor supervision in indonesia, changes in the mechanism of labor supervision that emphasizes more on factual supervision by going directly to places or areas, 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(2020). pengaruh pengawasan dinas ketenagakerjaan kabupaten/kota terhadap pelaksanaan pemutusan hubungan kerja oleh perusahaan pada masa pandemi covid-19. jurnal law retrieval, 1(1) wijayanti, a. (2009). hukum ketenagakerjaan pasca reformasi. bandung: sinar grafika 94 introduction the existence of population growth and the development of science and technology provide opportunities for producers to produce goods in large quantities and varied. many companies compete to produce quality products and create various products. this situation can affect the viability of the business initiated by the actors involved. one thing that affects the company's survival is warehouse management because the warehouse helps accommodate goods produced before being distributed to customers. the warehouse is closely related to inventory and is directly related to sales. thus, good warehouse management is expected to help companies compete with existing competitors. in a company, a product or finished goods produced through the production process must be maintained appropriately until they reach the hands of consumers. for this reason, the company needs a warehouse to store production results so that the product can be maintained safely. lambert (2011) says that a warehouse is part of a company's logistics system that stores products (raw materials, parts, goods-in-process, and finished goods) at and between the origin and the point of consumption (point-of-consumption), as well as providing information to management regarding the status, condition, and disposition of stored items. the effect of warehouse layout on work productivity at pt perkasa primarindo volume: 4 number: 1 page: 94 114 ernawati ernawati1, degdo suprayitno2, yuli evitha3, wahyuddin latunreng4 1.2.3.4program study logistics management faculty of social sciences and management stiami institute of social sciences and management, jakarta, indonesia, indonesia corresponding author: degdo suprayitno email: degdosuprayitno@gmail.com article history: received: 2022-11-04 revised: 2022-12-12 accepted: 2023-01-15 abstract: the background of this research is the ineffective warehouse layout and the need for more utilization of storage space capacity in the warehouse; it affects operational activities at the pt perkasa primarindo warehouse, which results in less than optimal work productivity. this study aims to determine how much influence the warehouse layout has on work productivity at pt perkasa primarindo. this research uses quantitative research methods. the population in this study were pt perkasa primarindo's warehouse employees, as many as 25 people, and the sample in this study were 25 employees. sampling in this study used the non-probability sampling technique. the results showed that the warehouse layout variable could affect work productivity by 75.4%, and the remaining 24.6% is influenced by other variables not included in the study. at the same time, the t-test obtained t-count values more significant than the t-table (8.388 > 2.068) with a significant level of work productivity so that it can be concluded that h0 is rejected and h1 is accepted, which means that the warehouse layout variable has a significant effect on work productivity variables. keywords: warehouse, warehouse layout, work productivity. cite this as: ernawati., supriyitno d., evitha y., & latunreng, w. (2022). “the effect of warehouse layout on work productivity at pt perkasa primarindo.” international journal of environmental, sustainability, and social sciences, 4 (1), 94 114. 95 a warehouse in a company indicates that the production results are large enough so that the flow of goods in and out and the stock of goods must be controlled. warehousing stores goods produced in a certain amount and timeframe, which are then distributed to the destination location based on consumer demand. in warehouse management for a company, the vital thing is layout management, where the layout has many strategic impacts on the company and can affect the company in terms of capacity, process, flexibility, cost, quality of the work environment, and so on. according to wignjosoebroto (2003), the layout is a primary foundation in the industrial world. a good layout in the warehouse will provide efficient flow, shorter distances for moving goods, shorter transportation times, and minimum moving costs. in the warehouse layout, it is necessary to pay attention to effectiveness and efficiency in entering and releasing goods. this can be achieved by arranging goods by making optimal use of the available space. in addition, positioning, placement, and grouping of goods are also needed so that removing goods from the warehouse can be done quickly. pt. perkasa primindo is one of the companies located on jl. setia mekar km. 38-39 tambun east bekasi. this company is engaged in the production of ceramic tiles, and later the products produced by the company will be distributed to domestic areas in indonesia. pt. perkasa primindo has produced ceramic tiles of 20 cm x 40 cm; 25 cm x 25 cm; 25 cm x 40 cm; 40 cm x 40 cm with embossed and flat surface types. these products are stored in a warehouse before being distributed to consumers—a warehouse for storing finished goods at pt. perkasa primindo has a storage capacity of 80,000 m2. table 1. product size, type, brand, and surface type. source: warehouse staff of pt. mighty primindo in this case, the company needs to know how effective the warehouse layout management is by measuring productivity. because to be able to know the success of the company, productivity is an essential determining factor. if productivity increases from time to time, the company will quickly achieve the goals that have been set. hasibuan in busro (2018: 340) says that productivity is the ratio between output (results) and input (input). therefore, if productivity increases, it will increase the efficiency of time, materials, and labor as well as work systems and production techniques and increase the workforce's skills. size type brand surface type 20 cm x 40 cm ancelotti specta white octagon emboss 25 cm x 25 cm gomez series octagon emboss starla series valencia milano series mandalay 25 cm x 40 cm versace series octagon emboss dan flat adena series valencia selena series artemis adenium series mandalay 40 cm x 40 cm maldini series octagon emboss dan flat gofasa series valencia benelli series mandalay 96 figure 1. current warehouse conditions source: pt. mighty primindo from the results of observations made by researchers, it can be seen that the current condition of the warehouse is ineffective and does not even match the existing warehouse layout, causing several problems such as the placement of manufactured goods not well organized, many products are placed haphazardly or are not following the size and type of product, as well as the placement of the product also changes. this causes many products to be tucked in or mixed with other types of products, making it difficult for workers and taking quite a long time to search for goods when loading and removing them. furthermore, because the arrangement or placement of products is different from the type and size, conditions like this will make the warehouse very cramped and result in an inefficient process of moving goods and complicate warehouse operations during picking up or releasing goods. as a result, activities in the warehouse and the process of loading goods for delivery need to be improved. table 2. total production of ceramic tiles pt. mighty primindo source: warehouse staff of pt. mighty primindo table 2 shows that data on the number of production products stored or entered in warehouses from october 2021 to january 2022 is unstable every month, so the management of warehouse layout and utilization of warehouse capacity could be more optimal and helps work productivity. therefore, to determine how effective a company's warehouse layout management is, measuring productivity by adjusting the number of goods produced with the number of goods released in the warehouse is necessary. based on the background above, the writer is interested in raising this problem so that the title "the influence of warehouse layout on work productivity at pt perkasa primarindo" is obtained. according to lucas dwiantara and rumsari (2014: 20), logistics management is a collection of activities such as planning, organizing, and supervising all procurement activities, recording, no. month production amount type 1. october 123.363 all types 2. november 94.340 all types 3. december 141.050 all types 4. january 112.930 all types 97 distribution, storage, and maintenance to support an organization's goals to be more effective and efficient. methods the research approach is divided into two, namely quantitative research and qualitative research. this study uses a quantitative research approach. the quantitative research method is a type of research whose specifications are systematic, planned, and structured from the start to the creation of the research design. results and discussion brief company history. pt perkasa primarindo is one of the companies engaged in ceramics production in bekasi regency, located on jl. setia mekar km. 38 39 tambun east bekasi. this company is one of the ceramic-producing companies that distributes its products to the domestic area of indonesia. in the beginning, before this company produced ceramics and changed its name to pt. perkasa primindo, in 1988 the company was established under the name pt. perkasa ruberindo with pmdn (domestic investment) status, located at jalan setia mekar km 38 39 bekasi timur jakarta. then, on january 24, 1989, pt. perkasa ruberindo started its operations with the production of rubber gloves. however, considering that rubber gloves have yet to receive a positive response at the level of traditional and international markets, the management has begun to project an analysis of the transfer of business fields that are better for its development. after that, in 1992, pt. perkasa ruberindo changed its name to pt. perkasa primindo with a focus on ceramic production. and in 1993, pt. perkasa primindo has officially started ceramic production in the form of ceramic tiles. overview of respondents. the general description of the respondents provides an overview of the characteristics of the respondents, who are all warehouse employees at pt. mighty primindo. in this study, the authors determined a sample of 25 respondents. then, the authors distributed the questionnaires and gave them to n = 25 respondents who were warehouse employees at pt. mighty primindo. based on the distribution of questionnaires, taking the questionnaires answered by the respondents can be seen in table 4.1 below: table 3. number of samples and level of questionnaire description total total distribution of 25 questionnaires 25 the total return of questionnaires 25 25 number of questionnaires that were not returned 0 0 respondent rate (rate of return) 100 100 total questionnaires that can be processed 25 25 total questionnaires that cannot be processed 0 0 source: data processing using spss version 26, 2022 based on table 3, it is explained that the questionnaire was distributed to 25 respondents with a level of 100% means that the entire questionnaire is returned and can be processed. from the results of distributing the questionnaires, it was possible to obtain data regarding the characteristics of the respondents according to the gender of the respondent, age of the respondent, and length of time the respondent worked. 98 table 4. respondents by gender. gender frequency percent valid percent cumulative percent valid male 25 100.0 100.0 100.0 source: data processing using spss version 26, 2022 based on table 4, it can be seen that the characteristics of respondents based on gender consist of 25 respondents, or 100% are male. this shows that all respondents are male. table 5. respondents by age a. b. c. d. e. f. source: data processing using spss version 26, 2022 in table 5 above, it can be seen that the characteristics of respondents based on age consist of 24% for ages 20-30 years, as many as six respondents, 24% for ages 31-40 years, as many as six respondents, and 52% for ages > 41 years as many as 13 respondents. this shows that the majority of respondents based on age were aged > 41 years, namely 52%. table 6. respondents based on length of work length of work frequency percent valid percent cumulative percent valid 1-5 years 12 48.0 48.0 48.0 6-10 years 5 20.0 20.0 68.0 11-15 years 2 8.0 8.0 76.0 > 16 years 6 24.0 24.0 100.0 total 25 100.0 100.0 source: data processing using spss version 26, 2022 table 6 shows that the characteristics of respondents based on length of service of employees are 48% for 1-5 years for 12 respondents, 20% for 6-10 years for five respondents, 8% for 11-15 years for two respondents, and 24% for > 16 years as many as six respondents. this shows that the highest number of respondents based on length of work, namely for 1-5 years, is 48%. descriptive analysis index analysis for the answers to each variable aims to describe the respondents' responses in this study, especially regarding the variables used in the study, namely the warehouse layout variable and the work productivity variable. in this study, an analysis technique was used by multiplying the number of likert scale weights by the number of respondents who chose specific answer categories for each correct question item. the results are summed up and totaled from all respondents and then compared with the interval scale listed in the research methodology chapter so that conclusions can be drawn. a. warehouse layout variable descriptive (x) age frequency percent valid percent cumulative percent valid 20-30 years 6 24.0 24.0 24.0 31-40 years 6 24.0 24.0 48.0 >41 years 13 52.0 52.0 100.0 total 25 100.0 100.0 99 the warehouse layout variable on the researcher's questionnaire has four dimensions with eight questions. warehouse layout variables are measured with the following dimensions: 1. equipment and handling of materials or materials. table 7. equipment used according to sop (company operational standards) source: results of data processing and research 2022 based on the calculation table 7 above, it is explained that there were no respondents who strongly disagreed. instead, there were three respondents, or 12%, who disagreed. five respondents, or 20%, stated neutral, 13 respondents, or 52%, agreed, and four respondents, or 16%, stated strongly agree, so the average score of respondents' answers obtained for this question is 3.72, which is included in the scale of 3.41 4.20 with a good rating category. table 8. selection of reliable and efficient equipment for material handling in the warehouse source: results of data processing and research 2022 based on the calculation, table 9 above explains that no respondents strongly disagreed. there were five respondents, or 20%, who disagreed, 7, or 28%, who stated neutral, 8 or 32%, who agreed, and 5, or 20%, strongly agreed, so the average score of respondents' answers obtained for this question is 3.52, which is included in the scale of 3.41 4.20 with a good rating category. table 9. efficient use of space can facilitate activities in the warehouse no alternative answer frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 1 4% 1 1 no alternative answer frequency (f) percentage (%) weight (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 3 12% 2 6 3 neutral 5 20% 3 15 4 agree 13 52% 4 52 5 strongly disagree 4 16% 5 20 total 25 100% 93 description fine no alternative answer frequency (f) percentage (%) weight (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 5 20% 2 10 3 neutral 7 28% 3 21 4 agree 8 32% 4 32 5 strongly disagree 5 20% 5 25 total 25 100% 88 information : fine 100 2 disagree 1 4% 2 2 3 neutral 8 32% 3 24 4 agree 8 32% 4 32 5 agree 7 28% 5 35 total 25 100% 94 information: fine source: results of data processing and research 2022 based on the calculation table 9 above, it is explained that one respondent, or 4%, stated that they strongly disagreed. therefore, there was one respondent, or 4%, who stated that they did not agree; 8 respondents, or 32%, who stated neutral; eight respondents, or 32%, who stated that they agreed; and seven respondents, or 28%, who stated that they strongly agreed so that the average score of respondents' answers obtained for this question is 3.76, which is included in the scale of 3.41 4.20 with a good rating category. tabel 10. availability of space for each component no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 5 20% 2 10 3 neutral 6 24% 3 18 4 agree 7 28% 4 28 5 agree 7 28% 5 35 total 25 100% 91 information : fine source: results of data processing and research 2022 based on the calculation table 4.8 above, it is explained that there were no respondents who strongly disagreed. however, on the other hand, there were five respondents, or 20%, disagreed; six respondents, or 24%, stated neutral; seven respondents, or 28%, and seven respondents, or 28%, strongly agreed, so the average score of respondents' answers obtained for this question is 3.64, which is included in the scale of 3.41 4.20 with a good rating category. table 11. work environment according to occupational safety and health standards no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 1 4% 1 1 2 disagree 5 20% 2 10 3 neutral 2 8% 3 6 4 agree 9 36% 4 36 5 agree 8 32% 5 40 total total 100% 93 information : 101 fine source: results of data processing and research 2022 based on the calculation, table 11 above explains that one respondent, or 4%, stated that they strongly disagreed. there were five respondents, or 20%, who stated that they did not agree; two respondents, or 8%, who stated neutral, nine respondents, or 36%, who stated that they agreed; and eight respondents, or 32%, who strongly agreed, so the average score of respondents' answers obtained for this question is 3.72, which is included in the scale of 3.41 4.20 with a good rating category. table 12. the work environment is made as good as possible so that employees feel comfortable no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 1 4% 1 1 2 disagree 5 20% 2 10 3 neutral 8 32% 3 24 4 agree 3 12% 4 12 5 agree 8 32% 5 40 total 25 100% 87 information : fine source: results of data processing and research 2022 based on the calculation, table 12 above explains that one respondent or 4% stated that they strongly disagreed. five respondents, or 20%, stated that they did not agree; eight respondents, or 32%, stated neutral; three respondents, or 12%, stated that they agreed; and eight respondents, or 32%, strongly agreed so that the average score of respondents' answers obtained for this question is 3.48, which is included in the scale of 3.41 4.20 with a good rating category. table 13. there is a clear indication of the product no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 2 8% 2 4 3 neutral 4 16% 3 12 4 agree 11 44% 4 44 5 agree 8 32% 5 40 total 25 100% 100 information: fine source: results of data processing and research 2022 based on the calculation table 13 above, it is explained that there were no respondents who strongly disagreed. there were two respondents, or 8%, who stated that they did not agree; four respondents, or 16%, who stated neutral, 11 respondents, or 44%, who agreed; and eight respondents, or 32%, who stated that they strongly agreed so that the average score of 102 respondents' answers obtained for this question is 4.00, which is included in the scale of 3.41 4.20 with a good rating category. table 14. accuracy of stock information in the warehouse no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 1 4% 1 1 2 disagree 2 8% 2 4 3 neutral 6 24% 3 18 4 agree 10 40% 4 40 5 totally agree 6 24% 5 30 total 25 100% 93 information: fine source: results of data processing and research 2022 based on the calculation, table 4.12 above explains that one respondent, or 4%, stated that they strongly disagreed. there were two respondents, or 8%, who stated that they disagreed. six respondents, or 24%, stated neutral, and ten, or 40%, stated that they agreed. six respondents, or 24%, stated that they strongly agreed, so the average score of respondents' answers for this question is 3.72, which is included in the scale of 3.41 4.20 with a good rating category. b. recapitulation of warehouse layout variables the following is the recapitulation of respondents' responses to the warehouse layout variable: table 15. warehouse layout variables recapitulation no indicator value category 1 equipment used following sops (company operational standards) 3,72 good 2 selection of reliable and efficient equipment for warehouse material handlers 3,52 good 3 efficient space utilization can facilitate activities in the warehouse 3,76 good 4 availability of space for each component 3,64 good 5 a work environment following k3 standard (occupational safety health) 3,72 good 6 the work environment is made as good as possible so that employees feel comfortablelingkungan kerja dibuat sebaik mungkin agar karyawan merasa nyaman 3,48 good 7 the presence of a clear indication of the product 4,00 good 8 accuracy of stock information in warehouses 3,72 good total value 29,56 average 3,69 good source: results of data processing and research 2022 based on the table 15 recapitulation calculation above, it can be obtained that the overall category of indicators is good, with the highest score obtained by the indicator of a clear indication of the product with a value of 4.00 and the lowest value obtained by the indicator of the work environment as well as possible so that employees feel comfortable with a value of 3.48. 103 so that on the interval scale, it has been determined that the average result for the warehouse layout variable is 3.69. therefore, this figure is included on a scale of 3.41 – 4.20 with a good rating category. a. work productivity variable descriptive (y) the work productivity variable on the research questionnaire has five dimensions with ten questions. the following dimensions measure the work productivity variable: 1) quality of work table 16. quality of good employee performance no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 6 24% 2 12 3 neutral 6 24% 3 18 4 agree 6 24% 4 24 5 totally agree 7 28% 5 35 total total 100% 89 information: fine source: results of data processing and research 2022 based on the calculation table 16 above, it is explained that there were no respondents who strongly disagreed. there were six respondents, or 24%, who stated that they did not agree; six respondents, or 24%, who stated neutral; 6 respondents, or 24%, who agreed; and seven respondents, or 28%, who strongly agreed so that the average score of respondents' answers obtained for this question is 3.56, which is included in the scale of 3.41 4.20 with a good rating category. table 17. accuracy in completing each job source: results of data processing and research 2022 based on the calculation, table 17 above explains that there were no respondents who strongly disagreed. instead, there were five respondents, or 20%, who disagreed; 10 respondents, or 40%, who stated neutral; 4 respondents, or 16%, who agreed; and six respondents, or 24%, who stated strongly agree so that the average score of respondents' answers obtained for this question is 3.44, which is included in the scale of 3.41 4.20 with a good rating category. no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 5 20% 2 10 3 neutral 10 40% 3 30 4 agree 4 16% 4 16 5 totally agree 6 24% 5 30 total 25 100% 86 information: fine 104 table 18. achievement of planned work targets no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 3 12% 2 6 3 neutral 5 20% 3 15 4 agree 12 48% 4 48 5 totally agree 5 20% 5 25 total 25 100% 94 information: fine source: results of data processing and research 2022 based on the calculation table 18 above, it is explained that there were no respondents who strongly disagreed. instead, three respondents, or 12%, disagreed; five respondents, or 20%, stated neutral; 12 respondents, or 48%, agreed; and five respondents, or 20%, strongly agreed, so the average score of respondents' answers obtained for this question is 3.76, which is included in the scale of 3.41 4.20 with a good rating category. table 19. employees' ability to understand tasks to achieve targets no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 3 12% 2 6 3 neutral 5 20% 3 15 4 agree 11 44% 4 44 5 totally agree 6 24% 5 30 total 25 100% 95 information: fine source: results of data processing and research 2022 based on the calculation table 19 above, it is explained that there were no respondents who strongly disagreed. instead, there were three respondents, or 12%, who disagreed; five respondents, or 20%, who stated neutral; 11 respondents, or 44%, who agreed; and six respondents, or 24%, who firmly agreed so that the average score of respondents' answers obtained for this question is 3.80, which is included in the scale of 3.41 4.20 with a good rating category. 2) punctuality table 20. making work effective and efficient no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 7 28% 2 14 105 3 neutral 5 20% 3 15 4 agree 9 36% 4 36 5 totally agree 4 16% 5 20 total 25 100% 85 information: fine source: results of data processing and research 2022 based on table 20 above, it is explained that there were no respondents who strongly disagreed. instead, there were seven respondents, or 28%, who disagreed; five respondents, or 20%, who stated neutral; nine respondents, or 36%, who agreed; and four respondents, or 16%, who firmly agreed so that the average score of respondents' answers obtained for this question is 3.40, which is included in the scale of 3.41 4.20 with a good rating category. table 21. encouraging employees to improve their performance no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 2 8% 2 4 3 neutral 4 16% 3 12 4 agree 8 32% 4 32 5 totally agree 11 44% 5 55 total 25 100% 103 information : fine source: results of data processing and research 2022 based on table 21 above, it is explained that there were no respondents who strongly disagreed. instead, there were two respondents, or 8%, who disagreed; four respondents, or 16%, who stated neutral; eight respondents, or 32%, who agreed; and 11 respondents, or 44%, who firmly agreed so that the average score of respondents' answers obtained for this question is 4.12, which is included in the scale of 3.41 4.20 with a good rating category. 3) work spirit table 22. mood can affect employees in completing work no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 5 20% 2 10 3 neutral 4 16% 3 12 4 agree 10 40% 4 40 5 totally agree 6 24% 5 30 total 25 100% 92 information : fine source: results of data processing and research 2022 106 based on the calculation table 22 above, it is explained that there were no respondents who strongly disagreed. instead, there were five respondents, or 20%, who disagreed; four respondents, or 16%, who stated neutral; ten respondents, or 40%, who agreed; and six respondents, or 24%, who firmly agreed so that the average score of respondents' answers obtained for this question is 3.68, which is included in the scale of 3.41 4.20 with a good rating category. table 23. teamwork can increase employee morale no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 1 4% 1 1 2 disagree 4 16% 2 8 3 neutral 5 20% 3 15 4 agree 6 24% 4 24 5 totally agree 9 36% 5 45 total 25 100% 93 information : fine source: results of data processing and research 2022 based on the calculation, table 23 above explains that one respondent, or 4%, stated that they strongly disagreed. four respondents, or 16%, stated that they did not agree; five respondents, or 20%, stated neutral; six respondents, or 24%, stated that they agreed; and nine respondents, or 36%, stated that they strongly agreed so that the average score of respondents' answers obtained for this question is 3.72, which is included in the scale of 3.41 4.20 with a good rating category. 4) work discipline table 24. comply with existing regulations to produce maximum work no alternative answers frequency (f) percentage (%) weights (x) x.f) 1 strongly disagree 0 0% 1 0 2 disagree 2 8% 2 4 3 neutral 3 12% 3 9 4 agree 12 48% 4 48 5 totally agree 8 32% 5 40 total total 100% 101 information : fine source: results of data processing and research 2022 based on table 24 above, it is explained that there were no respondents who strongly disagreed. instead, there were two respondents, or 8%, who disagreed; three respondents, or 12%, who stated neutral; 12 respondents, or 48%, who agreed; and eight respondents, or 32%, who firmly agreed so that the average score of respondents' answers obtained for this question is 4.04, which is included in the scale of 3.41 4.20 with a good rating category. table 25. perform tasks according to the allotted time no alternative answers frequency (f) percentage (%) weights (x) x.f) 107 1 strongly disagree 2 8% 1 2 2 disagree 2 8% 2 4 3 neutral 3 12% 3 9 4 agree 12 48% 4 48 5 totally agree 6 24% 5 30 total 25 100% 93 information : fine source: results of data processing and research 2022 based on the calculation table 4.23 above, it is explained that there were two respondents, or 8%, who stated that they strongly disagreed. there were two respondents, or 8%, who stated that they did not agree; three respondents, or 12%, who stated neutral; 12 respondents, or 48%, who stated that they agreed; and six respondents, or 24%, who stated that they strongly agreed so that the average score of respondents' answers obtained for this question is 3.72, which is included in the scale of 3.41 4.20 with a good rating category. work productivity variable recapitulation. the following is the recapitulation of respondents' responses to the work productivity variable: table 26. work productivity variable recapitulation no indicator value category 1 the quality of good employee 3,56 good 2 accuracy in completing each job 3,44 good 3 achievement of planned work targets 3,76 good 4 the ability of employees to understand the tasks in the achievement of targets 3,80 good 5 make work effective and efficient 3,40 good 6 encouraging employees to improve their performance 4,12 good 7 mood can affect employees in completing work 3,68 good 8 teamwork can increase employee morale 3,72 good 9 comply with existing regulations to produce maximum work 4,04 good 10 perform tasks according to the specified time 3,72 good total value 37,24 average 3,72 good source: data processed by researchers, 2022 based on the recapitulation calculation above, the results for the overall category of indicators are good, with the highest score obtained by the indicator encouraging employees to improve their performance with a value of 4.12 and the lowest score obtained by the indicator for making work effective and efficient with a value of 3.40, the average result has been determined the average for the work productivity variable is 3.72, and this figure is included in the scale of 3.41 – 4.20 with a good rating category. validity test. in this study, the authors used a validity test to measure the accuracy of an item said to be valid or not in the questionnaire. a questionnaire is valid if the items correctly measure what you want to measure. measure the validity can be done by doing a correlation between item scores in an indicator. meanwhile, to find out whether the score of each question item is valid or not, statistical criteria are set as follows: 108 a. if rcount ≥ rtable and is positive, then the variable is valid b. if rcount ≤ rtable, then the variable is not valid following the results of calculations with the help of the spss for windows version 26 program, it is known that the level of validity of the research data is as follows: table 27. validity test results variable question items r table r count information warehouse layout (x) 1 0,396 0,599 valid 2 0,396 0,448 valid 3 0,396 0,631 valid 4 0,396 0,488 valid 5 0,396 0,568 valid 6 0,396 0,468 valid 7 0,396 0,575 valid 8 0,396 0,537 valid work productivity (y) 1 0,396 0,543 valid 2 0,396 0,659 valid 3 0,396 0,582 valid 4 0,396 0,584 valid 5 0,396 0,534 valid 6 0,396 0,410 valid 7 0,396 0,521 valid 8 0,396 0,606 valid 9 0,396 0,460 valid 10 0,396 0,467 valid source: data processing using spss version 26, 2022 based on the data in table 27, it can be seen that the data tested consists of one independent variable, namely the warehouse layout variable, and one dependent variable, namely the work productivity variable. in the analysis of the results of the validity test, the results of calculations from the questionnaire, which are rcounts, are then compared with r-tables. in this study, the rtable value n = 25 with the conditions df = (n-2) = 23 and a significance level of 0.05, the rtable value of 0.396, is obtained. in the table above, all correlation values or rcount for each question are more significant than the rtable value (0.396). this can be interpreted as the validity testing results showing all valid data. b. reliability test the reliability test in this study was used to determine whether the data collection tool showed a level of accuracy, level of accuracy, stability or consistency in expressing specific symptoms. for example, a variable can be reliable if it gives a cronbach alpha value > 0.60. reliability testing in this study used the spss application program version 26. table 28. warehouse layout variable reliability test results reliability statistics cronbach's alpha n of items 0.639 8 source: data processing using spss version 26, 2022 109 based on table 28, the reliability test results for the variable score of research data with 25 respondents obtained the value of statistical reliability (cronbach alpha) for the warehouse layout variable of 0.639 or above 0.60. thus the data from the research is reliable and meets the requirements for good data quality. table 29. work productivity variable reliability test results reliability statistics cronbach's alpha n of items 0.724 10 source: data processing using spss version 26, 2022 based on table 29 above, the reliability test results for the research data variable score with 25 respondents obtained a statistical reliability value (cronbach alpha) for the work productivity variable of 0.724 or above 0.60. thus the data from the research is reliable and meets the requirements for good data quality. normality test normality test. this normality test aims to determine the data distribution in the variables used in this study. data that is good and feasible to use in a study is usually distributed. if the significance value is > 0.05, the variable is stated to be normally distributed; if the significance value is <0.05, the variable is declared not customarily distributed (ghozali, 2013). the normality test in this study was carried out using the graphical and kolmogrovsmirnov approaches using a significance level of 5%. the results of the normality test using the spss version 26 program are as follows: table 30. normality test results one-sample kolmogorov-smirnov test warehouse layout work productivity n 25 25 normal parameters,b mean 29.56 37.24 std. deviation 4.601 5.681 most extreme differences absolute 0.153 0.157 positive 0.153 0.157 negative -0.113 -0.107 test statistic 0.153 0.157 asymp. sig. (2-tailed) .136c .114c a. test distribution is normal. b. calculated from data. c. lilliefors significance correction. source: data processing using spss version 26, 2022 based on the results of the kolmogrov-smirnov normality test in table 30, it can be seen that the significance of asymp. sig. (2-tailed) warehouse layout is 0.136, and work productivity is 0.114. the significance value of each variable tested is > 0.05, so it can be concluded that these variables are normally distributed. the results of the normality test using the spss version 26 program with the p-plot model are as follows: 110 figure 2. normal p-plot graph source: data processing using spss version 26, 2022 the dots spread around the diagonal line on the standard probability plot graph. the distribution of these points follows the direction of the diagonal line so that the test results show that the points are not far from the diagonal line. this means that the regression model is typically distributed and feasible to use. d. hypothesis testing a. correlation coefficient test the correlation coefficient test is used to determine the strength of the relationship between the correlations of the two variables where other variables considered influential are controlled or fixed (as control variables). because the variable studied is interval data, the statistical technique used is pearson correlation product moment using the spss version 26 program. table 31. correlation coefficient test results model summary model r r square adjusted r square std. an error in the estimate 1 .868a 0.754 0.743 2.880 a. predictors: (constant), warehouse layout b. dependent variable: work productivity source: data processing using spss version 26, 2022 table 31 above shows that the calculation results show a correlation coefficient value of 0.868. this value means that the influence of the warehouse layout variable on work productivity variables is powerful. so there is a strong relationship between warehouse layout variables and work productivity variables. the probability between warehouse layout and work productivity can be seen from the sig value. (2-tailed) 0.000 is less than 0.05, meaning there is a significant relationship between the warehouse layout and work productivity variables. 111 determination coefficient test (r2). this test of the coefficient of determination (r2) aims to see or measure how far the model can explain the dependent variable. the value of the coefficient of determination is between zero and one. if the coefficient value is close to zero, then the ability of the independent variable to influence the dependent variable in the study is minimal. if the coefficient value is close to one, then the ability of the independent variable provides almost all the information needed to predict the dependent variable (ghozali: 2013). the following is the result of the coefficient of determination of the warehouse layout variable (x) which can be seen in the table below: table 32. test results for the coefficient of determination (r2) model summary model r r square adjusted r square std. an error in the estimate 1 .868a 0.754 0.743 2.880 a. predictors: (constant), warehouse layout b. dependent variable: work productivity source: data processing using spss version 26, 2022 based on table 32, it can be seen that the coefficient of determination (𝑅2) is 0.754. this shows that the warehouse layout variable (x) can explain or explain work productivity (y) of 75.4%. at the same time, the remaining 24.6% (100% -75.4%) is influenced by other variables not included in the model or equation in this study. therefore, this 24.6% figure is explained by other factors not included in this study. c. simple linear regression test the simple linear regression test is a measuring tool used to measure whether or not there is a correlation between variables. table 33. simple linear regression test results coefficients model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 5.558 3.821 1.455 0.159 tata letak gudang 1.072 0.128 0.868 8.388 0.000 a. dependent variable: work productivity source: data processing using spss version 26, 2022 from the table above, a simple linear regression equation is obtained y = a + bx y = 5.558 + 1.072x information : y: work productivity x: warehouse layout 5.558: constant value 1.072: the magnitude of the regression coefficient of the warehouse layout variable the results of the simple linear regression test show that a constant value of 5.558 means that if the independent variable (warehouse layout) is zero, then the value of the dependent variable (work productivity) is 5.558. the value of the regression coefficient x is 1.072, which 112 means that the warehouse layout (x) positively affects work productivity (y). this shows that by adding one layout unit, there will be an increase in work productivity of 1.072 or vice versa. if there is a decrease in one layout unit, it will be followed by a decrease in work productivity of 1.072. partial test (t-test). ghozali (2018: 88) argues that the t-test is used to test the effect of each independent variable (x) used in the study on the dependent variable (y) partially. this study partially used the t-test with a significance level of 0.05. the basis for decision-making is as follows: 1. decision-making based on probability values a) if the significance is <0.05 then h0 is rejected and h1 is accepted b) if significance > 0.05 then h0 is accepted and h1 is rejected 2. decision-making based on t-count a) if t-count > t-table then h1 is accepted and h0 is rejected b) if t-count <t-table then h0 is accepted and h1 is rejected table 34. test results t coefficients model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 5.558 3.821 1.455 0.159 tata letak gudang 1.072 0.128 0.868 8.388 0.000 a. dependent variable: work productivity source: data processing using spss version 26, 2022 table 34 above shows that the warehouse layout variable (x) has a t-count value of 8.388 with a significance level of 0.000. the value of the t-table, the expected value in making a hypothesis decision, can be found by determining df. value df = n–k, where n is the number of respondents and k is the sum of all variables in this study (df=25-2=23). then the t-table value is obtained with a significance level of 0.05, equal to 2.068. in this study, there is a hypothesis: h0: there is no influence between warehouse layout on work productivity h1: there is an influence between warehouse layout on work productivity the analysis results show that the t-count is 8.388 > t-table 2.068, and the significance level is 0.000 <0.05. this means that h0 is rejected and h1 is accepted, or there is an influence between warehouse layout on work productivity. discussion based on the title that the researcher will examine and the research results above, the researcher verifies how much influence the warehouse layout variable has on work productivity. the results of statistical values obtained from each test criterion starting from the validity test, reliability, descriptive analysis, normality test, and hypothesis testing, which consists of the correlation coefficient, the coefficient of determination, simple linear regression analysis, and the ttest (partial) can be explained through the discussion as follows: 1) based on the recapitulation results of the warehouse layout variable, the average result is 3.69. for the recapitulation results of the work productivity variable, a value of 3.72 is obtained so that the two research variables are included in the excellent category. 113 2) in this study, researchers tested the correlation coefficient. the results of the correlation coefficient test showed a value of 0.868 which means that the effect of the warehouse layout variable on work productivity variables was powerful. therefore, warehouse layout positively relates to work productivity with a degree of perfect correlation. 3) in this study, researchers also tested the coefficient of determination to determine the ability of the independent variables to explain the dependent variable. from the test results of the coefficient of determination, the r2 value is 0.754 or 75.4%. this means that the warehouse layout variable can explain or explain the work productivity variable of 75.4%. the remaining 24.6% is explained by other factors outside this study's variables. 4) in addition, researchers also conducted a simple linear regression test in this study and obtained the following results: 1. y = a + bx 2. = 5.558 + 1.072x the constant value is 5.558, which means that if the value of the independent variable (warehouse layout) is zero, then the value of the dependent variable (work productivity) is 5.558. the regression coefficient x is 1.072, which states that for every addition of one layout unit, there will be an increase in work productivity of 1.072. the regression coefficient is positive, so the direction of the influence of variable x on variable y is positive. furthermore, based on the t-test results shows that the warehouse layout variable affects work productivity, as evidenced by the t-count of 8.388 > t-table 2.068 with a significance level of 0.000 <0.050. so, the warehouse layout variable has a significant effect on work productivity. this means that h0 is rejected and h1 is accepted, or there is an influence between the layout of the warehouse on work productivity at pt. mighty primindo. conclusion based on the results of the data analysis that has been carried out and the discussion of the results of data analysis in research regarding the effect of warehouse layout on work productivity, it can be concluded that the results of the study indicate a positive and significant influence between warehouse layout variables on work productivity variables. based on the descriptive research variables, the warehouse layout variable has a grand mean value of 3.69, and the work productivity variable has a grand mean value of 3.72, both of which are categorized at a reasonable level. therefore, the warehouse layout variable can explain the work productivity variable of 75.4%, and the remaining 24.6% is influenced by factors not included in this study. then based on the t-test, the value of t-count > t-table (8.388 > 2.068) is obtained with a significance level of 0.000 <0.050. this means that h1 is accepted and h0 is rejected, which indicates that the warehouse layout variable significantly affects work productivity. references abdullah, n. k., rashid, r. s. a., & esa, m. f. 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(n.d.). the effect of assignment problems and facility layout on productivity at dariza jaya hotel jakarta. http://103.216.87.80/students/index.php/mnj/article/view/5443 https://doi.org/10.31334/logistik.v5i1.1185 1048 elaboration likelihood model (elm) as interpersonal communication in persuading consumers in the era of disruption volume: 4 number: 4 page: 1048 1054 rince karoline1, sunarto sunarto2, jamalullail jamalullail3, nafiah ariani4 1,3,4doctoral program of communication science sahid university jakarta 2prof. dr. moestopo (beragama) university, jakarta, indonesia corresponding author: rince karoline e-mail: rincekaroline26@gmail.com article history: received: 2023-06-12 revised: 2023-06-23 accepted: 2023-07-16 abstract: the disruption era is a phase of the marketing concept that combines online and offline interactions between companies and consumers; both have their respective roles and complement each other. pt honda maju mobilindo uses offline and online methods to sell its products. personal selling is one of pt honda maju mobilindo's most dominant offline methods to support promotional activities. honda vehicles are included in the high-involvement product category, so human-to-human contact is needed to deliver messages to potential customers. this study uses the elaboration likelihood model (elm) with route central and peripheral route dimensions to analyze research problems. this research uses a mixed method with a postpositivism paradigm, a type of case study research, and data collection techniques using observation, interviews, documentation, and questionnaires. data analysis techniques use the miles & huberman model. the results showed: that honda consumers took the central route when processing received messages. the novelty in this research is the elaboration model of the central route of automotive products in the era of disruption, which is the suitable communication model for promoting automotive products by combining online and offline interactions. in the era of technology, properly implementing promotional activities is not enough to be done online. however, offline methods are needed to ensure that consumers receive satisfactory service for purchased products. keywords: elaboration likelihood model (elm), marketing communication, personal selling, era of disruption cite this as: karoline, r., sunarto, s., jamalullail, j., ariani, n. (2023). “elaboration likelihood model (elm) as interpersonal communication in persuading consumers in the era of disruption.” journal of environmental, sustainability & social science, 4(4), 1048 1054. introduction promotion is an element of the marketing mix, which is essentially a communication phenomenon because, in promotional activities, the dominant is communication activities, from developing products and packaging products to distributing product information to potential consumers, all of which are communication activities. a company with significant capital and good products will not run well if it does not promote to potential customers. conversely, if sales are not good at communicating, it will make consumers uninterested and unpersuaded when they want to buy the products offered. for sales who lack good interpersonal communication in delivering product information, consumers will not recognize the messages conveyed, and consumers will not buy or refer to products purchased with friends or relatives. in practice, in the era of technology or known as the disruption era, many salespeople think that personal selling or selling by face to face is an old-fashioned way of communicating their products or services because most salespeople consider the digital marketing era to be one era that is seen as having the proper facilities in 1049 promoting products and is also more practical. the reality is not the case because many consumers see advertisements for four-wheeled automotive products on social media. however, not everyone will buy the product because it takes hard work to make relationships needed for a product that involves consumers in making decisions. decisions, besides the personal way, can build long-term relationships. according to (kotler, 2012), although personal selling is old-fashioned, it is the most effective tool for creating purchases, especially in shaping preferences, beliefs, and purchasing actions. one of the products that are not optimal if sold technologically or online is a product that has a high-involvement product, which is a product that requires consumers to be involved a lot to make decisions, such as four-wheeled automotive products (cars) included in this criterion, everyone does not buy cars, and when considering buying a car, consumers will look at several brands, as well as variants of the same brand and compare features and prices, before deciding to buy a car. high-involvement products are expensive products and are also not often purchased, and that is the reason why people think and research these products first before deciding whether to buy this product or not. high-involvement products are expensive products and are also not frequently purchased, and that is the reason why people think and research these products first before deciding whether to buy these products or not. marketing communication. marketing communication is an attempt to convey information to communicants, especially to potential consumers, and messages about the existence of goods and services in the market. according to the researcher's understanding, all definitions of marketing communication have the same goal, namely conveying specific messages to prospective customers who have been identified in order to create consumer interest in the products offered, in order to complete the sale and consumers know the product until they finally decide to buy the product, not all products can be sold only through digitalization or online personal purchase transaction as part of the marketing communication activities carried out by each company through salespeople because the most crucial goal of marketing communication is to get a customer respons (shimp, 2014). interpersonal communication. interpersonal communication is word-of-mouth communication that occurs in face-to-face interactions between individuals. interpersonal communication is carried out in words or verbal messages and non-verbal messages. in interpersonal communication, messages are transmitted in verbal form and in the form of touch, eye gaze, facial expressions, or intonation in pronouncing words. it does not rule out the opportunity if all these elements join so that the message sent becomes more intact (mulyana, 2010). elaboration likelihood model. petty and cacioppo were (1984) born on june 12, 1951, and died on march 5, 2018; they intend to provide a general framework for organizing, classifying, and understanding the fundamental processes underlying the effectiveness of persuasive communication. the elaboration likelihood model means that a person's ability to think critically depends on how the communicant is interested in the subject being discussed. this theory is based on the assumption that people can process persuasive messages in different ways. the assumption of elaboration is how the message's intent can influence people or recipients of messages conveyed so that the goals desired by the communicator can be directly realized. the idea of the elaboration likelihood model, developed by social psychologists richard petty and john cacioppo in 1986, is a persuasive communication theory that leads to attitude change. namely, customers use two routes of thought in making decisions. the central route refers to the details of the message being persuaded. so that decisions that are made consciously and thoughtfully can change attitudes. this process requires a solid motivation to want to process the message and the ability to evaluate it critically. the peripheral route refers to whether this message is accepted or rejected without much regard to the necessary or expected attitude change. trust in the persuader is also a consideration; the cultivation level determines the environment's reaction, the person's mood, and the chosen path. 1050 in determining the route taken between them, it is influenced by motivational factors and ability factors. previous research on applying the elaboration likelihood model belongs to arfika pertiwi putri (2021), which discusses the komodo island marketing communication model in indonesia using the elaboration likelihood model (elm). the results showed that indonesia's komodo island marketing communication model operates through the central channel in elm and effectively influences consumer attitudes and behavior. furthermore, hidayat and solihah (2021) discuss the implementation of the elaborated likelihood model (elm) in the 2019 jokowi-ma'ruf presidential election campaign advertisement "this study discusses the implementation of the elaboration likelihood model (elm) in the 2019 jokowi-ma'ruf presidential election campaign advertisement. the results showed that the campaign advertisement used the central persuasion path in elm by providing vital and relevant information about jokowi-ma'ruf's programs. similar research was also conducted by park (2018) researched the effects of the elaborated likelihood model (elm) and changes in attitudes toward investment. this study investigates how elm affects attitudes toward investing in gold and bitcoin. the results showed that solid arguments and high source credibility conditions significantly influenced changes in attitudes toward investment. research on the influence of customers. offline and online customers are on sale at toko 3 second plaza mulia samarinda. the study aims to determine the effect of offline and online customers on sales in the store. the results showed that offline and online customers positively and significantly affected sales at toko 3 second plaza mulia samarinda. the effect of offline and online customers on sales can vary depending on product type, target market, and marketing strategy. integrating offline and online channels can provide a more comprehensive and practical approach to reaching customers and increasing sales. by combining both channels, businesses can cater to the needs and preferences of different types of customers and provide a seamless shopping experience. for example, businesses can offer online ordering and delivery services for customers who prefer convenience while providing an in-store experience for customers who prefer to see and touch products before buying. in addition, businesses can also utilize digital technology to enhance the in-store experience and interact with customers. for example, businesses can use digital signage, interactive displays, and augmented reality to provide product information and recommendations and create an immersive and personalized shopping experience. businesses can increase satisfaction, loyalty, and sales by adopting a customer-centric approach and leveraging offline and online channels. hierarchy of effects. this marketing communication model describes a process of stages. consumer hierarchy, from not knowing the product to buying the product. although sometimes buyers prefer direct purchases, businesses and companies that use this strategy expect consumers or potential customers to make decisions more quickly. effect hierarchy theory is a model of how advertising influences consumer decisions to buy or not buy goods or services, (lavidge & steiner, 1961). this effect hierarchy model is widely used in advertising and explains consumers' six steps before making a final purchase decision. if someone does not like the product brand, the salesperson should find out what causes it, whether it is due to internal or external factors. the next stage is to fix what needs to be fixed by communicating with potential consumers. each brand of a product must have competitors. at this stage, the salesperson must show what the advantage of the brand is and arouse consumer sympathy. at this stage, consumers will make the brand a reference for purchase. it is the communicator's task; in this case, the salesperson must foster consumer intentions to create the desire and behavior to purchase. so that the communicator, in this case, the salesperson, must guide and direct consumers to take the final step, namely conative. 1051 methods this research uses a mixed method, combining qualitative and quantitative research methods. using a mixed method leads to a better understanding of the research question than using one approach alone; using the embedded design mix method, the researcher uses a mixed method. this research uses a post-positivist paradigm because researchers want to examine and analyze in depth how the implementation of a series of promotions and the suitable marketing communication model is carried out by honda salespeople in promoting products, both online and offline, in the era of disruption. this research uses case study research to study phenomena related to the elaboration likelihood model as an interpersonal communication pattern in persuading consumers in the disruption era. a case study is a type of qualitative research that explicitly explores current phenomena in real life across the blurred boundaries between phenomena and context using various current data sources but still leaves a broad, strong impression and a particular influence at the time of research. data collection by participatory observation, in which the researcher is directly involved in the daily activities being observed or used as research data sources, in-depth interviews and questionnaires, and data analysis techniques using the miles & huberman model. result and discussion the elaboration likelihood model is about how relationships are formed, and attitudes change; this persuasion theory tries to predict when and how people will or will not be persuaded by a message. this elaboration likelihood model states that honda consumers go through a central route when processing persuasive messages. recipients carefully examine the message's content and evaluate the topic's idea. the second element is dissent; message recipients consider opinions from various sources. when the recipient of the message receives various information, it will be more challenging to assess the information received, so the recipient of the message in this element uses rote. central. honda consumers will process and scrutinize the message's content and evaluate what the honda salesman conveys. messages sent through this route must have a high level of involvement, i.e., the recipient must care about and relate to the topic because it is important to them, then the message will be carefully evaluated. persuasion messages sent through the central route must be direct and complete. promotion means activities that convey product benefits and persuade customers to buy them. marketing communication is a means company use to inform, persuade, and remind consumers directly and indirectly about the products and brands they sell. combining marketing and communication studies will produce a new study called marketing communication. companies also need offline marketing to ensure consumers receive a satisfying experience from the products or services offered to potential consumers. in this case, it is not that the online market is trying to take down the offline market. machine interaction and artificial intelligence have been developed to drive digital marketing strategies, but companies still need the human touch to improve customer interaction. so this combination is called marketing 4.0. the application of promotion mixes activities carried out by honda sales in promoting products by combining offline and online methods. online placing advertisements on social media as a personal branding and introducing honda products to potential customers, besides providing attractive promos and prizes, then offline conducting exhibitions in several malls and conducting personal selling to increase customer satisfaction. potential consumers make a purchase action. 1052 source: researcherdocumentation, 2023 figure 1. offline activities figure 4 above shows one of the promotional activities carried out by pt honda maju mobilindo offline; this is one of the most frequent forms of promotion and brand strengthening, especially by car companies offline, namely participation in car exhibitions or events whose primary purpose is to get a database or potential consumers. source: honda maju mobilindo, 2023 figure 2. online ad feedback figure 5 above is one form of online advertising feedback posted on one social media; this is evidence that the implementation of the promotion mix carried out is a combination of offline and online methods because in the digital era or era of disruption, change, especially for automotive products, active participation is needed in purchasing decisions, as well as helping to generate a sense of interest and finally liking and choosing to decide to buy cannot be done by machine to machine. however, it must involve human-to-human contact in the buying process, not just by going 1053 online or relying on advertisements on several social media. honda employees met by researchers in their office with the initials "i" on october 21, 2022, said, "in carrying out daily activities, salesmen have to look for a lot of prospects or data base from various sources, one of which is online, namely placing advertisements on social media or market places, which aims to get data or prospects from potential customers who are interested in the advertisements they place, but if they only rely on online, salesmen will not be able to sell because the nature of the advertisement itself is passive, it is only waiting for feedback from potential customers, so salesmen must also look for a database by offline means.” source: researcher, 2022 figure 6. sources of information for consumers buying a vehicle figure 6 shows that direct buyers from social media have the same weight as buyers who come to the store or dealer directly. the suitable marketing communication model to promote honda products combines offline and online methods and a customer-oriented approach. because in the digital era or era of disruption, especially for four-wheeled automotive products, active participation is needed in purchasing decisions, so prospective consumers must have a good understanding of the product, both exterior and interior, and help generate a sense of interest and finally like and choose to decide to buy cannot be in a machine to machine way but must involve human to human contact in the buying process so that consumers get satisfaction and can provide references to other consumers. so, the elaboration model of the central route of automotive products in the era of disruption is formed with a more consumer approach which is a novelty in this research. through social media / digital directly to dealer 1054 source: author, 2023 figure 7. elaboration model conclusion conveying information on a product with high involvement, such as automotive products, requires critical evaluation for the recipient of the message to process the message received. not all products can be sold only through digitization or online; personal relationships are needed for a product that involves consumers in decision making, therefore when conveying messages, face-toface communication or personal selling is needed so that the recipient of the message can be recognized by the content of the message and persuaded to decide to buy. integrating online and offline interactions between companies and consumers in promoting a product is a suitable communication model for promoting automotive products in the era of disruption. references cacioppo, j. t., & petty, r. e. 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(2021). marketing communication model of komodo island in indonesia (in the study of elaboration likelihood model). jurnal audience: jurnal ilmu komunikasi, 4(02), 193-208. https://doi.org/10.33633/ja.v4i2.4821 shimp. a terence. (2014). komunikasi pemasaran terpadu. jakarta: salemba empat.. https://doi.org/10.37064/jki.v8i2.10725 https://doi.org/10.5070/q24141225 https://doi.org/10.33633/ja.v4i2.4821 623 performance effectiveness based on accounting information systems in the framework of tourism villages in bali volume: 4 number: 2 page: 623 634 kadek goldina puteri dewi1, i putu budi anggiriawan2 1,2, faculty of economics and business, warmadewa university, bali, indonesia corresponding author: kadek goldina puteri dewi e-mail: goldinaputeri@gmail.com article history: received: 2023-01-18 revised: 2023-02-13 accepted: 2023-01-17 abstract: performance is a person's success level at a specific time in carrying out a task. performance has the most critical role. if performance decreases, it will gradually threaten the company and result in the company going bankrupt. based on the phenomena and results of previous studies, the accounting information system is a component that can be streamlined to improve performance. in addition to accounting information systems, accounting knowledge and experience are considered crucial for the business. the effectiveness of implementing technology is greatly influenced by the cultural aspect. technological developments must be followed by the desire of the community to increase their ability to utilize this technology. the population in this study is 238 tourism villages obtained from data from the bali provincial tourism office for 2022. the sample size is calculated using the slovin formula, and the proportional number of sample members is determined using the yamane formula. based on the results of this study, the variable accounting knowledge has no significant effect on performance, both before the moderating variable (organizational culture) and after the moderation variable (organizational culture), and the variable accounting information system effectiveness has a significant positive effect on performance. however, the existence of a moderating variable (organizational culture) shows that the effectiveness of the accounting information system variable has no significant effect on performance. keywords: performance, accounting knowledge, accounting information systems, organizational culture, tourism village. cite this as: dewi, k. g. p, & anggiriawan, i. p. b. (2023). “performance effectiveness based on accounting information systems in the framework of tourism villages in bali." international journal of environmental, sustainability, and social sciences, 4 (2), 623 634. introduction challenges and competition encourage companies to effectively and efficiently achieve business performance (jönsson & devonish, 2009). business performance is the success rate of the organization as a whole at a specific time in achieving the implementation of activities. business performance has the most important role. if performance decreases, it will gradually threaten the company and result in the company going bankrupt (lu & sapra, 2019). in this case, employees are always required to perform even better to effectively and efficiently achieve company goals (saputra, subroto, et al., 2022). business performance measures are used for investment decisions, financing and comparisons by external parties. internal parties, such as managers, use performance measures to grow, improve and learn (journeault, 2016). in today's world, tourist villages are essential in environmental tourism destinations and economic sustainability (chandra, 2017). during the great interest of various parties to develop a tourism village, we can identify some crucial management issues that will affect the sustainable development of a tourism village (saputra, mu'ah, et al., 2022). these issues are generic and, of course, require sharper validation. first, tourism villages have the potential to be trapped by mailto:goldinaputeri@gmail.com 624 stagnation. after a long time visited by tourists, tourism activity is getting dimmer or "live reluctantly, die who knows when." it arises due to limited innovation in the development of attractions. second, within a destination area, tourist villages tend to develop quantitatively but need more substantial competitiveness. inspired by the success of one tourist village, other villages are competing to become new tourist destinations (saputra et al., 2020). the physical arrangement was carried out by mobilizing the villagers. at a glance, this appears as evidence of self-preparation to welcome the stretch of tourism that promises big profits or the village's responsive attitude to the induction of social changes, economy and culture in the village (saputra, jayawarsa et al., 2022). and third, the unequal distribution and redistribution of tourism resources among members of society (saputra, mu'ah, et al., 2022). the social structure of rural communities is more straightforward than urban communities, but their power and cultural and economic relations are quite complicated (cvelbar & dwyer, 2013). in managing tourism businesses, it is better to use local workers so that the threat of marginalization of the local population in rural tourism development can be avoided. indeed, the requirement for local labor is quite a dilemma when dealing with low quality or competence (saputra, manurung, et al., 2021). on the other hand, the limited number of skilled workers has resulted in strategic occupations in the tourism sector being dominated by migrants. all the obstacles faced by the tourism village will affect the performance of the tourism village itself. tourism villages require strategies and fast action to develop sustainable tourism villages (dewi, 2014). the accounting information system is one component that can be streamlined to improve business performance (stefan-duicu & stefan-duicu, 2015). an accounting information system is a system used for the compilation, storage and analysis of financial reports and accounting data by decision-makers. in general accounting information systems, computer-driven activity tracking methods are combined with information technology software (länsiluoto & järvenpää, 2008). organizational efficiency fundamentals have advanced towards a focus on computerized accounting information systems (vásquez & naranjo-gil, 2020). many companies have started using accounting information systems as a critical strategy to increase organizational efficiency (saputra, subroto, et al., 2022). information systems as an organizational component that manages relevant financial information for decision-making to users. the effectiveness of accounting information systems is positively related to company business performance (ngawenja-mzembe et al., 2021). digital-based accounting information can reduce the difficulty level of recording compared to manual recording. companies must understand that running a business must be balanced with technology for the smooth running of their business. information technology is developing rapidly, so it positively and significantly impacts the company. technology can also make it easy for humans to carry out all activities (ghasemi et al., 2019). attribution theory explains a person's behavior as an internal force, such as nature, character, ability, and attitude. the system can respond to business challenges that can affect the effectiveness of business performance (isaac et al., 2019). research on accounting information systems has been carried out with the results that the use of accounting information systems supports asset growth and profitability (alvarez-ferrer et al., 2018). utilization of accounting information systems can improve company performance (cai et al., 2019). adopting information technology supports the intensity of knowledge sharing, which is strengthened by organizational culture (marshall et al., 2015). the results of other studies have found that applying accounting information systems does not affect performance (jayawarsa et al., 2022). in other words, there still needs to be more consistency in the results of previous studies regarding the relationship between accounting information systems and organizational performance. 625 the knowledge-based confirms that accounting knowledge as an accounting discipline supports auditing activities, detecting fraud, checking transparency and reporting budget realization (karmawan, 2017). furthermore, gibson (2018) confirms that learning and training provide opportunities to share accounting knowledge that strengthens better business performance. subjects with a better level of accounting knowledge help organizations search for and retrieve better data for evaluating and presenting information so that performance increases. the level of accounting knowledge indicates the ability to adjust the format of the presentation of accounting data that facilitates various users of accounting data, such as external investors and managers (govindarajan, 2019). accounting knowledge is essential as a guide for hr in tourism villages in managing their finances (hutahayan, 2020). if a tourism village has competent human resources to manage finances, this will significantly impact the performance of the tourism village (rubiomozos et al., 2020). accounting knowledge is essential in determining a business's profit and loss. following the knowledge-based view theory, the success of a business must be balanced with a high level of knowledge from the company. companies with high knowledge in compiling financial reports will certainly find it easier to make decisions (bajo et al., 2017). suppose a company has high knowledge in determining the pros and cons of a business. in that case, it is supported by a culture of learning, concern for customers, focus on perseverance, and trust. the consequence is that the company understands how to increase sales (si, 2019). this increase in sales indicates the company's high financial performance. in other words, the higher a company's accounting knowledge in running its business, the higher its financial performance (alsoboa & alalaya, 2015). accounting knowledge is essential for companies in determining the profit and loss of a business. following the knowledgebased view theory, the success of a business must be balanced with a high level of knowledge from the company (chowdhury et al., 2018). companies with high knowledge in compiling financial reports will undoubtedly find it easier to make decisions. companies with accounting knowledge indicate high recording activities with governance, accounting rules, extensive knowledge and competent staff that strengthen organizational performance (al-mawali, 2013). on the other hand, the construction of organizational culture strongly influences the effectiveness of implementing technology. technological developments must be followed by the desire of the community to increase their ability to utilize this technology (boekestein, 2009). technology cannot be utilized properly if technology users have limited ability to use the technology. organizational culture is the habits that occur in the organizational hierarchy that represent behavioral norms and are followed by members in the organization, so organizational culture will provide a psychological atmosphere for all members, how they work, how to relate to superiors and co-workers and how to solve problems (xu et al., 2017). the problem is a culture unique to each organization (saputra, subroto, et al., 2021). the accounting literature has confirmed that the construction of organizational culture is related to ais. cultural dimensions such as power distance, uncertainty avoidance and collectivism have contributed to the development of particular preferences of accounting information systems among british accountants and subsequently offer positive effects on individual performance within an organization (d'agostino, 2017). studying the combined effects of knowledge, accounting information systems and organizational culture is essential for several reasons. first, despite the evidence on the role of knowledge, accounting information systems and organizational culture and their effect on performance, the existing literature needs to fully explain the mechanism of these relationships (turner & guilding, 2013). second, although accounting information systems are essential in packaging information, systematic research is associated with organizational cultural and environmental strategies' mechanisms for supporting performance (jordão & novas, 2017). 626 therefore, this study, based on attribution theory and a knowledge-based view, aims to provide empirical evidence about the effect of accounting knowledge and accounting information systems on business performance by moderating the organizational culture in the context of a tourism village in bali. tourism village. a tourist village is a village that has unique potential and unique tourist attractions, both in the form of the physical characteristics of the rural natural environment as well as the socio-cultural life of the community, which is managed and packaged attractively and naturally with the development of tourism support facilities, in a harmonious environmental setting and good management. good and planned so that they are ready to receive and drive tourist visits to the village and can drive tourism economic activities that can improve the welfare and empowerment of local communities (sajjad et al., 2018). the principle of developing a tourist village is an alternative tourism product that can provide the impetus for sustainable rural development and has management principles including (astawa et al., 2018; chamidah et al., 2020); (1) utilizing local community facilities and infrastructure. (2) benefit the local community. (3) small scale to facilitate the establishment of reciprocal relations with the local community. (4) involve the local community. (5) implement rural tourism product development. the criteria for a tourist village are as follows; has the potential for uniqueness and distinctive tourist attraction (as a tourist attraction), both in the form of the physical characteristics of the rural natural environment as well as the socio-cultural life of the community, has the support and readiness of tourism supporting facilities related to rural tourism activities, which among others can be in the form of accommodation or lodging, space for community interaction with tourists or guests, and or other supporting facilities. there is support, initiative and participation of the local community for the development of the village related to tourism activities (as a tourist village). business performance. business performance is a person's success at a particular time in carrying out tasks. one way to assess a company's proficiency in managing its resources to meet specific performance targets is to measure its business performance in its system (alvino et al., 2021). business performance has the most critical role. if performance decreases, it will gradually threaten the company and result in the company going bankrupt. in this case, the organization continually strives to perform even better to effectively and efficiently achieve company goals (sara et al., 2021). attribution theory can be used to explain how the causes or motives of a person's behavior affect performance. that is, organizational performance, as the ability of an organization to complete a job successfully and efficiently, is supported by behavioral motives (susanty et al., 2020). superior performance can be seen if an organization can complete and carry out its duties properly. an organization can complete its work with the help of technology so that the tasks undertaken can be completed (sunani et al., 2015). business performance is related to the company's overall performance as a result of new or better efforts to gain profit and growth (buszko & mroziewski, 2009). business performance is a comprehensive framework that assesses the management of resources and capabilities in terms of efficiency, effectiveness and adaptability to increase sustainable competitive advantage (thanh-hoai & nguyen, 2021). accounting knowledge. the theory of knowledge-based view (kbv) is that the success of a business or business starts from how far the company's knowledge is in its business's operational activities (si, 2019). it will perform well if this business activity is carried out with full knowledge. the company will achieve its goal of obtaining high income (zvezdov, 2012). once the importance of knowledge for the success of a business, then this knowledge must be owned by an sme. the success or failure of a business is also influenced by how much knowledge the business actor himself has (saad & zawdie, 2005). accounting knowledge is essential for tourism villages in determining the profit and loss of a business. following the knowledge-based view theory, the success of a 627 business must be balanced with a high level of knowledge from the tourism village. here tourism villages with high knowledge in compiling financial reports will undoubtedly find it easier to make decisions. tourism villages with management accounting knowledge in determining the profit and loss of a business they run, of course, tourism village understands how to increase sales (putri & saputra, 2022). this increase in sales indicates the high financial performance of the tourism village. in other words, the higher the accounting knowledge that a tourist village has in running its business, the performance of a tourist village will increase (wardana et al., 2021). organizational culture. organizational culture is a controller and direction in shaping the attitudes and behavior of members in an organization (saputra, subroto, et al., 2021). individually or in groups, a person will not be separated from the organizational culture; in general, the organization's members will be influenced by the diversity of existing resources. organizational culture can also become a significant competitive advantage, that is, if the organizational culture supports organizational strategy, information systems, ability application, and organizational culture can answer or overcome environmental challenges quickly and precisely (nordin & belal, 2017). with the existence of organizational culture variables, it is assumed to be able to moderate (strengthen or weaken) the effect of applying the effectiveness of accounting information systems and accounting knowledge on business performance in the context of tourist villages in bali (perdana et al., 2020; sutawa, 2012; werastuti et al., 2018). the model in this study is based on a review of the previous literature, which has been discussed and presented in figure 1. so, the research hypothesis is: 1. h1: accounting knowledge has a positive and significant effect on performance. 2. h2: application of accounting information systems has a positive and significant effect on performance. 3. h3: organizational culture has a positive and significant effect in moderating accounting knowledge on performance 4. h4: organizational culture has a positive and significant effect in moderating the implementation of accounting information systems on performance. based on the explanation above, this study aims to provide empirical evidence about the effect of accounting knowledge and accounting information systems on business performance by moderating the organizational culture in the context of a tourism village in bali. figure 1. research model methods this research was conducted in all tourist villages throughout bali. the population in this study is 238 tourism villages obtained from data from the bali provincial tourism office for 2022. h2 h4 h3 organizational culture (m) performance (y) knowledge of accounting (y1) h1 accounting information system (y2) 628 the sample size is determined by calculating using the slovin formula.the level of precision specified in the determination of the sample is 5%. by applying the slovin formula, the number of samples required was determined to be 149. the sampling technique uses the simple random sampling method. the measurement of variables develops a set of questionnaires focusing on the construct of accounting knowledge, accounting information systems, organizational culture, and business performance. a likert scale statement from 1=strongly disagree to 5=strongly agree. the data collection results will be collected and processed using tools like the spss application program. the data analysis technique used the regression equation through an interaction test or often called moderated regression analysis (mra). result and discussion the results of the hypothesis test are shown in table 1. namely, based on the results of the anova test, the f count value in model 1 is 79,706 with a significant level of 0.000 a, which is less than 0.05. it shows that model 1 is feasible to use as an analysis tool. also, the results of the anova test obtained an f count value in model 2 of 45,111 with a significant level of 0.000a which is less than 0.05. it shows that model 2 is feasible to use as an analysis tool. table 1. f test results model 1 sum of squares f sig. regression 15.230 79.706 .000b residual 27.707 total 42.937 model 2 sum of squares f sig. regression 16.539 45.111 .000b residual 26.397 total 42.937 source: author, 2023 the results of the hypothesis test are shown in table 2, namely in model 1 with the accounting knowledge variable, the significance value of 0.144 is more significant than 0.05. so this means that h0 is accepted and h1 is rejected. it means to prove that the accounting knowledge variable does not affect performance. the results of the hypothesis test are shown in table 2, namely in model 1 with the accounting information system variable, the significance value of 0.000 is less than 0.05. so this means that h0 is rejected and h2 is accepted—means to prove that the variable accounting information system affects performance. the results of the hypothesis test are shown in table 2, namely in model 2 with the influence of the accounting knowledge variable on performance moderated by the organizational culture variable, a significance value of 0.070 is more significant than 0.05. so this means that h0 is accepted and h3 is rejected. it means proving that the organizational culture variable cannot moderate the influence between knowledge of accounting and not affects performance. the results of the hypothesis test are shown in table 2, namely in model 2 with the influence of the accounting information system variable on performance moderated by the organizational culture variable, a significance value of 0.394 is more significant than 0.05. so this means that h0 is accepted and h4 is rejected. it means proving that the organizational culture variable cannot moderate the influence between accounting information systems and does not affect performance. 629 table 2. test results t model 1 unstandardized b sig. (constant) 1.470 0.000 pa (x1) .037 .144 sia (x2) .557 .000 model 2 unstandardized b sig. (constant) 1.764 .000 pa (x1) -.283 .137 sia (x2) .578 .000 pa.m (x1.m) .088 .070 sia. m (x2.m) -.030 .394 source: author, 2023 the regression test results in table 3 in model 1 show that variations in changes in the y or dependent variable can be explained by 35.5% of the independent variables used. the rest are explained by other variables not used in this research model. the regression test results shown in table 8 in model 2 show that variations in changes in the y or dependent variable can be explained by 38.5% of the independent variables used, and the rest are explained by other variables not used in this research model. table 3. coefficient of determination (r2) model 1 r r square adjusted r square 1. .596a .355 .350 model 2 r r square adjusted r square 1. .621a .385 .377 source: author, 2023 the impact of information technology is continuously increasing, therefore its continuity is vital. the company's life is primarily determined by its ability to compete. to anticipate and maintain high enough competition, the company requires an information system capable of creating, capturing, and producing information for internal and external parties more effectively. the development of information technology is closely related to accounting which is an essential element for the operations of every company or organization. accounting itself is defined as the process of recording, classifying (summarizing), and reporting the company's transaction activities which are ultimately carried out by issuing financial reports as information. accounting information systems are used in a company to make it easier for individuals to complete tasks more quickly and are no longer done manually. implementing an accounting information system is believed to improve individual performance in a company. the behavior that arises from the use of the accounting information system is expected to have a positive impact on employee performance. the successful application of an accounting information system can increase the speed and quality of information produced for quality decision-making and improve the quality of relationships between individuals with other individuals in the organization or company. the relationship quality between these individuals can encourage a company to be more dynamic to produce a good performance. 630 the accounting information system is expected to support the presentation of financial and non-financial information accurately and timely. additional supporting facilities are used to improve the benefits derived from the application of accounting information systems. supporting facilities for accounting information systems is necessary to increase the effectiveness of implementing accounting information systems. with supporting facilities for accounting information systems, accounting information systems are expected to provide optimal benefits for companies. conclusion accounting information system effectiveness variable has a significant positive effect on performance. however, the existence of a moderating variable (organizational culture) shows that the effectiveness of the accounting information system variable has no significant effect on performance. based on the results of this study, the variable accounting knowledge has no significant effect on performance, both before the moderating variable (organizational culture) and after the moderation variable (organizational culture). the results of this study support the attribution theory. in this study, attribution theory is a motive or behavior of a person as a process of forming an impression. namely, human resources in tourist villages carry out behaviors using accounting information systems to form a good impression of the performance of tourism villages. however, the results of this study do not support the knowledge-based view theory. where knowledge-based view theory states that the success of a business starts from how far the knowledge possessed by the company in the operational activities of its business. however, in this study, the accounting knowledge level of tourism village managers cannot affect performance. references al-mawali, h. 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(2012). rolling out corporate sustainability accounting: a set of challenges. journal of environmental sustainability, 2(1), 1–11. https://doi.org/10.14448/jes.02.0003 https://doi.org/10.30892/gtg.334spl07-598 https://doi.org/10.14505/jemt.v9.7(31).14 https://doi.org/10.1016/j.chieco.2016.11.005 https://doi.org/10.14448/jes.02.0003 658 implementation of village government in realizing village independence in the tanimbar islands regency volume: 3 number: 3 page: 658 676 1herpie lambiombir, 2tri hayati, 3harsanto nursadi, 4dian p.n. simatupang 1,2,3,4indonesian university corresponding author: herpie lambiombir e-mail: herpielambiombir@yahoo.com article history: received: 2022-07-17 revised: 2022-08-10 accepted: 2022-11-11 abstract: villages or other names have existed before indonesia was formed. the existence of these regions is highly respected by the republic of indonesia and all of its regulations will serve as a reminder of the rights of the origin of the region. in realizing village independence in development must begin with the right plan stage and followed by the right arrangement of activities as well. this research aims to analyzes implementation of village government in realizing village independence. the research method used in this research is normative legal research. implementation of the village law on the implementation of village government in tanimbar islands regency has encouraged every village device to carry out its main duties in accordance with good governance, transparent and accountable, and has succeeded in increasing the village status index where no longer found villages are very left behind and most have become developed and independent villages. empowering village communities that are considered as a method to achieve village independence, including through the active participation of village communities to explore and develop the potentials of the village and solve problems in the village. the concept of empowerment is aimed at finding new alternatives in the development of rural communities. keywords: legal protection, traditional knowledge, sui generis cite this as: lambiombir, h., hayati, t., nursadi, h., simatupang, d.p.n. (2022) “implementation of village government in realizing village independence in the tanimbar islands regency.” international journal of environmental, sustainability, and social sciences, 3 (3), 658 676. introduction in article 1 paragraph (1) of the constitution of the unitary state of the republic of indonesia of 1945 (uudnkri 1945), the state of the republic of indonesia is a government that provides flexibility for regions in carrying out regional autonomy, the statement is contained in article 18 of the 1945 constitution which states that indonesia is divided into small and large areas in the composition and form of government determined by law. the explanation is that the state of indonesia is an eenheidsstaat, which means that indonesia in its environment does not have a staat area. in indonesia, the area is broken down into several provinces, and then each province is broken down into smaller areas. for areas that are autonomous, namely streek en locale rechtgemeenschappen, this has a very administrative nature according to widjaja and follows the regulations made by law. villages or by other names already existed before indonesia was formed. in the explanation of article 18 of the 1945 constitution (before the amendment) stated in the territory of the existence of the state of indonesia, there are approximately 250 territories of zelfbesturende landschappen and volksgemeenschappen such as villages in bali and java, hamlets and clans in palembang, nagari in minangkabau, and so on. in some of these areas, the original arrangement can thus be assumed as an area of a special nature. the republic of indonesia highly respects the existence of these areas and all its regulations will be a reminder of the rights of the origin of the area. thus, 659 the existence of law no. 6 of 2014 becomes a guarantee and a form of recognition of village sustainability in the scope of nkri. the republic of indonesia highly respects the existence of these areas and all its regulations will be a reminder of the rights of the origin of the area. thus, the existence of law no. 6 of 2014 becomes a guarantee and a form of recognition of the sustainability of the village in the scope of nkri" is a conflicting statement. it seems that researchers follow the proposition of article 18 of the 1945 constitution and its explanation that zelfbesturende landschappen (sultanates/kingdoms of the archipelago) and volksgemeenschappen (villages, nagari, marga, etc.) are used as special autonomous regions because they have an original arrangement. whereas villages, nagari, surnames, and others under law no. 6 of 2014 are regulated 100% contrary to the proposition of article 18 of the 1945 constitution and its explanation. independent village development in general according to cifor, is defined as village development, ability and independence consisting of infrastructure, including schools, village halls and worship facilities, increased income and welfare, the ability to support their development, sustainable utilization of natural resources (sda), independent of outside assistance, from the government, communities are able and cooperate to build villages, have their sources of income, improving skills, already having clear rights and being able to utilize the results of resources, the ability to meet their own needs, empowerment and independence, the ability to regulate themselves, open with the government, there are several village regulations and must be able to finance village officials. independent villages as the main target of community development in the maluku regency. development goals have the potential to empower communities and provide opportunities for people to able to play a role in the management of natural resources around. in the history of statehood in indonesia, according to the village center has developed with various forms of its protection and empowerment are needed in order to be advanced, independent, democratic, and strong in order to form a solid basis for carrying out development and government to achieve a prosperous, prosperous and just society. however, if it is understood based on its legal construction on the village government structure, it is still used legal construction that has been implemented until now. this can be seen based on the statement in law no. 6 of 2014 article 1 which states that the village government is implementing the interests of the community and government affairs in the nkri government system. village government is a subsystem of the national government implementation system shaded by the district/city government. the most important thing about the implementation of village government is the position and role of the village head who leads the village with the help of village devices when carrying out their functions, duties, and obligations in carrying out village government. according to safarin, the village government is the symbol of the village community. the village government is the lowest sovereign institution, which has the power and authority to deconcentrate based on the government and has the original authority to regulate its environment. the village government is held under the leadership of the village head and village apparatus that helps him in becoming a representative of the community in order to carry out relations into and out of the relevant community. safarin further said that the village chief led the village government and his aides who had restrictions on carrying out their duties. in general, village devices include village secretaries and other village devices based on socio-cultural conditions and needs. the village in his government is tasked with seeing the order and peace of the community, fostering people's lives, and building the economy. the leadership of the village head is the determinant of the effectiveness realized in the activities of building the village. if the participation of the community has been running effectively, 660 it becomes faster to realize a vision to build a village, but all these things must be supported by the ability of an individual who leads it. thus, its leaders must be able to lead the community by using democratic and appropriate policies and leadership patterns. at least there are in the implementation of village government there are irregularities and problems in the implementation of village government there are at least 7 (seven) cases/conflicts related to the process of organizing village government, in addition to conflicts between indigenous peoples in tanimbar islands regency with the implementation of village government, village funding cases, conflicts between villages with other villages in tanimbar islands regency. good government has principles including the local strength of its people to improve the quality of life. the mapping of village government consists of 4 (four) institutions including the village government (state), the political community of the village consultative board, civil society, namely social organizations or institutions, as well as economic communities that include distribution, economic community organizations, and production arenas carried out by village economic institutions and their perpetrators. according to dao, by carrying out the principle of good governance as good village governance, the village can become more independent. according to busrizalti, the implementation of village government is a stage in reversing political views, namely the stage of democratization as long as the new order is processed from above, then back from the stage starting from the village. on that perspective, the village is a legal unit independently and has the authority and rights and authority to carry out regional autonomy. in accordance with law no. 6 of 2014 on villages, villages are not under the region anymore but are independently built communities where the people in the area have the right to express opinions in terms of the interests of their people or their interests and are not set from top to bottom. the village that until now has been used as an object is currently acting as an actor. government regulation of the republic of indonesia of 2014 number 43 article 127 paragraph (1) explains "village heads coordinate village development activities with village devices or elements of village communities" and in article 127 paragraph (2) "develop accountability in the implementation of village government and village development by improving the quality and capacity of village communities' human resources that continue to be assisted by village heads to sustainable village communities". furthermore, in government regulation article 49 paragraph 2 the village government conveys "the responsibility of the implementation of village government, carrying out community development, village development, and community empowerment to the mayor or regent with the intermediary of the subdistrict head". village heads in the implementation of their daily duties related to village government, village community development, village development and village community empowerment need to be developed for changes in government progress, development and community in the village and are increasingly required with the optimal ability and hard work of village heads in carrying out their duties so that the progress and development of the village are realized. in realizing village independence in development must begin with the right plan stage and be followed by the correct arrangement of activities. proper village development is not just because there are opportunities, but becomes a decisive thing for the priority options of its activities, not just to dabble because of improper plans. the 2014 law number 6 regarding villages indicates that there is village authority, namely; local authority on the scale of the village and the right of origin than in exercising the authority to associate all elements of society. the planning stage properly can certainly produce an exemplary implementation of activities and then be able to create community participation to participate in evaluating the program in building villages on a local scale village. 661 based on the background above, the author is interested in conducting research in the form of a dissertation with the title of village government in realizing village independence in tanimbar islands regency. methods the research method used in this research is normative legal research. according to soejono soekanto, normative legal research includes research on comparative law, research on legal history, level of legal synchronization, legal systematics, and legal principles. in hans kelsen's view, "normative jurisprudence describes its particular objects. however, the object is the norm, not the actual behavior patterns". for kelsen, "the science of law explains the legal norms created by acts of human behavior and must be applied and obeyed by those actions and thus it explains the normative relationship between the facts established by those norms". result and discussion 1. village social independence legal basis. in article 1 paragraph (2) of law no. 6 of 2014 concerning villages, it is stated that "village government is the implementation of government affairs and the interests of local communities in the system of government of the unitary state of the republic of indonesia", furthermore an article 1 number (6) of law no. 6 of 2014 concerning villages is stated" village authority is the right owned by the village to regulate its household affairs fully. the village government organizes this authority as an element of village government organizers" in article 18 of law no. 6 of 2014 on villages, it is said "the authority of the village includes authority in the field of village government, implementation of village development, village community development, and empowerment of village communities based on community initiatives, origin rights, and village customs". to realize an independent village as contained in law no. 6 of 2014 concerning villages, several ways can be taken as follows: a. a mapping of the potential of the village is connected with the market potential so that it can be used as a source of income for the village and the village community. b. doing a way to foster and guide directly for the achievement of accelerated development in the socio-cultural field, then strengthening the capacity of the village government, as well as organizing and managing the administration of the village government. c. creating good synergy between village development planning with the region and national level. d. initiating governance and implementation of government in the village with the adaptation of modern organizations but still based on village culture. government regulation no. 43 of 2014 on villages states that "villages are units of legal communities that have the boundaries of the territory authorized to regulate and manage government affairs, the interests of local communities, based on community initiatives, origin rights and/or traditional rights that are recognized and respected in the system of government of the unitary state of the republic of indonesia". the village government in realizing village independence is obliged to provide essential social services that can be felt by the village community as a whole which includes elements of indigenous peoples, the creation of good social relations between indigenous village communities and village administration independence is the main benchmark in realizing village social independence, social independence in a positive sense is independence for development with village community ties 662 through social solidarity of the community because the pattern of interaction that is built must start from the ability of the village government administratively to be able to include every element of indigenous people in every social interaction in the implementation of village development programs. social independence in the village is considered a very principle that must be addressed by the village government of the tanimbar islands regency. this is because there are still frequent conflicts and misunderstandings between village communities and various problems that occur as stated in the background, which is precisely caused by the lack of quality social relations in the village development process both between village communities and between villages. another is precisely due to the lack of social relations values that have not been able to be applied optimally by the village government to village communities. village social independence supporting theory. in order to bridge the pattern of social relations in the process of village government in tanimbar islands regency, village communities in tanimbar islands need to be given a refresher in carrying out a quality social relationship pattern so that it is expected to be able to minimize the conflict that has occurred so far. the pattern of social relations carried out in the process of village government must be based on positive legal theory or pure legal theory (the pure theory of law), which is a positive legal theory but not a positive legal theory of a particular legal system but a general legal theory. as a theory its main purpose is the knowledge of its subject to answer the question of what the law is and how the law is made. it is not a question of whether the law should be (what the law ought to be) or how it should be made (ought to be made). pure legal theory is the science of law (legal science), not legal policy (legal policy). positive legal theory (the pure theory of law) is one of the theories of positivism, which brings addresses if legal positivism responds to moral dialogue, values are over and the end when it comes to positive lawmaking. the law is obeyed not because it is acted well or balanced but because the law has been written and passed by the government. hans kelsen is one of the founding fathers of legitimate modern philosophy, whose thinking conforms to the ontological view of the reality of pluralist citizens, justifying the evidence of populism and equality. the philosophy of original law is the path that brings together sah naturalism with sah positivism, which introduces the latest concepts of basic norms; norms, hierarchy norms, and legal actions. kelsen explained that what law it is (only) and what law ought to be (should be) is something that should not be reduced to fact. alternatively, the opposite of something alone cannot be reduced to reality. something that cannot be reduced to what it should be. anything cannot be grown from proper and the opposite (an ought cannot be reduced to an is, or an is to an ought; so, an cannot be inferred from on ought, or an ought from an ins). dualism must also be 2 (two) things that are a kind of cut currency that cannot meet (the duality of is and ought coincides with that of reality and value. thus, no value can be derived from reality, and no reality from value). based on the theory of positivism above, it can be concluded that the law is based on a positive view, which is in the form of values and morals that support the formation of the law. based on the theory of kelsen above, in order to achieve village social independence in the tanimbar islands district, the village government, in this case administratively, must be able to make positive rules that can be implemented in every village community development program, this conflict and problem that occurs must be resolved by looking back at the rules that are able to accommodate social relations patterns that can accommodate all the interests of the village community including in it. the interests of indigenous community elements, in order to support social relations patterns based on positive laws made by the government, the pattern of social relations should aim to make the lives of rural communities happy as stated in the theory of benefits according to jhon stuart mill. 663 according to john stuart mill, "benefit is utility is happiness for the greatest number of sentient beings". happiness is a guideline for everyone to act so that as many beings as possible feel happiness. if there are 2 (two) kinds of deeds, choose the result which will be happy people in more significant numbers. the purpose of this stream is to achieve as much pleasure as possible, both quality and quantity. the measure in action is the happiness of others who are as many as possible. departing from mill's view, the tanimbar district government should, when making positive laws then it should aim to make the village community happy as a whole. this means that every rule must also accommodate the interests of indigenous elements so that in its implementation, there is no conflict that leads to the division of village communities which results in the inhibition of the village development process. in the process towards the social independence of the village, based on the secondary legal theory affirmed about the customary law rules that must be used as a benchmark in the construction of village communities, this means that the village government in tanimbar islands regency must see every potential of customs and cultures that already existed before the existence of the village, various customary relics both physically and in writing should be used as a benchmark for the future to make rules in the process of village development towards self-sufficient. social realization independence of the village. the independence of a village can be achieved if it has a cooperative relationship between elements of indigenous village communities and elements of village communities administratively to have a strong commitment to making changes to the dependence provided by the central government by empowering existing human resources capabilities and utilizing the potential of the village. based on the theory of expediency affirmed by mill, the village government should administratively be able to invite elements of the customer community to jointly build the village for the most significant amount of happiness together thus, there is no unilateral interest, but everything is based on mutual benefit and happiness that has an impact on the village as the original autonomy will be increasingly visible so that the dichotomy of the village government that has been built so far is just a relationship. coordination and not being on the bottom foot in the decentralization of the area. the participation of village communities both customarily and administratively is a supporting factor in realizing village independence in tanimbar islands regency. related to empowerment, some of the most important priorities that can be done by village community institutions in tanimbar islands regency are as follows a. preparation of the tanimbar islands village customary ranperda, b. the needs in the human resources quality education are productive, competitive, nutritional needs, as well as physical facilities and infrastructure as needed to be met, c. local wisdom and preservation of institution d. decision-making in development includes the participation of indigenous village community institutions and administration. to achieve maximum village independence in the tanimbar islands, the village government in the tanimbar islands regency must often initiate activities such as those carried out by the sumberpasir village government of the district of malang regency, which carries out activities to increase the participation of village communities in this case carried out thoroughly by also presenting all elements of indigenous peoples to do joint service work in cleaning the village for every time. specified, there is a village race by presenting every potential or wealth of customs and culture of each existing village, and also conducting village development deliberations carried out by presenting every element of indigenous society. empowerment is the process of providing power and ability to anyone who does not have optimal power with the aim of increasing their strength and ability to be able to carry out their lives independently. as for the cold targets achieved in empowerment first, the liberation of them from behind by getting out of the snare of poverty and poverty. this goal will be related to the problem 664 of primary needs in the form of food-board clothing and on the health aspect. meanwhile, the second goal is to strengthen the position of rural communities in the socio-economic order as well as power at a greater level. as for achieving these goals and objectives, the community must be used as a subject or perpetrator and no longer an object in village development efforts. this is what makes sajogyo say various proposals and proposals of village communities as one of the foundations in the village development program both from the local, regional, and even national scale. the task of this distinction is to provide facilities for conducting studies on various existing problems, meeting needs, and utilizing opportunities to solve problems in the village. from here the community must be involved in every program so that the community understands the root of the problem correctly to various effective ways to solve the problem. proper collaboration from government programs with the participation of village communities can increase village development's success to stimulate the process of creating self-sufficient or independent villages. the goals achieved in village empowerment are village communities, where they become a forum for village communities, both individuals and village communities in a community. purnomo explained that this empowerment is a method that is done to develop the potential and strength of the village in the local community by approaching the community so that the community wants to participate and learn together. meanwhile, the target of village renewal is the existence of entities that collectively have a higher economic-political relationship with village actors and other structures. aspects that must be emphasized are the right strategy, empowerment, approaches and planned processes based on local communities based on local capacity so that they can become a framework in the target of renewal to realize village independence. realizing village independence requires a severe and sustainable, comprehensive and participatory strategy and the community's efforts to reaffirm the village's existence of the village one of the manifestations of village autonomy that can stand independently. the village has problems and dependents that are quite heavy, so it requires the community's participation in the village construction. to realize an independent village with a prosperous community does not always require structuring aspects of the government but also matters related to regional problems, daily life and prevailing customs, regional potential, social, institutional readiness, politics and rural economy. the strategy in the sociological perspective is to empower the people of that village to support the realization of village independence by increasing the participation of village communities so that they can find and utilize the potential of the village owned and solve the problems in the village. the concept of empowerment is aimed at finding new alternatives in the development of rural communities. thus, it can be seen that the empowerment of village communities is primarily determined by the strength of the community individually or in social units. if the citizens have been able to achieve the common goals achieved from their independence, then the citizens must be able to carry out other empowerments with their efforts armed with the knowledge and skills that have been obtained so that they can achieve village independence without outside support. 2. village political independence legal basis. in law no. 6 of 2014 concerning villages, it is explained that indigenous villages and villages or so-called by other names, hereinafter referred to as villages, are units of legal communities that have territorial boundaries that are authorized to regulate and manage government affairs, the interests of local communities based on community initiatives, origin rights, and/or traditional rights that are recognized and respected in the nkri system of government. next in pp number 47 of 2015 concerning village government which regulates the "implementation of government affairs and the interests of local communities in the system of government of the unitary state of the republic of indonesia. the village government includes the village government and the 665 village consultative board (bpd)". village government, referred to by another name, is the village head and village device as an element of village government organizers. the independence of the village politically can be reviewed starting from the process of recruitment/fostering the apparatus, accountability of the apparatus, independence of making policies, community participation/embodiment of political rights, freedom of expression of the right of customs and origin of the village. in the scope of the village, political independence is interpreted as an idea and local emancipation related to the arrangement and management that arises even though there is no state interference. for example, although there is a state presence, the impact is not so real in developing the potential to impose its will, the central political initiative is believed to cripple local initiatives. therefore, political independence can be equated with the meaning of local emancipation. according to anwar, local emancipation requires recognition from the state for the development and welfare of the community that has been achieved. from there, the state is able to act as a facilitator in local institutions and community communities so that it can replace the imposition or can develop emancipation to be much more widespread. village political independence supporting theory. currently, when viewed in terms of quantity or quality, the government apparatus's condition is quite limited. the review of the weak village government structure also has the potential to be an obstacle in community service and improving the performance of the organization. for example, if the administrative affairs of the village government are neglected for example, in the socialization of un operations, including the preparation of late apbd, it will be more difficult for the government to complete its responsibilities. thus, the success of achieving village independence is also getting weaker. this is what makes the village government often rely on the structure of the government that is higher. the theory that can be used to realize village political independence in tanimbar islands regency is the theory of independence affirmed by koentjaraningrat which states that independence is a reason composed to produce different behaviors or actions in each individual. thus, this independence is a concept that is closely related to the social and cultural values contained in the community. there are two groups of people, namely those that uphold the independence of western culture, but some are guided by the social interaction of eastern communities, which is referred to as an interdependence culture that is different from the theory of independence or participation theory, which becomes the basis in an effort to realize political independence in the village sphere. according to suryono, participation is the participation of the community in the village development process, participating in the implementation of village development even and also benefiting and enjoying the results of development. to achieve the success of this development, it is necessary to have an initiative and creative society that can grow from the existence of selfawareness and as a form of human responsibility in community life to form participation. according to suryono, there are several details to participate, namely: a. participation has the meaning that is carried out is part of the joint effort carried out shoulder to shoulder with the national community and the devil of water to make development for the future; b. participation is also interpreted as a form of participation of citizens in achieving common goals despite having a different backgrounds and beliefs but all communities carry the same responsibility to advance the future and realize various expectations of the nation; c. this participation is also included in one aspect of planning and implementing development but also as one of the contributions to fostering human values and ideals for social justice; 666 d. participation in the development process is interpreted as an effort to stimulate development in accordance with humanitarian aspects, then guided social and national justice can also maintain the preservation of nature as a human living habitat for future generations. furthermore, according to slamet, the concept of participation if associated with the development of a democratic society has 3 (three), namely political participation, social participation and citizen participation. according to slamet, three things will be presented, namely: a. political participation will tend to the influence and position of the people's representatives in government institutions compared to the active participation that exists in the process of government itself. b. social participation is participation where it is considered an outsider in the development process and aims to strengthen learning and social mobilization. the purpose of this social process is to be used as a vehicle for community involvement in learning and social mobilization, no longer in public policy. c. citizen participation tends to be the active participation of the community in the decisionmaking process of institutions and governments. thus, there is concern from all forms of community participation in policy formulation and decision-making. the village government in the tanimbar islands regency must also be able to understand the principles described in the leadership theory put forward by malayu s.p hasibuan, namely leadership is a method to lead and influence subordinates to achieve organizational goals by increasing productivity in the same way. this leadership is an ability possessed by the leader who is able to exert influence on others so that it behaves according to the direction of the leader, which is the difference between leadership and social processes. according to soekanto, leadership is defined as a relatively complex relationship of the obligations of specific individuals and organizations/entities. this leadership includes the social process of covering all the behavior of a person and body that initiates movement in society. furthermore, leadership according to handoko is an ability possessed by the figure of the leader to exert influence to others according to the goals and objectives to be achieved. furthermore, according to wirjana and supardo, leadership is a complicated process in influencing others to achieve specific missions, tasks, goals, and goals. leadership is an attempt to direct others to achieve a specific goal. leadership is also referred to as the relationship of mutual influence between leaders and subordinates. although difficult to conclude in general, this principle of leadership is related to one party that can influence the behavior of the other party in order to achieve specific goals. however, not everyone who is able to influence others in achieving the goal is called a leader. kartono argues that leadership is considered as a matter of influence and relationship between leaders and followers that can appear and develop as a result of interactions carried out. while ordway tead in kartono found leadership is one's effort to influence others to be willing to work together in achieving the goals to be achieved. according to danin leadership is defined as all behaviors carried out by individuals and groups in coordinating or directing individuals and groups that are members of it so that they can achieve the goals that have been confirmed before. furthermore, sulistiyani said that leadership can run smoothly and successfully to initiate an organization if the leader has qualified leadership abilities. the ability of this leader is very influential in the effectiveness of the leadership process possessed by a person. realization of village political independence. it is known that the personal reality of government officials is limited when viewed from quantity and quality, so it is less effective when used to accelerate village development. the number of village government officials is still limited and the quality is not good enough, so it has a significant effect on the implementation of government and development. village government management must also have leadership 667 capabilities because it will affect the implementation of village-level government. the village government must be able to be compact where the existence of this village institution can be a challenge and obstacle for the village government in an effort to organize village governance and development. if there is a change in the structure and institutional function of the village apparatus, it raises the opportunity for tenuous solidarity in the village government internally. thus, this poor management will be difficult to achieve village independence. for example, the village government is often stuck on internal problems between government officials when managing assets and the potential to be developed in the village. leadership style can also be a new problem in the implementation of government at the village level. for example, in the formulation of development planning is often found dominance where the reality of development projects is only planned by a small number of elite individuals in the village. even the formulation and implementation of policies also often involve only certain people even though there are still many other people who have adequate abilities but are not considered. a village head is appointed and elected by the regent on behalf of the governor of the elected candidate based on the most votes. meanwhile, the village secretary, the village head, and the head of community affairs were not involved in the process. this village secretary is usually appointed by the regents of various proposed candidates and then will be decided from various subdistrict head considerations and selection data. the same thing was done to the appointment of the head of the hamlet and the head of affairs. in the selection of the village deliberation board, the community is also not involved because it is only authorized by the village head along with community leaders in the village concerned. the village head and village secretary obtained positions (ex-officio) in the lmd. from the other side, the horizontal relationship with the village government is indeed not running optimally. bpd is known to be unable to be a good bridge between the community and the village government. changes in the recruitment patterns and functions of bpd continue to occur, making bpd's role as a representative of citizens even weaker. the role is limited, so bpd is not able to accommodate people's political rights. bpd is considered to have a less than optimal role because it is not able to carry out its duties and functions in village government properly. bpd should be able to contribute to efforts to increase independence in the village, but it turns out to experience various obstacles such as character, system, culture, or even certain busyness so that it cannot be a bridge for the community to the government. the existence of these complex problems makes bpd institutions function not optimally, plus bpd institutions are no longer dominant as when law nomo 22 of 1999 was still in force. for this reason, bpd has not become the right vehicle for the community to participate in voicing their political rights actively. the existence of this limitation also makes people's apathy behavior in bpd. based on the observations of policy drafting pratik that has occurred, it is obtained the result that the process is dominated by certain elites only. at regular monthly meetings, the lower community is still involved but is not substantially involved in the strategic planning process of village development or the preparation of various policies. this is because in addition to the dominance of the elite, it is also because of the lack of enthusiasm of society to be involved in the process. communities tend to participate more often directly in the development of rt / rw level areas where it may occur because villages lack power in development financing. bpd's less than optimal duties and functions will have the potential to weaken further the position and position of the village government which also makes the village government can be easily intervened by outsiders. one of them is about accountability to the village, where according to the 2004 law no. 32, the village head is responsible to the people who in delivering procedures 668 and procedures for accountability to the regent/mayor through the camat. the village head only gave an accountability statement to the village consultative board (lkpj). in the above rules, the village head has a responsibility to the people through bpd and then submits a report related to the implementation of his duties to the regional head. this greater responsibility to the government can be regarded as a reduction in village sovereignty which is further aggravated by bpd's failure to bridge communities and governments. the impact is the disconnection of the village government at the root of the community in certain parties which makes the village government dependent on the supradesa government on other parties. if it has happened, then the process of village independence will be difficult to achieve. as the task of bpd function decreases, the spirit of village independence is also reduced. the implementation of these rules is actually less effective, considering the origin of the village and the customs owned have slowly disappeared. the opportunity to maintain and preserve the right of origin of the village and village customs is still wide open. village restrictions in the law also mention that the village is a government administrative unit with the lowest structure and has the right of autonomy based on origin and customs. in pp no. 76/2001, it is stated that the local government is obliged to recognize and respect customs and customary institutions in its territory as intended by uu tahun 1999 no. 39 on human rights. local governments can establish various policies in an effort to preserve, empower, and develop customs and customary institutions in each region. one of the ways that need to be implemented by the tanimbar islands village government to achieve village political independence can be done by modeling the government process that takes place in the village of mbengan east manggarai ntt regency. in general, the mbengan village government runs the village government responsibly. villages own perdes rpjmdes, rkpdes and apbdes documents. villages conduct village deliberations to discuss strategic matters, including designing development and empowerment activities. the preparation of rkpdes and apbdes refers to village deliberations. proof of activity is supported by event news and attendance lists of activity participants. each completed the activity, in each stage, accompanied by the absorption of village finances, the village government is administratively responsible in the form of village finance lpj documents. this report was submitted by the village government to the district and district governments (community and village empowerment office). the content of the activity accountability report is in the form of a description of activities, the field of activities, the volume of activities, the timing of the implementation of activities, the implementation of activities, rab, the realization of budgets, and beneficiaries of activities and the like. budget absorption for cashintensive work (ccp) is also included according to the rab. to support the implementation of village government-village financial managementwell and administratively responsible, the village has a guest book, general cash book, bank book, tax book and auxiliary books. the implementation of the mbengan village government in manggarai can be accounted for in accordance with the conditions of managing village development and empowerment activities. the village government also often evaluates internally the activities that have been carried out, in addition to being carried out situationally by the district and district governments. in addition, the village government has data such as population data (number of residents), poor families, the profession of each family, education data, recipients of assistance for every program that enters the village, raskin recipients, community groups, village assets, road segments that are the authority of villages and districts and other village data. in addition, what must be exemplified by villages in the tanimbar islands regency towards political independence is the process of planning village development involving the community involved in musdus, musdes and musrenbangdes to convey aspirations and propose development activities in mbengan village. the deliberations are usually 669 attended by related parties such as the sub-district government, professional assistance personnel (tpp), bpd, community leaders, women leaders, youth leaders, pkk, village community institutions, health workers, and others. in connection with the deliberations, many villages said that the level of participation of women in village deliberations was very low, even far from the element of proportionality when compared to the participation of men. the presence of women is very unrepresentative. while the dominance of men is very strong. related to the implementation of musrenbangdes, there is a perception of some people that musrenbangdes are just routines and annual planning ceremonies because there are many development proposals from the previous few years, even always proposed almost every year, often not realized. whereas some proposals, such as the construction of roads, irrigation canals, and bridges, are always a priority for proposals every year. in the implementation of village development, many villagers are involved. the implementation system of self-management development provides an open space for the participation of citizens. thus, they can obtain economic empowerment from the results of the cashintensive implementation system (pdt). people are employed and paid cash wages. in addition, the community is also involved in enjoying social and economic services from the village government, such as posyandu services (pmt of toddler babies, pregnant women and the elderly), receiving raskin assistance, pkh assistance, livestock assistance, unlivable home rehab, latrines construction, and appropriate technology training. the concept of participation is also realized through the involvement of residents in maintaining the care and maintenance of development results in the village. in this context, the people of mbengan village take part in maintaining and maintaining development results as village assets such as maintaining road assets, clean drinking water, village offices, posyandu, paud buildings, and village sports facilities. these assets are maintained and maintained by the community after the handover village deliberation (mdst), resulting from the work of the activity implementation team (tpk) to the village government to be officially then handed over to the community to be enjoyed, utilized, maintained, cared for and maintained. this deliberation is also beneficial for the village community to evaluate the strengths and weaknesses of the implementation of development in the village. 3. village economic independence legal basis. the presentation of article 18 of the 1945 nri constitution (before the change) states that "in the territory of the state of indonesia, there are approximately 250 zelfbesturende landschappen and volksgemeenschappen, such as villages in java and bali, nagari in minangkabau, hamlets and clans in palembang, and so on". these areas have an original arrangement and thus can be considered areas of a special nature. the republic of indonesia appreciates the existence of those certain territories and all the state rules about these areas can remember the rights of the origin of the territory. thus, its presence must be recognized and guaranteed its survival in nkri then article 18 uu of 2014 no. 6 concerning the village is said to be the authority of the village to cover authority in terms of village community empowerment, implementation of village development, and implementation of village government. in accordance with customs, community initiatives, and the right of origin of the village. in addition to this, the village has an obligation to advance the economy of the villagers, provide general welfare and make the villagers subject to development that is directly related to the implementation planning and the utilization of development. in empowering the village economy, thus the village head carries out village government on the basis of prohibitions, obligations, and authorities, based on the principles of implementation of village government listed in law no. 6 of 2014 concerning village article 24, among others: a. orderly administration, 670 b. legal certainty, c. openness d. orderly public interest, e. professionalism f. proportionality g. efficiency and effectivity, h. accountability i. participatory j. diversity. k. local wisdom independent village is an assessment from the ministry of villages through the regulation of the 2016 law number 2 on the building village index (idm), idm aims to evaluate the results of the achievements of the village fund. idm as a measurement of the level of village development developed by the directorate general of village community development and empowerment (ppmd), ministry of villages, pdtt. village independence is not the solitude of the village in running and living its affairs. village independence recognizes politics with the dimension of justice in the context of the relationship between the village (as a local entity) with the supra-village power between the center and the greater region. the village has the potential to become an independent village has several things that are supporting factors, namely: a. has the potential of sda, b. have hr potential, c. has great potential for facilities and infrastructure d. have the ability to meet the needs in the village and some that can be sold out of the village, e. has a prominent product specification that is based on the typology of the village, f. have a below-average poverty rate of villagers, g. there is significant participation and public awareness in optimizing the potential of the village, h. have many institutions, i. high levels of women's empowerment in socio-economic activities, j. have a driving figure or innovator and eligimatizer who has a significant role in society, k. there is a high public awareness of the environment. village economic independence supporting theory. economic independence has the meaning of a village's ability to maintain, optimize and manage the assets and natural potential owned by the village. this is usually a solution to the state problems that occur, which usually takes the form of sda management solely for economic growth. therefore, the village became a pioneer in the sustainable management and utilization of sda. sustainable sda management and maintaining the balance of nature to remain sustainable have an influence on the sustainable welfare goals of the community and village. a significant role in the strategic planning process of village development in tanimbar island regency was moved by the regent of kepulaun tanimbar regency by seeing the potential of the sda owned. one of the capitals in creating an independent village is to have a relatively good economic status where these economic characteristics can affect the arrangement of the village environment. this exemplary level of the economy will encourage self-help in higher society. with adequate community capacity, it can stimulate village development even though assistance from the government is still limited. related to the potential and income owned by the village, the existence of a limited village pad significantly affects the independence of the village in the village government is no longer accessible in organizing government and development if pad does not support it. in terms of 671 finances, the village will depend on the top government, so the village government is not able to meet the needs of the residents to the maximum. however, the allocation of funds is usually based on the provisions of the top-level government as a funder. the potential of the village is strongly related to its independence of the village. the level of soil fertility, geographical area, transportation access, water source potential, the existence of village assets and other economic potential that can be an income for the community/village is very influential for community independence and village independence. the local potential is referred to as essential for rural communities, both physical and non-physical, that can improve the socioeconomic life of the community and must be managed properly. this community empowerment can be a way for the local potential to be more effective and have the power to advance in a better direction. the potential of the tanimbar islands village government is carried out by mapping local asset-based potential. assets are a leading indicator of success in village development in a structured and systematic manner. one of the assets that can be developed is social capacity in the form of resources owned by the village community, political capacity, leadership power, and bureaucratic management arranged more professionally, this indicator is the key to achieving independent villages in tanimbar islands regency. the potential of the tanimbar islands regency remains a potential if it is not optimally empowered to realize village independence. some of the potential villages owned by tanimbar islands regency are as follows: a. geographically tanimbar islands regency is the most remote island bordering australia, so the sea has the potential to be developed. marine potential can be developed by improving fishery infrastructures such as fishing vessels, fishing gear and fish processing technology. b. the potential of seaweed cultivation is a very potential economic sector, as evidenced by the main activities in the tanimbar regency sector. seaweed cultivation is a product of the fisheries and marine service's productive economic activity program, while the potential and resources of welfare in the tanimbar islands regency have not been worked out. to realize the economic independence of villages in the tanimbar islands district, the village government should be able to implement the meaning of the accountability theory theory affirmed by miriam budiarjo, who tried to provide a definition of accountability as the responsibility of the parties who mandate to rule from the government to the citizens who give them a mandate. accountability has the meaning of accountability by creating supervision by distributing power to government agencies to reduce the accumulation of power while conducting supervision together. accountability is the obligation of a person or organizational unit to account for the management and control of resources and the implementation of policies that have been submitted to him in order to achieve the goals that have been set through periodic accountability. furthermore, hughes in joko widodo asserted that government organization is created by the public and to be accountable if, that is, government organizations that are made public need to be accounted for to the public). the government apparatus will be charged with the obligation to be the person in charge of all actions and policies that have been established. thus, the government must provide accountability for its attitudes, behaviors, and actions to the people in organizing and carrying out government functions. indonesia is also considered a country of law that strongly supports recognition of the principles of supremacy of law and constitutionalism, which states that the state of law must be all aspects with the doctrine of the rule of law, thus the law. having the highest position in the legal equation and the principle of legality in dealing with various practices, sedarmayanti said accountability is interpreted as an obligation to provide accountability and explain the performance and behavior of an organization to the authorities to be held accountable. thus, this accountability is a transparency of the programs and policies that have been implemented. this accountability is not only responsible for the different results obtained in the field but also for 672 all government actions, including consideration of aspects of values in society. kumorotomo further said that accountability is a measure of government activities towards public services that have been adjusted to the norms and values that apply in the community and then review whether the public services that have been carried out can accommodate the needs of the community in real terms. realization of village economic independence. establishing a village business entity is another way to improve the economy of the community. setting up an institution and running a business is not an easy task. therefore, cooperation between the government and rural communities is needed. cooperation and unity in rural business management will bring benefits in the form of income. the existence of village business entities will reduce poverty and create jobs. rural enterprise management (rvm) is the foundation that allows the village community's economy to move by utilizing the potential of the village in the form of natural resources and human resources. the economy will run well and employment opportunities will be open to the community through the existence and management of village-owned businesses. in addition, it can also help achieve village independence so that the recession that always looms over the village will disappear. the establishment of village-owned enterprises is closely related to the purpose of village government in carrying out government programs, including providing an understanding through communication and learning about rural business; b. conduct discussions in the village, discuss rural business; c. formation of rural social business enterprises d. conduct feasibility studies focused on intermediary companies, joint ventures, social enterprises, financial and commercial enterprises and leasing companies in terms of technical and technological issues, then management and human resources, finance, socio-cultural, economic, political, business environment and environmental environment, legal aspects of the company and aspects of business planning; f. develop strategic partnerships between rural and other village companies or cooperation with the private sector, public socio-economic organizations and donor institutions f. run various types and forms of financial ventures and joint ventures focused on rural ventures. in realizing village economic independence in tanimbar islands regency, based on the comparison of villages that have been discussed in the chapter iii section of this dissertation, the pattern of economic improvement run by the bongki lengkese village government of sinjai regency can be used as an example and benchmark for the village government in tanimbar islands regency. in organizing the government process, the bongki lengkese village government prioritizes the accountability aspect. this is evidenced in the financial management process that has been relatively accountable. the funds allocated by the government to bongki lengkese village are expected to help its development. however, the development of bongki lengkese village itself requires good governance that is in line with the principles of good governance, including accountability for budget management which is divided into two aspects, namely 1) clear and complete rules, 2) effectiveness of supervision and comprehensive, and aspects of staffing management, 3) competence of devices and village heads; and 4) competence of village companions. sinjay regency is one of the areas that receive funds from the village apbd, which is then distributed to each sub-district. among others are north sinjai regency, east sinjai regency, south sinjai regency, central sinjai regency and west sinjai regency. the rural potential is almost the same. that is, most of the territory is agricultural land. especially in east sinjai district, and more specifically in bongki lengkese village which is one of the expansion areas of kampala village located near the district capital is very helpful in the implementation of village development programs. according to riskasari, the village funds of 1.5 billion received by bongki lengkese village in 2016 are the main concern for the community including village officials. this has a good impact where the condition of bongki village is slowly starting to improve in terms of infrastructure and 673 community economy. from this, it can be concluded that the standard of living of the community is also sufficient which then raises concerns about the koruspi case that may ensnare the village head intentionally or unintentionally, for example because it does not know related to the budget management mechanism and the existence of budget accountability that has been obtained. according to kurniawan, "bongki lengkese village development actor collaboration is a collaboration between development actors, namely the village government, communities and business groups in the village to realize independent villages". actually, many villages have begun to pioneer village independence first without waiting for intervention and initiation from the supravillage government. this is the reason for local innovations that strongly support the concept of village empowerment to realize village independence. according to riskasari, "collaboration of development actors on the implementation of several independent villages, indicators observed in bongki lengkese village, east sinjai district, sinjai regency" is; a. have socio-economic resilience and the ability to survive independently and the community in the surrounding village. efforts to increase the socio-cultural and economic resilience of rural communities are realized by maintaining social unity as a form of national resilience. the trick is to increase the strength of village communities with cultures that have grown into local wisdom in the form of customs, cultures, and traditions that can trigger movements, initiatives and active participation of village communities in developing the assets and potential of villages to achieve mutual prosperity. for this reason, good collaboration and cooperation are needed from development actors so as to strengthen the spirit of cooperation in order to improve economic aspects for the community and succeed in village development in bongki lengkese village. b. independent in many aspects, ranging from the availability of energy, food, electricity, etc. regarding village independence, bongki lengkese is included in the independent food category. even so, the community has not been fully independent in meeting the family's food needs, even though some agricultural products have been sold out of the province. thus, the people in this village are quite independent because they can already use agricultural products for daily food needs. meanwhile, energy and electricity it has not been called the independent stage. this is because the role of technology and human resources have not been qualified, so electrical energy cannot be available independently. c. able to be an economic cog for the surrounding area. a village is referred to as an independent village when it is able to move the economy of the surrounding community. in other words, the village is able to stimulate and conduct empowerment programs while facilitating various village programs to increase the economic growth of the community through partnerships with other development actors. bongki lengkese village, although not yet included in the category of independent food, in recent years has shown symptoms of economic growth in agricultural products in the form of chili production that continues to increase. then there are several types of bumdes businesses that are known to be able to stimulate the welfare of the community. thus, bongki lengkese village although a small village that is generally livelihood farmers but the village government is able to manage village finances so that the economic level in bongki lengkese village is included in the independent category, this should be the motivation for the village government in tanimbar islands district to be able to improve the village economy towards independence that becomes the dream of all villagers in tanimbar islands regency. 674 conclusion the arrangement of villages in indonesia has existed since the dutch and japanese colonial periods. the law was made after an independent indonesia that can regulate exclusively and independently. the law includes: law of 1948 no. 22 on the subject of local government, law of 1957 no. 1 on the principles of local government, law of 1965 no. 19 on praja village, law of 1974 no. 5 on the principles of government in the region, law of 1979 no. 5 on village government, law of 1999 no. 22 on local government, and the 2004 law no. 32 concerning local government as long as it concerns the village starting from article 200 to article 214 and most crucially the regulation of the village in the 1974 law no. 5 with the politics of village decentralists law uniformed, the law has a function as a government social control so that indigenous villages are eliminated based on the policy of equality and uniformity. reforms also brought many changes, including the state of democracy law. the local government system also changed from centralistic to desentralistic after the constitution was amended to put decentralization on regencies or cities. the implementation of regional government is regulated by the 1999 law no. 22 which also contains arrangements on village government. arrangements about the village are directed to obey the will of the constitution which means "recognition" which is respect and recognition of indigenous legal units that are in accordance with the principle of origin, considering privileges, in accordance with nkri and civilization. the enactment of the village law in 2014 no. 6 gives hope for the emergence of indigenous villages as the realization of constitutional promises in accordance with article 18b paragraph (2) and article 28i paragraph (3) of the constitution (amendment) which states that the state respects and recognizes the unity of indigenous peoples and traditional rights stipulated in the law. implementation of the village law on the implementation of village government in tanimbar islands regency has encouraged every village device to carry out its main duties in accordance with good governance, transparency and accountability and has succeeded in increasing the village status index where no longer found villages are very left behind and most have become developed and independent villages. after the village law was enacted by many villages in tanimbar islands regency, many villages succeeded in developing their potential as mandated by the village law. however, the implementation of village government has not run optimally because there are still various problems and obstacles to implementing the village law including: a. problems with less-than-optimal human resources b. less qualified assistance and the role of supra-village governments such as districts are still not optimal, so it becomes an obstacle for villages to develop their potential and resources. c. the budget for village development is still minimal because, generally development funds come from proposed programs at the district and central levels. while the village development funds that come from internal are few and come from village wealth and village business results where they have not been able to meet the needs of village development. the supply of village development funds from the upper-level government is also insufficient for village development interests or government spending on villages. d. independence is seen in development planning deliberations (musrenbang), where the village provides specific proposals and aspirations for the benefit of village development. in fact, in his execution must continue to be patient because he waits for affirmations from the district government so that the interests of the village can be funded. this means that the village is still dependent on financial support from the upper parties. realizing village independence through the implementation of village government both administratively and customarily is the management and structuring of aspects of village government, but also related to regional problems, regional potential, daily life and customs, social 675 institutional readiness, politics and rural economy. empowering village communities that are considered a method to achieve village independence, including through the active participation of village communities to explore and develop the potential of the village and solve problems in the village. the concept of empowerment is aimed at finding new alternatives in the development of rural communities. references adisasmita, r. 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(2005). kepemimpinan dasar-dasar dan pengembangannya. yogyakarta: cv. andi offset. yunias dao, building an independent village, detiknews, may 23, 2018, downloaded from https://news.detik.com/kolom/d-4034695/membangun-desa-mandiri https://doi.org/10.26858/jiap.v8i2.7880 https://doi.org/10.1093/acprof:oso/9780199227952.001.0001 https://news.detik.com/kolom/d-4034695/membangun-desa-mandiri 900 environmental sustainability: a major component of sustainable development volume: 4 number: 3 page: 900 907 islam md. ziaul1, wang shuwei2 1research institute of environmental law (riel), school of law, wuhan university, china 2school of law, shanghai university of political science and law, china corresponding author: islam md. ziaul e-mail: 3356015248@qq.com article history: received: 2022-07-12 revised: 2023-03-07 accepted: 2023-05-15 abstract: without embracing environmental sustainability (es), the universal concept of sustainable development goals (sdgs) cannot be achieved today. as an inseparable part of sdgs, es can help nations to fulfill the goal of agenda 2030. the world, particularly the developing countries, is now encountering several environmental problems, including carbon dioxide (co2) emission, hazardous pollution, climate change, global warming, floods, droughts, deforestation, excessive and less rainfall crisis, scarcity of food, water and other natural resources, misuse and overconsumption of natural resources, and loss of biodiversity. all these factors heavily impact our natural environment and cause irreparable loss. our study finds that with unsustainable socio-economic development, environmental degradation is rising worldwide. we argue that human activities in the name of development are the main reasons for destroying the environment and natural resources. in this study, we explore that despite taking significant initiatives by the united nations to engage the member countries to protect the earth from the above-mentioned environmental problems, these problems are still prevalent in many countries worldwide. our study finds that irresponsible human activities primarily hinder sustainable development progress, which is essential for present and future generations. in this article, embracing the environmental sustainability approach for all countries is necessary to ensure holistic, sustainable development. keywords: environment protection, natural resources, sustainable economic growth, un agenda. cite this as: ziaul, i. m., shuwei, w. (2023). “environmental sustainability: a major component of sustainable development”. international journal of environmental, sustainability, and social sciences, 4 (3), 900 907. introduction integrating environmental sustainability, a prerequisite for sustainable development, reduces the potential adverse environmental externalities related to climate change (opoku et al., 2022). several scientific reports show that unsustainable socio-economic development activities bring a mass level of environmental destruction. the natural environment is degrading in several ways: omitting carbon dioxide (co2), producing all types of pollution around us, over-consuming natural resources, cutting forests, deforestation, wildlife and biodiversity loss, droughts, heatwaves, floods, rising sea levels, and food insecurity. many scientists have warned that due to unsustainable human activities, the earth is increasingly moving towards environmental collapse, which may cause the extinction of the natural biodiversity and cause loss of human life (bradshaw et al., 2021; ripple et al., 2017; trisos et al., 2020). the co2 omission results from the climate change and global warming. because of the world's temperature rise, many lower-lying countries mailto:3356015248@qq.com 901 may have been submerged by the sea waters. however, under the paris agreement 2016, the member countries have pledged to reduce global temperatures below 2°c. the world population is increasing rapidly and narrowing our planet in all ways. the growing population produces more manufacturing products that emit more greenhouse gases, deplete groundwater, and cause topsoil loss. the shrinking of forests endangers the habitats of wild animals and poses severe threats to biodiversity. furthermore, using energy unsustainably also contributes to depleting natural resources. in addition, ineffective legal instruments, lack of long-term strategies to prevent and control environmental problems, and little interest in fostering conservation strategies also deteriorate environmental problems. there is a clear difference between environmental sustainability and socio-economic development in terms of sustainable development (o'neill et al., 2018; spangenberg, 2017; weber and weber, 2020). the tremendous economic growth in past decades has also brought several environmental problems. the environmental problems are more acute in the rising developing countries. although economic prosperity has contributed to eradicating poverty and improving social life, unsustainable development often attempts to degrade the environment and cause heavy loss of biodiversity and ecosystem. at the initial stage, many countries should have paid more attention to environmental sustainability. however, today, the world has responded to protect the environment, biodiversity and ecosystem. many governments have passed domestic laws, policies, and regulations from time to time to improve the environmental quality and conserve and preserve ecosystems under the guidance of the un sustainable development goals (sdgs) agenda 2030. the un 2030 agenda for sustainable development not only improves the life of humanity but also safeguards the earth (griggs et al., 2013; o'neill et al., 2018; zeng et al., 2020). therefore, there is no alternative to adopting environmental sustainability policy at all levels for the well-being of the population and the planet. in this paper, we seek the answer to the question of how the environmental sustainability principle with global sustainable development goals can be implemented to achieve the common goals for the betterment of our beloved earth? this paper aims to assess the importance of environmental sustainability in achieving sustainable development goals. methods the article obtained data from existing works of literature, un documents, resolutions, and reports. the united nations conference on the human environment (unche) 1972 report was consulted to understand the sustainable development concept with economic improvement. the world commission on environment and development (wced) 1983 resolution was reviewed that places the way for the prominent "our common future" report. the un report of the world commission on environment and development 1987 was reviewed, stressing the economy's and natural resources' sustainable increase. the un agenda 21 and agenda 2030 were explicitly undertaken for this study to evaluate the environmental sustainability approach to achieving sdgs. result and discussion integrating environmental sustainability and discussing sustainable development is meaningful in today's world. environmental sustainability and sustainable development are intertwined. indeed, protecting the environment and biodiversity is now considered an indispensable part of socio-economic development. the guidelines, agreements, conventions and declarative texts of international environmental law encourage sustainable development (magraw, 2006). the united nations conference on the human environment (unche) of 1972 showed 902 concern about the environmental impacts of developing states. the unche conference addressed environmental and sustainable development issues. the conference urged the states to adopt joint efforts with the people to preserve and conserve the human environment. the primary outcome of this conference was acknowledging the stockholm declaration, which put global environmental issues at the top list, particularly economic growth and its subsequent environmental impacts on developing countries. principle four of the stockholm declaration, illustrates that humans are responsible for protecting and wisely managing wildlife and its habitats, while principle five advocates sustainably using non-renewable resources and preserving them for future generations (unche, 1972). at the advent of the 80th century, the world sees growth in population, economy and environmental problems. general assembly resolution established the world commission on environment and development (wced) in 1983 (un, 1983), whose reflection was seen in commission's report entitled "our common future" in 1987 to assess the global environment. the report revealed that massive population growth and technological advancement were mainly responsible for degrading the environment and accelerating the exploitation of world resources. the report identified that national and international institutions have failed to deal successfully with the challenges to ensure equity for the coming generations. a more significant number of problems arise from inequalities in obtaining resources (un, 1987). so, it is inevitable to incorporate equity and environmental sustainability for sustainable economic growth. in order to address environmental problems and their correlation with other global problems, the un resolution 1987 of environmental perspective to the year 2000 and beyond has chalked out some perceptions to mitigate the problems including, protect natural resources from war conflicts; maintain sustained economic growth across the globe alongside improving world's environmental situation; eliminate mass poverty, as it is the leading cause behind environmental degradation and ensure an equitable proportion of environmental resources for all people; improve and manage of environmental constraints for worldwide sustained economic growth; incorporate environmental goals and actions while adopting national developmental policies; internalize and coordinate the environmental considerations into sectoral policies and programs to achieve sustainable development; make parties accountable who degrade the environment and will contribute to improving the situation; safeguard the wild species and adopt flexible environmental coping strategies with mass level awareness creation (un, 1987). the un report of the world commission on environment and development 1987 emphasizes economic growth and increases natural resources per the needs of present and future generations. following the previous report, the united nations conference on environment and development 1988 addresses growing environmental problems worldwide and emphasizes sustainable growth and development worldwide. the resolution says that it is necessary to create a global economic environment for sustained economic growth and development, and it is urgent to take sufficient measures for protecting, restoring, and enhancing the global environment. concerning the growing environmental degradation worldwide, the un conference on environment and development 1989 comes with several considerations to maintain ecological balance and protect the global life-support systems and collectively combat global environmental problems like climate change, ozone layer depletion, pollution of air and water at transboundary level, sea and ocean contamination, and land resources degradation, the resolution calls upon global, regional and national (un, 1989). the outcomes of the earth summit of rio de janeiro in 1992 inspired world leaders to adopt an agreement on the convention on biological diversity to meet the present needs and ensure a healthy and viable world for the next generations. this international legal instrument stipulates in 903 article 1 to conserve and sustainably use biological diversity and its components and equally share the benefits. the 1992 rio declaration on environment and development declares that human beings have the right to live healthy and productive lives in harmony with nature states enjoy the authority, by the national environmental laws, to exploit their natural resources within boundaries so as not to harm the environment or cause adverse environmental effects beyond of the territories (rio declaration, 1992). the rio declaration also emphasizes enacting effective environmental laws and fulfilling current and future generations developmental and environmental needs. the declaration further states that the states should provide sufficient support and cooperation towards indigenous people and other local minority groups with traditional skills and knowledge in managing the environment. realizing the threat to the environment and sustainable development, the dublin statement on water and sustainable development 1992 urges to stop the misuse of freshwater and land resources. the conference report stresses overconsumption, pollution, droughts and floods and urges us to take urgent action at all levels. the report sets four guiding principles, including effective management of water resources for sustainable socio-economic development; creating consciousness about successful water management among users and policy-makers; empowering women at all levels of water management, realizing the value of water resources, and making water affordable for everyone. benefits from implementing this recommendation were expected to eradicate poverty; reduce loss of life and property damaged by natural disasters like droughts and floods; conserve and reuse water in agricultural and industrial sectors including applying "polluter pays" principle; adequate water supply needs to be ensured for sustainable urban development, adopt new approaches like rainfed agriculture to save water; implementation of integrated river basin management not only provides safeguard to aquatic ecosystems but also protects from devastating fisheries, agriculture, grazing and corners the people who depend on these; integrated management plans need to be endorsed to resolve transboundary river or lake basins dispute with the help of international agreements; and for effective integrated water-resources management, the governments need to be improved in capacity building in terms of institutional, legal arrangements and raising awareness about water resources management (dublin statement, 1992). due to growing human and economic activities on land resources, the 1992 united nations conference on environment and development: agenda, 21 of chapter 10, focuses on the sustainable management of land resources through an integrated approach. agenda 21 also addresses the role and functions of trees, forests and woodlands in combatting deforestation; managing fragile ecosystems like arid lands, deserts, mountains, wetlands, islands, and coastal areas from desertification and drought; sustainable development of mountains for water, energy and biodiversity; fostering sustained agriculture and rural development for the growing number of the world population; conserving biological diversity and sustainable use of biological resources for the promoting human development; rationally use and development of the oceans and seas and their resources and imply an integrated approach to manage water resources sustainably (un conference on environment & development, 1992). lessening the effects of drought in fewer rainy countries or regions and combatting desertification, the copenhagen declaration 1995 urged countries to ratify united nations convention to combat desertification. to emphasize holistic and equitable social development, paragraph six of the copenhagen declaration stipulates that: "equitable social development that recognizes empowering the poor to utilize environmental resources sustainably is a foundation for sustainable development. we also recognize that broadbased and sustained economic growth in sustainable development is necessary to sustain social development and social justice." (copenhagen declaration, 1995) 904 environmental sustainability aims to lower human environmental impacts and promote the conservation of natural habitats. the 2000 un millennium development goals (mdgs) 7 focuses on ensuring sustainable development. it addresses greenhouse gas reduction, strengthening collective efforts for forest management, conservation and sustainable development; complete implementation of the convention on biological diversity and convention to combat desertification for tackling drought and desertification and implementing sustainable water management strategies for reducing unsustainable exploitation. the 2002 un plan of implementation of the world summit on sustainable development pledges that for global sustainable development, it is necessary to foster sustainable consumption and change unsustainable production patterns following the rio principles. it urges countries to improve sustainability knowledge while exploiting resources and conducting production processes. it also prescribes a halt to environmental degradation in the name of unsustainable economic growth. realizing the importance of ecosystems on human life and the economy and for sustainable development, the plan advocates for protecting and managing our natural resources in an integrated and sustainable manner. simultaneously, it asks for adopting effective strategies with target settings to curb natural resource degradation and expand cooperation to minimize air pollution, acid deposition and ozone depletion at local, national, regional and global levels. incorporating sustainable forest management will reduce deforestation, biodiversity loss, and resource degradation and improve food, water and affordable energy. the 2012 united nations conference on sustainable development (uncsd), rio+20, reflects the 1992 rio conference. the conference parties agreed to implement the green economy tool for sustainable development (bartelmus, 2013). the conference brought a non-binding document called "the future we want", in which the states were asked to reaffirm their political commitment to sustainable development (mahbub, 2016). in order to achieve sustainable development goals, it calls for holistic and integrated approaches. these approaches will create a good path for humankind to maintain balance with nature and restore the ecosystem's health. it also reaffirms intensifying universal environmental governance for balanced, sustainable development. in 2015, the united nations came up with "transforming our world: the 2030 agenda for sustainable development". the un agenda 2030 for sustainable development set 17 goals and 169 targets. to conserve and sustainably use oceans, seas and marine resources, the agenda 2030 articulates to reduce all kinds of marine pollution by 2025; for a healthy and productive ocean, sustainably manage and protect marine and coastal ecosystems by 2020; to restore fish stocks by 2020, effectively regulate illegal, unregulated, harmful and overfishing and stop providing subsidies that hinder fish production; to conserve coastal and marine areas as lowest 10 percent according to domestic and international law by 2020; enhance scientific knowledge for ocean wellbeing and marine biodiversity; speed up the conservation process of oceans and their resources and sustainably manage them according to international law of the sea. to protect, conserve and promote terrestrial ecosystems, sustainable forest management, halt land degradation and biodiversity loss, the un agenda 2030 propagates that by 2020 to ensure the conservation, restoration and sustainable use of mountains, forests, wetlands and drylands consistent with international agreements; by 2020 sustainably manages forests, halts deforestation and increases afforestation and reforestation around the world; protects the land from desertification and restores degraded land and soil by 2030; conserves mountain ecosystems and their biodiversity by 2030; takes necessary actions to protect natural habitats, tackle biodiversity loss and protect the endangered species from extinction by 2020; ensures fair utilization of genetic resources; takes strict measures to curb the illicit wildlife trade; decrease the impact of invasive alien species on water and land ecosystems by 2020; for a holistic development integrate 905 ecosystems and biodiversity values into national level; increase global cooperation for wildlife poaching and trafficking and increase sustainable livelihoods for the local communities (un, 2015). international environmental law has procedural tools like transparency, public participation, access to justice, environmental impact assessment and so on (mahbub, 2016). these tools help better understand the relations between nature and humans to successfully implement sustainable development policies and laws (magraw & hawke, 2007). these tools' role and importance in decision-making at the national and international levels are significant. environmental justice addresses a safe, productive, healthy and sustainable environment for all people, particularly the vulnerable and lag-behind group of our society. the direct and indirect dependency of millions of people around the world on forests, biodiversity reservoirs, wetlands, pasturelands, carbon sinks and marine resources has urgently demanded to ensure equitable benefits for a smooth and stable sustainable development. living in a sustainable atmosphere has been considered a potential human right. several instruments already emerged to balance the exploitation and conservation of natural resources before the concept of sustainable development appeared on the global platform (virginie, 2012). since the formation of the united nations, hundreds of international instruments and treaties have addressed the biodiversity conversation, safe water resources, protection of the seas and oceans from marine pollution and strong initiative to reduce climate change. it is undeniable that there are criticisms against the sustainable development concept that this concept hinders the progress of developing countries since its principles do not apply to the developed nations in the contemporary world. the 2017 un sustainable development indicator framework for sustainable development goals (sdgs) progress showed less attention to international environmental agreements (un, 2017). conclusion ensuring an environmentally sustainable society for the common benefits of present and future generations is indispensable. practicing environmental sustainability helps create a healthy planet for the current generations and saves natural resources for future ones. we can regenerate the damaged resources to meet food scarcity for the growing world population. moreover, ensuring environmental sustainability can fulfill the goal of sustainable development. it is a great hope that many countries, including developing ones, are moving toward green environmental policies. references bartelmus, p. 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(2020). environmental destruction not avoided with the sustainable development goals. nat. sustain. 3, 795-798. https://doi.org/10.1038/s41893-020-0555-0 https://doi.org/10.1016/j.worlddev.2020.105129 https://doi.org/10.1038/s41893-020-0555-0 672 management optimization for strengthening catur kintamani tourism village volume: 4 number: 3 page: 672 679 ni made wahyuni1, i wayan wesna astara2, kadek goldina puteri dewi3 1management department, warmadewa university, indonesia 2legal department, warmadewa university, indonesia 3accounting department, warmadewa university, indonesia corresponding author: ni made wahyuni e-mail: mdwahyuni17@gmail.com article history: received: 2023-01-28 revised: 2023-03-18 accepted: 2023-05-16 abstract: catur kintamani village has been designated as a tourist village based on bangli regent regulation number 4 of 2018. tourism trips with beautiful rural nature are the turning point for developing rural tourism. the situation analysis found that the tourism village faced the challenge of low local and domestic tourist visits and economic opportunities. management practices influence low intention to visit. research has found that visits increase profits. on the other hand, intense business competition, societal behavior and lifestyles put pressure on organizations to introduce alternative management to provide intentions to visit. this community service aims to strengthen the tourist village as an economic institution. the selected partner is a tourism awareness group (pokdarwis). partners' knowledge and skills in tourist destination management increased through a series of participatory training methods attended by 5 participants. the results of management optimization education and training show increased competence in marketing, human resource management, operations and financial management. pkm activity increases knowledge insight, changes the behavior of marketers, and manages resources (natural and human) and finances. in the future, similar activities are needed with a focus on marketing management to sustainable tourism. keywords: tourism village, management, management optimization, sustainable tourism, marketing cite this as: wahyuni, n.m., astara, i.w.w., dewi, k.g.p. (2023). “management optimization for strengthening catur kintamani tourism village”. international journal of environmental, sustainability, and social sciences, 4 (3), 672 679. introduction business competition, dynamic environmental changes and consumer demands to provide valuable products and services encourage organizations to develop (arslanagic-kalajdzic, žabkar, & diamantopoulos, 2019). management is a set of production, marketing, human resources, and finance capabilities. marketing activities, production, ability to manage hr (gök & hacioglu, 2010) and finance contribute to management performance (franco-santos et al., 2007) and consumer visit decisions. management also shows a person's perception of managing an organization during its life cycle. quality management is crucial for developing a competitive advantage (elshaer & augustyn, 2016). management best practices have consistently and accurately proven effective and efficient in supporting visitation intentions, organizational performance and competitive advantage (okello-obura, 2012). the reality on the ground is that not all organizations can implement management strategies optimally at this time. it is undoubtedly influenced by the organization's readiness to practice mailto:mdwahyuni17@gmail.com 673 management as a science and art. the same thing also happened to several tourist villages. every village in indonesia has tourism potential that can be developed starting from its culture, nature, and traditions which can become a good business concept. the tourism sector is one of the leading sectors that is expected to be sustainable. ministerial regulation number pm.26/um.001/mkp/2010 concerning general guidelines for the national program for community empowerment independent tourism through tourism villages becomes a locomotive for local economic development based on village potential, needs, and village capacity. the number of tourist villages throughout indonesia registered in the tourist village network is 1,831 tourist villages (ministry of tourism and creative economy, 2020). in bali, the development of tourist villages aims to level tourist destinations in all regions and develop tourism and prosperity. bangli regency currently has 29 tourist villages, but 10 are no longer active. bangli regency has natural and resource potential but has been unable to manage it effectively. it still requires guidance and direction from various parties. on the other hand, tourism villages contribute to the diversification of destinations, alleviating people from poverty and protecting natural resources and culture. rural tourism supports diverse local communities that preserve art, culture, cuisine and heritage (kompas, wednesday 29 december 2021: p. 10). tourism villages can move domestic tourists so that tourism can survive. catur tourism village is located in kintamani district, bangli regency. this village is geographically located at an altitude of 2,152 asl with an area that functions as fields, forests, residential areas and smallholder plantations. the village, with an area of 746 hectares, is bordered on the west by badung regency, on the south by gianyar, and on the north by buleleng regency. the distance from the tourist village of catur kintamani to the center of denpasar city is 58.2 kilometers. demographic data is based on a population of 2,023 people. this village has an agroclimate suitable for arabica coffee plants, which require an area with an altitude of 900-1700 meters above sea level, well-known as a center for arabica coffee plantations (udayana, 2017). in this village, tourists can enjoy nature tours and integrated agricultural agro-tourism and tours to see the traditions and production processes of coffee bean processing to packaging. the products offered by the tourist village are the attractions of coffee plantation centers, beautiful cool nature, local wisdom cultural attractions, local citrus farming, and arabica coffee bean producers. interestingly, this village has been designated as a tourist village based on bangli regent regulation 4 of 2018 concerning tourist villages in bangli regency. villages need welfare and harmony with the environment in all aspects. the tourism industry needs proper and efficient management techniques to fulfill its objectives. (wahyuni, 2022). furthermore, tourism trips with beautiful rural natural nuances are the turning point for developing rural tourism. this village offers clean air, tranquility, and the sound of nature. there is interaction with nature with the five senses, beautiful natural resources, and the attractions of the post-harvest processing of arabica coffee managed by a group of women farmers, attractions of processing coffee beans into coffee powder and jam coffee. intense business competition, the dynamism of the business environment, people's behavior towards products or services of generation z (under 24 years), generation y or millennials (24-39 years) and generation x (40-55 years), demand trends and styles living "reconnected with nature" has put pressure on organizations to introduce alternative management and marketing programs to provide quality service (kompas, 2 january 2021; mostafa, 2020). in particular, the tourism village of catur kintamani has been designated as a tourist village with all the potential and economic opportunities. however, there is still a lack of attention and management skills from tourism awareness groups (pokdarwis), so local and domestic tourist visits are not optimal. one of the things that can be done in the tourism village of catur kintamani in order to create a better 674 tourism village by prioritizing management practices is to carry out community service projects under the auspices of pkm (community partnership program) in collaboration with academics, in the form of optimizing management to make visiting decisions and boosting the performance of tourism villages. there are several management problems faced by tourist villages: (1) marketing aspect: efforts to utilize technology have not been optimal to market tourism village products/services; (2) human resource aspect: inefficient use and function of human resources in the organization; (3) operational aspects: ineffective technique and management of tourism village operations; (4) financial aspect: unable to properly and correctly manage incoming and outgoing cash flow so that assets and capital do not play a role in the development of tourist destinations. based on the problems faced, the organization needs a solution to these problems through training (astawa, suarja, & sukawati, 2021). the hope is that partners create tourism villages that are of value to customers and organizations. the solutions provided to partners include the following: 1) workshop activities carried out are training in designing marketing mix strategies; 2) try out working on questions and assignments to create an organizational structure and task structure for each part of the tourism village manager; 3) workshop on making layouts, especially the attractions of the process of processing coffee beans into coffee powder up to packing and serving; 4) workshop activities for making and recording financial transactions in the form of profit and loss statements, making balance sheets. the stages of implementing pkm activities begin with 1) assessment of the location and approaches with community groups; 2) a survey by conducting interviews, question and answer, and discussion of problems faced by group participants; 3) the field team gives group participants material illustrations; 4) empowerment of available tools and materials used to increase the application of technology; 5) implementation; 6) final evaluation of the results of the service applied to community groups starting from the assessment process, outreach, workshops, mentoring, so that community groups (pokdarwis) can improve skills and product added value, and finally increase community group income. the output of community service activities is in the form of increasing partner management capabilities; increasing partner skills in terms of program management both marketing, human resources, operational/product and financial management. tourist village. a tourist village is a rural area with unique, special characteristics, a naturally nuanced environment, traditions and culture that are still adhered to by the community, kinship system and agricultural system. the development of populist tourism, namely tourism villages, is expected to function as a conservation area for the natural environment, the environment ecosystems, as well as traditional community cultural nodes that survive and are sustainable, oriented towards welfare while continuing to preserve and even foster traditional and innovative values so that they are worthy of being tourist attractions (komariah, saepudin, & rodiah, 2018). a tourism village based on a creative economy while remaining oriented towards the preservation and use of natural resources sustainably is the goal of the organization sustainably. efforts to build and develop a tourism village in a beautiful environmental context require fostering natural resources and a beautiful environment so that they can sustainably maintain natural heritage for future generations (mupfasoni, kessler, & lans, 2018). the criteria for developing a tourist village include several things, namely: 1) having superior tourist attractions, 2) having institutions such as tourism awareness groups, 3) having adequate infrastructure, 4) and community involvement. tourism villages can contribute to the diversification of destinations, alleviating people from poverty and protecting natural resources and culture. rural tourism supports diverse local communities that preserve art, culture, cuisine and heritage (kompas, wednesday 29 december 2021: p. 10). management of tourist villages can mobilize domestic tourists so that tourism can survive (astawa, triyuni, & santosa, 2018). the 675 local government encourages the management of the utilization of village potential in order to accelerate poverty alleviation, expand employment opportunities, and improve people's welfare in the economic field. the government encourages efforts to strengthen the village economy. the criteria for developing a tourist village include several things, namely: 1) having superior tourist attractions, 2) having institutions such as tourism awareness groups, 3) having adequate facilities and infrastructure, 4) and community involvement (parwata, antarini, & astara, 2021). data shows that the number of tourist villages throughout indonesia registered in the tourist village network is 1,831 (ministry of tourism and creative economy, 2021). a study done by kusuma (2020) found that several things need attention from the government and the manager of the tourism village is the application of the integrated tourism village concept because an integrated tourism village is expected to integrate the potential of natural tourism, the potential of cultural tourism, and the potential of villages such as homestays and souvenirs. management. management is a social and managerial process that involves individuals and groups in planning, creating, offering, and communicating. operations management and human resources (hrm) practices such as conducting training, planning operational activities, and education have an impact on business performance (montoro-sánchez & ribeiro soriano, 2011). the managerial perspective focuses on the effects of optimal business management practices to respond to environmental dynamics that contribute to improving service quality, satisfaction and business performance. management encourages efforts to take advantage of opportunities and preserve local culture, reputation, attractiveness and business economic benefits (talib, rahman, & qureshi, 2011). several previous studies contributed to the results of empirical studies related to management concepts that can be used to support this pkm activity. good management maximizes community participation as managers of village-owned economic institutions (bumdes) in managing village income sourced from tourist villages (aryaningsih, suari, darmayasa, & utthavi, 2021). management practices through marketing communication strategies, training, and mentoring/assistance improve the performance of small and medium enterprises in turkey (bozbura, 2007) and the intention to visit (kusumawati, rahayu, & putra, 2022). the decision to visit a destination has an inevitable process, so organizations use one of the tools in marketing, namely social media, for appropriate and effective promotion (tarigan & tinambunan. 2022). community-based approach. education with a community-based approach is a process by which individuals, in this case, adults with the knowledge acquired, become more competent in their attitudes, skills, and concepts in living life and business and gain greater control over aspects of the local community through democratic participation (sayd & benu, 2021). the communitybased education model is regulated in law number 20 of 2003 article 55, which states that the community has the right to organize community-based education based on religion, society, culture, aspirations and potential of the community and nature for the benefit of the community itself. based on this description, the researcher conducted a study entitled "management optimization for strengthening catur kintamani tourism village”. methods the objectives of this community partnership program (pkm) activity are: to increase partners' knowledge and skills in managing tourism villages from marketing management aspects, human resource management aspects, transparent financial management aspects and service operational management aspects, as well as creatively offering attractions. the implementation approach uses a partner participation approach that emphasizes a full participation approach with community service partners, such as tourism awareness groups as economic actors. effective 676 mentoring activities create changes in attitudes and behavior. training has also succeeded in increasing the ability of service managers (thassanabanjong, miller, & marchant, 2009). this activity takes the form of mentoring and training (sayd & benu, 2021). participants in the pkm activity consisted of five (5) people, including pokdarwis managers, namely community organizations engaged in tourism activities under the coordination of the tourism office, heads of village youth organizations, and members of family welfare education (pkk). consequently, there has been an increase in the optimization of tourism village management, such as skills in making operational flowcharts for tourist villages, electronic marketing practices, work charting practices and employee task schedules. the implementation of pkm activities will be held in april-september 2022. the implementation method is adjusted to the problems and solutions targeted (figure 1). source: author, 2023 figure 1. methods of implementing activities result and discussion aspects of marketing management begin with a simulation describing the marketing mix. furthermore, it can be seen from the observations and demonstrations that partners have not yet practiced marketing aspects in managing tourism villages and the parties involved. the solution, the team assists in making a marketing mix chart, specifically identifying aspects of the product/service up to packaging and brand strengthening. marketing also includes electronic promotional practices by utilizing technological devices such as mobile phones. in general, human resource management is sufficient. however, additional skills are needed in the form of simulations to create an organizational structure and task structure for each part of the tourism village manager and the process of processing raw coffee beans into coffee powder as part of the attractions of the tourist village. then, observation and demonstration of operational management and layout as a basis for operational performance shows that partners have not optimally made a clear division of labor, especially in producing ground coffee as part of a tourist village attraction. so, the pkm team introduced the solution to make flowcharts of the production process and village tourism tour packages. the pkm team provided material for making a production process layout chart to facilitate the flow of raw materials to finished goods and packing. the attraction of making coffee as a tourist attraction allows visitors to experience the process of making coffee, from beans to coffee powder. the financial management section begins with a demonstration of making transaction records, profit and loss reports, making a balance sheet, and modifying it according to the needs of the tourism village manager. the team transfers knowledge of the importance of financial reports as a source of information in strategic decision-making. next, the team provides an explanation of financial management which includes: 1) finance and accounting functions, 2) purpose of recording financial transactions, 3) principles of financial accounting, 4) profit/loss statement elements, and 5) balance sheet elements as a list of organizational assets. the training begins with a 677 simulation and provides examples, then continues with the actual recording of the company's cash flow activities. the strong motivation of tourism awareness groups to apply management principles supported by the attractiveness of tourist villages can increase tourists' decisions to visit tourist destinations (martaleni, hadiyati, pertiwi, & kerti yasa, 2021). there is an increase in the understanding and insight of the tourism village entrepreneurs in catur kintamani regarding the philosophy or meaning embedded in every management and social activity in managing resources and serving customers. increasing the ability of tourism awareness groups to master marketing village tourism services offline or conventionally and electronic marketing methods using technology (mobile phones) with internet facilities by displaying pictures with products, services, nature, and community activities economically and socially that attract customer intentions and potential customers to visit (kusumawati et al., 2022). village pokdarwis are also increasingly adept at planning innovative service designs, designing village natural products such as coffee with brand and label strengthening, and designing the packaging for catur kintamani village coffee products so that the products are more easily recognized and safe and satisfy visitors to tourist villages. tourism awareness groups (pokdarwis) can improve managerial skills in the financial sector so that partners can proficiently make simple financial reports containing company assets/wealth, debt and business capital. finally, the last stage is to monitor and evaluate the series of activities and record the weaknesses encountered for future correction. pkm participating partners require repeated explanations of marketing management functions and practices to create service quality, hr leadership, and process management several times to achieve a more optimal level of management skills (qasrawi, almahamid, & qasrawi, 2017). the social benefits of pkm activities are being able to increase the ability to build links/business networks or relationships between business actors and community users or consumers who visit tourist villages. with marketing management, namely, the management of product/service promotion activities using social media such as instagram (ig), the relationship between the company, in this case, the catur kintamani tourism village service, and users become closer, not distant and effective. the end users of this tourism village are individuals, communities, travelers and the general public. it has also become easier to get services and products in the catur kintamani tourism village in the form of experiences shared by visitors who are satisfied with the travel experience. conclusion in general, this community service activity has been carried out well with tourism awareness groups because partners are willing to accept knowledge transfer and training as intellectual capital to receive continuous updates. the findings of this community service activity show changes in attitudes and behavior in practicing management skills. partners, in this case, the tourism village manager, has succeeded in utilizing technology for electronic marketing; able to pack ground coffee with the brand; skilled at making tour schedules; making a chart of the organizational structure along with job descriptions of each section; chart of tasks in the attractions of the processing of raw coffee beans to coffee powder and packaging; able to make a layout of coffee processing attractions; able to arrange tourism village tour packages; able to keep records of financial transactions, make profit and loss reports and make balance sheets according to accounting principles. there are several obstacles to pkm activities, including: 1) the busyness of the tourism village manager who also works as a farmer, 2) the tourism village manager lacks confidence in their ability to manage the tourism village professionally, 3) the schedule for the tourism village 678 manager as a member of the community who also preoccupied with traditional and cultural activities in the village. based on the findings of this activity, suggestions for similar activities in the future are: optimizing management activities to be more focused on marketing practices such as brand strengthening, promotion, and relationship management in accordance with the current external environmental conditions for sustainable tourism villages. references abbasi-moud, z., vahdat-nejad, h., & sadri, j. 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(2022). exploration of opportunity recognition in ecotourism sustainable entrepreneurship. international conference on applied science and technology on social science 2021 (icast-ss 2021), 647, 355–359. https://doi.org/10.2991/assehr.k.220301.058 https://doi.org/10.21511/im.17(3).2021.07 https://doi.org/10.1108/01437721111121198 https://doi.org/10.1108/jsbed-03-2017-0130 https://doi.org/10.1108/00242531211284357 https://doi.org/10.29062/engagement.v5i1.701 https://doi.org/10.1108/ijqrm-11-2015-0160 https://doi.org/10.1108/ijqrm-11-2015-0160 https://doi.org/10.2991/assehr.k.210424.078 https://doi.org/10.1108/14635771111147641 https://doi.org/10.38142/ijesss.v3i2.328 https://doi.org/10.1108/14626000911000992 https://doi.org/10.21744/irjeis.v3i3.470 https://doi.org/10.2991/assehr.k.220301.058 756 the phenomenon of cultural meaning in the relationship between consultant and client of "fengshui" consulting volume: 4 number: 3 page: 756 764 bintang nurijadi1, 2sunarto sunarto, 3jamalullail jamalullail 1student doctoral program of communication science, post graduate school, sahid university, indonesia. 2moestopo university, indonesia. 3post graduate school, sahid university, indonesia. corresponding author: bintang nurijadi e-mail: nurijadi.bintang@stikomprosia.ac.id article history: received: 2023-02-20 revised: 2023-04-10 accepted: 2023-05-16 abstract: this study explores the cultural significance and meaning of "feng shui" in the spatial planning practices of chinese communities in indonesia. adopting a phenomenological approach, the research delves into the profound cultural values and interpretations associated with "feng shui" within the context of spatial planning.data was gathered through meticulous observation and indepth interviews, enabling a comprehensive analysis of the symbolic interactions taking place between consultants and service users (patients). the findings shed light on several stages of this cultural practice. firstly, the acceptance of "feng shui" by service users, who embrace its positive impact on their community. secondly, the interpretation of movements and gestures inherent in the practice, believed to be influenced by benevolent spirits entrusted to provide solutions. thirdly, the significance of symbols employed during "feng shui" practices, discernible through the tools utilized.moreover, the study highlights the close relationship between the consultant's use of symbols and language and the client's interpretation and response. the process of consulting "feng shui" is intricately intertwined with the understanding and utilization of symbolic representations. lastly, the research underscores the presence of a strong rapport and mutual respect between the service users and consultants, illustrating a harmonious relationship within the practice. overall, this study offers valuable insights into the cultural dimensions of "feng shui" in the spatial planning practices of chinese communities in indonesia. by unraveling the symbolic interactions and cultural significance embedded within this practice, it contributes to a deeper understanding of cultural diversity and dynamics within indonesian society. keywords: phenomenon, feng shui culture, interpersonal communication, symbolic interaction, spatial and building layout cite this as: nurijadi, b., sunarto. & jamalullail. (2023). “the phenomenon of cultural meaning in the relationship between consultant and client of "fengshui" consulting” journal of environmental, sustainability & social science, 4(3), 756 764. introduction feng shui is about how people can live comfortably, safely, and harmoniously with nature. in the feng shui culture, which was previously part of a religious or religious ritual, religious ceremonies are a more sacred culture and then packaged as a business that makes a profit. fengshui consultants are competing to set high-value consultant service rates because there is no benchmark for the value of these services. the more people or service users (patients) believe in the perceived benefits, the more the service fee does not matter. it is a problem why many feng shui (temperature) mailto:nurijadi.bintang@stikomprosia.ac.id 757 consultants have sprung up from the lower level with cheap rates to the top level with fantastic rates. in this case, there has been a shift in the meaning and function of the feng shui so that feng shui has changed in line with technological updates and cultural changes towards modern life and the influence of globalization, culture or traditions, and the traditional values of society regarding feng shui finds challenges to its existence. ic interaction, spatial and building layout. the symbols present in the implementation of spatial planning consultations have their meaning. during the spatial planning consultation process, the consultant wears chinese-style robes and uses feng shui attributes, where there is a process of conveying messages through certain symbols. in the consultation, there is a process of symbolic interaction between the feng shui consultant (temperature) and the service user (patient), where for example, the clothing worn by the consultant provides a stimulus. the client responds, for example, the client believes that the consultant can provide consultations regarding procedures in a space that is suitable for use by clients so that clients get happiness, blessings and ease in carrying out life. based on description provided above, the authors decided to conduct another research titled “the phenomenon of cultural meaning in the relationship between consultant and client of "fengshui" consulting”. methods the researchers employed various techniques, including in-depth interviews, nonparticipant observations, and literature reviews, to achieve the goals of this study. this study uses a phenomenological approach. a qualitative research method bases its descriptions and interpretations of the research object on information gleaned from the informant's statements and behavioral observations who is familiar with the object (nawawi, 2005). choosing the appropriate informants is crucial to obtain in-depth knowledge and information about the object and complete the analysis from various angles (moleong. 2000). this research was conducted by asking many questions about the object, concepts, and theories related to the research and observing nonparticipants. it was done to collect data that would help explain the findings from the research. qualitative research involves analyzing data from different methods to understand the findings and ensure the data is valid. it includes reducing the data, displaying it, and verifying it. (moleong. 2000; huberman & miles, 1984). result and discussion the subject of study. consultant practice room " feng shui " (suhu) is usually at home or can be called on-the-spot patient, which means flexible. the suhu is already writhing in the field of feng shui. it is around 17 years or 15 annually, so that has a lot of feng shui experience. in addition, also from hereditary factors are descendants from ancestors. this suhu normal in call teddy's suhu. in addition, teddy's suhu uses supporting tools for practice consultation feng shui, like an altar, coconut, and table. 758 source: documentation study figure 1. table made of ink gold often used suhu for pray to ancestor source: documentation study figure 2. altar which used suhu teddy for offering to ancestor source: documentation study figure 3. statue buddha, which used suhu teddy for offering to ancestor 759 source: documentation study figure 4. tools as media for practice consultation source: documentation study figure 5. tools as media for practice consultation, seen coconut as media for rituals in consulting practice " feng shui." consultant "feng shui" suhu furthermore that is suhu abu where, the practice consultant "feng shui " it has been a while since 1999, meaning that he has been around 24 years professional as a consultant "feng shui." abun's suhu is experienced in building layout, harmony land office, et cetera. in addition, it is believed to hold one monastery big in sukabumi, so to run a consulting practice, " feng shui," back and forth back to jakarta sukabumi. it is also arranged in the monastery by bathing clean up with flower water buddha statue and goddess statue kuanim. george herbert mead contributed by giving birth to three concepts of symbolic interaction: thoughts of the mind, self and society (fisher, 1986, 221). man is a social creature that interacts with one another same other. once the importance of interpersonal communication in social life, this. in the discussion study, this drip weight on a belief or trust in somebody to consult feng shui, a culture originating from china and growing rapidly in indonesia. one of the causes of the rapid 760 development of feng shui in indonesia is that many indonesian citizens are still of chinese descent. it is hereditarily passed on to their offspring. one of them is an informant, an informant this is a child of chinese descent who is successful in business automotive and some other business. the patient says that tradition consults with experts in feng shui, which is called this temperature, has become hereditary from his great-grandfathers up to his parents. in the beginning, he built his business in 2003; before building his efforts always consulted with a feng shui consultant to discuss the layout of his business space, from the start arrangement of table and chairs until the direction cashier the following year born informant. besides system location building, which was discussed in feng shui, informants explained some symbols during the interview. namely, there was a painting of the god on believe that the painting is a guardian of his place of business, then symbols yin and which (white and black) as a symbols balance and the existence of paper in the form of a boat and filled with money. it is believed in china that paper is a symbol of money being formed boats, and no forget informant put money, which believed that symbols of money paper shaped boats and filled money where that already fulfilled money occult and stuff that can attract fortune. in addition, there is a statue of a god and an altar for prayer at the informant's place of business. to his beliefs, namely buddhism, then on the altar is always given fruit at least 2 times in 1 month, as well pray using his. from the results of the direction of the feng shui consultant is not only for the success of the informant business only but also to consult the position and location of the room for the common welfare of the informants and also his employees, to ensure employees have the right location so that no easy sick and exists fortresses defense for informant and employees in facing the world of competition in the field of business this. it is believed that every business must seek success in various ways, and one of them is the informant's belief in fortifying employees from negative things which can happen. in tune with the theory of interpersonal communication defined by budyatna (2015), interpersonal communication is not just the delivery of information between two men but the method man obtains meaning, identity, and connection through communication between people. after the interview, this can align with interpersonal communication between informants and feng shui consultant, where the informant discusses with the consultant feng shui to determine the direction appropriate from the system location room business informant. from the matter, this informant communicates interpersonally with feng shui consultants and gives understanding meaning to the connection between student and teacher, where the informant needs instruction from an expert who believes that he is a consultant feng shui. the symbolic interaction occurs because the first is the informant's mind in his thinking, already believing that this feng shui consultation is a thing. initially, he built the business and believed consultation feng shui was only needed once, just from every business that was opened when he was young. he opened a business in 2003; then he will be consulted a feng shui consultant, and this enough only once time, but if they are going to open another business or in another place, he will consult a return consultant feng shui so how much lots his business, so every business started by consultation with consultant feng shui as well as follow all direction from the consultant. the consultation is delivered by consultant feng shui this form, there are symbols such as yin and yang, banknotes in the shape of a boat as well as a prayer altar filled with fruit at least 2x in 1 month and becomes a belief that grows in the minds of informants as a person temperature consulted patients. he explains that the yin and yang symbols indicate the existing light and dark, day and night, which implies that life is side by side. it is instilled in the patient's mind so that they believe and follow these directives by the patient. 761 it was also confirmed by abun temperature and suhu teddy, who were interviewed separately. any directions from a feng shui consultant, like own altar and statue god altar for prayer, stage prayer, and giving fruit twice a month, as well as certain symbols that are owned to support the implementation of the direction from the consultant. the next stage in symbolic interaction is self (self); after interviewing an informant, i found that he significantly believes in what directed consultant feng shui. matter this occurred due to the business occupied by the informant gaining success as expected by informants. the symbols used are understood by an informant, where the process of understanding from meanings symbols of this needed to follow the consultant's directions. for example, the glass in front of the place of business-sized facet eight, normally called patwa. patwa believed it helped ward off negative things from outside the place of business or house stay. so that which enter the place business or house stay is the good and the good positive. the final is society (public), with experience which owned informants and person others who consult with consultant feng shui, raises dissemination meaning about feng shui in circles public. they can together understand symbols which there is in the instructions for feng shui. initially, understanding about this feng shui consultation is that it costs a lot. however, this was confirmed by the cost consultation, not that a separate temperature against the amount of the tariff makes a tariff. nevertheless, the instruction sometimes raises costs that must be issued, like buying symbols directed. it raises the opinion that consultation feng shui has certain eating costs, which are enormous. feng shui consultation was shared by informants and other businesspeople to friends and relatives so that it began to spread across society that this feng shui produces something positive towards field business which can influence the business's success. symbolic interaction arose because there was intercommunication among personnel about the belief in consulting feng shui in the layout of the space and life, then symbols which interpreted together that instruction temperature about symbol specific aka tone meaning for align world like this. communication model. in process communication between consultant "feng shui" and user service (patient) about practice consultation system room building the chinese community in indonesia in the discussion of this research, researchers using interactional models and transactional models. these two models put forward an intertwined connection. in the beginning, a connection is only about a responsive relationship. in this case how the "feng shui" consultant was originally just related to normal service users (patients), where, of course, talks only about characteristics while just then. while in the transactional model, in this model, there is a process that carries on more from just interaction just (responsive). where in the model, this already happens with each other’s influence. if associated with a problem in the study, so on stage, this consultant's "feng shui" (temperature) is not just related to service users (patients) but has started to be persuaded and influenced by the direction of the consultant's "feng shui" (temperature), promising that from side speak nor action in perform the rituals suggested by a "feng shui" consultant (temperature) and also cost however which cost charged by user service (patient) will be payable. interactional model. in the field of communication science, there are various models of relationship communication following the stages and quality of communication. on beginning a connection, people involved in communication usually only limit each other repay talks, which is typically called responsive. on stage, this is between people who still need to happen familiarity because only limited response messages come just. this position can continue lasting for among the participant's communication no there is even which mean or intend to continue connecting to stage more familiar again. to describe the process connected with the draft model interaction, so 762 following is a picture of interactional models that can clarify how the actual process happens in the draft model interaction. source: morreale, spitzberg, & barges (2007) figure 6. interactional communication model s transactional model. the concept of this model describes how a connection that at first regular but long too long changed becomes more familiar, intimate, and pleasant. stage transactional started from stage interactional. only the difference in the model is transactional for individuals involved in a relationship, not only just interacting but already involving each other's emotions so that it is clear that they can enter into it mutually affect, or there is a process of persuasion to what which will not be delivered. 763 source: morreale, spitzberg, & barges (2007) figure 7. transactional communication model conclusion in consulting activities, fengshui practice is closely related to symbols and language. it is reflected in how the symbols and language that the fengshui consultant uses to users of consulting services or vice versa. fengshui consultants can understand symbols and the language that consultant service users use; when asked whether they understand, the consultant service user is silent, which symbolizes that they do not fully understand. the feng shui consultant has understood this reaction, and the feng shui consultant has approached through direct communication with users of the consultant's services and vice versa. the practice of feng shui consultation on spatial planning for chinese communities in indonesia has a positive impact. in ancient times, people believed in feng shui as a sacred ritual. the community believes that feng shui does not conflict with the customs and beliefs of the chinese community. self is the ability to reflect on each individual from the point of view or opinion of others in the communication process that occurs in consulting practice activities. fengshui consultants are very responsible and accept all the consequences in consulting practice and position themselves as members of the community and establish good communication with the community. in practice, consultants and service users have established a good relationship. communication that takes place through interpersonal communication between consultants and service users is likely adequate, symbolized by the closeness and trust of service users to consultants and mutual respect for one another. so that it will make interpersonal communication between consultants and service users effective, but there are still obstacles in interpersonal communication between consultants and service users in terms of language use. fengshui consultants and feng shui service users always prioritize mutual respect. symbolic interaction in interpreting the spatial layout of chinese society shows the result that the function of fengshui, which existed in ancient times and was used for rituals, has now undergone changes to meet market demands and has economic value for society. 764 references budyatna, m. 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(2005). penelitian terapan. yogyakarya: gajah mada press 37 determinant factors of islamic bank financial performance and competitive advantage as moderating variables in islamic banks in indonesia volume: 4 number: 1 page: 37 44 1ahmad badawi ,2lucky nugroho, 3nurul hidayah 1,2,3faculty of economics and business, university mercu buana, jakarta, indonesia corresponding author: ahmad badawi e-mail: a.badawi@mercubuana.ac.id article history: received: 2022-11-10 revised: 2022-12-15 accepted: 2023-01-17 abstract: the era of the industrial revolution 4.0 requires every company to be able to adapt by making changes and improving financial and non-financial performance. in addition, to reduce the very severe impact of the threat of competitors, islamic banking must increase its competitive advantage with various strategies that must be achieved, especially related to organizational performance. islamic banks compete with conventional banks, which are more advanced in products and technology. this research refers to the technological readiness level (tkt) at level 3, which proves the concept of functions and essential characteristics analytically and experimentally. this study aims to analyze the factors that affect the financial performance of islamic banks moderated by competitive advantage variables. the variables observed in this study were the ratio of npf, nom, roa and bopo. the variable was moderated by the company's competitive advantage (aue). the method used is quantitative, using multiple regression. the data used are annual reports published from 2018 to 2020. the results show that the nom and npl variables have an insignificant effect, while the bopo variable has a significant negative effect. meanwhile, the competitive advantage variable cannot moderate the effect of nom, npl and bopo on roa (company financial performance). therefore, this study contributes that in improving its financial performance, islamic banking still needs to focus on the amount of income earned to fulfill its obligations, operational costs and operating income (bopo) in addition to nom and npl. meanwhile, competitive advantage must be improved to improve islamic banks' performance. keywords: sharia banks, npf, nom, bopo, roa, competitive advantage. cite this as: badawi, a1., nugroho, l2. & hidayah, n3. (2022) “determinant factors of islamic bank financial performance and competitive advantage as moderating variables in islamic banks in indonesia.”. international journal of environmental, sustainability, and social sciences, 4 (1), 37 – 44. introduction stakeholder. theory stakeholder theory is a theory that assumes that all individuals or groups can influence or be influenced by the achievement of organizational goals (freeman, 1984). given stakeholder theory, companies have stakeholders, including shareholders, employees, customers, suppliers, creditors, government and society. stakeholder theory must be viewed from both fields, both ethical and managerial. the field of ethics argues that all stakeholders have the right to be treated fairly by organizations and managers. the purpose of this theory is to make it easier for company managers to understand environmental conditions and relationships within the company's stakeholder environment for better and optimal management, which in essence, is to help corporate managers improve the performance and value of stakeholder activities and reduce the impact of the risk of loss for stakeholders (ulum, 2017). the company is not an entity that only operates for its interests but must provide benefits to all its stakeholders. the stakeholder group becomes a consideration for the company's mailto:%20a.badawi@mercubuana.ac.id 38 management to determine whether the information is disclosed in the company's report. therefore, stakeholder trust in the company is a plus for the company. the primary purpose of stakeholder theory is to assist company management in increasing value creation due to the activities carried out and minimizing losses that may arise for stakeholders. financial performance. financial performance is the effort made by the company to determine the size that can measure a company's success in generating profits. fahmi (2013) states that financial performance is an analysis carried out to see the extent to which a company has implemented by using financial implementation rules properly and correctly. according to kasmir (2018), financial performance is a way to see whether a company or another has carried out its operational activities properly and correctly according to applicable regulations. financial performance analysis is fundamental because it is beneficial for anyone. financial performance can be measured using ratio analysis. ratio analysis can reveal relationships and become the basis for comparisons that show conditions or trends that cannot be detected when only looking at the components of the ratio itself. the return on assets (roa) ratio focuses on the company's ability to earn earnings from its operational activities by utilizing its assets. the greater the roa, the greater the profit level the company achieves. according to law no. 21 of 2008 concerning islamic banking, sharia banks are banks that carry out business activities based on sharia principles or islamic legal principles regulated in the fatwa of the indonesian ulema council, such as the principles of justice and balance ('adl was tawazun), benefit (maslahah), universalism (naturalism). to measure banking performance using the formula's ratio of return on assets (roa). competitive advantage. according to barney (1991), a company's competitive advantage is defined as a condition in which competitors cannot replicate the company's competitive strategy. competitive advantage is when the organization occupies a special position where competitors cannot imitate its successful strategy, and the organization can obtain sustainable benefits (chang, 2011). ansoff and mcdonnell (1990) define competitive advantage as a company's quality in a particular product or market. this quality can improve the company’s position in its market competition. if you use a non-financial point of view, competitive advantage is the company's innovative ideas and creative product development processes (kasasbeh, harada, and noor 2017). according to (isa & deviana, 2018), competitive advantage is the company's ability to formulate and implement strategies in a favorable position compared to its competitors to maximize revenue. so in this study, asset utilization efficiency (aue) is used as an indicator of competitive advantage (singh & agarwal, 2002). npl. non-performing loan (npl) / non-performing financing (npf), if the npl/npf shows a low value, it is expected that income will increase so that the profit generated will also increase. however, on the contrary, if the value of npl/npf is high, the income will decrease, so the profit earned will decrease (yuliato & riyadi, 2014). nom. net operating margin is a ratio that describes the level of profit (profit) obtained by the bank compared to the income received and operational activities (dendawijaya, 2009). oer operational efficiency ratio is a comparison between operational costs and operating income in measuring banks' level of efficiency and ability to carry out operational activities. the lower the oer level, the better the performance of the bank's management (prasnanugraha, 2007). npf, nom, and oer. the high roa roa of banks can reflect good banking growth as well. as the study of wibowo and syaichu (2013) adds, the higher the return on assets (roa) of a bank, the greater the level of profit achieved by the bank and the better the position of the bank in terms of asset use. the level of the soundness of financing (npf) also affects the achievement of bank profits, so it can be concluded that the relationship between npf and roa is negative. 39 research by lemiyana and litriani (2016) concluded that npf has a negative effect on roa. however, this research is in contrast to research conducted by zulifiah and susilo (2014) and fakhrudin and purwanti (2015), which proves that npf has a positive effect on roa. another management aspect, net operating margin nom, is a ratio that measures a bank's ability to generate net profit from its main operating activities. the results of arifin's research (2019) concluded that nom significantly positively affected roa. the oer ratio measures a bank's efficiency and ability to carry out its operations. although the oer ratio is low, the performance of the bank concerned shows a high level of efficiency. research by rendiana (2015) and yusuf (2017) concludes that oer has a positive effect on return on assets (roa). competitive advantage moderates npf, nom, and oer on roa. competitive advantage is an important factor for the company's success in the long term; for that, the company must continue to develop its ability to increase its competitive advantage (porter, 1985). the study by nguyen et al. (2021) explains that competitive advantage positively affects company performance. sharia banking law no. 21 of 2008, one of the objectives of this act is to accelerate the growth of the islamic banking industry in indonesia. islamic banks, as financial institutions, have a role as intermediary institutions to conduct transactions with the community following the maqasid sharia concept; namely, the purpose of establishing a sharia bank is to protect religion, protect the soul, protect reason, protect offspring, and preserve the environment (nugroho et al., 2018). indonesia, one of the countries with the largest muslim-majority population in the world, creates opportunities for islamic banks to market their products and services to the public. pojk no. 28 /pojk.03/2019 states that the financial services authority (ojk) has a role in achieving sdgs through sustainable financing programs. the sustainable finance program aims to increase the financing portion and increase financial service institutions' resilience and competitiveness. in addition, the roadmap for the development of indonesian sharia banking for 2020-2025 issued by the ojk states that islamic financial institutions must have added value, be competitive and efficient, increase business scale and adopt the technology. strengthened by the government's long-term plan (rpjm) for 2015-2030, which aims to end poverty, reduce inequality, and protect the environment. the objectives of the rpjm are following the plan for the sustainable development goals or better known as the sustainable development goals (sdgs), which focus on economic, social, and environmental issues and become the world's development agenda for the benefit of humans and planet earth. one of the 17 goals of the sdgs, among others, is that without poverty, hunger, a healthy and prosperous life (people, planet, prosperity, peace, and partnerships) can be achieved through the role of islamic banking. meanwhile, globalization and the new normal era, as the impact of the covid-19 pandemic, have made social, community, and economic life experience many changes, for that islamic banking must further strengthen its identity by creating an image of islamic banking that is resilient, highly competitive, and plays a more realistic role. on the national economy and social development in indonesia. the development of the banking industry has undergone significant changes in recent years, especially in the banking world in indonesia, which is increasingly crowded with islamic banks, where operational activities are different from conventional banks. however, people in indonesia are more familiar with conventional banks than islamic banks, and this is due to a need for more socialization by the government so that banks. sharia is still of minimal interest to the public. in 2019, islamic banks are still unable to compete with conventional banks, especially in the conditions of the past five years. this slowdown makes islamic banks always be discussed, especially on capital, liquidity and efficiency issues. especially in the era of the industrial revolution 4.0 and the emergence of the vuca phenomenon (volatility, uncertainty, complexity 40 and ambiguity), the banking industry must quickly respond to changes and anticipate them (shahnaz, 2021). therefore, islamic banks must have a competitive advantage to be in line with conventional banks. the idi survey (in-depth interview) and focus group discussion (fgd) conducted by the ojk stated that the current performance of islamic banking still needs to improve in growth. due to the absence of significant business model differentiation and business development focused on business goals, the quality of hr and it could be more optimal, and the inclusion index and literacy still need to be improved (ojk, 2020). the less-than-optimal performance of islamic banks causes the market share to experience a slowdown. as a result, the market share of islamic banks is only 6,51 percent, far below that of conventional banks (93,49 percent). conventional banks have been proven to show good performance and increase growth significantly. according to the chairman of the board of commissioners of the financial services authority (ojk), wimboh santoso (2021), the low market share of islamic banking is caused by the current sharia banking products still being unable to compete with conventional banking. impacts on the achievement of performance can be assessed through indicators of the ratio of npf, nom, roa, and oer. research by asraf et al. (2019) concluded that the weak point of islamic banks represented by bsm compared to conventional banks, bank mandiri, was the low quality of productive assets which resulted in low profitability. in addition, the cost-efficiency of islamic banks is also lower, as indicated by a higher oer. cahya (2021) concludes that there are differences in the soundness of conventional and islamic banks, which are assessed by the ratio of capital adequacy ratio, loan to deposit ratio and interest expense ratio, but the ratio of non-performing loan, net profit margin, return on assets, return on equity, and operational costs and operating income conventional banks have a better health condition than islamic banks during the 2015-2019 period. one indicator of financial performance measurement is profitability which measures how much the company's ability to generate profits. profitability is an essential reference in assessing banking performance because the primary orientation of business activities is profit creation (kasmir 2016). the financial performance of islamic banks, as measured by the roa ratio, is influenced by factors such as npf, npm, and oer. suwarno and muthohar's research (2017) concludes that npf has a significant positive effect on roa, operational expense and operasional revenue have a negative effect on roa, and car has an insignificant positive effect on roa of islamic banks in indonesia. another factor that can affect the company's performance is the competitive advantage of banks to compete with other banks; of course, it will affect financial performance. porter (1980) argues that competition is to gain market share. therefore, competition for profit is higher than the average profit earned by the company. competitive advantage is what makes a company able to survive compared to competitors. competitive advantage can be in the form of cost advantages and providing more value to customers, which will trigger the company to generate profits compared to competitors. it is reinforced by the results of a study by nguyen et al. (2021), concluding that competitive advantage positively affects company performance. so in this study, competitive advantage is used as a moderating variable that strengthens the influence of the npf, nom and oer variables on increasing profitability. based on the problems above, this research aims to analyze factors affecting welfare in indonesia; they are education, health, technology, region, and other individual characteristics required to accumulate human resources to increase production capacities beneficial for laborers. methods 41 this study uses descriptive quantitative and causal explanatory methods that examine one or more variables that cause changes in other variables or not (sekaran & bougie, 2016). the design in this study begins with a problem as a phenomenon and then formulates a problem from the phenomenon that occurs. the object of research is a variable studied or measured in a study. the objects in this study are (1) return on assets (roa); (2) non-performing fund (npf), net operating margin (nom); (5) operational costs on operating income (oer) and (6) asset utilization efficiency (aue). this research is a case study research on islamic banks in indonesia. thus, the population of this study is all islamic banks consisting of 31 islamic banks in indonesia (statistical data on islamic banking, ojk 2020). the research instrument was tested using multiple linear regression tests with spss 26. result and discussion table 1. anova-regression test anova model sum of squares df mean square f sig. 1 regression 005 3 .002 residual 000 33 .000 189.781 .000b total 005 36 a) dependent variable: roa b) predictors: (constant), bopo, nom, npf source: data processed 2022 the f test results show a significance value of 0.000 < 0.05, so it can be concluded that the data meets the model's feasibility test. table 2. f test result model unstandardized b coefficients std.error standardized coefficients beta t sig (constant) .125 .007 17.034 .000 npf .106 .127 .136 .834 .411 nom .08 .074 .168 1.092 .283 oer -.133 .009 -1.074 -14.782 .000 moderating 1 -.139 2.485 -.008 -.056 .956 moderating2 -1.526 1.303 -.184 -1.171 .251 moderating 3 .057 .069 .076 .822 .418 a. dependent variabel: roa source: data processed 2022 partially testing the npf variable has no significant effect on roa, and the nom variable has no significant effect on roa. in contrast, oer has a significant negative effect on roa, which means that the higher the oer, the lower the roa. reduce the profitability of islamic banks. this study does not support muthohar (2017), who concludes that npf has a significant positive effect on roa while supporting that oer has a negative effect on roa. this study also does not support romantin (2015) that oer has no significant effect on the roa of islamic banks in indonesia. the effect of competitive advantage is not proven to moderate the effect of npf, nom, and oer on roa, where the results are > 0.05, namely, the significance value of moderating 1 is 0.956, moderating 2 is 0.251 and moderating 3 is at significance value 0.418. this study supports nguyen et al. (2021), who conclude that competitive advantage has a positive effect on company performance, where the advantage variable. 42 according to saputri et al. (2016), the car, oer, and npl variables affect the company's financial performance as measured by roe. at the same time, porter (1980) argues that competition is to gain market share. therefore, competition for profit is higher than the average profit earned by the company. competitive advantage is what makes a company able to survive compared to competitors. competitive advantage can be in the form of cost advantages and providing more value to customers, which will trigger the company to generate profits compared to competitors. the results of the study reinforce this. in this study, competitive advantage is used as a moderating variable which strengthens the effect of the car, npf, npm and oer variables on increasing profitability. meanwhile, le and dang (2018) state that competitive advantage will affect the values that cause the company's performance to increase, as seen from the willingness of customers to buy the products offered even though the prices offered by competitors are lower. rendiana (2015) and yusuf (2017) conclude that oer has a positive effect on return on assets (roa). conclusion the conclusions of this study are: 1. npf has no significant effect on the roa of islamic banks. 2. nom has no significant effect on the roa of islamic banks. 3. oer has a significant negative effect on the roa of islamic banks. 4. competitive advantage does not moderate the effect of npf on islamic bank roa. 5. competitive advantage does not moderate the effect of nom on the roa of islamic banks. 6. competitive advantage does not moderate the effect of oer on the roa of islamic banks. references al nimer, m., warrad, l., & al omari, r. 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(2017). dampak indikator rasio keuangan terhadap profitabilitas bank umum syariah di indonesia. jurnal keuangan dan perbankan, 13(2), 141-151. https://doi.org/10.1111/j.1936-4490.2002.tb00668.x https://doi.org/10.1016/j.jempfin.2009.04.002 1107 non-performing loan moderates influence credit provided by lpd profitability in lpd gianyar subdistrict volume: 4 number: 4 page: 1107 1112 l. g. p. sri ekajayanti1, i. b. putra manuaba2, i ketut puja wirya sanjaya3 1,2,3faculty of economy and business warmadewa university corresponding author: l. g. p. sri ekajayanti e-mail: ekajayanti60@gmail.com article history: received: 2023-06-27 revised: 2023-07-04 accepted: 2023-07-17 abstract: the village credit institution (lpd) is a financial business entity owned by a traditional village and carries out business activities within the traditional village environment. lpd is one of the assets and sources of income for traditional villages, so it requires good management by management and supervisory bodies. in general, the lpd aims to improve the standard of living of villagers and to preserve the existence of traditional villages in the province of bali. the village credit institution (lpd) is a financial institution owned by desa pakraman, which has unique characteristics. this specificity is mainly related to the obligations of the lpd towards desa pakraman, which are physical/scale and nonphysical/niskala. regarding the lpd in the gianyar sub-district, there are 40 lpds spread across the gianyar sub-district. this study aimed to determine the effect of credit extended by lpd on profitability with non-performing loans as a moderating variable. this type of research is an empirical study of lpds throughout the gianyar district. the sampling technique used was purposive sampling, namely sampling based on consideration. hence, the sample in this study was 165 samples obtained from 33 lpd populations throughout the gianyar district with five years of observation, namely from 2017-2021, and data collection was carried out with documentation. the data analysis technique used is partial least square (pls), where the independent variables are credit extended by lpd, the dependent variable is profitability, and the moderating variable is non-performing loans. keywords: non-performing loans, lpd loans, profitability cite this as: ekajayanti, l. g. p. s., manuaba, i. b. p., sanjaya, i. k. p. w. (2023). “non-performing loan moderates influence credit provided by lpd profitability in lpd gianyar sub-district” journal of environmental, sustainability & social science, 4(4), 1093 1098. introduction based on bali provincial regulation no. 2 of 1988 and renewed by regulation no. 8 of 2002, the village credit institution (lpd) plays a role in supporting rural economic development by increasing the saving habits of rural communities, providing credit for small-scale businesses, eliminating forms of exploitation in credit relations, and creating equal opportunities for business activities in village level, increasing the level of monetization in rural areas (putri, 2019). lpd performs its function in the form of capital accumulation efforts. table 1. health conditions of lpds in gianyar district for the 2017-2021 period no year not healthy unwell healthy enough healthy 1 2017 8 26 59 150 2 2018 10 38 50 145 mailto:ekajayanti60@gmail.com 1108 3 2019 19 12 46 166 4 2020 25 32 57 99 5 2021 29 35 61 80 source: financial report of the gianyar regency lpd empowerment institution (2021) the health of lpds during the 2017-2021 period has fluctuated. fluctuations in lpd conditions indicate that lpds are in an ill condition, on average, including difficulties in recovering lpd finances due to a decrease in cash turnover from bad loans. another factor that causes the condition of the lpd to be unhealthy stems from many male administrators in the local village who are reluctant to take care of their lpd when there are problems. according to riyanto et al. (2019), credit giving, or lending, is one of the main activities in banking. this credit distribution activity is carried out by collecting funds from the community and channeling them back into savings and others. in contrast to kasmir (2019), lending is the receivables turnover within a certain period. the turnover rate of a company's receivables can describe the efficiency level of the company's capital embedded in receivables. the receivables turnover period depends on payment terms. the softer payment terms mean that, the longer the capital is tied to receivables, the more the accounts receivable turnover rate shows the effectiveness of working capital embedded in receivables. the credit turnover rate ratio shows how quickly receivables are collected. the results of this research, when associated with previous empirical studies conducted by utami and putra (2016), dewi and ratnadi (2018), farida (2015), lestari (2019), udayani and wirajaya (2019), jayanti and sartika (2021) and sanjaya et al. (2022) state that credit provided by lpd has a positive effect on profitability. in contrast, udayani and wirajaya (2019) state that credit hurts profitability. non-performing loan (npl) is a ratio that is proxied to measure the ability of bank management to manage bad loans provided by banks (rachmawati, 2019). the lower the npl, the higher the bank's profitability. conversely, if the npl at the bank is high, the bank will incur losses because the interest income earned from loans will be low, which will impact decreasing profitability. bank indonesia will set the criteria for an npl ratio below 5% because it is based on the bank's value to the value of the npl ratio (kasmir, 2019). the results of this study, when associated with previous empirical studies conducted by utami and putra (2018), dewi and ratnadi (2018), and lestari (2019), state that non-performing loans hurt profitability. in contrast, udayani and wirajaya (2019) state that non-performing loans positively affect profitability. basis theory, contingency theory. contingency theory is said to be a system that is applied and is effective in an organization; it is not sure that it will be successful and effective when applied to other organizations with different organizational characteristics because it is caused by contingency factors (sutrisno, 2019). wawan (2018) states that contingency theory is the center of structural theory with a proposition or structure that must go through a process according to the context (characteristics of organizational culture, technology, size, or task) to survive or be effective. suarnawa (2018) argues that contingency theory is an open system in a company that is closely related to interactions for adjustment and control of the environment to maintain the viability of a business. other companies may not use systems designed and used by certain companies due to differences in conditions and environment that cause a company's system to differ. signaling theory. suganda (2018) argues that signal theory emphasizes that the company can send signals to external parties through reporting information related to company performance; the market will respond to the announcement of dividend distribution so that it can see the company's prospects for the future to increase the value of the company. suppose the company decides to share 1109 h3 h2 profitabilitas (y) non-performing loan (m) the profits earned as dividends. in that case, it will reduce the retained earnings, ultimately reducing the source and internal used to develop the company. companies can reduce agency costs by distributing dividends due to the reduced amount of company cash flow that managers often use for wasteful (inefficient) use and use of underground water. the tax rate is set at 20% (twenty percent). conceptual framework non-performing loans moderate the effect of credit provided by the lpd on profitability methods this research was conducted at village credit institutions in the gianyar district for 20172021. the object of this study is the financial statements of the village credit institutions in the gianyar district for the 2017-2021 period, especially those related to loans provided by lpds, nonperforming loans, and profitability. this study's population is 40 lpds obtained from all village credit institutions registered with the lplpd of gianyar regency for 2017-2021. the sampling technique used in this study was purposive sampling, namely a sampling technique based on specific criteria or considerations. consideration of the criteria used in the sample selection process is as follows: 1) village credit institutions in the gianyar subdistrict are registered consecutively at the lplpd for 2017-2021. 2) village credit institutions in the gianyar subdistrict submit annual financial reports to the lplpd for 2017-2021. 3) village credit institutions in the gianyar subdistrict will continue operating during 2017-2021. result and discussion validity test results showed that all research instruments used to measure tax knowledge variables, tax sanctions, service quality, and taxpayer compliance had a correlation coefficient value with a total score of all statement items greater than 0.30 with a significance of less than 0.05. it indicates that the details of the statement in the research instrument are valid and worthy of use as the research instrument. multiple linear regression analysis. table 2. the result moderate regression analysis interaksi variabel original sample (o) sample mean (m) standard deviation (stdev) t statistics (|o/stdev|) p values credits given lpd (x) 1110 x->y 0,5348 0,5157 0,1515 3,5297 0,0005 m ->y -1,1545 -1,1109 0,3858 2,9927 0,0029 m*x->y -0,009 0,022 4,032 0,002 0,998 source: data processed 2023 the effect of credit given on profitability. based on the results of hypothesis testing, the credit given positively affects profitability in lpds throughout the gianyar district. indicated by a positive original sample direction of 0.5348 and a significance level of p-values of 0.0005 or less than α (0.05). it means that the increase in credit given can influence the increase in profitability of lpds throughout the gianyar district. the signal theory has a relationship with credit extended by lpd to profitability. in contrast, through signal theory, the lpd can determine how much good signal or good impact arises from credit given to creditors. the credit given will signal if the creditor can fulfill its obligations in repaying the debt it has previously borrowed so that cash turnover is stable and impacts increasing profitability. a lousy signal will also arise if the credit given before cannot be paid by the creditor causing lousy credit; this will impact decreasing profitability due to unstable cash circulation. the results of this study follow previous empirical studies, where empirical studies conducted by utami and putra (2018), dewi and ratnadi (2018), farida (2015), lestari (2019), udayani and wirajaya (2019), jayanti and sartika (2021) and sanjaya et al. (2022) state that credit provided by lpd has a positive effect on profitability. the effect of non-performing loans on profitability. based on the results of hypothesis testing shows that non-performing loans hurt profitability in lpds throughout the gianyar district. indicated by the original sample's negative direction of -1.1545 and a significance level of p-values of 0.0029 or less than α (0.05). it means that the reduction in non-performing loans can affect the increase in profitability of lpds throughout the gianyar district. the contingency theory is related to npl or credit risk, which explains that npl is often considered by lpds in extending credit. credit risk occurs due to the dependence of factors on one another. these factors can be antecedents & consequences that have a solid potential for reducing lpd profitability when creditors cannot fulfill their obligations in paying loan installments. the results of this study follow previous empirical studies, where empirical studies conducted by utami and putra (2018), dewi and ratnadi (2018), and lestari (2019) state that non-performing loans hurt profitability. non-performing loans moderate the effect of lpd loans on profitability. based on the results of hypothesis testing, non-performing loans cannot strengthen the relationship between loans extended to profitability in lpds throughout gianyar district. indicated by the original sample's negative direction of -0.009 and a significance level of p-values of 0.998 or less than α (0.05). it means the reduction in non-performing loans cannot strengthen the relationship between loans extended to profitability in lpds throughout the gianyar district. the signal theory relates to the relationship between credit extended by lpds to profitability and npl as a moderator, where signal theory provides both good and bad directions lpds face. high credit risk gives a lousy direction for lpds because the cash turnover that occurs does not go well or the occurrence of bad loans causes a decrease in profitability; conversely, if the credit risk is low, the cash turnover at the lpd becomes stable, and profitability also increases. 1111 the results of this study are inconsistent with previous empirical studies, where empirical studies conducted by utami and putra (2018), dewi and ratnadi (2018), and lestari (2019) state that non-performing loans weaken the relationship between loans provided by lpds and profitability. conclusion loans have a positive effect on profitability in lpds throughout the gianyar district. it means that the higher the credit turnover given, it will affect the increase in profitability in lpds throughout the gianyar district. non-performing loans hurt profitability in lpds throughout the gianyar district. it means that the lower the level of non-performing loans or credit risk, the higher the profitability of lpds throughout the gianyar district. non-performing loans cannot strengthen the relationship between loans extended to profitability in lpds throughout the gianyar district. it means that the lower the level of non-performing loans or credit risk, the weaker the relationship between credit extended to profitability in lpds throughout gianyar district. based on the results of the research analysis and the results of the discussion, several suggestions can be used as material for consideration in increasing the profitability of lpds throughout the gianyar district as follows: for village credit institutions (lpd) throughout the gianyar district village credit institutions (lpd) throughout the gianyar district can increase profitability in each lpd by increasing lending, where increasing lending can be done through increasing the number of customers and reducing loan interest rates. another step that needs to be considered by the lpd is to reduce credit risk or non-performing loans, where credit risk reduction is carried out to minimize the occurrence of bad loans. this method can be done by tightening rules related to securities guarantees so that if lousy credit occurs, the lpd can obtain goods from securities that customers have guaranteed. for future researchers, it is hoped that they will be able to expand the scope of the research area, not only to the scope of lpds in the gianyar district but to include a broader range of lpds such as lpds in klungkung regency, lpd units in bangli regency, lps throughout denpasar city and others. so that it can represent a population with a more significant number and the study results can be generalized. further research is also recommended to add independent variables to support the complexity of the research, for example, adding business capital, solvency, liquidity, or other variables, as well as using other moderating variables, such as financial performance variables, because in this study, the moderating variable does not influence the relationship between the independent variables and the dependent variable. references ayu dwikayanthi pudja dan wayan suartana. 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(2018). manajemen keuangan kontingensi kantor (p. 78). sinar grafika. 1068 effect of corporate social responsibility disclosure to the value of companies with environmental management as a moderating variable volume: 4 number: 4 page: 1068 1073 putu gede wisnu permana kawisana1, l.g.p sri eka jayanti2, dewa ayu eka pertiwi3 1,2,3 faculty of economics and bussines, university of warmadewa, indonesia corresponding author: putu gede wisnu permana kawisana e-mail: permanaunwar@gmail.com article history: received: 2023-06-22 revised: 2023-07-02 accepted: 2023-07-16 abstract: in today's modern era, competition in the business world is getting faster and more competitive. it can be seen on the indonesia stock exchange which every year becomes the media for company entry and exit. this has resulted in companies competing to show the advantages that exist in each company to get good value in the eyes of investors. this study aims to determine and analyze the effect of csr on firm value. so there is a need for further research related to the effect of the issuance of these regulations. it is hoped that this research can provide empirical evidence of the effect of csr on company value, by including environmental management as a moderating variable. this research is a quantitative study using secondary data, namely in the form of sustainability reports from mining companies for 2019-2021. testing the data using moderation regression analysis. results the type of data used in this study is quantitative data. the data source used in this research is secondary data with purposive sampling method. there are 3 variables studied, namely csr disclosure, corporate values and environmental management. the results of this study obtained 45 research samples from 15 mining companies for the 2019-2021 period, and succeeded in proving that the csr variable did not have a significant effect on company value, while the environmental management moderation variable was able to moderate strengthen the relationship between csr and company value. keywords: company value, corporate social responsibility, environmental management cite this as: kawisana, p.g.w.p., jayanti, l.g.p.s.e., pertiwi, d.a.e. (2023). “effect of corporate social responsibility disclosure to the value of companies with environmental management as a moderating variable” international journal of environmental, sustainability, and social science, 4 (4), 1068 1073. introduction in today's modern era, competition in the business world is getting faster and more competitive. it can be seen on the indonesia stock exchange which every year becomes the media for company entry and exit. this has resulted in companies competing to show the advantages that exist in each company to get good value in the eyes of investors. one of the basic goals of a company in order to survive in competition is to increase the value of its company to increase the prosperity and welfare of company owners (zabetha, tanjung, and savitri, 2018). one of the industrial sectors of public companies on the indonesia stock exchange that is of considerable interest to investors is the coal mining sector (santoso, damayanti, and razak, 2019). mining companies are closely related to environmental welfare. indonesia has many mining companies so that environmental damage will appear and have quite an impact not only on humans but also on other aspects that are disrupted by the mining industry activities. mailto:permanaunwar@gmail.com 1069 investors to invest so that it will affect the value of the company. if the company is unable to prevent pollution from occurring, it will have a negative impact on company value. minister of environment regulation number 03 of 2014 concerning programs for evaluation of company performance ratings in environmental management. performance rating program for companies in environmental management, hereinafter referred to as proper, is an evaluation of compliance and performance exceeding compliance with those in charge of business and/or activities in the field of controlling pollution and/or environmental damage, as well as managing hazardous and toxic waste materials. for assessment using proper, it starts with the best color, namely gold, green, blue, red and the worst is black. by looking at the color ranking, it can be interpreted that the public can find out the level of management that exists in the company. currently the implementation of corporate social responsibility (csr) has been regulated in several laws so that companies can carry out their social responsibilities in accordance with the provisions of the laws that have been made. stipulated in law number 47 of 2012 concerning social and environmental responsibility of limited liability companies, law number 32 of 2009 concerning environmental protection and management, law number 25 of 2007 concerning investment, law number 22 of 2001 concerning oil and gas, law number 4 of 2009 concerning mineral and coal mining, government regulation number 23 of 2010 regarding the implementation of mineral and coal mining business activities, law number 21 of 2014 regarding geothermal, government regulation number 74 2001 concerning the management of hazardous and toxic materials, and law number 13 of 2011 concerning handling the poor. csr activities along with reporting are supported by the global reporting initiative (gri) which has issued items that make it easier for companies to prepare sustainability reports. gri has released a new reporting standard called gri standards in 2016 with aspects of foundation, general disclosure, management approach, and topic-specific standards consisting of economic, environmental and social aspects (global reporting standard, 2017). shareholders certainly will not be careless in investing their shares in the company. the value of the company is something that can be seen through the price of the shares of the company itself. the higher the stock price of the company, the higher the company value (suryati, gama, and astiti, 2019). the company's value is a reference for shareholders to invest in the company. therefore, the company must have high quality both from a financial and environmental perspective. environmental management is only as a complement to the company having a good image. because a good company environment indicates that the company is responsible for achieving its goals. many private companies are now developing what is meant by corporate social responsibility (csr). csr on company value in the mining sector is very important, because csr is believed to increase company value, where investors tend to invest in companies that have social concern, using social responsibility information as one of the company's advantages, especially mining sector companies that business activities have a direct impact to environmental. grand theory based on legitimacy theory, legitimacy is a form of acknowledging the company's existence from the community. to be accepted by society (society), organizations must be able to align economic goals with their environmental and social goals (mufidah, 2018). if a mining company pays close attention to environmental management, the community will respond favorably to the company, so that the company's image will improve. with a good corporate image will also be valued well by investors. investors are more interested in companies that have a good image in the community, because it will increase consumer loyalty which will be attracted to the products produced by the company. stakeholder theory says that a company is not an entity that only operates for its own interests but must provide benefits to its stakeholders (suryati, gama, and astiti, 2019). according to wardhana (2017) stakeholders have the right to know the actions taken 1070 by management, such as the right to know financial, environmental and social responsibility performance, this information can be used to assess company performance, the more stakeholder expectations are met, the firm value will increase. the company's main goal is to increase the value of the company. companies must pay attention to all dimensions, namely economic, social and environmental so that the value of the company will be guaranteed to grow sustainably and be profitable for the company in the long term. by applying these 3 dimensions it proves that the company is responsible and has concern for the environment around the company. signal theory explains that investment decisions from outside the company will depend heavily on information issued by the company (lingga and wirakusuma, 2019). signals are a form of information stating that the company is better than other companies. information is very important for investors and business people to be able to provide information regarding records and descriptions both in the past and in the future, for the sake of the company's future. accurate and timely information is needed by investors in the capital market as an analysis of decision making by investors. investors will invest their shares if they have made a decision through the capital market. methods the type of data in this study is quantitative data. the data taken comes from the rating category (environmental performance) and corporate social responsibility (csr). source of data in this research is secondary data. secondary data is in the form of annual reports of mining companies, as well as a list of companies that have followed proper to measure environmental management. data was taken through the official website address at www.idx.co.id. as well as the list of companies evaluated by the ministry of environment for the proper program obtained from the official website at www.proper.menlh.go.id. population is a collection of elements that have certain characteristics that can be used to make conclusions (chandrarin, 2018). in this study taken from mining companies listed on the idx because they have the largest companies compared to other sector companies. the sample is a collection of subjects that represent the population (chandrarin, 2018). the research was conducted using a purposive sampling method, namely a sampling method based on certain criteria. the criteria used are as follows: mining companies listed on the indonesia stock exchange (idx) in 2019-2021. mining companies registered with proper ratings for 2019-2021. mining companies that publish annual reports and can be downloaded through the idx website or their respective websites each mining company result and discussion table 1. coefficientsa the results of this moderation test equation focus on the interaction of environmental management with corporate social responsibility. the research results show the magnitude and direction of the interaction effect of the moderating variable and the independent variable on the dependent variable. the regression coefficient which is positive means that it has the same effect as the firm value, while the regression coefficient which is negative means that it has an influence that model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 85187.338 55126.904 1.545 .130 pl 5487.509 7960.397 .110 .689 .494 csr -11876.650 7275.829 -.273 -1.632 .110 pl*csr 1.269e-5 .000 .384 2.116 .040 1071 is not in the same direction as the firm value. based on the multiple linear regression equation, it can be explained as follows: 1. a constant value of 1.545 means that if the environmental management and corporate social responsibility variables are constant or have a value of 0 then the company value is 100%. 2. the coefficient value of the corporate social responsibility variable is -11876, which has decreased by 1 unit, assuming that the variables of company size, board size and profitability are considered constant, csr will decrease by -1.632 units. 3. the coefficient value of the interaction variable between environmental management and corporate social responsibility (pl*csr) is 1.269, meaning that environmental management (x1) has increased by 1 unit assuming that corporate social responsibility is considered constant, so company value will increase by 2.116 units. the results of the hypothesis test in table 9 show that environmental management interactions are able to moderate the positive influence of csr on firm value by 1.269 with a significant level of 0.040. a significance value of 0.040 <0.05 indicates that h2 which states that the environmental management variable is able to strengthen the csr relationship with firm value so that it can be concluded that the hypothesis is accepted. corporate social responsibility on company value the results of this study explain that the beta regression coefficient value of csr is -0.273 with a significance of 0.110 > 0.05, so it can be explained that the csr variable in this study has no significant negative effect on firm value. the results of this study prove that the disclosure of corporate responsibility has no influence that can affect a conditional value of the company, both from internal performance and external assessment and the condition of the company's management itself. these results proved to reject the hypothesis in this study. these results support the research conducted by suryati (2019) profitability interaction moderates firm size against intellectual capital performance the results of the study prove that the interaction of environmental management variables as a moderator is able to strengthen the relationship between csr and company value. with a coefficient of determination of the beta value of 0.384 (positive) with a significance level of 0.040 <0.05. the results of this study explain that the greater the environmental management as part of the company's commitment to good performance, it is proven to provide positive input for the company to develop and increase the company's assets which are disclosed in corporate social responsibility. this will affect the added value of a company, and will also be a positive signal for the company's stakeholders. conclusion based on the results of the research analysis and the results of the discussion in the previous chapter, the conclusion from this study is that corporate social responsibility has a negative and insignificant effect on company value in mining companies on the idx for the 2019-2021 period. environmental performance interaction is able to strengthen the relationship between corporate social responsibility and corporate value in mining companies on the idx for the 2019-2021 period based on the conclusions above, the suggestion from this study is that further research can be carried out by increasing the number of observed samples and developing a research model by adding research variables such as the level of efficiency so that the results obtained are able to describe the actual situation. for external parties. this research is expected to be a basic reference for starting to invest in the capital market. by monitoring companies that consistently enter into mining companies that tend to have good financial reports and can 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university of jember, indonesia email: dayou.deka2506@gmail.com article history: received: 2021-03-10 revised: 2021-03-20 accepted: 2021-03-28 abstract: the banking sector as one of the economic drivers plays an important role in society. over time, bank operations did not only raise funds from the public but were more complex. the development of the banking industry can be seen from the number of banks in indonesia that have spurred the level of competition. of course, the bank must pay attention to its health. the use of bank soundness level parameters or rgec combined with clusters is interesting to study. by using the cluster method, banks can be classified based on the parameters of their health level. this study aims to analyze the rgec-based bank grouping classification generated by the fuzzy c-means and fuzzy gustafson kessel clustering analysis using financial ratio data on 80 conventional banks in indonesia. the software used in this study is matlab r2015b. the results showed that the fcm clustering had a smaller standard deviation than fgk so that the first cluster in the fcm showed that the banks were in good condition compared to the other clusters even though the overall condition of banks in indonesia was good when viewed from their financial performance. keywords: fuzzy c-means, fuzzy gustafson kessel, banking cite this as: kinanti, k.a., sukarno, h., utami, e.s. banking clustering study based on fuzzy c-mean and fuzzy gustafson kessel. international journal of environmental, sustainability, and social science, 2(1), 1-6. https://doi.org/10.38142/ijesss.v1i3.58. introduction the banking sector, which is now growing in existence, has long been an interesting subject of study to be used as a source of research because of its important role as a driving force of the economy (sulistyan, ermawati, hidayat, lukiana, & kasno, 2019). in act number 10 of 1998 concerning banking, a bank is stated as a business entity that collects funds from the public in the form of deposits and distributes them to the public in the form of credit and / or other forms in order to improve people's lives. over time, bank operations did not only raise funds from the public but were more complex. a bank is a type of financial institution that performs various services, such as providing loans, circulating currency, controlling currency, acting as a storage place for valuable objects, financing the business of companies and others. good bank performance and a healthy bank condition are needed in determining where a person or company will invest their capital or perform other banking services (abdurrahman, 2001). the results of the factors affecting the soundness level are in the form of a bank soundness level composite rating which is determined based on a comprehensive and structured analysis of the ranking of each factor as referred to in article 8 paragraph (2), paragraph (3), paragraph (4), and paragraph (5) in bank indonesia circular letter no. 13/24 / dpnp dated 25 october 2011 by taking into account the materiality and significance of each factor. the large number of companies in the banking sub-sector creates a form of competition in improving performance and expanding market share, by using the cluster method, the number of existing banks can be grouped into clusters which are similar in terms of the bank soundness ratio so that it will be seen which bank groups have the same characteristics. cluster analysis is included in the multivariate analysis technique with interdependent methods. this technique aims to organize information / summarize data by grouping objects based on certain similar characteristics. thus, cluster analysis or clustering has the goal of classifying data from a series of observations into subsets (called clusters). long cluster analysis (tryon, 1939, 1957) includes several different algorithms and methods for grouping similar objects into their respective categories. a common question that faces researchers in many fields of research is how to organize the observed data into meaningful structures, that is, to develop a taxonomy. cluster analysis can be used to find data structures without providing an explanation / interpretation. in other words, cluster analysis only finds data structures without explaining why they exist. grouping analysis is data analysis which intends to determine groups or groups of data based on the similarity of characteristics so that the further development of cluster analysis is to consider the membership level which includes fuzzy sets as the weighting basis for grouping which is called fuzzy clustering (rahmatika, suparti, & safitri, 2015). there are many grouping methods in fuzzy clustering, one of which is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 2 fuzzy c-means (fcm) and fuzzy gustafson kessel (fgk). after grouping the two methods, the next step is to find the optimum number of clusters based on the xb index and determine the best method by looking at the icdrate criteria, then perform a manova analysis to determine the differences in the characteristics of each cluster. this research is supported by several studies related to the rgec ratio, including daryanto, utami, and rakhmawati (2018), devianto and dwiasnati (2018), nicola, manalu, and hutapea (2017), minarrohmah, yaningwati, and nuzula (2014), andriyani, pebrica, mayasari, and aryani (2018), dewi and candradewi (2018). meanwhile amalia, widodo, and oktaviana (2016) also examined the health of banks with the camels ratio but also clustered the banks. rahmatika et al. (2015) also used the cluster method but not for banking. the development of the banking industry can be seen from the number of banks in indonesia that have spurred the level of competition. of course, the bank must pay attention to its health. the use of bank soundness level parameters combined with clusters is interesting to study. by using the cluster method, banks can be classified based on parameters of their health level. method this research is a descriptive study, namely collecting, interpreting, and analyzing data by performing calculations based on theory with objective data that occurs so that it can provide a complete picture of the research problem and its resolution efforts. the population in this study are all conventional banks operating in indonesia. the sample in this study was taken based on the availability of data and the ease of obtaining it or it is called the convenience sampling method. the type of data is secondary data in the form of bank financial reports such as statements of financial position, income statements, and others. sources of data were obtained from the official website of the financial services authority (ojk), the indonesia stock exchange and the bank's website in the form of annual financial reports for banks, especially conventional banks in 2019. research variables based on the rgec aspect are limited to the aspects of risk, earnings and capital. the risk aspect consists of two variables, namely the variable credit risk and liquidity risk. the earnings aspect consists of four variables, namely the return on assets (roa) variable, operational expenses on operating income (bopo), and net interest margin (nim). the capital aspect consists of one variable, namely the capital adequacy ratio (car). the results of the calculation of rgec-based ratios will be processed using the fuzzy c-means cluster method with the formula as in equations 1 and 2 in the theoretical study or can be shown below: in addition, this raiso is included in the fuzzy gustafson kessel cluster method with the following formula: so that the clusters will be formed, each of which has similarities to one another. the results of data processing using the cluster fuzzy c-means and gustafson kessel method will show how many clusters are formed and how many members of each cluster so that it will be known which cluster method is the best, namely the one with the smallest standard deviation. results and discussion the clustering or grouping of banks in indonesia will be divided into 5 clusters where each cluster is labeled with a number 1-5. the bank health ratio data that has been obtained will be grouped using the fcm and fgk cluster methods in the matlab r2015b software. the results of the grouping are as follows: table 1. cluster results using the fcm method. cluster bank 1 1. bank mandiri 2. bri 3. bni 4. bank mandiri taspen 5. bank bali 6. bank jawa barat 7. bank bengkulu 8. bank dki 9. bank jambi 16. bank kalteng 17. bank lampung 18. bank maluku malut 19. bank nagari 20. bank ntt 21. bank riau kepri 22. bank sulselbar 23. bank sulteng 24. bank sultra 31. bank oke indonesia 32. citibank 33. bank keb hana 34. bank maspion 35. bank mega 36. bank maybank indonesia 37. bank mestika dharma 38. bank ocbc nisp 39. bank sbi indonesia international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 3 source: data processed, 2020 based on table 1, it can be seen that the 1st cluster has the most members, namely 45 banks, while the cluster with the least members is the 2nd cluster, with only 1 bank member. grouping based on fgk is also carried out using the matlab r2015b program as well as the fcm in fgk will be divided into 5 groups that have similarities or are called clusters. the results of the cluster by means of fgk resulted in members of each cluster as follows: table 2. cluster results using the fgk method cluster bank 1 1. bri agroniaga 2. bank banteni 3. bank bnp paribas indonesia 4. bank bukopin 5. bank ibk indonesia 6. bank multi arta sentosa 7. bank qnb indonesia 8. amar bank indonesia 9. bank fana indonesia 10. bank oke indonesia 11. bank victoria internasional 2 1. bank jateng 2. bank sulteng 3. bank ntt 4. bank mestika dharma 5. bank sbi indonesia 6. bank bisnis indonesia 7. bank jasa jakarta 8. jp morgan chase 9. mufg bank 3 1. bank mandiri 2. bri 3. bni 4. bank mandiri taspen 5. bank bali 6. bank jawa barat 7. bank bengkulu 8. bank dki 9. bank jambi 10. bank kalsel 11. bank jatim 12. bank kalbar 13. bank kalteng 14. btn 15. bank papua 16. bca 17. bank lampung 18. bank maluku malut 19. bank nagari 20. bank sumut 21. bank riau kepri 22. bank capital indonesia 23. bank cimb niaga 24. bank sultra 25. bank sulutgo 26. bank danamon 27. china construction bank 28. bank ctbc indonesia 29. bank dbs indonesia 30. bank ganesha 31. bank icbc indonesia 32. bank mayapada 33. bank keb hana 34. bank mayora 35. bank nationalnobu 36. bank ocbc nisp 37. bank permata 38. bank resona perdania 39. bank uob indonesia 40. bank kesejahteraan ekonomi 4 1. bank kaltimtara 2. bank sulselbar 3. bank artha graha internasional 4. bank sahabat sampoerna 5. bank hsbc indonesia 6. bank maspion 7. bank maybank indonesia 8. bank woori saudara 9. bank mizuho indonesia 10. btpn 11. bank panin 12. bank sinarmas 13. bank mega 14. bangkok bank 15. citibank 5 1. bank commonwealth 2. bank of india indonesia 3. bank shinhan indonesia 4. bank artos indonesia 5. bank digital bca source: data processed, 2020 from table 2 of the cluster members above, it can be seen that the most cluster members using the fgk method are the 3rd cluster, which is 40 members, while the cluster with the least members is the 5th cluster with 5 members. iteration how each fuzzy, namely fcm and fgk converge or get the best results. the graph in the figure shows the objective function of fcm converging when it reaches under 200 10. bank jateng 11. bank jatim 12. bank kalbar 13. btpn 14. bca 15. bank panin 25. bank sulutgo 26. bank bnp paribas indonesia 27. china construction bank 28. bank cimb niaga 29. bank danamon 30. bank icbc indonesia 40. bank woori saudara 41. bangkok bank 42. amar bank indonesia 43. bank bisnis indonesia 44. bank jasa jakarta 45. bank sumut 2 1. bank digital bca 3 1. bank artha graha internasional 2. bank kaltimtara 3. bank commonwealth 4. bank hsbc indonesia 5. bank artos indonesia 6. jp morgan chase 4 1. btn 2. bri agroniaga 3. bank banten 4. bank kalsel 5. bank papua 6. bank bukopin 7. bank capital indonesia 8. bank ctbc indonesia 9. bank dbs indonesia 10. bank ganesha 11. bank ibk indonesia 12. bank mayapada 13. bank mayora 14. bank multi arta sentosa 15. bank nationalnobu 16. bank of india indonesia 17. bank permata 18. bank qnb indonesia 19. bank resona perdania 20. bank sinarmas 21. bank uob indonesia 22. bank victoria internasional 23. bank fana indonesia 24. bank kesejahteraan ekonomi 25. bank sahabat sampoerna 5 1. bank mizuho indonesia 2. bank shinhan indonesia 3. mufg bank international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 4 iterations, while for fgk it is in the 200th iteration over 200. the resulting error value is 10 ^ -8 or 0.00000001, where the smaller the error value, the more convergent the data obtained. figure 1. graph of objective functions, error and number of iterations the cluster plot of both methods can be seen from the matlab application and can be replaced for the axes (x, y) with the existing variables. in the plot image below, it will appear that each cluster has a different color. figure 2. the fcm and fgk cluster plot grouping based on bank health ratios using the fcm and fgk cluster methods produces different members in each cluster. the fuzzy c-means (fcm) method is better than the fuzzy gustafson-kessel (fgk) method. by knowing the fcm cluster method is the right method for conventional banking health ratio data in indonesia, it can be analyzed how the condition of the bank in each cluster formed by the fcm cluster method. the following is an analysis of each ratio or variable in this study: a. npl (non performing loan) the npl provides an overview of non-performing loans at banks. an increase in non-performing loans at banks will have a bad impact on the health of the bank. therefore, the bank is expected to maintain its npl position so that it is not high. bank indonesia regulation number 6/10 / pbi / 2004 dated april 12, 2004 concerning the health assessment system for commercial banks establishes a fair threshold for npl value, namely ≤5% of the total loan portfolio. npl will also result in higher bank income npl, the bank's income will decrease so that the bank will have difficulty in carrying out its function. in the results of the cluster, it is known that the 1st cluster has an npl value of -3.3% 3.39% and if it is taken the average yields an npl of 0.95%, this indicates that the banks in the 1st cluster are below 5% or credit problems that are owned are relatively small and can be handled properly. different results were obtained from the second cluster because in this cluster the members gathered were only 1 member, namely bca digital bank where the npl value was 0. this indicates that the bank does not have nonperforming loans but it also means that the bank does not have interest income from credit. for the third, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 5 fourth and fifth clusters, respectively, have an average npl value of 1.86% for the 3rd cluster and 2.72% for the 4th cluster and 1.00% for the 5th cluster. this result means that the bank is still below the fair value limit of npls so that the condition of the bank is said to be still able to manage credit problems properly. overall, from the bank ratio data, the npl value is still below 5%, meaning that banks in indonesia can control their non-performing loans. b. ldr (loan to deposit ratio) ldr in a bank is a ratio that can broadly measure a bank's ability to meet short-term obligations. ldr needs to be managed properly because if it is too high, the bank will not be able to cover its obligations to customers, while if it is too low, the bank has relatively low income because as it is known, the bank earns income mainly from loans extended. based on the provisions of bank indonesia as stipulated in pbi no. 17/11 / pbi / 2015 dated 25 june 2015 states that the upper limit of the ldr is 92% while the lower limit is at 78%. from the results of the fcm data cluster, it can be seen that in the 1st cluster the average ldr value is 98.6%, this is classified as having met the lower threshold but is above the upper limit of the ldr. in this group, banks are still able to cover their obligations properly and still have income. however, if the value is higher, it is feared that it will become a problem for the bank in fulfilling its obligations, the bank could further collapse if its value continues to rise. if the ldr value is high, banks should start looking for other funding alternatives apart from lending. the highest ldr value is seen in the second cluster where bca digital bank reaches an ldr value of 971.65%, with this value the risk of collapse is inevitable. the opposite result in the 3rd cluster ldr is relatively low, far below this indicates that many bank funds are not channeled optimally in the form of credit. c. roa (return on asset) roa is one of the profitability ratios that measures the company's ability to generate profits from the use of all its resources or assets. the higher the roa, the better the company's performance and further as a decision-making decision what business expansion is needed and attracts investors. according to bank indonesia circular no. 6/23 / dpnp dated may 31, 2004, the minimum roa limit is 1.5%. from the results of grouping, the average roa value in the first cluster is 2.3%, indicating that the banks in the first cluster generate optimal profits because the bank is able to manage existing assets well. sub-optimal results are in the 2nd and 3rd clusters where the cluster members have a negative roa value, which means the bank's ability to generate profits is not optimal. d. bopo (operational expenditures against operating income) bopo is a ratio that describes the efficiency of banks in running their business. operational expenditure, in this case, is the interest expense charged to customers and operating income is the interest earned. the higher the costs incurred to generate income, the more inefficient the bank is operating. the minimum limit of oeoi according to bank indonesia is 85%, seen from the cluster data it produces an average bopo value in the 1st cluster, which is 76.2%, indicating that banks in the 1st cluster are able to generate income efficiently with the use of appropriate operating costs. so that bank operations run well. inappropriate use of operational costs results in high bopo values above 100% in clusters 2,3 and 4 so it is necessary to reduce unnecessary operational costs so that the value is not too high. the increase in bopo as a result of which is competition between banks to attract customers so that it requires fees for promos and prizes, besides that technology has not been applied to banks also makes bank operations ineffective in running it e. nim (net interest margin) the nim standard by bank indonesia is 6%, meaning that the greater the value, the increase in interest income on productive assets managed by the bank will result in a smaller bank condition experiencing financial problems. the existence of promos in the provision of credit causes banks to compete in order to maintain the level of interest income. the nim in the cluster formed using the fcm method, namely in the 1st cluster an average of 5.85% is quite good, almost close to the minimum limit, if seen from the nim members in the 1st cluster there are those who have met the minimum nim limit, even amar bank indonesia booked a nim of 19.3%, which means that in the 1st cluster the bank has been able to maintain its interest income and is in a stable condition. overall nim in indonesia in 2019 tends to decline because many banks prefer credit quality rather than seeking interest income. f. car (capital adequacy ratio) car is the minimum capital adequacy ratio that shows the ability of banks to provide funds that are used to overcome possible risk of loss. the higher the car, the better the bank is in facing the risk of loss. in bank indonesia regulation number 15/12 / pbi / 2014 concerning the minimum capital requirement for commercial banks, a lower car threshold value is set at 8%. from the cluster results, the average car in the first cluster is 25.1%, this indicates that the banks in this cluster have sufficient capital to face the risk of loss. overall, car in indonesia is optimal and is above the lower threshold value of 8%. the car table for each cluster member is as follows: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 6 conclusion the fcm and fgk cluster methods have resulted in 5 clusters and the result of standard deviation results in smaller fcm values than fgk, so that fcm is better used for banking data. judging from the npl ratio is quite good in cluster 1. the ldr in cluster 1 has met the lower threshold but is above the upper limit of the ldr, and looks high in cluster 2, but on the other hand in cluster 3 is relatively low. roa in cluster 1 generates optimal profit, but in clusters 2 and 3 it is less than optimal. bopo in cluster 1 is able to generate income efficiently by using appropriate operational costs so that bank operations run well, however in clusters 2 to 4 require a reduction in unnecessary operational costs so that the value is not too high. nim shows quite good results in cluster 1 and overall in indonesia tends to decrease. car in cluster 1 shows that the bank already has the capital to face the risk of loss and overall it is optimal and above the lower threshold value. reference abdurrahman. 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(2019). retention management as an effort to overcome the intention of account officers to stop the company. journal of advanced research in dynamical and control systems, 11(12), 17-25. tryon, r. c. (1939). cluster analysis. michigan: ann arbor. tryon, r. c. (1957). reliability and behavior domain validity: reformulation and historical critique. psychological bulletin, 54(3), 229-249. 463 is green organizational identity related to sustainability performance? a scooping review volume: 4 number: 2 page: 463 476 agung dinarjito1, nurmala ahmar2 1,2doctoral program in economics, university of pancasila, jakarta, indonesia corresponding author: agung dinarjito e-mail: agungdije@gmail.com article history: received: 2023-01-06 revised: 2023-02-18 accepted: 2023-03-17 abstract: green organizational identity (goi) needs to be implemented by companies to achieve sustainable corporate performance. as one of the intangible assets that can provide positive value to the company, goi is believed to be able to improve its sustainability performance (sp). this research is qualitative research using scooping review to answer the research objectives. this study aims to identify the relationship between goi and sp. the study results show that no research has thoroughly discussed the relationship between goi and sp. existing research still partially discusses part of sp. goi influences environmental performance and its related derivative variables. this study theoretically contributes that goi has a major influence on sustainable company performance, both directly and indirectly. keywords: green organizational identity, sustainability performance, scooping review cite this as: dinarjito, a., & ahmar, n. (2023). “is green organizational identity related to sustainability performance? a scooping review.” international journal of environmental, sustainability, and social sciences, 4 (2), 463 476. introduction the indonesian government has committed to realizing net zero emissions in 2060. therefore, government policies and regulations must be made to ensure that economic actors can also commit to implementing them. research related to sustainability is currently growing as a result of climate change issues. environmental, social, and governance (esg), a hot issue related to the g-20 presidency, has shown the importance of environmental, social and governance factors besides profit. therefore, the company must contribute to sustainable performance by prioritizing these factors. to achieve sustainable performance, one of the factors is the realization of goi for each company. based on social identity theory, ashforth & mael (1989) identify that goi has a significant influence to influence employees to work and carry out activities in accordance with company goals. in addition, goi will make companies instill a unitary identity by helping protect the environment. if the company is already environmentally oriented, then the company will make it a company goal, and the result is that the activities and products produced will be environmentally oriented (chang & hung, 2021). gois that impact employees will also encourage the creation of environmentally friendly innovations (yousaf et al., 2022). based on the explanation above, goi has a major influence on achieving sustainability performance (sp) for companies. little is known about previous studies related to the relationship between goi and sp. it can be seen from the search results in several databases, as shown in figure 1, from 2011 to 2022 from google scholar. there were only 17 articles, but not all were directly related between goi and sp. however, there are few studies discussing goi or sp. therefore, the authors are interested in conducting a literature review related to the relationship between goi and sp to see whether goi is able to influence or have a relationship with sp. to examine this, the authors use the scooping review approach. after preparing the introduction, the next section will discuss the theoretical basis, mailto:agungdije@gmail.com 464 research methods, results and discussion, and conclusions. based on the description above, the authors chose the study's title, “is green organizational identity related to sustainability performance? a scooping review”. methods scooping review is used to answer research objectives. in analyzing the relationship between goi and sp, scooping review is expected to be able to answer in detail related to previous studies that discuss goi and sp. scoping review is an effective methodology for assessing progress made in the research domain based on further studies developed by debrah et al. (2022). to carry out this research, a set of guidelines has been established as in table 1 following the research. the guideline contains the scope of research, data sources, and information collected from the research being reviewed. the research scope determines the review's duration, language and access. data was collected from various sources, proquest, science direct, emerald insight, taylor francis, google scholar and cambridge university press. information collected from studies includes title, author, year of publication, keywords, country/region of publication, study objectives, methodology, results, and recommendations for further study. after determining the scope of the research, sources of data and information to be collected, this study used a five-step scoping review process (ballard & montgomery, 2017; debrah et al., 2022; dinarjito, 2022), namely (1) inclusion and exclusion criteria, (2) a systematic search strategy, (3) study selection, (4) data extraction, and (5) data synthesis. figure 1 shows the scoping review process, the details of which will be discussed next. table 1. scoping review guidelines scope data source information used review duration 2 months electronic data base: titles, authors, publication years access to full test articles proquest keywords english and indonesian science direct publication countries/regions year of publication 2011-2022 emerald insights methodologies research articles cambridge university press results taylor francis limitations and future research google scholar publishers: mdpi.com elsevier igi-global.com so04.tci-thaijo.org taylor & francis cambridge university press pkn stan original research hindawi business perspective source: processed by author, 2023 result and discussion scoping review process. figure 1 illustrates the process of scoping review process. this process is done by setting criteria, creating a systematic search strategy by determining the database used, determining the keywords used, selecting articles, extracting data, and analyzing data. 465 source: data processed 2022 figure 1. article selection process literature search results. a literature search to answer research objectives is carried out by entering keywords as shown in table 2 in the journal database and publishing or perish applications. searches were made on keywords to broaden the scope of articles, and the last literature search was carried out on december 15, 2022. table 2. keywords used no keywords database number of articles used not related not gain access language besides english and indonesian double 1 “green organization identity” and “sustainability performance” proquest 4 0 4 science direct 4 0 3 emerald insight 2 0 1 1 cambridge university press 2 0 2 1 taylor francis 1 1 0 google scholar 17 0 4 5 6 2 “green organization identity” and google scholar 65 12 28 4 13 the article identified from: proquest (4), sciencedirect (4), emerald insight (2), cambridge university press (2), taylor francis (1) range: 2011-2022 identified article from google scholar. “green organization identity” and “sustainability performance”: 17 "green organization identity" and sustainability performance: 65 filter by duplication: 76 filter by language: 66 filter by accessibility: 55 10 articles in languages other than indonesian and english 11 articles were not found filter based on compatibility with goi and sp: 13 42 articles not related to goi and sp 466 “sustainability performance” total 95 13 42 11 9 source: data processed by author, 2022 after a screening process to remove literature that did not comply with the guidelines, 13 works of literature were identified for scoping review (figure 1). this small sample size can be attributed to the fact that research on the relationship between goi and sp is still relatively small, as shown in figure 2, figure 3, and figure 4. based on figure 2, the variables or keywords related to goi are moderating effect, citizenship behavior, corporate environmental performance, social identity, innovation performance, green innovation performance, environmental commitment, and green innovation. there is no relationship between goi and sp as a whole, only environmental performance that has been researched. source: data processed 2022 figure 2. network visualization in figure 3, research related to goi and sp from 2011 to 2022 is still small. from the results of the vos viewer, research related to this topic only appeared in 2019. the goi itself appears in a yellowish-green color starting in 2021. meanwhile, environmental performance and financial performance have appeared since 2019. 467 source: data processed 2022 figure 3. overlay visualization in figure 4, it can be seen that the topic of goi needs to be researched more. it can be seen from the colors that still tend to fade. then, for financial performance, environmental performance, and green innovation, quite a lot of research has been carried out in yellow. sustainability performance with a faded yellow color shows that research on this matter is still tiny. it will provide an opportunity to research these topics. source: data processed 2022 figure 4. density visualization general characteristics. figure 5 shows that little research has been related to the relationship between goi and sp from 2011 to 2022. of the 95 articles filtered at the beginning, only 13 were selected to discuss the relationship between goi and sp. from the year of publication of the selected 468 articles, research on the relationship between goi and sp only started in 2017 and increased in the following years. source: data processed 2022 figure 5. articles 2011-2022 most research related to the relationship between goi and sp from the results of selected articles was carried out in 2022 with 5 publications. in 2011-2016 and 2018, there was no research on the relationship between goi and sp. of the selected articles, there was only 1 article that was not from scopus-indexed journals, while 12 others were published in scopus q1 and q2-indexed journals. it indicates that the selected articles have quality and credibility. table 3. journal accreditation no title year journals journal ranking 1 enhancing organizational citizenship behaviors for the environment: integrating social identity and social exchange perspectives 2022 psychology research and behavior management q2 2 effect of green organizational identity, green shared vision, and organizational citizenship behavior for the environment on green product development performance 2019 sustainability q1 3 the relationship between green organization identity and corporate environmental performance: the mediating role of sustainability exploration and exploitation innovation 2019 international journal of environmental research and public health q1 0 1 2 3 4 5 6 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 goi articles 2011-2022 469 4 the influence of green human resource management on employee green behavior—a study on the mediating effect of environmental belief and green organizational identity 2021 sustainability q1 5 how to shape the employees' organization sustainable green knowledge sharing: cross-level effect of green organizational identity effect on green management behavior and performance of members 2021 sustainability q1 6 green human resource management, green organization identity and organizational citizenship behavior for the environment: the moderating effect of environmental values 2020 chinese management studies q2 7 the effect of green intellectual capital and organizational environmental management on green organizational identity and its impact on green competitive advantage 2017 substance: sources of auditing accounting articles sinta 4 8 mediating role of environmental commitment between green organizational identity and green innovation performance 2019 pakistan journal of commerce and social sciences q3 9 influence of environmentally specific transformational leadership on employees' green innovation behavior—a moderated mediation model 2022 sustainability q1 10 how environmental leadership boosts employees' green innovation behavior? a moderated mediation model. 2021 frontier in psychology q1 11 the impact of green organizational identity on green competitive advantage: the role of green ambidexterity innovation and organizational flexibility 2022 mathematical problems in engineering q2 12 how do firms achieve green innovation? investigating the influential factors among the energy sector 2022 energies q1 13 “the impact of green organizational identity on green innovation at jordanian food and beverage companies” 2022 problems and perspectives in management q2 source: data processed 2022 according to figure 6, from the selected articles, most of the research was conducted in china, with 7 studies, followed by taiwan with 2 studies. saudi arabia, pakistan, jordan and indonesia only produced 1 study on the relationship between goi and sp. it indicates that research related to 470 the relationship between goi and sp is still rarely carried out, including in indonesia, which has only been conducted for the first time. source: data processed 2022 figure 6. research object countries methodological characteristics. tables 4 and 5 show the characteristics of the studies reviewed in terms of data collection methods and data analysis methods. of the 13 articles selected, all of them are quantitative research. based on table 4, the data collection methods used in the selected articles all use a questionnaire. however, 3 articles used a combination method, namely, 2 papers using a combination of interviews and questionnaires and 1 paper using a combination of interviews, questionnaires and documentation. table 4. data collection methods data collection method amount questionnaire 10 interview and questionnaire 2 interview, questionnaire, documentation 1 source: data processed 2022 from the articles obtained, there are 5 analysis tools used, namely sem, sem and sem and hierarchical regression based on hayes' process, descriptive analysis and multiple linear regression, descriptive analysis and correlation analysis, and multiplier regression. sem was used for 8 articles; 7 articles were analyzed using sem, and 1 article was a combination of sem and hierarchical regression. based on selected articles, research in 2021-2022 tends to use more than one data analysis method, either sem with correlation or sem with other methods. existing methods are appropriate to use to see the relationship or influence of goi on so. table 5. data analysis method method quantitative sem 7 sem and hierarchical regression based on hayes' process 1 0 2 4 6 8 10 12 14 china taiwan arab saudi pakistan jordania indonesia jumlah 471 descriptive analysis and multiple linear regression 2 descriptive analysis and correlation analysis 2 multiplier regression 1 source: data processed 2022 goi and sp relationship. chang et al. (2019) conducted research to examine goi's effect on ocbc and gpdp. the result is that goi has a positive influence on organizational citizenship behavior for the environment (ocbc) and green product development performance (gpdp). based on social identity theory (ashforth & mael, 1989) which states that with a high goi, employees will be psychologically connected to the organization and more focused on achieving environmental goals. environmental goals are one part of sp. in addition, with a positive impact on employees in the company to behave and work based on the environment, it will increase gdp. the development of green products will further develop with the internalization of goi and ocbc. zhu et al. (2021) concluded that goi influences task related green behavior (tgb). goi provides context for its employees to explain green behavior in the workplace and gives employees deep meaning (blader et al., 2017). according to social identity theory, when individuals identify strongly with their group, they will consciously adhere to group norms and display positive behavior in favor of the organization (lee et al., 2015). first, as employees identify more and more with the organization, the organization's values, concepts, and practices will be perceived as more unique, distinct, and positive. second, when employees have a strong sense of belonging and dependence on their organization, they respond positively to the company's management (paillé et al., 2014). third, goi makes employees willing to take the organization's interests as their own code of ethics and actively protect and fight for those interests. therefore, when employees have a high level of goi, they have positive feelings towards the environmental values of the organization and look forward to seeking more environmental benefits for the organization to perform the tasks they need to complete their work in a more environmentally friendly manner. thus, goi will influence the environmental performance of companies that are part of sp. this research is also supported by zhu et al. (2021), who examine the effect of green human resource management (ghrm) on tgb with goi as a mediator. the result is that ghrm affects tgb through goi, whereas goi has a direct influence on tgb. chang & hung (2021) conducted research, one of which was to examine the effect of goi on gks (green knowledge sharing) and green product psychological ownership (gppo). the result of his research is that goi can help increase gks between members of the organization, intensify the degree of gppo, and consequently increase the sustainable goals of the company's green product development performance (gpdp) which is part of sp. according to maxfield (2008), humans and the environment will constantly interact and should be in mutually beneficial conditions. ashforth & mael (1989) identified that goi has a significant influence on the effectiveness of the company's employees in directing the company's goals. therefore, goi will help company employees understand how they work and do their activities while protecting the environment and strengthening the company's ability to be environmentally oriented. suppose the company is already oriented to the environment. in that case, the company will make it a company goal, and the results of the activities and products produced will be environmentally oriented(chang & hung, 2021). liu et al. (2020) conducted research in which one of the objectives is to examine the relationship between goi and organizational citizenship behavior for the environment (ocbe). the results of this study are that goi has a significant positive effect on ocbe. this finding is based on social identity theory (ashforth & mael, 1989) which states that with a high goi, employees will be psychologically connected to the organization and more focused on achieving environmental goals. 472 environmental goals are one part of sp. these findings support the research of chang & hung (2021). the results of this study were also supported by he et al. (2022) to look at the relationship between perceived organizational support toward the environment (pose) on ocbe with goi as a mediator. the result is that goi has a positive relationship with ocbe, and ocbc has a positive relationship with pose through goi. mushtaq et al. (2019)conducted tests on the effect of goi on ec (environmental commitment) and gip (green innovation performance). this research concludes that there is a positive direct relationship between green organizational identity and green innovation performance. it is also concluded that goi has a positive impact on the commitment to the environment. as in social identity theory, goi will give employees a sense of belonging to the company to perform environmentally friendly. the result is environmental commitment and positive green innovation performance. this research is supported by research (zhu et al., 2022a). xu et al. (2022) examine the effect of goi on gib (green innovation behavior). the results of the research above show that goi has a positive influence on gib. goi can stimulate employees to comprehensively improve the quality of green products and promote the efficiency of coordinated environmental development. cognition and positive participation of employees in environmental issues through integrating and utilizing new knowledge and new ideas can be significantly enhanced (song & yu, 2018). this study produces the same conclusions as the research (zhu et al., 2022a). yousaf et al. (2022) in their research, one of the goals was to examine the effect of green innovation strategies (gis) on green innovation (gi) through goi as a mediator. the results of this study show that goi mediates gis to gi, and the relationship between goi and gi is significantly positive. it shows that goi has a positive influence on gi. these results are the same as the research (mushtaq, zubair, et al., 2019). research on the relationship between goi and gi was also carried out by al-zu’bi & albloush (2022), examining the impact of goi on gi. the result is that there is a positive effect of goi on gi. an increase in goi leads to an increase in customer loyalty and a positive perception of an organization because of achieving a gi, which improves the image and motivation of organizational members to work with an organization and commit to protecting the environment. it will later affect sp performance from an environmental, social, and financial standpoint. chen et al. (2022) examine the effect of goi on the green competitive advantage (gca). the result is a significant positive correlation between goi and gca. companies must increase their knowledge, technology, and environmentally friendly capabilities to achieve gca. ultimately, gois can influence green ambidexterity innovation. these findings suggest that goi can help companies increase awareness of their green products, thereby promoting green innovation. ambidexterity is defined as the ability to exploit all current potentials and resources while simultaneously exploring and adapting for the benefit of the future (setiawan, 2020). this understanding is the same as the meaning of sustainability. xing et al. (2019) researched the relationship between goi and corporate environmental performance (cep) with sustainability exploration innovation (ser) and sustainability exploitation innovation (sei) as mediating variables. the result is that goi affects ser, thereby increasing cep, and goi affects sei, thereby increasing cep. furthermore, firmansyah (2017) research concludes that goi does not affect green competitive advantage. even though it is not directly related to sp, green competitive advantage is one of the requirements for achieving sp for companies. goi relationship with sp. in relation to sp, no research has examined the relationship or influence of goi on sp as a whole, such as the theory of tbl, social performance, financial performance, and environmental performance. existing studies have only tested subsets of sp. 473 detailed research related to the relationship between goi and sp can be seen in figure 7. from figure 7, it can be concluded that goi has a relationship with various variables to support corporate sustainability. it ensures that goi becomes an important factor or asset to drive the company to achieve sustainable goals. source: data processed 2022 figure 7. relationship between goi and sp with information is as follows. goi (green organizational identity); gib (green innovation behavior); tgb (task related green behavior); sei (sustainability exploitation innovation); ocbc (organizational citizenship behavior for the environment); ser (sustainability exploration innovation); ec (environmental commitment); gpdp (green product development performance); cep (corporate environmental performance); gks (green knowledge sharing); gppo (green product psychological ownership); gip (green innovation performance); and gi (green innovation); gca (green competitive advantage). limitations and recommendations for further research. from the various articles mentioned above, some limitations that can be conveyed regarding research on the relationship between goi and sp include research still using data that is at one point in time (liu & qi, 2022; zhu et al., 2022); xu et al., 2022), only focusing on certain industrial sectors (al-zu’bi & albloush, 474 2022; xu et al., 2021; mushtaq, zubair, et al., 2019), still using limited variables (xing et al., 2019; zhu et al., 2021); limitations of research models and approaches (zhu et al., 2021; zhu et al., 2022; yousaf et al., 2022; al-zu’bi & albloush, 2022), and sample limitations (xu et al., 2021; firmansyah, 2017). apart from disclosing limitations, the article also provides recommendations for further research, including using data from various industrial sectors (liu & qi, 2022; chen et al., 2022), using cross-country research objects (chang & hung, 2021; al-zu’bi & albloush, 2022); adding other variables related to goi (chang et al., 2019; (xing et al., 2019; liu et al., 2020) and using other approaches or methods (mushtaq, zubair, et al., 2019); yousaf et al., 2022; zu’bi & albloush, 2022). conclusion based on the discussion above, research related to the relationship or influence of goi on sp is not fully available. existing research is still testing goi's relationship or influence on sp's part, namely environmental performance. this research contributes to research on goi so that further research can be carried out to examine the relationship or effect of goi on sp as a whole. this research also proves that, in practice, goi will influence a company's success on an ongoing basis. this research still has many limitations, such as the literature database and the types of literature used are still limited, the use of keywords still needs to be more diverse, and the period of time the literature used is still limited. future research can use databases that have not been covered in this study, use various keywords, use various types of literature, and extend the literature publication time. references al-zu’bi, h., & albloush, a. 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(2021). the influence of green human resource management on employee green behavior—a study on the mediating effect of environmental belief and green organizational identity. sustainability, 13(8). https://www.mdpi.com/1078362 zhu, j., tang, w., zhang, b., & wang, h. (2022). influence of environmentally specific transformational leadership on employees’ green innovation behavior—a moderated mediation model. sustainability. https://www.mdpi.com/2071-1050/14/3/1828 https://www.mdpi.com/1078362 https://www.mdpi.com/2071-1050/14/3/1828 547 analysis of motivation, work culture and work environment on the level of employee integrity in the company okta karneli1 volume: 4 number: 2 page: 547 – 551 1institution of the faculty of social and political sciences, riau university, riau, indonesia corresponding author: okta karneli e-mail: okta.karneli@lecturer.unri.ac.id article history: received: 2022-01-04 revised: 2023-02-23 accepted: 2023-03-17 abstract: this study aims to analyze how motivation, work culture, and work environment will affect and give effect to the level of integrity of employees in a company. the research method used in this study is a qualitative descriptive method. the data used in this study is qualitative data, which is categorized into two types: primary data and secondary data. data sources were obtained through library research techniques (library study) which refer to sources available both online and offline, such as: scientific journals, books and news sourced from trusted sources. the results of this study concluded that work motivation, work culture and work environment would greatly influence employee integrity. motivation, work culture and work environment are one unit that must receive special attention for companies that wish to build integrity in their employees. keywords: work motivation, work culture, work environment, integrity. cite this as: karneli, o. (2023). “analysis of motivation, work culture, and work environment on the level of employee integrity in the company.” international journal of environmental, sustainability, and social sciences, 4 (2), 547 – 551. introduction employee productivity is an achievement of company targets that have been determined through the ability to design a job. several factors affect employees' productivity, including education, skills, management, nutrition and health, work environment and climate, facilities and technology. productivity is the result of the work of employees. it is the process of someone working and triggering an item or service. this forced mode is called the capacity of the employee. the performance productivity of employees has decreased due to discomfort at work, lack of motivation at work and dissatisfaction at work. research conducted by (ardaimon, 2021) shows that integrity impacts the productivity of accounting department employees. it proves that integrity has a significant effect on employee work productivity. management plays an important role in increasing the efficiency and effectiveness of a company. according to (hasibuan, 2012), management is the science and art of utilizing human resources and other resources effectively and efficiently to achieve a certain goal. among the company's many goals is to make a profit and to be the best in meeting consumer needs, based on these two things the company is required to be able to continue to be productive in producing products of the highest quality and the best quality and in a sustainable manner. therefore employee work productivity is essential because, with good productivity, the company will be able to provide products consumers need on an ongoing basis. in line with that, the company's profit target can be achieved. many factors can affect the high or low work productivity of employees, including the work discipline of the employee, work motivation or encouragement, and the ethos or work spirit of an employee and are supported by the work environment where work activities take place every day. an employee with discipline, motivation and high morale will be able to do his job well and optimally, mailto:okta.karneli@lecturer.unri.ac.id 548 thereby achieving the company's productivity targets. (ulinnuha, 2016) suggests that employee work productivity is the ability to benefit from available facilities and infrastructure by producing optimal output and input. a further factor that also influences employee work productivity is work ethic. saleh & utomo (2018a) stated that the work ethic is a set of positive work behaviors rooted in solid awareness and fundamental beliefs, accompanied by a total commitment to an integral work paradigm. the above is a factor of employee work productivity that comes from within an employee, employee work productivity is also influenced by things that come from within the company, including the work environment. the work environment plays a vital role in the company's activities because it is the everyday place for employees to carry out their work activities. with a comfortable and conducive work environment, it is hoped that it will provide comfort and encourage employees to work more actively and automatically achieve the expected productivity of the company. the work environment is the whole of the tools and materials encountered, the surrounding environment in which a person works, his work methods, and work arrangements both as individuals and as a group (hartawati & sahur, 2020). human resources (hr) is a very important factor that cannot even be separated from an organization, both companies and institutions. in addition, hr is also a factor that influences the development of a company. so it can be said that a company can develop very rapidly if it has a lot of competent human resources in their field, on the other hand, if the human resources working in a company are not qualified, then the company's development will also be hampered. saleh & utomo (2018a) stated that the work ethic is a set of positive work behaviors rooted in strong awareness and fundamental beliefs, accompanied by a total commitment to an integral work paradigm. the above is a factor of employee work productivity that comes from within an employee. employee work productivity is also influenced by things within the company, including the work environment. the work environment plays an essential role in the company's activities because it is the everyday place for employees to carry out their work activities. with a comfortable and conducive work environment, it is hoped that it will provide comfort and encourage employees to work more actively and automatically achieve the expected productivity of the company. the work environment is the whole of the tools and materials encountered, the surrounding environment in which a person works, his work methods, and work arrangements both as individuals and as a group (hartawati & sahur, 2020). human resources (hr) is a very important factor that cannot even be separated from an organization, both companies and institutions. in addition, hr is also a factor that influences the development of a company. so a company can develop very rapidly if it has a lot of competent human resources in their field. on the other hand, if the human resources working in a company are not qualified, the company's development will also be hampered. performance measurement in an agency is an act of measuring various activities carried out by the company, which can be used as feedback to provide information about the success of planning implementation and to find out whether improvements are needed for the future. it is done to achieve company goals for both the short and long term. the goals and benefits of performance can be used as motivation for employees to achieve the company's vision, mission and goals in complying with predetermined standards of behavior to produce the results the company wants. theoretically, an employee's performance can be influenced by various things. one of them is absent. absenteeism can be associated with the discipline. therefore, discipline influences employee performance. employee performance can also be influenced by motivation. various studies have stated that motivation can affect employee performance where the ability of an agency to motivate employees in increasing the efficiency of the use of human resources they have. the influence of work culture on performance can be seen from the behavioral approach, namely by measurement, work culture, feedback, presentation skills, and response to customer complaints. based on this opinion, 549 work culture can affect performance because one is the work culture in the behavioral approach to training. researchers feel it is essential to analyze the analysis related to motivation, work culture, and work environment on the level of integrity of employees in the company. the purpose of this study is to analyze how motivation, work culture, and work environment will affect and give effect to the level of integrity of employees in a company. methods the research method used in this study is a qualitative descriptive method. the data used in this study is qualitative data, which is categorized into two types: primary data and secondary data. data sources were obtained through library research techniques (library study) which refer to sources available both online and offline, such as: scientific journals, books and news sourced from trusted sources. these sources are collected based on discussion and linked from one piece of information to another. data collection techniques used in this study were observation, interviews and research. this data is analyzed and then conclusions are drawn. result and discussion motivation analysis on employee integrity. to improve employee integrity, work motivation, work environment and work culture are needed can encourage employees to improve employee performance. according to (ulinnuha, 2016), factors that influence employee motivation consist of two factors: motivational factors and hygiene factors. the motivation factor is the driving force that arises within each employee. while the hygiene factor is the driving force that comes from outside the employee, especially from the organization or institution where he works. the driving force from outside the employee is usually in the form of compensation received and the work environment as a support for workers. saleh & utomo, (2018b) suggests that giving encouragement as a form of motivation is important to increase employee morale so that they can achieve the results desired by management. the relationship between motivation, work passion and optimal results has a linear form in that by providing good work motivation, employee morale will increase, and work results will be optimal in accordance with established performance standards. according to mcdonald in setyawan (n.d), motivation is a change of energy within a person's personality, characterized by the emergence of affection and reactions to achieve goals. it is in accordance with research conducted by sulton (2017), which states that work motivation significantly affects employee integrity. hasibuan stated that motivation is the driving force that creates enthusiasm for one's work so that one can work together effectively and with integrity with all their efforts to achieve satisfaction. motivation is something that is the main thing that encourages someone to work. (hasibuan, 2012) suggests that, theoretically, motivation is formed because humans have categories of basic needs such as physiological needs, a sense of security, social, ego, and self-actualization. these needs form a hierarchy, and each will be active if the lower needs have been fulfilled. physiological needs are basic needs such as food, drink, shelter and the like. the need for security is a need that arises after basic needs are met, for example, the need for security guarantees. social needs include giving and receiving affection and friendship. ego needs include needs related to one's self-respect and reputation. hojanto & jamalullail (2022) defines motivation as a process that explains an individual's intensity, direction, and persistence to achieve his goals. the three main elements in the definition are intensity, direction and persistence. intensity relates to how hard a person tries. it is the element that gets the most attention regarding motivation. however, high intensity is likely to result in 550 satisfactory work performance if the effort is linked in a direction that benefits the organization. thus we must simultaneously consider the quality and the intensity of effort. the effort directed and consistent with organizational goals is the effort we should be making. finally, motivation has a persistence dimension. this dimension measures how long a person can maintain his business. innovative individuals stick with a task long enough to achieve their goals. analysis of work culture on employee integrity. work culture is a pattern of shared basic assumptions that certain groups learn to overcome problems of external adaptation and internal integration (handayati & harsono, 2021). these results support previous research conducted by shodiyah (2017), which stated that work discipline, achievement motivation and work culture had a positive and significant effect on the work integrity of teachers at smkn 1 jember. work culture has a profound meaning because it will change the attitude and behavior of human resources to achieve higher work productivity in facing future challenges. schein (2010) defines culture as a pattern of shared basic assumptions learned by certain groups to overcome problems of external adaptation and internal integration. culture is a whole of behavior patterns seen in social life, art, religion, institutions, and all the work and thoughts of a human group. the five factors influencing work culture are employee responsibility, innovation, result orientation, knowledge and work systems. these factors will directly affect the work culture of employees in a company or organization. it is in accordance with research conducted by shodiyah (2017), which states that work culture significantly affects employee integrity. nawawi (2005) states that work culture is a habit carried out repeatedly by employees in an organization. violation of this habit does not have strict sanctions. however, from the moral behavior of the organization, it has been agreed that this habit is a habit that must be obeyed in the context of carrying out work to achieve goals. based on the theory above, work culture states that it is a habit or behavior that is carried out repeatedly in every routine, and there are no strict sanctions if you break it, but habits here mean positive habits. habit is a combination of attitudes and behavior which has a dimension to be used as a benchmark in behaving and behaving. work environment analysis on employee integrity. the work environment is an essential factor in creating employee performance. factors that affect the work environment include lighting in the workplace, air temperature, work safety, and relations with employees. kirana & wati (2016) said that the work environment is also everything around workers who can influence themselves in carrying out the tasks assigned and is one of the factors that affect an employee's performance. the work environment has a direct influence on employees in completing work. it is in accordance with research conducted by maulidia (2017) which states that the work environment significantly affects employee performance. kirana & wati (2016) states that the work environment is everything around workers who can influence themselves in carrying out the assigned tasks. for example, cleanliness, music and others. (kirana & wati, 2016) defines the work environment as the whole of the tools and materials encountered, the surrounding environment where a person works, his or her work methods, and his work arrangements as an individual and a group. the work environment is one factor that influences an employee's performance. an employee who works in a work environment that supports him to work optimally will produce a good performance. conversely, suppose an employee works in an inadequate work environment and does not support optimal work. in that case, it will quickly make the employee lazy and tired, so the employee's performance will be low. employees can achieve maximum performance if they have high achievement motives. achievement motives that need to be owned by employees must be grown from within themselves and from the work environment. it is because the achievement motive that is grown within oneself will form a self-strength and if the work environment situation supports it, achieving performance will be easier. from some of the opinions above, the work 551 environment is everything around employees, whether physical or non-physical, directly or indirectly, which can affect themselves and their workers while working. conclusion based on the analysis above, work motivation, culture and environment will significantly affect employee integrity. motivation, work culture and work environment are one unit that must receive special attention for companies that wish to build integrity in their employees. references ardaimon, a. 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(2016). analisis faktor internal yang mempengaruhi produktivitas kerja karyawan bagian produksi pada pt segara timber di samarinda. jurnal ilmu administrasi bisnis, 4(2), 506–520. https://doi.org/10.58258/jisip.v5i4.2276 https://doi.org/10.22437/jssh.v5i1.13144 https://doi.org/10.34127/jrlab.v9i2.385 https://doi.org/10.54964/liabilitas.v1i2.12 https://doi.org/10.52353/ama.v11i1.160 https://doi.org/10.52353/ama.v11i1.160 452 the role of indigenous institutions in the implementation of the malacca agricultural revolution development program (mar) in umatoos village, west malacca district, malacca regency volume: 4 number: 2 page: 452 462 albertus bria1, lenny m. tamunu2, laurensius p. sayrani3 1,2,3nusa cendana university, kupang, indonesia corresponding author: albertus bria e-mail: fukunalbert@gmail.com article history: received: 2023-01-02 revised: 2023-02-18 accepted: 2023-03-16 abstract: the malaka agricultural revolution program (mar) has not fully engaged umatoos village. it ignores village customary institutions, even though the fukun-fukun can mobilize the community (tribe chief). this phenomenological research is in umatoos village, west malaka district, malacca regency, with 14 informants. this study uses observation, interviews, and document search to collect qualitative and quantitative primary and secondary data. the data obtained will be analyzed using data collection, reduction, conclusion drawing and verification. the result of the study shows that there are three roles performed in the organization; (a) the interpersonal role of the customary institution of umatoos village is not utilized for its role as a figurehead, as a leader and as an intermediary official (liaison manager), (b) an informational role where the customary institutions of umatoos village are not utilized for their role as monitors (monitor), disseminator and spokesperson (spokesman) and (c) the customary institutions of umatoos village are not utilized for their role as decision-makers (decisional role). the inhibiting factors for the role of traditional institutions in implementing the development of the malacca agricultural revolution (mar) in umatoos village were; (a) the role of customary village institutions as village partners is not utilized, (b) there is no program/activity design and (c) the lack of resources. keywords: programs, implementation, institutions, customs. cite this as: bria, a., tamunu, l. m. & sayrani, l. p. (2023). “the role of indigenous institutions in the implementation of the malacca agricultural revolution development program (mar) in umatoos village, west malacca district, malacca regency”. international journal of environmental, sustainability, and social sciences, 4 (2), 452 462. introduction indonesia consists of various tribes and customs that spread from sabang to merauke. in this diversity, customs and traditions often apply in a particular society. the existence of a traditional institution in a government in a village is beneficial in administering government to shape people's habits so that they are more focused and directed. in indigenous/primordial or traditional communities, mobilizing rural communities, it is different from urban communities. local customs can drive communities. local customs are customs that live and develop, followed and maintained by the local community. as a component forming the republic of indonesia and a mirror of indonesia's pluralism, indigenous peoples are spread throughout the archipelago. around 70 million indigenous peoples are divided into 2,371 indigenous communities spread across 31 provinces in the country. the largest distribution of indigenous communities is in kalimantan, with a total of 772 indigenous communities and in sulawesi, with 664 indigenous communities. while in sumatra, it reached 392 indigenous communities, bali and nusa tenggara 253 indigenous communities, maluku 176 indigenous communities, papua 59 indigenous communities and java 55 indigenous mailto:fukunalbert@gmail.com 453 communities. these indigenous communities are members of the aliansi masyarakat adat nusantara (aman) or alliance of indigenous peoples of the archipelago. as of 2018, the area of customary territories that have been mapped has reached 10.86 million hectares (ha). meanwhile, customary territories cover a high to very low probability. for a high probability of 42.049 million ha, while a very low probability close to 0 reaches 45.126 million ha (katadata.co.id, 2020). of the indigenous peoples scattered throughout indonesia, a policy is needed to accommodate all indigenous peoples' activities. one of the policies governing indigenous peoples is the law of the republic of indonesia number 6 of 2014 concerning villages. this policy stipulates that indigenous peoples can form an adat institution in the village which is a partner for the village in empowering the community. in accordance with the explanation of article 5 of the law of the republic of indonesia number 6 of 2014 concerning villages, there are three village institutions, namely; (a) village government institutions, (b) village community institutions and (c) village customary institutions which are organizational instruments that grow and develop together with the history of a customary law community to regulate, manage and resolve various problems in village community life related to customs. traditional institutions as a forum for deliberative organizations to accommodate and channel community aspirations to the government and resolve various problems that exist in society relating to customary law, the existence of customary institutions is also to create democratic, harmonious relations and to empower the community in order to support improving governance, and welfare of village communities. customary institutions are institutions that carry out customary functions. one of the villages in east nusa tenggara province, which has a customary institution, is in umatoos village, west malaka district, malacca regency. the customary institution in umatoos village is an institution that plays an important role in matters of customs, development and administration of village governance. it is in accordance with the regulation of the minister of home affairs of the republic of indonesia number 18 of 2018 concerning village community institutions and village traditional institutions, which states that village traditional institutions (vti) are tasked with assisting village governments and as partners in empowering, preserving and developing customs as a form of recognition towards the customs of the village community so that it is clear that one of the duties of the village customary institution is to empower the community. local government programs that enter the village, such as the malacca agricultural revolution (rpm), are one of the flagship programs of the regent of malacca (dr. stefanus bria seran, mph, 2016) to help the people of malacca regency because; (a) the agricultural system is still traditional, (b) malacca's agricultural land is very fertile, (b) every human being needs agricultural products, (c) all members of the community own land and (c) every year there was famine before the malacca agricultural revolution (mar). the people of umatoos village still rely on "sabete sladi" (tetun language), sitting together in a position of standing up (indonesian) as a means of democracy because, through this forum, the king, fukun, community leaders and the community sit together to decide about something that must be implemented for the development of the village. decisions taken through this deliberation forum can be used as joint decisions at the village level. implementation of development in the village of umatoos can be done with hakawak (tetun language) and mutual cooperation (indonesian). the implementation of the hakawak principle is based on the principle of "neon ida, laran ida" (tetun language), one heart and soul (indonesian). this principle is the essence of all the principles of kinship. the principle of neon ida, ida ban is for physical and non-physical development, such as 454 celebrating life and death. when there is a marriage, all the traditional components, starting from the king, fukun, community leaders and the community, including the parents of the two sabete sladi families, are to plan, implement and evaluate all activities related to the celebration of life. the same goes for death celebrations and physical development, all traditional components as traditional leaders hold sabete sladi to plan, implement and evaluate all development activities in umatoos village, such as implementing the malacca agricultural revolution (mar). the existence of customary institutions in umatoos village allows for interaction between the two institutions, especially lands that intersect with customary law in force in the village. the interaction between these two institutions could have occurred because it was influenced by the dynamics of village politics which involved influential figures in society. it will not only impact the interaction between the village government and customary institutions but will continue to extend to community groups. these two institutions each have the power to carry out their duties. in carrying out its duties, the village government has great power in the village area and can move the community. however, the community still has community social leaders in each tribe, and until now, the community still listens to the traditional institutions in the village. this program has yet to involve all umatoos village community elements fully. hence, all communities still need to implement this program because the malacca agricultural revolution (rpm) tends only to enter the village government and ignore existing institutions. in contrast, one of the institutions in the village that can mobilize the community is the umatoos village customs through the fukun-fukun (tribe leaders). however, these are not involved in the implementation of the program. in addition, if there are disputes in the processing of agricultural land, the settlement of agricultural land disputes is very formalistic or only deals with the village government. meanwhile, we know in the village that there is dual leadership, namely the village government and customary institutions, each of which has the authority to resolve agricultural land disputes. these two leaders both have the power to move the community, so this program has not fully received support from the entire community, or community participation has not been maximized because the village government has limitations in mobilizing the community while those who are capable of moving the community are fukuns, but because of traditional leaders, this is not included in every village policy. this phenomenon causes the charisma of traditional institutions as traditional leaders to fade. the voices of traditional institutions as traditional leaders do not affect contemporary development. modern society listens more to the voices of formal leaders such as village heads, district heads and district heads. traditional institutions as traditional leaders are only embraced or recognized when there are interests such as the succession of village heads and regional heads because there is still an assumption that traditional leaders have hutun renu (bahasa tetun), common people (indonesian). it is on this basis that this article is entitled "the role of indigenous institutions in the implementation of the malacca agricultural revolution development program (rpm) in umatoos village, west malacca district, malacca regency. umatoos village has become a locus for research on the role of traditional institutions in implementing the malacca agricultural revolution (rpm) development program because umatoos village is one of the shallot development villages launched in 2016 by the local government of malacca district. this program has entered its fourth year. therefore it is necessary to conduct research to find out how the involvement or participation of traditional institutions and communities is in implementing this program and what factors support and hinder the involvement of traditional institutions and communities in its implementation. 455 therefore, researchers want to conduct research in umatoos village to find out what factors influence customary and community institutions in implementing the malacca agricultural revolution (mar) program by using mintzberg's role theory (1973, pp. 51) which states that there are three roles played by within the organization namely; (a) interpersonal roles, (b) informational roles and (c) decisional roles. methods this research is qualitative research with a phenomenological approach, and the location of this research is umatoos village, west malaka district, malacca regency, with 14 informants. the types of data in this study are qualitative data and quantitative data with primary and secondary data sources, while for data collection techniques using observation, interviews and document searches then the data obtained will be analyzed using data analysis techniques from bungin (2012: 70), namely; data collection, data reduction, data display as well as conclusion drawing and verification. result and discussion the role of indigenous institutions in implementing the malacca agricultural revolution development program (mar) in umatoos village, west malacca district, malacca regency. the charisma of traditional institutions as traditional leaders is fading. the voices of traditional institutions as traditional leaders seem not to affect contemporary development. modern society listens more to the voices of formal leaders such as village heads, district heads and district heads. traditional institutions as traditional leaders are only embraced or recognized when there are interests, such as the succession of the village and regional heads, because there is still an assumption that traditional leaders have hutun renu (tetun language) and common people (indonesian). therefore, it is necessary to know about the role of traditional institutions in implementing the malacca agricultural revolution development program (mar) in umatoos village, west malacca district, malacca regency. the role can be interpreted as a behavior or behavior of a person, which includes the norms expressed by the position in society. related to work, a person is expected to carry out his obligations related to his role in the family, society and others. mintzberg (1973, pp. 51) states that three roles are performed in the organization, with the results of research and discussion as follows. interpersonal role. in the interpersonal role of traditional institutions in implementing the malacca agricultural revolution development program (rpm) in umatoos village, the customary institutions of umatoos village must act as figures, as leaders and as liaisons so that the organization they manage runs smoothly. this role by mintzberg is divided into three. further details of this interpersonal role. these three roles are explained as follows: figurehead, a role that is carried out to represent customary institutions in every opportunity and problem that arises formally; leader, carries out interpersonal relations with those who are led by carrying out its main functions including leadership, motivating, developing, and controlling; liaison manager, the head of the customary institution of umatoos village performs the role of interacting with colleagues, staff, and people outside the organization, to obtain information. based on the results of interviews and observations conducted by the author, it is known that the role of the indigenous institution as a figurehead, namely a role that is carried out to represent the organization they lead in every opportunity and problem that arises formally and facts on the ground is since the malacca agricultural revolution program (mar) was launched in umatoos village, there was no interaction between the village head as the formal government and customary institutions as the non-formal government. this gives the impression that the malaka agricultural 456 revolution (mar) program is a village government program so that customary institutions do not need to be involved in the implementation of the malacca agricultural revolution (mar) development program, while berry (1999, pp. 99) states that the role is "the dynamic aspect of status" a person carries out a role when he carries out the rights and obligations which constitute a status, while a status is a "collection of rights and duties" a collection of rights and obligations but if the role of the customary institution as a figurehead (figurehead) is not utilized then the role is only imaginary because if a person carry out their rights and obligations in accordance with their position, then they carry out a role (koentjaraningrat, 1986, pp. 35) while in the role of a leader (leader) which means a function that is carried out by someone when occupying a certain position, a person can play his function because of the position he occupies (djamarah, 1997, pp. 31) d i found that the head of the village customary institution had interpersonal relations with the community, but only within the scope of adat, while for government programs, especially the malacca agricultural revolution (mar), i was not given a leadership role in implementing this government program. role expectations stem from the demands of the task or job itself and job descriptions, rules and standards. if overall role expectations indicate what tasks a person should perform and how the individual should behave, then role clarity will result. both inadequate and incompatible role expectations can cause role confusion. inconsistent role expectations create role conflict for a person. saraswati and sirait (2015, pp. 183), which occurs in the division of roles between traditional institutions and implementers of the malacca agricultural revolution (mar) program. for the role of an intermediary official (liaison manager), it is known that the formal government collects data on community lands through the hamlets for the implementation of the malacca agricultural revolution development (mar) program without the knowledge of traditional institutions, so this program seems to ignore traditional institutions in umatoos village so that can lead to conflict where according to the alchemist language bureau (2014, pp. 15) states that role conflict occurs when members of different role orders expect different things from role recipients. handoko (2012, pp. 349) says that role conflict within the individual is something that occurs when an individual faces uncertainty about the job he is expected to carry out, when various job requests conflict with each other or when the individual is expected to do more than his ability. another finding was when a traditional meeting or other discussion meeting was held related to the development of umatoos village, village development and customs. these aspirations were directly conveyed by traditional institutions to the village government and sub-district government, even during musrembang meetings to facilitate development needed by the people of umatoos village. the role of traditional institutions is to encourage and involve the community in development planning. in this case, the customary institutions facilitate government, such as accommodating community aspirations and channeling them to the umatoos village and subdistrict governments. to get an overview of the role of traditional institutions in accommodating and channeling community aspirations can be seen from the implementation of the malacca agricultural revolution (rpm) development program. it can be seen in table 1 below: table 1. aspirations in processing community land land processing description agricultural clearing which is where cleaning has been carried out but is still not fully implemented because there is no good coordination between the village head and the institution processing of agricultural land/land turning processing of agricultural land has been carried out but not yet fully planted, such as corn, green beans and others. there is even land that has been turned over but has yet to be planted. planting the planting was carried out, but it still needs to be cleaned after planting. 457 harvest during the harvest season, the results were not as expected because after planting, the community needed more attention. source: results of interviews and observations of the author, 2021 the table above shows that the involvement of traditional institutions in the implementation of the malacca agricultural revolution (rpm) development program is very lacking or even nonexistent where cleaning has been carried out but has not been fully implemented because there is no good coordination between village heads and traditional institutions, agricultural land management has been carried out but not yet fully planted such as corn, green beans and others, there is even land that has been turned over but not planted, planting was carried out, but after planting it was not cleaned and during the harvest season the yield was not as expected because after planting there was no attention from the community. this phenomenon can occur due to the need for more communication between the village government and traditional institutions because this program tends only to enter the village government and ignore traditional institutions while the role is likened to a theater. an actor must play as a certain figure, and in his position as a figure, he is expected to behave in a certain way (cohen, 1992, pp. 25). however, suppose the character does not behave according to his role. in that case, the theater will surely fail to please the audience, as well as the role of traditional institutions in implementing the malacca agricultural revolution (mar) development program, because the life of the village community is determined and driven by the institutions in it. without social institutions, people's lives will fall apart, and individual and social aspirations will be impossible to realize. man cannot live alone. therefore, humans carry out activities together for life's needs and goals. it must be recognized that individuals cannot meet many human needs. humans and society need institutions (soekanto, 1981, pp. 164), mainly traditional institutions, to implement the malacca agricultural revolution (rpm) development program. their role must be addressed in various government programs. it is also in line with permendagri 18 of 2018 concerning village community institutions and village traditional institutions, where customary institutions have a role as a forum for community participation, as partners with the village government, participate in planning, implementing and supervising the development, and improving village community services. informational role. the interpersonal role of village customary institutions in implementing the malacca agricultural revolution development program (rpm) in umatoos village, west malaka district, malacca regency, places the heads of traditional institutions in a unique position in terms of obtaining information. mintzberg devised a second role that is related to this information where the role consists of the following roles: the monitoring role (monitor) identifies a superior as a recipient and collects information. the information received by this superior can be grouped into the following five categories which are internal operations, namely information regarding the progress of the implementation of work within the organization, and all events that have to do with the implementation of the work; external events, this type of information is received by superiors from outside the organization, for example information from customers, personal relationships, competitors, associations and all information regarding changes or developments in the economy, politics and technology, all of which are very useful for the organization; information from the analysis results, all analyzes and reports on various issues originating from various sources are very useful for superiors to know; thoughts and tendencies, superiors need a goal to develop an understanding of the growing trends in society, and learn about new ideas or thoughts; pressures, superiors also need to know the information arising from the pressures of certain parties. 458 as a disseminator. this role involves superiors handling the process of transmitting information into the organization they lead. spokesman. managers play this role in conveying information outside of their organizational environment. from the results of interviews with fukum marik, community leaders and fukun mamulak mentioned above, it can be seen that the role of this traditional institution is crucial in the implementation of the malacca agricultural revolution (rpm) development program in umatoos village but is not involved in its role as a monitor, as a disseminator and as spokespersons (spokesman) while leaders of traditional institutions have a crucial role in the village. leaders in an organization have a role. every job brings hope, so this leader's role determines the fate of his subordinates (rivai, 2006, pp. 37). meanwhile, historically, the customary institution of umatoos village played a role in channeling the aspirations of the community when a traditional meeting or other discussion meeting was held related to the development of umatoos village, village development and customs. these aspirations were directly conveyed by traditional institutions to the village government and subdistrict government, even during musrembang meetings to facilitate development needed by the people of umatoos village. the role of traditional institutions is to encourage and involve the community in development planning. in this case, the customary institutions facilitate the government, such as accommodating community aspirations and channeling them to the umatoos village and sub-district governments. the malacca district government has the will to encourage the farming community through the malacca agricultural revolution (rpm) program to increase the income of the farming community by helping to develop agricultural land for free, and the results are entirely for the community. this program is launched to the community through the village as a lower-level government to be carried out according to the aims and objectives of the program. thus, the agricultural land in umatoos village needs to be recorded for processing/reversing. the area of agricultural land in umatoos village is as follows. table 2. agricultural land area in umatoos village agricultural land area hectares percentage arable land 864 65,75 empty land 450 34,25 total 1.314 100 source: umatoos village, 2022 the table above shows that arable land in umatoos village amounts to 864 ha with a percentage of 65.75 ha. however, 450 ha of unused land with a percentage of 34.25% is still found, which has yet to be cultivated by the community due to the absence of traditional institutions as the driving force for the community. it is also known that there is still much-unused land spread over 8 (eight) hamlets that have yet to be cultivated yearly, as shown in table 3 below. table 3. area of empty land in each dusun no name of village land width (hectares) percentage 1 umatoos village a 63 14 2 umatoos village b 62 13,78 3 umatoos village c 64 14,22 4 umatoos village lalawar 51 11,33 459 5 umatoos village besin 53 11,78 6 umatoos village beilot 55 12,22 7 umatoos village kakeu lulik 50 11,11 8 umatoos village tamiru 52 11,56 total 450 100 source: umatoos village profile, 2022 judging from the table above, there is still a lot of community land in each hamlet that has not been cultivated where umatoos a hamlet is 63 ha, umatoos b hamlet is 62 ha, umatoos c hamlet is 64 ha, dusun loomota lalawar is 51 ha, dusun loomota besin is 53 ha. , beilot hamlet is 55 ha, kakeu lulik hamlet is 50 ha, and tamiru hamlet is 52 ha, with a total land area of 450 ha. at the same time, the malacca agricultural revolution (rpm) program is a priority program for the malacca district government, which the umatoos village government must support for community welfare. the idle land in each hamlet processed with the malacca agricultural revolution (rpm) program is as follows. table 4. mar program processed land no village name number of empty lands (hectares) mar processed land remaining empty land 1 umatoos village a 63 12,5 50,5 2 umatoos village b 62 12,5 49,5 3 umatoos village c 64 12,5 51,5 4 umatoos village lalawar 51 12,5 38,5 5 umatoos village besin 53 12,5 40,5 6 umatoos village beilot 55 12,5 42,5 7 umatoos village kakeu lulik 50 12,5 37,5 8 umatoos village tamiru 52 12,5 39,5 total 450 100 350 source: umatoos village profile, 2022 as presented in the table above, it is known that from unused land in umatoos village, west malaka district, which has an agricultural land area of 450 ha, only 100 ha can be processed through the malacca agricultural revolution (rpm) program. this agricultural land is still a sleeping area of 350 ha. the amount of land cultivated by the community is 964 ha. compared to the number of people in umatoos village of 2,819 people, the amount of cultivated land has not balanced the number of people in umatoos village with the calculation that the people of umatoos village with a population of 2,819 people need 1,177.22 ha of arable land for food sufficiency. if you look at the existing arable land, including the 964 ha of malacca agricultural revolution (rpm) land, the people of umatoos village still need 103 ha of land for food sufficiency for the community, with national calculations for one meal per person as much as 0.58 kg. so, for the people of umatoos village, the calculation of eating activity per person per day is as follows: one person x 0.58 kg x 3 (three) meals = 1.74 grams/day/soul (0.17 kg); one person x 1.74 kg x 30 (thirty) days = 52.2 grams/month/life (5.22 kg); person x 1.74 kg x 30 (thirty) days x 12 (twelve) months = 626.4 grams/year/life (62.64 kg); 2,819 people x 1.74 kg = 4,905.06 grams/day (490.51 kg); 2,819 people x 1.74 kg x 30 (thirty) days = 147,151.8 grams/month (14,715.18 kg); 2,819 people x 1.74 kg x 30 (thirty) x 12 months = 1,765,821.6 grams/year (176,582.16 kg). from the calculation above, it can be seen that the people of umatoos village, to meet their food needs in one year, need additional processing of 103 hectares of agricultural land to meet their food needs in one year because, with a total population of 2,819 people, food sufficiency requires 460 1,177.22 hectares of land. ha, with an average calculation of 1 (one) ha, produces 1.5 tons. while the community's arable land is 864 ha, plus the community's cultivated land through the malacca agricultural revolution program of 100 ha, the total arable land for umatoos village is 964 ha. so additional food needs in umatoos village is needed. table 5. number of village food needs no village name total people eat/day (kg) eat/month (kg) eat/year (kg) 1 umatoos village a 416 723,84 (0,724 tons) 21.715,2 (21,715 tons) 260.582,4 (260,582 tons) 2 umatoos village b 414 720,36 (0,720 ton) 21.610,8 (21,611 tons) 259.329,6 (259,330 tons) 3 umatoos village c 404 702,96 (0,702 tons) 21.088,8 (21,089 tons) 253.065,6 (253,066 tons) 4 umatoos village loomota lalawar 347 603,78 (0,603 ton) 18.113,4 (18,113 tons) 217.360,8 (217,361 tons) 5 umatoos village loomota besin 313 544,62 (0,544 ton) 16.338,6 (16,339 ton) 196.063,2 (196,063 ton) 6 umatoos village kakeu lulik 258 448,92 (0,449 ton) 13.467,6 (13,468 tons) 161.611,2 (161,611 tons) 7 umatoos village tamiru 378 657,72 (0,658 ton) 19.731,6 (19,732 ton) 236.779,2 (236,779ton) 8 umatoos village beilot 289 502,86 (0,503 ton) 15.085,8 (15,086 tons) 181.029,6 (18.102,96 kg) total 2.819 4.905,06 (4,905 tons) 127.702,8 (127,703 ton) 1.765.821,6 (1.765,822 tons) source: author's findings, 2022 when viewed from the calculation above using the national standard for one person, one meal requires 0.58 kg of food, then the people of umatoos village need 4,905.06 kg of rice/corn for one day or 4,905 tons of rice/corn, and in one month the community needs as much as 127,702.8 kg of rice/corn or 127,703 tons of rice/corn. while the need for food for one year, the people of umatoos village need 1,765,821.6 kg or 1,765.822 tons of rice/corn for food. with this calculation, you can calculate how many hectares of agricultural land in umatoos village are needed to meet the food needs of the hamlet community per year. therefore, the calculation of the need for agricultural land for the hamlet community is as follows. table 6. amount of agricultural land needs per hamlet no village name total people land width (hectares) land needs (hectares) processed land width (hectares) land deviation (hectares) 1 umatoos a 416 181 173,72 130,5 43,22 2 umatoos b 414 192 172,89 142,5 30,39 3 umatoos c 404 202 168,71 150,5 18,21 4 loomota lalawa 347 149 144,91 110,5 34,41 5 loomota besin 313 139 130,71 98.5 32,21 6 kakeu lulik 258 133 107,74 90.5 17,24 7 tamiru 378 174 157,85 136,5 21,35 8 beilot 289 144 120,69 104,5 16,19 total 2.819 1.314 1.177,22 964 213,22 source: author's findings, 2022 461 from the calculations according to the table above, it can be seen that the people of umatoos village still need arable land to meet their needs of 213.22 ha, so that the people of umatoos village have sufficient food ingredients so that the malacca district government is successful in the malacca agricultural revolution (rpm) program in umatoos village. it is necessary to involve the role of customary institutions in the village because if the overall role expectations do not indicate what tasks a person should carry out and how individuals should behave, then there will be role confusion. both inadequate and incompatible role expectations can cause role confusion. inconsistent role expectations create role conflict in umatoos village. the role of traditional institutions in the development of umatoos village is wider than just beneficiaries. however, it is also actively implementing the malacca agricultural revolution (rpm) development program. therefore, in its implementation, it is necessary to know, understand and pay attention to the specificities that exist in the community because the umatoos village community is still very strongly connected to the values of traditional customs or culture, according to dove (1985) is significantly and always related to the process of economic, social change. moreover, the people's politics in the place where the traditional culture is attached. traditional institutions seek to maintain and maintain the cultural values that apply in umatoos village according to malaccan customs so that in implementing the malacca agricultural revolution program, their involvement is needed to move the community concerned. community habits in maintaining and preserving customs can support the implementation of the malacca agricultural revolution (rpm) development program so that they continue to maintain and preserve traditional cultural values, primarily ethical, moral and ethical values which are the core of customs to support the implementation of development in umatoos village. habits in society that are developed or maintained are positive and customary things. therefore, the existence of traditional institutions must be maintained and sustainable so that the implementation of the malacca agricultural revolution (rpm) development program can be carried out in a comprehensive and directed manner. this customary institution should run in accordance with the duties and functions of customary institutions that have been regulated. this customary institution was not necessarily formed only to complement village governance, where customary institutions also support government activities in the village of umatoos and social capital, especially kinship ties that characterize the community (hasbullah, 2006, pp. 48). conclusion based on the description of the background, review of the literature and the results of the research and discussion that have been discussed in the previous chapter regarding the role of indigenous institutions in the implementation of the malacca agricultural revolution development program (rpm) in umatoos village, west malaka district, malacca regency, the conclusions that can be drawn in this paper are explained below. according to mintzberg (1973, pp. 51), there are three roles performed in the organization with the conclusion that; (a) the interpersonal role of the customary institution of umatoos village is not utilized for its role as a figurehead, as a leader and as an intermediary official (liaison manager), (b) an informational role where the customary institutions of umatoos village are not utilized for their role as monitors (monitor), disseminator and spokesperson (spokesman) and (c) the customary institutions of umatoos village are not utilized for their role as decision-makers (decisional role). factors inhibiting the role of traditional institutions in implementing the development of the malacca agricultural revolution (rpm) in umatoos village, namely; (a) the role of village 462 customary institutions as village partners is not utilized, (b) there is no program/activity design and (c) the lack of resources. references abidin, s. z. 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(2015). perilaku organisasi. jakarta: salemba empat. soekanto, s. (2007). sosiologi suatu pengantar. jakarta: pt raja grafindo. persada. soerjono, s. (1981). pengantar penelitian hukum. jakarta: universitas indonesia. west, r., & lynn, h. t. (1974). pengantar teori komunikasi analisis dan aplikasi. edisi 3. jakarta: salemba humanika. https://katadata.co.id/padjar/infografik/5f8030631f92a/sebaran-masyarakat-adat 879 carbon emission reduction potential and economic valuation of biogas at cengkir gading edufarm in boyolali volume: 4 number: 3 page: 879 885 anggit wijayanggo1, siti fatonah2, aisyah hadi ramadani3 1jr. spv. rsd, pt pertamina patra niaga dppu adi sumarmo, indonesia 2cdo, pt pertamina patra niaga dppu adi sumarmo, indonesia 3universitas muhammadiyah lamongan, indonesia corresponding author: aisyah hadi ramadani e-mail: aisyahramadani47@gmail.com article history: received: 2022-10-20 revised: 2022-12-13 accepted: 2023-01-17 abstract: cengkir gading edufarm is a cattle breeding center for livestock education and manure management purposes that focuses on creating green renewable energy. the program is supported by csr schemes carried out by pt pertamina patra niaga dppu adi sumarmo. the study objective is to assess the effectiveness of biogas digester construction in cengkir gading in reducing carbon emissions and evaluate the reduction cost in energy used. the result showed that the digester unit could help convert cattle dung waste by installing a 30 cubic sized wwtp into biogas, the amount of cow manure being accommodated as much as ± 20 kg/day (10 kg for 2 cattle). reduction of ghg from livestock activities by 0.0162 co2-eq gg/year and lpg fuel by 45.377 co2-eq kg/year. the potential of electrical energy converted from biogas is 6.16 kwh/day, which produces a power of 0.65 kw. this digester produces 0.8 m3 biogas/day that can be converted into heat energy of 8658 kcal/day, so it potentially saved 0.19 kg/day of lpg consumption, reduced costs for purchasing lpg gas of 1,140 idr/day or 34,200 idr/month, it also saves the cost of paying for electricity 249,849 idr/ month for a 900 va. keywords: biogas, cattle farm, renewable energy, carbon emission. cite this as: wijayanggo, a., fatonah, s. & ramadani, a.h. (2023). “carbon emission reduction potential and economic valuation of biogas at cengkir gading edufarm in boyolali." international journal of environmental, sustainability, and social science, 4 (3), 879 – 885. introduction boyolali is widely known as the city of milk or the city of cows. some call boyolali the new zeeland van java because boyolali regency produces high-quality milk, meat and other processed cattle. cattle production from boyolali is dominated by the livestock of individuals or communities who are members of a livestock group within the scope of a village. in ngemplak, according to bps data (2018), there are at least 1,192 owners and 2,143 beef and dairy cattle in this area. the significant potential of cattle farming resources in the ngemplak sub-district was why pt pertamina (persero) dppu adi soemarmo is interested in developing its corporate social responsibility program in this area. the ngemplak area is included in the company's ring 2 area and is in close contact with the company's operational activities. as a mandate from the ministry of environment and forestry, companies must contribute to the socio-economic improvement of communities around their operational areas and preserve the environment around them. following the assessment of obligations in the regulations, namely, law no. 40 of 2007 article 74 and pp no. 47 of 2012, which states that every company has a social responsibility for the ring 1 mailto:aisyahramadani47@gmail.com 880 operational area, pt pertamina dppu adi sumarmo as a green proper winner in 2018, 2019 and 2020 have an awareness of having carried out empowerment activities beyond social responsibility not only in ring 1 but also in the ring 2 area. the cattle breeder assistance program in the ring 2 zone is focused on realizing the company's participation efforts in protecting the environment and reducing the impact of environmental damage as well as being a step to overcome the climate crisis disaster that has hit the world. various cattle breeder groups have been formed in the ngemplak area, including the cengkir gading cattle breeder group. the "cengkir gading" cattle breeder group is in padokan hamlet, sawahan village, ngempak sub-district, boyolali district. there are 24 cows on the farm. if one cow produces ±10 kg of manure daily, then of course, if there are 24 cows, the amount of manure produced is ±240 kg/day. cow manure contains methane gas, which is one of the triggers of global warming/greenhouse gas effect. in 2015, the ipcc/intergovernmental panel on climate change once calculated methane gas in the air and became one of the contributors to existing greenhouse gases. as a result, as much as 16% of greenhouse gases globally are controlled by methane gas. besides emitting methane, cow dung also causes environmental pollution in the farm's soil, surface water and air. livestock waste is generally used as compost (budiyanto, 2011; syamsuddin et al., 2012), and only a few are used as biogas (dianawati et al., 2014; farahdiba et al., 2014), even though livestock waste has the potential to be used as an energy source when energy fuels are limited. biogas is one type of energy that can be used in terms of technical, social, and economic aspects, especially to meet energy needs in rural areas (rajendran et al., 2012; orskov et al., 2014). the utilization of biogas energy provides several advantages, namely reducing the unpleasant smell of livestock manure, preventing the spread of disease, reducing greenhouse gases, generating heat and mechanical/electric power, and providing by-products in the form of solid and liquid fertilizers (orskov et al., 2014; insam et al., 2015). biogas can be utilized primarily for cooking, lighting, and powering water pumps at the individual level and for electricity, heat, power generation, and fuel for vehicles at the industrial level (minde et al., 2013). biogas can also solve environmental problems such as soil degradation, deforestation, co2 emissions, indoor air pollution, organic pollution, and social issues such as replacing wood and fossil fuels. electrical energy has become a basic necessity in this day and age. the need for electrical energy every year is continually increasing, while the reserves of non-renewable/exhaustible sources of electrical energy, such as coal, petroleum, and natural gas, are running low. biogas contains the main ingredient ch4 which can be used as fuel in electrical energy generation because it has a large enough calorific value of 23,880 btu / lbm. in order to manage cow dung into a more valuable product, pt pertamina (dppu), adi sumarmo took the initiative to assist the "cengkir gading" cattle breeder group in the form of building a biogas digester and converting energy from biogas into electrical energy. the electricity generated from the biogas is expected to provide lighting for the cowsheds and the road to the cowshed—the previous lighting utilized electricity from pln. electricity from pln is generated using less environmentally friendly fuel, namely coal. this study aims to evaluate the program's implementation and estimate carbon emission reductions and energy savings from using biogas in electrical energy by the "cengkir gading" cattle breeder group in sawahan village, ngemplak, boyolali. the evaluation was specified to analyze the value of energy conversion from biogas into heat and electrical energy; it also measured the economic value of biogas energy conversion from digester installation in cengkir gading farm. the program's success will be used as a direction for developing social innovation programs by pt pertamina (dppu) adi sumarmo. 881 methods a detailed step-by-step explanation of the paper on empowering energy-independent communities by utilizing cattle waste as a source of biogas for household energy in boyolali is shown in this section. survey data collection. this study was conducted using a direct survey and application to the boyolali regency area, precisely in sawahan village, ngemplak sub-district, boyolali district, central java province. the activity began with a survey to find out the most real number of cattle population, human population, and potential biogas that can be produced by cattle population and for households in the area. the survey has been carried out, calculations have been made and the manufacture of tools in the form of a biogas-producing digester from cow dung based on the survey results and data obtained. construction of a prototype digester. a biogas digester is where cow dung is fermented, and a biogas container from cow dung fermentation. the construction of generator/digester is made from plastic drums. for this purpose, it will be adjusted to the region's and the community's conditions. the construction of the digester uses used plastic drums to make it easy to move, not easily damaged and flexible and cheap. the boyolali district environmental office guided the construction of the digester. after the digester is installed correctly and without leaks, the drum is ready to be filled with cow dung. cow manure put into the drum must be mixed with very little water where the water is to facilitate the filling into the drum. the maximum amount of manure put into the drum is half the volume. the gas in the drum will be able to be used for 60 days, so after 60 days, it must be replaced with new cow dung. the biogas produced in the digester can be used as a substitute fuel for lpg for cooking and electrical energy for lights. the steps for the production of biogas using cow dung are as follows: 1. mix enough cow dung with a predetermined amount of water and keep stirring so that it will form like mud with a ratio of 2:1 in a tub that will temporarily deposit it. 2. the first filling must require much sludge to fill the volume in the digester. flow the sludge to the digester inlet hole. to facilitate the addition of sludge into the digester, it is first necessary to open the gas tap above the digester. it will displace the air in the digester, allowing the sludge to be added more easily. 3. add 1 liter of starter and 5 sacks of fresh rumen from the abattoir for a digester capacity of 3.5 to 5.0 m3. after the digester is filled with sludge, the gas tap on the digester must be closed so that the fermentation process occurs. 4. remove the first gas produced from day 1 to day 8. from day 10 to day 14, methane gas (ch4) and co2 gas will be formed and decrease in fermentation. on day 14, gas will be formed to light a fire in a gas stove. conversion of gas stoves and light installations using biogas. it is necessary to convert from a gas stove to a biogas stove by changing the biogas intake system that will enter the stove. in addition to stoves, installing electrical installations that use biogas fuel as a source of energy and flow into the lights is necessary. after the construction phase of the biogas generator is completed and has produced potential biogas, it can be utilized as a source of biogas fuel for biogas stoves for the community. 882 technical analysis. carbon emission reduction from converting process of biogas at cengkir gading farm was calculated following the procedures and formulas from yulianto et al. (2010), ipcc (2006), and irena (2016). the procedure and formula are based on yulianto et al. (2010); semin et al. (2020). the technical analysis of this study is a technical comparison between the performance of the original gas stove and the biogas-fueled stove, as well as the electrical energy power produced by biogas. the economic valuation in this study is limited to calculating the enormous cost incurred for using biogas compared to fossil energy. result and discussion the boyolali region: has an area of 1,015.10 km2, a total population of 930,531 people (sp2010), with a density of 916.69 people/km2. the administrative division consists of 19 subdistricts, 267. the administrative center is in boyolali sub-district, about 25 km west of surakarta city. semarang regency and grobogan regency border the district to the north; sragen regency, karanganyar regency, sukoharjo regency, and surakarta (solo) city to the east; klaten regency and yogyakarta special region to the south; and magelang regency and semarang regency to the west. the regency is part of the greater solo region (ex. surakarta prefecture). demographic conditions: the population of boyolali regency in 2008 totaled 949,583 people, with 464,837 men and 484,757 women, and a population density of 935 people/km2. in 2007, the total population was 947,012, with 463,286 men and 483,726 women and a population density of 933 people/km2. this data illustrates that the population of boyolali regency in 2008 increased by 2,582 people or a growth of 0.27%. cattle farming in boyolali: one of the regencies in central java, boyolali regency has a relatively large potential in cattle farming. approximately 256,560 people, or almost one-third of boyolali's 1 million population, work as cattle farmers. these farmers keep around 62,130 dairy cows and 88,910 beef cows. boyolali can produce around 12,000 liters of milk per day from these dairy cows. 80 to 90 cows are slaughtered daily in boyolali, producing around 22.7 tons of meat. boyolali has an essential role in food security, especially meat, due to its large livestock sector. around 256,560 people, or 27.79 percent of the total population of almost 1 million, are cattle farmers. result of the program: biogas is a gas produced by anaerobic activity or fermentation of organic materials, including; human and animal waste, domestic (household) waste, biodegradable garbage or any biodegradable organic waste under anaerobic conditions. the main contents in biogas are methane and carbon dioxide. biogas has the potential to be utilized as a renewable energy source. the high methane gas (ch4) content and its calorific value, which ranges from 4,800 to 6,700 kcal/m3, make it a preferred choice for combustion due to its environmentally friendly properties. methane gas only contains one carbon in each chain, enhancing its eco-friendliness. biogas is a colorless, odorless and very high and fast ignition gas. biogas can be used as a vehicle fuel, generate electricity, or replace lpg gas. the use of biogas has a safer safety when compared to lpg gas. for example, if the pipe or gas container leaks, there will be no explosion because the gas that comes out will evaporate quickly and if the fire is brought closer to the gas source, there will be no burst of fire that causes a fire. so, this cow dung biogas can be said to be a safe fuel. in addition, biogas can also be utilized as an energy source to generate electricity. education on using biogas as an environmentally friendly, renewable energy source for electricity or lpg replacement has been successful. this program has led to converting manure waste, equivalent to the output of 2 cows, into biogas by installing a 30 cubic meter size wastewater treatment plant (wwtp). cow dung waste ± 20 kg/day (@ cow 10 kg). reduction of greenhouse gas emissions from livestock activities by 0.0162 co2-eq gg/year. reduction of 883 greenhouse gas emissions from lpg fuel by 45,377 co2-eq kg/year. the potential for electrical energy converted from biogas is 6.16 kwh/day, with power capable of being generated by a biogas power plant of 0.65 kw. this installation has the potential to produce 0.8 m3 of biogas/day, which can be converted into 8658 kcal/day of heat energy so that it has the potential to save the use of lpg as much as 0.19 kg/day, saving costs for the purchase of lpg gas of rp. 1,140/day or rp. 34,200/month, saving costs to pay for electricity rp. 249,849/month for a house with 900 va power. the water and soil quality around the cattle farm area in cengkir gading is cleaner than before the cow dung waste was converted into biogas. systemic changes in the use of environmentally friendly renewable energy from biogas result from previously using electrical energy from pln, which is not environmentally friendly. community awareness in using cow dung waste for environmentally friendly renewable energy. the process of producing biogas from cow dung is due to the anaerobic decomposition of organic matter (closed from free air). this process will produce a gas that contains predominantly methane and carbon dioxide (co2). the gas formed is called swamp gas or biogas. the biogas formed can be used as fuel because it contains flammable methane gas (ch4), where some microorganisms, such as methane bacteria, assist the anaerobic decay process. a suitable temperature for the fermentation process is between 25-55oc. at this temperature, microorganisms can work optimally to break down organic materials. qi et al. (2012) suggested that biogas optimization technology continues to be carried out to obtain high efficiency. sunaryo (2014) suggested counseling related to biogas to residents, especially cattle farmers, in the form of digester maintenance management, using techniques and utilizing biogas for cooking. technical failure of biogas implementation is usually due to: 1) the choice of digester type is not follow the manure handling method and farm layout, so maintenance and repairs become expensive, 2) the optimum biogas technology has not been obtained, 3) the operator does not have the skills or time to make the system run well, and 4) there is no adequate counseling, training, and technical guidance (mwirigi et al., 2014; herriyanti, 2015). putro (2007) stated that the difficulties faced in the implementation of group digesters are: 1) biogas cannot be distributed to more distant places due to limited capacity and there is no technology to distribute biogas safely and cheaply, 2) limited capacity, and 3) lack of security because the digester tub and gas container are in the form of plastic bags that are at risk of being hit by sharp objects and sparks. other barriers to group biogas development are the need to provide funds for installation to each house (rustijarno, 2009), the difficulty of proportionally sharing electrical energy between members (hanif, 2010), and the difficulty of dividing the work of biogas maintenance and waste treatment (chadwick et al., 2015). conclusion the program succeeded in converting livestock manure waste into biogas. the program also succeeded in educating the use of biogas in electricity and lpg replacement as an environmentally friendly alternative to renewable energy. reduction of greenhouse gas emissions from livestock activities by 0.0162 co2-eq gg/year. reduction of greenhouse gas emissions from lpg fuel by 45,377 co2-eq kg/year. the potential for electrical energy converted from biogas is 6.16 kwh/day, with power capable of being generated by a biogas power plant of 0.65 kw. this installation has the potential to produce 0.8 m3 of biogas/day, which can be converted into 8658 kcal/day of heat energy so that it has the potential to save the use of lpg as much as 0.19 kg/day, saving expenses for the purchase of lpg gas of rp. 1,140/day or rp. 34,200/month, which is saving expenses to pay for electricity. 884 references budiyanto, k. 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(2010). studi potensi pemanfaatan biogas sebagai pembangkit energi listrik di dusun kaliurang timur, kelurahan hargobinangun, pakem, sleman, yogyakarta. jurnal sains dan teknologi lingkungan 2(2): 83-89. https://doi.org/10.20885/jstl.vol2.iss2.art3 https://doi.org/10.12962/j26139960.v4i3.7779 https://doi.org/10.20885/jstl.vol2.iss2.art3 886 willingness to pay the organic vegetable: the impact of covid-19 pandemic in indonesian experience volume: 4 number: 3 page: 886 899 ridwan lutfiadi1, ahya kamilah2, nana danapriatna3 1,2,3agribusiness undergraduate program, faculty of agriculture, islamic university 45, indonesia corresponding author: ridwan lutfiadi e-mail: ridwan_lutfiadi@unismabekasi.ac.id article history: received: 2022-10-20 revised: 2022-12-13 accepted: 2023-01-17 abstract: the covid-19 pandemic has resulted in a renewed emphasis on health and wellness among consumers, increasing demand for organic vegetables despite their higher prices. the research was conducted to analyze alterations in the consumers' attitude towards organic vegetables during the pandemic, focusing on their willingness to pay (wtp) and the factors that influence it. the research was carried out in three stages, including collecting socio-demographic data from 155 respondents using the slovin formula and accidental sampling technique, calculating wtp for organic vegetables using the contingent valuation method approach and conducting structural equation modeling (sem) analysis to identify factors that affect wtp. results showed that consumers were willing to pay more for various types of organic vegetables, with spinach, chayote, and kale being the most sought-after. however, the level of education, income, and type of work significantly influenced wtp. additionally, consumer behavior was a significant factor affecting wtp during the pandemic, suggesting that the crisis presents an opportunity to increase the consumption and purchase of organic vegetables. overall, these findings provide valuable insights into the impact of the pandemic on consumer behavior and can inform marketing strategies to promote healthy food choices. keywords: consumption behavior, wtp, organic vegetable, pandemic. cite this as: lutfiadi, r., kamilah, a., & danapriatna, n. (2023). “willingness to pay the organic vegetable: the impact of covid-19 pandemic in indonesian experience.” international journal of environmental, sustainability, and social sciences, 4 (3), 886 899. introduction starting in 2020, after who (world health organization) declared the covid-19 outbreak as a world pandemic, all countries began to anticipate to prevent the spread. the data from who has reported more than 1,130,247 cases of coronavirus in southeast asia, and in concrete terms, 76,981 cases have come from indonesia (kontan.co., 2020). some countries, such as china, italy, and saudi arabia, have taken action to fight the covid-19 pandemic by implementing lockdown policies (damanik, 2020). meanwhile, in early march 2020, the indonesian government decided to take a stricter security policy: a ban on assembly and large-scale social restrictions (psbb) at the local level according to the severity zone. this psbb has made a decrease in the intensity of life activities because the fundamental interactions of socioeconomic life are limited, which results in a decrease or even loss of sources of income and leads to changes in the structure of household expenditures, including a decrease in the quantity and quality of food consumed (johara et al., 2019). the increase in covid-19 has dramatically affected world economic conditions, including in indonesia. the un has determined that the most affected sectors are health, transportation, tourism, trade, and others (susilawati et al., 2020). fao analyzes and provides input on the impact mailto:ridwan_lutfiadi@unismabekasi.ac.id 887 of the emerging covid-19 pandemic on the agricultural sector the significant effects of which are still unknown, but general assessment criteria for predicting supply and demand for agricultural products suggest possible disruptions in trade and logistics (schmidhuber et al., 2020). the sudden and radical change from the drastic reduction of any form of sociality and self-isolation profoundly affects the lives of citizens, affecting certain eating habits, work routines and daily behavior (di renzo et al., 2020). optimizing the condition of society during this pandemic requires not only medical and biological knowledge but also all human sciences related to behavior, socioeconomic studies, and communication (rodriguez-perez et al., 2020). avoiding close contact with other people or doing activities only at home can, in some cases, lead to anxiety, stress/depression, risk of cardiovascular disease, and even increased mortality (lima et al., 2020). in this regard, some psychological research considers that everyone makes a connection to the choice of good food consumption. choosing food leads to a concept that has become a significant trend in the food industry, namely "healthy, functional, and satisfied foods." the products with this concept pay attention to the balance of nutrition, safety, and quality of raw materials. plasek et al. (2019) explored consumer considerations for consuming healthy and functional food products to prevent digestive problems, weak immune systems, and high cholesterol levels. in addition, in encouraging quality improvement, the world community began to leave chemical-based products by choosing organic materials (hojnik et al., 2019). srinieng and thapa (2018) revealed that people's perceptions and knowledge about organic products are fundamental for consuming organic vegetables, fruits, and rice. table 1. comparison of nutritional content of some organic and inorganic vegetables nutritional content (mg/kg) types of vegetables organic beans inorganic beans inorganic water spinach inorganic water spinach organic spinach inorganic spinach organic lettuce inorganic lettuce calcium (ca) 40.5 15.5 60 17.5 96 47.5 71 16 magnesium (mg) 60 14.8 43.6 15.6 203.9 46.9 49.3 13.1 potassium (k) 99.7 29.1 148.3 53.7 257 84 175.5 53.7 sodium (na) 8.6 <1 20.4 <1 69.5 <1 12.2 <1 thiamin 60 2 13 2 117 2 169 1 iron (fe) 227 10 24 20 1,584.00 19 516 1 copper (cu) 69 3 18 <1 32 <1 60 <1 source: secondary data (processed), 2021 during the covid-19 pandemic, maintaining health is essential, especially a healthy lifestyle by consuming many balanced, diverse, and nutritious foods, including fruits and vegetables (united nations indonesia, 2020). the indonesian population consumes 173 grams of fruit and vegetables per day, less than the nutritional adequacy rate of 400 grams per capita per day who recommends. however, the potential for organic commodities is growing significantly as a health need because the product is richer in vitamins and nutrients that are good for the body and do not contain chemicals (anggiasari et al., 2016). states that, internationally, agricultural products must have attributes that are safe for consumption, high in nutrients, and environmentally friendly. one of the agricultural products with these attributes can be found in organic vegetable products, 888 whose nutritional content comparisons can be seen in table 1. the awareness of the dangers posed by synthetic chemicals in agricultural products has led to organic farming as a healthy life movement in an urban society that can attract consumer and producer attention. so far, although there is a different understanding of organic vegetables, many people have welcomed them, and their sustainability must be connected to the economic, environmental and social dimensions. in line with the study conducted by gastol et al. (2011), the comparison of several nutritional values of conventional and organic agricultural products is higher solute content (14.9% and 12.5%, respectively) and slightly higher antioxidant activity than conventional. however, the organic cultivation system affected the growth of vegetables positively by 43% and negatively by 57%. organic cultivation affected vegetable yields 59% positively, 29% negatively, and 12% had no significant effect, and organically grown vegetables had the most (65%) better nutritional values than those grown conventionally. renzo et al. (2020) found that lifestyle changes during the covid19 pandemic and eating habits resulted in weight gain of 48.6% of the observed population, 3.3% of smokers decided to quit smoking, and 15% of respondents switched to organic consumption, buy fruit and vegetables, especially in northern and central italy. stanciu et al. (2020) wrote an article to analyze romanian consumers' behavior in the context of the emergence of covid-19, significantly reducing consumers' social activities and changing their actions oriented primarily toward covering basic needs. interpreting changes triggered by covid-19 is seen in the purchase intentions of vegetables in distribution systems and in their desire for digital transformation in information gathering, ordering, and proof payment. different empirical strategic studies have been implemented in various countries to identify common attributes related to the consumption behavior of organic vegetable products (stolz et al., 2011). ensure behavioral changes in the covid-19 pandemic conditions can be seen in the acceleration of individual actions in consuming goods or services daily. these individual behaviors, directly and indirectly, affect the environment (khalina et al., 2017). then supported by modifying regulations or new procedures, lockdowns and social distancing, it has disrupted consumer buying habits, shopping methods and services (sheth, 2020). before the covid-19 pandemic, several previous research results suggested that organic food products in indonesia were still constrained by public perceptions of prices that were considered expensive, and there was no adequate price incentive for producers (anggiasari et al., 2016). while public awareness of the importance of maintaining health has begun to increase, it only ensures that the behavior of all consumers switches to organic vegetable products even at this time in the face of the covid-19 pandemic. therefore, this research paper aims to identify the changes in the behavior of consuming organic vegetables during the covid-19 pandemic in indonesia. framework analysis and reasoning. the 21st century has witnessed various socioeconomic, political and technological changes. this technical revolution left important notes, one of which was helpful for the agricultural sector, such as sustainability. the agricultural production process is increasingly vital after facing industrial agriculture's social, ecological and economic impacts. researchers have found solutions to low input production concerning the environment, health and social welfare. world policies and organizations have set out to take action in the sustainable use of natural resources through organic agriculture (vega-zamora et al., 2020). organic farming systems are more profitable and provide high nutritional value or contain fewer (no) pesticide residues compared to conventional farming. organic agriculture is a production management system that relies on agronomic, biological, and mechanical methods such as crop rotation, crop residues, animal waste, organic waste outside of agriculture, and crop protection to increase biodiversity, biological cycles and agro-ecosystem 889 health. regarding the safety and quality of agricultural products, this has sparked awareness among consumers and the public, who began to be suspicious of conventional products. based on this scenario, the role of organic agriculture is in the spotlight as a more sustainable form of production that can help reduce climate change (skinner et al., 2019). meanwhile, the most disturbing occurrence of climate change is its consequence for environmental damage, disruption to the community's economic life, and its negative impact on human health. the arrival of the covid-19 pandemic has further aggravated the overall socioeconomic system of life, especially in health (mas'udi & winanti, 2020). however, on the other hand, covid-19 may bring blessings for the development of organic agriculture, which can encourage the spread of healthy food awareness, which has positive consequences for a sustainable agricultural system. the "blessing" opportunity for organic products can be traced back to the turmoil caused by the covid-19 pandemic, which has prompted an urgent need to conduct clinical trials to combat the spread of the deadly virus (setiabudy, 2020). as is known, covid-19 can be transmitted through the air or through direct or indirect contact, with clinical symptoms such as mild flu, runny nose, sore throat, cough, and fever, to more severe cases such as pneumonia (difficulty breathing). it can even cause death (cirrincione et al., 2020). a healthy lifestyle is a mandatory requirement during the covid-19 pandemic. people are encouraged to be more selective in their behavior, especially regarding the safety of the products they consume (need to pay attention to food safety attributes) and high nutritional content (nutritional attributes). consuming organic food can reduce the risk of disease due to the loss of pesticides. public awareness of the dangers of pesticides (chemical substances) makes them more selective in choosing a product for consumption (mie et al., 2017). adapting and applying these conditions can influence individuals to change their behavior, especially in consuming food (avis, 2016). many different forms of behavior change appear, both positive and negative, which are interesting to study further and research. the adoption process is fast for some behaviors that are easy to modify, whereas, for behavior that is difficult to change or usually complicated, it generally requires behavior change intervention (crutzen & peters, 2020). referring to berlin (2017), the need for behavior change interventions that are effective in maintaining long-term health through lifestyles, such as physical activity, nutrition, and sleep, are essential factors in being able to modify the prevention and treatment of disease. however, looking at the social aspects of humans who are created as dynamic creatures, without even intervention, they will continue to develop and experience changes from time to time (marsilia & mahmudi, 2015). the formation of behavior change is in line with the development of science and technology, which gives birth to a new mode, such as consumer behavior and mindset. the mode of consuming a product also changes due to the emergence of organic products. it comprehensively reflects changes in people's consumption behavior (wang, 2015). they explained the types of organic products consumed, including vegetables and fruits cultivated organically. organic vegetables include leaf, fruit, flower, root, and stem vegetables. the organic leafy vegetables often cultivated are green spinach, red spinach, leeks, claim, cassava leaves, kale, kailan, cabbage, pak choy, chinese cabbage, chicory, curly lettuce, head lettuce, celery and spinach. the organic fruit vegetables are baby corn, beans, chilies, sweet corn, red beans, peas, winged beans, machete gourds, chayote, cucumber, pariah, eggplant, tomatoes and zucchini. the following types of organic flower vegetables are broccoli and cauliflower. the root vegetables often grown organically are beets, potatoes, radishes, and carrots. in comparison, the stem vegetable that is often grown organically is asparagus. consuming organic vegetables is an action that must become a habit in life, although consumption behavior is a function of attitudes toward the environment, lifestyle and income. 890 consumption of organic vegetable pande mic covid-19 the phe nomenon of behavior change pote ntial improve ment of organic products buying factors affe cting the behavior cons umption & willingne ss to pay e n h a n c e m e n t e n h a n c e m e n t figure 1. framework analysis the demand for organic vegetable products in indonesia still needs to be solved related to the selling price, which is considered too expensive. based on the study conducted by srinieng & thapa (2018), in which the perception of environmental effects and health benefits of organic vegetables have a positive influence on the consumption of organic vegetables, our study of organic vegetable consumers is expected to illustrate the trend of changing consumer behavior of organic vegetables in indonesia. therefore, we are interested in exploring the issues of changes in individual or household consumption behavior and referring to sheth (2020) and marsilia. & mahmudi (2015), the consumption behavior change of organic products is hypothetically based on variables of age, gender, employment status, education and monthly income due to the covid-19 pandemic. furthermore, the researcher wants to know how organic vegetable consumption behavior affects willingness to pay (wtp) for organic vegetables. in this case, regarding the factors that affect the willingness of consumers to pay for analog rice. these factors include the level of concern for food diversification, knowledge of analog rice, conventional rice consumption behavior, and food preferences as a source of carbohydrates. more specifically, this study attempts to explain consumers' willingness to pay to buy and consume organic vegetable products through the calculation of wtp. this wtp calculation is associated with improving product quality to determine the price individuals or households can pay. therefore, this method is adopted to maximize the value that consumers are willing to pay to improve product quality. the need to maintain good health during the covid-19 pandemic is thought to have triggered behavior change. according to chen et al. (2018), people are increasingly concerned about the environment (global warming, the destruction of the ozone layer and natural habitats), which is thought to influence consumers' decisions to buy environmentally friendly products. based on these conditions, the authors assume that one of the changes in behavior during the covid-19 pandemic is manifested in the consumption behavior of products that support improving body health, even though not many official studies discuss behavior changes during the covid-19 891 pandemic. however, psychologically the public already thinks that covid-19 will easily infect people with a lack of immunity and nutritional intake. therefore, this study aims to examine the extent to which there has been an increase in the consumption of organic vegetables, which have more nutritional value than inorganic vegetables, during the covid-19 pandemic and the extent to which this increase in consumption affects willingness to pay for organic vegetables. the framework analysis of this research is visualized in figure 1. methods research population and sample. the research results from a community can become a reference for developing a healthy food tradition, especially the consumption of organic vegetables. therefore, the population of this research is consumers of "toko pangan sehat 31" (the 31 healthy food stores). this store sells organic vegetable products online and offline in jakarta, indonesia. the "toko pangan sehat 31" ("tps 31") is a marketer for organic products that are widely known by the public, especially for organic-loving communities in jabodetabek (jakartabogor-depok-bekasi), the area around jakarta. marketing activity is indeed a process of behavior change. marketers are extension agents whose job is to convey information and shape behavior. the consumers of "tps 31" as the population of this study, based on our consideration to determine the sample size, we adopted the slovin formula. by adopting this formula with a 5% error probability, the sample of this research is 155 people. in this context, we also determine the criteria of the sample, namely those aged 20 years and over, with the assumption that they are members of society who already have basic knowledge of organic products and can provide information about their habits in consuming organic vegetables so that they can answer questions objectively (alao et al., 2018). another respondent's criteria are those who have purchased organic vegetables at "tps 31." among these people who have met these criteria, we have taken part of them as a sample in an accident sampling way, namely the consumer who is purchasing in "tps 31" while we collect the data in this store. they are ready to become a respondent. in addition, data collection was carried out by closed interviews based on a research questionnaire, which was equipped with in-depth interviews, and of course, by adhering to health protocols to avoid catching covid-19. data analysis. the study used three analytical tools, first was descriptive statistics to describe socio-demographic characteristics (age, gender, education level, occupation and monthly income). second is the willingness to pay (wtp) calculation using the contingent valuation method approach. the evaluation treatment is intended to determine whether the price paid by consumers is by the benefits that will be obtained by consumers from organic vegetables. third, sem (structural equation modeling) analysis is intended to explain the optimal effect of sociodemographic characteristics on the consumption behavior of organic vegetables; and the structural influence between the variable consumption behavior of organic vegetables and the willingness to pay for organic vegetables. this scenario analysis is made to increase public interest in the importance of maintaining health and the environment, which is thought to cause changes in consumer preferences for organic vegetables. data were analyzed using ibm amos version 24.00 software. result and discussion characteristics of organic vegetable consumers. based on the objective of determining changes in consumer behavior in the consumption of organic vegetables during the covid-19 pandemic, this research report begins by presenting the main characteristics (socio-demographics) of organic vegetable consumers, as presented in table 2. 892 table 2. socio-demographic characteristics of organic vegetable consumers characteristics category frequency percentage gender male 29 18,8 female 126 81,2 age 21-25 years 7 4,5 26-30 years 13 8,3 31-35 years 17 10,9 36-40 years 25 16,1 41-45 years 43 27,7 ≥45 years 50 32,5 last education senior high school 23 14,9 diploma-bachelor 132 85,1 job government employees 40 25,9 private employee 62 40,0 entrepreneur 23 14,8 woman house hold 30 19,3 income ≤ idr.000.000,00 14 9,0 idr 1.000.000,00 – idr 3.000.000,00 35 22,5 idr 3.000.000,00 – idr 6.000.000,00 35 22,5 ≥ idr 6.000.000,00 71 46,0 vegetable organic consumption every day 99 63,8 occasionally 56 36,2 paying for organic vegetables ready 143 92,2 not ready 12 7,8 source: primary data (processed), 2021 most consumers who bought organic vegetables comprised 81.2% of women, and only 18.8% were men. furthermore, only a few respondents are young/20 years (4.5%) and old/above 45 years (32.5%), while 63% of consumers are 26-45 years old. regarding formal education, 14.9% of the respondents have the lowest education (senior high school), 46% have at least a diploma and bachelor's degree, and none of the consumers have a junior high school education (table 1). most consumers have permanent jobs in the private sector and government departments and own private businesses with an income of between idr 500,000.00 to more than idr 6,000,000.00 per month. the distribution of respondents based on income is as much as 46% with an income ≥ idr 6,000,000.00, 22.5% with an income of idr 3,000,000.00-idr6,000,000.00, while those with an income of idr 1,000,000.00-idr 3,000,000.00 were also 22.5%; and as many as 9% of the respondents had an income ≤ idr 1,000,000.00 (9%). these data findings are consistent with previous survey studies that describe the purchasing power of a consumer (alao et al., 2018; liu et al., 2019). regarding the consumption of organic vegetables, 63.8% of consumers of "tps 31" have a high level of consumption of organic vegetables. they usually consume organic vegetables every day. most respondents are aware and pay full attention to the safety of the food they buy, so 893 consumers trust the food traded by "tps 31." regarding the variable of wtp, it is known that there are 143 respondents (92.2%) who answered that they are willing to pay more for some organic vegetable commodities of "tps 31," and the remaining 12 people respondents (7,8%) answered that they are not willing to pay more organic vegetables for get health benefits and environmental improvements. the value of willingness to pay. this study aims to show the value of the respondent's willingness to pay for organic vegetables. it is done by using the contingent valuation method analysis. operationally, this method is carried out by providing information to respondents about the importance of maintaining health during the covid-19 pandemic through high nutritional intake with increased consumption of organic vegetables so that respondents have an idea of the purpose of the market situation and can determine the amount of money they are willing to pay. table 3. the average of total maximum wtp value no vegetables everage wtp (idr/250 gram) total wtp (idr/250 gram) 1 spinach 7,148 ± 2,965 (n = 155) 1,787,097 2 chayote 8,248 ± 3,165 (n = 155) 2,061,935 3 kale 13,442 ± 3,808 (n = 155) 3,360,484 source: primary data (processed), 2021 this method has identified that the average consumer agrees to pay a certain amount of money proposed as a starting point, after which the value of money is increased to an agreed amount. the estimated average wtp value of the "tps 31" consumer is calculated based on the distribution data of the respondents' wtp. the calculation of the average wtp value for spinach is idr 7,148 ± 2,965 per 250 grams, the commodity of chayote is idr 8,248 ± 3,165 per 250 grams, and kale commodity is idr 13,442 ± 3,808 per 250 grams (table 3). this value reflects the amount of purchasing power and willingness to pay respondents for the implementation of increasing consumption of organic vegetables after the circulation of the covid-19 pandemic information. the result of this research is mostly the same as the results of the study of laguna et al. (2020), which categorized people's understanding of the impact of the early stages of the covid-19 pandemic on products purchased with higher frequency as vegetables (with health motivations), other products purchased to improve mood, namely nuts, cheese and chocolate. however, there has been a decrease in purchases for products with a short shelf life, such as fish and seafood, or because they are unhealthy and contribute to weight gain, such as sweet bread. in addition, consumers acknowledge that the statements made by experts/scientists are considered the most reliable. 894 figure 2. the curve of respondent’s wtp for organic vegetable the wtp curve (figure 2) is formed based on the cumulative number of respondents who have chosen a specific wtp value. the amount of the respondent's wtp value is obtained by using a bidding game carried out when interviewing the respondent, whether he is willing to pay a certain amount of money; if "yes," then the amount of money value is increased to the agreed level. the results of the wtp curve illustrate the relationship between the level of value for money willing to be paid and the number of respondents willing to pay. the wtp curve in figure 1 has a negative slope, indicating that the higher the wtp value, the less people are willing to pay. this finding is almost the same as the research by priambodo and najib (2014) that stated that organic vegetables such as cabbage, lettuce, broccoli, pakchoi, and carrots indicate less interest in respondents paying higher than conventional vegetables. meanwhile, consumers of "tps 31" after learning about the covid-19 pandemic were very interested in organic vegetables and were willing to pay the premium offered by the shop. furthermore, there is a potential increase in consumers buying organic vegetables because the average premium offered to 155 respondents already exceeds the exchange rate for buying organic vegetables of spinach, chayote and kale per 250 grams at "tps 31". the research results showed that several factors influenced the consumption behavior of organic vegetables. they were changing factors in consumption behavior during the covid-19 pandemic. this study uses the sem model to evaluate how consumer behavior affects wtp, with the prerequisite that the structural model is built first to satisfy the criteria for a satisfactory fit. based on the data presented in table 3, the variables used in this study have met the requirements for a good fit, namely chi-square (4.54), p-value (0.474 ≥ 0.05), gfi (0.99 ≥ 0.90), rmsea (0.00 ≤ 0.08), agfi (0.95 ≥ 0.90), nfi (0.97 ≥ 0.90) and good at representing data, so it deserves to be analyzed further. table 4. the result of sem analysis between variables predictor estimate sese crcr. p-value label y1 <--x1 -0,110 0,033 -1,423 0,155 insignificant y1 <--x2 0,070 0,099 0,872 0,383 insignificant y1 <--x3 0,099 0,019 1,107 0,028 significant y1 <--x4 0,184 0,039 1,597 0,010 significant y1 <--x5 0,430 0,050 3,465 0,000 significant 895 predictor estimate sese crcr. p-value label y2 <--y1 0,370 0,045 0,835 0,004 significant note: if |p-value| ≤ 0,05 is significant, confident interval 95% or α = 5% source: primary data (processed), 2021 the sem analysis equation model shows that three variables have a significant effect on the behavior of consuming organic vegetables, namely education level (x3), type of work (x4), and monthly income (x5). the behavior of consuming organic vegetables (y1) also has a significant effect on wtp for organic vegetables (y2) (figure 2). meanwhile, the variables that did not affect the consumption behavior of organic vegetables were age (x1) and gender (x2). it can be seen whether or not a variable affects the dependent variable is based on the p-value. if the p-value is less than the actual level of 5% (p ≤ 0.05), the independent variable is declared to affect the dependent variable significantly. the level of education, type of work and income have indicated a positive and significant effect (p ≤ 0.05) on the behavior of consuming organic vegetables. it means that the increase in these three variables, the tendency to consume organic vegetables and the willingness to pay also increases. this study's results align with bhattarai (2019), who showed that consumers who are more educated, have better jobs and incomes have a higher tendency to consume organic vegetables and have a higher willingness to pay for organic vegetables. figure 3. sem analysis scheme of influence between variables the social status aspect for consumers "tps 31" plays a relatively small or even noninfluential role in consumer decision-making in consuming organic vegetables. priambodo and najib (2014) reported that age and gender had a positive but insignificant effect on the behavior of consuming organic vegetables, which indicated that the behavior of consuming organic vegetables was not influenced by social status (age and gender). elaborating on the data in figure 3, the age variable produces a negative estimation value of -0.110. it does not affect the consumption 896 behavior of organic vegetables, which is indicated by a p-value (0.155 ≥ 0.05). the gender variable resulted in a positive estimated value of 0.07. however, it did not affect the consumption behavior of organic vegetables as indicated by the p-value (0.383 ≥ 0.05), where the variables age and gender could not indicate an effect for increased or decrease behavior of consumption of organic vegetables. in addition, based on several studies, the behavior of consuming organic vegetables is divided into consuming them every day or occasionally. the sem analysis results show that the estimated value of the organic vegetable consumption variable is positive at 0.37. it shows that if the respondent is accustomed to eating organic vegetables daily, it will increase the wtp value by idr 730 per 250 grams at the 95 percent confidence level. the variable consumption of organic vegetables has a significant effect on wtp as indicated by the p-value, which is smaller than the actual level of 5% (0.004 <0.05), which means that respondents who consume organic vegetables not every day will significantly affect the wtp of organic vegetables. the knowledge regarding the covid-19 pandemic causes consumers to rely heavily on health values, thus affecting the wtp for organic vegetables. referring to the findings of hassen et al. (2020), consumers in qatar show a shift to a healthier diet during the covid-19 pandemic and a reduction in the consumption of unhealthy foods such as fast food, unhealthy snacks, candy, and pastries. at the same time, the respondent of this research is already aware of healthy eating, including more consumption of organic fresh fruits and vegetables. it is a positive change towards a healthy diet compared to before the covid-19 pandemic. conclusion the information about the covid-19 pandemic has encouraged consumers to be more interested in organic vegetables; even 92.2 percent of consumers are willing to pay a higher premium offer. consumers realize that during the covid-19 pandemic, it is necessary to prioritize maintaining health. most respondents considered that organic vegetables have higher nutritional value than conventional vegetables. the average willingness to pay for green spinach is idr 7,148 per 250 grams, chayote is 8,248 per 250 grams, and kale is 13,442 per 250 grams. the price offered exceeds the selling price of spinach, chayote and kale organic vegetables per 250 grams at "tps 31" thus, consumers are willing to pay more for organic products. the consumption of organic vegetables is significantly influenced by education level, type of work and income. in addition, consumer behavior significantly influences the willingness to pay for organic vegetables during the covid-19 pandemic. given the importance of the impact of the covid-19 pandemic on changes in consumption behavior globally, further studies are needed on changes in consumption behavior towards organic products. references alao, b. o., falowo, a. b., chulayo, a., & muchenje, v. 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(2023). “the implementation of mandatory audit firm rotation as tool to enhance audit reform in south africa: a case of kwazulu-natal” international journal of environmental, sustainability, and social science, 4 (4), 1003 1014. introduction global crisis and a sharp increase in accounting scandals such as sunbeam, global crossing, enron and worldcom, and most recently steinhoff has shocked the public and caused policymakers and regulators to significantly reconsider the need for mafr, which aims to enhance audit reform (a.r.), audit quality and audit independence (harris & whisenant, 2012; porter et al., 2008; rossouw & styan, 2021). the urgency to adopt mafr has also been magnified by the perceived failure of traditional audits to alert entities’ stakeholders to financial and economic crimes fully and raised serious doubts regarding the credibility of audited financial statements (rossouw & styan, 2021). leisure-net, randgold, and regal bank are examples of companies in south africa, the auditors of which have been accused of improper conduct (marques & cerbone, 2018). although mafr was hotly debated among policymakers, regulators, auditing professionals, and academics, south african policymakers still needed to implement it. the discourse about mafr has recently mailto:aminmunkaila@gmail.com 1004 resurfaced because of corporate governance failures in the country, which have drawn attention to the role of auditors. revelations by the zondo commission of inquiry into allegations of state capture highlighted the role of audit firms (sekise, 2021). this coincided with the unsettled debate about the impact of mafr on a.r., with studies providing conflicting results in support of or against the policy. policymakers, regulators, and the audit profession face pros and cons regarding adopting and implementing mafr (harber & hart, 2018). proponents of mafr, such as azzali, mazza, reichelt, and wang (2021), soundly argue that the requirements enhance auditor independence through fresh eyes and reduce the probability of familiarity threats. meanwhile, opponents of mafr, such as ramaswami narayanaswamy and kannan raghunandan (2019), argue that mafr, after a certain period produces an inefficient audit simply because of the high start-up costs of an initial audit. horton, livne, and pettinicchio (2021) concur that understanding the client's business and industry takes time, a key factor for risk-based audits. saica (2016a) argues that the policy will protect investors and contribute to transformation by creating opportunities for previously disadvantaged firms. one of the reasons irba formulated the mafr policy was to decrease audit market concentration due to the dominance of the big 4. bleibtreu and stefani's (2018) research results support the irba's decision by indicating that mafr would decrease audit market concentration and increase a.r. moreover, other studies found that it would introduce a fresh mindset into the market whereby auditors would serve the public interest rather than satisfying their clients (rong, 2017; sulistyo et al., 2019). some studies disagree with the irba’s decision. for example, r narayanaswamy and kannan raghunandan (2019) argue that owing to capacity issues and a lack of capital, it will be tough for tier 2 audit firms to compete with the big 4, and mafr will further create more concentration in the end. choi, lim, and mali (2017) maintain that adopting mafr could potentially lead to losing clientspecific knowledge, which will be adverse. interestingly, in response to corporate scandals and auditor misconduct, there has been an increase in the call for audit reform (a.r.) and stringent regulations concerning a.i. and a.q. consistent with the argument made by mafr proponents, therefore this paper test whether or not mafr can enhance a.r. in kwazulu-natal, south africa. our paper will provide significant input to countries considering mafr adoption and implementation or that have already adopted mafr. this article contributes to existing knowledge and the continuous discourse on mafr rule in south africa. the study will grant more understanding to interested parties in the auditing profession regarding the dynamics of the audit industry concerning the logical connections between mafr and a.r. the remainder of the article is organized as follows: the next section presents empirical literature. the third describes the research methodology; the fourth section presents the study's empirical results and discussion. the final section offers the study's conclusions and contribution to the science, limitations, and suggestions for future research. methods the article adopted a descriptive research design strategy, the positivism paradigm philosophy. this paradigm leads to study outcomes through the statistical analysis and interpretation of numerical data (watson, 2015). the population was audit experts from accounting and auditing firms in kwazulu-natal and academics whose perceptions of the implementation of mafr and its relationship with a.r. might lead to valuable insights into the phenomenon (teoh & lim, 1996). the study described in this dissertation was inspired by the questionnaire survey of k. said and h. khasharmeh (2014), who investigated the perceptions of auditors regarding mafr, and that of gwala and nomlala (2021), who examined students' perspectives. the sample size of 1005 133 out of 169 firms and institutions was determined through the method recommended by (israel, 1992; yamane, 1967). it was adequate for the desired level of precision and confidence. the purposive non-probability sampling method led to the selection of audit experts with in-depth knowledge of mafr, ar, and the variables of interest based on the researcher’s judgment (cresswell & plano clark, 2011; etikan et al., 2016). the researcher also used quota sampling to select participants based on their belonging to two sub-groups: tier 2 auditors and academics from two tertiary institutions accredited by saica in kzn who were chartered accountants (sekaran & bougie, 2016). the researcher distributed 168 anonymous online questionnaires approved by ukzn hssrec to chartered accountants (cas), registered auditors, audit partners, audit managers, and academics. one hundred two questionnaires were returned out of 168, despite the researcher’s efforts to persuade the remaining participants to complete the survey. however, the response rate of 60.7% was acceptable and indicated that the researcher would be able to draw conclusions based on the findings because, as pointed out by fincham (2008), for research to reach its goal, a survey should receive a response rate not less than 60%. robustness analysis was performed using scientific package for social sciences (spss) version 27, which analyzed the data to produce descriptive and inferential statistics. chi-square analysis determined whether the variables were associated or independent. cronbach’s alpha was calculated for 20 questionnaire items was .796 to measure its internal consistency and was found to be acceptable and reliable (goforth, 2015). result and discussion table 1. age and gender classification of respondents age variable frequency(f) valid percentage (v.p.) gender variable f v.p. 25 – 30 8 7.8 male 66 64.7 31 – 40 46 45.1 female 35 34.3 40+ years 48 47.1 total 101 100 source: authors’ compilation. table 2. race classification of respondents race variable f v.p. african 26 25.5 indian 50 49.0 colored 6 5.9 white 20 19.6 total 102 100.0 source: authors’ compilation. table 3. respondents' highest academic and professional qualifications academic qualification variable f v.p. professional qualification variable f v.p. bachelor’s degree 1.0 ca – sa 101 99.0 honor's degree 6 76.0 ca – others 1 1.0 master’s and doctoral degree 23 23.0 total 102 100.0 100 100.0 source: authors’ compilation. table 4. positions held by respondents and their work experience 1006 position variable f v.p. work experience variable f v.p. audit partner 91 89.2 less than five years 11 11 lecturer – auditing 9 8.8 5 – 10 years 36 36 lecturer – others 2 2.0 11 – 20 years 36 36 greater than 20 years 17 17 total 102 100 total 100 100 source: authors’ compilation. table 5. number of employees in tier 2 audit firms and institutions as well as employment status number of employees’ variable f v.p. employment status variable f v.p. tier 2 audit firm employees in kzn 91 89.2 full time 90 91.8 institution 1 employees 8 7.8 part-time 8 8.2 institution 2 employees 3 2.9 total 98 100.0 total 102 100.0 source: authors’ compilation. table 6. responses about the implementation of mandatory audit firm rotation on 2023 participants’ entity variable yes no uncertain total yes-vp no vp uncertain-vp tier 2 firms 79 2 10 91 77.45 1.96 9.80 institutions 1 & 2 11 11 10.78 total audit experts 90 2 10 102 88.23 1.96 9.80 source: authors’ compilation. the data analysis revealed that 65.3% of the respondents (66) were male, while 34.7% (35) were female. age distribution showed that 47.1% (48) of the respondents were 40 years older and above, whereas 45.1% (46) were between the ages of 31 and 40 years old, and 7.8% (8) were between 25 and 30 years. as shown in table 1 above, data analysis results further revealed that 49.0% of the participants were indians, 25.5% were africans, 19.6% were whites, and 5.9% were coloureds. the results of the data analysis further showed that most respondents reported having an honors degree (76.0%), 23.0% had a master's or doctoral, and 1.0% had a bachelor's degree. the results revealed that 99.0% of the respondents were c.a.s affiliated with saica, and 1.0% were c.a.s affiliated with other professional accounting bodies. as shown in table 1 above, the data analysis showed that 89.2% of the respondents (91) were audit partners and r.a.s affiliated with irba, while 8.8% were auditing lecturers from two saica institutions in kzn, and 2.0% were professional auditing participants. however, they were lecturers in different accounting disciplines, as shown in table 1 above. furthermore, 36% of the respondents had worked between 11 and 20 years, 36% had worked between 5 and 10 years, 17% had worked for over 20 years, and 11% had worked for less than five years. as illustrated in table 1 above, employees from tier 2 audit firms were 89.2% of total respondents, while 7.8% and 2.9% were from institutions 1 and 2, respectively. the data analysis revealed that 91.8% of the respondents (90) were full-time employees, while eight worked part-time. finally, the results of the data analysis revealed that 88.2% of the respondents (90), who were r.a.s and academics, indicated that the firms that employed them supported the implementation of 1007 mafr. however, 2.0% (2), who were also r.a.s and academics, indicated that their firms did not support it, and 10 (9.8%), who were r.a. and academics, were uncertain. of the audit experts from tier 2 firms, 79 (86.8%) said that their firms supported the implementation of mafr, whereas 2 (2.2%) indicated that their firms did not support it, and 10 (11%) were uncertain. all 11 respondents who were academics from institutions 1 & 2 in kzn agreed that their institutions supported the implementation of mafr. respondents were allowed to give their opinion on the implementation of mafr being applied to firms that audit public companies. the results of the data analysis indicated that 88.2% (90) agreed, whereas 1.96% (2) disagreed, and 9.8% (10) were uncertain. the study further enquired whether, as audit experts or professionals, respondents had ever experienced some rotation during their working years. the data analysis revealed that 56.9% (58) of the respondents indicated no, 37.3% (38) indicated yes, and 4.9% (5) were uncertain. perceptions of key audit experts on whether or not mandatory audit firm rotation affects audit reforms. most respondents agreed that although many internal and external factors influence the implementation of mafr, it intends to ensure audit reform by encouraging a.i. and a.q., which might be hindered when firms have too long a tenure. moreover, most respondents agreed that mafr would contribute to audit reform by decreasing market concentration because big 4 firms will no longer be a dominant force in the market, thereby allowing tier 2 firms to compete with them. these results differ from those of harber and marx (2019b), who argue that mafr could increase the domination of larger audit firms that enjoy long tenures. respondents mostly neither agreed nor disagreed that mafr would contribute to audit reform by ensuring a decrease in the market concentration of big 4 firms who will no longer be a dominant force in the market, thereby allowing tier 2 firms to compete. this result agrees with that of bleibtreu (2018), who mentions that mafr weakens the audit market dominance of the big 4. however, r narayanaswamy and kannan raghunandan's (2019) study concluded that mafr increases the concentration of big audit firms in the industry and therefore is not a determinant of audit quality. indyk (2019) suggests that big four audit firms gain in many different ways from mafr because of their ability to maximize their strong bargaining power. however, saica (2016a) argues that mafr addresses the problem of audit market concentration and advances transformation by creating opportunities for tier 2 firms to penetrate previously unwelcoming markets. respondents agreed that mafr would lead to a.r. by increasing investor trust in the audit profession because of increased a.i. and a.q. however, pouwels (2017) found that a.q. is influenced by the rotation of firms in countries with strong investor protection but negatively influenced in those with weak investor protection (pouwels, 2017). most respondents agreed that tier 2 audit firms might now have to engage in partnership agreements with large firms to serve clients as one entity since they may need more human resources and expertise to audit big companies when mafr is implemented. the above response is consistent with the arguments of franzl (2004) as well as r narayanaswamy and kannan raghunandan (2019), who maintain that owing to capacity and capital limitations, tier 2 audit firms may not be able to compete with the big 4, which would lead to continuing market concentration. respondents mostly agreed that some academics and researchers in the auditing profession maintain that implementing the mafr rule can be very disruptive to organization planning and can also increase start-up costs, which tier 2 audit firms may need help to afford. this result supported the arguments of (gomber et al., 2018; k. et al. khasharmeh 2014), and tertius et al. (2017. many respondents agreed that mafr would promote opportunities for tier 2 audit firms to enter the market if they have the capacity and competency. this was one of the irba's aims in 1008 formulating the policy. moreover, this research result was consistent with a survey of audit firms in india, which concluded that varying the audit market structure significantly provided opportunities to firms that only had them after (thornton, 2016). table 2 below depicts questions addressing the main aim of this research and the results of the analysis of the responses. table 7. perceptions of key audit experts on whether or not mandatory audit firm rotation affects audit reforms question no statement mean std n q26 although many internal and external factors influence the implementation of mafr, it intends to ensure that public accounting firms remain objectively independent and professional, which will lead to quality audits. 3.95 0.495 102 q27 mafr will contribute to higher market concentration because large companies always choose big four auditors when switching their audit firms, thereby impeding transformation. 3.76 0.892 102 q28 mafr will decrease market concentration because big 4 firms will no longer dominate the market, allowing tier 2 firms to compete. 3.24 1.351 102 q29 the implementation of mafr would lead to an increase in investor trust in the audit profession because of increased auditor independence and audit quality. 4.26 0.562 102 q30 tier 2 audit firms might have to partner with large firms to serve clients as one entity since they may need more human resources and expertise to audit big companies when mafr is implemented. 3.91 0.902 102 q31 some academics and researchers in the auditing profession maintain that implementing mafr might be very disruptive to organization planning and increase start-up costs, which tier 2 audit firms may need help to afford. 3.99 0.995 101 q32 mafr will promote the creation of opportunities for tier 2 audit firms to enter the market if they have the capacity and competency. 4.18 0.505 99 source: designed by the researcher using output from spss version 27. with an sd of 0.495 and a mean of 3.95, which is approximately 4, 102 respondents agreed that although many internal and external factors influence the implementation of mafr, it intends to ensure that public accounting firms remain objectively independent and professional, which will lead to quality audits. in addition, with an sd of 0.892 and a mean of 3.76, which is approximately 4, 102 respondents agreed that mafr will contribute to higher market concentration because large companies always choose big four auditors when switching their audit firms, thereby impeding transformation. with an sd of 1.351 and a mean of 3.24, which is approximately 3, 102 respondents neither agreed nor disagreed that mafr would contribute to a decrease in market concentration because big 4 firms will no longer be a dominant force in the market, thereby allowing tier 2 firms to compete with them. in addition, with an sd of 0.562 and a mean of 4.26, equivalent to 4, 102 respondents agreed that implementing mafr will increase investor trust in the a.p. because of increased a.i. and a.q. 1009 with an sd of 0.902 and a mean of 3.91, which is approximately 4, 102 respondents agreed that tier 2 audit firms might have to engage in partnership agreements with large firms to serve clients as one entity since they may not have enough human resources and expertise to audit big companies when mafr is implemented. in addition, with an sd of 0.995 and a mean of 3.99, which is approximately 4, 102 respondents agreed that some academics and researchers in the a.p. maintain that the implementation of mafr might be very disruptive to organization planning and also increase start-up costs, which tier 2 audit firms may not be able to afford. with an sd of 0.505 and a mean of 4.18, approximately 4 99 respondents agreed that mafr would promote creating opportunities for tier 2 audit firms to enter the market if they have the capacity and competency. parameter estimates. table 7 above indicates that ar (the main objective of the research) was a statistically significant predictor of audit experts' perceptions of the influence of mafr on a.r. this means that for every unit increase (negative coefficient of 2.092) in audit experts' perceptions of the influence of mafr on a.r., there was a predicted decrease of 0.370 in the log odds of a.r. being at a higher level. in other words, the result suggests that mafr will not positively impact a.r., contrary to (saica, 2016a). however, it is consistent with the findings of gao (2003) (harber & marx, 2019b), (r narayanaswamy & kannan raghunandan, 2019), as well as the current study, which revealed that respondents agreed that mafr would increase market concentration, thereby impeding a.r. table 3 below presents the parameter estimates. table 8. the parameter estimates estimate std. error wald df sig. 95% confidence interval lower bound upper bound threshold [mafr = 1.00] 1.014 4.139 .060 1 .807 -7.099 9.126 [mafr = 2.00] 3.033 4.168 .530 1 .467 -5.136 11.203 ar -2.092 .878 5.668 1 .017 -3.813 -.370 link function: logit – output from spss, 2021. most respondents agreed that although many internal and external factors influence the implementation of mafr, it intends to ensure audit reform by encouraging a.i. and a.q., which might be hindered when firms have too long a tenure. moreover, most respondents agreed that mafr would contribute to audit reform by decreasing market concentration because big 4 firms will no longer be a dominant force in the market, thereby allowing tier 2 firms to compete with them. these results differ from those of harber and marx (2019b), who argue that mafr could increase the domination of larger audit firms that enjoy long tenures. respondents mostly neither agreed nor disagreed that mafr would contribute to audit reform by ensuring a decrease in the market concentration of big 4 firms who will no longer be a dominant force in the market, thereby allowing tier 2 firms to compete. this result agrees with that of bleibtreu (2018), who mentions that mafr weakens the audit market dominance of the big 4. however, r narayanaswamy and kannan raghunandan's (2019) study concluded that mafr increases the concentration of big audit firms in the industry and therefore is not a determinant of audit quality. indyk (2019) suggests that big four audit firms gain in many different ways from mafr because of their ability to maximize their strong bargaining power. however, saica (2016a) argues 1010 that mafr addresses the problem of audit market concentration and advances transformation by creating opportunities for tier 2 firms to penetrate previously unwelcoming markets. respondents agreed that mafr would lead to a.r. by increasing investor trust in the audit profession because of increased a.i. and a.q. however, pouwels (2017) found that a.q. is influenced by the rotation of firms in countries with strong investor protection but negatively influenced in those with weak investor protection (pouwels, 2017). most respondents agreed that tier 2 audit firms might now have to engage in partnership agreements with large firms to serve clients as one entity since they may need more human resources and expertise to audit big companies when mafr is implemented. the above response is consistent with the arguments of franzl (2004) as well as r narayanaswamy and kannan raghunandan (2019), who maintain that owing to capacity and capital limitations, tier 2 audit firms may not be able to compete with the big 4, which would lead to continuing market concentration. respondents mostly agreed that some academics and researchers in the auditing profession maintain that implementing the mafr rule can disrupt organization planning and increase start-up costs, which tier 2 audit firms may need help to afford. this result supported the arguments of (gomber et al. 2018; k. m. said & h. a. khasharmeh, 2014) and tertius et al. (2017. many respondents agreed that mafr would promote opportunities for tier 2 audit firms to enter the market if they have the capacity and competency. this was one of the irba's aims in formulating the policy. moreover, this research result was consistent with a survey of audit firms in india, which concluded that varying the audit market structure significantly provided opportunities to firms that only had them after (thornton, 2016). conclusion participants’ perceptions were gathered through q26 – q32 of the survey questionnaire to address the research objective. the analysis of the responses to those questions found an average mean of 3.9. in addition, the data analysis revealed that most respondents agreed or strongly agreed that mafr would improve a.r. by increasing competition amongst audit firms, and the best firm would be employed. however, tier 2 firms might lack the resources and expertise of big 4 firms. although the position of the irba is based on the strengthening of a.r., thereby enhancing investor confidence, the study showed that despite mafr, big 4 firms might still dominate the market because of their client-specific knowledge, which ironically might go hand in hand with the familiarity threat, a lack of a.r. moreover, these firms might need more resources to fill the gap left by the big 4 firms and provide services to large companies. this article contributes to existing knowledge and the continuous discourse on mafr rule in south africa. the study will grant more understanding to interested parties in the auditing profession regarding the dynamics of the audit industry concerning the logical connections between mafr and a.r. our paper will provide significant input to countries considering mafr adoption and implementation or that have already adopted mafr. additionally, the need for tier 2 audit firms to also enjoy similar opportunities just as those of the big 4 were highlighted in the study. the results of this study may play a part in government policy direction not too distant future by the irba and other role players in addressing some unequal market discrepancies in the audit industry (roos, 2021). the study only explored the mafr in the context of kzn, south africa; the chance of bias cannot be ignored. in addition, the results cannot be applied to jurisdictions outside the country because of differences in levels of development, culture, prevailing market conditions, and the business environment. the present research was centered on the perceptions of audit experts (registered auditors and academics) in kzn. therefore, the researcher recommends that future 1011 studies should consider role players in the auditing profession, registered auditors (ras), and academics from firms and institutions in different provinces to obtain diverse views about pre and post-implementation of mafr in 2023 and its impact on a.r. these could inform or contribute to policy directions concerning audit reforms since the debate on mafr continues to resurface with evidence of conflicting research results about the link between the rule on a.r. this study has also provided a very robust plan for future researchers since the perceptions of other role players, such as those who prepare companies’ financial statements, were not considered in the study. references azizkhani, m., daghani, r., & shailer, g. 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(1967). statistics: an introductory analysis. https://doi.org/10.5897/jat2013.0127 https://doi.org/10.11648/j.jfa.20140206.11 https://www.accountancysa.org.za/special-report-audit-reform/ https://www.accountancysa.org.za/special-report-audit-reform/ https://doi.org/10.1108/ara-10-2018-0182 https://doi.org/10.1016/s1061-9518(96)90007-5 https://doi.org/10.1016/s1061-9518(96)90007-5 https://doi.org/10.22495/jgr_v7_i2_p7 https://doi.org/10.7748/ns.29.31.44.e8681 https://doi.org/10.1080/23311975.2019.1695403 https://www.businesslive.co.za/bd/economy/2017-01-23-at-least-30-countries-are-implementing-audit-rotations-says-watchdog/ https://www.businesslive.co.za/bd/economy/2017-01-23-at-least-30-countries-are-implementing-audit-rotations-says-watchdog/ 729 local hybrid newspapers typology: three cases from radar media group members in indonesia volume: 3 number: 3 page: 729 740 1budi nugraha, 2udi rusadi, 3jamalullail jamalullail 1,3graduate school of communication science doctoral program, sahid university jakarta, indonesia 2institute of social and political sciences jakarta, indonesia corresponding author: budi nugraha email: nugrahabudi470@gmail.com article history: received: 2022-07-18 revised: 2022-08-16 accepted: 2022-11-11 abstract: the survival of print media in the internet and social media era is increasingly threatened, especially with the increase in paper prices and the shift of advertisers to online media. one common strategy that print newspapers adopt is to establish an online version of the print newspaper and, accordingly, become a hybrid newspaper. this paper explores how three hybrid local newspapers in indonesia reacted to the challenges of digitalization in three different market structures: monopolistic, duopoly, and oligopoly. we see this as a form of media behavior in dealing with market structures formulated in the structure-conduct-performance (scp) paradigm. the analysis attempts to find a typology of local hybrid newspapers based on the three interrelated components of scp. the data of this study were obtained from interviews with top management of the three newspapers, accompanied by primary and secondary literature studies. the study found different practices of the three newspapers responding to their respective markets in terms of organizational structure, content, and support channels, online and offline. it allows us to formulate three types of mixed media: social hybrid media, business hybrid media, and omni hybrid media. strategy carried out by the business hybrid media allows gain profits and improve employee welfare. keywords: hybrid newspaper, market structure, complementarity hypothesis, local newspaper, indonesia. cite this as: nugraha, b., rusadi, u., jamalullail. (2022). “local hybrid newspapers typology: three cases from radar media group members in indonesia.” international journal of environmental, sustainability, and social sciences, 3 (3), 729 740. introduction the emergence of information technology and the movement to reduce paper use poses a major challenge for print media to survive in today's era (finneman et al., 2021; finneman & thomas, 2021). the unexpected crisis brought about by the covid-19 pandemic was also the cause of the collapse of various print media (hess & waller, 2021). one strategy print newspapers commonly adopt establishing an online version of the print newspaper. the efforts of print media to build networks on online lines are included in the concept of convergence. convergence combines communication, data, and information into one container (hackley & hackley, 2019). convergence is the interconnection of information and media content due to digitalization and computer networks (almeida-santana et al., 2018). there are two conflicting hypotheses regarding the convergence of print and online media today. according to the displacement hypothesis, online media compete to replace traditional media (dimmick et al., 2004; mbozi, 2021; sung & kim, 2020). the displacement hypothesis is counterproductive for print newspapers because it fails to capitalize on the advantages of printed newspapers. it has an impact on the abandonment of printed newspapers by readers. therefore, mailto:nugrahabudi470@gmail.com 730 many online newspapers cannot promote the print version's viability. an alternative hypothesis to the displacement hypothesis is the complementary hypothesis. as the name implies, this hypothesis emphasizes online media's vital role in supporting print media's survival. it is under the concept of spatialization, an extension of a particular space, in this case, virtual space. as an expansion, the old territory held by the print media will not be replaced but will be supplemented so that the total area controlled by the media is wider. explores the convergence strategy carried out by three print media in indonesia – radar surabaya, radar solo, and radar jogja. the specific aim is to explain the pattern of convergence with an scp (structure-conduct-performance) (siegert et al., 2011) theoretical stance. much research has been dedicated to studying print media convergence (chyi & tenenboim, 2017; hassan & azmi, 2018; li & thorson, 2018). the question then is, what is the proper way for online newspapers to provide support for print newspapers? it is still an open question that requires exploration in cases of hybrid newspapers. hybrid newspapers are newspapers that operate on two legs, namely print and online. ideally, hybrid newspapers can normally run, not lame. of course, requires a well-coordinated strategy so that each leg can support the other and allow the company to run in the constantly changing environment as it is today. the scp paradigm argues that there is a linear relationship between the industry structure, the behavior of market players, and the performance of these market players. therefore, this paper studies the local hybrid newspaper acts as the response to market structure and its impact on hybrid newspaper performance. it is achieved by addressing the following question: what is the structure of the hybrid newspaper market? how will the radar hybrid newspaper conduct itself in response to the market structure? furthermore, how will the hybrid media perform due to this strategy? we investigate three hybrid newspapers in indonesia with different market structures: radar surabaya working in a monopolistic market, radar solo in a duopolistic market, and radar jogja in an oligopolistic market. it is done through primary analysis of interviews with top management and secondary analysis of internal and external documents. exploration of hybrid newspaper cases has theoretical, empirical, and practical significance. theoretically, there is a real need for theory development in hybrid newspapers. albarran (2019), for example, asks that media economics research is no longer just descriptive and becomes more theoretical, including developing new theories that combine media science and economics approaches (albarran, 2019). empirically, cunningham (2018) highlights the importance of further research to answer whether print newspapers can survive in the next decade (the 2020s) and what can support their survival in that decade. practically speaking, there is an urgency to save the print media that are still left today and allow hybrid newspapers to run normally. section 2 outlines the concept and research on hybrid newspapers. our chosen research approach is presented and discussed in section 3. section 4 presents the analysis of the three radar newspapers' structure, conduct, and performance. section 5 discusses the findings, outlines our contribution, and section 6 concludes the paper. theory and research on hybrid newspaper. a newspaper is defined as a publication usually in the form of a sheet in which a substantial part of its content is provided for information on current events and news for general interest, and is intended for general circulation and published periodically at short intervals, usually weekly or more frequently (leckner, 2007). leckner (2007) views that there are two versions of newspapers: print and electronic. printed newspapers are newspapers that are published on paper that is printed with ink. electronic newspapers are newspapers published in electronic form, requiring electronic devices, an application (software), and some kind of connection (one or two-way). there are two types of electronic newspapers: online and offline. an online newspaper (on the network) is a news site managed by a company 731 with the same brand, managerially connected to print newspapers but does not have to have the same news content. offline newspapers are full copies of the printed version and can be read by downloading pdf (portable document format) or similar forms such as e-paper or epub. meanwhile, tang et al. (2011) define hybrid newspapers as printed newspapers with accompanying websites. if it is associated with the definition of leckner (2007), hybrid newspapers are print and online newspapers. however, to facilitate reading, this paper uses the terms printed newspaper and offline newspaper. printed newspapers must be accessed outside the internet network, while offline newspapers must be accessed entirely via an internet connection. offline newspapers, in the sense of leckner (2007), such as pdf newspapers or e-papers in this paper are also classified as online newspapers because the first access is obtained online. however, once downloaded, they can be read without an internet connection. the advent of hybrid newspapers was a way to cover the growing loss of print newspaper revenues. the alternative for print newspapers to survive without an online version is less favorable to the public interest of quality journalism. a study by wang & sparks (2019) found that the strategies taken to deal with declining revenues in print newspapers were threefold: (1) reorganizing and tightening departments, (2) opening new businesses that were not related to news, and (3) asking journalists to more oriented to the direct commercial task of covering news and compromising journalistic principles. so, if they want to maintain the quality of the news, printed newspapers have to build an online version or migrate to an online space under the current situation. tang et al. (2011) found that investment in online versions increased the revenue for the print version of the newspaper mediated by the revenue from subscribing to the print version, controlling for quality factors. the relationship between the number of print subscribers and print advertising revenue is intuitive and has long been recognized. research shows that a 1% increase in the number of print newspaper subscribers is associated with a 1.28% increase in revenue from advertising in the print newspaper (tang et al., 2011). tang et al. (2011) also found that the number of print newspaper subscribers increased the online version of newspaper advertising revenue. it is due to two factors: the existence of product complementarity and the spillover of brand equity. the online version of the news complements the print version of the news, and the well-known print media brands in the offline space allow online visitors to have more confidence in the online version of this print media. what is still unknown then is how the reverse effect can arise from the online version, which can encourage the print version of the newspaper to be purchased by more people. according to kaiser and kongsted (2005), online newspapers can positively affect print newspapers by providing a good overview and idea about the print version or by offering a subscription to the print version. however, kaiser and kongsted (2005) also warn that the online version can also harm the print version if audiences from the print version switch to the online version so that print newspaper sales fall. thurman and fletcher (2020) found that this negative effect is like a snowball because it provides a chain reaction. when a newspaper decides to go completely online and shut down the print version, there will be a drastic decrease in the number of visitors to the remaining online version rather than an increase. in their research, thurman and fletcher (2020) found that the decision to go online for new musical express magazine resulted in a 72% decrease in visitors. another study showed that the finnish financial newspaper tallousanomat could reduce expenses and costs by switching to the online version and forgoing the print version, but at the same time experiencing a decrease of up to 75% of its revenue (leurdijk et al., 2014). so, the only option left for hybrid newspapers to 732 survive was to keep both versions afloat instead of shutting down the print version and migrating to the online version. while there is a need to understand in detail how the online version can support the print version, there has not been any research that has addressed this question in hybrid newspapers. what is surprising then is that, although tang et al. (2011) claim that hybrid newspaper is a term that is becoming more and more trendy nowadays due to the development of online media, a review of the keyword "hybrid newspaper" results in very few journal articles on google scholar. alsarraj (2011) compared the performance of hybrid newspapers with purely online newspapers. this study found that there were more visitors to purely online newspapers than to hybrid newspapers. the reason is that purely online newspapers have less censorship and are more interactive than hybrid newspapers. in addition, purely online newspapers have more images, animations, and links than hybrid newspapers. purely online newspapers also have blogs and social networks linked to social media, while very few hybrid newspapers have them. the point is that purely online newspapers are more interactive than hybrid newspapers. it is a particular obstacle for online versions of hybrid newspapers to provide revenue and support for print newspapers. the study of li and thorson (2018) specifically focuses on managing a hybrid newspaper but is more in the context of content than other contexts. as expected, the relationship between the print and online versions of newspapers in li and thorson's (2018) study is collaborative rather than competitive. it is reasonable for this research to find that managers differentiate between which news is worth offering in the print version and which news is worth offering in the online version because readers of the two versions of newspapers have different interests. it can then be managed through a digital workflow management system that integrates online and print versions of the workflow to make the work process more efficient and cost-effective (leurdijk, 2014). in this case, there are still open questions about how distribution management, environmental orientation, form/design, and hr are carried out to support collaboration between the print and online versions. leurdijk (2014) emphasized that until the article was written, no business model could compensate for the lost revenue from printed newspapers. print newspapers must deal with the costs of maintaining an offline version and investing in an online version. the advertising revenue generated from the online version is insufficient to cover the losses incurred by reduced subscribers to the print version. however, leurdijk (2014) emphasizes the importance of hybrid newspapers to survive and thrive because newspapers operate on the economic, social, and political aspects. newspapers contribute not only to the demand and supply of goods but also to intelligent citizenship. based on the described description, the author chose to conduct a study entitled "local hybrid newspapers typology: three cases from radar media group members in indonesia”. method this research uses the case study method. case studies can be interpreted as a direct investigation method with a natural setting and focus on an event intensively and in detail (yin, 2018). every empirical research has at least an implicit design, if not an explicit one. the case study is the most suitable method for the investigative phase of a study because it prioritizes surveys and historical processes to explain causality. the plural case study includes three hybrid newspapers: radar surabaya, radar radar yogya, and radar solo. these newspapers were chosen because they operate locally in indonesia's two most populous provinces, namely central java and east java. 733 case study approaches generally involve pattern matching, explanation building, time-series analysis, logic models, and cross-case synthesis (ridder, 2017; yin, 2018). in this study, we used a cross-case synthesis technique, and the findings of each case are aggregated case should be viewed as a whole, not as a collection of variables as used in quantitative research. as a result, the crosscase synthesis will identify patterns within cases resulting in diversity and the conditions that drive that diversity rather than unifying them into a single model. results and discussion types of local hybrid newspapers. the findings of this study are that the three hybrid newspapers studied, radar surabaya, radar solo, and radar jogja follow different business patterns in response to a market structure that is declining in print and increasing in the online segment. in responding to the market structure that tends to be monopolistic, radar surabaya uses tactical integration coordinated in nature where two editors-in-chief are of equal standing, namely the print editor-in-chief and the online editor-in-chief. "for print media, the operational commander is directly under the editor-in-chief and the korlip. while online media, of course, there is also a separate editor-in-chief". radar solo, managing the print and online versions is hierarchical. here the coordinator of the online version is responsible for the chief editor of the print. "in the print version, radar solo is the same as radar jogja. the editors still handle it. while the online is still handled by the coordinator responsible to the editor in chief of print”. hybrid media integration on radar jogja seems ineffective. it is mainly reflected in the substitution perspective held by radar jogja by attributing the decline in print revenue to online media presence. "for the print edition, in line with the dimming of the national media, the advertising revenue of radar yogya's print edition has dimmed, although it still exists but has decreased by around 50 percent. it is due to the shift of readers from print to online, followed by the advertising market, which is also gradually shifting to the online edition. do not forget that in yogya, there are also many print media in yogya daily, bernas, and the yogya tribune". the three radars studied follow different orientations on calls newspapers with a tendency to social media (including twitter and instagram), a social hybrid, channel-oriented hybrid media that provide direct advertising revenue as business hybrid, and hybrid newspaper that tries to focus on all channels omni hybrid. according to the results of their research, the current structure of the media market will ultimately force the media into two possible positions in the future: the media as public servants and the media as businesses. (sjovaag & krumsvik, 2018). as a public servant, the media encourages the media to produce platform-specific news, and there is little demand from the owner for profit. this medium employs fewer journalists and more freelancers. more revenue from new media and innovation is obtained from incumbents, predecessors, and parent shareholders. in this study, this model is in the hands of radar surabaya. radar surabaya's primary focus on new media is getting connections with the public and getting viral news. facebook is the most viral content source compared to other social media (dermendjieva & slavova, 2018). however, they have not yet reached the level sjovaag, and krumsvik (2018) referred to because income is still primarily sourced from print media, not new media. the following table describes the differences between the three types of hybrid media as a contribution to this research can be seen in table 1. table 1. local hybrid media typology as the findings of this research public service media business media omni media radar surabaya radar solo radar jogja 734 public service media business media omni media moderate income, just to survive income is expected to be high income is strived to increase traditional text-based print and new media orientation (online media, twitter, facebook) economically profitable channel orientation (print, online, and youtube) all channel orientations (audio, visual, textual) revenue from the print version revenue from the print and online version revenue from the online version minimum innovation optimum innovation maximum innovation serving the public even though it cannot be profitable serving the public only if the welfare of employees social and business aspects are balanced complementary hypothesis: online supports print complementary hypothesis: online supports print and print supports online substitution hypothesis: online replaces print monopolistic market structure duopoly market structure oligopoly market structure the second version is media as a business. in this case, the owner's high demand for high profit is high. innovation comes from entrepreneurs and more users paying for journalism. production is platform-independent. after the production is complete, the news is distributed to various platforms according to the platform's specifications. in this study, radar solo best reflects the media as a business. meanwhile, radar jogja is trying to operate on both legs: the media as a public servant and the media as a business. the purpose of this study is to reveal the strategy of the radar hybrid newspaper in maintaining the sustainability of print media. this study finds that market structure determines whether the newspaper supports the complementarity or replacement hypothesis. hybrid newspapers that work on a monopolistic market structure and a duopoly market show behaviors that support the complementarity hypothesis, while hybrid newspapers that work on an oligopoly market show behaviors that support the replacement hypothesis. this finding supports previous research where media more commonly use the complementarity hypothesis (adoni & nimrod, 2020; jenkins & nielsen, 2020; li & thorson, 2018; lie, 2018; neyazi et al., 2019). the media with the complementarity hypothesis can optimize the business strategy to achieve the expected profit. potential effectiveness of visual strategies in all markets. the all-channel strategy is resource-intensive because hybrid media must increase staff competence, skills, and innovation power, develop a new mindset, and create a new identity (åkesson et al., 2018). sometimes this also leads to competition between the print and online divisions and an imbalance in the allocation of resources between the two. in a conflict situation like this, it is wise to separate the online and print versions into two entities. studies show that channel complementarity is something that can be done. neyazi et al. (2019) show how exposure to traditional media predicts exposure to social media. in this case, it is print media that supports online media. consumers bring the issues they find in print media and then discuss them online or look for more information online. in an oligopoly situation, consumers have greater power in determining consumption than in a duopoly or monopoly situation. in this situation, the company's focus should also be oriented to the consumer focus. this focus, however, changes as technology develops. as a result, presence across all channels appears to be a reasonable solution for acquiring customers as consumer focus shifts. however, in an oligopoly and monopolistic market, the company's image becomes very important. because there are many companies, consumers can rate and compare company values based on their perceived image of the company. companies must not only be present where 735 consumers focus on these areas, but companies must also take steps to improve their image in the eyes of consumers. (eigruber & wirl, 2020). the presence of image considerations poses a risk that the presence of specific channels can cannibalize others instead of creating synergies. consumers choose only one channel and refuse to use other channels based on the image. this image may not come directly from the company but can come from the channel itself. vandenplas and picone's (2021) study of 3,965 flemish (northern belgium) residents aged 14-85 identified that society was divided into six groups based on media use. the first group is the traditional group that only consumes print and television media. they do not have social media accounts. their proportion of the population is 18.7% (vandenplas & picone, 2021). a second group is a group that only uses the internet for public purposes. their number is 21.8% of the population. they consume both print and online news but tend to prefer print media. all online media consumed is the online version of the print media they read. that is, they are loyal to hybrid media when reading online media. the third group is enthusiastic about print and online media. they also consume online media sites, which are extensions of print media and tend to be online. these consumers are also classified as loyal to the newspaper brand. they are active on the internet and facebook but less active on twitter. the proportion in the population is 19.4%. the fourth group is entertainment seekers. entertainment seekers are also active on the internet and facebook and less on twitter. they only use online media and do not consume print media. as many as 14% of the population belongs to this group. a fifth group is a group that likes everything. a total of 15.2% of the population is in this category. the fifth group is characterized by using any print or online media, independent of the brand. they are not as active as the third and fourth groups using facebook. the last group is quality seekers. quality seeker groups are not active on social media but consume print and online media. they only choose one version for a brand they think is of better quality. for certain brands, they only read the online version, while for other brands, they only consume the printed version, even though the company offers them both versions. as many as 10.9% of the population is in this category. this finding means that if the hybrid media leaves the print media, the hybrid media can lose 18.70% of the population because there are 18.7% of the population who can only access news through traditional media. without print media, they entirely rely on television media and increase the competitiveness of television media against hybrid media. this finding also means that 14% of the population that online media should target because they are not touched by print media. in addition, an online media presence will create a loyal group of 41.20% of the population. those who initially consume print media will also use online media with the same brand. meanwhile, those who initially only consume online media will also consume print media with the same brand. of this, 41.20%, about half, or 19.4%, can be reached with the help of facebook because they are active here. facebook cannot help the remaining 21.80% because they are not active on this social media. the only way to be taken is to use online media as a reference to print media and vice versa; print media is used to refer to online media. there is also 26.10% of the population with floating options. this population is not loyal to hybridity. around 15.2% are the group who do not care and only have a proximity that allows them to consume online media or print media. as a result, hybrid media must increase the variety of news stories and the speed of access to attract readers' attention. the rest, 10.9%, are very selective and will only choose news sites or print media that they think are high quality. facebook cannot help well for these two segments because their activity on this platform is not high. 736 loyal groups in hybrid media indicate that the complementary hypothesis supports hybrid media competition. furthermore, it also supports a multi-channel strategy, involving print media, online media, and facebook. however, if the complementarity hypothesis does not support the multi-channel strategy, it will not be optimal. according to the author, this happened in the case of radar jogja. radar jogja uses a multi-channel strategy but uses the substitution hypothesis. as a result, there is inequality in reaching the population, and they cannot transfer the profits from new media to print media. the efforts made by radar jogja to solve print media problems do not lead to existing problems but lead to consumers. efforts to "bomb" consumers with news from online media are not directly related to efforts to reduce paper, pay taxes, print machine operations, increase print human resources, and operations in the field. only if this news bombardment increases traffic and ad revenue will funds be available to solve the print media problem. however, this advantage is not necessarily given to support print media because online media has its own needs, such as improving technology infrastructure and expanding information. radar jogja covers the weaknesses of online media with news and blow-ups in the print version. the print version is also expected to make the news as complete as possible. attempts to refer to the print version with the phrase “read more in print” can be made in online news. however, this will be a problem if the printed version itself is not available in the hands of the public. online media does help by making as much news as possible so that print media can make news as complete as possible, equipped with photos and infographics. but this also led to the initial problem, namely the need for paper and ink, which had not been resolved. instead of using a massive strategy of photos and infographics in the print version, the visual strategy puts the visual aspects digitally. it eliminates ink and print costs. this visual strategy can be implemented in online news and on the mobile version. in addition, comprehensive video coverage can be created on the youtube channel. the news media youtube channel does not only have to contain the latest news. however, it can also contain news on tourism promotions and positive government activities, as has been done by radar solo. santin & alvarez-monzoncillo (2020) argue that the population is increasingly shifting from written text to video, and newspapers need to increase audience engagement by improving the quality of video production and video distribution strategies to survive in the digital ecosystem. their study found that youtube videos increased a newspaper's brand position in search engines, although they only contributed slightly to the company's revenue structure (santín & álvarez-monzoncillo, 2020). this strategy can be successful in an oligopoly context because radar jogja already has an active channel with high involvement. in addition, business strategies can be successful in the context of radar jogja by looking only at the channels that provide direct economic benefits. youtube can provide immediate economic benefits because, apart from monetization, in-video and even video ads can be uploaded to youtube. advertisements about radar jogja in print can also be uploaded as separate videos or as inserts in the news. facebook, instagram, and twitter can promote print newspapers or create links to online media or youtube channels. podcasts can be used for advertising as well as radio and print newspapers. the primacy of youtube and online news media to support print newspapers can be due to media richness (andarwati et al., 2020) and audience anonymity (davis, 2020). youtube and online news media have great wealth because they can provide large and serious volumes of information. social media such as facebook, twitter, and instagram cannot accommodate this. youtube, in particular, is a substitute for television for today's generation. since the hybrid media business is based on information, it is only natural that youtube and online news media are the options for making money for hybrid media. in addition, audience anonymity allows anyone to 737 read online news, watch youtube, and comment on it without creating an account with a complete bio like on social media. the ease of use and reasonable privacy protections for online news and youtube help drive advertisers' hybrid media revenue stream. in addition, this can also be supported by agenda stability theory (vonbun-feldbauer & matthes, 2018). according to agenda stability theory, the agenda can be divided into two: a stable problem agenda and a dynamic problem agenda. whether a problem is stable or dynamic depends on two factors: the degree of space, background information, and immediacy. an issue is said to be stable if it has a high degree of space and background information with low immediacy. in contrast, an issue is said to be dynamic if it has a high degree of immediacy and low background information. vonbun-feldbauer and matthes (2018) show that stable problems are best distributed by printed newspapers, while news broadcasts best channel dynamic problems. online newspapers are at the frontier, especially at the point where the degree of space and background information is high and the immediacy is high. in this case, online newspapers are a kind of bridge that can channel information needs quickly and in-depth that printed newspapers and news broadcasts cannot cover. that is, if there is an event, it can fall into one of three categories: a. news that requires a degree of space and in-depth background information is not immediate. this stable issue is suitable to be reported by printed newspapers. when issues become more dynamic, audiences can be referred to online newspapers and news broadcasts. b. news requires little space and background information but is relatively immediate. this dynamic issue is suitable for reporting by youtube newscasts. as news stabilizes, it can be spread to print newspapers and online news media. c. news that requires a high degree of space and background information must be reported immediately. the issue between stable and dynamic is suitable for reporting by online news media. as news becomes more dynamic, information from online newspapers can be used to build stories in news broadcasts. on the other hand, when news is more stable, information from online newspapers can be used to build new in print newspapers. in addition, this empirical finding shows that the existing hybrid newspapers' behavior is still unable to optimally support the print version with the online version, which has developed quite well. this finding shows that there is still ample room for improvement to maximize hybrid media business behavior in winning the competition in the market they face. in addition, this study supports the finding that hybrid newspapers are still unable to seize the opportunities offered by advances in communication and information technology (heckman & wihbey, 2019). this research also reveals that printed newspapers still have a place in people's hearts and provide substantial advantages for hybrid media. this advantage is even higher than the advantages provided by online media. the profits are declining, but the newspaper with the complementary hypothesis sees it as a coordination challenge that must be solved with hard work and collaboration with online media. the finding that print media still has a place in people's hearts is also shown by the growth rate of the number of print media, which is proportional to the growth rate of online media. this finding supports previous research, which shows that print media has particular advantages that cannot be replaced by online media (chyi & tenenboim, 2019; hassan & azmi, 2018). conclusions the reports on three cases of local hybrid newspapers conducted in indonesia addressed the challenge of changing information technology. the research investigates the different firm behaviors under different market conditions. the cases offer good examples of organizational 738 response to monopolistic, duopoly, and oligopoly markets. the analysis results conclude that there are three types of hybrid media: social hybrid media, business hybrid media, and omni hybrid media. this finding shows that ambidexterity (jenkins & nielsen, 2020), namely an organization's ability to carry out multiple focuses and build synergies between the two focuses, takes various forms. therefore, the results of this qualitative and quantitative data analysis support previous findings through interviews (finneman et al., 2021; sjøvaag & krumsvik, 2018) and surveys (vandenplas & picone, 2021) that strategies to maintain the viability of printed newspapers take various forms. moreover, these findings support recent research on the 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(2) to analyze the effect of tax sanctions and income levels on taxpayer awareness. (3) to analyze the effect of taxpayer awareness in mediating the effect of tax sanctions and income levels on taxpayer compliance. this research uses explanatory research type. the sample used is 75 individual taxpayer respondents at kpp pratama probolinggo. the statistical analysis used was the warppls method. the result of the study indicates that: (1) there is no significant effect from tax sanctions upon the taxpayer compliance. (2) there are significant effect from income levels and taxpayer awareness upon the taxpayer compliance. (3) there are significant effect from tax sanctions and income levels upon the taxpayers awareness. (4)taxpayer awareness cannot mediate the effect of tax sanctions and income levels on taxpayer compliance. keywords: taxpayer compliance, taxpayer awareness, tax sanctions, income levels. cite this as: sofiana, l., muawanah, u., setia, k.a (2020). the effect of tax sanctions and income levels on taxpayer compliance with awareness as intervening variables. international journal of environmental, sustainability, and social science, 2(1), 31-35. https://doi.org/10.38142/ijesss.v1i3.63 introduction taxes are used to fund the development of a very large country. so that the government always tries to optimize the amount of state revenue from the tax sector which is the main support for the growth and development of the country. however, the state revenue from the tax sector in recent years has never reached the target that has been set. the last time tax revenue was able to reach the target was in 2008. realization of tax revenue at that time reached rp. 566.2 trillion or 105.9% of the target set at rp. 534.5 trillion. however, in subsequent years, tax revenue never reached the target. data on target and realization of state revenue from the tax sector in the last five years: table 1. target and realization of state revenue from the tax sector year target realization amount achievements 2015 rp 1.294 trillion rp 1.060,8 trillion 81,9% 2016 rp 1.355 trillion rp 1.105,7 trillion 81,6% 2017 rp 1.283 trillion rp 1.151,03 trillion 89,6% 2018 rp 1.424 trillion rp 1.315,9 trillion 92,2% 2019 rp 1.577,6 trillion rp 1.332,1 trillion 84,4% source: www.pajak.go.id, processed in 2020 based on the data in table 1, it can be seen that in 2015-2019 indonesia's revenue from the tax sector has still not been able to reach the set target. the phenomenon of not achieving tax revenue from the state revenue and expenditure budget target is caused by many factors, one of which is related to the problem of taxpayer compliance in fulfilling their tax obligations (widodo et al., 2018:4). based on the performance report of the director general of taxes in 2019, it is known that the level of compliance of taxpayers in reporting annual tax returns for both corporate and individual taxpayers is still low. the following is presented comparison data between the realization and target of taxpayer compliance: table 2. comparison of tax compliance realization and targets information targets realization amount percentage amount percentage mailto:lindsay.nyum2@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 52 level of formal compliance for individual taxpayers, non-employees and entities 3.160.335 70% 3.257.567 72,52% individual and corporate taxpayers making payments 2.257.382 50% 2.305.558 51,64% source: the performance report of the directorate general of taxes 2019, processed in 2020 there are many factors that affect the level of taxpayer compliance, one of which is taxation sanctions. there are many factors that affect the level of taxpayer compliance, one of which is taxation sanctions. according to research by susilawati and budiartha (2013), tiraada (2013), jotopurnomo and mangoting (2013), arviana and sardjiato (2014), putra et al., (2014), pratiwi and setiawan (2014), septarini (2015), hendri (2016), imaniati (2016), ilhamsyah et al., (2016), susmita and supadmi (2016), tamba (2016), rahayu (2017), wulandari et al. (2017), siregar (2017), lestari et al., (2018), indriyani and askandar (2018), brata et al., (2017), dewi and merkusiwati (2018), sari et al., (2019) concluded that tax sanctions have a significant effect on tax compliance compliance. however, different results are shown by research from winerungan (2013), ayunda and azhari (2015), anam et al., (2016), putra (2017), rizajayanti and supriono (2017) which state that tax sanctions have no effect on tax compliance. in addition to tax sanctions, what is suspected of affecting taxpayer compliance is the level of income of the taxpayer. in his book, widodo et al., (2018: 22) explain that the level of income has the influence to motivate taxpayers to comply with taxes. research conducted by harinurdin (2009), arviana and sadjiarto (2014), syakura and baridwan (2014), pratiwi and setiawan (2014), ayunda et al., (2015), purwanto et al., (2015), puspitasari et al. al., (2015), muchamad et al., (2015), aryandini et al., (2016), prayatni and jati (2016), farida (2017), yuliyanah et al., (2018), lisa and hermanto ( 2018) states that the level of income affects taxpayer compliance. however, different results are shown by research conducted by rizajayanti and supriono (2017), rahman (2018), budiman (2018) which states that the level of income has no effect on taxpayer compliance. based on the inconsistent research results, it is possible that there are other variables that mediate the effect of tax sanctions and income levels on taxpayer compliance. therefore, the author proposes a taxpayer awareness variable as a mediator. awareness as a mediating variable has an influence on taxpayer compliance. this is supported by research by jotopurnomo and mangoting (20013), tiraada (2013), susilawati and budiartha (2013), pratiwi and setiawan (2014), putra et al., (2014), septarini (2015), hendri (2016), anam et al., (2016), agustiningsih (2016), ilhamsyah et al., (2016), brata et al., (2017), siregar (2017), yadinta et al., (2018), dewi and merkusiwati ( 2018), lisa and hermanto (2018) who concluded that taxpayer awareness has a significant effect on taxpayer compliance. taxpayer awareness has indeed been widely used as a mediating variable in similar studies, but for the combination of the independent variables it is not tax sanctions and income levels as proposed in this study, but a combination of other independent variables. based on this description, the novelty of this research is to build a taxpayer compliance model and link awareness as a mediating variable of the effect of tax sanctions and income levels on taxpayer compliance. therefore, this study emphasizes the development of a new research model as a novelty research. this research was conducted on individual taxpayers registered at kpp pratama probolinggo. taxpayers are required to report spt registered at kpp pratama probolinggo totaling around 83,000 taxpayers. however, until february 2020, only about 2.99% or around 18,249 taxpayers had reported annual tax returns. this phenomenon shows that the taxpayer compliance rate at kpp pratama probolinggo is still classified as very low. therefore the authors are interested in conducting research on taxpayer compliance in the kpp pratama probolinggo work area. the empirical study conducted in this study aims to prove the existence of a causal relationship between tax sanctions and income levels with taxpayer compliance and taxpayer awareness as a mediator. method this study uses an explanatory quantitative approach with associative or correlational problem formulations. the method used in this research is a survey method which is a field research. the survey research method was carried out on several sample members from a population whose data collection was carried out using a questionnaire. the population used in this study are all individual taxpayers who have a registered taxpayer identification number at kpp pratama probolinggo and who are entitled to use a final income tax rate of 0.5% in accordance with government regulation number 23 of 2018. the number of samples used is 100 taxpayer. in this study, the data used are secondary data as well as primary data. primary data sources were obtained by distributing questionnaires to respondents. secondary data is the turnover of the taxpayer. this study uses the warppls method to analyze data. in the warppls analysis by applying the warppls software, all input data will be converted into standardized data, in the third step analysis with the warppls program. warppls software used in this study is warppls version 6.0. the effect of independent variables on the dependent variable and to test h1, h2, h3, h4, h5, h6, and h7 as explained below: h1 : tax sanctions have a significant positive effect on taxpayer compliance. h2 : income level has a significant positive effect on taxpayer compliance. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 53 h3 : tax sanctions have a significant positive effect on taxpayer awareness. h4 : the level of taxpayer income has a significant positive effect on taxpayer awareness. h5 : taxpayer awareness has a significant positive effect on taxpayer compliance. h6 : taxpayer awareness mediates the effect of tax sanctions on taxpayer compliance. results and discussion based on the results of the data processing output which states that the factor loading value is> 0.30 for all indicators that measure the size of all variables, it fulfills the convergent validity so that it can be concluded that all of the answer items are valid and can be used for research. based on the results of the data processing output above (x1.1, x1.2, x2.1, y1.1, y1.2, y1.3, y1.4, y2.1, y2.2, y2.3, y2. 4) has a loading value> cross loading, then the discriminant validity is fulfilled. so that all indicators are valid discriminant. the questionnaire (a set of indicators), can be seen from the value of the ave root with the correlation coefficient of the relevant variable with other variables. based on the results of the data processing, the value of the square root of the ave variables x1, x2, y1 and y2> the correlation between latent constructs. so it can be concluded that all these indicators are valid and can be used for research. based on the results of the data processing output, it is known that the value of the composite reliability variable x1, x2, y1, y2> 0.70 so that the questionnaire for all variables meets the composite reliability. as well as the cronbach alpha value of variables x1, x2, y1, y2> 0.60 so that the questionnaire for all variables meets the consistency internal reliability. so it can be concluded that all of these indicators are reliable and can be used for research. based on the results of the data processing output, it is known that the value of the composite reliability variable x1, x2, y1, y2> 0.70 so that the questionnaire for all variables meets the composite reliability. as well as the cronbach alpha value of variables x1, x2, y1, y2> 0.60 so that the questionnaire for all variables meets the consistency internal reliability. so it can be concluded that all of these indicators are reliable and can be used for research. then, the results of the analysis have met the fit criteria, so it can be said that the results of the analysis are good. based on the results of data processing, the two indicators have the same factor loading value, so that neither indicator is more important than the other because both have the same position. based on result of data processing, it is known that the most important indicator is y1.4 (calculating, paying, and reporting taxes correctly) because it has the largest loading factor value of 0.792. researcher find that the most important indicator is y2.3 (compliance with the calculation and payment of taxes owed) because it has the largest loading factor value, namely 0.903. the results showed that tax sanctions had no effect on taxpayer compliance. thus, it can be said that these findings do not support the first hypothesis. these results indicate that tax sanctions are still not able to make taxpayers in the kpp pratama probolinggo area to comply with their tax obligations. this is possible because the administrative sanctions set by the government are still relatively small and not burdensome for taxpayers. in addition, these sanctions are also not immediately imposed on violators, but still have to go through a series of processes and stages that require relatively long time. therefore, tax administration sanctions have not been able to provide a deterrent effect or stimulate taxpayers to obey. taxpayers tend to be indifferent and underestimate the existence of these tax sanctions. it is also possible that many around them, although they do not have a taxpayer identification number or do not report their spt on purpose, in fact do not receive criminal sanctions as stated in the law. this finding supports and is in line with the research of bahri et al. (2018), winerungan (2013), ayunda and azhari (2015), anam et al., (2016), putra (2017), rizajayanti and supriono (2017) which state that tax sanctions have no effect on taxpayer compliance. the imposition of sanctions that burdens taxpayers has the aim of providing a deterrent effect so as to create taxpayer compliance. however, in the kpp pratama probolinggo area, the existence of tax sanctions has no effect on increasing taxpayer compliance. the results of the analysis state that the level of taxpayer income has an effect on taxpayer compliance. these findings reinforce previous research harinurdin (2009), arviana and sadjiarto (2014), syakura and baridwan (2014), pratiwi and setiawan (2014), ayunda et al., (2015), purwanto et al., (2015), puspitasari et al., (2015), muchamad et al., (2015), aryandini et al., (2016), prayatni and jati (2016), farida (2017), yuliyanah et al., (2018), lisa and hermanto (2018) which states that the level of income affects taxpayer compliance. in this study, the income level of the taxpayer has an effect on taxpayer compliance because taxpayers find it easier to pay taxes when their income level is high compared to low income levels. most of the taxpayers as respondents in this study have good financial conditions, so that they are more likely to fulfill their tax obligations.the results of the analysis state that tax sanctions have an influence on the awareness of taxpayers. these findings support the results of research conducted by syahputri et al., (2014) and lestari et al., (2018) which state that tax sanctions affect the awareness of taxpayers. the tax sanctions imposed by the government are expected to form an awareness of the taxpayers to be aware of all tax obligations that must be fulfilled and to understand the negative consequences in the form of administrative sanctions and criminal sanctions that will be accepted if the taxpayer commits an act of violating taxation rules. administrative sanctions in the form of fines, interest, and increase in tax rates as well as the threat of criminal law imposed by the government encourage taxpayers to realize that they must calculate and deposit their taxes correctly and report them on time. taxpayers realize that the tax they deposit will be used for state financing which is very large and to make this successful they must carry out all their tax obligations in accordance with applicable regulations. the result of the analysis states that the income level of the taxpayer has an effect on the awareness of the taxpayer. these findings support research conducted by syahputri et al., (2014), rinti and setiamandani international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 54 (2016) which explains that the level of income affects the awareness of taxpayers. the good financial condition of taxpayers tends to make them report their taxes honestly than taxpayers who have a low income level. the most influential obstacle to awareness of paying taxes is the unbalanced economic factor of the taxpayer due to a weak economy which is the measure of taxpayers in paying taxes. the income level of the taxpayer has a role in shaping the attitude and behavior of the taxpayer to decide whether to do tax avoidance or not. the higher the income level, the more secure the welfare of the taxpayer, so that the taxpayer will voluntarily and realize that all tax obligations must be fulfilled in a timely and precise amount. meanwhile, taxpayers who have a lower income level tend to avoid taxes, because they recognize more burdens or costs so that taxpayers are less aware of the tax obligations that must be fulfilled. the results of the analysis state that taxpayer awareness affects taxpayer compliance. the results of this study are consistent with the findings of previous studies conducted by jotopurnomo and mangoting (2013), tiraada (2013), susilawati and budiartha (2013), pratiwi and setiawan (2014), putra et al., (2014), septarini (2015) ), hendri (2016), anam et al., (2016), agustiningsih (2016), ilhamsyah et al., (2016), brata et al., (2017), siregar (2017), yadinta et al., ( 2018), dewi and merkusiwati (2018), lisa and hermanto (2018) concluded that taxpayer awareness has a significant effect on taxpayer compliance. taxpayer awareness is an internal factor formed by the taxpayer's perception of taxes, the characteristics of the taxpayer, and knowledge of taxes. taxpayers who have an understanding of the role of taxes for the state will provide a positive assessment of tax obligations. then this positive understanding and assessment will be manifested through obedient behavior when it is in line with the principles and norms and beliefs that are held. when taxpayers realize that taxes are used for state development, they will be stimulated to obediently register themselves to get a taxpayer identification number, calculate and pay taxes correctly and report back their spt on time. the results of the analysis state that taxpayer awareness does not mediate the effect of tax sanctions on taxpayer compliance. initially, the authors assumed that awareness would be able to strengthen the effect of tax sanctions on taxpayer compliance. this is based on the literature study of the theory of planned behavior which is a theory that emphasizes the rationality of human behavior and the belief that the target behavior (in this case the target behavior is taxpayer compliance) is under the control of individual consciousness. in addition, in his book, widodo et al., (2018: 40) explain that the reasons for someone to do tax avoidance come from internal and external factors. from the internal side, the individual is more based on awareness to carry out his tax obligations. based on this description, the authors suspect that tax compliance will be more strongly affected by tax sanctions if it is mediated by the awareness of the taxpayer. however, based on the research results, taxpayer awareness cannot be a mediating variable for the tax sanction variable in influencing the level of taxpayer compliance. based on the findings in this study, it can be concluded that although taxpayers know the existence of tax penalties can give negative feedback to themselves, most of them register themselves to obtain a taxpayer identification number, pay taxes, and report their taxes driven by the needs and demands of the job. requires them to fulfill their tax obligations. the results of the analysis state that the taxpayer's awareness cannot mediate the effect of the level of income on taxpayer compliance. initially, researchers assumed that awareness would be able to strengthen the effect of income levels on taxpayer compliance. this is based on the literature study of the theory of planned behavior which is a theory that emphasizes the rationality of human behavior and the belief that the target behavior (in this case the target behavior is taxpayer compliance) is under the control of individual consciousness. in addition, in his book, widodo et al., (2018: 40) explain that the reasons for someone to do tax avoidance come from internal and external factors. from the internal side, the individual is more based on awareness to carry out his tax obligations. based on this description, the authors expect and expect that tax compliance will be more strongly affected by the level of income if it is mediated by the taxpayer's awareness. however, based on the research results, awareness cannot be a mediating variable for the tax sanction variable in influencing the level of taxpayer compliance. based on the findings of this study, it is concluded that even though taxpayers have a good income level and are aware of the importance of taxes for national development, a conscious attitude as an effect of good economic conditions does not encourage taxpayers to be obedient. most taxpayers obey or fulfill their tax obligations because of the needs and demands of the work that require them to fulfill their tax obligation. conclusion based on the results of hypothesis testing and discussion of the research previously described, it can be concluded as follows: 1. tax sanctions do not have a significant effect on taxpayer compliance. this means that the existence of tax sanctions which are expected to control the behavior of taxpayers so that they are always obedient to tax laws does not have a significant effect. this condition is due to the fact that the tax sanctions imposed by the government do not have a direct effect on violators of tax regulations. 2. the level of income has a significant effect on taxpayer compliance. this means that the higher the income level of the taxpayers will encourage them to behave more in compliance with tax regulations. this can be because taxpayers who have good financial conditions will find it easier to fulfill all tax obligations, compared to taxpayers who have lower income levels. 3. tax sanctions affect the awareness of taxpayers. this means that the tax sanctions imposed by the government can form an awareness of the taxpayers to be aware of all tax obligations that must be international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 55 fulfilled and understand the negative consequences in the form of administrative sanctions and criminal sanctions that will be accepted if the taxpayer takes tax avoidance. 4. the level of income affects the awareness of the taxpayer. the level of income has a role in shaping the attitude and behavior of taxpayers to decide whether to do tax avoidance or not. the higher the income level, the more secure the welfare of the taxpayer, so that the taxpayer will voluntarily and realize that all tax obligations must be fulfilled in a timely and precise amount. 5. taxpayer awareness 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(2018). the effect of income turnover, tax rates, and self-assessment systems on taxpayer compliance of micro, small and medium enterprises (umkm) in the city of tegal (a study on taxpayers of micro, small and medium enterprises registered at the pratama tax service office of tegal city). multiplier, 3(1), 11-29. 842 sharia principles in material law of the national banking legal system volume: 4 number: 3 page: 842 846 cik basir west jakarta religious court, indonesia corresponding author: cik basir e-mail: cikbasir01@gmail.com article history: received: 2023-03-09 revised: 2023-04-23 accepted: 2023-05-17 abstract: the national banking legal system uses two operational principles: conventional and sharia. sharia banking was born and based on the islamic legal system. islamic banks in indonesia have only been operating for about 25 years. it is still relatively new compared to conventional banks, which have been used for over a century. various regulations were made to support the development of islamic banks. this paper will examine the scope of the national banking legal system and the implementation of sharia principles in the material law of the national banking legal system. from the results of the study, it was concluded that: (1) the legal system of islamic banking in indonesia consists of three components of the legal system, namely legal substance (material law and formal law), structure, in the form of institutions that support islamic banking, and culture, both corporate cultures, as well as the culture of society. it follows the elements of the legal system put forward by l. friedman. (2) the implementation of sharia principles in material law within the scope of the national banking legal system has been embodied in laws and regulations in the banking sector, which contain sharia principles. hierarchically starting from the constitution, namely the 1945 constitution, government regulations, financial services authority regulations, national economic law compilation and dsn-mui fatwas. however, in several regulatory matters (material law), islamic banking is still the same as conventional banks. keywords: environmental management, sustainability, accountability, institutional barriers, food and beverage. cite this as: basir, c. (2023). “sharia principles in material law of the national banking legal system” international journal of environmental, sustainability & social science, 4 (3), 842 846. introduction banking is an essential element in the development of a country. this role is manifested in the function of banks as financial intermediary institutions, namely collecting funds from the public in the form of savings and channeling them to the public in the form of credit or other forms in the context of improving the people's standard of living (article 1 point 2 of law no. 10 of 1998). the function of banks as financial intermediary institutions is crucial for the success or failure of community economic development. in this case, a bank's existence is very dependent on the existence of the public trust. the principle of trust is the spirit of banking activities (khatibul umam, 2011) banking policy in indonesia since 1992 has been based on the provisions of law number 7 of 1992 concerning banking, which was later strengthened by law number 10 of 1998 concerning amendments to law number 7 of 1992 concerning banking adhering to a dual banking system. the dual banking system means implementing two banking systems (conventional and sharia side by mailto:cikbasir01@gmail.com 843 side) whose implementation is regulated by various laws and regulations (abdul ghofur anshori, 2007, p. 33). in law number 10 of 1998, based on operational principles, banks are divided into two: conventional banks, which are based on the principle of interest and banks based on sharia princi8ples or what are then commonly known as islamic banks. islamic banks consist of islamic commercial banks and islamic people's financing banks. islamic banking grows and is developed as an alternative to conventional banking practices. criticism of conventional banks by the concept of islamic banking is not rejecting banks in their function as financial intermediaries, but in their other characteristics, for example, there are still elements of usury, gambling (maysir), uncertainty (gharar), and bhatil (khatibul general, 2011, p. 2). islamic banking is an institution that provides banking services based on sharia principles. sharia principles are islamic legal principles in banking activities based on fatwas issued by institutions with authority to issue fatwas in sharia (article 1 point 12 of law no. 21 of 2008). this principle replaces the principle of interest contained in the conventional banking system. referring to law number 21 of 2008 concerning islamic banking, it can be concluded that what is meant by the institution that has the authority to issue fatwas is the national sharia councilindonesian ulema council. based on this provision, what are sharia principles and their implementation in banking practices related to pillars and conditions guided by various fatwas issued by the national sharia council of the indonesian ulema council (dsn-mui) related to sharia banking (abdul ghofur anshori, 2010, p. 37). the legal consequence of using sharia principles in banking operations is that sharia banking products are more varied than conventional banking products. whereas conventional banking products, especially fundraising and channeling funds, are only based on the interest system as a form of achievement and an interpretation of the use of funds, islamic banking is based on traditional islamic contracts whose existence is very dependent on the real needs of customers. according to m. syafi'i antonio (2001: 83), sharia principles consist of: (1) the principle of deposit or savings (depository/al-wadi'ah); (2) the principle of profit sharing; (3) the principle of buying and selling (sale and purchase); (4) the principle of leasing (operational lease and financial lease); and (5) service principle (fee-based service). this opinion is in line with sharia principles in article 1 number 13 of law number 10 of 1998 that sharia principles are agreements based on islamic law between banks and other parties for depositing funds and/or financing business activities or other activities declared following sharia principles, among others, financing based on the principle of profit sharing (mudharabah), financing based on the principle of equity participation (musyarakah), the principle of buying and selling goods by making a profit (murabaha), or financing of capital goods based on the principle of the pure lease without choice (ijarah), or the option of transferring ownership of goods rented from the bank by another party (ijawah waiqtina). it is vital to have a national sharia banking legal system to support the fulfillment of sharia principles, particularly in the products offered by sharia banking, to materialize and realize the sharia principles as indicated above. this research examines the problems identified as follows: (1) what is the scope of the national banking legal system? and (2) how is the implementation of sharia principles in the material law of the national banking legal system? methods the methodology employed in this article is a literature review. this entails conducting a comprehensive search of national and international literature to systematically gather and analyze existing research and publications relevant to a specific topic or research question. the process 844 involves identifying and collecting pertinent sources of information, critically evaluating their quality, and synthesizing their findings to draw meaningful conclusions about the state of knowledge on the subject. literature reviews are widely used in academic research and constitute a critical step in the research process. result and discussion implementation of sharia principles in the material law of the national banking legal system. in article 7 paragraph (1) of law no. 12 of 2012 concerning the formation of legislation, the legal hierarchy in indonesia is (a) the 1945 constitution of the republic of indonesia; (b) the decree of the people's consultative assembly; (c) laws/government regulations instead of laws; (d) government regulations; (e) presidential challenge; (f) provincial regulations; and (g) regency/city regional regulations. the laws and regulations at the top are those that are higher than those below them. therefore, the below laws and regulations may not conflict with those above them (explanation of article 7 paragraph (2) of law no. 12 of 2012 concerning formation of legislation). sharia banking in the constitution. from a constitutional or constitutional standpoint, the issue of sharia banking has gotten a place, especially from the preamble of the constitution that states that the unitary state of the republic of indonesia, which has people's sovereignty based on belief in one almighty god, must be accommodated in the life of the nation and statestate. constitutional support for inclusive sharia banking is contained in article 28 e: everyone can embrace religion and worship according to their religion. this article gives an order (imperative) to the state for all indonesian citizens to worship according to their respective religions and beliefs. for muslims, worship consists of mahdhah worship, namely ritual worship, and ghair mahdhah worship, namely social worship (muamalah). economic activities, including banking, must be carried out following the guidelines. thus, it must follow religious guidance. in conventional banking activities, there are elements of usury, gambling (maysir), uncertainty (gharar), and bhatil. for this reason, islamic banking was born to protect muslims in banking activities prohibited by religion following the mandate of article 28 e of the 1945 constitution. sharia banking in law. the operational legality of islamic banking started with law no. 7 of 1992. furthermore, law no. 10 of 1998 was changed to law no. 7 of 1992. however, in law no. 10 of 1998, the islamic banking arrangement still needs to be improved. law no. 10 of 1998 only vaguely indicates the uniqueness of a bank providing banking facilities based on profit sharing (sutan remy sjahdeini, 1999: 122)—therefore, law no. 21 of 2008 concerning islamic banking as the legality of islamic banking in indonesia. according to article 1 number 1 of law no. 21 of 2008 concerning islamic banking, islamic banking is: "everything related to islamic banks and islamic business units, including institutions, business activities, and methods and processes in carrying out their business activities. concerning the above understanding, it is not enough about banking operations to only refer to the banking law and sharia banking law because islamic banks' activities, methods, and processes in carrying out their business activities must refer to relevant laws. there are many laws and regulations related to islamic banking, especially in material law, including: the civil code, law no. 40 of 2007 concerning limited liability companies, and law no. 21 of 2011 concerning the financial services authority—laws relating to mortgage rights, fiduciary, taxation, bankruptcy, notary positions, and others. regarding the substance of these regulations, some have been adapted to sharia principles; some have not. sharia banking in government regulations. according to zubairi hasan (2009: 20-21), there are at least 4 (four) government regulations that regulate islamic banking, namely first, pp no. 70 of 1992 concerning commercial banks, which has been amended by pp no. 38 of 1998 845 concerning amendments to pp no. 70 of 1992. second, pp no. 71 of 1992 concerning bpr. third, pp no. 72 of 1992 concerning banks based on profit sharing principles. fourth, the last pp which discusses islamic banking is pp no. 30 of 1999 concerning the repeal of pp no. 70 of 1992 concerning commercial banks as amended several times, most recently by pp no. 73 of 1998, pp no. 71 of 1992 concerning bpr, and pp no. 72 of 1992 concerning banks based on profit sharing principles. the reason for the existence of this pp is that with the enactment of law no. 10 of 1998 concerning banking, the implementing provisions concerning commercial banks and rural banks, including those implementing the principle of profit sharing, become the authority of bank indonesia, not the government. however, the pp revoked earlier remains valid if it does not conflict with the law and is not revoked or renewed. financial services authority regulations. until now, the ojk has issued various regulations relating to islamic banks. with the transfer of regulatory and supervisory duties from bank indonesia to ojk, especially those held for sharia banks and uus, the position of ojk regulations becomes essential. fatwa of the national sharia council-indonesian ulema council (dsn-mui). in the study of ushul fiqh, the position of a fatwa is only binding for those who ask for a fatwa and those who give a fatwa. however, in this context (dsn-mui fatwa), this theory cannot be entirely accepted because the current fatwa's context, nature and character have developed and are different from the classical fatwa. the old theory of the current fatwa has developed and differs from the classic fatwa. the old theory of fatwas must be reformed and updated following developments and the process of forming fatwas. dsn-mui is an institution that officially has the authority to establish sharia economic fatwas. in islamic banking, fatwas issued by the dsn-mui have legally binding force for islamic banks and customers because this authority is stipulated by law no. 21 of 2008 concerning islamic banking (article 1 number 12 of law no. 21 of 2008). the current dsn sharia economic fatwa is not only binding for practitioners of sharia economic institutions but also for the indonesian islamic community. conclusion from the above study, it can be concluded as follows: (1) the legal system of islamic banking in indonesia consists of three components of the legal system, namely legal substance (material law and formal law), structure, in the form of institutions that support islamic banking, and culture. , both corporate culture and community culture. it follows the elements of the legal system put forward by l. friedman. (2) the implementation of sharia principles in material law within the scope of the national banking legal system has been embodied in several laws and regulations in the banking sector, which contain sharia principles. hierarchically starting from the constitution, namely the 1945 constitution, laws, government regulations, financial services authority regulations, national economic law compilation and dsn-mui fatwas. however, there are still some regulations that still need to be adjusted to sharia principles. based on the conclusions above, it is suggested (1) for the sake of implementing sharia principles in the national banking legal system, the three components of the legal system must work with each other so that a national banking legal system that contains sharia principles can be realized; (2) there needs to be socialization to the general public regarding the advantages of islamic banking and islamic banking products on a more massive basis. 846 references adam, p. (2013). analisis fatwa dewan sayriah nasional-majelis ulama indonesia (dsn-mui) nomor 14 tahun 2000 tentang uang muka dalam murabahah. bandung: skripsi universitas islam negeri sunan gunung djati bandung. anshori, a. g. (2010). pembentukan bank syariah melalui akuisi dan konversi (pendekatan hukum positif dan hukum islam). yogyakarta: uii press. antoni, m syafe’i,( 2001). bank syariah: teori ke praktik. jakarta: gena insani press. friedman, m. l. (1984). the legal system: a social science perspective. new york: russell sage foundation. hasan, z. (2009). undang-undang perbankan syariah. jakarta: rajawali press. imaniyati, n. s. (2013). perbankan syariah dalam perspektif hukum ekonomi. bandung: mandar maju. nafis, m cholil, (2011). teori hukum ekonomi syariah. jakarta: ui press. umam, k. (2011). legislasi fikih ekonomi dan penerapannya dalam produk perbankan syariah di indonesia. yogyakarta: bpef. umam, k. (2016). perbankan syariah: dasar-dasar dan dinamioka perkembangannya di indonesia. jakarta: pt rajawali press. undang-undang nomor 12 tahun 2011 tentang pembentukan peraturan perundang-undangan. undang-undang nomor 21 tahun 2008 tentang perbankan syariah. undang-undang nomor 21 tahun 2011 tentang otoritas jasa keuangan. uud 1945 setelah amandemen keempat undang-undang nomor 10 tahun 1998 tentang perubahan uu no 7 tahun 1992 tentang perbankan. 570 the influence of work behavior and competence on performance through job satisfaction in permanent education workers non pns faculty of engineering brawijaya university malang volume: 4 number: 2 page: 570 584 ratna sri hartatik1, ernani hadiyati2, gunadi gunadi3 1magister program, gajayana university, malang, indonesia 2,3lecturer at gajayana university, malang, indonesia corresponding author: ratna sri hartatik e-mail: nana_psik12@ub.ac.id article history: received: 2022-01-18 revised: 2023-02-24 accepted: 2023-03-17 abstract: implementing higher education for tertiary institutions involves all existing elements to achieve the quality of higher education internal services. one of the essential components in the management of the tertiary education system is the academic community, which has a scientific tradition and academic culture. the academic community in a tertiary institution consists of teaching staff (lecturers), students, education staff and stakeholders, where each has different main tasks and functions to improve the quality of tertiary services. this study aims to examine and analyze the influence of work behavior, competence and job satisfaction on the performance of non-civil servant (non-pns) permanent education staff at the faculty of engineering, university of brawijaya malang. this study uses qualitative data types from primary data, namely, 70 employees as respondents. the data analysis method used in this study is partial least squares (pls) with a new structural equation modeling (sem) approach, which can predict the relationship between the dependent and independent variables. the results of this study provide information that there is a positive and significant influence between behavior and competence on performance. this study also provides information that there is a positive and significant influence between behavior and competence on job satisfaction. in addition, the job satisfaction of non-pns permanent staff of ft ub malang has a positive and significant effect on performance as well as a positive and significant effect on work behavior and competence of non-pns permanent education staff on performance through job satisfaction. keywords: work behavior, competence, job satisfaction and performance. cite this as: hartatik, r., hadiyati, e., gunadi. (2023). “the influence of work behavior and competence on performance through job satisfaction in permanent education workers non pns faculty of engineering brawijaya university malang” international journal of environmental, sustainability, and social science, 4 (2), 570 584. introduction academic staff is an element of planners, thinkers and movers in a tertiary institution who work together to achieve tertiary goals. according to law no. 20 of 2003, in implementing the tri dharma of higher education, educational staff have an important role, namely the management of learning administration for students and teaching staff in a tertiary institution. the role of academic staff in administrative management at tertiary institutions must be distinct from the current development of information technology. these two things go hand in hand with educational administration, research and community service. the performance of educational staff at a tertiary institution is a real behavior displayed by each academic staff as work performance in accordance with their role. performance is a quality component of human resources that must be continually improved since good knowledge, skills, and attitudes will foster a positive educational environment and high service standards. mailto:nana_psik12@ub.ac.id 571 therefore, it is necessary to strengthen the quality and quantity of existing education staff to create a good performance that can compete in the world of work. based on the regulation of the chancellor of brawijaya university number 25 of 2020 concerning organizational structure and work procedures, the faculty of engineering, universitas brawijaya malang, hereinafter abbreviated as ft ub malang, is a part of the higher education institution under universitas brawijaya which has an organizational structure with support from human resources. academic staff at the faculty of engineering universitas brawijaya are divided into 9 sections, namely the dean, department of civil engineering, mechanical engineering, water engineering, electrical engineering, architecture, regional & city planning, industrial engineering, and chemical engineering, which play an essential role in each section. especially in each department, where each department consists of many students and lecturers, it is necessary to strengthen the quality and quantity of existing education staff to create a good performance. pns, non-pns academic staff and employees appointed by the chancellor who has administrative functions are in charge of managing work related to administrative and operational services in education and offices. in contrast, those who have functioned as functional staff, namely educational laboratory institutions, are tasked with managing and providing educational services in educational laboratories. based on rector regulation no. 31 of 2021, article 63, performance appraisal for ub's permanent staff, both civil servants and non-pns, is regulated in accordance with statutory regulations. in this case, performance evaluation refers to government regulation number 30 of 2019. the existence of non-pns academic staff at the faculty of engineering, universitas brawijaya, greatly influences the smooth running of the existing information system because the tasks carried out are more than just supporting. however, the main tasks and functions have a value of responsibility. therefore, competence and expertise in order to improve services in tertiary institutions are very important. in improving services to lecturers, academic staff, students and stakeholders, universitas brawijaya has many information systems collected in one gate. in this case, the competence of education staff must master information technology supported by skills and knowledge of technology. judging from the many existing information systems in ub, it is expected that educational staff will be able to carry out their duties as academic staff based on existing competencies. therefore, the competence of each educational staff is essential in carrying out their duties. in addition to work behavior and competence of academic staff, job satisfaction is essential to study to improve performance. in ft ub, the average education staff is young. there is a tendency that young people, namely the age range of 31 to 40 years, to be more satisfied at work due to a high level of productivity so that they can complete work targets quickly. widakdo (2021) in his research stated that age and education level had a positive and significant effect on performance. apart from age, in ft ub, there are differences in compensation policies between pns employees and non-pns permanent employees. in addition to competence, work behavior and job satisfaction, performance is also to achieve organizational goals. the importance of human resources in companies or institutions is a fact that cannot be denied. any greatness owned by the agency will only be meaningful with human resources who can manage it properly. professional and qualified human resources are the primary key to achieving the progress and prosperity of a nation. hr is one of the elements responsible for government organizations, be it planners, implementers, movers, or supervisors. therefore, in carrying out their main tasks and functions, employees are required to improve their services in quality and quantity. professional and quality. a government organization must always try to improve employee performance to produce professional and quality human resources. it is known that there are still many e-complaints that are entered on the website of the faculty of engineering, universitas brawijaya. it indicates the dissatisfaction of external parties with the 572 performance of the services provided. the many e-complaints that exist illustrate the decline in academic staff performance. this decline in performance is possible due to a mismatch between the level of ability possessed by educational staff, and the development of needs and the dynamics of the problems faced are increasingly complex and competitive. all complaints in every scope of existing complaints are a form of dissatisfaction with the services provided. seeing the percentage of complaints on e-complaints shows that the service is still not going well, so it needs to be repaired, one of which is related to human resource management, namely non-pns education staff as one of the drivers of service administration in the education sector. from the phenomena described above, the researchers aim to investigate further the variables of work behavior, competency, job satisfaction and performance. methods this research was carried out from june to july 2022 at ft ub malang. the number of samples used was 70 non-pns academic staff. this type of research is causality research, meaning research that aims to know the effect on variables. this research method uses a survey, in which questionnaires are distributed to obtain answers to research questions online. the data obtained were processed with tools using microsoft excel computer software and structured equation model (sem) analysis using the partial least square (pls) approach. sem-pls is an analytical method that is not based on many assumptions. the data used in sem-pls does not have to be normally distributed. multivariate/indicators (scale, ordinal, interval, ratio) can be used for samples using the sem-pls approach. besides that, sem-pls does not require large samples (ghazali, 2015). the components in sem-pls consist of a structural model (inner model) and a measurement model (outer model). research conceptual framework. the performance of educational staff at a tertiary institution is a real behavior displayed by each academic staff as work performance in accordance with their role. performance is a quality attribute of human resources that must be consistently improved since having good knowledge, skills, and attitudes will foster a positive and healthy learning environment and have high service standards. mafra's research, nisa' ulul (2016), proves that work behavior affects performance. higher education currently relies heavily on information technology to support the educational process. this information system can support human resource management and work activities to be integrated to achieve organizational goals. information technology functions to support the performance of education staff, which includes: information function, communication function, data storage function, and learning function. his research by amar, h. & fikri, z. (2020) proves that competency affects performance. from the formation of work behavior and competence in each employee, a feeling or sense of work will be formed, resulting in a feeling of satisfaction or dissatisfaction with employees at work. employee satisfaction at work is essential in carrying out work because job satisfaction is a feeling of pleasure in carrying out work. after all, what is expected is in accordance with reality. job satisfaction is a positive attitude shown by employees towards their work so that employees can work happily without feeling burdened with the work and provide optimal results for the company. design. based on the explanation above, the conceptual framework of the research can be described as follows. 573 source: author figure 1. conceptual framework result and discussion descriptive data. research conducted on non-pns permanent education staff at ft ub malang involved 70 respondents. the following table 2 relates to the demographics of the respondents dominated by: table 1. the highest domination of respondent demographics no category criteria percentage total respondent 1 working period 11 to 20 years 67% 47 2 class iii/b 56% 39 3 age 31 40 years old 74% 52 4 last education level bachelor’s degree 54% 38 5 sex women 64% 45 source: data processed 2022 validity test. the validity test is a test to determine whether each statement item is valid or not used in the questionnaire. the item is declared valid if the r count item value exceeds the r table value. the test was carried out using the pearson correlation test with the following results after distributing a questionnaire to 30 respondents: table 2. validity test results variable r count r table desc. work behavior (x1) service orientation x1.1 0.847 0.361 valid x1.2 0.858 0.361 valid commitment x1.3 0.827 0.361 valid x1.4 0.814 0.361 valid x1.5 0.845 0.361 valid x1.6 0.900 0.361 valid work behavior (x1) competence (x2) job satisfaction (y1) performance (y2) h3 h 4 h1 h2 h5 h6 h7 574 x1.7 0.863 0.361 valid work initiative x1.8 0.834 0.361 valid x1.9 0.885 0.361 valid x1.10 0.780 0.361 valid team work x1.11 0.871 0.361 valid x1.12 0.848 0.361 valid x1.13 0.825 0.361 valid x1.14 0.839 0.361 valid x1.15 0.834 0.361 valid leadership x1.16 0.538 0.361 valid x1.17 0.656 0.361 valid x1.18 0.667 0.361 valid x1.19 0.546 0.361 valid competency (x2) knowledge x2.1 0.863 0.361 valid x2.2 0.857 0.361 valid skill x2.3 0.889 0.361 valid x2.4 0.839 0.361 valid attitude x2.5 0.889 0.361 valid x2.6 0.824 0.361 valid x2.7 0.870 0.361 valid x2.8 0.783 0.361 valid work satisfaction (y1) productivity y1.1 0.845 0.361 valid y1.2 0.875 0.361 valid work level y1.3 0.851 0.361 valid y1.4 0.758 0.361 valid y1.5 0.853 0.361 valid corporation organization size y1.6 0.882 0.361 valid y1.7 0.869 0.361 valid y1.8 0.889 0.361 valid performance (y2) quality y2.1 0.912 0.361 valid y2.2 0.890 0.361 valid y2.3 0.891 0.361 valid quantity y2.4 0.789 0.361 valid y2.5 0.722 0.361 valid y2.6 0.829 0.361 valid on-time y2.7 0.863 0.361 valid y2.8 0.900 0.361 valid y2.9 0.878 0.361 valid y2.10 0.877 0.361 valid cost y2.11 0.862 0.361 valid y2.12 0.890 0.361 valid 575 source: data processed 2022 the results of the validity test with the pearson correlation to the work behavior questionnaire (x1), competency (x2), job satisfaction (y1), and performance (y2) show that all of these items are valid, provided that the value of r count is more than r table (r hit > r table) so that all of these items can be used in research. reliability test. the reliability test is a test to determine whether all statement items used in the questionnaire are reliable. the item is declared valid if the r count item value exceeds the r table value. tests were carried out using the cronbach alpha test with the following results. table 3. reliability test results no variable total item cronbach alpha value limit desc. 1 work behavior (x1) 19 0.979 0.600 reliable 2 competency (x2) 8 0.946 0.600 reliable 3 job satisfaction (y1) 8 0.945 0.600 reliable 4 performance (y2) 12 0.967 0.600 reliable source: data processed 2022 the results of the reliability test with cronbach alpha on the work behavior questionnaire (x1), competency (x2), job satisfaction (y1), and performance (y2) showed that all of these items were reliable, provided that the cronbach alpha value was more than 0.600 so that all of these items can be used in research. description of respondents' answers to research variables. this research consists of four variables, namely work behavior (x1), competence (x2), job satisfaction (y1), and performance (y2). the answer choices consist of 5 choices with a value between 1 to 5, or the answer choices strongly disagree to the answer choices strongly agree. the description of each variable is explained with a frequency distribution table obtained from the score tabulation of the respondents' answers. the results of the descriptive analysis are the frequency and percentage of answers, as well as the average (mean) value of each item in the measurement statement for each variable. table 4. variable description no variable mean sd min max description 1 work behavior 3.354 0.962 1 5 fair 2 competency 3.327 0.905 1 5 fair 3 job satisfaction 3.332 0.910 2 5 fair 4 performance 3.296 0.933 1 5 fair source: data processed 2022 the description of work behavior consisting of 5 indicators with a total of 19 statements obtained an average variable of 3.354 with a standard deviation of 0.962. the lowest answer score given by the respondent is a score of 1, and the highest answer score is a score of 5. these results indicate that the respondent's perception of work behavior is in the sufficient category. the average answer is from 5 indicators. the lowest is on the service orientation indicator with the spirit of helping others, both internal and external. the competency description consisting of 3 indicators with a total of 8 statements obtained an average variable of 3.327 with a standard deviation of 0.905. the lowest answer score given by the respondent is a score of 1, and the highest answer score is a score of 5. these results indicate that the respondent's perception of competence is in the sufficient category. the average answer is 576 from 3 indicators. the lowest is on the knowledge indicator with work items according to field competence. the description of job satisfaction consisting of 3 indicators with a total of 8 statements obtained an average variable of 3.332 with a standard deviation of 0.910. the lowest answer score given by the respondent is a score of 2, and the highest answer score is a score of 5. these results indicate that the respondent's perception of job satisfaction is sufficient. the average answer is from 3 indicators. the lowest is on the age indicator, with items giving good ideas at work. the performance description consisting of 4 indicators with a total of 12 statements obtained an average variable of 3.296 with a standard deviation of 0.933. the lowest answer score given by the respondent is a score of 1, and the highest answer score is a score of 5. these results indicate that the respondent's perception of performance is in the sufficient category. the average answer is from 4 indicators. the lowest is on the on-time indicator, with items carrying out work without delaying time. analysis results. structural equation modeling (sem) is a method used to cover the weaknesses in the regression method. data management in this study will use smartpls 3.2.9 software. analysis of the results of the study using the partial least square (pls) test was carried out to examine the influence of work behavior (x1), competence (x2), job satisfaction (y1), and performance (y2) among the variables. outer model test results. the outer model analysis is carried out to ensure that the measurement used is feasible to be used as a measurement (valid and reliable). this model analysis specifies the relationship between latent variables and their indicators. the results of testing the outer model include convergent validity, discriminant validity, and construct reliability. convergent validity test. convergent validity is an indicator assessed based on the correlation between the item score/component score and the construct score, which can be seen from the standardized loading factor, which describes the magnitude of the correlation between each measurement item (indicator) and the construct. an individual reflexive measure is considered high if it correlates > 0.7 with the construct you want to measure. according to chin, quoted by imam ghozali, an outer loading value between 0.5 0.6 is considered sufficient. table 5. convergent validity test results no indicator loading factor t count p desc. work behavior (x1) 1 service orientation 0.880 29.957 0.000 valid 2 commitment 0.905 44.923 0.000 valid 3 work initiative 0.898 38.005 0.000 valid 4 team work 0.915 44.816 0.000 valid 5 leadership 0.886 35.814 0.000 valid competency (x2) 1 knowledge 0.929 51.299 0.000 valid 2 skill 0.902 42.030 0.000 valid 3 attitude 0.896 29.591 0.000 valid job satisfaction (y1) 1 productivity 0.913 48.162 0.000 valid 2 working level 0.888 31.502 0.000 valid 3 corporation organization size 0.937 72.377 0.000 valid performance (y2) 1 quality 0.905 40.895 0.000 valid 2 quantity 0.889 30.276 0.000 valid 3 on-time 0.911 43.731 0.000 valid 4 cost 0.879 28.958 0.000 valid source: processed research data (2022) 577 the results of the convergent validity test on work behavior (x1), competence (x2), job satisfaction (y1), and performance (y2) with the reflective measurement model obtained a factor loading value of an indicator of more than 0.700 so that the indicator of the variable has met convergent validity. table 6. ave test results no variable ave value limit desc. 1 work behavior (x1) 0.804 0.500 fulfilled 2 competency (x2) 0.827 0.500 fulfilled 3 job satisfaction (y1) 0.833 0.500 fulfilled 4 performance (y2) 0.803 0.500 fulfilled source: processed research data (2022) the results of the construct validity test using the average variance extracted value obtained that the test results met the test criteria of more than 0.50 so that each variable of work behavior (x1), competency (x2), job satisfaction (y1), and performance (y2) has fulfilled the validity construct. discriminant validity test. discriminant validity is a measurement model with reflexive indicators assessed based on cross-loading measurements with constructs. if the construct's correlation with the measurement items is more significant than the size of the other constructs, then it shows that their block size is better than the other blocks. meanwhile, another method to assess discriminant validity is by comparing the square root value of the average variance extracted (ave). table 7. discriminant validity test results using cross loading no indicator x1 x2 y1 y2 desc. work behavior (x1) 1 service orientation 0.880 0.750 0.734 0.737 fulfilled 2 commitment 0.905 0.801 0.759 0.835 fulfilled 3 work initiative 0.898 0.810 0.792 0.764 fulfilled 4 teamwork 0.915 0.836 0.775 0.808 fulfilled 5 leadership 0.886 0.833 0.810 0.814 fulfilled competency (x2) 1 knowledge 0.815 0.929 0.759 0.794 fulfilled 2 skill 0.798 0.902 0.799 0.782 fulfilled 3 attitude 0.841 0.896 0.764 0.814 fulfilled job satisfaction (y1) 1 productivity 0.798 0.806 0.913 0.822 fulfilled 2 work level 0.750 0.713 0.888 0.741 fulfilled 3 corporation organization size 0.815 0.808 0.937 0.834 fulfilled performance (y2) 1 quality 0.752 0.787 0.805 0.905 fulfilled 2 quantity 0.807 0.825 0.789 0.889 fulfilled 3 on-time 0.819 0.812 0.808 0.911 fulfilled 4 cost 0.787 0.713 0.739 0.879 fulfilled source: processed research data (2022) the results of the discriminant validity test using the cross-loading value obtained the loading factor in the column of each variable (bold) is the highest value compared to the cross-loading value of other variables so that the indicators of each variable work behavior (x1), competence (x2), job satisfaction (y1), and performance (y2) have met discriminant validity. table 8. discriminant validity test results using the fornell-larcker criterion no variable x1 x2 y1 y2 desc. 578 1 work behavior (x1) 0.897 0.800 0.864 0.884 fulfilled 2 competency (x2) 0.800 0.909 0.852 0.877 fulfilled 3 job satisfaction (y1) 0.864 0.852 0.913 0.877 fulfilled 4 performance (y2) 0.884 0.877 0.877 0.896 fulfilled source: processed research data (2022) the results of the discriminant validity test using the ave root value obtained the ave root value (bold) more significant than the correlation value between latent variables so that work behavior (x1), competency (x2), job satisfaction (y1), and performance (y2) has met discriminant validity. construct reliability test. composite reliability is an indicator to measure a construct that can be seen given the latent variable coefficients. internal consistency and cronbach's alpha are measurement techniques used to assess composite dependability. in these measurements, if the value achieved is > 0.70, the construct has high reliability. cronbach's alpha is a reliability test that is carried out to strengthen the results of composite reliability. a variable can be declared reliable if it has a cronbach's alpha value > 0.70. table 9. construct reliability test results no variable cronbach's alpha composite reliability value limit desc. 1 work behavior (x1) 0.939 0.954 0.700 fulfilled 2 competency (x2) 0.895 0.935 0.700 fulfilled 3 job satisfaction (y1) 0.899 0.937 0.700 fulfilled 4 performance (y2) 0.918 0.942 0.700 fulfilled source: processed research data (2022) the results of the reliability test using the composite reliability value and the cronbach alpha value obtained the value of the test results meeting the testing criteria of more than 0.70 so that each variable of work behavior (x1), competence (x2), job satisfaction (y1), and performance (y2) has meet construct reliability. inner model test results. inner model analysis is usually called (inner relations, structural model and substantive theory) which describes the relationship between latent variables based on substantive theory. the inner model analysis can be evaluated using r-square for the dependent construct. evaluating the inner model with pls (partial least square) begins by looking at the rsquare for each latent dependent variable. then the interpretation is the same as the interpretation of the regression. changes in the value of the r-square can be used to assess the effect of certain independent latent variables on the latent dependent variable and whether it has a substantive effect. the results of the inner model test include the value of the coefficient of determination (r-square). table 10. determination coefficient test results no independent variable dependent variable r square r square adjusted 1 work behavior (x1) job satisfaction (y1) 0.775 0.769 competency (x2) 2 work behavior (x1) performance (y2) 0.845 0.838 competency (x2) job satisfaction (y1) source: processed research data (2022) the results of the coefficient of determination of the influence between work behavior (x1) and competence (x2) on job satisfaction (y1) obtained an r square value of 0.775, which means that 579 the effect on job satisfaction (y1) can be explained by 77.5 percent by work behavior (x1) and competence (x2). in contrast, the rest is explained by other variables. the results of the coefficient of determination of the influence between work behavior (x1), competence (x2), and job satisfaction (y1) on performance (y2) obtained an r square value of 0.845, which means that the effect on performance (y2) can be explained by 84.5 percent by behavior work (x1), competency (x2), and job satisfaction (y1). in contrast, the rest is explained by other variables. research model development. based on testing the latent variable model in this study, it is grouped into two groups: exogenous and endogenous variables. exogenous variables are work behavior and competence, while endogenous variables are job satisfaction and performance. the model is said to be good if empirical data theoretically support the development of the hypothetical model. work behavior (x1), competence (x2), job satisfaction (y1), and performance (y2) have a positive relationship between variables. the work behavior variable (x1), as measured by the 5 indicators, shows that the cooperation indicator (x1.4) is the dominant indicator in forming work behavior variables with a loading factor value of 0.915. the competency variable (x2), as measured from the 3 indicators, shows that the knowledge indicator (x2.1) is the dominant indicator in forming competency variables with a loading factor value of 0.929. the job satisfaction variable (y1), as measured from 3 indicators, shows that the company organizational size indicator (y1.3) is the dominant indicator in forming the job satisfaction variable with a loading factor value of 0.937. the performance variable (y2), as measured from the 4 indicators, shows that the timely indicator (y2.3) is the dominant indicator in forming performance variables with a loading factor value of 0.911. hypothesis test. in testing, the hypothesis can be seen from the value of the t-statistics and the probability value. for hypothesis testing, namely by statistical values, for alpha 5%, the t-statistic value used is 1.960. so that the criteria for accepting or rejecting the hypothesis are that ha is accepted and h0 is rejected when the t-statistic is > 1.96. to reject/accept the hypothesis using probability, ha is accepted if the p-value <0.05. based on the empirical data used in this study, it is possible to test the proposed hypothesis. the following presents the results of hypothesis testing based on the path coefficient values and t-statistics / p-value. table 11. hypothesis test results no influence path coeff stdev t count p desc. 1 x1 -> y2 0.311 0.148 2.103 0.036 significant 2 x2 -> y2 0.287 0.141 2.042 0.042 significant 3 x1 -> y1 0.513 0.128 4.004 0.000 significant 4 x2 -> y1 0.390 0.135 2.883 0.004 significant 5 y1 -> y2 0.363 0.105 3.456 0.001 significant 6 x1 -> y1 -> y2 0.187 0.064 2.905 0.004 significant 7 x2 -> y1 -> y2 0.142 0.068 2.076 0.038 significant source: processed research data (2022) h1: work behavior (x1) affects performance (y2). the hypothesis of the influence of work behavior (x1) on performance (y2) obtained a path coefficient of 0.311 with a t-value of 2.103 and a significance value of 0.036. these results show that the t value is more than the t table (t count> 1.960). the significance value is less than 0.05 (sig < 0.05), so that work behavior (x1) has a positive and significant influence on performance (y2), meaning the higher the work behavior (x1) will effect, the higher the performance (y2). these results indicate that the hypothesis is proven correct. it shows that the work behavior of non-pns permanent education staff at ft ub malang significantly influences performance. work behavior is influenced by having a stake in supporting performance. for example, in work life, work behavior is an essential part. factors influencing work 580 behavior, according to notoatmodjo (2003:25), is the factor of people (individuals), namely factors that come from the person/individual himself. for example, education, age and years of service. from table 2, the age of non-pns permanent education staff is mostly young, namely 31 to 40 years. at this age, employee performance will increase. it is in line with the opinion of aprilyanti (2017), namely that age can be in a productive period having a higher productivity level when compared to workers who are old. hence, their physical condition becomes weak and limited in their activities. according to robbins (2008: 45), translated by molan (2010: 46), the relationship between performance and age is very closely related. the reason is the widespread belief that performance declines with increasing age. older employees are also considered less flexible and reject new technology. from the description above, work behavior influences the performance of non-pns permanent education staff at ft ub. this supports mafra's previous research, nisa' ulul (2016), which states that behavior significantly affects employee performance. h2: competence (x2) affects performance (y2). the hypothesis of the influence of competence (x2) on performance (y2) obtained a path coefficient of 0.287 with a t-value of 2.042 and a significance value of 0.042. these results show that the t value is more than t table (t count> 1.960). the significance value is less than 0.05 (sig < 0.05), so competency (x2) has a positive and significant effect on performance (y2), meaning that the higher competence (x2) will affect the higher performance (y2). these results indicate that the hypothesis is proven correct. it shows that the competence of non-pns permanent education staff at ft ub malang significantly influences performance. ahsan in mulyasa (2003: 38) argues that competence is defined as knowledge, skills and abilities that are controlled by someone who has become part of himself so that he can perform behaviors on him in terms of knowledge, attitude and treatment (cognitive, affective and psychomotor) properly, meaning that by having a good attitude that is owned by non-pns ft ub permanent education staff, it will support their performance in completing a job. from table 2, the non-pns permanent education staff, on average, have received education up to university (bachelor's degree), reaching 54%. it implies that someone with extensive knowledge and insight and highly educated reflects a high professional value at work. being someone who has knowledge is closely related to the spirit of seeking knowledge. therefore, with broad insight and experience will increase, the non-pns permanent staff of ft ub malang will be more skilled, and the ability to work will be better. from the description above, competence influences the performance of non-pns permanent education staff at ft ub. it supports previous research from putri, e. n., & ardiana, i. d. k. r. (2019), which states that competency affects employee performance. h3: work behavior (x1) influences job satisfaction (y1). the hypothesis of the influence of work behavior (x1) on job satisfaction (y1) obtained a path coefficient of 0.513 with a t-value of 4.004 and a significance value of 0.000. these results show that the t value is more than t table (t count> 1.960) and the significance value is less than 0.05 (sig < 0.05), so that work behavior (x1) has a positive and significant influence on job satisfaction (y1). higher work behavior (x1) will affect job satisfaction (y1). these results indicate that the hypothesis is proven correct. it shows that the work behavior of non-pns permanent education staff at ft ub malang significantly influences job satisfaction. gray (2002, pp. 401) in sumartik (2019, pp. 54) argued that men and women must know that gender differences can affect their work behavior. table 2 shows more female non-pns permanent education staff than men, reaching 64%, which is 45 employees. unnoticed by men and women, many words or behaviors considered normal by each gender can offend the feelings and self-esteem of the opposite sex. it, of course, can lead to conflict, affecting work behavior and disrupting a comfortable working atmosphere. gray (2002: 403) in sumartik (2019: 54), to create good work behavior, one must pay attention to male and female communication and feelings at work, set boundaries in each work behavior, and remind the differences that exist. in this case, the 581 work behavior between men and women is different. understanding work behavior according to gender requires full communication and understanding so that it does not result in conflict at work. from the description above, work behavior influences the job satisfaction of non-pns permanent education staff at ft ub. it supports previous research from bakri, m. and yadi, r. (2020), which states that work behavior has a significant effect on job satisfaction. h4: competency (x2) influences job satisfaction (y1). the hypothesis of the influence of competence (x2) on job satisfaction (y1) obtained a path coefficient of 0.390 with a t-value of 2.883 and a significance value of 0.004. these results show that the t value is more than t table (t count> 1.960). the significance value is less than 0.05 (sig < 0.05), so competency (x2) has a positive and significant effect on job satisfaction (y1), meaning the higher the competency (x2) will effect, the higher the job satisfaction (y1). these results indicate that the hypothesis is proven correct. it shows that the competence of non-pns permanent education staff at ft ub malang significantly influences job satisfaction. one of the factors influencing work behavior, according to notoadmodjo (2003:25), is the person factor (individual), namely the period of service. non-pns ft ub permanent education staff have an average working period of 11 to 20 years, which is 67%. the longer employees work in one agency, the more work behavior increases. in addition, the ability to work will be more skilled, so working more skillfully will result in better performance, and employees will feel satisfied at work. from the description above, competence influences the job satisfaction of non-pns permanent education staff at ft ub. it supports previous research from nugraha et al. (2022), which stated that competency influences job satisfaction. h5: job satisfaction (y1) affects performance (y2). the hypothesis of the effect of job satisfaction (y1) on performance (y2) obtained a path coefficient of 0.363 with a t-value of 3.456 and a significance value of 0.001. these results show that the t value is more than t table (t count> 1.960). the significance value is less than 0.05 (sig < 0.05), so job satisfaction (y1) has a positive and significant effect on performance (y2), meaning that higher job satisfaction (y1) will affect the higher performance (y2). these results indicate that the hypothesis is proven correct. it shows that the job satisfaction of non-pns permanent education staff at ft ub malang significantly affects performance. job satisfaction also affects a person's psychological condition. employees who do not get job satisfaction never reach psychological maturity and, in turn, will become frustrated. meanwhile, employees who get job satisfaction usually have better attendance and turnover records, are less active in union activities, and (sometimes) perform better at work than employees who do not get job satisfaction. therefore, job satisfaction has important meaning for both employees and companies or organizations, especially because it creates positive conditions in the work environment of an agency, according to robbins (2002: 181), one that is related to performance that determines or encourages job satisfaction, namely wages/salaries. salary is the main factor influencing employee satisfaction, so when agencies or organizations feel they have provided sufficient salaries, they feel that their employees are satisfied. table 2 shows that non-pns ub malang permanent education staff are already in class iii/b. the salary for class iii/b is already above the working minimum wage (umk) in malang city according to the decree of the governor of east java number 188/803/kpts/013/2021 concerning regency/city minimum wage in east java in 2022. the umk of malang city is rp. 2,994,143. apart from getting a salary, non-pns ft ub permanent education staff also receive incentives, meal allowance and other income regulated by the decision of the ub chancellor. from the description above, job satisfaction affects the performance of non-pns permanent education staff at ft ub. it is supported by previous research from sudiyanto, e. (2020), which states that job satisfaction significantly affects performance. h6: work behavior (x1) influences performance (y2) by mediating job satisfaction (y1). the hypothesis of the influence of work behavior (x1) on performance (y2) by mediating job satisfaction 582 (y1) obtained a path coefficient of 0.187 with a t-value of 2.905 and a significance value of 0.004. these results show that the t value is more than t table (t count> 1.960). the significance value is less than 0.05 (sig < 0.05), so that work behavior (x1) has a positive and significant effect on performance (y2) by mediation job satisfaction (y1), meaning that the higher work behavior (x1) will affect the higher job satisfaction (y1), which in turn will have an indirect effect on higher performance (y2). these results indicate that the hypothesis is proven correct. it shows that work behavior through job satisfaction of non-pns permanent education staff at ft ub malang significantly influences performance. work behavior has contributed to supporting performance. for example, in work life, work behavior is a significant part. in accordance with the explanation in hypothesis 1, that work behavior is influenced by the age factor notoadmodjo (2003: 25). when compared to the workforce who are older, the non-pns ft ub education employees who are young may be considered to be in the productive period and have a higher degree of productivity, causing the physical possession to weaken and become limited to activities. according to robbins (2008: 45), translated by molan (2010: 46), the relationship between performance and age is very closely related. the reason is the widespread belief that performance declines with increasing age. older employees are also considered less flexible and reject new technology. from the 5th hypothesis that one of the factors that can affect performance satisfaction is wages or salary (robbins (2002: 181), salary is the main factor affecting employee satisfaction, so when agencies or organizations feel they have provided sufficient salary, they feel that their employees are satisfied from this explanation, non-pns permanent education staff at ft ub at a young age will improve their performance supported by sufficient salaries which have exceeded the umk in 2022 malang city will feel satisfied, thereby increasing the enthusiasm of non-pns permanent education staff at ft ub the results of this study support previous research from sujarwo, a and wahjono (2017), which stated that there is a mediating effect of job satisfaction from the influence of innovative behavior on employee performance. h7: competency (x2) influences performance (y2) by mediating job satisfaction (y1). the hypothesis of the influence of competence (x2) on performance (y2) by mediating job satisfaction (y1) obtained a path coefficient of 0.142 with a t-value of 2.076 and a significance value of 0.038. these results show that the t value is more than t table (t count> 1.960). the significance value is less than 0.05 (sig < 0.05), so competency (x2) has a positive and significant effect on performance (y2) mediated by satisfaction work (y1), meaning that the higher competency (x2) will affect the higher job satisfaction (y1), which in turn will have an indirect effect on the higher the performance (y2). these results indicate that the hypothesis is proven correct. it shows that the competence of nonpns permanent education staff at ft ub malang significantly influences performance. ahsan in mulyasa (2003: 38) competence is defined as knowledge, skills and abilities that are mastered by someone who has become part of himself so that he can carry out behaviors on him in terms of knowledge, attitude and treatment well, meaning by having an attitude the good education staff of non-pns ft ub will support their performance in completing a job. according to the explanation in hypothesis 2, that competence is influenced by educational factors. education is an indicator that reflects a person's ability to complete a job (hasibuan, 2011: 45). in this study, the non-pns ft ub academic staff have received education up to university (bachelor's degree). it implies that someone who has broad knowledge and insight and is highly educated reflects a high value of professionalism at work. being someone who has knowledge is closely related to the spirit of seeking knowledge. therefore, with broad insight and experience, it will increase, permanent non-pns ft ub malang educational staff will be more skilled, and the ability to work will be better so that working more skillfully will result in better performance and employees will feel satisfied in their 583 work. work. the results of this study support previous research from umamy (2021), which stated that there is a mediating effect of job satisfaction from competence to employee performance. conclusion the work behavior of non-pns permanent staff of ft ub malang has a positive and significant effect on performance. the competence of non-pns permanent education staff of ft ub malang has a positive and significant effect on performance. the work behavior of non-pns permanent staff of ft ub malang has a positive and significant effect on job satisfaction. the competence of non-pns permanent education staff of ft ub malang has a positive and significant effect on job satisfaction. job satisfaction of non-pns permanent education staff of ft ub malang has a positive and significant effect on performance. the work behavior of non-pns permanent staff of ft ub malang has a positive and significant effect on performance through job satisfaction. the competence of nonpns permanent education staff of ft ub malang has a positive and significant effect on performance through job satisfaction. references amar, h. 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(2021). efek usia dan tingkat pendidikan terhadap kinerja tenaga bantu penyuluh pertanian. jurnal penyuluhan, 17 (01), 52-59. https://doi.org/10.25015/17202131614 https://doi.org/10.31851/jmwe.v17i1.4338 https://doi.org/10.18551/rjoas.2017-01.16 https://doi.org/10.21070/2019/978-602-5914-62-1 https://doi.org/10.31098/ijmesh.v4i2.513 https://doi.org/10.25015/17202131614 1137 coffee shop business performance as a deduction of motivation and innovation volume: 4 number: 4 page: 1137 1153 e. hartojo christantyo1, aldina shiratina2 1,2mercu buana university, indonesia corresponding author: e. hartojo christantyo e-mail: hartoyo.emmanuel@gmail.com article history: received: 2023-05-10 revised: 2023-06-15 accepted: 2023-07-16 abstract: this study aims to analyze the performance of the coffee shop business and identify the factors that influence it and their relationship with the motivation and innovation of coffee shop workers during the covid-19 pandemic. this research is directed to determine the relationship between variables that have an influence on business performance and competitiveness as an indicator of marketing carried out by coffee shops which are included in the micro, small and medium enterprises (msmes) to maintain and improve their business performance, through motivation and innovation through mediation. competitiveness based on descriptions and previous studies. the population of this non-franchise coffee shop study is estimated at 150 coffee shops. hence, the researchers used the google form to determine a random sample of 103 coffee shops in the tangerang and south tangerang areas. the data analysis method uses the structural equation model-partial least square (sem-pls). the study's results found that the motivation of msme coffee shop entrepreneurs during the covid-19 pandemic was not statistically significant either directly or indirectly. the study's results found that the motivation of msme coffee shop entrepreneurs during the covid-19 pandemic was not statistically significant either directly or indirectly. the study's results found that the motivation of msme coffee shop entrepreneurs during the covid-19 pandemic was not statistically significant either directly or indirectly. in contrast, the innovations made by coffee shop entrepreneurs proved to affect the business performance of their coffee shops significantly. the implications of this research are discussed in full in the article. keywords: innovation, motivation, competitiveness, business performance, msmes cite this as : christantyo, e. h., shiratina, a. (2023). “coffee shop business performance as deduction of motivation and innovation” journal of environmental, sustainability & social science, 4(4), 1137 – 1153. introduction as stated by the international coffee organization (ico) in its report in may 2021, regarding developments in the need or use of coffee worldwide, it has recorded a cagr (compound annual growth rate) 2017/2018/2020/2021 figure of 1%. usage in 2017/2018 was 161,377 thousand bags (1 bag is equivalent to 60 kg of coffee beans). moreover, usage in 2020/2021 is 166,346 thousand bags. moreover, in indonesia, the use of coffee beans during the same period has increased by 1.7%, to 4,750 bags in 2017/2018, an increase of 5,000 bags in 2020/2021. from the acquisition of records from the same institution (ico), it is noted that the use of coffee beans in indonesia is in the top 6 ranking as the country that uses the most coffee beans after russia. the same note shows that european union countries still record the most significant users of coffee beans globally, with more than 42.6 million bags of coffee beans. indonesia recorded income from coffee plantations in 2017 of 10.92 million bags, and this shows that coffee plantation income has decreased from 2016, which was 11.49 million bags. meanwhile, the largest producer of coffee beans is from coffee plantations in brazil, with an income of 52.73 million bags. 1138 lifestyle developments in terms of using coffee as a drink have been demonstrated by the increasing number of coffee shops or shops (adiwinata et al., 2021). these coffee shops are places that serve various drinks made from coffee beans and are equipped with other drinks that are not derived from alcohol, with a relaxed, comfortable coffee shop atmosphere setting, ready-to-drink drinks served, and some are complemented by musical accompaniment. either through a music player or live music performances, some provide entertainment through television or reading materials. these coffee shops also arrange the inside of the shop in a distinctive style coupled with friendly service, and some also provide wireless internet network connections (herlyana, 2012). the lifestyle in terms of drinking coffee bean-based drinks for coffee drinkers or connoisseurs from indonesia has developed for a long time, and this has made it an opportunity to create business opportunities for the use of coffee beans as a whole, starting from increasing coffee bean income to its direct use by drink connoisseurs. coffee in coffee shops. toffin's research, a company that provides business equipment for hotels, restaurants, and cafes, published through mix mar-comm magazine, stated that the number of coffee shops in indonesia until august 2019 has been recorded at more than 2,950. coffee shops, both modern and traditional. this achievement shows that the number has almost tripled, namely an increase of 1,950 coffee shops during observations from 2016, of which there were still 1,000 coffee shops (toffin, 2020). it is estimated that the exact number of coffee shops is still greater than toffin's achievement; this is because the data collection for these coffee shops is limited to observing coffee shop outlets with chains and only obtaining data from major cities in indonesia, and it does not include coffee shops. independent coffee shops with both modern and traditional business models in various other regions (sugianto, 2019). it will create a challenge as well as an opportunity for entrepreneurs in the field of coffee bean-based beverages to follow the behavior or lifestyle of coffee connoisseurs who continue to experience growth and change (barokah et al., 2020). the current condition, namely the covid-19 pandemic, has caused the lifestyle of connoisseurs of coffee-based drinks also to experience changes due to the indonesian government's policy of maintaining the health of its population with a policy of large-scale social restrictions to break the chain of the spread of the covid-19 virus, and this has limited activities. together enjoy coffee-based drinks, as they developed before the covid-19 pandemic (sudarsono & rahman, 2020). along with research from vindegaard and benros (2020), the conditions of the covid-19 pandemic have also contributed to changes in the psychological attitude of a country's population with increased pressure and anxiety. it also changes consumer behavior in enjoying coffee-based drinks and their behavior in public places, such as restaurants and coffee shops. the following are the consequences for coffee shop entrepreneurs and their supply chains due to these changes. this study aims to measure the business performance of msme coffee shops and observe what factors influence the business performance of msme coffee shops and their relationship with the motivation and innovation of these coffee shop entrepreneurs during the covid-19 pandemic. also conveyed by research from aditya p and harimukti w (2020), the demand for coffeebased drinks will increase gradually until 2021, but income or production from coffee plantations is found to have decreased starting from 2018 and continuing until 2021. it will be a condition that needs to be considered, especially for micro, small, and medium enterprises (msmes) coffee shops that dominate indonesia's coffee shop business market. 1139 figure 1: consumption trend and coffee production growth meanwhile, in research from adiwinata et al. (2021), it was found that there were changes in residents' behavior during the pandemic, especially regarding enjoying coffee-based drinks. it was stated that there was a positive relationship between motivational factors and the lifestyle behavior of coffee connoisseurs. however, no significant positive relationship was found between perceived behavioral control and lifestyle or consumption behavior. the positive impact that can be used as a reference for coffee shop entrepreneurs is the tendency always to maintain the quality of their products and make discoveries or innovations in their coffee drink products to make them more varied, and also require innovation in how to market products through social media, exhibitions at events food festival events or provide marketing promotions. meanwhile, khoirunnisaa's research (mar 2022), which was reviewed in an article aired by detik-food with the topic "confide coffee shop owners turnover dropped 90% due to pandemic," reviewed that the existence of psbb (large-scale social restrictions) during the pandemic, made the shop -coffee shop fewer visitors. whereas previously, coffee shops had become a place to gather or socialize. this was also conveyed by a coffee shop entrepreneur, "setik kopi," mr. ag, who was forced to stop the dine-in service or eat on the spot at his coffee shop in the tangerang area, banten. as a result, sales of coffee-based drinks declined. before the pandemic, the coffee shop sold around 4,000 cups of coffee per month; during the pandemic, sales fell to 1,000 cups of coffee, down to 8090%. as a basis for the research, the researcher took references from several previous studies and conducted a pre-survey to determine the independent variables for 20 coffee shops as a representation of the coffee shop population in the tangerang and south tangerang areas, as follows: table 1: pre-survey results no obtained statement amount percentage 1 barista competence 3 15% 2 competitiveness with other stores 12 60% 3 employee motivation 10 50% 4 innovation of types and flavors of coffee drinks 16 80% 5 customer satisfaction as an indicator 8 40% 6 entrepreneurial orientation 3 15% 7 entrepreneur's commitment to business 4 20% 8 creativity sets the tone for the coffee shop 14 70% 1140 9 quality of both drinks and food 6 30% based on the pre-survey above, it is known that the things that influence the business performance of coffee shops that researchers examine are competitiveness factors (60%), as well as motivation (50%) which also includes entrepreneurial commitment and innovation (80%) which are it includes the creativity (70%) of the entrepreneur and employees of the coffee shop. some of the phenomena that the writer can summarize from the sources above are as follows: 1. the growth of coffee consumption in indonesia continues to increase, and indonesia, as a coffee exporting country, is the fourth largest coffee consumption country. there are also various variations of coffee in indonesia. 2. traditional coffee consumer behavior has received less scientific attention, especially in examining the impact of product quality, service innovation, price, and customer satisfaction. 3. in recent years, the impact of the covid-19 pandemic on the coffee industry sector has been felt, and this has caused a loss of customer loyalty and is also a threat to coffee shop industry entrepreneurs. 4. motivation, innovation, and competitiveness are essential factors in influencing the business performance of an msme coffee shop. formulation of the problem. based on the above phenomena and the literature study conducted, the authors would like to examine further how motivation and innovation influence competitiveness as a variable that mediates the business performance of coffee shops during the covid-19 pandemic. thus, the formulation of the research problem in the form of a question as follows: 1. how was the motivation of coffee shop msme entrepreneurs able to influence their business performance during the covid-19 pandemic? 2. how was the motivation of msme coffee shop entrepreneurs able to influence their competitiveness during the covid-19 pandemic? 3. how was the innovation of coffee shop msme entrepreneurs with their products and services during the covid-19 pandemic able to affect their business performance? 4. how did the innovation of coffee shop msme entrepreneurs with their products and services during the covid-19 pandemic affect their competitiveness? 5. how does competitiveness affect the business performance of the coffee shop msme entrepreneurs during the covid-19 pandemic? 6. how was the motivation of the coffee shop msme entrepreneurs able to influence their business performance through the competitiveness factor? 7. how was the innovation of coffee shop msme entrepreneurs able to influence their business performance through the factor of competitiveness? literature review, business performance theory study. in their research, zulkiffli and perera (2011) reveal that measuring a business or business performance is essential for academic reviews and organizational management practices. moreover, in general, a business unit's business or business performance can be defined as an operational capability to meet the goals of the shareholders of a business unit (smith & reece, 1999). it must also be assessed as a measure of the performance achievements of an organization. several studies have found a relationship between organizational behavior and its processes so that it influences the "bottom line" and vice versa (wall et al., 2004). an effort needed to examine the relationship between strategy and a business's 1141 performance has been carried out for more than 20 years to date. moreover, many studies divert their research objectives to these aspects. researchers have proven the importance of evaluating a corporate organization's business performance and management practices (dess & robinson, 1984; sapienza et al., 1988; mcgrath, 1995; song et al., 2005; gruber et al., 2010). it was also conveyed by the ambler team and flora kokkinaki (in business performance measurement: theory and practice, neely, 2002) that an effort to improve product and service quality and meet customer satisfaction which is constantly evolving with their needs and expectations will require continuous observation and response to deal with its changes. a successful marketing effort certainly requires observation of the effectiveness of marketing activity. efforts to allocate marketing resources will be based on the effectiveness of its marketing in the past and the experience of other marketers so that it has an impact on improving business or business performance. good performance measurement will also lead to better marketing practices. a business unit's direction and objectives depend on how it measures its progress towards the direction and objectives that have been set, and the impact or consequences of these measurements will tend to affect its business performance as well. a response derived from examples of a business unit's marketing and financial practices would relate to performance measurement practices and produce some significantly different results and is presented below. based on qualitative research, the performance measurement of a business is divided into six categories, namely: 1. financial categories, such as production volume, sales value, and profit, 2. category of market competition, whether relative or overall market competitors, such as a market share, share of voice, relative price, marketing area division, 3. consumer behavior categories, such as market penetration, number of product or service users, customer loyalty, advantages or disadvantages of product or service users, 4. intermediary consumer categories, such as the existence of awareness, attitude, satisfaction, commitment, intention to buy, or perceived quality, 5. categories of customers with direct sales, such as distribution, availability, customer benefits, customer satisfaction, service quality, 6. a category of innovation or invention in the case of a new product or service, the revenue it generates in addition to sales. marketing mix. the marketing mix in this study can be interpreted as a set of marketing tools used by a business unit, company, or organization to achieve company goals. the marketing mix includes product, price, promotion, and distribution, which will determine the level of success of a marketing effort (kotler & keller, 2007). 1. product. competition in a market will force companies to try to create an acceptable product or meet consumer needs and will continue to make discoveries or innovations to make a difference with competitors in competition in the same market. customers will have many choices of products or services. it will be careful in choosing and using them, determining a customer's purchasing decision by considering factors of need, product advantages, services, and price differences. the superiority of a product and service will be one of the determinants of the success of a new product or service as measured by the sales value of a product or service (tjiptono, 2007). 2. price. the price of a product or service will be a combination of a product and its services. the price that a customer will pay will include the services of the product that the seller will provide. in this case, a company will consider various things in determining the price of its product or service to achieve the goal of making the product. the purpose of making a product will be to increase the value of product sales and maintain or increase market share by maintaining the price level to get maximum profits (engel & blackwell, 2004). 1142 3. place. the place where a product or service is sold will determine the sale's success. the place where a product or service is sold relates to a potential market for a business unit. the selection of a place of business will be related to a company's decision that will have an impact for a long time, so it must be determined through a process of careful consideration by the stakeholders by choosing and determining a place that is responsive or potential to economic, demographic, cultural and competitive factors in the area the future (tjiptono, 2007). 4. promotion (promotion). a promotional effort is a form of marketing communication that includes all company activities to convey information on a product or service so that customers are willing to accept, consider and buy, and are loyal to the products and services offered (tjiptono, 2007). 5. people (people). people are customers who have a role or influence over other customers, namely the role of contractors, where they can easily interact directly with other customers in their decision to buy a product or service. the second role is the modifier, where the customer does not directly affect other customers but has sufficient opportunities for frequent contact, for example, a receptionist. the third role is influencers, who will influence a customer's buying decision but do not directly relate to other customers. the fourth role is isolated, where the customer will directly play a role but only sometimes in contact with other customers, for example, someone with the sales administration function of a company (lupiyoadi, 2001). 6. process (process). a process is needed because the primary goal of a marketing process is to identify customer needs. this process illustrates a marketing element that will coordinate in maintaining and guaranteeing the quality and consistency of a product or service provided to customers (lupiyoadi, 2001). 7. physical evidence. physical evidence proves that the company differentiates from competitors by making physically different and attractive forms to get new customers from its market (hurriyati, 2005). a marketer's thoughts will play a significant role in purchasing or using a product or service (murphy & dweck, 2016). based on a particular condition psychologically, the customer will try to fight a particular condition and need pressure and decide whether to take essential actions as a customer to suppress the negative psychological impact of his needs. in other matters, it is essential for marketers always to observe customer behavior, and it is also important to know that a customer is an individual or group who will choose, buy, or use their products and services and can share their experiences in order to fulfill their wants or needs (hutauruk, 2020). study of motivation theory. reviewed by maslow that human needs are arranged in various levels, which can be conveyed as follows (maslow, 1981 in hasibuan, 2006): 1. physiological needs are a need to maintain human life, which includes the need for food, drink, housing, air, and other needs, so there is a desire to fulfill these needs and will automatically stimulate a person to carry out business activities more actively. 2. safety and security needs are a level of need for freedom from various threats to feel safe and secure in carrying out your business activities. 3. affiliation or acceptance needs a social need, friendship, affiliation, interaction, love, and acceptance in association within a particular group or community. 4. esteem, or status needs, needs self-esteem and self-recognition from an environment because ideal personal pride will arise due to achievement, even though this will not always be the case. 5. self-actualization is a need for self-recognition by using one's abilities, skills, and personal potential to achieve a satisfactory business performance. 1143 the research conducted by mishra (1987) is based on and supports previous research conducted by sharma (1980), which has classified the factors that motivate a person into two types of factors as follows: internal factors include a. desire to do something new b. educational background c. background or work experience. external factors include: a. government assistance and support b. availability of labor and raw materials c. the encouragement of prominent businessmen d. promising a request for a product according to research from murthy et al. (1986), someone with a high achievement spirit can become a successful entrepreneur, and they are described as having several characteristics as follows: 1. someone ready to achieve something beyond his responsibility 2. they are someone who will calculate the risks of their business 3. someone who will face challenges to achieve goals 4. able to make detailed and complete planning to achieve goals and be ready to face the future 5. ready and able to accept measurable feedback 6. have a passion for seizing opportunities for the benefit of the company 7. able to show a positive attitude in doing his business even though the conditions are not good 8. willing to try new things 9. shows a capable personality 10. have an attitude that is ready to face uncertainty 11. always ready to move and start a business anywhere 12. an adventurous person. according to research conducted by shiratina et al. (2023), the motivational factor of a business unit will have a significant influence in bridging the entrepreneurial marketing factor on a business or business performance of the apparel entrepreneurs who are the object of the research. moreover, in this study, it was also observed that the motivational factor for trying also had a significant influence in bridging the marketing factor based on the relationship to the factor of show business. innovation theory study. according to business writer porter (2007), in the competitive business world, three strategic innovation approaches will potentially succeed in competition with other companies in an industrial market, namely as follows: overall cost advantage. lower costs relative to competitors will be the main thing in this essential strategic innovation covering the whole strategy. however, the quality of products, services, and other areas must be addressed. cost leadership requires an aggressive strategic policy construction, starting from facilities with efficient scale, continuous efforts to achieve cost reductions, and driven by experience, cost control including tight overhead costs, avoidance of marginal customers, and effort to minimize costs in areas such as research and development, service, sales team, advertising, and others. 1144 differentiation. differentiating a product or service offered by a company, namely by creating innovations that will be felt by the company as a whole as unique. this product differentiation innovation strategy approach can be carried out in various forms, such as brand image, technology, unique characteristics of products and services, customer service, distribution networks or channels, and other things, without ignoring costs. however, cost is only one of the factors in the strategy. business focus. this strategy will focus on a particular group of buyers or customers, specific segments, targets, or certain market areas. this innovation strategy is based on the premise that a company will be able to serve its target market more effectively and efficiently to meet customer needs better and achieve lower cost levels. the innovation focus of this business will provide benefits above the industry average. it can be used for strategies to select targets least susceptible to substitute products or where competitors' products are in the weakest condition. according to shiratina and colleagues' (2019) research, to enhance business performance, it is crucial to introduce innovative practices that create value for the industry or business unit. it means a business must showcase a distinct innovation executed, making value creation vital to achieving optimal business performance. it is not just about implementing innovation but also about going through the process of creating value. research from subandi and shiratina (2023) concluded that an item's product and price would significantly affect innovation. however, the factors of place of business and promotion of a product do not significantly influence innovation. the results of this study are used to test the fifth hypothesis and prove that the product has no significant effect on marketing performance. as for the price and location factors, it is proven that they have a significant effect on the performance of a marketing process, while the promotion itself has no significant effect. the innovation factor can mediate the effect of a product on its marketing performance. innovation itself is proven to mediate the effect of price on marketing performance. besides, the innovation factor cannot mediate a place effect on its marketing performance. it can also not mediate the influence of a promotion method on its marketing performance. the last solution has a significant effect on marketing performance. according to research by ramli and shoelton (2018), unique resources have a more substantial influence on innovation management than market attractiveness to optimize a business's performance. the results of this study support the preliminary survey that to optimize the performance of an organic fertilizer industry business, and it must develop its resources innovatively and make them unique to gain market appeal. competitiveness theory study. even though a business unit or a company is always centered on the needs of its customers and always tries to create a customer satisfaction strategy, it is not an end goal. a company may still be able to increase its profits in various ways other than strategies to increase customer satisfaction, for example, by improving a production process or investing more in research and development of products or services to increase its competitiveness. apart from this, a company with many stakeholders, including employees, partners, suppliers, and shareholders, will spend more resources to increase customer satisfaction. it could also develop and divert its resources to a satisfaction improvement strategy. other partners. listening and responding to customer input is very important for managing a company concerning customers to create a competitive advantage. several companies have created an ongoing mechanism that will keep the company engaged in a customer feedback mechanism and be at the forefront of its strategy. however, listening to customer feedback is a part of the feedback story for companies. it is also essential for a company to be in an advisory function for customers and to take the customer's side as much as possible and understand their point of view. 1145 according to research from medikana and ari (2018), the factors used in a study to shape the competitiveness of a company are customer-centered goals, which include the following: 1. able to recognize a customer characteristic by determining indicators such as age, education, position in work, and income, 2. having the ability to form a service that gives the atmosphere of a place of business, in this case, a coffee shop with clear exterior, interior, layout, and information design indicators. 3. improving the quality of its products with indicators of performance, features, suitability, beauty, and perceived quality, 4. improving the quality of its services with indicators of real officer presence, reliability, responsiveness to customers, empathy, and efforts to provide the best, 5. proven to get consumer satisfaction with indicators such as happy/satisfied with the atmosphere of the coffee shop, product quality, service, and compliance with customer expectations, 6. measuring a repeat purchase with indicators that customers are reluctant to move to enjoy coffee at other coffee shops, give suggestions to come and enjoy coffee with other parties, make or add to orders, and show a desire to visit again. methods place and time of research. applied research aims to solve the problems faced by msme coffee shop entrepreneurs in the tangerang and south tangerang areas in the context of finding the right solution during the covid-19 pandemic. the variables in this study are as follows: 1. the independent variables are the entrepreneurial motivation and innovation of coffee shop entrepreneurs 2. the moderator variable is coffee shop competitiveness 3. the dependent variable is the business performance of the coffee shops studied in this descriptive study, which describes the characteristics of msme coffee shop entrepreneurs in dealing with the current covid-19 pandemic situation, a quantitative method which can be interpreted as a research method based on the philosophy of positivism, is used to examine the population of coffee shops in the tangerang and south tangerang regions. sampling technique. a data collection strategy using a questionnaire survey to obtain primary data will be shared electronically via social media accounts and cellphone numbers from the msme coffee shop and carried out cross-sectionally from january to march 2022. the sample size in this study was obtained from the krejcie and morgan table (1970); in sekaran and bougie (2018), with a population of msme (non-franchise) or traditional coffee shops and an estimated 150 coffee shops, the researchers set a minimum sample size of 100 coffee shops in tangerang and south tangerang areas. stages of analysis. the data analysis technique used in this research is structural equation modeling (sem) with lisrel software. according to ghozali (2012), sem is the second generation of multivariate analysis techniques that allow researchers to examine complex relationships between recursive and non-recursive variables to obtain a comprehensive picture of the entire model. sem can test together: • structural model, the relationship between independent and dependent constructs. • the measurement model (measurement) is the relationship (loading value) between indicators and constructs (latent). 1146 result and discussion descriptive statistics. the descriptive analysis summarizes the data in a frequency distribution, percentage or average, standard deviation, minimum, and maximum. figure 2: frequency distribution of msme coffee shop business start years the picture above shows the frequency distribution of the year the coffee shop business started as the research sample, namely 103 coffee shops. there are 28.16% of coffee shops that have just been established in 2021, and there are still very few coffee shops that have been established since 19712018. the growth of coffee shops started a lot in 2019. partial least square-structural equation modeling (pls-sem) is used to examine the causality relationship between exogenous variables (independent variables) and endogenous variables (dependent). the exogenous variables in this study are entrepreneurial motivation, entrepreneurial innovation, and competitiveness which are also used as mediating variables. the endogenous variable used is business performance. figure 3: the pls-sem model in research the outer model is evaluated on several values, namely outer loading, composite reliability, ave (average variance extracted), and discriminant validity, as seen from the cross-loading value and the fornell-larcker criteria. on evaluating the outer model, an indicator must have an outer loading value above 0.40, composite reliability above 0.70, and ave above 0.50. table 2: outer model evaluation 1147 variable indicat or outer loading composite reliability ave discrimina nt validity entrepreneurial motivation mb1 0.444 0.816 0.44 yes mb2 0.76 mb3 0.745 mb4 0.777 mbs 0.477 mb6 0.669 entrepreneurial innovation ib1 0.648 0.861 0.41 yes ib2 0.539 ib3 0.641 ib4 0.727 ib5 0.705 ib6 0.767 ib7 0.598 ib8 0.532 ib9 0.576 competitiveness ds1 0.634 0.852 0.42 yes ds2 0.67 ds3 0.606 ds4 0.741 ds5 0.596 ds6 0.63 ds7 0.602 ds8 0.689 business performance kb1 0.763 0.803 0.51 yes kb2 0.651 kbs 0.727 kb4 0.7 as for the value of cross-loading and fornell-larcker, an indicator must have an immense value on the variable compared to other variables. in evaluating the inner model, testing the significance of the influence of exogenous (independent) variables on endogenous (dependent) variables was carried out. in addition, goodness of fit was tested using r-square (r2) and gof (q2). based on table 3 below, it can be explained that the r-square value of competitiveness is 0.585, meaning that the independent variable of 58.5% can explain the variance of competitiveness. in comparison, the other 41.5% is explained by other variables outside this study. 1148 table 3: goodness of fit variable endogen r square gof competitiveness 0.585 0.699 business performance 0.276 an r-square value of 0.276 is obtained for business performance variables, meaning that the independent variables and competitiveness can explain the variance of business performance by 27.6%, and the remaining 72.4% is explained by other variables not examined in this study. overall, this research model has a goodness of fit (q2) value of 0.699 which indicates that this research model is good enough. for the direct effect, based on table 4 below, the innovation variable has a very significant effect on the competitiveness variable, with a p-value of 0.000, where the value is smaller than the 5% significance level. table 4: direct effects direct influence path coefficient t-value p-value information motivation-> competitiveness -0.041 0.486 0.628 ns innovation-> competitiveness 0.788 12.153 0 *** motivation -> business performance -0.053 0.44 0.661 ns innovation -> business performance 0.489 2.946 0.004 *** competitiveness-> business performance 0.081 0.55 0.583 ns another important thing is also shown by the influence of the innovation variable on the business performance variable, which has a significant positive effect (p-value <0.05) with the magnitude of the effect being 0.489, meaning that the higher the innovation variable of a coffee shop, the better and the business performance will increase. table 5 below shows that the competitiveness variable does not mediate motivational and innovation variables on business performance variables in an msme coffee shop business. table 5: indirect effects indirect influence path coefficient t-value p-value information innovation -> competitiveness > business performance 0.064 0.548 0.583 ns motivation -> competitiveness > business performance -0.003 0.364 0.716 ns 1149 it can be seen from the p-value, which is greater than the significant level of 0.05, so it is concluded that the motivation and innovation variables do not directly influence the business performance variables of an msme coffee shop. in this study, several results were obtained with the following discussion: one motivation of msme coffee shop entrepreneurs during the covid-19 pandemic that affected their business performance was due to expectations for the development of the coffee shop industry in the future, even though it was not statistically significant (p=0.661). it is consistent with the theory of herzberg (1966) regarding business motivation in general. however, more is needed to support the research of mishra (1987), sharma (1980), and hidayat and citra (2019) regarding business performance which is influenced by the entrepreneur's motivation. meanwhile, the motivation of msme coffee shop entrepreneurs did not significantly affect their competitiveness (p=0.628). it is consistent with murthy's et al. (1986) theory regarding the motivation of entrepreneurs in general. however, it differs from suryana and burhanuddin (2021) regarding the motivation for developing coffee shops. the innovation factor carried out by msme coffee shop entrepreneurs during the covid-19 pandemic was reflected in efforts to maintain the quality of products and services to customers, which have been proven to significantly affect the performance of their coffee shop business (p=0.004). it also states that the innovation indicators for msme coffee shop entrepreneurship lead to maintaining customer satisfaction with various services and developing new products. it supports kokkinaki f.'s research (in neely, 2002) regarding improving the quality of products and services as an indicator of success. the innovation factor carried out by coffee shop entrepreneurs during the covid-19 pandemic also significantly affected their competitiveness (p=0.000), in line with research from medikana and ari (2018) regarding variables that shape business competitiveness. the observed competitiveness factor of msme coffee shop entrepreneurs proved not to affect their business performance (p=0.583) significantly, and the results obtained were that maintaining and retaining customers is more critical than developing forms of cooperation. it is in line with suryana and burhanuddin (2021) regarding developing an msme coffee shop business that needs to consider its effectiveness as a form of competitiveness. the competitiveness factor of msme coffee shop entrepreneurs proved not to be a mediating factor influenced by their motivation on business performance and proved insignificant (p=0.716). it supports the theory from herzberg (1966) in huzler, 1970 regarding business motivation and also by hasibuan (2006) and supports the research of sahabuddin et al. (2019) that work motivation does not affect business performance. the competitiveness factor of msme coffee shop entrepreneurs also did not prove to be a mediating factor that was influenced by innovation on business performance and proved insignificant (p=0.583), even though it was supported by the theory from kottler & keller (2014) regarding various dimensions of marketing innovation to increase business competitiveness. however, it only partially supports santoso and christian's (2021) research regarding market orientation and entrepreneurship as a form of competitiveness that affects business performance, as well as innovation that is not mediated by competitiveness which influences the performance of msme coffee shops. conclusion based on the stages that have been carried out by researchers starting from collecting data to processing data to answer research questions, the following conclusions can be obtained: 1150 1. motivation from shop msme entrepreneur coffee during the covid-19 pandemic has not proven to affect the performance of the business. 2. motivation from shop msme entrepreneur coffee during the covid-19 pandemic has no direct effect on its competitiveness. 3. innovations made by entrepreneur umkm coffee shop during the covid-19 pandemic have been proven to affect its business performance significantly. 4. innovations made by entrepreneur umkm coffee shop during the covid-19 pandemic are also affecting its competitiveness significantly. 5. meanwhile, things described as the factors of competitiveness observed by msme entrepreneurs in the coffee shop proved to affect its business performance little. 6. the competitiveness factor is also not proven to be significant in mediating motivational factors on business performance. 7. also, the competitiveness factor is not proven to be a significant mediating factor of innovation on the entrepreneur's business performance in msmes coffee shops during the covid-19 pandemic. suggestion. based on the conclusions above, several suggestions can be put forward that can be taken into consideration for msme coffee shop entrepreneurs both during a pandemic and not and also for further research, as follows: practice suggestions. increasing personal motivation for msme coffee shop entrepreneurs and confidence in the positive impact of their business will further improve their business performance in line with respondents' confidence in the excellent development of the coffee industry in the future. regarding innovation variables, what needs to be improved from umkm coffee shops is product development according to market trends; this is important so that they can remain competitive with other coffee shops, along with improving services that lead to customer satisfaction that has been done so far. collaboration with various parties (networking) to meet various customer needs is an important thing to be developed by umkm coffee shops to compete with other coffee shops. it will further reduce production and promotion costs. an increase in monthly sales must be a concern for an msme coffee shop to compete with other coffee shops, both msme and franchised coffee shops, along with an increase in the number of customers. academic advice. further researchers can develop this research in several ways, including: using another method in examining the influence of motivation and competitiveness of msme coffee shops on business performance, whether the variables used are appropriate, and whether the implications for business performance variables are appropriate. adding several other variables to measure the influence of motivation and competitiveness on the business performance of the msme coffee shops and their implications for customer service, such as product quality or price perceptions. develop a research model with other company objects in the same field and a more varied sample. references adiwinata, n., sumarwan, u., & simanjuntak m. 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(2011). a literature analysis on business performance for smes: subjective or objective measures? in society of interdisciplinary business research (sibr) 2011 conference on interdisciplinary business research. https://doi.org/10.2139/ssrn.1867874 https://toffin.id/riset-toffin/ https://insight.toffin.id/toffin-stories/toffin-indonesia-merilis-research-2020-brewing-in-indonesia/ https://insight.toffin.id/toffin-stories/toffin-indonesia-merilis-research-2020-brewing-in-indonesia/ https://doi.org/10.1016/j.bbi.2020.05.048 https://doi.org/10.1111/j.1744-6570.2004.tb02485.x https://doi.org/10.2139/ssrn.1867874 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 52 role stress auditor in performance by integrating the concept of whistleblowing intention volume 1 number 2 july 2020 page 52-56 ni putu riski martini, gde deny larasdiputra accounting department, faculty of economics and business, warmadewa university, indonesia corresponding author: ni putu riski martini faculty of economics and business, warmadewa university, indonesia e-mail: riskimartini@gmail.com article history: received: 2020-06-25 revised: 2020-07-10 accepted: 2020-07-22 abstract: the importance of the whistleblowing concept to provide complaints related to fraud in the company. the study was conducted to determine the effect of role stress on auditors' performance with whistleblowing intention as a moderating variable. quantitative research approach. the sample technique was purposive sampling technique, so that the research sample was 71 public accounting firms in bali. the data analysis technique used multiple linear regression with moderated regression analysis (mra) techniques. determination of the sample using purposive sampling technique. this study uses a questionnaire in data collection. the data analysis technique in this study is multiple linear regression using the spss (statistical package for social science) application. the result of the research states that the relationship between the role of auditors' work stress can affect the performance of auditors and the relationship between whistleblowing intention, role stress affects the performance of auditors, so that it can avoid conflicts with auditors. keywords: role stress, whistleblowing intention, auditor performance cite this as: martini, n.p.r., larasdiputra, g.d (2020). role stress auditor in performance by integrating the concept of whistleblowing intention. international journal of environmental, sustainability, and social science, 1(2), 52-56. https://doi.org/10.38142/ijesss.v1i2.143. introduction an audit of the company's financial statements is needed to increase the company's credibility. without using the services of an independent auditor, company management will not be able to convince outsiders that the financial statements presented contain reliable information (pamungkas, 2018). the good quality performance of a public accounting firm is determined by the performance of the auditor. auditor performance is an action based on skill, experience, and seriousness of time measured by considering quantity, quality, and timeliness (paino, razali, & jabar, 2015). during the audit process, an auditor must comply with the professional code of ethics that regulates professional responsibilities, competencies, professional prudence, confidentiality, professional behavior, and technical standards for an auditor in carrying out his profession (lu & sapra, 2019). the performance of each individual and organizational performance has a very close relationship. the achievement of an organization's goals cannot be separated from the resources possessed by the organization. in carrying out their duties, an auditor is often confronted with potential role conflict (heyrani, banimahd, & roudposhti, 2016). role conflict is a situation that occurs in individuals when faced with conflicting behaviors, thought patterns, and values due to different roles so that individuals experience difficulties in acting or in making decisions. role conflict arises because there are conflicting instructions together and carrying out just one instruction will neglect the other instructions. role conflict can cause discomfort and can potentially reduce work motivation so that it can result in decreased overall performance (popoola, che-ahmad, samsudin, salleh, & babatunde, 2016; saputra, juniariani, jayawarsa, & darma, 2019). a role conflict that might arise for an auditor is when an independent auditor who is carrying out tasks and working in the public accounting firm, is faced with a request submitted by the client for findings that are not in line with client expectations or can also occur if the accountant works in different norms and rules with the norms and rules of ethics learned (paino et al., 2015; saputra et al., 2019). various results of previous studies regarding the influence of role conflict on auditor performance conducted results show that role conflict influences auditor performance. however, the results of other studies conducted showed that role conflict does not significantly influence auditor performance. these inconsistent research results are the basis for researchers to reexamine the effect of role conflict on performance and suspect that other factors influence the relationship between independent variables and dependent variables by including contingency variables. therefore, researchers include the whistleblowing intention variable as a contingency variable. interest/intention (intention) is the desire to conduct behavior. interest is closely related to one's motivation to take action. whistleblowing is the activity of disclosing information by someone in the organization to certain parties due to a violation or crime (atmadja, saputra, & manurung, 2019; saputra & sanjaya, 2019). whistleblowing intention is the desire or motivation within a international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 53 person to disclose violations or the disclosure of unlawful, unethical, or immoral actions that can harm the organization or stakeholders (utami, utami, & hapsari, 2018; uys & senekal, 2008). the author adopts whistleblowing intention to be a moderating variable between role conflict variables and auditor performance because it is estimated that whistleblowing intention makes auditors who have an interest in carrying out ethical acts and not violating the law or not performing audit dysfunction will continue to apply the appropriate audit procedures to detect and disclose the existence irregularities in the financial statements made by management, thus affecting the auditor's performance in situations where the auditor experiences a role conflict in the auditing process (atmadja et al., 2019). agency theory regulates the proportions of each party's utility by taking into account the overall benefits. the company has many contracts, for example, a work contract between the company and its managers and a loan contract between the company and its creditors (yolles, 2019). for this reason, in agency theory, the existence of an employment contract is known, which regulates the proportion of the utility of each party while taking into account the overall benefits. one key element of agency theory is that principals and agents have different preferences and goals (yusuf, yousaf, & saeed, 2018). role theory is a point of view in sociology and social psychology which considers most of the daily activities to be played by socially defined categories. the concept of role is important for understanding individual behavior (díez-esteban, farinha, & garcía-gómez, 2019). the role is what must be done by someone to determine his presence in a certain position. the role of distinguishing behavior from people occupying certain organizational positions and functioning unites groups by providing specialization and coordination functions (adhikari, kuruppu, & matilal, 2013). influence of role conflict (role stress) on auditor performance role conflict is a condition of imbalance between demands on the job and the ability of individuals to overcome these demands. three elements of role stress fogarty et al. (2000) namely "role conflict, role ambiguity, and role overload." role conflict (role conflict) is a conflict that arises because of the existence of two different orders that are received simultaneously and the implementation of one order alone will result in the neglect of the other orders (atmadja & saputra, 2018; mantzari & georgiou, 2019). several studies have explained that role conflict harms auditor performance. based on the theoretical basis and the results of previous studies, the proposed hypothesis is as follows (mantzari & georgiou, 2019): h1: role conflict negatively influences the auditor's performance at the public accounting firm in bali. effect of moderation whistleblowing intention on role relationship conflict on auditor performance whistleblowing intention is the interest a person has to take action to disclose violations that occur in an organization. interest is closely related to one's motivation to take action (atmadja et al., 2019; saputra & sanjaya, 2019). therefore, the motivation or interest of auditors in conducting whistleblowing will encourage auditors to take various actions to realize this interest, one of which is by improving performance (saputra et al., 2020). the interest or motivation to do whistleblowing intention can encourage auditors not to be trapped in situations that trigger conflicting roles of auditors in performing their duties. based on this description, the research hypothesis is formulated: h2: whistleblowing intention moderates the effect of role conflict on auditor performance. method this research was conducted at the public accounting firm in bali. the time of research is 2020. the population of this study is 9 public accounting firms (kap) in bali with 78 auditors. the data analysis technique used in this research is multiple linear regression analysis. the data in this study were processed using spss (statistical package for social sciences). the data analysis technique used is moderated regression analysis (mra). role conflict is a condition of imbalance between demands on the job and the ability of individuals to overcome these demands. the role stress variable uses three elements of role stress fogarty et al. (2000) namely "role conflict, role ambiguity, and role overload." role conflict arises because two different orders are received simultaneously and the execution of one order will result in the neglect of the other orders13. this condition can cause discomfort and can also reduce work motivation, decrease job satisfaction, and decrease overall performance. role conflict can be measured using indicators that are human resources, unclear direction and lack of support from colleagues (özbağ, çekmecelioğlu, & ceyhun, 2014; singh & singh, 2018). whistleblowing intention is the interest a person has to take action to disclose violations that occur in an organization. interest is closely related to one's motivation to take an action11. therefore, the motivation or interest of auditors in conducting whistleblowing will encourage auditors to take various actions to realize this interest, one of which is by improving performance (atmadja et al., 2019; saputra & sanjaya, 2019). the variable whistleblowing intention in this study was measured by adopting a questionnaire with indicators of this variable, namely the auditor's interest to be a whistleblower, the auditor's plan to do whistleblowing, and the auditor's effort to take a whistleblowing action (saputra et al., 2020). auditor performance. performance is the willingness of a person or group of people to carry out activities or perfect them by their responsibilities with the results as expected (atmadja & saputra, 2018). auditor performance is the result of work achieved by the auditor in carrying out his duties by the responsibilities and capabilities he has to achieve good results. auditor performance can be measured using indicators, competencies, professional commitment, motivation, and job satisfaction (saputra et al., 2019). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 54 results and discussion the data quality test of this study consisted of validity and reliability tests. the validity test results state that all research instruments used are greater than 0.3, then the instrument items are said to be valid. the reliability test results stated that the research instrument of all the variables was declared reliable because it had a reliability coefficient greater than 0.70 and gave consistent results if measurements were made again on the same subject. classic assumption test classical assumption test to find out how the dependent and independent variables are in the regression model, whether they are normally distributed, and free from heteroscedasticity. test results show that the variables in this study have passed the classic assumption test moderation regression analysis results (moderated regression analysis) the data analysis technique used is moderated regression analysis (mra). table 1. moderation regression analysis results variable unstandardized coefficient standardized coefficients t sig b std. error beta x1 -0,615 0,055 -0,804 -11,243 0,000 x2 0,295 0,599 0,109 2,492 0,022 x1.x2 0,026 0,013 0,474 2,063 0,043 constant = 61,224 r = 0,869 r square = 0,755 adjusted r2 = 0,744 fvalue = 68,751 sig. = 0,000 sources: annex 10 based on table 5.9 a multiple linear regression equation models can be made as follows: ŷ = 61,224 0,804x1 + 0,109x2 + 0,474x1.x2 + ε ………. (1) the translation of the linear regression equation is as follows: 1) the coefficient result shows that the role stress value is negative 0.615, the t-test value is -11,243 and the significance level is 0,000. the level of significance is smaller than the alpha level set (α = 0.05), this means that role stress has a negative effect on auditor performance. so that the first hypothesis in this study which states that role stress has a negative effect on auditor performance can be accepted. 2) the regression coefficient on the whistleblowing intention variable moderates the influence of role stress at 0.026 with a t-test value of 2.063 and a significance of 0.043. this means that hypothesis 2, whistleblowing intention can moderate the relationship between role stress and auditor performance can be accepted. the effect of role stress on auditor performance role conflict is a condition of imbalance between demands on the job and the ability of individuals to overcome these demands. three elements of role stress fogarty et al. (2000) namely "role conflict, role ambiguity, and role overload (singh & singh, 2018; yan & xie, 2016)." role conflict (role conflict) is a conflict that arises because of the existence of two different orders that are received simultaneously and the implementation of one order alone will result in the neglect of the other orders (atmadja & saputra, 2018). several studies have explained that role conflict has a negative effect on auditor performance (atmadja & saputra, 2018). auditors who experience role conflicts in their activities will tend to have decreased performance (yang, jin, & tan, 2019). the effect of whistleblowing intention on the relationship between role stress on auditor performance based on fritz heider's attribution theory states that a person's behavior is caused by internal and external forces. internal strength that comes from within one of them is interest or intention (intention), namely the desire to perform a behavior (khanifah et al., 2017). interest is the forerunner of behavior that occurs so that the results of that behavior reflect a person's performance (ackert, church, venkataraman, & zhang, 2019). whistleblowing intention is the interest a person has to take action to disclose violations that occur in an organization. interest is closely related to one's motivation to take action. therefore, the motivation or interest of auditors in conducting whistleblowing will encourage auditors to take various actions to realize this interest, one of which is by improving performance (atmadja et al., 2019). therefore, the motivation or interest of auditors in conducting whistleblowing will encourage auditors to take various actions to realize this interest, one of which is by improving performance. the interest or motivation to do whistleblowing intention can encourage auditors not to be trapped in situations that trigger conflicting roles of auditors in performing their duties. based on this description, the research hypothesis is formulated (saputra et al., 2020). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 55 conclusion based on the analysis and discussion in the previous chapter it can be concluded that: role stress has a negative effect on performance and whistleblowing intention is able to moderate the relationship between role stress and auditor performance. the object used by researchers is only the scope of the city of denpasar, for further researchers can examine in other regions. second, this study limits the variables that affect performance with role stress and whistleblowing intention. other researchers can use other variables to examine factors that affect auditor performance. reference ackert, l. f., church, b. k., venkataraman, s., & zhang, p. 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(2018). rethinking agency theory in developing countries: a case study of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 56 pakistan. accounting forum, 42(4), 281–292. https://doi.org/10.1016/j.accfor.2018.10.002 774 peatland management based on local wisdom through rural governance improvement and agroindustry volume: 4 number: 3 page: 774 787 m. a. kamal1, medea r. utomo2, m. lukman hakim3, indah dwi qurbani4, abdi dzil ikram5 1department of agricultural industry technology, faculty of agricultural technology, brawijaya university, indonesia. 2department of agricultural socioeconomics, faculty of agriculture, brawijaya university, indonesia. 3department of government science, faculty of social and political sciences, brawijaya university, indonesia. 4department of law, faculty of law, brawijaya university, indonesia. 5department of management economics, faculty of economics, brawijaya university, indonesia. corresponding author: m. a. kamal e-mail: m.arif.kamal@ub.ac.id article history: received: 2022-12-27 revised: 2023-03-16 accepted: 2023-05-17 abstract: this paper explores the sustainable management of peatlands by examining various types of local wisdom used in community-managed areas. the concept of "tata kuasa, tata kelola, tata produksi, and tata konsumsi" is used as a framework for managing peatlands. this study was conducted in 16 villages in the tanjung jabung barat and tanjung jabung timur districts of jambi province, using field observations, interviews, and literature studies. the results show that the use of local wisdom can guide the management of peatlands by improving village governance and implementing agroindustry based on local knowledge. the village community can utilize and process natural resources using existing local wisdom and implement it through village regulations and processing agricultural products. this study contributes to the sustainable management of peatlands by highlighting the importance of local wisdom in guiding community-managed areas. the concept of tata kuasa, tata kelola, tata produksi, and tata konsumsi can be used as a framework for managing peatlands sustainably and efficiently. furthermore, the study emphasizes the need for effective village governance in promoting the use of local wisdom in peatland management. overall, this paper provides insights into the potential of local wisdom in promoting sustainable peatland management, which can be useful for policymakers and practitioners in the field of environmental management. keywords: agroindustry, local wisdom, peatland management, rural governance, rural regulations, wilayah kelola rakyat. cite this as: kamal, m.a., utomo m.r., hakim, m.l., qurbani, i.d. & ikram, a.d. (2023). “peatland management based on local wisdom through rural governance improvement and agroindustry." international journal of environmental, sustainability, and social sciences, 4 (3), 774 787. introduction jambi is one of the areas that has peatlands with a large area of around 676341 ha. the distribution of these peatlands is in several districts which are in the downstream region and part of the east coast cluster of sumatra, namely tanjung jabung timur regency (46%), muaro jambi regency (30%) and tanjung jabung barat regency (20%). a critical condition of 8.07%, a very mailto:m.arif.kamal@ub.ac.id 775 critical condition of 18.05%, a slightly critical condition of 33.93%, and a reasonably good condition of 34.95% were recorded for the peat swamp forest region in jambi province (janah, 2021). critical conditions on peatlands are caused by two factors, namely direct causes and indirect causes. the cause is directly caused by logging and burning for land clearing, which causes forest fires. most of the land clearing is used to plant oil palm commodities which are currently increasing because they are considered capable of providing better economic value (janah, 2021). land destruction and fires that started when investors entered the palm oil plantation business area will trigger the establishment of palm oil processing factories and open jobs for local communities and migrants. the growth of oil palm farms has an effect on societal transformation as well. school dropout rates have fallen, local communities' health and education levels have improved, and children's nutritional needs may now be met. the growth of oil palm plantations and agriculture, while beneficial for the socio-economic health of the society, nevertheless has drawbacks. the change can be seen in the loss of the dignity of local institutions (customary institutions) of the local community. people think more pragmatically and hedonistically, and their way of life no longer refers to the rules of local customs and culture (ruslan, 2014). traditional rituals, such as religious and social media, have become more ceremonial and tourism-oriented. local communities are losing their identity; everything related to heritage has lost meaning. the environmental element is also affected negatively by the oil palm plantation industry's entry. previously, indigenous peoples, in fulfilling their lives, depended on nature and forests, including interacting with their creator, believing that the balance of nature was a medium to communicate with their creator. today, indigenous forests that function as protected forests have turned into oil palm plantations. local communities or the government cannot stem the wave of oil palm plantations. investment in oil palm plantations has reached large capital owners. oil palm agribusiness owners are dominated by large capital owners collaborating with policymakers at every level (ruslan, 2014). while environmental damage and fires are only a tiny part of the problem, there are potentially more significant problems related to land ownership conflicts. potential land conflicts are caused by uncontrolled land clearing and land ownership dominated by large capital owners. the government's development of infrastructure and public facilities contributes to opening access to forest areas, indirectly contributing to land occupation, which triggers land conflicts (mustofa & bakce, 2019). conflicts can arise over corporate land between the community and between the community and the government or between the community and each other (mutolib et al., 2015). if land conflicts occur, communities tend to be marginalized when dealing with large capital owners in collaboration with policymakers at every level. improving the welfare of forest management communities and distributing it fairly among community members, especially to the poor and marginalized groups, must be one of the main goals of forest management policy in indonesia. due to the increasing demand for land for plantations, which has yet to be supplied by converting land from agricultural land or other designations, the community's success in controlling land has emerged as an appealing market arena. transactions on conflict land occur openly by indigenous peoples as rulers of customary land with outsiders on a massive and continuous scale (mutolib et al., 2015). so indigenous peoples are threatened with losing their customary lands and being controlled by migrants. (mustofa & bakce, 2019). strengthening the legality of community control over forest areas is essential and urgent, but that alone is insufficient. rights over forest areas granted to communities will not necessarily result in actual benefits to improve the welfare of the recipient communities. (syahza et al., 2020). 776 based on these considerations, the implementation of the concept of community-managed areas (wilayah kelola rakyat) is relevant and is the first step to reorganizing the legal relationship between the management community and the forest area that is the source of their livelihood. however, more than merely obtaining rights to resources is required for the recipients to draw real benefits from these resources. the granting of rights itself can result in the exclusion of poor and marginalized groups, potentially sharpening social inequalities in the community. in addition to efforts to restructure legal relations, another agenda must be carried out concurrently, namely restructuring technical relations and social relations, to ensure that welfare improvements and equitable distribution of benefits can be accomplished. it includes developing the community's capability to utilize and cultivate resources and, at the same time, organizing a scheme for distributing the benefits fairly among members of the community concerned. (rachman, 2013). therefore, peatland management that has been carried out to overcome environmental problems such as land degradation, forest fires, low-income and socio-economic problems, and potential land conflicts can be approached using community-managed areas. however, the concept of community-managed areas, which consists of four (4) factors, namely power of attorney, governance, production and consumption, must be complemented with some expertise. in the power of attorney and governance aspects, the community must have expertise in managing land and community institutions, in this case, the village, which will be implemented to prepare village regulations. regarding production and consumption, the community must be able to choose commodities and cultivation in agriculture, fisheries and livestock suitable for peatland conditions based on local wisdom and assess commodities that can provide good added value. furthermore, still, in terms of production and consumption systems, the community must be ready and willing to accommodate technology in the agroindustry sector in order to increase the added value of the commodities produced into a product, able to open up better market opportunities so that the concept of community-managed areas can run well not only at the concept level but also reliable implementation and execution to a minor level. from the phenomena described above, the researcher intends to investigate the different types of local knowledge used in managing peatlands sustainably within the framework of community-managed areas. so researcher conducted a study entitled "peatland management based on local wisdom through rural governance improvement and agroindustry." methods this activity is carried out by building understanding between stakeholders involved in peatland management, in this case, the peatland restoration agency, village facilitators, village officials, village communities and academics involved in this research. critical appraisal was used to assess the literature that was found. the study's findings are examined through critical evaluation to determine the similarities and differences between the produced journal articles. critical appraisal is a systematic method for assessing the results, validity, and usefulness of scientific articles and encourages an objective assessment of the usefulness of scientific information. this activity is carried out through data collection by direct observation of research objects to determine the actual conditions in the 16 villages concerned. apart from that, it is also recorded in a structured manner so that data, information, and facts are obtained following actual conditions. result and discussion peatland management based on ecology and local wisdom. the ecological concept of managing the region as a unitary ecosystem cannot be denied because the existence of indigenous 777 and local communities that inhabit all regions in the archipelago has been able to survive and live for a very long time. interactions between the community and its environment form a good value order, forming a symbiotic relationship that is mutually complementary and beneficial. the whole process has unwittingly formed a specific folk management model, which has certain characteristics according to its social and geographical characteristics. in turn, it will create an ecosystem balance that is always well maintained. (amady, 2020). theoretically, ecological-based regional management is an integrated regional governance system that considers community participation and local wisdom in power, management, production and consumption. the concept allows management to always considers the function of natural resources and the environment to support a good and balanced life between society and the environment based on the values and wisdom of local communities to realize equitable and sustainable prosperity. the idea of community-managed areas is one of the environmentally based area concepts. (tarigan, 2021). in this concept, the community has a deep-rooted value construction in managing and modeling spatial planning in one unit of space and territory. in the concept of community-managed areas, spatial planning is divided into 4 groups, there are: a) sacred area, or usually in the form of cover, pong, the area in the form of rimba/limbo sunyi and other designations. this term is typically used to describe a type of forest region that is still natural and exceptionally well preserved, directly tied to the cultural beliefs of the locals that reside in the area. this area is usually prohibited for all forms of activity; b) restricted areas or prohibited areas, somewhat similar to sacred areas but still accessible, the term is used to designate a spring area with cultural functions. c) productive areas are used to fulfill the food and shelter needs of the community. these areas can be forest, agricultural, grazing, and d) community settlement areas. areas are used for people to live in, build dwellings, establish households, and create social and economic relations with those in the area. communities in the peatland and ecosystem environment already have a good understanding and have rules that have been running for generations. although some rules have undergone adjustments, updated to accommodate new policies, and adjusted to developments in the community. however, in practice, some original and natural rules still survive. the disadvantage is that the original management rules passed down from generation to generation in the community are usually unwritten, in oral form, based on the culture of each region. (badan restorasi gambut, 2021). through this concept, communities have a space for dialogue through deliberation to find solutions to problems related to their lives. this concept allows communities to implement democratic practices in accordance with their respective communities' character. these democratic practices can be carried out directly between the community and stakeholders or through a hierarchical process. naturally, communities living in peatlands and ecosystems also have technical knowledge of managing their areas in harmony and balance with nature. this technical and organic knowledge has been applied in various forms of activities by the community, for example in the management and cultivation of agricultural land and plantations, irrigation arrangements and the management and utilization of forest products. (tarigan, 2021). the existing capabilities and knowledge of the community still need to be used as a basis or foundation in formulating or planning regional management policies as well as natural resources. although the community's understanding is more grounded and sourced from the local wisdom of the community, many stakeholders prefer and are interested in adopting management concepts from the outside world—the concept from the outside looks progressive and able to overcome 778 problems well. however, the concept can only sometimes adapt to the local community's geographical conditions and socio-cultural life. many concepts and management seem forced, with specific objectives, which raises questions and indications of the entry of the interests of a handful of parties who want to control natural and economic resources. (tarigan, 2021). main pillars of peatland management based on ecology and local wisdom. ecology-based regional management is an integrated approach where there are interrelated relationships and mutual influence. referring to this concept, the place where people live, one example of which is an ecological village, must be seen as a whole. there are 4 (four) main pillars as the constituent and primary foundation of an ecological village area. source: author 2023 figure 1. main pillars of peatland management based on ecology and local wisdom governance (tata kuasa). this concept is motivated by economic inequality caused by the unfairness of land ownership between communities and corporations, in which the state plays an important role. some studies mention that land ownership and control exceed 50% of the total area. if this happens and continues, the potential for conflict is more significant, and poverty will increase (tarigan, 2021). management (tata kelola). the concept of management in community-managed areas is an ability the community has to manage, maintain, run, control and utilize the space/area. so far, the spatial and regional planning rules in the law have adopted issues related to the environment. however, in reality, it has yet to be appropriately implemented, considering that the community has an original and natural understanding of managing the environment in which it lives. in addition, the socio-geographical conditions of indonesian society are very diverse, differing from one region to another (tarigan, 2021). therefore, in each area's management and spatial planning, including (natural forest, secondary, savanna and karst areas) each community has a different mindset, perspective and approach. each community has a social and cultural life that follows the character of the geographical area; for example, the bajo tribe has a marine culture, people in tidal land areas have a culture of honor system agriculture, and people in savanna areas have a hunting culture. indepth research on geography and local culture is crucial for planning communities that consider ecological factors and the environment's carrying capacity while upholding local values and traditional knowledge (tarigan, 2021). 779 production (production arrangement). the third concept in the people's management area is the production system, which is an order or rule to produce a product in the form of (clothing, food, shelter, or energy) that refers to the natural conditions and potential that exist in an area or village, where the product can be used to improve the welfare and living standards of its citizens. at the implementation level, ideally, the production system is expected not to increase the risk of ecological balance in a region or rural community. the production process development needs to consider and look at local wisdom and the carrying capacity of the environment and natural resources to avoid causing new problems (tarigan, 2021). one of the ideas resulting from the thinking of experts who began to be adopted by policymakers in the current government era is the development of the periphery (rural areas). however, this concept will only work well if the strategy and its application heed the basic needs for the economic development of rural communities. several factors become challenges and obstacles in supporting community production businesses, including: insufficient knowledge, slow dissemination, and adaptability to developing low-cost (effective and efficient) cultivation and appropriate technology in rural communities. much information, knowledge and related technological developments produced by many research institutions and universities in indonesia have yet to be appropriately conveyed to community groups, especially farmers in rural areas. although the institutional infrastructure and human resources from the government are available down to the village level, this is not the case. it has led to low productivity of commodities produced by the community while production costs are increasing, which impacts the inability to keep up with the increasing growth of community consumption (tarigan, 2021). it is increasingly evident in rural areas where commodities produced from rural areas are almost all raw material products with low selling value. these problems impact the community's low initiative to try to provide added value from the commodities produced, for example, processing existing commodities into semi-finished materials or finished products. intensive technical assistance to village communities is expected to accelerate technology dissemination and increase the entrepreneurial spirit of village communities in providing added value and product innovation from the commodities produced (tarigan, 2021). consumption (tata konsumsi). the concept of consumption management is the last element and part of the three previous and interrelated aspects. in this concept, the consumption system has 2 (two) main goals and objectives, namely; 1) regulating the consumption patterns of rural communities must be able to improve and strengthen the relationship with the region regarding the potential commodities produced, and 2) regulating the delivery or distribution of products produced by rural communities must be able to add value to rural communities, in this case, referred to as producers (tarigan, 2021). the current reality is that people's consumption patterns have changed rapidly and massively from being based on indigenous commodities in the region, such as corn, tubers, rice, sorghum and sago for their carbohydrate intake to only being dominated by rice. this change in the pattern also has an impact on the greater dependence of the community on one type of commodity alone, making them very dependent and increasingly dominant in corporate control (seeds, fertilizers, chemical control materials); it has also had an impact on changes in local culture and ecology which were previously oriented towards food fulfillment, to cultivate crops that are only economically oriented such as oil palm (tarigan, 2021). peatland authorization and governance in jambi province. in indonesia, peatlands can be found on the west and south of papua, the west and south of kalimantan, and the east coast of sumatra. with a total area of 5.51 ha, papua has the most peatland, followed by riau (3.96 million 780 ha), central kalimantan (2.93 ha), and west kalimantan (1.69 million ha). peatlands cover 14.9% of sumatra island's surface area, with the provinces of riau, south sumatra, jambi, and north sumatra having the highest concentrations (surati, 2021). the area of peatland in jambi province is 621,089 ha, which is distributed in tanjung jabung timur regency with a proportion of 46%, muaro jambi regency with a proportion (30%) and tanjung jabung barat with a proportion (20%). according to brgm (peat and mangrove restoration agency) data, the peat swamp forest area in jambi province is in a critical condition in 8.07% of cases and a very severe condition in 18.05% of cases. slightly critical conditions amounted to 33.93% and 34.95%, with relatively good conditions. critical peatland is caused by logging in the land-clearing process and forest fires (yuniati et al., 2018). peatland clearing techniques that do not consider peatland characteristics lead to an increase in land and environmental acidity. in addition, climate change and land use policies indirectly increase the critical land on peatlands and reduce the area of forest cover and peat swamps, resulting in increased carbon emissions and reduced biodiversity. fires on peatlands have a variety of impacts ranging from thick smoke, obstruction of transportation between villages and other areas at large, loss of flora and fauna and finally, a decrease in peat soil height (surati, 2021). based on the analysis of satellite imagery, more than 47,510 ha of forest and land areas in jambi were burned, of which 28,889 ha were in peat areas. peatlands in the village of jambi have potential that has yet to be maximized due to inadequate land management and access to transportation which is constrained in development, making community conditions need to be improved. the potential of the village needs to be developed with the data that has been obtained. village potential data in each district can be seen in table 1. table 1. the potential of each district classification type region tanjung jabung timur tanjung jabung barat plantation rubber deep coconut coffee chocolate 7.756 ha 58.912 ha 3.450 ha 441 ha 8.109 ha 55.384 ha 2.751 ha 351 ha fishery freshwater fish 19.521 ton 1.014 ton farm cornish laying hens duck 668.661 kg 370.174 kg 35.010 kg 361.947 kg 0 kg 65.625 kg crops paddy 7.423,50 ha 6.719,04 ha horticulture lime ginger aromatic ginger turmeric laos curcuma lempuyang temuireng noni lemongrass sambiloto aloe vera 2.029 kg 47.943 kg 1.707 kg 9.669 kg 9.586 kg 2 kg 0 kg 0 kg 82 kg 43 kg 20 kg 40 kg 140 kg 356.534 kg 16.391 kg 22.748 kg 26.917 kg 27 kg 54 kg 12 kg 0 kg 5.298 kg 0 kg 0 kg 781 source: badan pusat statistik (2021) one of the activities carried out to improve and restore the function of peatlands is through community empowerment by making village regulations to encourage the protection and conservation of peatlands. one of the contents of the village regulation is to require the planting of woody plants, either fruit plants or plants that make the environment more beautiful. (surati, 2021). village ordinances are an essential and distinctive tool that the community must follow. therefore they can be used as a strategy for environmental conservation. improving village governance by drafting village regulations is one conservation activity that all social groups can carry out. several local laws (village laws), notably the masyarakat peduli api (mpa) and water management are related to forest fires on peatlands based on the conditions on the ground. some villages have also tried to plant plants adaptable to peatland conditions, including jelutung, guava and jackfruit trees. some communities also carry out extensive agricultural activities to increase their income, such as raising ducks and fish (janah, 2021). village regulations are a means to raise the communities' problems so that the community is more aware and has a foothold to solve problems. the implementation of village regulations, especially on peatlands, can have a positive impact on peatland conservation and village progress. it can be seen from the reduced incidence of fires in the following year. according to the literature, there are at least two categories related to the discussion in preparing village regulations for peatland management: natural and human. the natural aspect includes activities regulated in the village related to the environment or nature. meanwhile, the human aspect relates to activities carried out by humans in utilizing peatlands (janah, 2021). natural aspects of peatland restoration and management. peatland restoration is carried out through planting, which aims to preserve biodiversity on peatlands. land restoration can be done through reforestation, including planting local plants and plants that can survive well on peatlands. in addition, there are land management activities in the form of social forestry and pltb (land processing without burning). these activities are carried out as an effort to prevent peatland fires. both activities are included in nature because they aim to improve and preserve the peatland environment. this activity has a direct impact on the peatland (janah, 2021). restoration activities can be carried out by conducting reforestation activities. the types of plants used in reforestation activities are chosen to be adaptive to the peatland conditions. adaptive plants are several types of plants that are suitable or easy to adjust to certain land conditions. forestry plants that are adaptive to peatlands include jelutung (dyera costulata), balangeran (shorea balangeran), bira-bira (alocasia macrorrhizos), pulai (alstonia scholaris), meranti merah (shorea siamensis), perupuk (lophopetalum javanicum), bintaro (cerbera manghas), and medang (phoebe bournei). in contrast, fruit plants are kweni (mangifera odorata), limau kuit (citrus amblycarpa), rambutan (nephelium lappaceum), dan kasturi (mangifera casturi) (janah, 2021). another activity is land management, which is a form of action or behavior to maintain land productivity by considering its sustainability. land management is essential to prevent ecological damage to an area. careless peatland utilization for food agriculture and plantations can damage the ecological balance. several land management methods exist, such as social forestry, wind farms, and land use for agricultural and livestock purposes (janah, 2021). the social forestry scheme is one of the strategies to restore peatlands. the concept of social forestry began in 1978 as forests for communities. social forestry is a management mechanism that provides forest utilization based on social forestry adjusted to its function, namely production and 782 protection. based on ministerial regulation no. 83 on social forestry, it is explained that social forestry is a system of sustainable forest management in state forests or rights forests by local communities. (janah, 2021). one example of social forestry management is plasticulture and bee cultivation. the results of social forestry utilization can be developed into community-based businesses that can be incorporated into bumd (village-owned enterprises). the implication of social forestry workflow can be built together to provide added value to community groups. about 300 thousand ha of forest area in jambi province has been utilized as social forestry with 12 companies involved in forestry partnerships. these companies provide training and mentoring to assist communities in increasing success in utilizing social forestry (janah, 2021). the last natural aspect of peatland restoration is land management for agricultural and livestock purposes. community participation is through planting activities. peatlands with a ph of 5 can be planted, especially horticultural crops. plants planted on peatlands include long beans, purple eggplant, bitter melon and chili. meanwhile, the community conducts many activities in the livestock sector, such as raising ducks, fish, and bees. utilization of peatlands in the livestock sector can be carried out, especially on receding swamplands, albino duck culture is one of the innovations that can be done to increase the community's income (janah, 2021). human aspects of peatland restoration and management. one of the human aspects of peatland management is institutions because institutions require a community structure as the organizer of the village regulation program. in addition, the institution requires meetings and discussions to run the program, so it requires much participation from the community. institutions are created to facilitate the community's coordination of directing programs and activities. establishing these institutions also impacts the community that will carry out business activities, especially in utilizing peatlands, so that business activities can be monitored and training provided to increase business productivity (janah, 2021). the role of mpa in managing and preventing peatland fires. the creation of mpa (masyarakat peduli api), mdpg (masyarakat desa peduli gambut), and laws that impose fines are only a few examples of the substantial institutional efforts that have been made. the establishment of mpa (masyarakat peduli api) aims to involve organized communities to assist the government in preventing and tackling forest fires. the establishment of mpa aims to provide information on the occurrence of land fires so that fires can be dealt with quickly (janah, 2021). the human and institutional aspects of peatland management include the establishment of mdpg (masyarakat peduli gambut). the formation of mdpg is supported by three pillars: the government, the business world, and the community. the formation of mdpg is based on stakeholder support with the first flow, namely the socialization of peat restoration activities to all stakeholders by brgm and the regional government. second, the formation of the mdpg institution with a membership of all stakeholders, and finally, the preparation of the organizational structure and management of the mdpg (janah, 2021). another human and institutional aspect is the initiation of local communities in peatland management with regulations on fines or sanctions for people who cause fires and damage peat ecology. individuals who cause fires or land damage will be fined rp 20 million and compensated for losses caused by negligence in a family manner. as for the company, the fine is rp 500 million plus the value of the losses caused. according to the village government, implementing the village regulation has had a positive impact, but further socialization is needed to reach the entire community (janah, 2021). local wisdom in the production and consumption system of peatland management. among the local wisdom on peatlands is the system of land preparation and tillage carried out by 783 the community. some of the local knowledge that thrives and develops on peatlands includes the following: (1) the use of tidal movements for irrigation and drainage; (2) the choice of crops to be planted around irrigation; (3) water conservation using the tabat system; (4) the system of land selection; (5) the system of land preparation and tillage; (6) the system of land arrangement; (7) the system of managing soil fertility; and (8) the way farmers recognize the season (fadly & batubara, 2019). some forms of local wisdom adopted by the government to be applied in the village include land preparation, tillage, and water conservation with a tablet system. in addition, the community can carry out intercropping planting activities between agriculture and plantation crops as a form of local wisdom for communities living on peatlands. many types of plants can be cultivated on peatlands, but not all of them are economical and benefit the community's welfare. a combination of species suitable for agroforestry patterns will increase community income, for example, a combination of rambutan, run, areca nut, liberica coffee, jelutong-crops, and jelutong-rubber (fadly & batubara, 2019). in restoring peatlands, communities can focus on planting high-value crops that benefit the welfare of the people. areca nut is one of jambi province's leading export commodities with good prospects. east tanjung jabung regency is the largest producer of areca nut in jambi province. planting areca nut intercropping system with food/seasonal crops (agung) or other plantation crops (cacao, coffee) can provide added value because new areca nut plants produce at the age of 5 years so that farmers have income from harvesting seasonal/food crops before areca nut plants (fadly & batubara, 2019). agroindustry as an implementation of production and consumption system in peatland management. agroindustry is a branch (subsystem) of agribusiness that processes and refines agricultural products (foods, wood, and fiber) into semi-finished goods that can be consumed immediately and industrial goods or materials used in the production process, such as tractors, fertilizers, pesticides, agricultural equipment, and others. the agroindustry is a significant subsector that includes industries upstream of the agricultural sector to downstream industries, notwithstanding the restrictions mentioned above (udayana, 2011). agroindustry is the primary force behind the growth of the agricultural sector within the context of agricultural development. it is especially true when agriculture plays a more significant role in national development as a staple sector. in other words, for the agricultural sector to become a driving force in national development, it must be supported through the growth of the agroindustry, which will lead to the creation of a robust, modern, efficient, and effective agroindustry (turniasih & dewi, 2016). agroindustry application is essential for developing production and consumption systems in community-managed regions to increase the added value of agricultural products produced on peatlands. one agricultural commodity that is almost always available is coconut, which has much potential to be developed into products with better uses and added value. some products that can be developed include charcoal briquettes, cocopeat, coco fiber and biochar. in table 2, many potentials in 16 villages can cause various problems. therefore, it is essential to innovate to help solve these problems. the large amount of coconut waste that does not pass the screening for saleability can be used as a new product innovation, which can improve the community's economy. table 2. list of village land uses regency village peat area peat type depth potency land area tanjung air hitam 4.608 ha dry 3 m 784 regency village peat area peat type depth potency land area jabung timur laut remau baku tuo 5.078 ha shallow 0,5 2 m paddy 150 ha simpang 1.600 ha toboggan 0,6 – 2 m paddy corn soybean 825 ha 145 ha 30 ha kota kandis dendang 1600 ha very deep 6 – 7 m coconut areca and coffee gontor paddy 35 ha 46 ha 200 ha 200 ha bhakti idaman 19.200 ha red 0,5 – 3 m watermelon and melon (demplot) 2 ha tanjung pasir 700 ha moderate 1 – 2 m areca paddy banana 100 ha 40 ha 2 ha tanjung jabung barat margo rukun 1.450 ha half-ripe 2 – 3 m paddy 250 ha mekar jati 2.878 ha ripe 2 – 4 m coconut areca paddy 600 ha 600 ha 400 ha sungai kayu aro 250 ha half-ripe 0,5 – 2 m pasar senin 3.598 ha half-ripe 0,5 – 2 m sungai jering 371,69 ha half-ripe 1 2 m paddy 411,6 ha sungai serindit teluk pulai raya 1.305,4 ha half-ripe 1 – 2 m coconut areca 1.263,7 ha 529,6 ha sungai raya 793 ha half-ripe 2 m coconut areca paddy 1.350 ha 1.350 ha 179 ha parit sidang 1.299,9 ha half-ripe 2 – 3 m sungai pampang 310,28 ha half-ripe 3 m source: observation data (2022) coconut oil. the best natural source of lauric acid is coconut oil. in tropical and subtropical areas of the world, coconut oil from the coconut tree (cocos nucifera) is widely used for industrial and culinary uses. in west africa, coconut oil is traditionally manufactured by crushing and pressing copra to release the oils. about 90% of the fat in coconut oil is saturated, and the remaining 9% is unsaturated. the saturated fats in it are distinct from those in animal fats, in any case. a lipid from coconut oil, lauric acid and its derivative monolaurin, accounts for around 50% of the total (boateng et al., 2016). the methods used to extract coconut oil—hot or cold pressing—impact the quality. refining, bleaching, and deodorizing coconut oil changes the oil's composition. the nutritional benefit of numerous bioactive components, including phytosterol and phenolics, which are often lost during 785 the synthesis of coconut oil, is eliminated by this process. coconut oil differs from virgin coconut oil (vco), which contains vitamins, minerals, and antioxidants because of the processing process. while virgin coconut oil (vco) is prepared from milk from fresh and mature coconut meat or coconut fruit and processed at a low temperature, coconut oil is made from dried coconut meat (copra) processed at a high temperature. coconut oil and vco are unique compared to most other common oils (silalahi, 2020). they were processing coconut waste into charcoal briquettes and activated charcoal. the main ingredient in charcoal and activated charcoal production today is coconut shell. the complex, coir-covered endocarp, which is a component of the coconut fruit, is the shell. coconut shells are typically utilized as building materials, fuel, and briquettes. it is so that it can provide calorific value, which a coconut shell may do. in addition to having a sufficient calorific value for evaluating coconut shells calorific value, explicitly utilizing a bomb calorimeter tool, coconut shell is also a good source of active charcoal material (hendra, 2007). processing organic waste made of wood, bamboo, coir, and coconut shells can produce liquid smoke and usable items like charcoal, the latter of which can be used to make charcoal briquettes. the raw material element significantly influences the value of the water content, ash content, volatile substance content, carbon content, density, compressive strength, and heating value of the resulting charcoal briquettes (hendra, 2007) compared to the raw material's characteristics and quality, the generated charcoal briquettes often have more significant physical and chemical properties. the range of properties included moisture content of 2.59 to 9.31%, ash content of 1.75 to 10.47%, volatile matter of 13.45 to 19.89%, bound carbon of 67.17 to 75.75%, density of 0.32 to 0.71 g/cm3, compressive strength of 6.57 to 18.19 kg/cm3, and heating value of 5,953 to 6,906 ka/g (hendra, 2007) processing coconut fiber waste into cocopeat and cocofiber. coconut fiber is the outer part of the shell of the coconut, which is fine fiber; if the coconut fiber is broken down, it will produce fiber (coco fiber) and fiber powder (cocopeat). coconut fiber waste can be used to make various valuable and useful goods (ayu et al., 2021). in addition, coconut fibers as organic waste have other advantages such as being resistant to fungi, good against ambient temperatures, durable, and loosening the soil. they can absorb water three times the weight of the fibers. coconut fiber waste is then processed by going through several stages. the result of the coconut fiber crushing process produces a fine powder called cocopeat, and the result of crushing produces fibers called coco fiber (ayu et al., 2021) processing coconut biomass into biochar. biochar is charcoal used as a soil enhancer for plants and soil systems. biochar is created using a similar procedure to charcoal, frequently used as fuel. pyrolysis, or the combustion of organic material under low oxygen circumstances, produces biochar. biochar is more stable and long-lasting in the soil than organic matter since it comprises aromatic carbon rings (aprianus, 2021; zulfita et al., 2020). biochar is frequently used as a soil enhancer to fix issues in the soil. applying biochar to acidic soil can raise ph and enhance soil cec, supplying nutrients n, p, and k. the ability of biochar to maintain soil moisture and restore soil contaminated with heavy metals like (pb, cu, cd and ni). additionally, adding biochar to the soil can help plants develop and take up nutrients more readily (aprianus, 2021) (zulfita et al., 2020). utilization of coconut shell into crafts. coconut shells can be used as handicraft items that have higher economic value. various unique and creative handicraft items can be produced from coconut shells. the creation of coconut shell crafts that are recycled into crafts that are used, such as key chains and tissue holders, and for daily needs, such as spoons, forks, bowls and other craft items. in addition to increasing community income and absorbing labor from the local workforce, 786 establishing the coconut shell business will also provide other development benefits that can lower unemployment and enhance human welfare (heriawan, 2020; sadilah, 2010). batik product development. batik art is a piece of intellectual property that has gained recognition on a global scale. jambi batik has specific characteristics. the motif or design relates to cultural and natural wealth by reflecting jambi social/culture, describing jambi resources and historical value (sarah, 2020). indonesia is rich in its batik tradition, so, unsurprisingly, various ways continue to be done to preserve the culture of wearing batik-patterned cloth, including in jambi province. some models of jambi batik motifs taken from the theme of the surrounding environment are kale, keladi, and tali aek (plants that creep into the water). at the same time, the plant elements made into batik motifs are taken from trees, flowers and fruits. bungo duren, bungo pauh, bungo kaco piring, bungo tanjung, and bungo cengkeh are several plants. kuwaw berhias, merak ngeram, and other motifs, such as the sanggat ship, are derived from faunal elements (mahila, 2018). conclusion the study's findings demonstrate that the local population has a working knowledge of traditional knowledge in their interactions with the peatland environment. the community already knows what commodities can grow well on peatlands in terms of production and consumption systems, namely agricultural and fisheries cultivation. however, cultivating must also be strengthened by the ability to process agricultural products into more value-added products through agroindustry development. in terms of power and governance, the community has understood their strategic role as humans in managing nature, reflected in their ability to make village regulations a formal basis for managing and controlling land on peatlands. references amady, m. r. el. 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(2020). aplikasi biochar sekam padi dan pupuk npk terhadap serapan n, p, k dan komponen hasil jagung manis di lahan gambut. jurnal ilmiah hijau cendekia, 5(1), 42–49. https://doi.org/10.33087/jiubj.v18i3.526 https://doi.org/10.31258/unricsagr.1a8 https://doi.org/10.24260/almaslahah.v9i2.685 https://doi.org/10.32734/idjpcr.v3i2.4065 https://doi.org/10.22146/jik.v15i https://doi.org/10.18280/ijsdp.150716 https://doi.org/10.17509/gea.v7i2.1723 https://doi.org/10.20886/jpht.2018.15.2.67-85 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 94 role of tax incentives in the covid-19 and sustainable economic growth stability volume: 2 number: 2 page: 94 100 1ida i dewa ayu manik sastri, 2luh kade datrini, 3ni putu pertamawati 1,2,3faculty of economics and bussines, unviersity of warmadewa indonesia corresponding author: ida i dewa ayu manik sastri faculty of economics and business, university of warmadewa indonesia email: maniksastri@yahoo.co.id article history: received: 2021-05-26 revised: 2021-07-15 accepted: 2021-07-25 abstract: the real sector absorbs many workers, and hope they will be able to survive and not lay off their jobs. several government regulations have been issued, such as pp no. 23, 44, 86, 110, and 143, regarding tax incentives for taxpayers affected by the covid-19. the 68,101 total taxpayers in the directorate general of taxes in bali, only 16,624 take advantage of tax incentives, so it must be investigated why taxpayers do not take advantage of them. optimal incentives that should be used to stimulate economic growth. the methodology used in this study is a descriptive interpretative qualitative method. the results of the study found that incentives used by taxpayers have stimulated economic growth, but some taxpayers do not take advantage of incentives due to the complexity of procedures, and some do not receive information about incentives. so that, the directorate general of taxes needs to simplify procedures and wider socialization. keywords: tax incentives, economic growth, covid 19 pandemic, economic stimulus cite this as: sastri, i.i.d.a.m, datrini, l.k, pertamawati, n.p, (2021), role of tax incentives in the covid-19 and sustainable economic growth stability. international journal of environmental, sustainability, and social sciences, 2 (2), 94-100. https://doi.org/10.38142/ijesss.v2i2.79 introduction bali, which mainly relies on tourism to support the economy, has been badly hit by the covid-19 pandemic. the world never expected that the covid-19 pandemic would simultaneously destroy the economy. the economic growth of countries in the world has decreased drastically to minus numbers (larasdiputra & saputra, 2021). this condition strongly impacts all sectors, namely: micro, small, medium, and large (harash, 2015). entrepreneurs who previously focused on developing their business by adding product diversification and market expansion, are now very difficult to survive (desmaryani, 2017). employees are the main target who must bear the economic downturn. decreased production automatically reduces the need for labor (sara et al., 2020, 2021). the multiplier effect due to the covid pandemic requires government assistance as a policyholder (saputra et al., 2021). taxes, which were previously a source of state finance, have now turned to the second function, namely the regular function, namely regulating the economic and social fields (atmadja et al., 2021). several regulations of the minister of finance of the republic of indonesia issued by the government during the covid-19 pandemic are as follows: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 95 1. number 23/pmk.03/2020 concerning tax incentives for taxpayers affected by the coronavirus outbreak 2. number 44/pmk.03/2020 concerning tax incentives for taxpayers affected by the 2019 coronavirus disease pandemic 3. number 86/pmk.03/2020 concerning tax incentives for taxpayers affected by the 2019 coronavirus disease pandemic 4. number 110/pmk.03/2020 concerning amendments to the regulation of the minister of finance number 86/pmk.03/2020 concerning tax incentives for taxpayers affected by the 2019 coronavirus disease pandemic 5. number 143/pmk.03/2020 concerning the provision of tax facilities for goods and services needed in the context of handling the 2019 coronavirus disease pandemic and the extension of the application of income tax facilities based on government regulation number 29 of 2020 concerning income tax facilities in the context of handling the coronavirus disease 2019. the forms of tax incentives provided by the state are: 1. pph article 21 is borne by the government, for workers with a gross income of not more than 200 million rupiahs. 2. msme final pph borne by the government 3. exemption of article 22 import income tax 4. reduction of pph 25 installments by 50% 5. preliminary vat return as a low-risk pkp for taxpayers who submit a periodic spt of vat overpayment of restitution of a maximum of 5 billion rupiahs. in table 1, it can be seen that the incentives offered by the government have been used well by taxpayers, although not all taxpayers are willing to use them for certain reasons that make it impossible to take these incentives. table 1. utilization of tax incentives at the bali djp regional office in 2020 (in rupiah) type number of registered number of taxpayers who utilize tax incentive amount total tax incentive tax incentive (pph 21) 14.200 5.243 25.690.939.403 final incentive of msme 42.669 8.937 13.965.149.623 import (pph 22) 816 105 6.245.638.905 installment reduction (pph 25) 5.373 2.202 85.074.872.454 vat preliminary refund 5.553 139 7.888.494.341 source: www.kemenkeu.go.id from the data in table 1, it is known that of the large number of taxpayers registered with the bali djp, only a few take advantage of the tax incentives offered by the government. there are several factors found at the beginning of the study, namely: 1. the complexity of the dgt system to obtain these facilities is because all of them use a digital system. 2. most taxpayers do not know about the tax incentives. most taxpayers have consultants who process the incentive application. 3. registered companies are not included in the klu (business environment group) companies that receive incentives. therefore, it is necessary to investigate further whether the tax incentives offered can stimulate economic growth in bali. http://www.kemenkeu.go.id/ international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 96 changes in incentives in minister of finance regulation no.110 of 2020 on august 14, 2020, pmk no.110 of 2020 was stipulated regarding amendments to pmk no.86/pmk.03/2020, which is valid until now. pph 21 or income tax incentives in the form, article 21 income tax borne by the government on income received by employees with certain criteria are given from the april 2020 tax period to the december 2020 tax period. final taxes incentives based on pp 23 of 2018 in the form of final pph borne by the government on income from businesses received or obtained by taxpayers who have a certain gross turnover are given from the april 2020 tax period to the december 2020 tax period. construction services final pph incentives in the form of services final pph on income received or accrued by the p3-tgai recipient taxpayer borne by the government from august 14 to december 2020. import income tax incentives in the form of article 22 import income tax are exempted from collection to certain taxpayers, effective from the date of issuance of the exemption certificate until december 31, 2020. article 25 corporate income tax incentives in the form of a reduction in tariffs from 25% to 22% are valid from april 2020 to december 2020. article 25 corporate income tax incentives in the form of reducing the amount of article 25 income tax installments by 30% (thirty percent) of the article 25 income tax installments that should be payable from april 2020 to june 2020. article 25 corporate income tax incentives in the form of a reduction in the amount of article 25 pph installments by 50% (fifty percent) of the article 25 income tax installments that should be payable from july 2020 to december 2020. suppose the taxpayer has taken advantage of the corporate income tax rate reduction incentive and the 30% reduction in installments. in that case, the 50% reduction in article 25 pph installments is no longer necessary to apply. vat incentives in the form of pkp may be given a preliminary refund of tax overpayments as low-risk pkp as referred to in article 9 paragraph (4c) of the vat law. methods place and object of research, this research was conducted in the regional office of the djp bali. the object of research was the administration of tax incentives during the covid-19 pandemic and stable economic growth. research informants are: people who will provide their opinions and thoughts in solving problems on how to build public trust in achieving tax revenue targets, someone's expertise or expertise in the cases discussed, namely the bali djp account representatives. practical experience and focus on a problem, namely a personal tax consultant involved in the focus of the problem, namely entrepreneurs who failed to get tax incentives. an authority figure in the case discussed, namely the head of public relations in bali. ordinary people who do not know anything about this problem, but also feel the real problem, namely entrepreneurs who get tax incentives data collection methods are in-depth interviews and questionnaires, which are given to the tax authorities as tax officials who have the authority in implementing state revenues, entrepreneurs as taxpayers, tax consultants as mediators between dgt and taxpayers, and lecturers as parties who provide tax education to prospective taxpayers. the focus group discussion is to avoid the wrong meaning of a researcher towards the focus of the problem being studied. the focus group discussion model is built on the assumption: individual limitations are always hidden in the ignorance of these personal weaknesses. each group member gives knowledge to each other in group association. result and discussion of the 100 taxpayers, 96% stated that entrepreneurs were aware of the tax incentives, only 4% were unaware of the information about these incentives. it means that the information submitted by the dgt has reached the taxpayer. only a small international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 97 proportion of taxpayers do not receive this information (priliandani & saputra, 2019). as many as 85% of taxpayers take advantage of these incentives, only 15% do not. therefore, it indicates that the government has succeeded in implementing the regular taxation function during the pandemic (darma & saputra, 2021). of the 15% of taxpayers who do not take advantage of tax incentives, the majority is because taxpayers do not receive information about these incentives. 15% stated that the incentives were complicated, and 23% said they did not understand how to use them. it proves that there are still people who do not pay attention to the appeal made by the dgt through posters even though they have been posted in strategic places, but still do not get the attention of taxpayers (darma & saputra, 2021). besides the digital model applied by the dgt, taxpayers who are unfamiliar with the digital world will consider it complicated and impossible to obtain (larasdiputra & saputra, 2021). likewise, the reason for the taxpayer's lack of understanding about the procedures for using it. it also makes taxpayers resigned not to take advantage of these incentives. their business growth greatly helps as many as 92% of taxpayers because these taxpayers are in the category of medium and large taxpayers, so there are many types of incentives that can be utilized. meanwhile, 8% stated that it was not helped, because they could only take advantage of one type of incentive while their business was already in danger of going bankrupt, especially taxpayers whose types of business were hotels and restaurants (priliandani & saputra, 2019). a total of 74 taxpayers who take advantage of incentives in the form of final pph, which means that the taxpayers are still in the msme category, 31 taxpayers who take advantage of the pph 21 incentives, which means this is the category of medium and large entrepreneurs, whose employees are already owed pph article 21. only two taxpayers are taking advantage of vat incentives in connection with the sale of goods needed for covid to the state. as many as 26 taxpayers are medium and large entrepreneurs who are included in the pph article 25 area, and as many as ten entrepreneurs have succeeded in utilizing vat refunds with acceleration so that they can help stimulate business growth for taxpayers (yasa & prayudi, 2019). those who stated that it was too complicated to take advantage of these incentives were 15% of taxpayers who generally did not use the services of a tax consultant, while those who used tax consultants would not find it difficult to take advantage of these incentives (chiou & shu, 2019; gaughan & javalgi, 2018). ; larasdiputra & saputra, 2021). summary of suggestions proposed by employers a. encouraging the community to participate in formal economic activities by providing convenience and more justice to taxpayers b. extend the period of use of incentives because the company's financial condition is very bad, and reporting limits do not need to be filled. after all, sometimes they forget to report because they are not open daily c. for information, the scope is expanded, so that all can understand the contents of the incentives, for reporting on its realization if necessary there is no time limit, so that the status of the company is not late in reporting, because we are already difficult to regulate the company during the pandemic. d. do not give too complicated requirements to get incentives. e. clearer socialization about tax incentives procedures, not just a banner that says tax incentives are free to pay taxes. in fact, to take advantage of incentives, some conditions and procedures must be met f. in the future, it is hoped that medium-sized companies or msmes can utilize the incentives, the dgt can provide a clearer socialization to the company beforehand, and there will be no difference of opinion from the regulations issued. regulations are not issued suddenly, and requirements are not complicated. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 98 g. economic growth is first addressed after covid; it is better to keep incentives given because companies definitely need time to stabilize h. information is expanded so that other entrepreneurs know about the information, the time for reporting realization is removed i. please carry out in-depth socialization to the treasurer and the government's finance department regarding the final income tax incentive, because in the application, many treasurers continue to cut the final income tax even though the company has notified and provided evidence that the company is using the final income tax incentive j. the conditions are simplified, without complicated bureaucracy, so that ordinary people can enjoy incentives without the burden of bureaucracy and reporting incentives again. do not make the recipient of the incentive a taxpayer with special attention in the future. the dgt has successfully implemented the regular tax function during the covid-19 pandemic as the executor of the tax sector. taxpayers can already enjoy the facilities provided by the government through the use of tax incentives, although there are still taxpayers who do not care about the incentives offered by the government. dissemination and simplification of the procedure for obtaining incentives must be carried out by the dgt considering that taxpayers are spread across various levels of economy and knowledge (priliandani & saputra, 2019; yasa & prayudi, 2019). confirmation of incentive information that is known to taxpayers shows that there are still 4% of taxpayers who do not know the incentives offered by the government during the covid 19 pandemics. not a material percentage, but it still must receive attention in the future if incentives are extended again (jensen, 2005; stanojević et al., 2010; velte, 2019). 1. confirmation of the use of tax incentives, 14.6% of taxpayers who are aware of these incentives but do not use them because of complicated procedures with the digitalization model and expansion of the business environment group that is not well informed to taxpayers (chiou & shu, 2019; darma & saputra, 2021; dwijayanti & hamidah, 2017). 2. confirmation of taxpayers not taking advantage of the biggest tax incentives due to not getting information. the information conveyed by the dgt through the news, social media, and cross-talk between taxpayers through the tax service office did not fully target the existence of very widespread taxpayers. the intensity and details of the delivery of information need to be carried out by the dgt, considering that facilities such as social media, news reports, and infectious taps have not yet targeted all taxpayers (jensen, 2005; tang et al., 2017). 3. confirmation of the benefits of incentives for taxpayers' economic growth found that these incentives helped 92% of taxpayers. especially taxpayers who get refunds due to the acceleration of refunds by the state. this information needs to be expanded further to receive more taxpayers (darma & saputra, 2021; larasdiputra & saputra, 2021). 4. confirmation of the type of tax used, it turns out that at dgt bali, more taxpayers are categorized as msmes, so that more can take advantage of final tax incentives. however, msmes themselves cannot digitize, so they need to simplify digitization procedures (dwijayanti & hamidah, 2017; priliandani & saputra, 2019; yasa & prayudi, 2019). 5. confirmation of the level of difficulty faced when getting incentives, received confirmation of 15% who considered it too complicated, because they were in the msme category, indicating that many msme taxpayers do not have assistants in the form of tax consultants or proximity to ar account representatives. the dgt has prepared ar as a place for consultation with taxpayers, but unfortunately, they international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 99 are all working from home; once again, this is a big obstacle to discussing digitization via whatsapp or telephone. the limited reach of ar is also a barrier, so many taxpayers have to be handled by ar so that ar is overwhelmed in assisting the pandemic (darma & saputra, 2021; larasdiputra & saputra, 2021; priliandani & saputra, 2019). conclusion the conclusions of this research are: most taxpayers have used tax incentives offered by the government. in dgt bali, the dominant incentive is in the form of final income tax the incentives have been able to stimulate the economic growth of taxpayers. suggestions that can be put forward in this research are: expansion of the information base on incentives or other facilities that taxpayers can enjoy in the future. dgt should provide a special server to convey information, such as regarding the submission of annual tax returns, taxpayers can be sent whatsapp or sms simultaneously through the dgt database because the taxpayer registration requirement has the taxpayer's telephone number listed. simplification of procedures is very important considering the diversity of taxpayers in terms of education, economy, society, and culture. we are a former dutch colony of indonesia, which has inherited a colonial legacy in the form of certain deceptions and fanaticism; 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(2009). factors influencing the use of mobile banking : the case of sms-based mobile banking. auckland university of technology, 162. 1180 the global climate and environmental protest: student environmental activism a transformative defiance volume: 4 number: 4 page: 1180 1198 benjamin damoah1, sagini keengwe2, samuel owusu3, clement yeboah4, francis kekessie5 1faculty of education, university of fort hare, south africa 2college of education & human development, university of north dakota, united states of america 3,4school of education, the university of southern mississippi, united states of america 5mathematics and natural sciences, the university of southern mississippi, united states of america corresponding author: benjamin damoah e-mail: bdamoah@ufh.ac.za article history: received: 2023-06-07 revised: 2023-06-15 accepted: 2023-07-16 abstract: global climate and environmental protests are a widespread movement that aims to draw attention to the urgent need for action on climate change and environmental issues. the movement has gained momentum in recent years as people worldwide have become increasingly aware of the devastating effects of climate change, such as rising sea levels, more frequent and severe natural disasters, and loss of biodiversity. this paper is theoretically grounded on social movement theory which navigated through several climate protests witnessed in recent times, particularly in sub-sahara africa. more than 7 million young people gather in cities throughout the globe in protest of the lack of action by world leaders to stop the severe effects of climate change and its accelerating rate. greta thunberg, a swedish climate activist, and others call on students to leave their classes on fridays to protest the unending climate crises to pressure world leaders to act. these campaigns have led to growing environmental activism as more young people are becoming aware of the devastating impact of climate change on their daily lives. it was discovered that; students have been actively involved in several climate protests defying the institution's authorities to protest for a change in the global conversation amid a series of rhetoric and indecision from world leaders. the paper has unearthed that climate activism has yielded positive outcomes, bringing transformation into global discourse in pursuit of strategic measures to address climate and environmental crises. keywords: social movement, students protest, youth climate demonstration, environmental crisis, climate change activism cite this as: damoah, b., keengwe, s., owusu, s., yeboah, c., kekessie, f. (2023). “the global climate and environmental protest: student environmental activism a transformative defiance” journal of environmental, sustainability and social science, 4 (4), 1180 1198. introduction there have been student protests worldwide and for a significant portion of history. however, the demand for change in an environment of unhappiness and injustice ultimately ties them together. japan, sweden, and former czechoslovakia were just a few nations where student protests took place in 1968. students took to the streets in paris, france, to demonstrate against domestic conservative norms and the underfunding of higher education (jian et al., 2018). krainz (2013) asserted that after the baby boom of the post-world war ii era, french universities received many applications, which led to an increase in enrolment during the 1960s. however, the government 1181 funding needed to be seen as adequate from the students' perspective considering the more significant enrolment at the university, which increased their frustration. gillis (2013) argued that french youth began to demand social and cultural change at the same time. regarding social hierarchy and gender roles, students on campuses were challenging the structures of norms and rules. due to this discontentment, students besieged the sorbonne university campus, which at the time belonged to the university of paris, in early may 1968. the invasion of the sorbonne campus heightened the already-increasing protests and brought about more clashes with the police. on may 10, following the sorbonne occupation, almost 40.000 students took to the streets of paris. however, following the protests, there was a change in the dynamic between students and teachers. students could now participate actively in class and debate, thanks to abandoning previous hierarchical and social status structures. the political and cultural spheres still view these events as significant turning points for the french student and civil movement. finally, the student demonstrations in paris in 1968 show that repressive social structures can be overthrown if enough brave people band together to do so (horn, 2007). wasserstrom (2005) averred that in 1989 there were student protests in beijing, china. armed government forces used deadly force to repress student protesters in tiananmen square on june 4. one of the student protesters, zhou fengsuo, described the circumstances as "the darkest moment in chinese history" in an interview with on point. uncertainty surrounds the number of protesters killed or hurt, but estimates point to thousands of students being killed. there was a time of social unrest in china before the protests and massacre in tiananmen square. the chinese people hoped for democracy and more political and social freedom as the chinese communist party (ccp) began the process of economic liberalization. however, the ccp made no adjustments to enhance greater transparency, and corruption in the government remained viewed as a problem in the nation. it eventually prompted students to stage hunger strikes, classroom occupations, and public demonstrations against the ccp, with the support of other groups (cheng, 2019). regarding democracy and free speech for chinese citizens, many worries remain over 30 years following the second tiananmen square event. additionally, reports indicate that the chinese government has censored information about the events in textbooks and online, which has left many members of china's younger generation ignorant of the tiananmen square massacre. despite concerns about strict government control, china's gdp per capita values have increased over the past few decades. however, political and social justice are intertwined with economic performance. as a result of limited political and social freedom, protests and public opinion may still develop, as we also learned from the tiananmen square events (chung & fu, 2022). brown (2016) intimated that in 1976, students in soweto, south africa, a johannesburg suburb, protested government education decisions. the bantu education act passed in 1953, increased governmental control over the south african educational system, which gave rise to the soweto protests. as a result, the act permitted the government's practice of apartheid policies to continue and be intensified. as a result, the government was given more authority to regulate issues about education, such as selecting the language of instruction (anderson, 2020). the afrikaans language was made the required medium of instruction in 1976 after the bantu education act was passed; descendants primarily speak afrikaans of european colonizers. as a result, afrikaans would be added to the already-present english. it offended many students because they could not communicate in afrikaans, primarily spoken by south africans who supported the national party, which supported apartheid in the nation (ndimande, 2013). since 1994, many significant challenges have plagued south africa's educational system (spaull, 2013). these 1182 challenges include the difficulty of getting students admitted to universities and colleges, the exorbitant cost of tuition, worries about disparities, and inadequate student hostel facilities. over the past few years, student unrest and crises have affected south africa's higher education institutions. it has happened at universities and colleges nationwide (reddy, 2004). sadly, this unwelcome trend has not only affected south african higher education but also impacted higher education systems in nigeria, ghana, and the united states. these unresolved issues sparked the “fees must fall movement," which started in 2015 and led to the nationwide shutdown of south african universities. students have organized in past years to demand action on climate change, bring attention to exorbitant tuition costs, and denounce institutionalized racial discrimination. however, student activism, which includes protests of this nature, is not a recent development. instead, student activism has advocated for increased inclusion and human rights throughout history. regardless of their setbacks, the undertone of these historical accounts of student unrest is one of transformation (godsell et al., 2016). student protests and uprisings have consistently influenced how policies are implemented at educational institutions (williams et al., 2021). the trend has changed recently from one of pursuing one's interests to one that calls for global action on climate change. youth have become some of the most potent climate activists due to their passion for safeguarding the planet's capacity to support life. governments are implored to prioritize ecological responsibility (feldman, 2020). thousands of children worldwide have recently joined a weekly protest against climate inaction that was started by one high school student in sweden (han & ahn, 2020). the "school climate march" of greta thunberg, who skips class on fridays to demonstrate in front of the swedish parliament in stockholm, has caught the attention of young adults tired of waiting for governments to address environmental sustainability (global citizen, 2019). college and university students are demonstrating outside buildings and on the streets in reaction to her demonstrations, calling for more aggressive climate change legislation. thunberg has recently become a moral celebrity due to her relentless condemnation of organizations and institutions contributing to climate change (vavilov, 2019). only a tiny portion of the 195 nations who support the paris climate accord is carrying out its rules, which seek to limit global temperatures from rising by more than 2 degrees celsius over pre-industrial levels (clémençon, 2016). in a speech at the world economic forum on january 23, 2019, thunberg encouraged world leaders to do more to cut greenhouse gas emissions (global citizen, 2019). she stated once more that "adults constantly saying we owe it to young people to offer them hope." however, i do not need your optimism. it would help if you did not have any optimism. i want you to be alarmed. it would help if you experienced the same level of terror that i do daily. furthermore, i need you to take action. it would help if you behaved as though you were experiencing a catastrophe. it would help if you behaved like the house was on fire (bach, 2022). 1183 figure 1. other students have been motivated by the high school student's daring advocacy throughout europe and other areas of the world. more than twelve thousand students demonstrated against climate change in front of the hague, the un's international court of justice, in belgium (peperman & maeseele, 2017). student climate protest organizations in the united states are changing how people talk about the government's reaction to climate change (global citizen, 2019). for instance, the sunrise movement swiftly convinced politicians to support their proposal for a paris agreement, an incredible effort to transition away from fossil fuels by 2030, by organizing sit-ins and other kinds of protest in the house of representatives (bessant & lohmeyer, 2021). the urgency to switch to renewable energy sources will only increase as global climate change worsens. similar mass protests have occurred in germany, and youth activists from other countries have also joined thunberg's cause (global citizen, 2019). this joyous defiance has compelled world leaders to reach a consensus on workable resolutions at cop 27 held in egypt to address the unprecedented climate change crises confronting the world today. the world has witnessed unassailable and mouth-watering climate change resolutions from cop 1, held in berlin, germany, in march 1995, to cop 26 in glasgow, united kingdom. meanwhile, the political will and action needed to drive the implementation of these resolutions are nowhere to be found in the global conversation on climate change. the recent ferocious global intercontinental climate unrest has sent new signals to world leaders that climate change mitigation efforts must be stepped up (han & ahn, 2020). the wave of student climate protests has inescapably revived the need to prioritize climate and environmental issues, significantly impacting the cop 27 summit held in egypt in november 2022. the worldwide climate protest aims to persuade world leaders to adopt radical measures to deal with the climate crisis. history clearly shows that whenever student rebel, good things happen. there has not been a sufficient paper to unpack the ramifications of these climate protests from a transformative defiance perspective. it makes it necessary for this paper to look at a series of continental student climate unrest and its implication on sustainable development. social movement as a theoretical framework. the paper is theoretically framed on social movement theory. a social movement is an unorganized group working toward a specific objective, usually social or political. it might be carried out to support or oppose social change. it is a collective action that may involve people, groups, or both. social movements have been defined as organizational frameworks and tactics that may enable oppressed groups to mount successful protests and push back against the more dominant and privileged elites. they stand for a social change strategy at the grassroots level within nations. social movements began to emerge in the 1184 middle of the 19th century when influential theorists like marx and le bon, who held very different philosophical stances, emphasized conflicts between collective behavior and related actions as a part of more extensive social, economic, and political changes (markoff, 2017). a social movement refers to a collective effort by individuals or organizations to bring about social, cultural, or political change. social movements are typically grassroots movements that arise from the ground up, often in response to perceived injustices or grievances. social movements can take various forms, including protests, marches, boycotts, strikes, and civil disobedience. they often involve organized campaigns to raise awareness about a particular issue, mobilize support, and pressure governments or other institutions to change their policies or practices. examples of social movements throughout history include the civil rights movement in the united states, the feminist movement, the environmental movement, the labor movement, and the anti-war movement. social media has also played a significant role in recent social movements, such as the arab spring and black lives matter. social movements are essential for people to have their voices heard and bring about meaningful societal change (johnston, 2016). in the following years, interest in mass action increased during pivotal moments when people came together to protest government policies and social norms. the women's movement, the student movement, the environmental movement, the peace or anti-war movement, and the independence or post-colonial movements are examples of how collective behavior in europe centered around movements based on various issues (bennett, 2003). both the us and other countries have experienced their movements, most notably the anti-vietnam war, black lives matter, and civil rights movements, california climate change movement in the us as well as more recently the arab spring, the democracy and human rights movements in hong kong, the proand anti-monarchy movements in thailand, mahsa amini protest movement in iran and various movements throughout latin america and elsewhere. social movement theory is different and unique from other mass groups without focus (uygur, 2022). social movement attributes 1. a movement is more than just a crowd that keeps popping up because a crowd lacks the organizational and motivational systems that can keep members engaged during periods of waiting and inaction. 2. for achieving communication and activity coordination over a vast area, such as a nation or continent, crowd mechanisms are ineffective for social movement. 3. a movement combines planning and unpredictability. the movement typically has one or more organizations providing coordination, leadership, and identity, but the organizations' boundaries always differ. for instance, even though groups like california's sierra club significantly impact the movement to protect the environment, anyone who works for the cause and communicates with others who share this goal is a member of the conservationist movement. 4. a social movement is distinguished by its relative longevity; membership activity is sustained for weeks, months, or even years instead of spiking for a short period and then waning away. 5. a social movement typically has a large size, but the size is relative, just like duration. numerous social movements that last for decades may have hundreds of thousands of participants. some movements only have a few scores or a few hundred participants and are contained within the confines of a particular secondary group, such as a religious organization or a local community. since membership is not formally defined, it is impossible to estimate the precise size of a social movement. 1185 6. the semi-formal nature of a social movement's organization is one of its distinguishing features. it is more formalized and fully developed than a stable association like a club, corporation, or political party. social movements have persisted despite covid-19 and the constraints of social distance, supporting meyer and tarrow's (1998) assertion that we live in a movement society or even a movement world. technology and the internet are frequently used by contemporary movements to mobilize people worldwide. successful movements often have a common theme of adjusting to positive social interactions. the guiding concepts of the widespread movements against climate impacts are comparable to those of the social movement. climate and environmental demonstrations are connected to social movement core values. this theory is thus pertinent to the paper since its tenets can help the student climate protest led by greta thunberg to effect societal change. one person started the protest against climate change, gaining international attention. these spontaneous student climate demonstrations aim to fix environmental and climate legislation flaws. the philosophical perspective on social movements is unmistakably geared toward encouraging beneficial social phenomena to effectuate societal transformation. methods this paper is based on the transformative paradigm's (tp) philosophical principles because it seeks to employ student activism to change unjust environmental and climatic policies. the tp brings together numerous philosophical threads concentrating on power concerns and resolving disparities to advance social justice and human rights (mertens & wilson, 2012). the transformational framework offers a chance to investigate the significance of many aspects of diversity that serve as the foundation for oppression and discrimination. the tp is a way of thinking predicated on the idea that researchers and evaluators must address social justice and human rights concerns like climate and environmental crises affecting global communities. the actions of industrialized countries have contributed significantly to climate crises that have adversely affected underdeveloped countries. in reaction to the exclusion of people of disadvantaged groups from choices about research and assessment that touched their lives and an outcry from those communities that they were not experiencing good changes because of the research done on them, mertens (2015) established this paradigm. the axiological assumptions of the tp are based on respect for cultural diversity, social justice, human rights, and the elimination of injustices in climate change policies. the tp makes the ontological assumption that our world is complex, with many perspectives on reality emerging from various socioeconomic and cultural viewpoints. according to the epistemological premise, knowledge is produced within a framework of power and privilege with repercussions tied to whatever version of knowledge is granted privilege (mertens & wilson, 2012). the fourth methodological premise is that no one technique is preferred; instead, methodological choices are linked to social justice goals. a structural analysis is part of the methodology, promoting a critical and reflexive interaction between the evaluator and the stakeholders (mertens & wilson, 2012). climate and environmental student activism are premised on transformational defiance, which supports the principles of social movement theory. a tp entails altering how we see the world, experience it, and behave daily. it comprises individual and societal transformation and has an individual and a community dimension (baker et al., 2021). result and discussion 1186 the severity of this worldwide student protest would affect the global discourse on environmental education. these assumptions are examined below as part of the african continent's climate change rallies staged by student activists. the voice of african students on climate protest. climate change is a pressing issue that affects the entire planet, including africa. like students in other parts of the world, african students have been increasingly vocal in expressing their concerns about climate change and demanding action from their governments and the international community. many african countries are particularly vulnerable to the effects of climate change, such as droughts, floods, and other extreme weather events. these events can lead to food and water shortages, displacement of populations, and other devastating consequences. african students have been taking part in global climate strikes and protests to raise awareness about the urgent need for action to address climate change. they have also been calling on their governments to take steps to reduce greenhouse gas emissions and transition to clean energy sources. in addition, african students have been advocating for more excellent representation and participation of young people in climate change decision-making processes. they believe young people are crucial in shaping policies and initiatives that will affect their futures and future generations. the voice of african students on climate protest highlights the urgent need for action to address climate change and the crucial role that young people can play in shaping a sustainable future. the african continent has recently witnessed spontaneous student climate protests, ably inspired by greta thunberg in sweden, vanessa nakate in uganda, and rahmani in tunisia activism. climate activism south africa. climate activism in south africa is a growing movement that aims to raise awareness about the urgent need for climate action and to pressure the government and corporations to take bold steps toward reducing greenhouse gas emissions and mitigating the impacts of climate change. one of the critical issues climate activists in south africa are fighting is the phasing out of coal-fired power plants, which are responsible for a significant portion of the country's carbon emissions. there are also calls for a rapid transition to renewable energy sources such as wind and solar power. another concern is climate change's impact on vulnerable communities, mainly rural areas and informal settlements. climate activists are advocating for policies addressing the social and economic injustices that exacerbate climate change impacts and for including marginalized groups in decision-making processes related to climate action. youth-led groups have been particularly active in south africa, staging protests and rallies to call on political leaders to take action and to increase awareness of the seriousness of the climate problem. examples of these movements include the fridays for future movement and the african climate alliance. climate activism in south africa is an essential movement that highlights the need for urgent action on climate change, both within and globally. among the hundreds of demonstrators, many young people marched to parliament to support legislation to slow climate change in cape town. the #marchforsystemchange was being used to coordinate the heritage day demonstration. several civil society organizations, including the green connection, extinction rebellion cape town, and 350africa.org, participated in the demonstration, which the african climate alliance coordinated. additional participants were bardale high school, fairdale high school, and the mfuleni technical academy students (groundup, 2022). outside of parliament, activist zipho majova hinted that the demonstrators wanted structural change to take place. too long have the rights and welfare of people and the environment been 1187 neglected to enrich a few. this system views the planet and its inhabitants as being of little value. the climate issue may be one of the greatest threats to human rights (groundup, 2022). figure 2. the african climate alliance's gabriel klaasen stated they are protesting for future generations. people are tired of being exploited by the system. people are sick of being mistreated and subjugated. climate change is a factor in many of south africa's problems, including deteriorating public transportation, housing scarcity, and food poverty. he said the ineffective public transportation system increases automobile use and greenhouse gas emissions. people are more vulnerable to floods when they lack access to adequate housing. affected by climate change will be the cost of and accessibility to nutritious food. the protesters' demands included the creation of a permanent joint standing committee of parliament on the climate crisis, revisions to the school curricula to assist climate education, and an agreement to stop using fossil fuels for energy generation by the year 2035. the demonstration was part of a worldwide movement a few weeks before the cop27 climate summit in egypt (groundup, 2022). climate activism in kenya. climate activism in kenya has been on the rise in recent years as people become increasingly aware of the devastating effects of climate change on the country's environment, economy, and people. some of the critical areas of focus for climate activists in kenya include: 1. advocating for renewable energy: many climate activists in kenya call for the country to transition from fossil fuels to renewable energy sources like solar and wind power. it is a critical way to reduce the country's greenhouse gas emissions and fight climate change. 2. promoting sustainable agriculture: kenya is a major agricultural country, and many climate activists are calling for farmers to adopt sustainable practices that reduce the use of chemicals and promote biodiversity. it can help protect the country's soil and water resources and promote food security. 3. protecting forests and wildlife: kenya has many wildlife, including elephants, lions, and rhinos. climate activists are working to protect these animals by advocating for conservation policies and cracking down on illegal hunting and deforestation. 4. building awareness and education: many climate activists in kenya are working to educate the public about the dangers of climate change and the importance of taking action to address it. it includes working with schools, community groups, and local media to spread the message. 1188 climate activism in kenya is focused on finding sustainable solutions that can help to protect the environment and promote economic development for all kenyans. by working together, activists hope to create a more sustainable and resilient future for the country. in nairobi, the capital of kenya, hundreds of demonstrators thronged the streets to express their opposition to climate change, which is mostly the fault of developed nations. the pan-african climate justice alliance was formed by the demonstrators, who marched while carrying various banners. the youth-led organization staged public demonstrations to demand that wealthy nations compensate for the severe harm done to nomadic people and peasant farmers' lands throughout africa (voa, 2019). figure 3. according to news reports, kenya has been ravaged by the most significant drought in forty years, linked to climate change. duncan omwami, a prominent protester and activist, said that the global north must pay for the harm they are producing. the intergovernmental panel on climate change (ipcc) report states that the global north is responsible for 96% of greenhouse gases. the global south emits 4% of the total. africa can only contribute 4% of these emissions in our current location. hence we are asking the global north to cover the costs of the loss and destruction (vanguard, 2022). elizabeth wathuti, another demonstrator, emphasized that these catastrophes and difficulties affect the entire african continent, not only kenya. moreover, our continent bears the most burden while contributing the least to the climate problem. protesters urge that the nations that have made the most contributions to the issue do not just jettison the people on the front lines to their inevitability but act and stick to their commitments about climate funding. nearly 3.5 million kenyans experienced harsh weather in september 2021, and the government deemed it a national emergency. during the same time frame, floods forced almost 200,000 people to relocate (vanguard, 2022). climate activism in ghana. climate activism in ghana has been gaining momentum in recent years as the country is experiencing the impact of climate change in various forms, such as floods, droughts, and sea-level rise. the government has recognized the importance of addressing climate change and has taken steps to promote sustainable development, including adopting the national climate change policy in 2013. several organizations and individuals in ghana are actively engaged in climate activism, including: 1189 1. ghana youth climate coalition (gycc) a network of young people advocating for climate justice and promoting sustainable development. 2. 350 ghana reducing our carbon (g-roc) an organization focused on promoting renewable energy and advocating for policies that reduce greenhouse gas emissions. 3. green africa youth organization (gayo) a youth-led environmental organization that advocates for sustainable development and engages in tree planting and environmental education. 4. the nature and development foundation (ndf) is an ngo promoting biodiversity conservation and sustainable natural resource management. 5. the environmental protection agency (epa) – is a government agency responsible for promoting sustainable development and protecting the environment. in addition to these organizations, there are also individual climate activists in ghana who are using their voices and platforms to raise awareness about the urgent need to address climate change. for example, kofi annan, a ghanaian diplomat and former secretary-general of the united nations, strongly advocated sustainable development and climate action. climate activism in ghana is growing, and there is a growing recognition of the importance of addressing climate change to achieve sustainable development. three zonal marches were held nationwide as part of the "ghana march for climate" effort, led by arocha ghana in partnership with the ghana youth environmental movement, green youth alliance, and kasa initiative ghana. the march took place at damango, the seat of the savannah regional government, in the northern zone (arocha, 2019). the southern zone march occurred in accra, while the middle zone march occurred in kumasi. as more young people become aware of the severe effects of climate change on their everyday lives, there is an upsurge in climate activism in ghana. due to the recent uncertainty of ghana's precipitation patterns, which negatively influences agriculture, the sea levels rise, the entry of pests, and the temperature rise, which has socioeconomic issues, many youths are struggling economically. several csos and young people collaborated for the first time in ghana to participate in the friday for future global climate strike (kasaghana, 2023). figure 4. 1190 the mayor of accra and the minister for environment, science, technology, and innovation were petitioned during a climate strike organized by the young reporters on environment (yre) and kasa initiative ghana. the group wanted the government to dedicate much effort and resources toward obtaining a 10 percent sustainable energy mix based on the government's target. they also demanded that the government commit more funds and resources toward establishing a comprehensive climate adaptation policy. the government should take action on climate change, and there should be climate justice on a local and international level. about 300 students from different institutions participated in the march overall (kasaghana, 2023). the strategic youth network for development (synd) also started a social media campaign to educate people on the realities of the status of climate change right now, how human activities lead to it, and some strategies for governmental and personal mitigation and adaptation. the project's primary goal was to invite young people to engage online in the discourse about climate change. people are organizing to speak with one voice and demand that the government and other leaders take proactive measures to reduce the effects of and adapt to the changing environment. at the march in damango, protesters urged the government to prevent the destruction of their shea trees from making firewood. they also requested the yabon wura, the region's paramount chief, to intervene on their behalf to persuade the government to find long-term solutions to the climate change problem. the mayor of kumasi joined demonstrators in planting roughly 1000 trees as a symbol of his resolve to regreen ghana's formerly garden city. leading environmental policy advocacy groups motivated youth to act to address the global climate emergency as well as the environmental problems in our local communities (kasaghana, 2023). climate activism in nigeria. climate activism in nigeria is growing as people become increasingly aware of the devastating effects of climate change on the country's environment, economy, and people. some of the critical areas of focus for climate activists in nigeria include: 1. promoting renewable energy: many climate activists in nigeria are calling for the country to transition from fossil fuels to renewable energy sources like solar and wind power. it is a critical way to reduce the country's greenhouse gas emissions and fight climate change. 2. encouraging sustainable agriculture: agriculture is a critical sector in nigeria, and climate activists are calling for farmers to adopt sustainable practices that reduce the use of chemicals and promote biodiversity. it can help protect the country's soil and water resources and promote food security. 3. protecting forests and wildlife: nigeria has many wildlife, including elephants, gorillas, and chimpanzees. climate activists are working to protect these animals by advocating for conservation policies and cracking down on illegal hunting and deforestation. 4. building awareness and education: climate activists in nigeria are working to educate the public about the dangers of climate change and the importance of addressing it. it includes working with schools, community groups, and local media to spread the message. 5. holding the government accountable: climate activists in nigeria are advocating for the government to take more decisive action on climate change, including setting ambitious targets for reducing greenhouse gas emissions, investing in renewable energy, and cracking down on deforestation and pollution. faithwins iwuh, 16, and adenike oladosu, sometimes called greta thunberg of nigeria, want their country to participate in the global battle against climate change. she began planting trees near her school and neighborhood to help accomplish this, and she recycles discarded plastic bags into shower caps. iwuh claims that she has always worried about irresponsible environmental actions' 1191 implications. an estimated 4 million students worldwide have participated in the "fridays for future" movement, launched by thunberg in sweden in august 2018. in recent months, hundreds of students in nigeria joined the movement. the swedish ambassador to nigeria implied that the young generation is taking responsibility and demanding that climate action be taken seriously as the future of their planet is in jeopardy (voa, 2019). figure 5. nigeria is one of the top producers of greenhouse gases in africa since it imports the most fossil fuel-powered generators. in protest, 300 students from ten different schools skipped classes in abuja. according to david michael and other environmental scientists, climate change would significantly impact nigeria. the repercussions of climate change are evident throughout nigeria, with desertification in the north, sea level rise in the south, and conflicts between farmers and herders in the middle belt, and more than 195 nations and territories, including nigeria, have committed to taking action to keep global warming to 1.5 degrees celsius. if many students demand urgent action toward that objective, as iwuh did, then that declaration will likely be realized in realworld politics (voa, 2019). climate activism in nigeria is focused on finding sustainable solutions that can help to protect the environment and promote economic development for all nigerians. by working together, activists hope to create a more sustainable and resilient future for the country. climate activism in morocco. morocco is a country that is particularly vulnerable to the effects of climate change, with its population and economy heavily reliant on agriculture, tourism, and fishing. as a result, there has been growing awareness and concern about the impacts of climate change among the moroccan population, particularly among young people. climate activism in morocco is still in its early stages, but there have been some significant developments in recent years. in 2016, morocco hosted the united nations climate change conference (cop22) in marrakech, which brought together leaders worldwide to discuss solutions to the global climate crisis. this event helped to raise awareness of climate change and its impacts in morocco and provided a platform for activists to share their concerns and ideas with a global audience. since then, several grassroots organizations and movements have emerged in morocco, focusing on renewable energy, waste management, and sustainable agriculture. one of the most notable is the moroccan youth climate movement (mycm), established in 2018 and has since grown to become one of the country's leading voices for climate action. the mycm has organized several 1192 protests and campaigns calling for more significant action on climate change and has worked to engage young people in the fight against climate change. in addition to grassroots movements, there have been some government-led initiatives to address climate change in morocco. for example, in 2020, morocco launched its national adaptation plan, which outlines a range of measures to reduce the country's vulnerability to climate change. the plan includes initiatives such as promoting sustainable agriculture, improving water management, and increasing the use of renewable energy. morocco is already making significant efforts to mitigate climate change, but students want their nation to go further, beginning with resolving the regional issues discouraging public participation. students buzzed enthusiastically, wearing their school uniforms, bee costumes, and t-shirts with incendiary messages. they yelled, "who are we? " as they formed a marching formation. students! what are we after? strong movement! together with greenpeace and other nonprofit groups, the association for earth and life science teachers (aesvt) called for action from the government and its people. under the glaring afternoon sun, moroccan students and volunteers congregated close to a casablanca movie theater. about six hundred activists participated in one of the kingdom's first-ever youth climate marches, joining peers organizing climate strikes worldwide. (al-monitor, 2019). figure 6. when morocco hosted the 2016 un climate change conference, cop22, environmental organizations bloomed, plastic bags were banned, and electric buses and solar bicycles came to marrakech. it needs to keep working, not just during the cop22for all of morocco's top-down climate plans, the public needs to be more involved. according to afrobarometer, only 29% of moroccans are fully aware of the dangers and causes of climate change, and only a fraction believe that individuals can make an impact (al-monitor, 2019). change can also happen in the classroom: 85 percent of university-educated moroccans questioned by afrobarometer were environmentally aware, compared with 17 percent without formal education. while several schools refused to let organizers display posters in their corridors, others — all public — invited their pupils to the march. in morocco, children are positioned to be the driving force behind climate action. because they are battling for their future, youth are more inclined to fight for anything. when you transform a child, he has the potential to alter his family. protesters requested that the state safeguard environmental activists, including those battling 1193 against polluters owned by the state. after their trek, the marchers arrived at a beautiful oceanside park between a stylish cafe and an ancient concrete apartment structure. young activists seized the podium, brimming with zeal and making remarks in arabic, english, french, and tamazight. abdelghani boucham, director of the energy ministry's climate change department, disagreed, claiming that morocco is already taking the actions necessary by the agreement per its economic might, allocating 15% of its investment budget to climate change adaptation. protesters requested that the state make recycling mandatory to relieve pressure on the seas and casablanca's overcrowded landfills. the young moroccans driving their country's climate movement are full of ideas, fury, and cautious optimism (al-monitor, 2019). climate activism in morocco is still relatively new; there are signs of growing awareness and engagement on the issue. with its vulnerable position as a country heavily impacted by climate change, the population has a growing sense of urgency to take action to address the crisis. climate activism in tunisia. tunisians are coping with climate-related effects nationwide, from fatal floods to record droughts. at 49 degrees celsius, august 2021 broke all previous marks for the nation's warmest month. due to utilities' sporadic water supply shutoff due to water shortages, communities have been forced to use bottled water sources instead. diseases that destroy crops flourish in humid environments. sparse rainfall in a nation where 20% of the workforce is dedicated to agriculture has caused crops to wither, prompting a large-scale migration of rural farmers to the capital city of tunis in search of employment. the dearth of employment opportunities has also left tunisia's young feeling relatively disenfranchised; the nation has one of the highest percentages of high school dropouts in north africa (earthjustice, 2022). southwest asia and north africa are seeing changes in their geography due to climate. massive flames have destroyed forests in palestine and israel, consumed olive trees in lebanon, and killed at least 65 people in algeria. every country now faces greater water insecurity due to a lack of precipitation. however, cross-border coordination of water distribution has been hampered by political strife between neighbors and proxy conflicts funded by the west. ten years after tunisia inspired the arab spring and made democratic promises, that nation, and other swana nations have returned to tyranny. people are starting to fight for climate justice despite dealing with these political issues, notably youth-led movements like the arab youth climate movement qatar and the moroccan youth climate movement. political and environmental instability threatens young people's futures; therefore, they are pressing their governments and world leaders to take action (earthjustice, 2022). figure 7. 1194 rahmani environmental activist asserts that anybody born and raised in an underdeveloped area may become a climate activist. "watching my people endure these severe weather occurrences without any government response to climate change motivated me to organize." rahmani and her classmate mohamed jaouadi decided to be the change they wanted after being inspired by greta thunberg's global school strikes, which mobilized millions of young people to advocate climate action from their governments. under the moniker youth for climate tunisia, they planned their first fridays for the future strike in 2019 (earthjustice, 2022). numerous young tunisians have joined yfct's school strikes and social media posts calling the government to account for its climate inaction. supporters started going out with rahmani, sending messages to newly elected officials, and posting information on climate change online. rahmani declares, "we are the new generation. "we will experience climate change more than the older generations do now. as a young tunisian facing severe climate change in the 20 to 30 years to come, i had the impression that things would only worsen. we must take action; we cannot remain silent. that initial blow was modest yet meaningful. rahmani was inspired to continue trying by the small group of adolescents who joined with homemade placards and a desire to assist. the future of tunisia's climate has some reason for hope. to "conditionally" cut carbon emissions to 45 percent below 2010 levels by 2030 and boost school climate education, the government presented new targets under the un paris agreement last year (earthjustice, 2022). implications of student climate activism. hundreds of students protested the paucity of action on climate change and its implications for their future by setting down their pens, leaving class, and traveling to the next large city. in general, their requests are: i. promote environmental transformation as a top priority and affirm an environmental crisis. ii. educate students about climate change. iii. lowering the voting age to 16 is one way to increase the political voice of youth. since greta thunberg, a swedish girl, started skipping school every friday and demonstrating in front of the swedish parliament building in august 2018, the movement for a global school protest against climate change has been gaining ground slowly. it has now spread to all six inhabited continents and has become a social trend (the guardian, 2019). the following details why the protest is entirely justified and, most significantly, everyone must embrace this clarion call: regardless of what you think of the protest movement, it has successfully generated conversation. the fact that climate change seldom appears in any significant party manifestos might occasionally seem like the proverbial "elephant in the room." the decision to ultimately and persistently face the elephant is a significant step. the fact that many politicians have concentrated on whether it is acceptable or lawful for young people to miss school raises awareness of the situation. however, debating its legality or desirability loses a significant chance to listen to the worries of those who will have to deal with the effects of climate change for a far more extended period than the individuals in power. belgian authorities tried to placate young people as the protest gained steam by telling them they could save the earth by spending time sprucing up their local schools. it was not much more than a blatant attempt to divert attention away from young people and entirely sidestep the problem. however, many young people are earnest about the issue they are bringing to the table and cannot be appeased with crude concessions since they are not just prepared to come up daily, give up educational time, and maybe breach the law in the process trend (the guardian, 2019). the strikers' parents, teachers, and eminent scientists are just a few notable individuals who have publicly supported them. their motivations for doing so differ, but the public endorsement of 1195 certain persons who are thought to oversee young people gives the movement legitimacy and serves as a crucial boost for anybody contemplating joining it. one of the most influential and respectable forms of protest is civil disobedience. this method of nonviolent protest is straightforward and accessible to all young people, giving it the ideal platform for a widespread movement. it also causes far less harm or annoyance to other people than the extinction resistance movement, which purposefully disrupts sections of society to convey its message. school walkouts are a quiet protest, a culture that purposefully grooms us to participate in our demise. although the protest does affect instructors' capacity to instruct students successfully, this effect is far less severe than that on the students themselves. in some ways, a school strike is like a hunger strike in that the strikers themselves will be the ones who suffer the most. although it is far less harsh, the idea remains the same. the final option for the oppressed and downtrodden is self-harm. to be heard, those lacking other channels must finally act against themselves or their communities (the guardian, 2019). in some ways, a school strike is like a hunger strike in that the strikers themselves will be the ones who suffer the most. although it is far less harsh, the idea remains the same. the final option for the oppressed and downtrodden is self-harm. those lacking other channels must finally act against themselves or their communities to be heard. in august 2018, a 16-year-old girl skipped class and posted about it on twitter. thousands have now joined her across the world. today's widespread use of social media and young people's skill in harnessing its power, unimaginable even ten years ago, have been crucial in organizing and uniting people worldwide. there has not been any questionable russian activity, political advertising, or false news. according to the idea that has gained widespread traction, we must pay attention and act immediately to save our future. the fight to control the discussion about climate change has been fiercely fought by fossil fuel firms and the politicians in their pay. voters, however, find it absurd that politicians rarely discuss it and much less frequently act. we have continuously brushed aside and informed that we are making improvements to accomplish ill-defined sustainable goals. we can see that the significance of this protest is high and that many people are genuinely somewhat dissatisfied with it. it is encouraging to watch other similarly motivated individuals speak up against what is widely acknowledged to be the most significant crisis humanity is now facing (the guardian, 2019). conclusion the global climate and environmental protest movement, led by students and young people, has become a powerful force for change in recent years. this movement is characterized by transformative defiance that challenges the status quo and demands urgent action to address the climate crisis and other environmental issues. student environmental activism has played a crucial role in mobilizing public opinion and pressuring governments and corporations to take action on climate change. young people have been at the forefront of this movement, organizing school strikes, protests, and other actions to raise awareness about the urgent need for climate action. through their activism, students demonstrate a transformative defiance that challenges the prevailing narrative that economic growth and environmental protection are mutually exclusive. they demand a fundamental transformation of our economic and social systems toward a more sustainable and equitable future (damoah, 2023). the future appears grim on a warming globe, and the good news is rarely heard. all those who believe that the world must act on climate change have found some glimmer of hope in witnessing youths turn out, voice their opinions, and unavoidably impact the political dialogue. even though it appears insignificant in the struggle for a better future with more animals, more healthy coral reefs, and greater environmental responsibility, it is crucial to remember that having 1196 hope is the most important thing. greta thunberg and other student activists have caused the world's most influential politicians, including british lawmakers, to reflect on environmental policy. damoah and omodan (2022) argued that to empower students with the information, abilities, and dispositions required to promote a just transformation, schools and universities must become centers of climate action. teachers and lecturers must receive assistance in teaching climate change across all subject areas. student climate activism has significant implications for society, the environment, and the political landscape. here are some of the critical implications: 1. awareness: student climate activism has raised awareness about the severity of the climate crisis and the urgent need to take action. by organizing strikes, marches, and other events, students have captured the media's and the public's attention, bringing the issue to the forefront of global conversations. 2. political pressure: student activism has pressured governments and institutions to take meaningful action on climate change. as a result, we have seen increased climate policies and investments in renewable energy. 3. generational divide: student climate activism has highlighted a generational divide between younger generations, more concerned about the planet's future, and older generations, who may need to be more engaged with environmental issues. it has led to debates about intergenerational equity and responsibility. 4. educational reform: student climate activism has also led to calls for educational reform, with some arguing that the education system should emphasize climate change and sustainability more. 5. social change: student climate activism has the potential to catalyze broader social change. as more people become aware of the climate crisis and the need for action, we may see a shift in cultural norms and values, leading to more sustainable lifestyles and behaviors. student climate activism has the potential to bring about significant change on multiple levels, from policy to culture. by raising awareness, putting pressure on decision-makers, and sparking broader social change, students are playing a critical role in the fight against climate change. the global climate and environmental protest movement, led by student environmental activists, represents a transformative defiance that challenges the status quo and demands urgent action to address the climate crisis and other environmental challenges. it is a powerful force for change that inspires a new generation of leaders and advocates for 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(2021). plantation politics and campus rebellions: power, diversity, and the emancipatory struggle in higher education. suny press. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 225 pick-up savings system to improve the financial management capabilities of village communities volume: 2 number: 3 page: 225 230 1 eka siskawati, 2zahara, 3 meri yulia 1,2,3 accounting department, politeknik negeri padang corresponding author: eka siskawati email: ekasiskawati@gmail.com article history: received: 2021-11-06 revised: 2021-11-15 accepted: 2021-11-20 abstract: public financial management in rural areas is still short-term oriented. they still prioritize today's needs. meanwhile, planning to meet long-term needs is often neglected. as an economic institution at the village level, a village-owned business entity was established to improve the economic welfare of the village community. one of the efforts made is to increase awareness of saving behavior. however, the behavior of the village community in saving is often short-term oriented, so that most village people have not been able to manage finances to anticipate their financial problems in the future. therefore, research on the role of bumdes as a village-scale economic institution in improving the financial management capacity of the village community is very important. the purpose of this study was to find out how the role of village-owned business entities in improving the ability of community financial management through savings products with a savings pick-up system. this research uses a qualitative approach with a case study method at the village-owned enterprises (bumdes) pakandangan emas. data collection techniques were carried out through interviews and field observations. this study found that the sharia savings business unit in the pakandangan emas bumdes can shape people's behavior in long-term oriented financial management. this behavior is formed mainly through a savings system that is directly picked up by the community. this system effectively improves people's behavior to get used to saving as their future planning. keywords: village-owned enterprises, financial management, the village community, financial literacy cite this as: yulia, m., zahara., siskawati, e. (2021). “pick-up savings system to improve the financial management capabilities of village communities.” international journal of environmental, sustainability, and social sciences, 2 (2), 225 230 introduction institutional organizations can influence and shape people's behavior. institutional organizations at the village level have roles and functions to improve the welfare of the village community. one of the institutional organizations at the village level is a village-owned enterprise (bumdes). community welfare can be measured in many ways, such as through the volume of contributions at the community level. bumdes was formed based on law number 6 of 2014 concerning villages. the village government has the authority to regulate its own household, one of which is that the village government has an interest in improving community welfare and the quality of human life as well as poverty alleviation through fulfilling basic needs, developing village facilities and infrastructure, developing local economic potential, and utilizing natural and environmental resources. in a sustainable manner in the village, it is necessary to explore the local potential that exists in the village. to achieve this goal, the village is the leading agency that can reach the real target group who wants to be prosperous, namely by forming a village-owned enterprise (ramadana et al., 2019). together with community leaders, the village government agreed to establish a village owned enterprise (bumdes) as a village economic institution. bumdes, according to law number 6 of 2014 concerning villages is a business entity whose entire or most of the capital is owned by the village through direct participation from international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 226 village assets which are separated in order to manage assets, services, and other businesses for the maximum welfare of the village community. this law defines village community empowerment as an effort to develop community independence and welfare through increasing knowledge, attitudes, skills, behavior, abilities, awareness, and utilization of resources through the utilization of policies, programs, activities, and assistance following their authority, with the essence of the problem and the priority needs of the villagers (badaruddin et al., 2020). kushartono (2016) states that the existence of bumdes cannot be separated from the village community, because all activities carried out by bumdes are related to the welfare and economic development of the village community. the development of bumdes needs to be carried out so that existing bumdes can function according to their roles. bumdes goals and objectives can be achieved if bumdes are managed in a directed and professional manner. bumdes as a social entrepreneurship organization does not only focus on the ability to generate profits but also the ability to empower the community so that they have the independence to create equitable welfare (wulan & hermanto, 2019) bumdes is one of the institutions in the village formed by the government to encourage the creation of village economic improvements. bumdes, as a village economic institution, plays a role in shaping the financial behavior of the community. in addition, bumdes carries out its function as an economic institution by utilizing the potential of the village for the welfare of the village community. village potential is the power, strength, ability, and ability possessed by a village that can be developed to improve community welfare (soleh (2017)). broadly speaking, village potential can be divided into two, namely physical potential and non-physical potential. the physical potential is the potential related to natural resources in the village in the form of land, soil, water, climate, geographical environment, livestock, and human resources. the nonphysical potential is all potential related to the village community and their behavior. other nonphysical potentials are village institutions, village apparatus, customs, and culture. a village community that lives for a long time will form its own way of life. however, the village government has so far focused on the natural resources in the village and has not maximized the potential of the community (non-physical) to improve the welfare of the village community. the ability of the community to manage personal finances is one of the non-physical forces that can support the welfare of the community. however, limited public knowledge in long-term financial management planning is still commonly encountered in village community life. financial planning and management are important to achieve goals. the habits of the village community in managing finances, in general, have not been oriented to long-term goals such as preparing for wedding expenses, hajj and umrah costs, and education costs. today's needs are still a priority for public financial management. in general, people manage their finances by setting aside their income for two purposes, first for consumption purposes, and second for savings purposes. however, management for savings is often still short-term oriented, so that most village communities have not been able to manage finances to anticipate their financial problems in the future. simple and effective financial management is very important so that they avoid financial problems in the future. knowledge of simple and effective financial management is needed for people to manage their daily finances. financial knowledge is very beneficial in doing financial planning. the higher the level of financial knowledge in the village community, the higher the financial management ability of the village community (swiecka et al., 2020). the strong efforts of the village economy to improve the financial well-being of its people have contributed to the increase in financial literacy as it equips individuals to make quality financial decisions to improve their financial well-being. that is why several organizations have attempted to increase the level of financial knowledge of the people (garg & singh, 2018). financial literacy is knowledge and understanding of financial concepts and risks and skills, motivation, and confidence to apply knowledge and understanding to make effective decisions (lusardi, 2019). community welfare is a measure to determine the level of people's ability to meet their needs. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 227 what is meant by the necessities of life are everything that humans need which includes food, clothing, housing, health, education, entertainment, and so on (karyaningsih & wibowo, 2019). financial services such as paying for electricity, water, bpjs, and so on have become the needs of the village community. however, village communities have difficulty accessing financial services in their villages. so that dues and obligations that must be paid regularly are difficult to pay on time. it is because the availability of financial services in their village is still low. in addition, individual behavior in managing finances is related to individual financial responsibilities. financial responsibility is the process of managing finances and other assets in a way that is considered productive (purwidianti & mudjiyanti, 2016). one effective way that makes it easier for individuals to manage their finances is through saving activities. however, village community residences, which are far from financial services, are obstacles in shaping community behavior to get used to saving. therefore, research on the role of bumdes as a village-scale economic institution in improving the financial management capacity of the village community is very important. methods this research uses a qualitative approach with a case study method at the village-owned enterprises (bumdes) pakandangan emas. the informants of this research were the director, pakandangan bumdes employees, and the pakandangan village community. the research location is the village owned enterprise of pakandangan emas, which is located in padang pariaman regency, west sumatra. the reason for choosing this object is that the pakandangan emas bumdes is one of the bumdes still operating in the padang pariaman regency. in addition, the pakandangan emas bumdes have received many achievements. the limitation of the problem in this study is that this research is focused on looking at the role of bumdes in improving the financial management capacity of the village community. the data collection technique in this study was direct interviews with research subjects. data analysis is carried out by compiling data that has been collected in a systematic and detailed manner so that the data is easy to understand and can be clearly informed to other parties. furthermore, the researchers made a discussion of these data. result and discussion one of the objectives of establishing the pakandangan emas bumdes is to empower the village economy and form a positive character in the community so that they are diligent in saving. thus, bumdes pakandangan emas helps the community to solve the community's economic problems. this situation can be achieved by forming positive character as the main goal so that everything that is done is based on education (nursaptini et al., 2020). there are various types of sharia savings products at the pakandangan bumdes, including education savings, urban savings, and like-like savings. with the existence of a sharia savings business unit that the pakandangan emas bumdes run, more and more people are interested in saving, both for the educational needs of school children and for qurban savings. the impact of the existence of bumdes can be seen from the economic side, because the life of bumdes is the economic empowerment of the community, as said by the director of bumdes: “the impact of the existence of bumdes is from an economic perspective, because it is a business entity… bumdes is an economic empowerment of the community.” the purpose of bumdes is to form a positive character in the community so that they are diligent in saving. helping the community to solve economic problems, one of which is the problem of education costs. as stated by the bumdes management below: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 228 savings, people are trained to save because we make deposits picked up, right? ... even like education savings, for example, you can take it once in 6 months, so when you take it at the end of the semester, you can buy children's books. the system run by the pakandangan emas bumdes sharia savings business unit is not like the system run by the bank. the pakandangan emas bumdes hold deposits that are taken directly from the community, which are run from house to house by the pakandangan emas bumdes management. it is to make it easier for customers to save and not incur transportation costs to save. the pakandangan emas bumdes does not apply an administrative fee every month, so customers do not worry about their savings decreasing. customers are only charged a withdrawal fee by the pakandangan emas bumdes sharia savings business unit as a service because they have deposited money in the pakandangan emas bumdes. "we see that in the community, if we are like people who deliver here, it is the same as the banking system. for example, this person wants to save 5000, and it will be delivered too, that is the hard part. that is what you want to see. the cost to the bank alone is more than 5000 a day." not only savings for education, but bumdes also provides savings for people who want to collect money for qurban. it encourages people to become customers in the sharia savings unit. as stated by the bumdes management below: “or taqwa savings for kindergarten children's qurban, for example… you can take it once a year." the community also feels the impact of the sharia savings business unit, including that the community can save for future needs, the community can pay bpjs contributions, electricity, water, and others. in addition, when saving in a sharia savings unit, customers are not charged an administrative fee per month, but customers are only charged when withdrawing money. as stated by one of the villagers: "the ease that you feel, when you pay for the electricity you can go there, bpjs can also be there... when you withdraw, the administrative costs will be cut" the community in pakandangan village also said that a sharia savings business unit made it easier for people to save without any monthly fees. it is very beneficial for the people of pakandangan village because the savings can be taken at any time or when the community needs them. many customers have benefited from this type of savings because dozens of customers have fulfilled their dream of making sacrifices from this type of savings. as stated by the bumdes management: "there are no people who have left because those who save are still small, their savings are not maximized...there are tens of people who make sacrifices every year... if each of the savings is of various kinds, there are 1 million and 500 sans... if this ziswaf deposit is in the form of infaq and sadaqah, so not so much nominal that can be collected from this ziswaf deposit. there are no marriage savings yet." most of the funds from customer savings are kept for reserve funds. some of the funds from the public savings were used to increase the capital of agricultural business units and waste banks. as stated by the bumdes management: "some of it we play, some of it dominantly we save… the most that is like-like savings, savings are at any time we have to stand by the funds right." the number of active customers in this savings business unit is approximately 300 people. the largest number of customers participating in this sharia savings unit is the likes and dislikes of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 229 savings because like-like savings are more practical because they can be taken at any time without a time limit, especially for urgent needs. "usually, if the public… likes savings… they take it. dominant likes. for example, customers who have aqiqah savings, have finished their aqiqah, and replace them with free savings because they still want to save." many benefits are obtained by the community from this sharia savings business unit, including the community easily getting financial services around their place of residence. in addition, it shows that bumdes, with its sharia savings business unit, has played a very important role in shaping people's behavior in managing long-term oriented finances. conclusion the habits of the village community in managing finances, in general, have not been oriented to long-term goals such as preparing for wedding expenses, hajj and umrah costs, and education costs. today's needs are still a priority for public financial management. in general, people manage their finances by setting aside their income for two purposes, first for consumption purposes, and second for savings purposes. however, management for savings is often still shortterm oriented, so that most village communities have not been able to manage finances to anticipate their financial problems in the future. this study aims to determine the role of bumdes in improving the welfare of the village community through increasing the financial management capacity of the village community. bumdes in the province of west sumatra is also called bumdes (village owned enterprises). village-owned enterprises are village-level economic institutions, which carry out their activities using the social enterprise business model. bumdes is one of the institutions in the village that plays a role in shaping the financial behavior of the community. the sharia savings business unit in the pakandangan emas bumdes can shape people's long-term-oriented financial management behavior. this behavior is formed mainly through a savings system that is directly picked up by the community. this system effectively improves people's behavior to get used to saving as their future planning. this sharia savings business unit really helps the community more easily manage their finances for their daily needs, savings, or investment. references badaruddin, b., kariono, k., ermansyah, e., & sudarwati, l. (2020). village community empowerment through village-owned enterprise based on social capital in north sumatera. asia pacific journal of social work and development, 00(00), 1–13. https://doi.org/10.1080/02185385.2020.1765855 garg, n., & singh, s. (2018). financial literacy among youth. 45(1), 173–186. https://doi.org/10.1108/ijse-11-2016-0303 karyaningsih, d., & wibowo, a. (2019). the support system decision the determination of poor community welfare with the methods web-based smarter : case studies regency lebak the province of banten. https://doi.org/10.1088/1742-6596/1179/1/012012 kokkodis, m., lappas, t., & ransbotham, s. (2020). from lurkers to workers : predicting voluntary contribution and community welfare. june. kushartono, e. w. (2016). pengembangan desa mandiri melalui pengelolaan badan usaha milik desa ( bumdes ). jurnal dinamika ekonomi dan bisnis, 13. lusardi, a. (2019). financial literacy and the need for financial education : evidence and implications. 5, 1–8. nursaptini, widodo, a., & sobri, m. (2020). school and community synergy in building the character of. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 230 purwidianti, w., & mudjiyanti, r. (2016). analisis pengaruh pengalaman keuangan dan tingkat pendapatan terhadap perilaku keuangan keluarga di kecamatan purwokerto timur. benefit: jurnal manajemen dan bisnis, 1(2), 141. https://doi.org/10.23917/benefit.v1i2.3257 ramadana, c. b., ribawanto, h., & suwondo. (2019). keberadaan badan usaha milik desa (bumdes) sebagai penguatan ekonomi desa. jurnal administrasi publik (jap), 8(1), 1068– 1076. https://doi.org/10.23887/jinah.v8i1.19865 soleh, a. (2017). strategi pengembangan potensi desa. jurnal sungkai, 5(1), 35–52. swiecka, b., yesildag, e., ozen, e., & grima, s. (2020). financial literacy : the case of poland. 1– 17. wulan, v. r., & hermanto, a. (2019). sociopreneurship business incubator design based on information technology as an innovative solution for enhancing community welfare. 2(2), 240–254. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 244 cooperative work a fundamental strategy in primary education volume: 2 number: 3 page: 244-249 1amparo rosa montellanos solís, 2johnny félix farfán pimentel, 3 janet meluzka garcía riveros, 4luis carmelo fuertes meza 1,2,3,4universidad césar vallejo, perú corresponding author: johnny félix farfán pimentel universidad césar vallejo, perú email: ereynosa@ucv.edu.pe article history: received: 2021-07-25 revised: 2021-08-17 accepted: 2021-11-18 abstract: this article provides analysis and review of the bibliographic about cooperative work as a fundamental strategy for acquiring competencies, strengthening interpersonal relationships, construction knowledge, attitudes, and management of skills such as communication, autonomy, leadership, decision-making, and primary school motivation. learning depends not only on the individual but effort of the group to achieve the expected purpose. since a strategy that seeks methodological, active, participatory, dynamic change, awakens the interest of students to discover, learn, innovate, internalize, consolidate learning cooperatively working in small groups to expand their learning, seeking the benefit of all in which they assume the role of protagonists of their own learning developing in different contexts, work in a climate of satisfaction, understanding, respect, and tolerance. in the first instance, the different conceptions about cooperative work by recognized authors are known. second, information is provided on the characteristics, importance of cooperative work, structure used by the teacher to carry activities. keywords: cooperative work; positive interdependence; interpersonal skills cite this as: solis, a.r.m, pimentel, j.f., riveros, j.m.g, meza, l.c.f, (2021) cooperative work a fundamental strategy in primary education, international journal of environmental, sustainability, and social sciences, 2 (3), 244-249 introduction in the current educational context, the training of students is based on an approach by competencies to achieve the integral development of students, reflecting learning based on real situations, responding to the solution of current problems; for this, the curriculum states that students face challenges, challenges, think, observe, reflect, search, analyze reliable information, conduct dialogues, interact with your peers instead of working individually. cooperative work consists of working together to achieve common objectives, achieving individual and group benefits; working in small groups maximizes their own learning (johnson et al., 1999; holubec 1994). likewise, cooperative work is an active educational methodology based on interaction in workgroups with a minimum number of students; each one internalizes co-responsibility in their learning according to the theme to be developed (bermejo et al., 2020). cooperative work is an active strategy in which students work in groups to enhance their learning. it is characterized by collaboration, participation, mutual help. this methodological approach focuses on encouraging dialogue, analysis, and shared reflection among its members, with the participation of a mediator (gutiérrez-fresneda et al., 2020). likewise, this strategy allows negotiation between all the members to agree on the task and obtain a common result by assuming responsibilities equally (izquierdo et al., 2019). in addition, it favors educational interaction in the classroom; students develop learning by mobilizing all their capacities, abilities, skills, and affectivity, managing to train competent students (molina, 2020); allowing students to help each other, share ideas, experiences and develop their social skills (arias 2017). likewise, the use of the cooperative learning technique allows modifying the individualistic and competitive disposition of the student, increasing their motivation, autonomy, and responsibility through active and constructive communication (fraile, 2008, cited by garrote et al., 2019). therefore, collaboration is key to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 245 developing students' talent, since a series of competencies are developed, becoming a source of stimulation and creativity, being essential for mutual support, it is a process of respect for skills and knowledge of others, promoting inclusion (vázquez et al., 2017). in the present study, a literature review of different scientific and academic journals has been carried out to systematize cooperative work's epistemological and praxiological theoretical bases as a fundamental strategy in primary education. the methods used were analysis-synthesis, inductive-deductive. as a purpose, it was proposed to collect, analyze and systematize information relevant to cooperative work as a fundamental strategy in primary education. for the epistemological and praxiological foundation of cooperative learning, and analysis, synthesis of different articles related to cooperative work, an active methodology for the achievement of learning, didactic and pedagogical strategy, training tool, findings, experiences in students, sought in the databases such as scopus, ebsco, proquest, scielo, academiconefile. in the educational environment, the interaction work between students stands out, in this context, it is possible to distinguish some characteristics that facilitate the teaching-learning process, among which we can mention those proposed by (díaz & hernández 1999 cited by bustamante 2017) and other authors: positive interdependence, face-to-face interaction, individual responsibility, interpersonal skills, and group processing or self-assessment. positive interdependence consists of creating a bond between colleagues, clearly mentioning the task and the group objective that they have to carry out with the intention that everyone knows how to achieve the expected purpose together. therefore, each member of the group must be clear that the effort of each one depends on the success of the others. (johnson et al., 1999). to enhance this characteristic, students have to be trained with a collective proposal. there are structures such as collective rewards, division of labor, dependence on resources, among others. (estrada et al., 2016). face-to-face interaction is achieved when there is mutual interaction and a verbal exchange between the group's peers; therefore, it requires committed students. ferreiro & espino (2012) state that groups should be made up of a maximum of four members since sometimes they will fulfill a double function. to deepen the productivity of a group work will depend on the capacity of each of the members, by sticking to cooperative work it will allow the change to take place in their different functions, this is how the student will acquire high performance. (reyes & reyes, 2017). individual responsibility and personal appreciation mean that the entire group should achieve its objectives by generating the common good, each of its members is responsible for carrying out the part of the work that corresponds to him, in this situation, no one can stop working and much less employing the work of another colleague, its purpose is that through work in learning teams students are academically strengthened, affectively, it allows to determine who needs more help, support to carry out their task. concerning interpersonal skills, social skills are practiced as clear, precise communication; the support that is given between them is reciprocal. they constructively solve their problems, accept themselves as they are, and trust between themselves. these skills are an essential requirement for good performance in group work. group processing or self-evaluation consists of identifying the behaviors that each of the students manifests during group work and is even part of the process of measuring their achievements, and from this, they propose changes, improvements to achieve the proposed objectives (bermejo et al., 2021). group processing allows adequate reflection and students' participation in work teams; therefore, this process is usually critical, reflective, and consistent. individual leadership is banished, evidencing shared leadership; each of the students has protagonism, participation, and responsibility at work. in turn, cooperative learning presents the following structure: activity, reward, and authority; according to bustamante (2017), the teacher to organize their learning sessions makes decisions regarding the actions that the students are going to carry out, about how they will motivate, who will decide or have the degree of control that students will have over their own activities. therefore, the structure of the activity has as its main characteristic the interaction between students in small groups according to the activities they carry out, evidencing the common learning and interdependence between them. in addition, the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 246 reward structure has an important meaning because each of the students is performing efficiently to achieve personal success, and in turn, that of all the members of their group, they are interacting cooperatively to achieve the desired goal. furthermore, the authority structure strengthens the degree of autonomy of the students; they plan, organize and decide how to do the activities in a creative, innovative way, demonstrating all their skills and knowledge, the teacher in this sense determines what they learn and how much they learn, while the students decide autonomously how to execute it or carry out their work. cooperative work maximizes the assimilation of knowledge in each group member by sharing their knowledge, evidence, skills, abilities, materials, establishing, assuming their agreements and common goals. at the same time, the climate in the classroom improves, the students feel motivated, committed to the achievement of their learning together. (duran & monereo 2012 cited by romero et al., 2020). for (durán & vidal 2004 cited by romero et al., 2020), cooperative work is important because students develop critical thinking, self-esteem, a high positive dependence among group members, which improves their development and academic performance. according to bustamante (2017), he argued that when applying for cooperative work, interpersonal relationships are usually more stable, students are critical, reflective, work satisfactorily among class groups; it is a methodological strategy that develops creativity and innovation. another important aspect that this methodology fosters is the development of their social competence; it attends positively to diversity and individual differences, it reduces bullying (juárez et al., 2019). in turn, cooperative learning allows students to be responsible in the long term, fulfill their obligations, develop socially, promoting collaboration and collective work. (johnson et al., 1998 cited by romero et al., 2020). likewise, it is important that, it is necessary to implement learning structures with a cooperative methodology at all educational levels and even the higher level, being the fundamental axis to develop skills. (sánchez marín et al., 2019). in turn, cooperative work is important because it allows integrating, creating, and sharing knowledge, facilitating student learning, creating in them a lasting change to apply it in different contexts (sánchez marín et al., 2019). the advantage of applying this strategy in the classroom is that mutual help becomes true, genuine, students show personal and social development and improve their academic and affective performance, expectations that you want to achieve such as curiosity, perseverance, success and become constant for the future. (romero et al., 2020). cooperative work brings great benefits in pedagogical work, at an academic, social, and psychological level at different levels of study. research proves that cooperative work raises high performance, eradicating competitive and individualistic work (johnson et al., 1999); (reynosa navarro et al., 2020). this position is a strategy that can be developed in different contexts; they perceive learning, managing to develop social competence, and strategies can even be included in masterclasses and incorporate communication through ict and neuroscience (sánchez et al., 2019). cooperation through a program has favored access to the writing system of students; therefore, it is important to encourage family participation through cooperative dynamics; it allows integrating skills that facilitate le; this in writing, this cooperative practice is a strategy of interest in improving lexical and semantic development, as well as a written language (gutierrez-fresnada et al., 2020). in universities, teaching-learning has been transformed by applying these spaces of interaction, cooperation that promotes a culture of research in groups to achieve the competencies and aptitudes in each of the professionals, for the achievement of a purpose, aspects in the realization must be considered of cooperative activities such as group agreements, respect for diversity and equitable participation, teamwork competence is the most demanded, the teacher interacts as an advisor, guide, supervisor, evaluates planning, quality, distribution of the tasks, the responsibilities assigned by each member of the group (bedregal et al., 2020). methods international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 247 this methodology allows the teacher to use research tools, improve his practice, because he will adapt it to his reality, understanding the needs of his students, in turn, improves the climate allowing the student to explain his learning process, improves conflicts, understanding and mutual knowledge, making students develop competencies. group work is the teacher's work of the teacher is a capacity that determines educational quality, helps in planning, execution, and consensus of the proposed objectives. as a result, students have better social competencies living in a controlled environment and close to a work field (izquierdo et al., 2019). results and discussion in the area of physical education in university institutions, this cooperative methodology has been applied to promote values, interaction in heterogeneous groups; it requires students to become aware to carry out content work and communication, but to internalize learning, it is it is essential to have a climate of empathy, respect, and tolerance, generating knowledge, learning for life (bermejo et al., 2021). cooperative learning improves the academic performance of students by making them acquire competencies; it is suitable for teaching experimental sciences since in this subject, traditional, expository classes are still taught, obtaining ineffective results; when activating this methodology, the students are reflective, critical, they are the protagonists of the construction of their learning herrada (2018). likewise, cooperative work is a potential strategy that maximizes the participation of the members, achieving a positive impact on learning. called didactics of teaching-learning in the computational field (revelo et al., 2018). through cooperative work, students exercise not only integrative learning but also develop social skills, and knowledge is measured through self-evaluation and co-evaluation (garrote et al., 2019). cooperative work is shown as a democratic strategy in student learning since it occurs in a shared way. they acquire norms, agreements, democratic values that are very important to relate to others in our society. erbil and kocabas (2018). cooperative work according to all the information and practices analyzed is a relevant strategy to apply in primary education classrooms because it is an active learning methodology, develops disproportionate interest, ensuring high performance in students, and increases benefits in each of the students in an academic, cognitive, psychological and socio-educational way. furthermore, the application of this cooperative strategy allows students to acquire skills adjusting to the current national curriculum and current job demands such as leadership practice, assertive communication, autonomy, group work, decision-making, critical position, division of tasks, coordination when working in teams, conflict resolution, and autonomy, achieving the integral development of students. conclusion students are aware of their own changes when applying this dynamic, active, coordinated strategy, in which they learn to respect themselves, express and defend their own position, ideas and even feel satisfied, motivated by wanting to learn and learn, expose and share all their achievements showing development and mastery of the subject to be discussed. through this process, students learn to value the contribution of others to achieve the success of all; they feel support throughout the activity process, demonstrating a commitment to do their job well. it is a strategy that helps the teacher improve the classroom climate in the face of conflict situations that arise personally and in the low performance of students, showing a good coexistence and avoiding the practice of disruptive behaviors. for the achievement of cooperative work in primary education classrooms, a change is essential concerning a meaningful dynamic learning strategy that allows active, coordinated learning, establishing their own agreements, work norms, much depends on the motivating attitude of the student. as a teacher, students are infected with this optimism by assuming their international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 248 challenges with effort, dedication, and even overcoming their mistakes and frustrations by applying techniques focused on emotional skills. references arias, l. 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(2019). cooperative and collaborative methodologies in teacher training for interculturality. tendencias pedagógicas, 33, 37-46. https://doi.org/10.15366/tp2019.33.003 1125 mercury content analysis in cosmetics sold freelyon social media in gorontalo city volume: 4 number: 4 page: 1125 1130 irwan irwan1, nadirah rasyid ridha2 1 public health study program, state university of gorontalo, indonesia 2 pediatric department, medical faculty, hasanuddin university, makassar corresponding author: irwan e-mail: irwan@ung.ac.id article history: received: 2023-04-09 revised: 2023-06-15 accepted: 2023-07-15 abstract: cosmetics have become necessary for humans because of their routine and continuous use. therefore, the research aims to discover mercury content in cosmetics sold freely on social media in gorontalo city. besides, the sampling employs total sampling with a complete sample of 10 items. therefore, this study is descriptive research with an experimental laboratory method. on the other hand, the qualitative analysis using atomic absorption spectrophotometer (ssa) test unveiled that out of the ten samples of whitening cream, there were eight samples containing mercury, namely sample 1, sample 2, sample 3, sample 5, sample 6, sample 8, sample 9, and sample 10. however, it does not exceed the mercury level under the limit requirements set by the national agency of drug and food control of the republic of indonesia. as a recommendation, in choosing cosmetic products, consumers should pay attention to the benefits and adverse effects and the chemical content that can jeopardize their health and use cosmetic ingredients with a pom number. keywords: mercury, cosmetics, aas cite this as: irwan, ridha, nr. (2023). “mercury content analysis in cosmetics sold freelyon social media in gorontalo city” international journal of environmental, sustainability, and social science, 4(4), 1125 – 1130. introduction health is generally defined as being physically, mentally, and spiritually well. meanwhile, healthy skin means skin that does not suffer from any disease, either a disease that affects the skin directly or a disease in the body that indirectly affects the skin's health. the appearance of healthy skin can be seen from the physical structure of the skin in the form of color, flexibility, thickness, and skin texture. various factors affect the appearance of healthy skin, such as age, race, climate, sunlight, and pregnancy (holilah, 2016; jatmiko et al., 2016). white and bright skin is everyone's dream, especially women. therefore everyone tries to maintain and improve the health of their skin, so most women always try to look attractive. the development of skincare technology and beauty clinics throughout indonesia also supports this. for this reason, skincare has become a current trend for modern women and is a necessity for a woman (tranggono & latifah, 2014; dipahayu et al., 2014). mercury (hg) vapor is highly hazardous because it is poisonous when inhaled, enters the brain's blood, and damages brain tissue. inorganic mercury compound soluble in water and alcohol is poisonous only when in large concentrations. inorganic mercury compounds such as dimethyl and methyl mercury are the conversion of inorganic mercury with the help of bacteria in the water through the food chain, eventually entering the digestive tract. furthermore, in the body, mercury can react with thiosulfuhydrin in proteins to disrupt enzymes and stop critical chemical reactions, and can interfere with the central nervous system (walangitan et al., 2018; wisitaatmadja, 2012). polii et al. (2013) conducted the research finding of the analysis of the mercury content in facial whitening cosmetics sold by street vendors in pasar 45 in manado city. it was disclosed that the four samples of the sold whitening cream contained mercury. however, only one of the four samples mailto:irwan@ung.ac.id 1126 followed the mercury heavy metal contamination limit under the national agency of drug and food control regulations, the bpom (obat, 2011; nuradi, 2017). the result of the interview with three women who frequently use cosmetic products that were sold online via facebook and instagram indicated that they prioritized the effects of the whitening cream rather than the dangers that would later be felt. even within one week, the changes were already seen. the face is already white, clean, and smooth. also, some respondents have used it for a long time; the more they used it, the more black spots appeared and lodged on their faces. however, the ingredients used in the mixture of whitening face creams have yet to be discovered. regardless of the dangers that will arise from using this illegal whitening cream, this cosmetic is increasingly loved by most women in gorontalo city (mallongi, 2018; nurfadillah, 2019). beauty cosmetics are in demand in gorontalo city because appearance is always the primary factor. besides, the results of interviews with several women who bought cosmetics on social media such as facebook, named portal gorontalo and forum jual beli online, unveil that they did not know that heavy metal mercury can be added to whitening cosmetics and it has harmful effects on consumers who use it (anwar & rantetampang, 2017; irwan, 2019). methods the research design applied the experimental laboratory method. at the same time, the sampling used purposive sampling, where the samples were bought from facebook, namely portal gorontalo, five samples, and forum jual beli online, five samples. the cosmetic brand chosen was the most widely sold online and had a relatively low price. the tools used in this research were vapor generation accessory (vga), evaporating dishes (porcelain), glass funnel, the separatory funnel 250 ml (pirex®), beaker glass 100 ml and 250 ml (pirex®), volumetric flask 100 ml and 1000 ml (pirex®), analytical balance, volumetric pipette (pirex®), micropipette, tube rack, atomic absorption spectrometry (aas) (varian®), and test tube. meanwhile, the substances used were distilled water, nitric acid 5 mpa, ferric chloride, concentrated hydrochloric acid (hcl), mercury standard solution 1000 ppm, petroleum ether p.a, samples of whitening cream, and titanium chloride. then, the data collection technique was done by direct observation of the object observed by calculating the amount of mercury. data were analyzed descriptively to overview the mercury content in cosmetics sold freely on social media in gorontalo city. result and discussion frequency distribution of respondents on length of light exposure. concerning the respondents' exposure length to monitor light, the case is divided into risky and non-risky classifications. the results can be seen in the following table: table 1. the result of qualitative analysis of hg (mercury) content in cosmetics sample name ke noah hcl result conclusion ginge + + + red precipitate positive(+) kote + + + red precipitate positive(+) cream blush + + + yellow precipitate positive(+) lipstick white precipitate negative(-) hair oil + + + yellow precipitate positive(+) mascara + + + yellow precipitate positive(+) moisturizer white precipitate negative(-) deodorant + + + yellow precipitate positive(+) 1127 soap + + + yellow precipitate positive(+) parfum + + + yellow precipitate positive(+) sumber: (testing center for the utilization of quality and diversification of fishery products in gorontalo province, 2020). table 2. the result of quantitative analysis of hg (mercury) on cosmetics sample name sample weight (mg) dilution ratio hcl mercury calculation results (ppb) hg content (ppm) conclusion ginger 2002,40 10 + 71,40431482 0,0714 meet standard kotex 2002,20 10 + 64,41913845 0,0644 meet standard cream blush 2001,00 10 + 59,96001999 0,0600 meet standard lipstick 2001,00 10 64,95752124 0.0650 meet standard hair oil 2001,00 10 + 77,95102449 0,0780 meet standard mascara 2001,00 10 + 60,95952024 0,0610 meet standard moisturizer 2001,00 10 65,95702149 0,0660 meet standard deodorant 2001,00 10 + 68,45577211 0,0685 meet standard soap 2001,00 10 + 65,65423121 0,0876 meet standard parfum 2001,00 10 + 70,98767522 0,0968 meet standard source: primary data based on the criteria for mercury standards set by who at one ppm qualitative analysis. the result of the qualitative analysis in table 1 depicts that out of 10 samples, samples of lipstick and moisturizer were tested using one reagent. namely, the hcl solution gains the white result. it does not contain mercury, so lipsticks and moisturizer samples are safe to use by the public even though they are sold freely. riswiyanto (2013) declares that adding 15 drops of hcl test solution will form a white precipitate. this indicates that the positive test solution does not contain mercury and produces a white chloride salt (robinson, 2010). on the other hand, in the cosmetic samples ginger, kotex (menstrual pants), cream blush, hair oil, mascara, deodorant, soap, and perfume, the color changes to red and yellow precipitate that there is mercury content. further, the test continued with a quantitative test using atomic absorption spectrophotometry (aas). as dahuri (2012) stated, adding 1-5 drops of kl solution is conducted to determine if the identified sample contains mercury, indicated by a change in color and red precipitate (sastrohamidjojo & hardjono, 2011; kusantati et al., 2018). the appearance of a yellow precipitate in the cosmetic sample is in line with vogel (2012), in which adding 1-5 drops of naoh test solution will form a yellow precipitate. this signifies that the test solution is positive and contains mercury because dilute sodium hydroxide when added slowly, will produce a yellow precipitate of mercury oxide. this qualitative analysis aims at determining the presence of a chemical element or compound, both organic and organic (trisnawati et al., 2017). quantitative analysis. the ten samples were analyzed using an atomic absorption spectrophotometer to prove the finding more clearly. the basis for choosing this method was that mercury metal (hg) was volatile, so the analysis in the ssa machine was carried out with a flameless system with a wavelength of 253.7nm. the wavelength of 253.7 nm was selected since it has the best sensitivity and does not interact with other metals in the sample (robinson, 2010). christiani (2009) asserts that the working principle of flameless atomic absorption spectrophotometer (flameless aas), namely the suction of the sample liquid containing positively charged mercury, is carried out using a suction tube connected to a peristaltic pump that can suck samples up to 3.2 l / minute. as a reducing agent, stannum chloride (sncl 10%) is used to reduce the positive mercury element into neutral (uncharged) mercury in the form of mercury vapor mist. the n22 gas pushes the mist of mercury vapor toward the aas absorption cell and interacts with 1128 the light from the mercury cathode lamp (hollow et al.). the interaction is in light absorption, where the magnitude of which can be seen on the aas monitor screen as absorbance. the amount of light absorption is proportional to the level of mercury present in the sample, which is detected in units of ppb.11 additionally, the atomic absorption spectrophotometer is a spectrophotometer method that utilizes the absorption phenomenon as a basis for measurement. the absorption of light energy occurs by neutral atoms in a gas state, and the absorbed light is usually visible or ultralight rays (weldon, 2013). the qualitative analysis applying the atomic absorption spectrophotometer (ssa) test showed that out of the ten samples of whitening cream, there were eight samples containing mercury, namely ginger, kotex, cream blush, hair oil, mascara, deodorant, soap, and perfume, as shown in table 2. however, it does not exceed the level of mercury under the limit requirements set by the national agency of drug and food control of the republic of indonesia number 12 of 2019 concerning contamination in cosmetics which discloses that the requirement for heavy metal mercury (hg) is exact or less than 1 mg/kg or one mg/l (1 ppm) (bpom, 2019) so that it is still safe to use by the community. moreover, trisnawatu et al., 2017 point out that the whitening creams containing mercury used in the short term can cause toxicity to the body's organs. this happens because the mercury compounds have direct contact with the skin so that it is easily absorbed into the blood and results in an irritant reaction that lasts quickly, including making the skin burn and black, even it can develop into skin cancer. in high dosages, it can cause permanent damage to the brain, lungs, and kidneys, interfere with fetal development, and cause manifestations of poisoning symptoms in the nervous system, such as visual impairment, tremors, insomnia, dementia, and abnormal hand movements (ataxia). mercury accumulating in the body's organs is a carcinogenic substance that can cause death (trisnawati et al., 2017). putriyanti, 2010 also discloses that mercury in cosmetics used every day and repeatedly will cause harm to health. even just applied to the skin's surface, mercury easily seeps into the blood and then enters the body's nervous system. mercury can cause various health problems, ranging from skin changes that can eventually cause black spots on the skin, irritation, permanent damage to the nervous system of the brain, kidneys, and impaired fetal development. in the short term, mercury in high dosage leads to vomiting and diarrhea (irwan, 2019). as stated in holilah (2016), mercury is hazardous because it is easily absorbed. in the long term, mercury stays in the skin layers, enters the body through the skin pores, reaches the bloodstream, and circulates to other organs. as a result, mercury will accumulate in the kidneys and then damage human organs. consequently, it is necessary to prevent additional mercury exposure, primarily in cosmetic products, and evaluate the cosmetics on the market periodically (holilah, 2016). this finding is in line with nuradi (2017), that indicated that mercury (hg) content in the amount of 0,1429-1531.5713 ug/g. based on the decree of bpom (national agency for drug and food control) number. hk. 03. 1.23.08.11.07517 of 2011, mercury is prohibited from being used in cosmetics, so the whitening creams sold and traded online in makassar city do not meet the predetermined requirements (nurfadillah, 2019; polii et al., 2013). this also follows trisnawatu et al. (2017), which revealed that two of the 18 samples contain mercury. the quantitative test unveils that the mercury level in the whitening cream product with a bpom registration number with the a1 variant is 224.04 ± 0.35 mg/kg, and for the a2 variant is 188.20 ± 0.28 mg/kg. so not all whitening cream cosmetics on the market meet the requirements set by the bpom (trisnawati et al., 2017). 1129 on the one hand, facial cosmetic products that are good and safe for health make some people still use cosmetics that contain mercury. however, few who have known the dangers of using cosmetics containing mercury instead choose to keep using it to beautify themselves in a short time, without thinking about the side effects and dangers posed to health due to using a mercury product. the accumulation of mercury in the body will lead to the regeneration of nerve cells in the cerebellum, control coordination, and degeneration of the nerve sheath nerve membrane, which ultimately can lead to paralysis and death. equally important, mercury poisoning after using skin-lightening products has been reported in several countries, including africa, europe, the united states, mexico, australia, and china. for instance, a 34-year-old chinese woman suffers from nephritic syndrome after using a skinlightening cream. her blood and urine mercury levels returned normal after chelation therapy with d-penicillamine. in the us (arizona, california, new mexico, and texas), 317 women who used skin whitening creams reported having symptoms associated with mercury poisoning, namely stimulating fatigue (67%), nervousness and irritability (63%), and severe headaches. (61%), insomnia (51%), memory loss (44%), loss of strength in the legs (44%), tingling or burning sensation (39%), tremors or shaking hands (38%), depression (31%) ), and a metallic taste in the mouth (20%) with high levels of mercury in the urine (poljšak & dahmane, 2012). conclusion further, the test continued with a quantitative test using atomic absorption spectrophotometry (aas). the result of qualitative analysis depicts that out of 10 samples, samples of lipstick and moisturizer tested using three reagents, namely the kl, naoh, and hcl solutions, obtain the white result, which means that it does not contain mercury. whereas, in the cosmetic samples ginger, kotex, cream blush, hair oil, mascara, deodorant, soap, and perfume, the color changes to red and yellow precipitate, meaning mercury content. the qualitative analysis using the atomic absorption spectrophotometer (aas) test unveils that out of the ten samples of whitening cream, eight samples containing mercury, namely ginger, kotex, cream blush, hair oil, mascara, deodorant, soap, and perfume. however, it does not exceed the mercury level, following the limit requirements set by the national agency of drug and food control of the republic of indonesia. references obat, b. p. makanan.(2011). peraturan kepala badan pom republik indonesia nomor: hk. 0.3. 1.23. 07.11. 6662 tahun 2011 tentangpersyaratan cemaran mikroba dan logam berat dalam kosmetik. http://www.pom.go.id/public/hukum_perundangan/pdf/per_b hn_kos_fnl.pdf. holilah, i. 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(2012). free radicals and extrinsic skin aging. dermatology research and practice, 2012. https://doi.org/10.1155/2012/135206 https://doi.org/10.53342/pharmasci.v2i2.79 https://doi.org/10.1136/ewjm.173.1.15 https://doi.org/10.3923/ajsr.2017.316.322 https://doi.org/10.5958/0976-5506.2018.00058.x https://doi.org/10.35971/gojhes.v1i2.2698 https://doi.org/10.35971/jjhsr.v1i2.1879 https://doi.org/10.7454/psr.v1i3.3485 https://doi.org/10.1155/2012/135206 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 266 determinants of interest in becoming a public accountant volume: 2 number: 3 page: 266 272 marsyaf faculty of economics and business, mercubuana university, jakarta corresponding author: marsyaf email: marsyaf.s@gmail.com article history: received: 2021-07-26 revised: 2021-08-16 accepted: 2021-11-17 abstract: this study examines the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. the population in this study were students of the accounting study program at mercu buana university. sampling as many as 81 using the purposive sampling technique. the research data collection technique was carried out through a questionnaire. the data analysis method used in this research is multiple linear regression analysis. the results showed that selfmotivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant keywords: interests, self-motivation, perceptions of the public accountant profession, financial awards, professional recognition cite this as: marsyaf. (2021). “determinants of interest in becoming a public accountant.” international journal of environmental, sustainability, and social sciences, 2 (3), 266 – 272. introduction based on a survey conducted by afa in 2015, indonesia contributed the most accounting graduates in an annual average of around 35,000 graduates out of a total of 80,000 accountants graduates in asean. it shows that accounting is a very popular major. however, according to the center for the development of service accountants and appraisers (ppajp), the growth of public accountants in indonesia is still low at 6% per year. this phenomenon indicates the lack of interest in accounting students to become public accountants. interest is defined as a personal will, desire or preference and is closely related to attitude. interests and attitudes are the basis for prejudice, and interest is also important in making decisions. interest can cause a person to do something that has interests him actively. interest is a person's awareness that the object, thing, or situation concerned with himself is done consciously and followed by a sense of pleasure. interest in work will determine how far his participation in a job. the stronger the interest and attention of a person, the more concerned that person is in his profession. other factors that can influence interest in becoming a public accountant are: self-motivation, one's perception of interest in becoming a public accountant, financial awards, and professional recognition. several previous studies have examined the factors that influence student interest in becoming public accountants, such as arifianto, 2014; sari e. l., 2016; lestari, 2018; and febriyanti, 2019. however, these studies still show different results. therefore, the authors are interested in conducting research again to get better results with the title "the influence of self-motivation, perceptions of the public accountant profession, financial awards and professional recognition of interests in becoming a public accountant". the formulation of the problem in the research are: 1.) is there an influence of self-motivation on interest in becoming a public accountant? 2.) is there an influence of perceptions about the public accounting profession on interest in becoming a public accountant? 3.) is there an effect of financial rewards on interest in becoming a public accountant? 4.) is there any effect of professional recognition on interest in becoming a public accountant? the purpose of the study was to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. expectancy theory international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 267 in his book, work and motivation, victor h. vroom pioneered expectancy theory, presents a theory which he calls the expectancy theory. according to this theory, motivation results from an outcome to be achieved by a person, and the concerned estimate that his actions will lead to the desired result. that is, if someone really wants something and the way seems open to get it, then the person concerned will try to get it. according to (nickels, mchugh, & mchugh, 2014), the expectancy theory is based on three concepts, namely: 1) hope (expectancy): is an individual's belief that a certain behavior will get the expected work results. 2) linking (instrumentality) : is an individual's belief that his successful work makes him receive a reward or reward. 3) value (valence): this is the reward or result needed by a person for a certain outcome. goal-setting theory goal-setting theory is one part of the motivation theory proposed by edwin locke in 1978. goal-setting theory is based on the premise that is setting ambitious, but achievable goals can motivate individuals and improve performance if goals are accepted, accompanied by feedback, and facilitated with organizational conditions (nickels et al., 2014). edwin locke in (wibowo, 2017) suggests that in goal setting, there are four kinds of motivational mechanisms, namely: 1) goals direct attention, 2) goals govern effort, 3) goals of increasing persistence, 4) objectives support strategies and action plans. interest in becoming a public accountant interest is an impulse that causes the attachment of individual attention to certain objects such as work, lessons, objects, and people. interest is related to cognitive, affective, and motor aspects and is a source of motivation to do what is desired (jahja, 2011). according to (jahja, 2011) interest has special characteristics and characteristics, which are as follows: 1.) interests are personal (individual); there is a difference between the interests of one person and another. 2.) interest causes discriminatory effects. 3.) closely related to motivation, influencing, and being influenced by motivation. 4.) interest is something that is learned, not innate, and can change depending on needs, experience, and fashion. the factors that include interest according to (jahja, 2011), namely: 1.) physical, social, and egoistic needs. 2.) experience 3.) self-motivation. according to robert heller in (wibowo, 2017) states that motivation is the desire to act. everyone can be motivated by several different forces. meanwhile, greenberg and baron in (wibowo, 2017) argue that motivation is a series of processes that arouse, direct, and maintain human behavior towards achieving goals. awakening has to do with the drive or energy behind the action. motivation is also concerned with the choices people make and the direction of their behavior. moderate behavior maintains or maintains how long people will continue to strive to achieve goals. self-concept is a self-schema, namely knowledge about oneself, which affects how a person processes information, and takes action (vaughan & hogg in (meinarno & sarwono, 2018). h1: self-motivation has a positive and significant effect on interest in becoming a public accountant motivation can certainly affect a person's interest because every human being needs motivation. with motivation makes a person more active and enthusiastic in working on getting optimal results. the stronger the interest and attention of a person, the more concerned that person is in his profession. arifianto, (2014), in his research, states that self-motivation has a positive and significant influence on interest in being public. furthermore (santoso, 2014) examined the influence of the family environment, motivation, and student perceptions about the public accounting profession on interest in becoming a public accountant; the results showed partially stated that there was a positive influence between motivation and interest in becoming a public accountant. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 268 perception of the public accountant profession perception is considered as an integrated process of the individual to the stimulus he receives. perception is the process of receiving information and making sense of the world around us. it requires consideration of which information needs attention, categorizing the information, and interpreting it within our existing knowledge framework (mcshane & von glinow in (wibowo, 2013). someone who lives and carries out activities in an environment must have a different impression from one person to another. the impression is influenced by the information they have. in this case, if someone has a positive perception of public accountants, of course, the greater the interest of someone to become a public accountant, but if someone has a negative perception of public accountants, of course, someone's interest in becoming a public accountant will decrease. sari e. l., (2016), in his research, concluded that if an individual has a good perception of something and has a strong intention, the individual can determine the purpose of it, then that goal will affect his behavior in the future. furthermore (santoso, 2014) examined the influence of the family environment, motivation, and student perceptions of the public accounting profession on interest in becoming a public accountant. h2.perceptions of the public accounting profession have a positive and significant effect on interest in becoming a public accountant financial awards an award is something that is given to a person or group for carrying out their duties well. with the award is expected to increase motivation for someone who receives the award. in the world of work, rewards are expected to increase the motivation of workers because they feel that their work is appreciated to improve worker performance. according to gibson, ivancevich, and donnelly in (wibowo, 2017) awards can be divided into 2 (two) as follows: 1.) extrinsic reward: extrinsic rewards are external rewards to work, such as pay, promotions, or social security . these extrinsic rewards, for example, (1) financial rewards (wages and salaries, social security), (2) interpersonal rewards, (3) promotions. 2.) intrinsic reward: intrinsic rewards are part of the work itself, such as the responsibilities, challenges, and feedback characteristics of the job. these intrinsic rewards include, for example, job completion, achievement, autonomy, and personal development. financial awards or salaries are generally given for the performance that employees in a company have done, and later the financial awards or salaries are used to meet their daily needs. public accounting firms have their own way of providing salaries to their auditors. this salary difference is based on the number of client projects handled by the public accounting firm. if public accountants handle many projects, they can get a large salary, but many also have a small salary. it is the reason why public accountants choose to look for opportunities elsewhere. febriyanti, (2019), in his research, states that the interest of accounting students in choosing a career as a public accountant is influenced by several factors, such as financial rewards, market considerations, family environment, personality, professional recognition, and work environment. furthermore (rahmatdatulah, hidayati, & mawardi, 2019) examines the factors that influence accounting students' career choice in the business economics faculty; the results of the study show that salary has a significant effect on career selection as a public accountant. h3 : financial awards have a positive and significant effect on interest in becoming a public accountant the research results conducted by (febriyanti, 2019) state that professional recognition has a positive and significant effect on student interest in a career as a public accountant. different research results were conducted by (pane, 2019) which stated that professional recognition had no significant effect on students' interest in becoming public accountants. h4: professional recognition has a positive and significant effect on interest in becoming a public accountant. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 269 methods the research method used in this study is causal research, namely, to test the hypothesis about the effect of the independent variable on the dependent variable, in this study to see the effect of self-motivation, perception of the profession of a public accountant, financial rewards, professional recognition of interest in becoming a public accountant. the sampling technique in this study used a purposive sampling technique. the limitations considered in this study are accounting students who have passed auditing courses, and 2017 and 2018 students. thus, the sample in this study amounted to 81 students. this study uses multiple regression testing with spss statistical tools. result and discussion table 1. coefficient of determination test results model r r square adjusted r square std. error of the estimate 1 .376a .571 .548 1.609 predictors: (constant), pp, pf, pmd, pmpap based on the table above, it shows the adjusted r square value of 0.548, which means that the variables of self-motivation, perception of the public accounting profession, financial awards, and professional recognition on the variable of interest in becoming a public accountant are 54.8%, while the remaining 45.2% is influenced by other variables not included in this regression model. table 2. simultaneous significance test (f test) model sum of squares df mean square f sig regression 264.826 4 66.206 25.269 .000b residual 199.125 76 2.620 total 463.951 80 based on the results of the f test above, the significance value of self-motivation variables, perceptions of the public accounting profession, financial awards, and professional recognition is 0.000. so it can be concluded that self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition together influence on the interest in becoming a public accountant by accounting students at mercu buana university, meruya which means this model is worthy of research. table 3. individual parameter significance test model unstandardized coefficients standardized coefficients t sig b std error beta (constant) -.642 2.117 -.303 .762 pmd .590 .075 .662 7.867 .000 pmpap .187 .124 .134 1.507 .136 pf .029 .090 .026 .325 .746 pp .097 .117 .075 .826 .412 a. dependent variable: mmap based on the t-count results in the table above, it can be explained as follows: 1.) selfmotivation variable (x1) has a t-count value that is greater than the t-table value (7.867 > 1.991) and a significance level that is smaller than 0.05 (0.000 < 0.05). it shows that the self-motivation variable has a positive and significant effect on students' interest in becoming public accountants. 2.) the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 270 perception variable of public accountants (x2) has a t-count value that is smaller than the t-table value (1.507 <1.991), and a significance level greater than 0.05 (0.136 > 0.05). it shows that the perception variable about public accountants has no significant effect on students' interest in becoming public accountants. 3.) the financial award variable (x3) has a t-count value that is smaller than the t-table value (0.325 <1.991), and a significance level greater than 0.05 (0.746 > 0.05). it shows that the financial award variable has no significant effect on students' interest in becoming public accountants. 4.) professional recognition variable (x4) has a t-count value that is smaller than the t-table value (0.826 <1.991), and a significance level greater than 0.05 (0.412 > 0.05). it shows that the variable of professional recognition has no significant effect on students' interest in becoming public accountants. based on the results of testing the hypothesis above, it is found that the self-motivation variable partially has a positive and significant effect on students' interest in becoming public accountants. therefore, it can be explained that students want to become public accountants because of their inner desires, one of which is wanting to get a job that matches their educational background. the results of this study are in line with research conducted by (arifianto, 2014) which states that self-motivation has a positive and significant influence on interest in becoming a public accountant. based on the results of hypothesis testing, it was found that the perception variable about public accountants had no significant effect on students' interest in becoming public accountants. one of the factors that influence the perception of one of them is the state of the individual related to the psychological aspect (mood). when the mood is good, then a person can perceive things as beautiful. conversely, when the mood is bad, everything in the environment seems to turn into something unpleasant. in this case, it could be because the respondent who filled out the questionnaire was in a bad mood, so that everything he perceived at that time was not good. based on the results of hypothesis testing, it was found that the financial award variable had no significant effect on students' interest in becoming public accountants. it can be explained that accounting students have a view that the increase in financial rewards is relatively fast, and the existence of a pension fund is not a factor that makes students interested in becoming public accountants. students may expect more experience that they will get when working and use it as a coach of their courage to experience the real world of work. the results of this study are in line with research conducted by (espa, arista, & sari, 2016) which states that financial rewards or salaries on a test basis do not significantly affect career choice for accountants. based on the results of hypothesis testing, it was found that the professional recognition variable had no significant effect on students' interest in becoming public accountants. this result is in line with research conducted by (kuswidanti, 2018) which states that professional recognition has no significant effect on career choice to become a public accountant. according to him, in general, current students think that professional recognition is no longer a reason for a career in accountants, because the process in a public accountant career is quite difficult and takes a long time to get promoted. in addition, public accountants are also required to increase knowledge and training regularly. conclusion based on the results of the study, the following conclusions can be drawn: 1.) selfmotivation has a positive and significant effect on the interest of accounting students at mercu buana university, jakarta. 2.) perceptions of public accountants have no significant effect on the interest of accounting students at mercu buana university, jakarta. 3.) financial awards have no significant effect on students' interest in becoming public accountants on the interest of accounting students at mercu buana university, jakarta. 4.) professional recognition has no significant effect on the interest of accounting students at mercu buana university, jakarta. based on the discussion, suggestions can be given: 1.) further researchers are expected to add independent variables and increase the number of samples to provide maximum test results. 2.) academics need to improve international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 271 facilities and infrastructure that support student learning practices, especially the practice of becoming a public accountant by providing internship opportunities for students at public accounting firms. 3.) for public accountants, in order to further increase financial rewards so that they can attract students to work as public accountants. references ambari, i. p., & ramantha, i. w. 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(2018). application of multivariate analysis with ibm spss 25 program (9th ed.). semarang: dionegoro university publishing agency. hoesada, s. a. (2009). bunga rampai auditing. jakarta: salemba empat. ihendinihu, j. u., & robert, s. n. (2014). role of audit education in minimizing audit expectation gap (aeg) in nigeria. nigeria: michael okpara university of agriculture. jahja, y. (2011). developmental psychology. jakarta: kencana prenada media group . kharismawati, h. (2015). analysis of the effect of financial rewards, professional training, professional recognition, social values and work environment on public accountant career selection. surakarta: muhammadiyah university of surakarta. kulsum, u., & jauhar, m. (2014). introduction to social psychology. jakarta: pustakaraya achievement. kuswidanti, h. a. (2018). analysis of the factors that influence the choice of a career to become a public accountant. surakarta: muhammadiyah university of surakarta. lestari, a. s. (2018). factors that influence the career choice of accounting students as public accountants (case study on accounting students at muhammadiyah university of surakarta). surakarta: muhammadiyah university of surakarta. meinarno, e. a., & sarwono, s. w. (2018). social psychology. jakarta: salemba humanika. mappanyuki, ratna (2019): influence of internal audit and internal control system on quality of the financial statement. conference on international issues in business and economic research ciiber. mulyadi. (2017). auditing (6th ed.). jakarta: salemba empat. naminingsih, n. n. (2018). effect of financial rewards, professional training, professional recognition, market considerations, friends and family in the selection of a public accountant career. surakarta: surakarta state islamic institute. nickels, w. g., mchugh, j. m., & mchugh, s. m. (2014). introduction to business (8th ed., vol. 1). jakarta: salemba 4. oviani, g. (2014). differences in perceptions of accounting students against the public accountant profession. surabaya: perbanas college of economics. pane, n. w. (2019). factors that influence the interest of accounting students in choosing a career as a public accountant. medan: muhammadiyah university of north sumatra. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 272 rahmatdatulah, hidayati, n., & mawardi, m. c. (2019). factors that influence career selection of accounting students, faculty of economics and business, islamic university of malang. malang: islamic university of malang. rahmawati, k. (2014). public accountant career selection: effects of financial rewards, ethical orientation, professional recognition and professional training. surakarta: muhammadiyah university of surakarta. santoso, c. b. (2014). the influence of family environment, student motivation and perceptions of the public accountant profession on interest in becoming a public accountant in accounting study program students, riau university, batam archipelago. batam: university of the riau archipelago. sari, e. l. (2016). the effect of motivation and perceptions of students in the accounting study program on interest in being an auditor at stie perbanas surabaya students. surabaya: stie perbanas surabaya. sari, r. p., hastuti, s., & ratnawati, r. (2019). accounting examination and case examples in indonesia. surabaya: scopindo media pustaka. sekaran, u., & bougie, r. (2017). metode penelitian untuk bisnis (6 ed.). jakarta: salemba empat . setya, d. (2017). the influence of perception and motivation on the interests of students of the islamic accounting department for a career in the tax sector. surakarta: surakarta state islamic institute. slamet. (2010). learning and the factors that influence it. jakarta: pt. rineka cipta. sugiyono. (2014). research methods quantitative, qualitative and r&d. bandung: alphabeta. v. wiratna sujarweni. (2015). spss for research. yogyakarta: new press library. wati, l. n. (2018). applied research methodology. bekasi : libraries. wibowo. (2013). behavior in organizations (1 ed.). depok: rajawali press. wibowo, w. (2017). performance management fifth edition. depok: rajawali press. wicaksono, y. (2017). the influence of financial rewards, work environment, and personality types on the interests of accounting students for a career to become a public accountant. yogyakarta: yogyakarta state university. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 250 effect of compensation, and internal control perceived behavioral control behavior of fraud volume: 2 number: 3 page: 250-256 minanari minanari faculty of economics and business, university of mercu buana corresponding author: minari minanari email: minanari@mercubuana.ac.id article history: received: 2021-08-10 revised: 2021-08-16 accepted: 2021-11-22 abstract: the purpose of this study was to examine the effect of compensation suitability, the effectiveness of the internal control system, and perceived behavioral control on fraudulent behavior in the state civil apparatus (asn) in tangerang city government. the data of this study were obtained from the questionnaire answers (primary). the research findings show that the compensation suitability, effectiveness of internal control partially has a negative and significant effect on the behavior of the state civil service (asn) fraud in tangerang city government and perceived behavioral control partially has a positive and significant effect on the behavior of state civil apparatus (asn) fraud the environment of the city government of tangerang city. this research concludes that: (1) the more appropriate the compensation, keywords: fraud behavior, suitability compensation, internal control, perceived behavioral control cite this as: minanari, m. (2021). “effect of compensation, and internal control perceived behavioral control behavior of fraud.” international journal of environmental, sustainability, and social sciences, 2 (3), 250-256. introduction the chaotic problem of corruption in indonesia in various public service sectors becomes an obstacle for the country in carrying out the obligations as stipulated in the constitution of 1945 constitution nri-serve every citizen and resident to fulfill the rights and basic needs. corruption adverse impact on public services better service public goods and public services as well as administrative services. especially with the rampant corruption that befell the leader of the regional head. recently 41 members of parliament out of a total of 45 suspects in the case of corruption by the corruption eradication commission (kpk). of course, this practically paralyzes the legislative function in malang that harm local communities. the relation between corruption and public service, presented by david hall (2012) that corruption undermines public services, and spends the state budget to hand with the corrupt political elite. corruption regional government research conducted by the research team from the university of indonesia (2018), produced some initial findings against corruption local governance pattern in 2010-2018 and its relation to the barriers of public service provision in local communities. early studies that we did was to identify patterns of corruption of local government through a legally binding court decision (inkracht) as well as in the process of legal action, with the following pattern: (1) a pattern of corruption related to the licensing-mining and oil and gas, forestry, governance space, and land; (2) the pattern of corruption related to the functions of the regional representatives council (dprd) -legislation, budgets and monitoring the implementation of policies; (3) the pattern of corruption related to the procurement of government goods and services; (4) the pattern of corruption related to the promotion, transfer and bribe positions; and (5) a pattern of corruption related to the village fund-is the latest pattern. each pattern can be mapped in the category of sectors, modes, actors involved, losses to the state, region, and time and observe how corruption also hamper governments in providing public services to the community. (territory and time and observe how corruption also hampers governments in providing public services to the community. (territory and time and observe how corruption also hampers governments in providing public services to the community. (www.kpk.go.id) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 251 meanwhile, based on the data of transparency international in 2015 issued on january 27, 2016, indonesia's corruption perception index ranks 88 out of 167, along with albania, algeria, egypt, peru, morocco, and suriname. the corruption perceptions index is worse than other southeast asian countries like malaysia, thailand, and singapore. as for the barometer of corruption in indonesia, according to a survey conducted by transparency international in 2013 obtained the result that 79% of respondents felt that the office of public/civil servants does a lot of acts of corruption (source: transparency.org). these data indicate that the level of corruption within government institutions is very high and can lead to state loss is not small figure is 79% this should need to be aware before the state greater losses. not surprisingly, much research about how perceptions of civil servants (pns) of the factors that can affect a civil servant commit fraud. fraud stems from a squeeze pressure. servants have urgent financial needs, which they can not tell it to others (tuanakotta, 2010). according to zimbelman et al. (2014) reported the majority of fraudulent behavior due to financial pressures. financial pressures may arise due to the incompatibility of the compensation received by employees. the employee should be compensated following the education and dedication to the state civil apparatus (asn) forward criteria other compensation. governments that do not provide compensation to employees following the criteria for compensation, will lead to disappointment that drives employee behavior, fraud as a negative response. definition of fraud by tuanakotta (2014) is a legal concept to the absorption of accounting science and is an important element in the world of forensic accounting. fraud contains the element of intent, malice, deceit, concealment, and abuse of authority, and violation of the law. zimbelman et al. (2014) describe the fraud as a general term and includes all sorts of ways that can be used with a certain shrewdness, which is chosen by the individual for the benefit of another party to perform misrepresentation. as previous research concerning the behavior of fraud, among others, taufik (2019) which concluded that the compensation nonconformities do not have a significant effect on the behavior of fraud, ineffectiveness of internal control has a significant positive effect on the behavior of fraud and perceived behavioral control has a positive influence significant against fraud behavior. zia'ulhaq (2017) his research led to the conclusion that: (1) getting appropriate compensation for the less fraud in government agencies, (2) the more effective system of internal controls, the smaller the occurrence of fraud in government agencies, (3) the better the ethical culture, the smaller the organization of fraud in government agencies. chandra and ikhsan (2015) and shintadevi (2015) concluded that the compensation is corresponding a negative effect on fraud behavior. dwi asih (2015) describes the fraudulent research results as follows dua result contrary to previous studies, namely: a) does not affect the performance incentive fraud, because the incentive is not based on performance, not its level, the majority of fraud is committed by those who have tenure under 5 years the majority of respondents came from the level. b) does not affect the internal control system of fraud, because the implementation of internal controls did not confirm the number of pp 60, 2008 as a good guideline, and most frauds carried out for their opportunities. organizational culture, only one line with previous research that affects the fraud, because of success in the socialization of punishment, staff training, transparency, and accountability. hidayat and nugroho (2010). internal controls are ineffective is one of the causes of fraud as contained in lhp bpk-ri. the kmpg fraud survey results also found that fraud occurred because of the ineffectiveness of internal controls. (ahriani et al. 2014; butler et al. 2014; daughter 2014). based on the research, it can be concluded that an effective internal control negatively affects the behavior of fraud. while other research conducted by ahriati et al. (2015), adi et al. (2016), and mustika et al. (2016) concluded that the effectiveness of the internal controls does not affect the level of fraud behavior. research on perceived behavioral control on the behavior of fraud committed by blanthorne (2000), bobek and hatfield (2003), cummings et al. (2009), as well as hidayat and nugroho (2010). research conducted by cummings et al. (2009), and hidayat and nugroho (2010) concluded that the low perceived behavioral control influences the incidence of fraud international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 252 behavior. these results differ from research carried out by blanthorne (2000) and bobek and halfield (2003), which states that perceived behavioral control does not influence fraud behavior. factors intention (intention) is also a determinant of behavior in theory planned behavior. integration fraud triangle theory and the theory of planned behavior to enter factors theory of planned behavior to the fraud triangle theory that deficiencies in the fraud triangle theory can be overcome. it shows that the fraud triangle theory and the theory of planned behavior can be used together to analyze the factors that influence fraud behavior. the existence of fraud cases such as bribery, manipulation, corruption, graft, and others involving the state civil apparatus (asn) makes the accountability of public sector financial reporting is questionable, so interesting to research the factors triggering their fraudulent behavior. methods this study uses associative causal research with the hypothesis that aims to test about the influence of one or more variables against that is both cause and effect, between a variable (an independent/xn) with other variables (dependent variable / yn). variables used in this research are the dependent variable (dependent variable), behavior fraud, and independent variables (independent variables), the compensation, internal control, and perceived behavioral control. thus, this research requires a hypothesis testing with statistical tests. the data analysis technique used is; 1. validity and reliability, 2. test descriptive statistics to provide a picture or description of a data seen from the average (mean), standard deviation, variance, maximum, minimum, sum, range, kurtosis, and skewness; 3. the test starts from the classical assumption of normality test, multicollinearity, and heteroscedasticity; all these assumptions have to pass the test so that the regression equation can be trusted; 4. fitness model test consisting of the coefficient of determination and simultaneous test f; and 5. hypothesis test that the t-test, which basically shows how far the influence of the independent explanatory variables is individually or in explaining the variation of the dependent variable (ghozali, 2013). result and discussion based on regression testing that has been done, the following explanation of the hypothesis of the study: table1. t-test results regression equations based on the results of hypothesis testing by t-test is as follows: behavior against fraud = 4,214 0.325compesation 0.425internalcontrol + 0.032perceivebehaviourcontrol + e a. from the regression equation above, it appears that the regression coefficient of competence, and internal control are negative, which means that if the level of competence and internal control increases (high), then the behavior of fraud will decrease (low). on the other hand, for perceived behavioral control is positive, which means indicates that a good perceived behavioral model unstandardized coefficients standardized coefficients t sig. (constant) komp pd.int pbc b std. error beta 4,214 4.319 2.997 .001 -.325 ,368 -.573 -2411 ,000 -.425 ,471 -.531 -2.174 ,002 ,032 ,047 ,035 2.459 .000 dependent variable: plk.frd international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 253 control can minimize the behavior of fraud occurring. b. a constant value of 4.214 means that when competence, internal control, and behavior control perceive nothing, then the decision of 4.21%. compensation effect behavior against fraud variable compensation has t calculate equal to -2.411 and significance value of 0.000 at a significance level of 0.05. it can be concluded that 0.000 <0.05, then hypothesis (h1), which reads "compensation positive influence on behavior fraud", was rejected. it is in line zia'ulhaq (2017) his research led to the conclusion that: (1) getting appropriate compensation for the less fraud in government agencies, (2) the more effective system of internal controls, the smaller the occurrence of fraud in government agencies, (3) the better the ethical culture of the organization, the smaller the occurrence of fraud in government agencies. chandra and ikhsan (2015) and shintadevi (2015) concluded that the compensation corresponds to a negative effect on the behavior of fraud. in the fraud triangle theory, vona (2008: 7-8), mentioned pressures are events that occur in the organization or in the individual's life, in which personal needs become more important than personal ethics or the needs and goals of the organization result research this indicates that the compensation is not a factor triggers the behavior fraud state civil apparatus (asn) in the local government of the city of tangerang, the incompatibility of the compensation awarded to employees of the agency did not make the cause of increased fraud behavior at the institution. it is presumably because the amount of compensation received state civil apparatus (asn) in the local government of the city of tangerang evenly followed the respective positions so that the compensation system did not trigger jealousy in the neighborhood lg kota tangerang. effect of internal control behavior against fraud internal control variables have t calculate equal to -2.174 and significance value of 0.002 at a significance level of 0.05. it can be concluded that 0.002 <0.05, then hypothesis (h2), which reads "internal control positive influence on the behavior of fraud", was rejected. it is in line zia'ulhaq (2017) his research led to the conclusion that: (1) getting appropriate compensation for the the smaller the occurrence of fraud in government agencies, (2) the more effective system of internal controls, the smaller the occurrence of fraud in government agencies, (3) the better the ethical culture of the organization, the smaller the occurrence of fraud in government agencies. chandra and ikhsan (2015) and shintadevi (2015) concluded that the compensation corresponds to a negative effect on the behavior of fraud. in the fraud triangle theory, mulyadi (2008: 180) states that the system of internal control is a process that is run by a board of directors, management, and other personnel, designed to provide reasonable assurance about the achievement of the three categories of interest that the reliability of financial reporting, compliance with laws and regulations, effectiveness and efficiency of operations. this study indicates that the behavior of fraud that occurred in the state civil apparatus (asn) in tangerang city local government environment can be minimized with effective internal controls, as increasingly ineffective internal controls within an agency will improve the behavior of fraud at the institution. influence perceived behavioral control behavior against fraud variable perceive behavior control has t count equal to 2,455 and the significant value of 0.000 at a significance level of 0.05. therefore, it can be concluded that 0.000 <0.05, then hypothesis (h3), which reads "behavior control perceive positive influence on the behavior of fraud", received. it is in line with taufik (2019) which concluded that the compensation nonconformities do not have a significant impact on fraud behavior, lack of effectiveness of internal control has a significant positive effect on the behavior of fraud, and perceived behavioral control has a significant positive effect on the behavior of fraud. on the other hand, hidayat and nugroho international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 254 (2010) concluded that the low perceived behavioral control influences the incidence of fraud behavior; perceived behavioral control is an individual's perception of its control concerning a particular behavior (ajzen, 2005). this factor, according to ajzen, refers to the individual's perception of easy or difficult it gave rise to a particular behavior and is assumed to be a reflection of past experience and anticipated barriers. therefore, the results of this study indicate that the behavior of fraud that occurred in the administrative state civil (asn) in the local government of tangerang city can be minimized by perceived behavioral control was good, because the employee asn feel a lot of contributing factors to commit fraud and a little obstacle to commit fraud then an employee asn will have the easy perception to commit fraud so that the behavior of fraud is likely to increase. conclusion based on the results obtained through hypothesis testing and the discussion that has been described in previous chapters, it can be concluded that: 1.) there is a negative and significant impact on the conduct compensation fraud on state civil apparatus (asn) in the local government of the city of tangerang. the results of these hypotheses can provide a picture that the compensation is not a factor that triggers the behavior fraud state civil apparatus (asn) in the local government of the city of tangerang. the incompatibility of the compensation awarded to agency employees did not make the cause of increased fraud behavior at the institution. it is presumably because the amount of compensation received state civil apparatus (asn) in the local government of the city of tangerang evenly followed the respective positions so that the compensation system did not trigger jealousy in the neighborhood of tangerang. 2.) there is a negative and significant impact on the behavior of internal controls fraud on state civil apparatus (asn) in the local government of the city of tangerang. this result indicates that the behavior of fraud that occurred on state civil apparatus (asn) in the local government of the city of tangerang can be minimized with effective internal controls, as increasingly ineffective internal controls within an agency will improve the behavior of fraud at the institution. furthermore, it shows that, in general, the internal control environment state civil apparatus (asn) in the local government of tangerang has a strong influence in determining employees' actions. 3.) there is a positive and significant effect of behavior perceived behavior control against fraud on state civil apparatus (asn) in the local government of the city of tangerang. this matter shows that generally perceived behavioral control on state civil apparatus (asn) in the local government of the city of tangerang strong influence in influencing employee behavior. based on the results of the analysis, discussion, and conclusions that have been described previously, the author gives suggestions that can be used as input or consideration for the parties concerned as follows: 1.) asn employee compensation suitability for the performance will reduce the possibility of fraud in the local government of the city of tangerang. compensation in the form of awards or charter could be motivation for employees asn. 2.) the internal control system must continue to be developed following the state agencies that can still protect against the possibility of fraud.3.) subsequent researchers can add or replace a variable in order to obtain the more varied research results. references albrecht, w. steve. 2003. fraud examination. south western. thompson amirullah, aat, 2014. 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"determinants of occurrence of fraud in government institutions" essay, brawijaya university zulkarnain, rifki m. 2013. analysis of factors affecting the occurrence of fraud at the department of surakarta, accounting analysis journal 2 (2), 2013, p 125-131. zia'ulhaq as shidqi. 2017 factors that influence the occurrence of fraud in government agencies. thesis faculty of economics and business, university of hasanuddin makassar https://www.kpk.go.id/id/berita/publik-bicara/782-pola-korupsi-pemerintah-daerah-danpimpinan-transformasional downloaded 15 november 2019 http://www.sulselprov.go.id/ 507 selection of methods of proving the inability of debtors to pay debts and the application of prejudice against misuse of insolvency institutions in insolvency law in indonesia volume: 4 number: 2 page: 507 513 thio yonatan1, bambang sugiri2, sukarmi sukarmi3, faizin sulistio4 1,2,3,4faculty of law, brawijaya university, indonesia corresponding author: thio yonatan e-mail: thioyonatan@gmail.com article history: received: 2022-12-29 revised: 2023-01-20 accepted: 2023-03-16 abstract: in determining the inability of the debtor to pay his debts to the creditor, known 2 (two) methods, namely: first, the insolvency test; second, the use of prejudice of not being able to pay debts (presumption of inability to pay). the indonesian state uses the prejudiced method of being unable to pay debts (presumption of inability to pay), so the bankruptcy terms become very simple. this article discusses the use of methods to determine the inability of the debtor to repay debts associated with the prejudice to abuse (presumption of abuse) of the insolvency institution. the research method used in this article is normative juridical research with a statutory approach, a comparison approach, and a conceptual approach. there are several research results, namely; first, the politics of indonesian insolvency law is time to change from prioritizing debt repayment to prioritizing business reorganization as found in the united states.; second, it is time for the indonesian state to abandon the prejudiced method of being unable to pay debts (presumption of inability to pay) to use the insolvency test method to determine the incompetence of debtors in repaying debts. keywords: presumption of inability to pay, presumption of abuse, business reorganization, insolvency test cite this as: yonatan, t., sugiri, b., sukarmi, & sulistio, f. (2023). “selection of methods of proving the inability of debtors to pay debts and the application of prejudice against misuse of insolvency institutions in insolvency law in indonesia.” international journal of environmental, sustainability, and social sciences, 4 (2), 507 – 513. introduction in the introduction to this article, it will be briefly described the legal politics of the establishment of law number 37 of 2004 concerning insolvency and postponement of debt payment obligations ("uukpkpu") before entering into the discussion of the method of proving the inability of the debtor in paying the creditor's debt in insolvency law. in the 2004 general election ("election"), the voting process was conducted simultaneously on april 5, 2004. as a result of the election, the top 2 (two) political parties were the golkar party ("pg") in first place with a result of 21.58% (twenty-one commas’ fifty-eight percent), followed in second place by the indonesian democratic party of struggle ("pdip") 18.53% (eighteen points fifty-three percent). the election results of the two parties are inversely proportional to the elections in 1999, where the pdip was in first place won 33.74% (thirty-three-point seventy-four percent) of the vote, and pg came in second with 22.44% of the vote (twenty-two-point forty-four percent). at the time the draft bill ("ruu") of the uukpkpu was submitted by the government to the house of representatives (dpr), which became the president of the republic of indonesia at that time was megawati soekarnoputri. president megawati soekarnoputri proposed the initiative of the government to discuss the uukpkpu bill with 'top priority'. the first meeting of the uukpkpu bill between the government and the house of representatives ("dpr") was held on may 17, 2004. the bill was passed at the plenary meeting of mailto:thioyonatan@gmail.com 508 the dpr on september 22, 2004, which means only about 4 (four) months after the uukpkpu bill was processed in the dpr to be passed into law ("uu"). the period of 4 (four) months to complete a law full of formal and material law contents is reasonably fast. the dpr period at that time will end on september 30, 2004. thus, uukpkpu is one of the last bills to be passed into law during the term of office of the dpr: october 1, 1999, to september 30, 2004. in the working meeting of the government bill with the house of representatives during the discussion of the uukpkpu bill, it was discussed about the need to follow the insolvency law model in force in the united states, namely if it is necessary a measure the solvency rate of the debtor who will be declared bankrupt so that it does not occur like the case of pt. manulife life insurance indonesia (pt. ajmi) and pt. prudential life assurance (pt. pla). regarding the discussion, it was discussed about 'the state of the debtor who does not want to pay the debt' or the 'state of the debtor who is unable to pay the debt ', but the issue was resolved by way of 'only the minister of finance can apply for bankruptcy/pkpu to the insurance company'. in the end, the uukpkpu bill was passed into law. the uukpkpu passed has formulated bankruptcy requirements very simply: debtors with two or more creditors who do not pay in full at least one debt that has fallen over time and can be billed will be declared bankrupt. with the formulation of such straightforward bankruptcy conditions, the author argues that the insolvency law regime has since adhered to the bankruptcy conditions 'prejudice of the incompetence of the debtor. to pay his debts' (presumption of inability to pay debt). according to the author, the bankruptcy requirement, which is based solely on the prejudice of the debtor not being able to pay his debt to the creditor (presumption of inability to pay debt), is inappropriate. based on the background mentioned above, this article will discuss 1 (one) legal issue regarding the feud of methods of determining the proof of the debtor's inability to pay its debts to creditors, which universally puts forward the insolvency test rather than the 'presumption of inability to pay debt'. this article uses a normative juridical writing method with a statutory, conceptual, and comparative approach. this article consists of several sections, namely; in the first part is the introduction, the second part discusses the method of proving the inability of the debtor to pay debts and prejudice of misuse of the insolvency institution, followed by the third part discusses the insolvency test method to determine the inability of the debtor in paying the debt, and in the last section is the concluding section containing the conclusions. methods the research method used in this article is normative legal research with statutory, conceptual, and comparative legal approaches. the comparative legal approach in this article is carried out in the united states compared to indonesia. the statutory approach in this article is to compare law number 37 of 2004 concerning bankruptcy and suspension of debt payment obligations compared to title 11 in chapter 7 and chapter 11 of the united state bankruptcy code. the conceptual approach used in this article is to compare article 2, paragraph (1) of law number 37 of 2004 concerning bankruptcy and suspension of debt payment obligations compared to title 11 in chapter 11 of the united state bankruptcy code. result and discussion the very simple bankruptcy requirements on uukpkpu are more beneficial to creditors than to debtors. very simply, the bankruptcy requirement against the debtor has made the insolvency 509 law only as a means for the creditor to collect his debt against the debtor (as a guarantee that the creditor's debt is certainly paid off). regarding this, it cannot be separated from using the 'presumption of inability to pay debt ' method compared to the insolvency test method. using the 'presumption of inability to pay debt' method in insolvency proceedings has made the insolvency law institution the same as a regular civil suit. the actual function of insolvency law is not as a tool for creditors to collect debts from debtors. suppose the function of insolvency law is only as a tool for collecting debts. in that case, the function of insolvency law is far from its function as an ultimum remedium of debt settlement. it contradicts the united nations world institutions: united nations commission on international trade law ("uncitral"), which states that insolvency should be ultimum remedium and not primum remedium. the ease of bankruptcy requirements in the uukpkpu, which relies on the 'prejudice of being unable to pay debts' (presumption of inability to pay debt), has understated the essential function of insolvency law. insolvency law should pay more attention to its impact on the country's economy, both macro and micro. if many debtors' businesses go bankrupt, the macro will make economic growth falter, causing harmful social impacts, such as; much unemployment, minimal levels of public welfare, malnutrition, and low levels of education. meanwhile, micro-micro will cause adverse social impacts such as; triggering an increase in the crime rate, slavery in the form of many indonesian workers working abroad as menial workers, substance/drug use illicit such as narcotics, and the emergence of many prostitution activities. indonesia's insolvency law regime should not make it easier for bankruptcy to occur. using the 'prejudice of inability to pay debt ' method in determining whether or not the debtor can pay the debt has made a condition of bankruptcy became so easy. the politics of indonesian insolvency law should not only emphasize the payment of debts of debtors but should also emphasize the reorganization of the debtor's business. it means that the debtor's business which is still a good prospect, does not need to be complicated. this matter contrasts with the united states, which prioritizes business reorganization rather than facilitating bankruptcy requirements. if the determination of proof of the inability to pay the debtor's debt is based solely on the 'prejudice of inability to pay debt ' method, it will cause problems in insolvency law enforcement. the matter referred to concerns straightforward bankruptcy requirements, which can make both debtors and creditors abuse the insolvency institution. the presumption of abuse principle can be used to prevent the misuse of insolvency institutions by debtors and creditors . simply put, the presumption of abuse of the insolvency institution means that any bankruptcy petition filed by either the debtor or the creditor is presumed to have been filed with lousy intent (bad faith), and the party filing the bankruptcy petition must demonstrate that the petition was filed in good faith in order to disprove the presumption. in other words, the petitioner must demonstrate that the bankruptcy application is being submitted in good faith. however, in some instances, the burden of proof is not imposed on the bankruptcy petitioner but on the respondent (creditor). the united states insolvency law provides for 'discharge' and 'fresh start' for individual debtors. discharge is a condition in which a debtor in good faith is granted relief and/or debt writeoff so that the debtor who gets the discharge can start a new life with no debt burden. the new life or new state is called a fresh start in the case of an individual debtor filing an individual voluntary petition, followed by the debtor being granted a discharge by the court. creditors who object to the discharge obtained by the debtor or the creditor suspect that the debtor obtained the discharge in bad faith, then the burden of proof in this situation is charged and addressed to the creditor. in 2005, the united states promulgated the bankruptcy abuse prevention and consumer prevention act ("bapcpa"). this law provides for a 'meant test' for individual debtors who will get 510 a discharge in their insolvency proceedings. an individual debtor as a bankruptcy applicant who wishes to obtain a discharge must undergo a 'meant test'. the rule of 'meant test' is motivated by the prejudice that any individual debtor filing an individual voluntary petition is a legal subject intending to abuse the institution of insolvency (presumption of abuse). the purpose of bapcpa's lawmakers making rules on 'meant tests' is to ensure that individual debtors filing for bankruptcy can pay their debts to creditors to the fullest extent possible. suppose it turns out that after the debtor conducts a 'meant test', it is found that the debtor has sufficient income to make payment of his debts to the creditors concurrently. in that case, the debtor is deemed to have misappropriated the discharge facility provided under united states insolvency law. the procedure for conducting a 'meant test' to the debtor of the bankruptcy applicant is carried out in the following ways: first, the debtor reports the total of all his income for 6 (six) months before the bankruptcy application. the debtor is filed. the total income of the 6 (six) months is divided by 6 (six) to find out the average monthly income of the debtor; secondly, after the first step has been taken, the court will then supplement the monthly income with the spouse's income from the bankruptcy applicant debtor (husband or wife ) which then multiplies it by 12 (twelve) to calculate how much the accumulated income per year of the debtor ( husband and wife spouse); third, if it turns out that the annual income of the debtor is equal to or less than the average annual income of the family in the state where the debtor is domiciled it is located, which is measured by the same family size. thus, the debtor is deemed not to be abusing the insolvency institution (no prejudice is found to be abusing the insolvency institution); fourth, if it is found that the annual income of the debtor exceeds the average annual income of the family in the state where the debtor's domicile is located, which is measured by the same family size. thus, the debtor must report again the total allowed monthly expenses (total allowed monthly expenses); fifth, the purpose of calculating the total monthly expenses of the debtor is to calculate whether the debtor has the ability for the next 5 (five) years to paying his debts to his concurrent creditors for a certain amount; sixth, the debtor's expenses per month that are allowed are determined in 5 (five) categories, namely: (1) basic needs such as food, household necessities, toiletries, hygiene needs and the like that depend on the size of the debtor's household; (2) housing costs, transportation costs and debtor equipment costs; (3) the expenses of the debtor fixed by the court, for example; fees for certain family members; (4) payment of the debtor's debt to the separatist creditors; (5) payment of the debtor's debt to the preferred creditor, for example; payment of taxes, child support, payment of damages and fines based on a court decision; seventh, after calculating the total monthly expenses of the debtor allowed, then the court will reduce the monthly expenses of the debtor by the income of the debtor every month, which is then multiplied by 60 (sixty). the value obtained determines whether, in the next 5 (five) years, the debtor can pay off his debts to his concurrent creditors. the calculation results obtained are known as the 'repayment amount'; eighth, the court will then calculate the total debt of the debtor to its concurrent creditors, which then divides it by 4 (four ). if the remaining total debt is less than or equal to us$ 8,175, then the threshold of the debtor's debt is us$ 8,175, and if the total debt of the debtor turns out to be found to be greater than us$ 8,175 but less than us$ 13,650, then the threshold of the debtor's debt is the same as the value of the debt. if the debt value of the debt is more than us$13,650, then the debtor's debt threshold is us$ 13,650; finally, the court will compare the amount of return (repayment amount) of the debtor with the threshold. suppose it is found that the amount of the debtor's return is less than the threshold. in that case, the debtor may be deemed not to violate the principle of 'prejudice ' (presumption of abuse) of the institution's insolvency. then, suppose it is found that the amount of return (repayment amount) is equal to or greater than the threshold. in that case, the debtor is considered to have violated the principle of ' prejudice' (presumption of abuse) of insolvency institutions. 511 after the 'meant test' test result is obtained, and it turns out that the debtor failed to pass the test, the court will reject the bankruptcy application filed by the debtor. if the court rejects the debtor's bankruptcy application, the court may give the debtor a choice to have the debtor convert his bankruptcy application into reorganization. the non-use of the insolvency test method to determine the inability of the debtor to pay the debt is a form of impartiality towards the debtor. as outlined, it is found that the uukpkpu adheres to the method of determining the proof of the debtor's inability to pay debts using the method of 'prejudice of incapacity. paying a debt' (presumption of inability to pay debt) compared to the insolvency test method, which is already universal. the non-application of the insolvency test method in the indonesian insolvency law regime is a form of impartiality towards debtors (uukpkpu is more partial to creditors). in uukpkpu, to make the debtor bankrupt does not require the debtor to be in a state of insolvency. this kind of condition is very clearly a form of partiality to creditors. debtors who are still in solitary under the uukpkpu will fall into bankruptcy. it is because uukpkpu does not consider whether the debtor's financial situation is solvent. if one debt has matured from at least 2 (two) creditors, and the debtor does not make payments on the maturing debt, then the debtor falls into bankruptcy. uukpkpu defines the state of insolvency as a state of inability to pay, and the occurrence of insolvency in uukpkpu is after the debtor falls into bankruptcy first. it is not that the debtor's insolvency then just fell into bankruptcy, but bankruptcy first happened, and then there was an insolvency state. the state of insolvency is not a condition for insolvency. however, it is a condition for liquidating bankrupt property. in essence, insolvency in indonesia is not about solving or not solving the financial situation of the debtor. however, insolvency in indonesia is 'general confiscation' as article 1 number 1 uukpkpu, which has formulated insolvency as 'general sita', not on the insolvency of the debtor. solved has a broader meaning than solvency (the company's ability to pay off all existing debts using all its assets). it is not only measured as limited to assets owned by a company that can cover all liabilities if its assets are liquidated (balance sheet test). however, the solvent can be derived from the company's cash flow which can meet all the company's obligations at each time due for payment of the company's obligations (cash flow solvent), and solven has other meanings, namely: that the company's business continuity is in good condition (going concern solvent). insolvency according to sutan remy sjahdeini, a debtor is in an insolvent state only if the debtor cannot pay most of his debts to the creditor. a debtor cannot be said to have been in an insolvent state if only to a creditor, the debtor does not want to pay his debts. meanwhile, for other creditors, it turns out that the debtor continues to pay his debts. it may happen that the debtor is not unable to pay the debt but does not want to pay off the debt because the debtor has specific reasons why he did not want to pay the debt to the creditor, in the condition that the debtor does not want to pay his debts for specific reasons, which is not due to the state of being unable to pay the debt. such circumstances, then, cannot be said that the debtor has been in a state of insolvency. if the debtor does not pay the debt to 1 (one) or 2 (two) creditors while to other creditors, it turns out that the debtor is still paying his debts. thus, against the said debtor cannot be filed for bankruptcy in the commercial court but instead filed with the district court in an ordinary civil suit. suppose the civil suit has been proven and has permanent legal force. in that case, the claim for payment of the creditor's debt against the debtor can be carried out utilizing execution of the civil judgment in the district court. the absence of an insolvency test in the uukpkpu clearly shows that indonesia's insolvency law politics protects the interests of creditors more than debtors. the bankruptcy charge against the 512 debtor is supposed to be an ultimum remedium. however, this is contrary to the legal politics of the uukpkpu, which provides enormous leeway for the occurrence of a state of bankruptcy. it is in line with the legal considerations of the constitutional court judges who held that the requirements given by the uukpkpu in the case of filing a bankruptcy application are very loose. it is an omission by lawmakers in formulating article 2, paragraph ( 1) of the uukpkpu. when compared with the provisions contained in article 1 paragraph (1) of faillisement-verordening (stb. 1905-217 jo. 1906-348), which reads: "de schuidenaar, die in den toestand verkeert dat hij heeft opgehouden te betalen, wordt hetzip op eigen aangifte, hetzij op verzoek van een of meer zijner schuldeischers, bij rechterlijk vonnis in staat van faillisement verklaard" the constitutional court of the republic of indonesia ("mkri") held that the phrase "hij heeft opgehouden te betalen" (state of inability to pay) was not contained in the formulation of article 2 paragraph (1) of the uukpkpu. thus, in the absence of the requirement of "inability to pay", it has created a state where the creditor can easily apply for bankruptcy against the debtor who is without the need to prove whether the debtor is in a state of being able to pay or not. the non-necessity of the insolvency test as a condition of the application to file for bankruptcy has resulted in the fact that the debtor still in insolvency is declared bankrupt by the commercial court. it is clearly in favor of the interests of the creditors alone. conclusion using the 'prejudice of the debtor's inability to pay debt' method in determining the debtor's inability to pay the debt has made the insolvency institution a tool to collect debts. the indonesian state should use the insolvency test method to determine the inability of debtors to pay their debts. using the insolvency test will make debtor companies that are still solving not easy to solve. it is time for indonesia's insolvency law politics to change from initially prioritizing debt repayment to prioritizing business reorganization. it means that companies with good prospects can stay safe. references black, h. c. (1979). black’s law dictionary (5th ed). west publishing co. black, h. c. (2004). black’s law dictionary (8th ed). west, thomson business. culhane, b. m., & white, m. m. (2005). catching can-pay debtors: is the means test the only way? american bankruptcy institute law review, 13(2), 665. faillisement-verordening, staatsblad 1905 nomor 217 jo. staatsblad 1906 nomor 348. uly, y. a. (2022, june 16). jelang “voting”, pkpu ini total utang garuda indonesia. https://money.kompas.com/read/2022/06/16/161328626/jelang-voting-pkpu-ini-totalutang-garuda-indonesia?page=all. hrs. (2012, october 31). revisi uu kepailitan, untuk lindungi debitor. https://www.hukumonline.com/berita/a/revisi-uu-kepailitan-untuklindungidebitorlt50909c2cd78cd juwana, h. (2004). politik hukum uu bidang ekonomi. seminar nasional reformasi hukum dan ekonomi, sub tema: reformasi agraria mendukung ekonomi indonesia, diselenggarakan dalam rangka dies natalis universitas sumatera utara ke-52, medan. legislative guide on insolvency law. legislative draft uncitral, buku 1 dan 2. pemilihan umum legislatif indonesia 1999 wikipedia bahasa indonesia, ensiklopedia bebas. pemilihan umum legislatif indonesia 2004 wikipedia bahasa indonesia, ensiklopedia bebas. https://money.kompas.com/read/2022/06/16/161328626/jelang-voting-pkpu-ini-total-utang-garuda-indonesia?page=all https://money.kompas.com/read/2022/06/16/161328626/jelang-voting-pkpu-ini-total-utang-garuda-indonesia?page=all https://www.hukumonline.com/berita/a/revisi-uu-kepailitan--untuklindungidebitorlt50909c2cd78cd https://www.hukumonline.com/berita/a/revisi-uu-kepailitan--untuklindungidebitorlt50909c2cd78cd 513 perez, r. (2013). not “special” enough for chapter 7: an analysis of the special circumstances provision of the bankruptcy code. cleveland state law review, 61(4), 984. pratt, g., graves, d., & cecil, m. a. (2019). harmonizing conversion and the means test in bankruptcy. the business entrepreneurship & tax law review, 3(1), 38. putusan mahkamah konstitusi, dalam perkara nomor 071/puu-ii/2004 dan perkara nomor 001002/puu-iii/2005, tanggal 17 mei 2005. references to indonesian judicial review sutan remy sjahdeini, hukum kepailitan, memahami faillissementsverordening juncto undang-undang nomor 37 tahun 2004 tentang kepailitan dan penundaan kewajiban pembayaran utang. undang-undang nomor 4 tahun 1998. jakarta: pustaka utama grafiti, 1998. united state bankruptcy code wareza, m. (2021, november 12). ini 'biang kerok' yang bikin utang garuda terus menggunung! https://www.cnbcindonesia.com/market/20211111184125-17-290879/ini-biang-kerokyang-bikin-utang-garuda-terus-menggunung https://www.cnbcindonesia.com/market/20211111184125-17-290879/ini-biang-kerok-yang-bikin-utang-garuda-terus-menggunung https://www.cnbcindonesia.com/market/20211111184125-17-290879/ini-biang-kerok-yang-bikin-utang-garuda-terus-menggunung 1074 factors affecting the quality of earnings (empirical study of transportation sub-sector companies listed on the indonesia stock exchange in 2018-2020) volume: 4 number: 4 page: 1074 1081 minanari minanari1, rina yuliastuty asmara2 1,2faculty of economics and business, university of mercu buana, jakarta, indonesia corresponding author: minanari minanari e-mail: minanari@mercubuana.ac.id article history: received: 2023-06-10 revised: 2023-06-17 accepted: 2023-07-16 abstract: the main requirement needed by investors in the capital market is financial report information for making investment decisions. financial reports are one of the tools used by management to show company performance. through financial reports, potential investors also see the condition of the company. one item that must be considered is the company's profit. quality profit is important information for potential investors to make the right decision. this study aims to examine the effect of tax planning, corporate social responsibility (csr), company size and leverage on profit quality (empirical study of transportation companies listed on the indonesia stock exchange in 2018 2020). the object of this study uses transportation companies listed on the indonesia stock exchange (idx) for 2018 2020. the sample of this research is 10 out of 46 companies that meet the criteria. the sampling technique used in this research is purposive sampling method. the data analysis technique used is multiple linear analysis consisting of two variables, namely the dependent variable and the independent variable. the results of this study indicate that (1) tax planning has a negative and insignificant effect on earnings quality, (2) corporate social responsibility (csr) has a negative and significant effect on earnings quality, (3) company size has a negative and significant effect on earnings quality , (4) leverage has a negative and insignificant effect on earnings quality. keywords: earning quality, tax planning, corporate social responsibility (csr), company size, leverage. cite this as: minanari., asmara, r.y. (2023). “factors affecting the quality of earnings (empirical study of transportation sub-sector companies listed on the indonesia stock exchange in 2018-2020)” international journal of environmental, sustainability, and social science, 4 (4), 1074 1081. introduction the main need required by investors in the capital market is financial report information for making decisions involving capital. financial statements are one of the tools management uses to show company performance. quality profit is important information for potential investors to make the right decision. earnings quality can be low if the earnings presented do not reflect the actual condition of the company. hence, the information obtained from the earnings reports is biased, and the impact is misleading for investors and creditors in predicting future earnings with their decision-making (marpaung, 2019). according to sulistyanto (2018: 215) in this study, the quality of earnings can be measured by discretionary accrual, which is the calculation of the jones model (1991) to show the quality of earnings by taking into account income as an accrual policy so that it is considered better in measuring the quality of a company's earnings. table 1. value of discretionary accrual issuer 2018 2019 2020 mailto:minanari@mercubuana.ac.id 1075 giaa 0.058 0.061 0.110 smdr 0.143 0.181 0.292 blta 0.143 0.145 0.183 source: author processed data based on the analysis measured by discretionary accrual, several companies, such as garuda indonesia, samudera indonesia, and berlian laju tanker, have a symptom of increased accrual recognition in 2018 compared to the previous year, so it can be judged that the quality of earnings is less than optimal because the company received the cash received for in that period, not all of them. with the descriptions of the cases of several companies in the transportation sub-sector, it can be concluded that significant profits can be affected by a large amount of abnormal revenue recognition. moreover, in this case, it can allow for opportunities to indicate earnings management to produce quality earnings information that can influence investment decision-making for investors. with this in mind, researchers want to study the effect of tax planning, corporate social responsibility, company size, and leverage on earnings quality by using discretionary accrual measurements. methods population and research sample. the population in this study were transportation subsector companies listed on the indonesia stock exchange (idx) in 2018-2020, namely 46 companies. however, after being selected using the purposive sampling method based on predetermined criteria, ten companies were obtained as a sample in this study. observations in this study were carried out for the 2018-2020 period, so the number of samples in this study was 40 data. table 2. operational measurement of research variables variable indicator measurement scale bound (y) profit quality 𝐷𝐴𝐶 = 𝑇𝐴𝐶it – 𝑁𝐷𝐴𝐶it (model jones, 1991) ratio free (x1) tax planning tax retention rate (trrit) = net incomeit pretax income ebitit (subramanyam, 2017:221) ratio free (x2) corporate social responsibility csriy = σxky 𝑁𝑦 (www.globalreporting.org) ratio free (x3) company size company sizesize = 𝐿ogaritma natural of total assets (hery, 2017:11) ratio free (x4) leverage 𝐿𝑒𝑣𝑒𝑟𝑎𝑔𝑒 = 𝑇𝑜𝑡𝑎𝑙 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦 (kasmir, 2018:112) ratio result and discussion the population in this study were transportation sub-sector companies listed on the indonesia stock exchange (idx) in 2018-2020, namely 46 companies. however, after being selected using the purposive sampling method based on predetermined criteria, ten companies were obtained as a sample in this study. observations in this study were carried out for the 2018-2020 period, so the number of samples in this study was 40 data. table 3. descriptive statistics http://www.globalreporting.org/ 1076 n minimum maximum mean std. deviation dac 40 .0198 .8337 .110625 .1441341 pp 40 .5887 8.6024 1.105508 1.2596023 csr 40 .0260 .5844 .258440 .1272383 up 40 24.9208 29.9032 28.413823 1.3269946 lv 40 .0023 5.9803 1.213060 1.2034061 valid n (listwise) 40 source: data obtained with spss 20 classic assumption test, normality test. the normality test aims to test whether, in the regression model, the confounding or residual variables have a normal distribution (ghozali, 2018, p. 27). decision-making regarding normality is as follows: a. if asymp. sig. < 0.05, then the data distribution is not normal. b. if asymp. sig. > 0.05, then the data distribution is normal table 4. normality test unstandardized residual n 40 normal parameters. b mean 0e-7 std. deviation 10576465 most extreme absolute 192 differences positive 192 negative 118 kolmogorovsmirnov 1.212 asymp.sig. (2-tailed) 106 source: data obtained with spss 20 based on table 4, the p value (asymp. sig) 0.106 > 0.05, it can be concluded that the residual data in the regression model is normally distributed. table 5. multicollinearity test model unstandardized coefficients standardized coefficients t sig. colinearity statistics b std. error beta tolerance vif 1 (constant) 1.463 .436 3.356 .002 pp -.001 .014 -.012 -.098 .922 .981 1.020 1 csr -.397 .184 -.351 -2.159 .038 .583 1.714 up -.044 .016 -.403 -2.723 .010 .703 1.422 lv -.005 .017 -.039 -.274 .786 .754 1.327 source: data obtained with spss 20 table 6. heteroscedasticity test model unstandardized coefficients standardized coefficients t sig. b std. error beta 1077 1 (constant) -3.533 6.327 -.558 .580 pp .043 .028 .318 1.502 .142 1 csr -.013 .127 -.030 -.105 .917 up 1.158 1.884 .188 .615 .543 lv -.035 .068 -.189 -.513 .611 source: data obtained with spss 20 based on table 6, the significance value of the four independent variables is more than 0.05. thus it can be concluded that there is no heteroscedasticity in the regression model. autocorrelation test. the autocorrelation test aims to test whether, in the linear regression model, there is a correlation between the confounding errors in the -t period and the errors in the t1 (previous) period. this study used the autocorrelation test using the durbin-watson test (ghozali, 2018: 112). table 7. autocorrelation test results model r r square adjusted r square std. the error in the estimate durbin-waston 1 .679a .462 .400 .1116449 1.880 source: data obtained with spss 20 from the results of this analysis, it can be seen that the durbin-watson value of the autocorrelation test is 1.1880. while the size size of the dw-table with a total sample of 40 (n = 40) and the number of independent variables 4 (k = 4), then the number dl (lower limit) is 1.2848 and du (upper limit) is 1.7209. because 1.7209<1.880< (4-1.7209) or du<dw<(4-du), it can be concluded b that there is no positive or negative autocorrelation. table 8. coefficient test model r r square adjusted r square std. the error in the estimate 1 .679a .462 .400 .1116449 source: data obtained with spss 20 based on table 6, it can be seen that the value of adjusted r square (r2) is 0.400 or 40%. this shows that the quality of earnings, as measured by 40% discretionary accruals, can be explained by variations influenced by the variables pp, csr, up, and lv. at the same time, the remaining 60% (100% 40%) is influenced by other factors outside the model or variables studied. table 9. statistical test f model sum of squares df mean square f sig. 1 regression .374 4 .093 7.500 .000 residual .436 35 .012 total .810 39 source: data obtained with spss 20 based on table 9, the f test results have a significance value of 0.000, which means less than 0.05, meaning that the variables pp, csr, up, and lv are feasible to test the effect on discretionary accruals. 1078 individual parameter significance test (statistical test t). the t-statistical test shows how far the influence of one explanatory or independent variation individually explains the variation of the dependent variable and is used to determine whether or not the influence of each independent variable individually on the dependent variable is tested at a significance level of 0.05 (ghozali, 2018, p. 98). the results of the t-test are as follows: table 10. individual parameter significance test results (t-test) model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 1.460 .435 3.357 .002 pp -.001 .014 -.012 -.098 .958 1 csr -.397 .184 -.351 -2.159 .039 up -.044 .016 -.403 -2.723 .010 lv -.005 .017 -.039 -.274 .778 source: data obtained with spss 20 tax planning has a calculated t value of -0.098 with a significance level of 0.958, meaning it is greater than 0.05. this shows that tax planning does not significantly affect earnings quality, so h1 is rejected. corporate social responsibility (csr) has a t value of -2.159 with a significance level of 0.039, meaning it is less than 0.05. this shows that corporate social responsibility (csr) significantly influences earnings quality, so h2 is accepted. company size has a calculated t-value of -2,723 with a significance level of 0.010, which means it is greater than 0.05. this shows that firm size significantly affects earnings quality, so h3 is accepted. leverage has a calculated t value of -0.274 with a significance level of 0.778, meaning it is greater than 0.05. this shows that leverage has no significant effect on quality. table 11. results of multiple linear regression analysis model unstandardized coefficients standardized coefficients b std. error beta 1 (constant) 1.460 .435 pp -.001 .014 -.012 1 csr -.397 .184 -.351 up -.044 .016 -.403 lv -.005 .017 -.039 source: data obtained with spss 20 the regression equation in this study is dac = 1.463-0.001 pp-0.397csr-0.044up -0.005lv + ε. from the results of the regression, it can be concluded that: a. a constant of 1,463 states that if the independent variables, namely tax planning, corporate social responsibility (csr), company size, and leverage, are worth 0, then the dependent variable, profit quality, is worth 1,463. b. the tax planning regression coefficient is -0.001. this shows that if tax planning increases by one, then the quality of earnings will decrease by 0.001 from the previous value, which indicates that the disclosure of tax planning will reduce discretionary accruals. c. the corporate social responsibility regression coefficient is -0.397. this shows that if csr increases by one, the quality of earnings will decrease by 0.397 from the previous value, 1079 which indicates that the disclosure of corporate social responsibility will reduce discretionary accruals. d. the regression coefficient of firm size is -0.044. this shows that if the sizesize of the company increases by one, then the quality of the kaba will decrease by 0.044 from the previous value, which indicates that disclosure of company size will reduce discretionary accruals. e. the leverage regression coefficient is -0.005. this shows that if the leverage increases by one, then the quality of the kaba will decrease by 0.005 from the previous value, which indicates that the disclosure of leverage will reduce discretionary accruals. the effect of tax planning on profit quality. the test results that have been carried out in this study indicate that tax planning has a negative and insignificant effect on earnings quality. because this tax planning activity is more stringent in the applicable tax regulations, company management cannot pay taxes efficiently, affecting the costs incurred to distribute dividends or return profits for company owners. as well as, company management that carries out tax planning cannot guarantee the practice of earnings management because of the period for changes in tax rates, which creates a lack of preparation and maturity of companies in carrying out tax planning. so that tax planning does not significantly affect the quality of the profits generated. it is also supported by other studies, such as widiatmoko & mayangsari (2016), who have conducted research which results in tax planning having an insignificant effect on earnings quality because, in the case of corporate taxpayer tax regulations that are more stringent, it will affect tax planning made by company management. less effective and efficient to minimize taxes in order to increase profits. so tax planning is not significantly influencing the quality of the profits generated. the effect of corporate social responsibility on profit quality. the test results that have been carried out in this study indicate that corporate social responsibility (csr) has a negative and significant effect on earnings quality. by disclosing social responsibility information in the annual report aims to provide transparent information regarding the business carried out by the company, the company's management can establish long-term relationships with stakeholders to provide a positive image related to the condition of the company, and csr is a mandatory disclosure for companies that go public in indonesia. in addition, a company that discloses high csr will affect the low value of discretionary accruals, which means it can increase the quality of earnings. so, in this case, companies that express social responsibility well then increase the quality of earnings which can be seen from the discretionary accrual value. supported by research according to bagus & djaddang (2018) reveals that csr has an effect and is significant on earnings quality. the company's activities carried out to maximize profits need to be reviewed. with a company that is oriented toward maximizing profit, it will show success in the short term. however, in the long term, it will distort financial information for the company due to complaints from the public and other stakeholders. this means that disclosure of csr in good financial reports will significantly affect earnings quality. the influence of company size on profit quality. the test results that have been carried out in this study indicate that company size has a negative and significant effect on earnings quality. companies with large total assets will have good prospects for a relatively long period and are more stable in disclosing profits. in addition, management strives to disclose all information transparently so as not to take the opportunistic actions required to present financial reports to investors. thus large companies report conditions more accurately and can affect the value of adequate accruals as quality earnings. the results of this study are supported by arisonda (2018) that company size has a significant and significant effect on earnings quality. the company's size is related to the quality 1080 of earnings because the larger the size of a company, the level of business continuity and transparency. the company is also highly improving financial performance, affecting the quality of profits. effect of leverage on earnings quality. the test results that have been carried out in this study indicate that leverage has a negative but not significant effect on earnings quality. this happens allegedly because when company management uses financing sources for company expansion or investment in assets, which can be seen from the ratio of fixed assets to total assets contained in each company on average having above 50%, the results cannot increase information company performance. so the amount of debt used does not significantly affect the quality of earnings in a company. the results of this study are supported by graha & khairunnisa (2018), which reveal that leverage has an insignificant effect on earnings quality. leverage describes the source of operational funds used to improve company performance. however, this shows that the source of funds the company uses is not used properly, so it affects uncontrolled financial stability. so this source of funding cannot contribute to profits. so the amount of debt obtained has no significant influence in determining the quality of good earnings in a company. conclusion the tests carried out in this study show that tax planning has a negative and insignificant effect on earnings quality. second, corporate social responsibility (csr) negatively impacts earnings quality. third, firm size has a negative and significant effect on earnings quality. fourth, leverage has a negative and insignificant effect on earnings quality. researchers can suggest expanding the research object by adding core variables other than the variables used so that the results can be more perfectly defined, adding years of observation samples by selecting samples representative in explaining earnings quality, and expanding the research object. by adding a research sample. references aziz, a. j., & faisol, d. a. 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(2018). manajemen laba : teori dan model empiris. jakarta: pt. grasindo. sumarsan, t. (2015). tax review dan strategi perencanaan pajak. jakarta: permata puri media. wati, g. p., & putra, i. w. (2017). pengaruh ukuran perusahaan, leverage, dan good corporate governance pada kualitas laba. e-jurnal akuntansi universitas udayana, 19(1), 137–167. widiatmoko, j., & mayangsari, i. (2016). the impact of deferred tax assets, discretionary accrual, leverage, company size, and tax planning onearnings management practices. jurnal dinamika manajemen, 7(1), 22. https://doi.org/10.15294/jdm.v7i1.5750 www.globalreporting.org www.idx.co.id https://doi.org/10.30656/jak.v6i1.930 https://doi.org/10.28932/jafta.v1i1.1524 https://doi.org/10.34208/jba.v19i1.64 https://doi.org/10.15294/jdm.v7i1.5750 http://www.globalreporting.org/ http://www.idx.co.id/ international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 299 the battle of taste under the tent a study of the togal tradition on makeang community in north maluku volume: 3 number: 2 page: 299-306 1m. ridha ajam, 2rudi s. tawari 1faculty of cultural science, khairun university, indonesia 2faculty of cultural science, khairun university, indonesia corresponding author: m. ridha ajam e-mail: ajammridha@gmail.com article history: received: 2022-04-11 revised: 2022-06-25 accepted: 2022-07-24 abstract: this article studies the tradition of togal in makeang communities in north maluku. this tradition faced various dynamics, one of which is a matter of taste. the young and old generations have different taste when togal performed. the young generation does not appreciate togal, while the older generation is still very appreciative. the assumption is that if the young generation does not appreciate anymore, the existence of the togal is being threatened. the reason is, the generation that has the role in the sustainability of this tradition has not positive attitude. by using the qualitative research methods, this study reveals that tastes are a subjective area that cannot be debated. tastes are the truth of everyone. however, in most cases, conflicts often occur. the generation that has an interest in togal is involved in the battle of tastes with the generation who are not interested in the context of performance. the older generation wants to play togal, while the younger generation rejects as a music of party (performance). this battle occurs because there is a different opinion between of them. thus, there is a negotiation process in solving the problem. if the older generation is more dominant, the party will be held with the music of togal. if there is a way of agreement, then the time for the party that takes all night is agreed to be two parts. the first part is for togal, while the second for modern music. keywords: makeang, togal, taste, negotiation cite this as: ajam, m.r., tawari., r.s. (2022) “the battle of taste under the tent a study of the togal tradition on makeang community in north maluku” international journal of environmental, sustainability, and social sciences, 3 (2), 299 – 306. introduction reading the current cultural diversity of north maluku, at least two research results need to be explored. first, the north maluku oral tradition association (atl) conducted research on north maluku culture from 2015 to 2016. second, main thoughts of regional cultural ‘pokok pikiran kebudayaan darah’ (ppkd) in north maluku in 2018 was conducted by the faculty of cultural science, khairun university. what is the importance? these two studies recorded hundreds of traditions spread across various ethnic groups in north maluku. this study also provides an overview of the cultural diversity in north maluku while at the same time confirming that the province, which is located at the periphery of this nation, has an abundance of cultural wealth. on the one hand, the facts on the ground are like that (cultural wealth), but on the other hand, the health facts of these various traditions also raise a variety of tastes. some are happy, some are disappointing, and some are sad. the various traditions that have been recorded are mainly in a sad situation because some are extinct, while others are weakening. the problem is attention and appreciation. togal, one of the oral traditions in north maluku, which is the object of this study, also faces the same problem. this oral tradition, which the two studies above noted spread in several areas in north maluku, experienced ups and downs in its development. at least two things are considered to have weakened the togal tradition. first, the government as the authorized party does not yet have any concern or awareness of the importance of a tradition for livelihood. mailto:ajammridha@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 300 second, as the future foundation of the togal tradition, the younger generation does not appreciate this cultural wealth because they are always suspected of being out of date. something outdated is not a matter of time but a matter of the intensity of its appearance in various media. a tradition has been around for a long time (atl limits it to at least two generations), but the length of a tradition is not necessarily out of date. at present, many people realize that the moral crisis begins with a crisis of awareness of the importance of actualizing cultural values (tradition). this view holds that the issue of obsolescence is not a matter of time but a matter of importance or usefulness. the extent to which a tradition contributes to developing the welfare and peace of its community. togal has various values that can contribute to the life of the makeang people. of these values, one that can be mentioned in this paper is the togal role in bringing together various social entities of the makeang community. togal becomes a rite of meeting because through this traditional art, the makeang people are brought together in one performance context. in north maluku, makeang is one of the ethnic groups that are considered challenging to unite in several areas of life. for example, in terms of language, makeang is a community that lives on an island with a diameter of approximately 10 kilometers. however, on the island live two languages that do not understand each other. the people of north maluku call it the inner and outer makeang languages. these two languages come from different families. in other aspects, such as politics, it is assumed that if there is an election for mayor or governor, there must be more than one candidate from makeang. likewise, with aspects of education, religion, and others. in matters of religion and education, the people of makeang seem like a race. who will go on the pilgrimage faster and whose more children will graduate and be accepted as civil servants (pns). thus, people even take this as a measure of success. amin (2016) termed landadi manusia or dadi manca. when the makeang people landadi manusia actually open up social demarcation, the implication is that they do not obey each other. everyone feels like a great person. these various differences that are difficult to put together are not visible at the time of togal implementation. we do not mean to glorify the togal excessively, all the different entities dissolve and melt into a musical interaction process called the togal. when the togal is executed, all have the same position. togal with all its greatness now tends to be abandoned by the younger generation. one thing that is most visible from this trend is the taste of the younger generation of makeang towards togal which continues to decline. if there is a togal performing, there is often a battle of tastes between the older and younger generations. the older generation wants togal, while the young crave modern music (pop, dangdut, and others). the problem is that both want their tastes to be fulfilled. there is a public acknowledgment that, to fulfill this taste, there is often a close conflict. generations of young and old almost get into fights for the fulfillment of their respective tastes. for this reason, the makeang people have a negotiation model that can resolve this conflict while at the same time meeting their individual tastes. this paper examines aspects of the battle (tastes) and various forms of negotiation. this is important to see because, on the one hand, togal shows its role as a medium of meeting. however, on the other hand, there is a new fact that the younger generation has different musical tastes from the older generation. the estuary is, of course, related to the weakening of appreciation because the younger generation has a different structure of experience. the question is, the difference in taste is something wrong, or people who like togal are considered right and those who have different tastes from that are considered wrong. this paper will describe the complexity of the problems faced by all of the above as well as provide various solutions. methods this article is structured on a qualitative framework. without needing to explain the qualitative concepts further, the findings in this paper are presented and compiled by relying on three things. first, it should be emphasized that the two authors in this article are culturally international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 301 makeang people. even though they were not born and raised on the island of makeang, their family background and life experiences made the two authors in this article experience firsthand the oral tradition of the togal in various aspects of life. second, the observation of the implementation of togal on various occasions illustrates a struggle of tastes between generations. third, the supporting data for the preparation of this paper rely on several previous studies on togal, including the results of the previous author's research on togal. the experiences, observations, and results of research on togal in the makeang community as mentioned above are then elaborated with further observations on aspects that have not been studied previously, namely the intergenerational battle of tastes. in togal performance, conflicts often occur because of different views on natural tastes. however, at the same time, there are often conflicting intergenerational negotiations so that all tastes are accommodated. based on those new facts, this article was created. result and discussion togal and oral tradition,limitations about togal. besides togal, the makeang people know this traditional art by the term manika. compared to togal, the term manika is only known in a limited way by the makeang people. in contrast to the togal that the people widely know of north maluku. these two terms have the same meaning or refer to the same tradition. for this reason, in this study, the author will then use the term togal. the people of makeang or north maluku generally refer to the togal in one performance context as "implementing the togal," "makeang the togal," "creating a togal event," or "togal party," not "performing the togal" or "staging the togal." togal is understood as a cultural expression that does not take the form of performances or performances in its implementation. this happens because the performance in the makeang community's understanding only leads to one performance context, such as a performance at a theater in a theater building or the courtyard. the show is understood the same as a society in general, namely that there is a stage – a higher position – on which there are several people who move and speak according to their roles, then witnessed by the audience below. such an understanding requires a kind of separation between performers and audiences who should not be involved in one performance context. if the show has an element of dance, the audience cannot participate in the dance. the audience is only in charge of watching the show. this is not directly proportional to the performance in a full context that involves many people. the audience can act as a witness and participate in one of the togal elements, namely dance. even if that person can play one of the togal instruments or is proficient in rhyming or reciting poetry, that person can act based on his expertise. in terms of performing arts, togal is certainly included in the framework of performing arts because in its implementation, it at least involves several elements, namely there are players or artists, stage, and an audience. thus, the framework developed in this study positions togal as a performance for the makeang community because it fulfills several elements of the performance as mentioned above. in the makeang community, confusion occurs not only in the mention of the togal in the context of carrying out togal but also in the limitation of the togal. there is no definite mention of this tradition that uses oral media. some refer to it as a culture of togal, others call dance of togal, music of togal, or tradition of togal. the variety of mentions by the makeang community of togal is because, in its performance, the tradition combines several elements, namely dance, music, pantun, syair, and commands which have been carried out for a long time and have become a hereditary tradition. this study should also explain that various elements can often be carried out in one performance context. if the togal is done using elements of dance and command, then the togal in this sense is a party of togal. but, if togal is performed only with elements of music and syair (without dance and command), then it is called music of togal, not a party of togal. the party of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 302 togal requires a specific location and time, while music of togal can be performed anywhere and anytime. togal as an oral tradition. tradition is understood as a hereditary habit of a group of people or society based on the cultural values of the community concerned. tradition which comes from the latin traditium, basically means everything that is inherited from the past. tradition shows how community members behave, both in worldly life and towards things that are occult or religious. tradition is also understood as knowledge, doctrine, habits, practices, and others that are passed down from generation to generation. in the big indonesian dictionary (kbbi), tradition is defined as a custom that is carried out from generation to generation and is still being carried out by the community. meanwhile, finnegan (1992: 7-8) defines tradition as something the community owns (rather than as individual property), unwritten, valuable, or out of date. according to him, tradition has several different meanings, including culture as a whole, the process of transmitting practices, ideas, or values, and so on. suppose tradition is understood as a hereditary habit by a group of people or a specific community and is even considered out of date and so on. there is also a new creation due to innovation. in that case, oral tradition also means a habit that is carried out from generation to generation and experiences the same thing but uses oral as a medium. according to hoed (2008: 184), oral tradition is a variety of knowledge and customs that have been passed down from generation to generation orally. hoed's assertion is close to the definition of oral tradition presented by albert lord, which focuses on the hereditary process by using the oral tradition as a medium. lord defines oral tradition as something that is spoken in society. the speaker does not write what he says but speaks it, and the recipient does not read it but listens (1995:1). if the definitions above are connected with togal, they can be categorized as tradition and oral tradition. it becomes a tradition because togal is an ancestral heritage passed down from generation to generation and becomes an oral tradition because the implementation process combines oral aspects and inheritance using oral media. the battle of tastes, taste as subjective truth. on a lecture occasion, the author illustrated the dress structure of a woman. this structure is deliberately made to exemplify how cultural researchers see an object. supposedly, the woman was someone who had just come from the village and had just entered college. one afternoon, the sun was scorching. the girl came with a yellow headscarf, red shirt, blue pants, and white shoes. all students' responses to the women in the illustration were negative. the woman is considered crazy, does not know fashion, tacky, etc. the question is, are all the answers given by the students in response to the illustration a mistake? of course not, because what they saw was deemed untrue. for them, the way city people dress is not like that. the structure and color relations built by the girl are not directly proportional to what the students think. for the girl, the color structure is her area of truth. thus, this becomes his guide in dressing. on the other hand, students who see this view it as invalid because it contradicts the truth in terms of dressing in their experience. for students, perhaps the yellow color does not match red, blue, and white, or vice versa. the red color does not match the others. moreover, the color composition is present on a hot day. for them, maybe on a hot day, it is not suitable for bright clothes. the illustrations and student responses above illustrate that everyone has their truth. to that truth, people make it a guide to act or behave. once a person is born into the world, he does not have any taste, just like any other human being. in its development, a person's taste, including in terms of art, only begins to form since he begins to realize that what he agrees with is correct. awareness is the keyword about the birth of the truth (art) on the tastes he agrees with. according to sumardjo in his book "philosophy of art," every human being must seek awareness of the truth because humans have responsibility for their lives and the lives of others international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 303 who need the truth. for this reason, the truth must continue to be sought until someone agrees with what is found (2000: 3). truth is fundamental to look for because every human being needs support in their behavior. something that is considered authentic, helpful, and valuable will guide it. for sumardjo, truth is not static but continues to evolve and change. the reason is that truth is outside the human realm. truth is an essence that existed before humans existed. for this reason, although the truth continues to change along with the growth of each individual, the truth will continue to be sought until someone believes it. remember that every truth of taste, including aesthetic tastes, will be different due to different experiences. a person who grows up with dangdut music in his environment will shape his aesthetic taste into dangdut. likewise, if the environment is dominated by traditional music, pop, country, and other music genres, their aesthetic tastes will also be formed based on the musical environment. this is the necessity of culture (art). each person or group has its uniqueness that cannot be compared. the taste for traditional togal, which in this study is conceptualized as a form of a battle between the younger and older generations, is a consequence of different aesthetic experiences. for that, all tastes, whether they like it or not, are the truth of each generation. thus, debating other people's tastes or imposing one's will on other people's tastes is a problem. for that, what must be sought is a way out, not being forced to have the same aesthetic taste. party habits and taste for togal. in north maluku, people have a habit of holding parties to celebrate certain activities or celebrations. the held party is not just a matter of eating but artwork. people call it the barongge party. the habit of making this party can appear in various life events. when someone wants to get married, there will be a party, not just a wedding party but also a barongge party after that. when someone just finished graduation, there will be a party, not just inviting people to eat but there is a barongge party that night. when a group of people win a certain match, there will be a party. even when someone is holding aqikah activities (religious rituals), now there are community members who hold a party after the ritual is carried out. almost all life activities that are celebrated or grateful for, barongge parties are always there. in city centers in north maluku, more parties take place on the street than in the building. for economic reasons, the main streets are used as barongge party venues. many buildings can be used as a party venue, but it seems that the street is still an idol because it is much cheaper. party organizers no longer spend more to rent buildings and so on. it is enough to rent several tent units and a sound system package. then everything can be done. this kind of partying thrives in small areas or outside city centers, including in makeang, where the togal tradition originated. makeang is an area that is far from the city center, either from ternate city as the city center in north maluku or from south halmahera regency, which administratively houses makeang. from these two city centers, one must cross the sea using existing shipping facilities to reach it. generally, the party lasts all night. they are usually starting at 8:30 p.m. or after isya prayer until dawn or around 4:30 in the morning. if the party is performed using togal music, the instruments are performed directly until the morning. as time goes by, some of those who perform togal parties often use togal music that is already in recorded form and is ready to use because the performers of this tradition have decreased. while parties that use modern music, of course, use music that is ready to use. on this island, parties are held based on the various purposes of life mentioned above, except when people die. when viewed from the place of the party, there are at least two places that are often used as the location of the party. both depend on the ownership of a party. usually, each village has its location, which is usually shared by the community. for parties held in the public interest – such as parties for winning a specific match or a party for the visit of an official, and so on – held at a jointly owned location. meanwhile, for the doing of a party due to a particular family celebration it is usually only centered in the family home area. however, it does not rule out the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 304 opportunity for every family who does not have a party location to use the public location or other places deemed appropriate. this tradition of partying has long existed in the makeang community. since ancient times, all the above activities have been carried out by togal parties. even to put a child to sleep, it becomes cradle music. this kind of condition could be found because the makeang people had no other musical experience besides togal. along with the development of time, ease of access and technology have made the makeang community interact with other ethnic groups. that interaction also impacted the development of the makeang people's musical tastes. after togal, the people of makeang began to get used to dangdut songs and in subsequent developments were familiar with pop music and other genres as it is today. the generation born and raised with togal music has an unmatched taste for togal. nowadays, if there are older generations who listen to togal music, they can even shed tears. different from the previous generation, today's young generation finds music not only togal. thus, his tastes have been mixed with a variety of other music, so that their aesthetic tastes are also not the only one. their tastes are varied. the description above refers to two forms of taste. first, the older generation has a complete aesthetic taste to togal. second, the younger generation has diverse or mixed tastes. in this second taste, although some do not entirely like togal, they still have space for interest in togal tradition. meanwhile, others do not like it. however, in specific spaces, those who do not like togal still consider this traditional art to represent their identity even though their attitude is not appreciative. the battle of tastes and negotiations. when tastes are divided, then the real battle is on. moreover, people do not know that tastes cannot be forced. taste is a subjective area that cannot be contested by others. this is not seen in the togal tradition. there is a tendency for the older generation, or the generation with intact aesthetic tastes, to impose their will on the younger generation who have different aesthetic tastes to like the same traditional arts. based on such coercion, conflicts often almost occur because everyone does not understand the subjectivity of these aesthetic tastes. the imposition of togal tastes to the younger generation is not without reason. for the older generation, the younger generation's attitude who ignore the togal when there is a party, is essentially not a problem. this cross-view of tastes is because the younger generation's taste for music in a performance context is contrary to the habits or culture of the makeang people. if music is used as music as its role as a communication tool or in joost smier's (2009) words as a means of struggle, then there is a message to be received in that music. music is not just something to entertain, but there are moral messages, social messages, and the efforts to educate younger generation. the problem is when music is used as an instrument for partying. the music accompanies certain community groups, especially the younger generation interested in barongge. the various movements (for dancing) displayed in the barongge using modern music seem irregular and violate local cultural norms. in the rongge rules of togal party, all movements are neatly arranged. the dance moves are arranged by a person known as a komando. when partying using a togal, women and men, all line up according to the rules of interaction of the makeang community. in the past, even men could not hold hands directly with women. for that, they often use a lenso (like a handkerchief). this rule parallels the religious belief of the makeang community that someone of the opposite sex is not allowed to touch. meanwhile, a party that uses modern music always displays free movements. for example, according to the makeang people's custom, women who raise their hands or hold their hands up during the barongge, this movement is seen as a free and unethical movement. women have sensitive bodies. for that, the dance movement must be closed. while at a party that uses modern music, everyone dances according to their own wishes. although in particular music, the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 305 movements are patterned, these movements are not in line with the togal movement rules that have been desired so far. different from the old one, the younger generation considers togal music out of date, but this art, in the context of a party, is monotonous, both in its movements and music. it is considered not dynamic and quickly dull. meanwhile, a party that uses modern music allows every barongge participant to change their style according to their tastes. every music that is played has its movement. it is assumed that if there are 20 music (songs) played in one night, many forms of movement are danced. this difference in taste has implications for the battle between the two generations above in the performance of a togal party. to resolve it, there is a negotiation process. the result can be in two forms. first, if the older generation with togal tastes is more dominant, the younger generation tends to lose. as a result, the young are often warned against partying with modern music. if the warning is violated, the older generation often closes the party unilaterally. it is not uncommon to find certain parties being closed suddenly because late at night, those who have no interest in togal music deliberately play modern music because they think the older generation has fallen asleep. second, if the negotiations result in an agreement, the implementation time is divided into two parts. these two parts are still held in one night of the implementation of the party. the party is always held from 8:00 or 9:00 p.m. and ends at 4:30 a.m. in the morning. for simplicity, the implementation time until the party's end is often referred to as starting from after isya until it is finished before subuh. this time division prioritizes a togal party over a party using modern music. togal parties are often held from after isya or 8:00 p.m. to midnight. togal takes precedence considering that this traditional art is more in demand by the older generation, for that they deserve priority. after the togal time is over at 12:00 a.m., the party using modern music starts and ends at 4:30 a.m. in the morning. conclusion taste is a subjective area that cannot be debated, much less forced. taste is the truth of each. when a generation likes togal that is the truth of their taste. vice versa, the generation that rejects togal is also the truth. both camps have their arguments, which are the basis for the truth of their aesthetic tastes. although taste is the truth of each, but in the case of togal there are often conflicts because the generations who have an interest in togal and not togal are involved in a battle of tastes because each wants each other to like one art in the context of the implementation of the party. the older generation wants togal, while the younger generation rejects togal as the music used in parties. this battle occurs because of a cross of views between the two. thus, to resolve it, there is a negotiation process. if the older generation is more dominant, the party is held with togal. however, if there is an agreement, the full implementation, which lasts all night, is agreed to be divided into two parts. the first part is for togal, while the second is for modern music. references asosiasi tradisi lisan. 2015. pemetaan tradisi lisan kawasan moloku kie raha. kerja sama badan kearsipan dan perpustakaan daerah provinsi maluku utara dengan pusat studi lingkungan universitas khairun. laporan penelitian asosiasi tradisi lisan. 2015. kajian spesifik kearsipan budaya daerah moloku kie raha (pemetaan tradisi lisan kawasan moloku kie raha tahap ii). kerja sama badan kearsipan dan perpustakaan daerah provinsi maluku utara dengan pusat studi lingkungan universitas khairun. laporan penelitian. amin, safrudin. 2016. landadi manusia/ dadi manca: struktur dan agensi dalam mobilitas sosial vertikal orang makeang di maluku utara. disertasi ugm. https://ugm.ac.id/id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) 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halmahera barat. fakultas ilmu budaya (fib), universitas khairun. 2018 penyusunan pokok pikiran kebudayaan daerah (ppkd) kota tidore kepulauan. fakultas ilmu budaya (fib), universitas khairun. 2018 penyusunan pokok pikiran kebudayaan daerah (ppkd) kabupaten kepulauan morotai. fakultas ilmu budaya (fib), universitas khairun. 2018 penyusunan pokok pikiran kebudayaan daerah (ppkd) kota ternate. fakultas ilmu budaya (fib), universitas khairun. 2018 penyusunan pokok pikiran kebudayaan daerah (ppkd) kabupaten halmahera selatan. fakultas ilmu budaya (fib), universitas khairun. 2018 schechner, richard. 1988. performance theory. london and new york: routledge classics smiers, joost. 2009 (terjemahan). art under presure; memperjuangkan keanekaragaman budaya di era globalisasi. yogyakarta: insistpress sumardjo, jakob. 2000. filsafat seni. bandung: penerbit itb tawari, rudi s. 2013. togal: tradisi lisan dan aspek komunikasinya pada masyarakat makian di maluku utara. tesis universitas indonesia. tawari, rudi s (penyunting). 2017. kebudayaan yang terurai; analekta kajian dan pemikiran dosen fib unkhair. vidya mandiri. jawa barat. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 57 audit e-spt information system using cobit 4.1 framework volume: 2 number: 1 page: 57-62 1eka setiajatnika, 2muhammad ardi nupi hasyim, 3heri nugraha, 4septafeta petra ramot simamora 1,2,4accounting undergraduate study program, indonesian cooperative management institute, indonesia. 3master of management study program, indonesian cooperative management, indonesia. corresponding author: eka setiajatnika email: ekasetiajatnika@ikopin.ac.id article history: received: 2020-10-13 revised: 2020-10-30 accepted: 2020-11-24 abstract: the purpose of this study is to determine the effect of knowledge sharing on teacher job satisfaction, to determine the effect of knowledge sharing on teacher performance, to determine the effect of teacher job satisfaction on teacher performance, to determine the effect of knowledge sharing on teacher performance mediated by teacher job satisfaction. the population in this study were 1156 teachers with the research sample involving 200 teachers. the research method used in this research is explanatory research, while the data analysis technique used is structural equation modeling (sem) with amos 23 and spss 21 software. the results show that (1) knowledge sharing has an effect on teacher job satisfaction. 2) knowledge sharing affects teacher performance, (3) job satisfaction affects teacher performance. keywords: information systems audit, e-spt, cobit 4.1 cite this as: setiajatnika, e., hasyim, m.a.p., nugraha, h., simamora, s.p.r., (2020). audit e-spt information system using cobit 4.1. international journal of environmental, sustainability, and social science, 1(3), 57-62. https://doi.org/10.38142/ijesss.v1i3.70 introduction the development of existing technology requires all fields to be able to compete and keep pace with current technological advances. therefore, all companies are required to innovate by providing a technology that is no longer done manually. the role of information technology (it) in world taxation is very important in supporting business processes (prameswara et al, 2020) it can be seen with the modernization in the tax reporting process. the directorate general of taxes provides a tool called e-spt to help taxpayers fill out tax returns more effectively and efficiently. however, the current implementation of si e-spt is deemed not optimal because kpp management is still unable to control the obstacles and risks that will arise in the future with the existence of e-spt. constraints and risks that arise are that there is no sufficiently complete documentation process regarding the operation of e-spt. it governance, has a broad definition covering information systems, technology and communication, business and law as well as other issues involving all components of the company, among others; owner interests (stakeholders), it users and even is / it inspectors. in general it governance is an endeavor ensure it management to support and even align with a company's business strategy or organization carried out by the board of directors, executive management, and it management therefore, a broad assessment and supervision of the readiness level of is / it governance are needed, especially in the si e-spt, which aims to measure the level of maturity (maturity level) in the it process and measure the suitability between business needs and it goals in achieving the organization effectively and using human resources efficiently. one of the standards used in assessing is / it governance's maturity level is to use a framework called cobit 4.1 issued by isaca. the cobit 4.1 framework can help organizational management to identify and control business risks due to the use of is / it. besides, using the cobit framework can also provide policies that may be used by management to achieve business goals. the cobit definition is a set of best practice frameworks for traders information technology manager. the it governance institute (itgi) and the information system audit control association (isaca) compile the same cobit equipped with it balanced scorecard, more details cobit is divided into cobit product family, namely: executive summary, controlling objectives, framework, audit guidelines, implementation, equipment, and management guidelines useful and needed by auditors, it users, and managers. cobit by definition means a proven set of best practice for it governance that is able to support auditors or auditors, users or referred to as user, and management by associating gaps with business receipts, mandatory monitoring and it technical issues. usefulness of cobit for examiners because it can help in identifying it or controlling problems. the reason cobit is useful for it users is because it gets the confidence in the reliability of system applications to use. meanwhile, the the manager produces benefits on investment decisions in the field of technology along with infrastructure, laying out a strategic plan, deciding information design, and provisions on the arrangement or acquisition of equipment. meanwhile, variety is expected reliability of information systems contained in the industry so that business decisions are based on international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 58 available information (itgi, 2007b). common means, the use of cobit to achieve it governance in a company. cobit relationship with management requirements from the side gap between business risk, control requirements and it technical issues, as well best business practices covering the whole of it and its relationship to the company's business process and describe the arrangement of activities that are reasonable and processed and controlled effectively. the cobit framework consists of some directions (guideline), which are: 1. control objectives : control objectives are divided into 4 objectives of superior level supervision leading in 4 domains, namely: organizer or frequent design also referred to as organizational planning, revenue and leader mentoring, dispatch and support, and monitoring and evaluation. 2. audit guidelines : the audit manual contains 318 detailed control objectives to make it easier for the auditors to provide management assurance and suggestions rectification. 3. management guidelines : contains a guide, both publicly though specific about just about anything that needs to be carried out, especially in order to be responsible for the problem. the benefit of cobit for managers is that it provides a foundation for completion andprofits related to it. the capture of intrinsic certainty, because cobit supports management in defining the it strategy design, defining information design, get the it hardware and software that is needed inside implementing it strategy, ensuring continuous service, and monitoring it system performance. the benefit of cobit for it users are guaranteed control, reliability and governance processes. meanwhile, the benefit of cobit for auditors is that it makes it easier to describe issues regarding it control in the company's it infrastructure as well as verifying the results of audit findings. the advantages of cobit according to (jogiyanto and abdillah, 2011) are on information systems security governance structures linked into the stack it governance is broader in scope. however, cobit also provides an array the recipient's work apart from being a guarantor of information system security cobit can also be used as a work arrangement for an it management system so that it is connected to other organizational systems through a series of processes. the cornerstone of cobit is the powerhouse of it. it resources: applications, information, infrastructure, human resources (hr) processed by the it process with obtaining it goals, taking responsibility for it and business management requests organizational goals. cobit is devoted to matters which are only desired for the achievement of management and control with it and is placed as guide. the basic principles of cobit are found in pictures below: figure 1. the basic principles of the cobit framework cobit (control objectives for information and related technology) is a benchmark for the application of information technology management and a group of it best practice archives for it governance that make it easier for auditors, management, and users to connect (gap) between business risks, control needs, and technical matters. cobit was developed by the information technology governance institute (itgi), which was part of the information systems audit and control association (isaca) in 1992. cobit provides guidance that leads to on business. cobit is a way to use it governance. cobit too in the form of a work structure used by an organization in conjunction with other resources to determine a general provision in the form of guidance on a more specific environment. in an organized manner, cobit consists of a unit of purpose it controls designed to simplify the audit process for auditors. the first time cobit was published in 1996 with cobit version 1 which was emphasizing the audit section, in 1998 cobit version 2 confirmed at the safeguard stage, in 2000 cobit version 3 led to management, cobit version 4 in december 2005 and in may 2007 version 4.1 which focuses more on it governance, and finally on the 13th april 2012 cobit version 5 which confirms it governance in the company. for it formulation for proper governance, international standard tools are used, one of which is cobit 4.1 which is is a set of best practices that have been implemented by it governance that can help auditors management and users in order to bridge the gap between business risks, needs control and technical problems [8]. control objectives for information and related technology (cobit) 4.1 is a collection of documentation and guidance that directs it governance can help auditors, management, and users (users) to bridge the gap between business risks, control requirements, and technical problems. cobit is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 59 compiled by the it governance institute (itgi) which is part of the information systems audit and control association (isaca). cobit 4.1 is a collection of documentation of best practices for information technology governance used to help auditors, management and users to bridge the gap between business risks, needs control and technical problems currently the cobit framework does have version 5.0 which has divided it governance (it governance) with management governance, but in this study it is used framework cobit 4.1 which is still considered optimal for assessing the performance of is is part of it governance [9]. the cobit framework as a whole consists of directions such as: a). control objectives, which consists of four high-level control objectives that are reflected in four domains; b) audit guidelines, containing 318 detailed control objectives; c). management guidelines, contains directions, both general and specific regarding matters relating to management needs. cobit version 4.1 in its auditing basis divides organizations into four main domains, namely: plan and organize (po), acquire and implement (ai), deliver and support (ds), and monitor and evaluate (me). the audit is a systematic process of obtaining and objectively evaluating evidence relating to the assessment of various economic activities and events to ensure the level of conformity between these assessments and forming criteria and conveying the results to interested users, and this definition was introduced by singleton (2011). information system audit is the process of collecting and evaluating evidence for determine whether the information system ela establishes and implements an internal control system adequate, all assets are properly protected and are not misused and guaranteed data integrity, reliability as well as effectiveness and efficiency in the operation of information-based systems computer. the tools that we can use to audit information systems are to use the cobit framework.previous research that has been carried out aims to see the extent to which the performance of the information system that studies unisnu jepara and provides recommendations for improving governance after its discovery. break out between the current governance and the governance that is expected to be appropriate the framework used (azizah, 2017). the framework used in this research is cobit version 4.1 specifically for the domain supports and supports (ds). the data technique was carried out by means of interviews and questionnaires with sources that have been determined in accordance with the domain and control former. the data analysis method is carried out in the stages of determining the domain, determination, determination of indicators and mapping of the level of maturity. the results of this study are to see the level of maturity (maturity level) in implementation unisnu e-learning specifically for jepara on the ds domain is at level 4 which means scalable and an integrated process that takes place.according to azhar susanto (2004), information systems are components of subsystems that are interconnected and work together harmoniously to achieve the goal of processing data into information. according to jogiyanto (2005: 34), the system can be defined with a procedural approach and can be concluded as an approximation of the interconnected components that form a unity to achieve goals. according to i putu and i gusti (2: 2016), the definition of the word information itself has been agreed internationally due to data processing which in principle has more value than raw data computers are a form of information technology that can process data into information. according to isaca (information systems audit and control association), information system audit is "the process of collecting and evaluating evidence to determine whether the information system and information technology environment adequately safeguards assets, maintain data and system integrity, provide relevant and reliable information, achieve organizational goals and effectively, consume resources efficiently, and have effect internal controls that provide reasonable assurance that operational and control objectives will be meet." according to suandy (2016) in his book tax law, a notification letter is a letter used by taxpayers to submit the results of tax calculations or payments, which consist of tax objects or non-tax objects or assets and obligations following statutory regulations applies. information technology the framework that is most often used and reaches all parts of information technology governance is cobit because cobit is a framework that focuses on it environmental practices and integrators. cobit was also created to be able to coexist with the standards set by management. it governance is an important part of the successful implementation of good corporate governance. it governance ensures measuring the effectiveness and efficiency of improving the company's business processes through it-related structures towards the company's strategic goals. it governance occupies the best practice in the planning, management, implementation, implementation, and monitoring of it performance processes to ensure it really supports the achievement of company goals. with this integration, it is hoped that companies will be able to utilize the information they have so that they can optimize all their resources and business processes to become more competitive. with it governance, business processes become more transparent, the responsibilities and accountabilities become clearer. thus, the optimum return on it investment is achieved while ensuring that all potential it investment risks are properly anticipated and controlled. method the method used in this research is the descriptive qualitative method. the data needed in this method is primary data which will be obtained by distributing questionnaires to kpp employees. the data obtained is then processed by checking the existing data and then making symbols to make it easier to process it. the current maturity level is obtained by answering a questionnaire to kpp employees. the analysis is carried out to assess the maturity level of ongoing information technology governance. this is done by conducting an assessment of the subdomain to determine the maturity level process. after each international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 60 subdomain has obtained the maturity level, the authors will combine all the process attribute values to obtain the maturity level of information technology governance for the current process (as-is). the maturity level analysis in question is the user's expectations for how the state of the information system will be in the future, and also the analysis is expected to be obtained from the results of one-to-one interviews with users and employees for the data management process. the analysis of the expected maturity level assessment (tobe) also aims to provide expectations and an overview of the development of information governance that might be carried out. when the values of the current gap level (as-is) and the expected gap level (to be) have been obtained, a gap analysis is then carried out. the information system governance gap analysis is carried out for assistance and direction for improving information governance itself. from the comparison of the level of gaps that will be obtained later, it can be seen which sub-domains are not as expected, so that in the future, suggestions, and input will be made to these sub-domains. the provision of recommendations for each subdomain is expected to be able to help companies achieve maximum results in the existing information governance process. results and discussion domain plan and organize this domain plan and organize focuses on the state of a planning process and aligning it with an organization, which includes tactics, strategies, and identification of how or the state of it can play a very important and maximum role in achieving an organization's business goals. within the domain plan and organize itself, there are ten subdomains and 66 sub-domains. po 3.1: planning technology direction po 4.3: it steering committee po 4.7: responsibilities to account for it quality po 4.11: separation of duties domain aquire and implement this domain focuses on activities related to the implementation of it solutions and their integration with business processes within an organization that aim to realize an it strategy and cover all changes and all maintenance processes required by a running system to ensure system life cycle is maintained. this domain consists of 7 (seven) sub-processes and 40 (forty) sub-processes. ai 2.6: major improvements to existing systems ai 2.9: application requirements management ai 2.10: software maintenance ai 4.3: transfer of knowledge to users domain deliver and support this domain consists of the process of fulfilling information technology services and system security as well as the sustainability of services, training and education for users, as well as the maintenance of ongoing data processes. this domain consists of 13 sub domains and 71 sub domains. ds 5.1: it security management ds 7.1: understand the needs of education and training ds 7.3: evaluation of training received ds 8.4: incident resolution ds 9.0: configure ds repositories and baselines ds 10.2: troubleshooting and resolution ds 10.3: troubleshooting ds 11.5: backu and restoration ds 13.5 care and precautions for software domain monitor and evaluate this domain focuses on the overall control issues that are applied to the organization, internal and external checks, and independent assurance of the inspection processes that have been carried out. me 4.2: establishing an it governance framework me 4.5: risk management me 4.6: performance measurement conclusion based on the study results, the authors concluded that the condition of the e-spt information system governance at kpp office. 1. overall, the management of e-like information at kpp is at the level of 2.25 or the repeatable but intuitive level. this result is obtained from a questionnaire. it shows that the information technology governance in kpp xxx offices is still below average. the study results found that several domains require more attention, especially in the deliver and support domain. there are several things to note that training and education for users are also useful for achieving business goals, namely, the increasing number of taxpayers who report each year. it is not only the ds domain that has the lowest value, but the ai domain international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 61 as well. ai sub-domain is a domain that focuses on major improvements to an existing system. so far, improvements have been made to make the e-like interface friendlier. however, according to some employees, what should be done is to expand the server capacity to have no frequent downtime every year. 2. four of the twenty answers received are at level 1. one in twenty questions is at level 2. these three subdomains are domains that interact directly with end-users or taxpayers. these three sub-domains are also the sub-domains that touch the lowest level, so it can be concluded that the services provided by kpp xxx to taxpayers are still not optimal. from the research and conclusions written by the researcher, the researcher has several suggestions that might be used in the future by the kpp office to improve the governance of e-such information, namely: a. the steps that must be considered are the kpp office to review and improve information technology governance, especially for the three sub-domains, namely ai 2.6, ds 7.1, ds 7.6, and ds 8.0, following the recommendations given by the researcher. b. documenting every existing process to make it easier to make improvements the next day, especially those related to e-such as information systems. c. evaluation of information governance in the future can be done using. reference agoes, s. 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(2018). the effect of good corporate governance on firm value (studies on industrial companies in the metal sub sector and the like which are listed in the 2012-2016 period). journal of business administration, 56 (1), 110-117. syifa. (2015). the influence of investment opportunity set (ios), institutional ownership, independent commissioner, and return on investment (roi) on company value in manufacturing companies listed on the indonesia stock exchange. essay. yogyakarta state university wardani, s and puspitasari, m. 2014. “audit of using information technology governance cobit framework with maturity level model (abc faculty case study) ”. journal. technology. 7, 38–46. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 404 clean and healthy life behavior (phbs) of elementary school students against environmental-based disease incidence in kupang city in 2021 volume: 3 number: 2 page: 404 408 1agustina agustina, 2cristina ekawati, 3wanti wanti, 4debora g. suluh 1234departemen of sanitation, poltekkes kemenkes kupang, indonesia corresponding author: agustina agustina e-mail: agustinakende12@email.com article history: received: 2022-04-27 revised: 2022-05-26 accepted: 2022-07-20 abstract: school age is a period of vulnerability to diseases such as diarrhea, intestinal worms, caries, and anemia. this research is an analytical observational study with a cross-sectional research design with a sample of 937 elementary school students spread throughout the city of kupang. the data analysis technique used the chisquare test to determine the relationship between the variables studied with significant values with the help of the spss program. the incidence of environmental-based disease experienced by elementary school students is diarrhea and the lowest is malaria. the personal hygiene variable shows a good category, and the results of statistical tests show no relationship between personal hygiene and the incidence of environmental-based diseases. the results also show a relationship between the consumption of healthy food and the incidence of environmental-based diseases. the variable of using healthy latrines is in a good category. there is a relationship between the use of clean and healthy latrines with the incidence of environmental-based diseases. the variable presence of mosquito larvae showed free of larvae. the waste disposal variable shows that the highest level of waste disposal in the respondent's house indicates the category is not good. hygiene variables, the presence of larvae, and waste disposal have no relationship with the incidence of environmental-based diseases in elementary school children, while the variables of healthy food consumption habits and use of latrines have a relationship with the incidence of environmental diseases. disease-based primary school children. keywords: phbs, elementary school children, environmental-based disease, kupang cite this as: agustina., ekawati, c., wanti, w., suluh, d.g. (2022) “clean and healthy life behavior (phbs) of elementary school students against environmental-based disease incidence in kupang city in 2021.” international journal of environmental, sustainability, and social sciences, 3 (2), 193 – 197. introduction school age is a period of vulnerability to diseases such as diarrhea, intestinal worms, caries, and anemia. clean and healthy lifestyle is a government program launched in 2006 which aims to change people's unhealthy behavior into healthy ones. clean and healthy living behavior in schools is an effort to empower students, teachers, and the school community to be able to practice phbs. one of the efforts to improve public health status, the ministry of health, through the health promotion center implements a clean and healthy lifestyle program. phbs can be carried out in various community settings, such as household arrangements, schools, workplaces and public places. nationally, the presentation of phbs in 2014 was 56.58% (ministry of health, 2015). based on data from riskesdas (basic health research) in 2013, phbs in the indonesian population, brushing teeth every day has been carried out as much as 93.8%, but the correct brushing behavior is still low at 2.3%, while phbs in children who have carried out brushing teeth every day as much as 95.7%, but only 1.7% have done it right. other data relates to phbs in general, in which there are school-age children who have performed defecation behavior (bab) correctly in the latrine, reaching 82.6%, while washing their hands with the correct soap with a proportion of 47%. in 2007 the behavior of washing hands reached 23.2%, there will be an increase in 2013 to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 405 47%, then the behavior of defecating in the latrine in 2007 reached 71.1%, while in 2013 it became 82.6%. food consumption behavior that is at risk of threatening the body is in the form of consuming food/drinks, including sweet ones reaching 53.1%, fatty reaching 40.7% and flavoring reaching 77.3% (riskesdas, 2013) the phbs movement is a benchmark in health development in order to improve people's behavior. hl blum stated that an individual's health status is closely related to his behavior, the better the behavior related to health, the better his health status will be. the achievement of phbs indicators in ntt special for kupang city in 2018 regarding the habit of defecating correctly reached 88%, based on the age group 10-14 years, defecating correctly 84.45%, washing hands properly 8.52%, based on the age group 10-14 reached 15.97%, based on primary school age 16%, behavior of disposing of waste based on trash can 5.26%. (riskesdas ntt province, 2018). phbs in schools is an effort to empower students, teachers, and the school community to know, want, and be able to practice phbs and play an active role in realizing healthy schools. phbs must be instilled from an early age so that it can be carried into adulthood. elementary school children are still relatively young, so they need help from people around their immediate environment, namely, parents, teachers and friends (sari et al., 2016) methods this research is an observational analytic study with a cross sectional study design. the population in this study were all 4th, 5th and 6th grade students at a catholic elementary school in kupang city, the sample was determined based on the slovin formula with a total of 937 students, the sampling technique was random sampling. the variables in this study were the incidence of diarrheal disease, personal hygiene, healthy food consumption, use of healthy latrines, presence of mosquito larvae and waste disposal. observations were made on the independent variable to get a relationship with the dependent variable by using the form assessment and questionnaire sheet. (notoatmodjo, 2010) result and discussion the performance of environmental-based disease incidence is the incidence of environmentalbased diseases that have been experienced by elementary school students during the research period. table 1. diseases experienced by students (last 1 month) category amount percent % sick 157 16.75 painless 780 83.24 amount 937 100 types of diseases ari 20 2 diarrhea 53 5.6 dhf 39 4.2 worms 28 2.98 malaria 17 1.8 amount 157 16.75 table 2. the relationship between phbs students at a basic level with the incidence of environmentalbased diseases in kupang city in 2021 research variable environmentally based disease incidence p-value sick painless personal hygiene 0.961 well 161 (17) %) 696 (74) enough 11 (1.2%) 52 (5.5%) not enough 3 (0.32 %) 24 (2.5%) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 406 eat healthy food 0.029 well 33 (3.5%) 128 (13.7%) enough 55 (5.9%) 322 (34.36%) not enough 87 (9.3%) 312 (33.29%) use of clean and healthy latrine 0.004 well 136 (14.5%) 652 (69.58%) enough 32 (3.4%) 102 (10.88%) not enough 7 (0.74%) 8 (0.8%) flickr presence 0.056 flick free 77 (8.2%) 363 (38.74 %) not flicker free 399(42,58 %) 98 (10.45%) waste disposal 0.96 well 23 (2.45%) 146 (15.58%) enough 62 (6.61%) 281 (29.98%) not enough 80 (8.53%) 335 (35.75%) conclusion clean and healthy life behavior (phbs) is a set of behaviors that are practiced on the basis of awareness as a result of learning, which makes a person, family, or group or community able to help themselves (independently) in the health sector and play an active role in realizing public health. thus, phbs includes hundreds or even thousands of behaviors that must be practiced in order to achieve the highest degree of public health. in the field of disease prevention and control as well as environmental health, it is necessary to practice the behavior of washing hands with soap, managing drinking water and food that meets the requirements, using clean water, using healthy latrines, managing liquid waste that meets the requirements, eradicating mosquito larvae, etc. ( 3) the results of the study on the personal hygiene variable showed that it was not significant, meaning that there was no relationship between the independent and independent variables. in line with research conducted by hadji, 2016 regarding clean and healthy living behavior (phbs) in students at sapa state elementary school, tenga district, south minahasa regency, 36 (52.2%) respondents who have a good attitude and respondents who have a bad attitude are as many as 36. 33 (47.8%). the results of research on the healthy food consumption variable show that there is a relationship between healthy food consumption habits and environmental-based disease incidence, in line with research conducted by aditio purnomo 2018 in 4th and 5th grade students at sdn 139 sukarasa bandung, which shows that fruit and vegetable consumption of the population aged above 10 years in indonesia is still less than their daily needs. consuming food with a balanced nutritional menu needs to be familiarized with school-age children. school-age children have a lot of physical activity and rapid physical growth, so it is important to pay attention to the nutritional content of each menu of food consumed. vegetables and fruit are one of the nutritional needs that are rarely liked and often ignored by school-age children, they tend to prefer foods that are interesting and tasty but do not have good nutritional quality. vegetables are one of the important foods that must be consumed at every meal because they are one of the requirements to meet a balanced nutritional menu. many factors cause children to be less accustomed to consuming vegetables and fruit, including the characteristics of children/individuals, characteristics of parents and environmental factors. children prefer junk food, the majority of which does not provide a menu of vegetables and fruit. parents have an important role in the food menu consumed by children, besides parents also need a balance with children's behavior. children's behavior in consuming vegetables and fruit needs to be improved by increasing the knowledge capacity of school-age children about the importance of vegetables and fruit through health education. however, health education is rarely able to attract children's attention if the method is not appropriate. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 407 a latrine can simply be said to be a sanitation facility consisting of a place for excreta disposal equipped with a drain to a fecal collection (cupluk) or septitank. (winarsih, p.41). a healthy latrine is a latrine that has met the health requirements for use, has a waterproof floor, is closed from a goose's neck, has a latrine house and is equipped with ventilation, and sufficient water is available for its users. in order to keep the latrine clean and senate, it is necessary to pay attention to its use, such as not throwing away tissues or sanitary napkins in the closed, flushing the closed after using, providing hand washing soap in it and not spilling detergent on the closed hole. the results of the research on the use of healthy latrines are in a good category. however, the results of statistical tests show that there is a relationship between the use of healthy latrines and the incidence of environmental-based diseases. a similar study conducted by agustina 2016 on the relationship between latrine use and the incidence of diarrheal disease showed the value of p value 0.00 or value of 12.71 means that there is a relationship between the use of healthy and clean latrines to the incidence of diarrheal disease. research by sanfia tesabela messakh 2019 shows that in the sufficient category (63.73%), handwashing behavior is in the sufficient category (66.58%) schoolchildren group is part of a community group that can play a strategic role, considering the number of them is very large about 20% of the total population of indonesia are elementary, junior and senior high school students. school children are spread across all regions of indonesia, both urban and rural areas. in an effort to prevent dengue transmission, school children can play a role in efforts to eradicate mosquito nests (psn) both at school and at home. the results of the study on the presence of larvae in the respondent's home environment showed that they were free of larvae (51%) or 476 homes, statistical tests showed p = 0.054 there is a relationship between the use of healthy latrines on the incidence of environmental-based diseases. the study (joni hendri, 2020) concluded that there was a significant relationship between container draining and the presence of aedes sp. in the studied schools. the government has created the jumantik program as an effort to implement phbs as early as possible and prevent the incidence of dengue fever in schools. joni's 2020 research, which involved 300 students, consisted of 98 male students and 202 female students. the average age of elementary school students is around 10.7 years, and junior high school students are 14 years while the average age of senior high school children is 16.5 years. based on the results of the interview, it can be seen that the percentage of students with good knowledge about dhf for sd level is 49.5%; jss 38.89%; high school 37.50% while knowledge about dengue vector control at sd level 3.4%; 3.7% junior high school and high school 2.5%. percentage of students who perform vector control measures for sd level 0.49%; junior high school 9.26%; and 5% high school. age and gender did not show a relationship with knowledge and action on dhf. the behavior of disposing of garbage is an individual's physical activity that is clearly visible as a result of habituation formed by the environment. the results of research on waste disposal on the incidence of environmental-based diseases in the unfavorable category are 45.5% or 425 respondents, statistical tests show p = 0.096 it means that there is no significant relationship between the independent variable and the dependent variable. the results of the research conducted by (tia anifa, 2019) the training method obtained that the pre-test calculation results were 33.3% and the post-test calculation results were 86.7%. these results showed a significant increase in the behavior of students throwing garbage in its place and according to color. also supported by the results of hypothesis testing, the results obtained t = -4.164 < -2.093. this shows that the research hypothesis, which states there is a difference in students' waste disposal behavior between before and after being given live and symbolic modeling treatment is accepted. the results of this study are in line with the findings of thirteen studies conducted by huffman and colleagues (in brannon, 2010), which showed that there was a decrease in littering behavior among subjects who witnessed modeling behavior. the results of research by winnet et al. (in lehman & geller, 2008) who conducted a largescale intervention related to increasing conservation behavior, resulted in findings about the significance of the role of modeling in the formation of conservation behavior. conservation international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 408 behavior can be defined as the behavior of the preservation and maintenance of the environment. one of them is the behavior of disposing of garbage in its place and according to it. references hapsari, ii (2016). child development psychology. index pt: jakarta harrington j, perry i. j & lutomski j. (2013). living longer and feeling better: healthy lifestyle, self rated health, obesity and depression in ireland. european journal public health volume 20, issue 1: 91-95 doi: 10.1093/eurpub/ckp 102 issn 1464-360x. kholid, a. (2015). health promotion with behavioral theory approaches, media, and applications. jakarta: rajawali press. khoiruddin, kirnantoro, & sutanta. (2015). knowledge level associated with attitude of washing clean hands with soap before and after eating at elementary school students ngebel, tamantirta, kasihan, bantul, yogyakarta. journal of nurses and midwifery indonesia vol. 3 mo. 3 issn 2354-7642, pp. 176-180. https://doi.org/10.21927/jnki.2015.3(3).176-180 lina, hp (2016). clean and healthy life behavior (phbs) of students at sdn 42 korong gadang, kuranji padang district. journal of promkes vol 4. no 1, 92-103. https://doi.org/10.20473/jpk.v4.i1.2016.92-103 lisafatur, r. (2013). relationship between characteristics and knowledge of personal hygiene with clean and healthy life behavior (phbs) at mi matholiul ulum mencu wedung demak, semarang. journal of nursing science. notoatmodjo, s. (2010). health promotion and behavioral science. jakarta: rineka cipta. _____________, (2014). behavioral health sciences. jakarta: rineka cipta. maryam, s. (2015). health promotion in midwifery services. jakarta: egc. paulik e, boka f, kertesz a & balogh h. (2014). determinants of health-promoting lifestyle behavior in the rural areas of hungary. health promotion international volume 25, issue 3: 277-288 doi: 10.1093/heapro/daq025 issn 1460-2245. proverawati, a., & rahmawati, e. (2012). clean and healthy life behavior. yogyakarta: nuha medika. raharjo, as, & indarjo, s. (2015). the relationship between knowledge, attitude, and availability of facilities in schools in the application of phbs disposing of garbage in its place. unnes journal of public health, pp. 1-11 issn 225-6528. rahayu a. s, muhlisin a & sudaryanto a. (2016). relationship between milk bottle care and handwashing behavior with diarrhea in toddlers in the delanggu community health center work area. accessed from: eprints.ums.ac.id/42539/. on december 20, 2017 riskesdas. (2018). province of ntt basic health research. sari, ni, widjanarko, b., & kusumawati, a. (2016). factors associated with clean and healthy living behavior as an effort to prevent diarrhea in students at sd n karangtowo, karang tengah district, demak regency. journal of public health fkm undip vol. 4 no. 3. issn: 2356-3346. suhri m, sudaryanto a & sulastri. (2014). description of attitudes about clean and healthy life behavior in state elementary school children in gonilan village, kartasura district, sukoharjo regency. accessed from: eprints.ums.ac.id/28617/. on december 18, 2017 https://doi.org/10.21927/jnki.2015.3(3).176-180 https://doi.org/10.20473/jpk.v4.i1.2016.92-103 1113 investigating the effect of marketing mix through motivation on purchase intention in perumnas griya jetis permai mojokerto volume: 4 number: 4 page: 1113 1124 atras radifan puspito1, aldina shiratina2 1,2master of management, post graduate program, university of mercu buana, jakarta, indonesia corresponding author: atras radifan puspito e-mail: muhammad.puspito@gmail.com article history: received: 2023-06-28 revised: 2023-07-03 accepted: 2023-07-17 abstract: this research examines the direct and indirect effects of product, price, promotion, place, and motivation on purchase intention at perumahan griya jetis permai mojokerto. the research sample consists of 255 respondents who are buyers that have gone through the marketing and sales process. the nonprobability sampling method was used for data collection, employing a likert scale questionnaire. the data analysis method used in this study is partial least square-structural equation modelling (pls-sem) through outer model, inner model, and resampling bootstrap. the study results show that product, price, promotion, and place positively and significantly influence motivation. motivation also has a positive and significant effect on purchase intention. additionally, product and promotion positively and significantly impact purchase intention. however, price and place do not positively and significantly affect purchase intention. overall, the research results indicate that motivation plays a mediating role as an intervening variable between product, price, promotion, and place on purchase intention at perumahan griya jetis permai mojokerto. the findings of this study can be used as a guide for perumahan griya jetis permai mojokerto in designing effective marketing strategies to enhance purchase intention. keywords: marketing, partial least square, purchase intention, structural equation modeling cite this as: puspito, a.r., shiratina, a. (2023). “investigating the effect of marketing mix through motivation on purchase intention in perumnas griya jetis permai mojokerto," international journal of environmental, sustainability, and social science, 4(4), 1113 1124. introduction houses are crucial in human life, serving as shelters and expressions of identity and comfort needs. in indonesia, there is a housing shortage or housing backlog of 12.75 million units, which has the potential to continue increasing (gofur & jumiati, 2021). moreover, the property sector has also been impacted by the covid-19 pandemic, leading to a decline in people's income and property sales (nasution et al., 2020). the prices of most properties, such as houses, apartments, and motor vehicles, have experienced a significant decrease. this is due to the reduced demand for properties as people become more cautious about their expenditures amid the pandemic (nurpita & wardani, 2021). marketing management plays a crucial role in identifying and capitalizing on market opportunities. in this context, property sales in indonesia have experienced an increase postpandemic, significantly contributing to the gdp and surpassing pre-pandemic growth rates in the property sector (magfirah & habiburahman, 2022). the government has also supported stimulus policies and incentives to boost property sales. perum perumnas, a state-owned enterprise that provides housing for middle and lower-income communities, has the perumnas griya jetis permai mailto:muhammad.puspito@gmail.com 1114 project in mojokerto regency. however, house sales in this project have declined during and after the pandemic. table 1. data on housing sales in mojokerto no. housing developer housing sale (unit) 2019 2020 2021 2022 2023* 1. garden view residence 50 57 77 78 27 2. the khadefa residence 77 71 80 80 32 3. star garden residence 58 62 81 85 30 4. zian istana residence 79 70 85 92 40 5. bumi mojopahit 65 60 78 89 33 6. graha permata safir 90 75 105 107 43 7. green jayanegara 76 99 90 102 45 8. perumnas griya jetis permai 68 50 45 39 19 note: *data up to may 2023 source: compiled from various data sources (2023) after the covid-19 pandemic subsided, there was an increase in home purchases, as shown in the competitor table above. the rise in house sales could be attributed to several factors, the dominant factor being the increase in consumer purchase intention (li et al., 2022). purchase intention refers to a customer's desire to buy a product, even though it does not guarantee an actual purchase. it is a behavioral response of consumers to a product that creates a desire to purchase. according to kotler & keller (2012), purchase intention represents the consumer's action after receiving product stimuli, which leads them to desire and intend to purchase and possess the product. this involves a positive attitude towards an object that motivates individuals to strive for it through payment or sacrifice. various factors can influence purchase intention, and one of them is motivation. motivation is a factor that affects consumers' desire to buy or possess a product (christiarini & rahmadilla, 2021). consumers have motivations to acquire products that align with their wants and needs. the marketing mix also influences consumer motivation. an optimal marketing mix strategy can affect consumer motivation in achieving their purchase goals (akgün et al., 2014). the marketing mix, comprising product, price, promotion, and place/distribution, is used by companies to achieve their marketing objectives in the target market. by combining these elements, companies can increase the number of customers and sales and gain profits and a positive image (londhe, 2014). in the context of perumnas griya jetis permai mojokerto, the decrease in house sales can be related to an analysis of the 4p marketing mix, which is believed to influence motivation as an intervening variable (wichmann et al., 2022). additionally, motivation influences consumer purchase decisions when choosing a house positively. considering these factors, this research examines the impact of the marketing mix through motivation on purchase intention at perumnas griya jetis permai mojokerto using the partial least square-structural equation modelling (plssem) method. by gaining a deeper understanding of these factors, it is expected to provide valuable insights for perumnas griya jetis permai mojokerto in optimizing their marketing strategies to enhance consumer interest and purchase intent. this article consists of three parts. the second part presents the methodology and analytical steps, while the empirical results and conclusions are presented in the third part. 1115 methods the data used in this research is primary data obtained through direct surveys with the consumers of perumnas griya jetis permai, specifically those who have purchased a housing unit and have gone through all marketing and sales stages, starting from the booking of a unit (nup), down payment (dp) payment, until the credit agreement execution. the sampling technique employed in this study utilizes the sampling method from hair et al. (2011) with the following sampling calculation: n = 5 × operational variable research indicator if using five variables, with each variable divided into three dimensions and each dimension elaborated into three research indicators, the minimum number of respondents required for this study is n = 5 × 3 × 3 = 45. therefore, a total of 45 respondents are needed for the sampling. however, the study involves six latent variables measured by 6 to 9 manifest variables (indicators). table 2 summarizes all the variables examined and their relationships with the constructs under investigation. all indicators are measured on a likert scale ranging from 1 to 5, where one indicates "strongly disagree," and five indicates "strongly agree." table 2. constructs and indicators no variable indicator item 1. purchase intention (z) 1. consumer needs q1 2. product information q2 3. product benefits q3 4. consumer trust in the marketer q4 5. consumer trust in the product q5 6. consumer trust in the company q6 7. interest in making transactions q7 8. interest in recommending or referring q8 9. interest in making it a top priority q9 2. motivation (y) 1. social status q10 2. uniqueness q11 3. pride q12 4. ease of purchase q13 5. improved quality of life q14 6. economic value q15 3. product (x1) 1. consistency of product quality q16 2. product quality meeting expectations q17 3. good or bad reputation of the product q18 4. product design meeting functionality q19 5. product design meeting expectations q20 6. product design becomes a trend q21 7. adequate supporting facilities q22 8. sufficient parking area q23 9. convenient shopping places for necessities q24 4. price (x2) 1. competitive pricing q25 2. pricing reflecting benefits q26 3. pricing aligned with value q27 4. quality matching the price q28 1116 no variable indicator item 5. pricing according to needs q29 6. pricing according to desires q30 7. pricing in line with objectives q31 8. obtaining the best price q32 9. achieving the targeted profits q33 5. promotion (x3) 1. advertising on social media q43 2. advertising on television media q44 3. advertising on print media q45 4. exhibitions q46 5. presentations q47 6. customer relations q48 7. discounts provided q49 8. events or occasions q50 9. gifts q51 6. location (x4) 1. accessible location q43 2. availability of transportation facilities q44 3. wide coverage area q45 4. proximity to residential areas q46 5. nearness to supporting facilities q47 6. easy-to-find location q48 7. easy toll access q49 8. timeliness of private and public transportation q50 figure 1. idea framework next, a theoretical framework is constructed to illustrate the thought process developed in this research. the framework depicts the following flow. the hypotheses proposed by the author for this research are as follows: direct effect of the latent variable "product" on "motivation." h0: there is no direct positive effect of "product" on "motivation" for perumnas griya jetis permai mojokerto property. h1: there is a direct positive effect of "product" on "motivation" for perumnas griya jetis permai mojokerto property. direct effect of the latent variable "price" on "motivation." h0: there is no direct positive effect of "price" on "motivation" for perumnas griya jetis permai mojokerto property. h1: there is a direct positive effect of "price" on "motivation" for perumnas griya jetis permai mojokerto property. 1117 direct effect of the latent variable "promotion" on "motivation." h0: there is no direct positive effect of "promotion" on "motivation" for perumnas griya jetis permai mojokerto property. h1: there is a direct positive effect of "promotion" on "motivation" for perumnas griya jetis permai mojokerto property. direct effect of the latent variable "place" on "motivation." h0: there is no direct positive effect of "place" on "motivation" for perumnas griya jetis permai mojokerto property. h1: there is a direct positive effect of "place" on "motivation" for perumnas griya jetis permai mojokerto property. direct effect of the latent variable "motivation" on "purchase intention." h0: there is no direct positive effect of "motivation" on "purchase intention" for perumnas griya jetis permai mojokerto property. h1: there is a direct positive effect of "motivation" on "purchase intention" for perumnas griya jetis permai mojokerto property. direct effect of the latent variable "product" on "purchase intention." h0: there is no direct positive effect of "product" on "purchase intention" for perumnas griya jetis permai mojokerto property. h1: there is a direct positive effect of "product" on "purchase intention" for perumnas griya jetis permai mojokerto property. direct effect of the latent variable "price" on "purchase intention." h0: there is no direct positive effect of "price" on "purchase intention" for perumnas griya jetis permai mojokerto property. h1: there is a direct positive effect of "price" on "purchase intention" for perumnas griya jetis permai mojokerto property. direct effect of the latent variable "promotion" on "purchase intention." h0: there is no direct positive effect of "promotion" on "purchase intention" for perumnas griya jetis permai mojokerto property. h1: there is a direct positive effect of "promotion" on "purchase intention" for perumnas griya jetis permai mojokerto property. direct effect of the latent variable "place" on "purchase intention." h0: there is no direct positive effect of "place" on "purchase intention" for perumnas griya jetis permai mojokerto property. h1: there is a direct positive effect of "place" on "purchase intention" for perumnas griya jetis permai mojokerto property. indirect effect of the latent variable "product" on "purchase intention" through "motivation." h0: there is no positive indirect effect of "product" on "purchase intention" through "motivation" for perumnas griya jetis permai mojokerto property. h1: there is a positive indirect effect of "product" on "purchase intention" through "motivation" for perumnas griya jetis permai mojokerto property. indirect effect of the latent variable "price" on "purchase intention" through "motivation." h0: there is no positive indirect effect of "price" on "purchase intention" through "motivation" for perumnas griya jetis permai mojokerto property. h1: there is a positive indirect effect of "price" on "purchase intention" through "motivation" for perumnas griya jetis permai mojokerto property. indirect effect of the latent variable "promotion" on "purchase intention" through "motivation." h0: there is no positive indirect effect of "promotion" on "purchase intention" through "motivation" for perumnas griya jetis permai mojokerto property. h1: there is a positive indirect effect of "promotion" on "purchase intention" through "motivation" for perumnas griya jetis permai mojokerto property. indirect effect of the latent variable "place" on "purchase intention" through "motivation." h0: there is no positive indirect effect of "place" on "purchase intention" through "motivation" for perumnas griya jetis permai mojokerto property. h1: there is a positive indirect effect of "place" on "purchase intention" through "motivation" for perumnas griya jetis permai mojokerto property. 1118 this research uses pls-sem to analyze the influence of marketing mix on purchase motivation and purchase intention. structural equation modeling (sem) is a statistical method used to test and model complex relationships between variables in a study (kline, 2016). partial least squares structural equation modeling (pls-sem) utilizes the principal component modeling approach to reduce the dimensionality of data and build a more straightforward and more interpretable model (hair et al., 2011). the pls-sem analysis consists of evaluating the outer model and the inner model. the outer model evaluates the measured variables that are part of the sem or pls-sem model. this evaluation involves testing the validity and reliability of constructs and selecting the most appropriate variables to represent the measured constructs. the validity testing in the outer model includes convergent validity and discriminant validity. convergent validity is evaluated by examining how well the measured indicators contribute to measuring a specific construct. several indicators represent a construct, and convergent validity is measured by assessing the strong positive correlations between these indicators and the same construct. one commonly used method to test convergent validity is by looking at the average variance explained (ave) value obtained through the following equation. ave = ∑ λi 2n i=1 ∑ λi 2n i=1 + ∑ εi n i=1 where λi represents the component loading to the indicator, and εi = 1 λi, convergent validity is met if the ave value is more significant than 0.5. discriminant validity is the ability of a latent variable to be distinguished from other latent variables. indicators of a latent variable should be more strongly related to their underlying latent variable and less related to other latent variables. discriminant validity testing involves examining the cross-loading values, where indicators should have stronger correlations with their latent variable than with other latent variables. the cross-loading values should be > 0.7 within one variable, or the cross-loading value of an indicator measuring its latent variable should be higher than that with other latent variables. reliability testing measures an indicator's consistency, accuracy, and precision in measurement. in sem-pls, reliability is tested using the composite reliability (cr) parameter, calculated using the following equation. an indicator is reliable if the cr value is more significant than 0.7. cr = (∑ λi n i=1 ) 2 (∑ λi n i=1 ) 2 + ∑ var(εi) n i=1 composite reliability (cr) describes the extent to which the indicators collectively obtain consistent information about the latent variable. cr values range from 0 to 1, with higher values indicating better reliability. in a study, cr values above 0.7 indicate that the used indicators are adequate. composite reliability convergent (crc) is a reliability metric based on the convergence or consistency among the indicators used to measure the latent variable. on the other hand, composite reliability average (cra) is a reliability metric that measures reliability based on the average loading factor of indicators across all latent variables in the model. the evaluation of the inner model is the process of assessing and testing the relationships between latent variables (constructs) in an sem or pls-sem model. the evaluation aims to test the 1119 theoretical validity of the proposed hypotheses in the model and understand how well the model fits the available empirical data. result and discussion perum perumnas was established as a government solution to provide decent housing for lower and middle-income communities. with the enactment of law no. 19 of 2003 concerning stateowned enterprises (bumn), the establishment of perum perumnas was further perfected through government regulation no. 15 of 2004, dated may 10, 2004. subsequently, the existence of perum perumnas was further refined with government regulation 83 of 2015 concerning the national housing development public company, which is a renewal of government regulation no. 15 of 2004. the issuance of government regulation no. 83 of 2015 has transformed perum perumnas into the national housing & urban development corporation. figure 2. house ownership status based on the survey data of perumnas griya jetis permai mojokerto residents, 92% of the 250 respondents are homeowners, and the remaining 8% are renters. this percentage means that 231 respondents are homeowners and 19 are renters occupying houses in perumnas griya jetis permai mojokerto. in the context of this research, one respondent represents one household in the housing complex. the results of the pls-sem analysis consist of evaluating the outer and inner models. the measurement model (outer model) measures latent variables or constructs observed through measured indicators. the outer model is evaluated based on the validity and reliability of the indicators used in the model. validity testing aims to ensure that the instruments or indicators used in the research are reliable and accurate in measuring the studied variables. several evaluation metrics that measure validity in sem-pls are convergent and discriminant validity. 92% 8% owner tenant 1120 figure 3. model result figure 3 presents the loading factor values of each indicator on the latent variables. the loading factor values can also be seen in the following table 3. table 3. loading factor on each indicator indicator x1 x2 x3 x4 y z x11 0.795 0.272 0.100 0.175 0.351 0.367 x12 0.735 0.296 0.193 0.198 0.428 0.431 x13 0.729 0.283 0.104 0.226 0.447 0.441 x14 0.731 0.257 0.076 0.144 0.336 0.324 x15 0.728 0.272 0.176 0.199 0.368 0.392 x16 0.747 0.197 0.190 0.193 0.333 0.381 x17 0.775 0.274 0.037 0.137 0.350 0.351 x18 0.673 0.231 0.020 0.085 0.276 0.260 x19 0.775 0.289 0.126 0.204 0.342 0.353 x21 0.222 0.743 0.296 0.272 0.518 0.457 x22 0.231 0.686 0.259 0.265 0.506 0.434 x23 0.233 0.741 0.270 0.259 0.507 0.474 x24 0.258 0.743 0.276 0.318 0.541 0.511 x25 0.228 0.709 0.295 0.158 0.457 0.398 x26 0.234 0.718 0.208 0.258 0.481 0.413 x27 0.289 0.685 0.212 0.216 0.452 0.454 x28 0.244 0.738 0.273 0.312 0.557 0.528 x29 0.373 0.752 0.220 0.262 0.583 0.523 1121 x31 0.113 0.324 0.783 0.138 0.375 0.393 x32 0.188 0.218 0.710 0.231 0.346 0.440 x33 0.140 0.242 0.749 0.188 0.352 0.416 x34 0.066 0.183 0.702 0.145 0.278 0.300 x35 0.134 0.255 0.723 0.125 0.281 0.296 x36 0.159 0.308 0.748 0.175 0.332 0.383 x37 0.119 0.288 0.679 0.171 0.297 0.357 x38 0.073 0.170 0.643 0.183 0.269 0.279 x39 0.003 0.283 0.729 0.215 0.302 0.327 x41 0.194 0.305 0.201 0.751 0.387 0.385 x42 0.152 0.263 0.223 0.736 0.384 0.373 x43 0.194 0.341 0.236 0.794 0.478 0.465 x44 0.246 0.275 0.225 0.731 0.445 0.421 x45 0.144 0.210 0.167 0.699 0.356 0.331 x46 0.192 0.203 0.131 0.721 0.343 0.294 x47 0.120 0.220 0.142 0.736 0.353 0.319 x48 0.150 0.264 0.082 0.717 0.390 0.359 y1 0.339 0.563 0.384 0.403 0.793 0.721 y2 0.431 0.604 0.383 0.435 0.821 0.750 y3 0.366 0.564 0.298 0.408 0.750 0.676 y4 0.380 0.486 0.267 0.424 0.783 0.690 y5 0.385 0.554 0.305 0.390 0.795 0.708 y6 0.397 0.549 0.424 0.462 0.744 0.721 z1 0.412 0.546 0.462 0.359 0.724 0.793 z2 0.446 0.515 0.319 0.398 0.718 0.774 z3 0.363 0.465 0.252 0.416 0.671 0.725 z4 0.417 0.464 0.415 0.348 0.680 0.762 z5 0.401 0.471 0.232 0.436 0.664 0.695 z6 0.343 0.455 0.379 0.435 0.646 0.726 z7 0.296 0.442 0.341 0.346 0.653 0.693 z8 0.241 0.447 0.427 0.370 0.618 0.704 z9 0.418 0.515 0.506 0.305 0.715 0.809 based on table 3 and figure 3, it can be observed that all indicators used to explain the latent variables are valid as they meet the criteria where the loading factor values are more significant than 0.6. discriminant validity evaluates the extent to which different latent variables or constructs differ from one another and are not overly correlated. discriminant validity is essential to distinguish different latent variables conceptually. discriminant validity can be evaluated through the crossloading of factors. table 3 also shows that the correlation of each indicator with its corresponding latent variable is higher than the correlation with other latent variables. thus, each indicator properly explains the latent variable and has good discriminant validity. discriminant validity can also be measured from each latent variable's average variance extracted (ave) values. ave is a metric used to measure the extent to which the indicators used to measure the latent variables contribute to the variability of the constructs they measure. discriminant validity is considered adequate if the ave value is more significant than 0.5. the ave values for each latent variable are displayed in the following table 4. table 4. average variance extracted (ave) variable average variance extracted (ave) purchase intention (z) 0.610 1122 buying motivation (y) 0.553 product (x1) 0.553 price (x2) 0.525 promotion (x3) 0.518 location (x4) 0.542 it can be seen from table 4 that all latent variables have ave values above 0.5. this means that the variables used in the model have adequate discriminant validity. reliability testing on the outer model in pls-sem analysis is conducted to ensure that the indicators used to measure latent variables have sufficient reliability. reliability testing provides information about the consistency of the indicators in measuring the same latent variable. some metrics that can be used to test reliability in the outer model are cronbach's alpha and composite reliability. table 5. pengukuran reliabilitas outer model variable cronbach's alpha composite reliability (rho_a) composite reliability (rho_c) purchase intention (z) 0.898 0.900 0.917 buying motivation (y) 0.872 0.873 0.904 product (x1) 0.899 0.903 0.918 price (x2) 0.887 0.889 0.908 promotion (x3) 0.884 0.888 0.906 location (x4) 0.879 0.885 0.904 cronbach's alpha is a commonly used metric to measure the internal reliability of measurement instruments. the value of cronbach's alpha ranges from 0 to 1, and higher values indicate better reliability. a cronbach's alpha value above 0.7 is acceptable in a research study. as shown in table 4.3, cronbach's alpha values for each variable are above 0.7, indicating that the used indicators have good reliability. based on table 5, the cra and crc values for each variable are above 0.7 and close to 1. therefore, the indicators used have good reliability. hypothesis testing using the resampling bootstrap method is a statistical technique commonly used in pls-sem analysis to test the significance of model parameters. in this study, there are 13 hypotheses, including nine direct effects and four indirect effects. using a significance level of 5%, the following are the t-statistic and p-value values from the hypothesis testing for direct effects. if the p-value is less than the significance level, then the h0 is rejected. table 6. results of hypothesis testing for direct effects t-statistics p-values product -> buying motivation 5.724 0.000 product -> purchase intention 2.199 0.028 price -> buying motivation 8.885 0.000 price -> purchase intention 0.288 0.773 promotion -> buying motivation 4.220 0.000 promotion -> purchase intention 3.605 0.000 place -> buying motivation 6.407 0.000 place -> purchase intention 0.739 0.460 1123 buying motivation -> purchase intention 16.968 0.000 based on the hypothesis testing using the resampling bootstrap method, it is evident that there is a direct positive influence of the variables product, price, promotion, and place on the buying motivation of perumnas griya jetis permai mojokerto's properties. moreover, product, place, and buying motivation significantly influence purchase intention. this is supported by the pvalues being less than the significance level of 5%. next, we will examine the indirect effects of the variables product, price, promotion, and place on purchase intention through the mediating variable, buying motivation, with the following results. tabel 7. hasil pengujian hipotesis indirect effect t-statistics p-values price -> buying motivation -> purchase intention 8.764 0.000 promotion -> buying motivation -> purchase intention 4.177 0.000 product -> buying motivation -> purchase intention 4.989 0.000 place -> buying motivation -> purchase intention 5.635 0.000 based on the p-value in table 7, which is less than 5%, it is known that the variables product, price, promotion, and place have a significant influence on purchase intention through buying motivation in the context of perumnas griya jetis permai mojokerto. several metrics can be used to evaluate the structural model in sem pls analysis, one of which is the coefficient of determination r². the coefficient of determination r² measures how well the structural model can explain the endogenous or dependent latent variable variation. r² values range from 0 to 1, and the higher the value, the better the model explains the variation in the endogenous variables. table 8. structural model evaluation r-square adjusted r-square buying motivation 0.669 0.664 purchase intention 0.848 0.845 the r² value of 66.9% for the buying motivation variable indicates that 66.9% of the variability in the buying motivation variable can be explained by the exogenous (independent) variables in the model. meanwhile, the r² value of 84.8% indicates that 84.8% of the variability in the purchase intention variable can be explained by the exogenous variables in the model. conclusion based on the evaluation of the outer model, it can be concluded that the indicators used to explain the latent variables have met the criteria of validity and reliability. furthermore, based on the results of hypothesis testing from the evaluation of the inner model, it is found that the variables product, price, promotion, and place directly affect purchase intention through buying motivation in perumnas griya jetis permai mojokerto. additionally, product, price, promotion, and place indirectly affect purchase intention through buying motivation in perumnas griya jetis permai mojokerto. 1124 references akgün, a. e., keskin, h., & ayar, h. 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(2022). a global perspective on the marketing mix across time and space. international journal of research in marketing, 39(2), 502– 521. https://doi.org/10.1016/j.ijresmar.2021.09.001 https://doi.org/10.1016/j.sbspro.2014.09.080 https://doi.org/10.37253/jgbmr https://doi.org/10.23960/administratio.v12i2.230 https://doi.org/10.2753/mtp1069-6679190202 https://doi.org/10.3389/fpsyg.2022.838244 https://doi.org/10.1016/s2212-5671(14)00201-9 https://doi.org/10.54443/sibatik.v1i10.313 https://doi.org/10.22216/jbe.v5i2.5313 https://doi.org/10.56960/jmap.v1i1.18 https://doi.org/10.1016/j.ijresmar.2021.09.001 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 155 optimizing the performance of village owned enterprises volume: 2 number: 3 page: 155-164 1suwito suwito, 2abdul rahman jannang 1,2department of accounting, khairun university, ternate, indonesia corresponding author: suwito suwito email: suwito.s2@gmail.com article history: received: 2021-10-25 revised: 2021-11-15 accepted: 2021-11-18 abstract: this study aims to build a model for optimizing the performance of village owned enterprises in the west halmahera regency. as a result of all that the existence of bumdes has not been able to contribute to village original revenue and improve the welfare of the village community as expected by the village and the community. to achieve this goal, the researcher used a qualitative approach with descriptive analysis methods. the results study found two findings that were effective for optimizing the performance of bumdes. the first finding is that bumdes must ensure market opportunities, availability of raw materials, product competitiveness, and product uniqueness to develop it is business. the second finding, using the ahp method, it is recommended that the village of guaemaadu develop the superior potential of the coastal tourism-based village industry; hydroponic farming; coconut oil; village shop; crafts from bamboo; coconut collector; hospitality; processed bananas; nature tourism and village bank. keywords: dysfunctional audit behaviour, public accounting firm keywords: dysfunctional audit behaviour, public accounting firm cite this as: suwito suwito, & jannang, a.r . (2021), “optimizing the performance of village owned enterprises”, international journal of environmental, sustainability, and social sciences, 2(3), 155-164 introduction village-owned enterprises (bumdes) in the regulation of the minister of villages, development of disadvantaged regions, and transmigration no. 4 of 2015 (permendes no. 4 of 2015) concerning the establishment, management and management, and dissolution of village-owned enterprises, it is explained that bumdes is a business entity whose capital (partially or wholly) is owned by the village through direct participation from village assets which are separated in order to manage assets, services, and other businesses for the greatest welfare of the village community. thus, the management of bumdes must be carried out separately from the implementation of village government (ramadana et al., 2013; hidayah et al., 2020). anggraeni (2016) and dewi (2014) found that through the existence of the village-owned enterprises, the community can manage the potential of the village and make it into a source of income for both the village and the community. another advantage of the existence of the village-owned enterprises is that it is a place that can accommodate every economic activity. it has become a public service institution for the village community (sihabudin 2009, zulkarnaen 2016, & hardijono et al. 2014). according to (hayyuna et al. 2014; hidayati (2015) showed that an increase in the village’s original income could be generated through the structured and systematic management of the village-owned enterprises. however, syahril et al. (2019) stated there are constraining factors affecting the financial performance of the villag-eowned enterprises, namely capital, responsibility, public education, and beliefs, as well as the type of businesses involved. the emphasis is that bumdes governance must be carried out with the principles of good bumdes governance, namely participatory, accountable, and transparent based on social entrepreneurship and techno-social entrepreneurship with profit-oriented and social welfareoriented. it means that the establishment of bumdes aims to optimize the management of village international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 156 assets and grow the village economy to be useful for increasing original village income (pades) and village community welfare (dewi, 2014; hidayah et al., 2020). however, the facts show that many bumdes equity participation programs are losing money and even leading to bankruptcy. it indicates that bumdes governance is still far from expectations for the bumdes idea to solve village economic problems. the impact is that the performance of bumdes has not been able to provide an optimal contribution to pades and to the welfare of the village community. indirectly, this condition results from the recruitment of bumdes managers not coming from competent human resources; bumdes managers do not know the business potential that can be developed; bumdes managers are confused and do not understand how to develop bumdes (sabatina et al., 2018). this condition is further exacerbated by the covid-19 outbreak that has started in early 2020, which has caused more bumdes to experience suspended animation. data shows that the impact of the covid-19 outbreak is very serious for the existence of bumdes in indonesia; it is noted that in 2019 a total of 37,286 bumdes were active, this position decreased by 26,657 or 71.49% to 10,629 active bumdes in 2020 (kemendes, 2020). for this reason, in the current new normal era, the idea that is urgently needed to mitigate these conditions is to develop bumdes according to the needs and local potential of the village in supporting village economic growth (elisa & santoso, 2017; soleh, 2017); recruiting professional bumdes managers; and selecting potential bumdes business units that can improve welfare for bumdes, village governments, and village communities. huruta and sasongko (2016) explained that due to the existence of the village-owned enterprises, the community would be more helpful. however, as there is still a lack of certain guarantees for the community, the need for legal protection in the form of village regulations regarding the village-owned enterprises provides a more secure guarantee for every community. since they first established, the village-owned enterprises have served as a tool to increase the village’s original income and the community income as well. the village-owned enterprises are also able to create new business opportunities that can be utilized by the community. the villageowned enterprises are one of the institutions in the village that are engaged in both business and economic empowerment. based on this idea, researchers are interested in conducting research related to the topic of optimizing bumdes performance, a study on the selection strategy for bumdes business units in west halmahera regency. the selection of the west halmahera location was more because researchers wanted to contribute to the succession of khairun university cooperation with the west halmahera regency government regarding the development of bumdes in west halmahera regency. methods this research was conducted in west halmahera regency, north maluku province. the scope of the research focus is in the administrative area of west halmahera regency. the object of this research is the optimization of the performance of bumdes, the study of the strategy for the selection of bumdes business units in the district. west halmahera. in this study, researchers used a qualitative method using the analytical hierarchy process as the research method. primary data collection was carried out by fgd, while secondary data collection was carried out by literature study and internet browsing. technical analysis of the data in this study was carried out with the following steps. 1. agree on 3 potential alternatives for village industry priorities. the obtained industrial secondary data is used as material for discussion and enriched with information from the resource persons, namely the village government, village consultative body, bumdes management, and community leaders. 2. determination of the criteria and sub-criteria for the priority potential of the village industry and the weight of each criterion and sub-criteria. the speakers presented alternative criteria and sub-criteria for determining superior products, which were refined based on the agreement to facilitate the discussion. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 157 3. pairwise comparison of products for each criterion and sub-criteria. the implementation of this stage is similar to the method in the second stage, which gives weight to the criteria and sub-criteria. if in the second stage the weights are given by comparing the criteria and subcriteria, then at this stage, the weights are given to compare the products for each criterion and sub-criteria. 4. this data processing is intended to obtain the priority potential of the village industry based on the opinions of the resource persons who are filled in the form during the fgd. input data comes from the criteria weighting form, sub-criteria weighting form, and product paired comparison form. the software used for processing this data is superdecisions, a multicriteria and tiered (ahp) decision-making software. 5. to simplify and speed up the determination of the iup, before entering the data into the superdecisions software, the data is first processed with microsoft excel software to find the geometric mean. then, figures on the geometric mean are used as input for data processing with ahp (superdecisions) processing software. result and discussion this study aims to build a bumdes performance optimization model through the selection strategy for bumdes business units in west halmahera regency. for this purpose, this study took a site in the village of guaemaadu. the selection of this site is based on the consideration that guaemadu village already has a bumdes and has made the largest capital participation among other villages. in addition, based on data from the central statistics agency (bps) of west halmahera, gueamaadu village is a strategically located village in west halmahera regency because it is located at the very front at the entrance to west halmahera regency. the geographical location of guaemaadu village is in the administrative area of the jailolo sub-district, west halmahera regency, which has a population of 1,789 people with an area of 0.43 km2. according to data from the bkpm of north maluku province, in general, the superior potential of the west halmahera regency is agriculture, plantations, tourism, clean water, and marine fisheries. its main sub-sectors are food crops, copra, cloves, and marine tourism. this superior potential is spread in all villages in west halmahera regency, including guaemaadu village. however, the superior potential of each village varies from one village to another. based on the results of this study, the researchers found that guaemaadu village currently has superior village potential, including village banks, hydroponic agriculture, pertamina desa, village shops, hospitality, car and motorcycle rentals, nature tourism, beach tourism, processed bananas, coconut oil, bamboo crafts, and copra collectors. to manage this superior potential, the guaemadu village government has formed a village owned enterprise (bumdes) and has invested in bumdes capital of rp. 175,000,000.00. but what is interesting about guaemaadu village is that the bumdes of guaemaadu village actually developed a photocopying business, and because the procedure for selecting this business was not followed, then in two to three months, the photocopying business went out of business. the following is the statement of the informants of this research. “…the previous bumdes…the first period was, in 2017, at this time…from the village ministry to form bumdes, bumdes throughout indonesia…the old bumdes…budgeted by the old village government, they had this business, only this what… just a photocopy… just the photocopy… it took two months, three months it does not work anymore… maybe because of the influence of the photocopying business or something… only if i look at it from that side… maybe it is… the head of bumdes, together with the secretary, the same the old treasurer and village head, maybe less intensely looking at bumdes…." referring to this experience, to develop the bumdes business, the village must prioritize the village potential through village regulations (perdes). therefore, when bumdes develops its business, it is not the wrong choice to develop its business. however, unfortunately, the village of guaemaadu does not yet have a perdes regarding the superior potential of village industry international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 158 priorities. therefore, to support the village of guaemaadu in optimizing the performance of its bumdes in developing the bumdes business in the future, research is needed to be related to the strategy for selecting the superior priority of the potential of guaemaadu village. to carry out this strategy, the analytical hierarchy process (ahp) method is used. the stages of analysis and the results of the analysis are presented in the following sub-chapters. criteria in the analytical hierarchy process (ahp) for selecting the village leading potential with software super decisions to determine the selection of the priority potential of the guaemaadu village industry, it is carried out using the ahp analysis approach with super decisions software. the criteria used in the selection of the priority potential of the guaemaadu village industry include: a) ease of access to raw materials; b) product competitiveness; c) product uniqueness; d) market opportunities; and e) social entrepreneurship creation. a) ease of access to raw materials ease of access to industry is an important criterion in determining the potential priority candidates for the village industry. this is because the availability of raw material supply largely determines the sustainability of a village industry. jay heizer and barry render (2011; 261) revealed that the supply of raw materials in inventory for the industry is one of the most important keys in industrial operations, and all industries certainly have a planning system and inventory system. with the availability of raw material supplies, it is expected that the industry can carry out the production process according to consumer needs or requests; in addition to having sufficient raw material supplies, it is also expected that production activities/services to consumers can avoid shortages of raw materials. furthermore, sartono (2010; 443) states that raw material inventory is one type of current asset that is quite large in an industry because inventory is an important factor in determining the smooth operation of the industry. in addition, according to hani handoko (2011: 333) regarding the supply of raw materials, the term inventory is a general term that indicates everything or organizational resources that are stored in anticipation of meeting demand. the demand for internal or external resources includes the supply of raw materials, work in process, finished goods, auxiliary materials, and other components that are part of the output of industrial products. b) competitiveness of industrial products product competitiveness is one of the criteria in determining the village's leading industry; this is because competitiveness provides an understanding of the industry position, performance, and capacity that deserves to be developed. important factors that must be considered in this competitiveness framework are market access, supply factors, and promotional support. market access relates to trade policies that can facilitate or limit the entry of products and maintain their competitiveness in the market. in market access, factors that hinder the sale of goods are seen, such as tariff barriers and non-tariff barriers. furthermore, supply factors are related to governance and macro-fiscal, trade, and domestic policies that form an incentive framework for business actors and input factors that determine competitiveness from the production side. c) product uniqueness in today's economic era, where business competition is very tight, the most dangerous thing is a price war. one way to avoid price wars is product uniqueness. uniqueness will provide a distinct advantage, because these products cannot be compared directly with competitors' products. this uniqueness will be difficult for competitors to imitate because competitors cannot access that source of knowledge. according to kartono (2010), the uniqueness of the product is that the supplier produces very specific products so that the industry has a higher bargaining position compared to industries whose products are commodity products. the uniqueness of the product is the added value that makes the product stand out from other competitors. according to cooper (2000), product uniqueness basically comes from research international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 159 to meet customer needs involving innovation and high technology. uniqueness is considered important because uniqueness makes the finished product different from most products. in the context of determining the priority potential of village industries, the criteria for product uniqueness are emphasized on an industry that is uniquely identified if the industry has products whose characteristics are full of appearance or local cultural values/skills. therefore, the more unique the product, the higher the assessment of the industry will be. d) market opportunities understanding market opportunities is essential for the survival of the industry. it is because market opportunities provide an understanding of market segments. where a market segment is a meeting place for sellers and buyers, there will be many buyers with various habits and behaviors. this diversity means that the market for a product is not homogeneous but heterogeneous. so that is what makes business people do market segmentation. segmentation itself is a grouping of buyers who have the same behavioral needs in a market. therefore, market segmentation is one of the main components in formulating a strategy. some businesspeople say that market segmentation is the art of identifying and taking advantage of opportunities that arise in the market.the background of the importance of market segmentation in industry is because segmentation will allow an industry to focus more on allocating resources. then, segmentation also includes the basis for determining the components of the overall strategy or tactics. furthermore, segmentation is also the key to success in order to beat competitors. one of the reasons an industry does market segmentation is to increase the effectiveness of the planned marketing strategy, and also to be more focused, and resources in the industry can also be used efficiently and effectively. segmentation which is intended as a strategy in increasing marketing, will certainly provide various benefits for both business people and consumers, for example, such as: first, it can better provide the needs and desires of consumers, meaning that a producer will certainly provide the needs and desires of its consumers which vary greatly by utilizing different patterns, intensive and different promotional activities according to the segment to be addressed. by grouping consumers according to their characteristics, it is proven that they will be able to provide better services and product availability following customer needs; secondly, for income to increase, which means producers will find it very difficult to increase or raise prices in the whole market. however, this can be overcome by dividing or grouping consumers according to their characteristics and abilities. so that by segmenting the market, it will help producers to find out which market or anyone has the potential to provide greater income to the industry; and third, creating opportunities for growth, namely by utilizing the organization's market segmentation, it will certainly produce a niche product that is expected to attract other customers to want to try and then buy the products produced. e) social entrepreneurship creation the creation of social entrepreneurship is one of the criteria in determining the priority potential of the village industry. this is important to maintain the harmony of the leading industry with the local community, so it is hoped that this leading industry will become the main pillar in increasing the village's original income and improving the welfare of the local community. however, as hulgard (2010) stated, social entrepreneurship more comprehensively is the creation of social value formed by collaborating with other people or community organizations involved in a social innovtion, which usually implies an economic activity. in addition, according to palesangi (2013), social entrepreneurship has four main elements, namely social values, civil society, innovation, and economic activity. social value is the most distinctive element of social entrepreneurship, namely creating real social benefits for the community and the surrounding environment; civil society illustrates that social entrepreneurship generally comes from the initiative and participation of civil society by optimizing the existing social capital in the community; while innovation explains that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 160 social entrepreneurship solves social problems in innovative ways, among others, by combining local wisdom and social innovation; and economic activity shows that successful social entrepreneurship is generally carried out by balancing between social activities and business activities. analytical hierarchy process (ahp) for selection of the leading potential of guaemaadu village with superdecisions software based on the criteria above, the results of the ahp are presented in determining the priority potential of the village industry with superdesition v3.2 software. in addition, to make it easier for the analysis process to be carried out, the following chart is presented regarding the village industry's objectives, criteria, and priority potential. referring to the framework of the objectives, then the weight of the assessment of each alternative industry has the potential to be the priority of the village industry. to determine the weight of the scores, the focus group discussion (fgd) technique was carried out with research informants, which included the village head, village secretary, bumdes director, bumdes secretary, and local community leaders. the assessment weight assumptions used are as follows. table 1. intensity of interest value intensity of interest definition description 1 both elements are equally important two elements contribute equally to that trait 3 one element is slightly more important than the other experience and judgment slightly favor one element over another 5 one element is essential than the other elements experience and judgment strongly favor one element over another 7 one element is clearly more important than the other elements one element is strongly supported, and its dominance has been seen in practice 9 one element is absolutely more important than the other elements the evidence in favor of one element over the other has the highest possible degree of affirmation to corroborate 2,4.6.8 values between two close consideration a compromise is needed between two considerations opposite if for an activity i get one point when compared to an activity j, then j has the opposite value when compared to activity i. source: results of ahp analysis with super decition v.3.2, data processed based on the assessment assumptions, an alternative assessment of the priority potential of the village industry is then carried out. based on the results of the ahp analysis, the weight value of each leading industry alternative is based on the criteria of product competitiveness, ease of access to raw materials, product uniqueness, market opportunities, and social entrepreneurs, the results of the ahp are shown as follows. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 161 table2. assessment of the priority potential of village industry in alternative 1. alternative 1 product competitiveness availability of raw materials product uniqueness market opportunities social entrepreneurship inconsistency 0,413 0,331 0,269 0,139 0,382 village bank 0,028 0,029 0,031 0,036 0,029 hydroponics 0,687 0,640 0,594 0,574 0,691 village gasoline 0,072 0,079 0,085 0,073 0,068 village shop 0,213 0,251 0,290 0,317 0,212 source: results of ahp analysis with superdecition v.3.2, data processed table 3. assessment of the priority potential of village industry in alternative 2. alternative 2 product competitiveness availability of raw materials product uniqueness market opportunities social entrepreneurship inconsistency 0,383 0,441 0,187 0,139 0,249 hospitality 0,203 0,084 0,203 0,160 0,192 car and motorcycle rental 0,029 0,027 0,029 0,080 0,088 natural tourism 0,077 0,205 0,077 0,040 0,037 beach tourism 0,691 0,683 0,691 0,720 0,683 source: results of ahp analysis with superdecition v.3.2, data processed table 4. assessment of the priority potential of village industry in alternative 3. alternative 3 product competitiveness availability of raw materials product uniqueness market opportunities social entrepreneurship inconsistency 0,315 0,499 0,362 0,346 0,299 banana 0,119 0,025 0,059 0,060 0,081 coconut oil 0,619 0,225 0,635 0,621 0,612 bamboo craft 0,067 0,675 0,095 0,112 0,114 copra collector 0,195 0,075 0,211 0,207 0,193 source: results of ahp analysis with superdecition v.3.2, data processed referring to the results of the ahp assessment above, the bumdes performance optimization model can be obtained through the bumdes business unit selection strategy as follows. to optimize the performance of bumdes, what must be considered is ensuring market opportunities, availability of raw materials, product competitiveness, and product uniqueness. meanwhile, based on the ahp, the priority potential of village industry that can be developed is coastal tourism; hydroponic farming; coconut oil; village shop; crafts from bamboo; coconut collector; hospitality; processed bananas; nature tourism and village bank. conclusions in general, the superior potential of the west halmahera regency is agriculture, plantation, tourism, clean water, and marine fisheries. its main sub-sectors are food crops, copra, cloves, and marine tourism. this superior potential is spread in all villages in west halmahera regency, including guaemaadu village. however, the superior potential of each international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 162 village varies from one village to another. based on the results of this study, the researchers found that guaemaadu village currently has superior village potential, including village banks, hydroponic agriculture, pertamina desa, village shops, hospitality, car and motorcycle rentals, nature tourism, beach tourism, processed bananas, coconut oil, bamboo crafts, and copra collectors. to manage this superior potential, the guaemadu village government has formed a village owned enterprise (bumdes) and has invested in bumdes capital of rp. 175,000,000.00. however, because the village of guaemaadu does not yet have a perdes related to the priority potential of the village industry, the bumdes of guaemaadu village has developed a photocopying business, and because the procedure for selecting this business was not followed, then in two to three months the photocopying business went out of business. the impact is that the performance of bumdes has not been able to provide an optimal contribution to pades and to the welfare of the village community. to minimize the chance of repeating bumdes business failures in the future, it is necessary to select the priority potential of the village industry, which will later become the perdes concerning the superior potential of the priority of the gueamaadu village industry. as a result, the selection of the priority potential of the guaemaadu village industry with ahp obtained the priority of carrying capacity criteria for the priority potential of the village industry, namely market opportunities, availability of raw materials, product competitiveness, and product uniqueness. with these criteria, it is obtained that the priority potential of the guaemaadu village industry is coastal tourism; hydroponic farming; coconut oil; village shop; crafts from bamboo; coconut collector; hospitality; processed bananas; nature tourism and village bank. thus, to optimize the bumdes business, the priority potential of the village industry must be developed by the bumdes in the future. references agus, sartono. 2010. financial management theory and applications. yogyakarta: bpfe anggraeni mrrs (2016) the role of village owned enterprises (bumdes) in the welfare of rural communities studied at bumdes in gunung kidul, yogyakarta. modu journal 28(2):155167. https://doi.org/10.24002/modus.v28i2.848. cooper and kleinschimdt (2000), new product success factors, australian journal of management. dewi, a. s. k. 2014. the role of village-owned enterprises (bumdes) as an effort in increasing village original income (pades) and growing the village economy. journal of rural and development. 5(1): 1-14. government regulation of the republic of indonesia no.71 of 2010 concerning government accounting standards government regulation of the republic of indonesia number 22 of 2015 concerning amendments to government regulation number 60 of 2014 concerning village funds sourced from the state revenue and expenditure budget government regulation of the republic of indonesia number 43 of 2014 concerning implementing regulations of law number 6 of 2014 concerning villages government regulation of the republic of indonesia number 47 of 2015 concerning amendments to government regulation number 43 of 2014 concerning implementing regulations of law number 6 of 2014 concerning villages government regulation of the republic of indonesia number 60 of 2014 concerning village funds sourced from apbn hidayah.u, mulatsih. s and purnamadewi.y.l (2020) optimization of the harapan jaya bumdes business unit based on local potential in pagelaran village. benefita journal 5(1) february 2020 (101-112) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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(2023). “analysis of the effect of intellectual intelligence (iq), emotional intelligence (eq) and spiritual intelligence (sq) on employee performance at pt bank btn (persero) tbk. medan branch” international journal of environmental sustainability and social science, 4 (3), 943 951. introduction the competitive era has shaped human resources (employees) as the most decisive factor in the sustainability of company performance improvements. one of the challenges for companies is to improve, improve and maintain employee performance. employees must have good and optimal performance because good or bad performance influences the determination of the company's success. intellectual, emotional and spiritual intelligence are important factors that play a significant role in employee success. this intelligence is important because it can penetrate all aspects of life and can also have a profound effect on interactions between individuals. performance is the result of work in quality and quantity achieved by an employee in carrying out his/her functions following his/her responsibilities. (bintoro and daryanto (2017: 106). intellectual intelligence is the ability needed to carry out mental activities, think, reason and solve problems. the iq test, for example, is designed to ascertain a person's general intellectual abilities (robbins, 2014: 57). in addition, salovey and mayer (2013: 77) use the term emotional intelligence to describe a number of skills related to accurate assessments of one's own and other people's emotions, as well as the ability to manage feelings to motivate, plan and achieve goals. spiritual intelligence is the principal intelligence to solve the problem of meaning and value places the action in a broader, richer, and more meaningful context. spiritual intelligence relates to how a mailto:betniarpurba20@gmail.com 944 person manages and utilizes the meanings, values, and quality of spiritual life (siswanto, 2010, p. 10). some research results related to this research are: 1. research anis (2013) titled "the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and professional ethics on auditor performance in public accounting offices in the city of padang and pekanbaru". the results of the study show that intellectual intelligence, emotional intelligence and spiritual intelligence together have a positive and significant effect partially or simultaneously on the performance of auditor employees in public accounting offices in the cities of padang and pekanbaru. 2. rini (2015) conducted research with the title "the influence of emotional intelligence, hr capability, and service effectiveness on organizational performance". the results of this study indicate that emotional intelligence has a positive and significant effect on organizational performance. 3. akimas (2016) conducted a study entitled "the influence of intellectual intelligence, emotional intelligence, spiritual intelligence on the performance of south kalimantan provincial inspectorate employees". the results of this study indicate that intellectual intelligence, emotional intelligence and spiritual intelligence simultaneously (together) affect the performance of employees at the inspectorate of south kalimantan. pt bank tabungan negara (persero), tbk (bank btn) is a state-owned enterprise (bumn) located on jalan pemuda, which is a branch of bank btn in central jakarta. bank btn is engaged in banking. to become a bank that serves and supports housing sector financing through three main products, individual banking, business and sharia. figure 1. report of net profit per semester 1 of pt bank tabungan negara medan branch for 2017-2021 source: pt bank tabungan negara (persero) tbk. based on figure 1 above, btn's net profit was recorded at idr 920 billion during the first half of 2021. that number increased by 19.9% from the same period in the previous year. this increase is also the first since 2018. the company's net profit has continued to decline to idr 1.3 trillion in 2019 and idr 767.6 billion last year. the increase in net profit was influenced by business net income per semester 1 1.6 trillion 1.4 trillion 1.2 trillion 1 trillion 800 billion 600 billion 400 billion 200 billion rup iah 945 process improvements carried out by btn. for example, efficiency, digitization, reduced number of outlets, and increased fee-based income from non-credit transactions. in addition to net profit, the company's distribution and credit quality continues to improve. as a result, the nonperforming loan (npl) ratio fell to a level of 1.87% in the second quarter of 2021 from 2.4% in the same period the previous year. based on the picture above, the performance level of pt bank tabungan negara (btn) medan branch in 2017-2021 experienced fluctuations and often did not reach the targets set for that year. the company's performance experiences unstable performance every month. this shows that the company's performance is not fully achieved properly. company performance that has not been maximized can be caused by various factors, including intellectual, emotional, and spiritual intelligence. this is due to the lack of knowledge of numbers owned by employees and the passion of employees who do not like calculations and educational backgrounds that employees have not from majors related to arithmetic coupled with advances in technological tools that make it easier for employees to count without having to use their numeracy skills. then the ability of employees to know their emotional state when working is still not good. this is caused by the problem of employees expressing their emotions when working. for example, when they are angry at work, they cannot express it because this is absolutely impossible to do at work, and in the end, they choose to hold back their anger so that it confuses employees with their own emotions. this is caused by personal problems outside of work that are carried over to the workplace and an environment that triggers anger, anxiety and stress due to work and even co-workers who are not cooperative. employees motivating themselves to achieve goals when working is still not good. methods population and sample. the population in this study are all employees of pt bank tabungan negara medan branch, totaling 151 employees. in this study, the sampling technique used was proportionate stratified random sampling so that the number of employees became respondents was 60 people. variable operationalization. 1. intellectual intelligence (iq). mental abilities that involve rational thinking processes of employees at pt. bank btn (persero) tbk., so that intellectual intelligence cannot be observed directly but must be inferred from various concrete actions, which are manifestations of the rational thinking processes of employees at pt. bank btn (persero) tbk. 2. emotional intelligence (eq). employees at pt bank btn (persero) tbk. 's ability to use and manage emotions begins with controlling emotions in oneself and when dealing with others, and using them effectively to motivate oneself and withstand pressure, and self-control to achieve productive relationships. 3. spiritual intelligence (sq). intelligence comes from within the soul of the employees of pt bank btn (persero) tbk about how to manage the heart so that it is able to interpret life and believe in the existence of an almighty power beyond human capabilities. 4. employee performance (kk). the work results in quality and quantity achieved by employees at pt bank btn (persero) tbk. in carrying out its functions in accordance with the responsibilities given by the company. data types and sources. the type of data used in this research is primary data with a questionnaire based on research indicators and documentation data. classic assumption test. classical assumption symptom testing is done so that the regression analysis results meet the blue (best linear unbiased estimator) criteria. the classical 946 assumption test consists of the data normality union, autocorrelation, heteroscedasticity, and multicollinearity tests. multiple linear regression analysis. the analytical method used in ani's research is multiple linear regression analysis with the following model: kk = + + + where: kk = employee performance = intercepts = regression coefficient iq = intellectual intelligence eq = emotional intelligence sq = spiritual intelligence = term of error to explain the effect partially and simultaneously used, the t-test and f-test with a significance level (α) of 5 percent. result and discussion the description of research variables (intellectual intelligence, emotional intelligence, spiritual intelligence and employee performance) can be seen in table 1 below: table 1. descriptive statistical test results coefficients n minimum maximum mean std. deviation iq 60 37.00 65.00 53.1000 5.30014 eq 60 35.00 55.00 44.2667 4.74740 sq 60 29.00 50.00 41.7167 4.19884 kk 60 34.00 60.00 49.2167 4.88891 valid n (listwise) 60 source: research results and processed based on table 1 above, it can be stated that the minimum intellectual intelligence (iq) is 37 percent, the maximum intellectual intelligence (iq) value is 65, and the average intellectual intelligence (iq) is 53.1, with a standard deviation of 5.3. the minimum emotional intelligence (eq) score is 35 percent, the maximum emotional intelligence value is 55 percent, and the average emotional intelligence (eq) is 44.27 percent, with a standard deviation of 4.7 percent. the minimum spiritual intelligence (sq) value is 29 percent, and the maximum spiritual intelligence (sq) value is 50 percent, with the maximum being 50 percent with an average spiritual intelligence (sq) of 41.72 percent and a standard deviation of 4.20 percent. the minimum employee performance value (kk) is 34, while the maximum employee performance (kk) is 60, and the average employee performance value (kk) is 49.21, with a standard deviation of 4.49. 947 table 2. normality test results one-sample kolmogorov-smirnov test unstandardized residual n 58 normal parametersa,b mean .0000000 std. deviation .78013776 most extreme differences absolute .132 positive .112 negative -.132 test statistic .132 asymp. sig. (2-tailed) .014c source: research results and processed. based on table 2, the kolmogorov smirnov test is 0.132 and asymp. sig (2-tailed) is 0.14. so it can be concluded that the data is normally distributed because the asmp sig (2-tailed) value is greater than 0.05. figure 2. heteroscedasticity test results figure 2 above shows that there is no clear pattern, and the points spread above and below the number 0 (zero) on the y axis. it can be concluded that the regression model in this study does not have heteroscedasticity. furthermore, the results of the autocorrelation test can be seen in table 3. table 3. autocorrelation test results model summaryb model r r square adjusted r square std. error of the estimate durbin-watson 1 .913a .834 .825 2.04278 1.747 source: research results and processed based on table 3, the durbin watson value is 1.747. thus, it can be concluded that there is no autocorrelation where durbin watson (1.747) is between the values 2≤dw≤2. scatterplot dependent variabel: kr re gr es si on st ud en tiz ed re si du al regression standardized predicted value 948 table 4. multicollinearity test results coefficientsa model collinearity statistics tolerance vif 1 iq .411 2.435 eq .328 3.048 sq .397 2.518 source: research results and processed table 4 shows that all independent variables have a tolerance value of not less than 0.1 and a vif value of less than 10. therefore, there is no multicollinearity in the regression model. to test the hypothesis, the t-test and f-test are used. the recapitulation of the t-test calculation results can be seen in table 5 below: table 5. results of multiple regression analysis source: research results and processed based on table 5, it can be stated as follows that intellectual intelligence (iq) has a calculated t-value of 4.823 and a significance value of 000. therefore, intellectual intelligence (iq) positively and significantly affects employee performance (kk). the variable emotional intelligence (eq) has a t value of 0.96 with a significance value of 0.924. thus, emotional intelligence (eq) has a positive but insignificant effect on employee performance. furthermore, spiritual intelligence (sq) has a t value of 7.874 with a significance value of 000. thus, spiritual intelligence (sq) positively and significantly affects employee performance (kk). the recapitulation of the calculation results of the f test and the value of the coefficient of determination can be shown in tables 6 and 7 below: table 6. f test results anovaa model sum of squares df mean square f sig. 1 regression 1176.498 3 392.166 93.978 .000b residual 233.686 56 4.173 total 1410.183 3 392.166 source: research results and processed table 7 results of the coefficient of determination summary modelsb model r r square adjusted r square std. error of the estimate 1 ,913a ,834 ,825 2,04278 source: research results and processed model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) .921 3.378 .273 .786 iq .334 .069 .362 4.823 .000 eq .007 .068 .006 .096 .924 sq .725 .092 .623 7.874 .000 949 based on table 6 above, the significance value is 0.000 <0.05. this shows that intellectual intelligence (iq), emotional intelligence (eq), and spiritual intelligence (sq) together has a positive and significant effect on employee performance (kk). furthermore, the ability of these three variables in explaining employee performance (kk) is 83.4 percent. the influence of intellectual intelligence on employee performance. statistical test results show that the intellectual intelligence variable (sq) positively and significantly influences employee performance at pt bank tabungan negara medan branch. where the significance value is 000 <0.05, then it can be concluded that the hypothesis is accepted. intellectual intelligence variable with indicators of problem-solving ability, verbal intelligence, practical intelligence, numerical ability, spatial thinking ability, and memory. so, if there is a change in each indicator of intellectual intelligence will have an impact on employee performance. the results of this study are consistent with the results of research conducted by hari akimas (2016) in his research entitled the influence of intellectual intelligence, emotional intelligence, spiritual intelligence on the performance of south kalimantan provincial inspectorate employees. the results of this study indicate that intellectual intelligence, emotional intelligence and spiritual intelligence simultaneously (together) affect employee performance at the south kalimantan inspectorate. pt bank tabungan negara provides scholarships for employees to continue their education to a higher level, where the incumbent has a very important influence in managing long-term work programs so that employees need to develop their skills and abilities so that they remain optimistic in carrying out their duties and responsibilities in order to achieve the goals expected by the organization. employees at the customer branch are required to carry out the work programs provided, so the level of education is very helpful for employees in developing their skills and abilities in carrying out their work and responsibilities at work. the higher an employee's education, the better his intellectual intelligence will be. the effect of emotional intelligence on employee performance. the results showed that the variable emotional intelligence (eq) was positive but not significant on employee performance (kk), where the significance value was 0.924 > 0.05. then it can be concluded that the hypothesis is rejected. this means that emotional intelligence does not significantly influence employee performance. to achieve maximum work results, the bank provides facilities in the form of mes, cars, and others to support their performance so that employees can provide their best service. employees cannot express their emotions when working, so they prefer to hold back these emotions, so employees are confused about their own emotional state, this is what makes employees unable to provide good loyalty to work ethics, which is where the priority banking manager must have. good emotional quality when faced directly with the customer. for consumer loan sales and transactional processing. the company provides training opportunities. in this case, the company provides supporting facilities to support their performance because, in this case, employees are required to have the accuracy, numerical ability, good emotional intelligence, understanding and good reasoning. the influence of spiritual intelligence on employee performance. the study results show that the spiritual intelligence (sq) variable positively and significantly impacts employee performance. thus, it can be concluded that the hypothesis is accepted. the results of this study are in line with the results of research conducted by anis choiriah (2013) in her research entitled "the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and professional ethics on auditor performance in public accounting offices in padang and pekanbaru city", indicating that intellectual intelligence, emotional intelligence and spiritual 950 intelligence together have a positive and significant effect on the performance of auditor employees in public accounting offices in the cities of padang and pekanbaru. pt bank tabungan negara is very supportive. if employees have good spiritual intelligence, this will make employees more creative, have high job satisfaction, be able to work well as a team, and have a high commitment to the organization. based on the results of simultaneous testing, this study shows that intellectual intelligence (iq), emotional intelligence (eq), and spiritual intelligence (sq) together have a positive and significant effect on employee performance at pt bank tabungan negara medan branch of 83.4 % while 16.6 % is influenced by other factors such as motivation and work discipline. conclusion based on the results of the study, several conclusions can be drawn as follows: 1. intellectual, emotional, and spiritual intelligence simultaneously positively and significantly affect employee performance at pt bank tabungan negara medan branch. 2. intellectual intelligence positively and significantly affects employee performance at pt bank tabungan negara branch medan. emotional intelligence has a positive but not significant effect on employee performance. spiritual intelligence has a positive and significant effect on employee performance. 3. the coefficient of determination of 0.834 explains that the employee performance variable (y) can be explained by variations in intellectual intelligence, emotional intelligence, and spiritual intelligence of 83.4%, and the remaining 16.6% can be explained by other variables such as motivation and discipline. references agustian, ary ginanjar. 2013. rahasia sukses membangun kecerdasan emosi & spiritual. jakarta: arga. akimas, hari nugroho. 2016. pengaruh kecerdasan intelektual (iq), kecerdasan emosional (eq), kecerdasan spiritual (sq) terhadap kinerja pegawai inspektorat provinsi kalimantan selatan. jurnal wawasan manajemen, vol. 4, nomor 3. anis, choiriah dartisah. 2013. pengaruh kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, dan etika profesi terhadap kinerja auditor dalam kantor akuntan publik. skripsi. fakultas ekonomi universitas padang. bintoro dan daryanto, 2017. manajemen penilaian kinerja karyawan. yogyakarta: gava media. covey, steven r. 2005. the 8th habit melampaui efektivitas, menggapai keagungan. penerjemah: wandi s. brata & zein isa. jakarta: pt gramedia pustaka utama. dantes, nyoman, 2012. metode penelitian. yogyakarta: andi offset. ghozali, i. 2013. aplikasi analisis multivariete dengan program ibm spss 23. semarang: badan penerbit universitas diponegoro. goleman, daniel. (2015). emotional intelligence. penerjemah: t. hermaya. jakarta: pt. gramedia pustaka utama. kasmir. (2016). manajemen sumber daya manusia (teori dan prakrik). jakarta: pt. raja grafindo persada. kaswan. 2021. jalan menuju cerdas emosi, sosial, dan spritual. bandung: yrama widya. ngalim purwanto. (2013). psikologi pendidikan. bandung: pt. remaja rosdakarya. priansa, donni juni. 2014. perencanaan & pengembangan sdm. bandung: penerbit alfabeta. 951 rini, kustiah. (2015). pengaruh kecerdasan emosional, kemampuan sdm dan efektivitas pelayanan terhadap kinerja organisasi. skripsi. fakultas komunikasi bisnis dan manajemen universitas islam kalimantan. robbins, p stephen., dan judge, a timothy. 2017. perilaku organisasi. penerjemah: diana angelica, ria cahyani & abdul rosyid. jakarta: salemba empat. salovey, p., mayer, & caruso. (2013). the positive psychology of emotion intelligence. jakarta: pt. gramedia pustaka utama. siswanto, wahyudi. (2010). membentuk kecerdasan spiritual anak pedoman penting bagi orang tua dalam mendidik anak. jakarta: amzah. sternberg, rj. (2010). psikologi kognitif. penerjemah: yudi santoso. yogyakarta: pustaka pelajar sugiyono. (2015). metode penelitian kuantitatif, kualitatif, dan r&d. bandung: cv. alfabeta. sujanto, agus. 2014. psikologi umum. jakarta: pt bumi aksara, hal.66. 192 conflict resolution between security guard and security service provider volume: 4 number: 1 page: 192 201 mohammad nasikhin1, kholil kholil2, mirza ronda3, titiwidaningsih titiwidaningsih4 1student of post graduate sahid university, indonesia 2professor of post graduate school sahid university, indonesia 3,4lecture at post graduate school sahid university, indonesia corresponding author: muhamad nasikhin e-mail: wilfridrihi305@gmail.com article history: received: 2022-11-29 revised: 2023-01-06 accepted: 2023-01-16 abstract: based on the leading cause of internal conflict in a security service provider company, which is usually caused by the problem of conflicting expectations, namely dissatisfaction with compensation for wages, overtime and jamsostek that are not in line with the expectations of security members, finally found several other causes of conflict. the right solution is, of course, very much needed to satisfy all security members. by identifying the factors that play a role in the dimensions of internal conflict resolution between personal security and security service providers related to organizational communication, it is hoped that a conflict resolution model can be built in companies experiencing internal conflicts based on organizational communication. method and research design using qualitative research with a case study design (case study). this research case study is related to the problem of internal conflict between workers (security personnel) and security service providers. the key informants in this research are security members, security service provider employees and several other supporting informants. it turns out that the problem of conflict of expectations is the most dominant factor in the occurrence of conflict. hence, conflict resolution related to the dissatisfaction that causes the conflict is to build a conflict resolution model. keywords: conflict, resolution, dissatisfaction, organizational communication cite this as: nasikhin, m., kholil, ronda, m., & titiwidaningsih. (2023). “conflict resolution between security guard and security service provider." international journal of environmental, sustainability, and social sciences, 4 (1), 192 201. introduction a high level of internal conflict is a significant problem that hinders the running of a company, the impact of which can result in reduced employee satisfaction. internal conflicts can be disruptive and even detrimental to themselves as individuals and can harm the company. visible conflict cannot be seen clearly, but maybe only the symptoms can be found within the company (miller, katherine, 2006). pt. cakra mandiri perkasa is a company engaged in procuring security services (security guard/satpam) a professional outsourcing company. symptoms of internal conflicts that often occur at pt. cakra mandiri perkasa concerns the interactional relationship between fellow employees and includes the structure and company policies. some of these conflict cases are, for example, the problem of uncertainty of the working period, unclear compensation/salary, disharmony among security guards and others. workers often get different rights and opportunities than those who work in companies in general, including *in terms of compensation, facilities, training, and careers (oetzel, 2003). in terms of contract work agreements are not implemented according to regulations, workers need to mailto:wilfridrihi305@gmail.com 193 get their rights fully, and they experience discriminatory treatment. this dispute can lead to internal conflicts between security service providers (saunders, 1999). internal conflict causes can come from communication conditions and changes in company structure and personality (robbins, 2008). the dimensions of communication cause the dimensions of the cause of conflict, and the dimensions of structure and dynamics are strongly influenced by the role of actors who encourage an increase in conflict tension and personality due to personal needs (ramadhan, 2014). conflict is a process that begins when one party feels that the other party has a negative influence on the work that has been done. conflicts in organizations often occur asymmetrically, and only one party is aware of and responds to the conflict. alternatively, one party perceives that the other party has or will attack negatively (robbins, 2008). conflict is closely related to human feelings, including being ignored, underestimated, and unappreciated, as well as unpleasant feelings due to the workload. the workload received by a person and the physical and psychological conditions of a company employee can also trigger disagreements. every organization has elements of conflict; what needs to be considered is how to manage the conflict so that it does not have a negative impact. sometimes a conflict arises that will create an improvement for the previous situation. conflicts also often occur in companies; even things like that are prevalent because, in companies, there are often interactions between humans. moreover, conflicts that are triggered within a company between fellow employees and superiors, as well as those from outside the company, are widespread (ting-toomey, 2005). based on the conflicts experienced by the company, both internal and external conflicts, of course, will affect the running of a company's operations. pt also experiences this influence. cakra mandiri perkasa, therefore we need a conflict resolution model to resolve internal conflicts. based on the leading cause of internal conflict in a security service provider company, which is usually caused by the problem of conflicting expectations, namely dissatisfaction with compensation for wages, overtime and jamsostek that are not in line with the expectations of security members, finally found several other causes of conflict. the right solution is, of course, very much needed to satisfy all security members. by identifying the factors that play a role in the dimensions of internal conflict resolution between personal security and security service providers related to organizational communication, it is hoped that a conflict resolution model can be built in companies experiencing internal conflicts based on organizational communication. in this study, the author uses a positivist paradigm, where positivism is a way of understanding the world based on science. positivism is a view that assumes that what can be investigated or understood is data from natural objects (empirical) or what is called positive. positivism assumes that what can be investigated or studied is only "real/empirical data" or what they call positive. in other words, 'knowledge' can be said to be scientific if it uses positive facts and what is extracted from objects with scientific methodology and the object of sociological study is social facts (muslih, 2004); “...any way of acting, whether fixed or not, capable of exerting over the individual an external constraint; or something which in general over the whole of a given society while having an existence of its individual manifestation.” (muslih, 2004) what is meant by the above social facts are; language, legal system, political system, education and others. according to positivism, the object of science and the statement of science (proposition of science) must meet the following requirements; observable, repeatable, measurable, testable, and predictable. society is double-sided, has a conflicting side and a cooperative side, and anything that can be analyzed with structural functionalism can also be better analyzed with conflict theory, the 194 emergence of corporations with shares owned by the people, where no one has exclusive control, serving as an example of what is known as capital decomposition. in addition to the decomposition of capital, there is also a decomposition of labor. the proletariat is no longer a single homogeneous group. the main theoretical reason why this marxist-style revolution did not occur is that the existing conflicts tend to be regulated through institutionalization. regulation and institutionalization this is evident from the emergence of labor unions which have facilitated social mobility and managed conflicts between workers and management. through the institutionalization of these conflicts, each society can overcome new problems that arise. within every association marked by conflict, there is tension between those who join the power structure and those who submit to it. there are pseudo-groups and interest groups. this interest may be manifest or latent. latent interest is a potential behavior determined for a person because he occupies a specific role but is still not realized. likewise, unconscious interests, such as equal pay, equal employment opportunities, conflict in organizational communication (communication of organizational conflict) is a discrepancy between two or more members or groups. judging from the type of difference, conflict within the organization occurs because of differences between two or more group members in organizational situations that arise from existing realities. moreover, according to thomas (2002), this difference is divided into; 1) the presence of scarce resources and 2) differences in status, views and values. medium by nature conflict in organizational communication is divided into functional conflict and dysfunctional conflict (katherine miller, 2009). functional conflicts are related to conflicts between groups that occur beneficial to increasing organizational effectiveness and achievement. conflict is not only helpful but also a necessary condition for creativity to occur. groups whose members have different interests tend to produce higher-quality solutions to various problems than homogeneous groups (robbins, 2008). the group decision-making process has also led the theory to conclude that conflict can produce many positive benefits for the organization if appropriately managed (hamrich and frydensberg, 2009). dysfunctional conflicts can occur because of the destructive consequences of a group or organizational performance conflicts. dysfunctional conflict is related to the conflict between groups that impairs or hinders the achievement of organizational or group goals. in short, unrestrained opposition breeds discontent, which acts to break the bonds of commonality, and ultimately leads to the destruction of the organization. dysfunctional conflicts that can reduce effectiveness can occur, among others, because of communication barriers, reduced group cohesiveness, and defeating group goals for the superiority of contention between members. at its extreme, conflict can stop the group's functioning and threaten its survival. factors that can lead to conflict in an organization include (putnam, 1988), 1) various scarce resources, 2) differences in goals. 3) interdependence in carrying out work. 4) differences in values or perceptions 5) other causes (person's style, unclear organization and communication). other factors or causes that can lead to conflict within the organization are a person's style of work, organizational ambiguity and communication problems, as shown in the following figure; 195 source: jacob bercovitch, social conflicts and third parties (new york, 2019), p.6 figure 1. the concept of conflict in organizational communication while the attitudes or perceptions of the conflicting parties and the misperceptions between themselves and themselves are perceptions about specific issues relating to other groups, in conflict and violence, warring parties tend to develop stereotypes that demean one another. fear, anger, bitterness, or hatred often influences this attitude. these attitudes include emotive (feeling), cognitive (belief) and conative (will) elements. behavior is cooperation, coercion, and hand or body gestures that show friendship or hostility. violent conflict behavior is characterized by threats, coercion, and destructive attacks (galtung, 1971). moreover, from this description, it can be seen from the abc triangle conflict concept, which refers to galtung's theory of structural and cultural violence. galtung said that conflict could be seen as a triangle with contradiction (contradiction = c), attitude (attitude = a), and behavior (behaviour = b) at its peak. contradiction refers to the basis of the conflict situation, including the existing or perceived "mismatch of goals" by the conflicting parties caused by "a mismatch between social values and social structure." the parties determine contradiction to the conflict, their relationship, and their inherent conflict of interest (galtung, 1971). behavior (behaviour = b) at its peak. contradiction refers to the basis of the conflict situation, including the existing or perceived "mismatch of goals" by the conflicting parties caused by "a mismatch between social values and social structure." the parties determine contradiction to the conflict, their relationship, and their inherent conflict of interest (galtung, 1971). behavior (behaviour = b) at its peak. contradiction refers to the basis of the conflict situation, including the existing or perceived "mismatch of goals" by the conflicting parties caused by "a mismatch between social values and social structure." the parties determine contradiction to the conflict, their relationship, and the inherent conflict of interest between them (galtung, 1971). 196 source: the search for world order (new york, 1971), p.125 figure 2. abc triangle conflict conflicts can widen, giving rise to secondary conflicts in the main parties or parties being dragged in. this will complicate the task of resolving the core conflict. ultimately, conflict resolution must involve a dynamic set of changes, which involve the reduction of conflict behavior, changes in attitudes, and the transforming of conflicting relationships or interests, which are at the core of the conflict structure. johan galtung created three dimensions of violence, namely structural violence, cultural violence, and direct violence. direct violence is often based on the use of resource power. resource power can be divided into punitive power, namely destructive power. then, ideological forces and remunerative forces tend to create cultural violence. galtung defines cultural violence as a cultural aspect, namely a symbolic space of human existence such as religion and ideology, language and art, empirical science and formal science (logic, mathematics), which can be used to legitimize direct violence or structural violence. at the same time, structural violence is created by using structural power or authority (authority) to create a policy (galtung, 1971). there are several ways of conflict resolution used in the conflict resolution process. conflict can be prevented or managed if the conflicting parties can find a way or method to negotiate differences in interests and agree on the game's rules to manage conflict (galtung, 1996). johan galtung then offers several models that can be used as a conflict resolution process, including peacemaking, peacekeeping, and peacebuilding. the three series of conflict resolution models proposed by galtung have their respective dimensions and targets. however, the series of models will lead to the ultimate goal of realizing long-term peace. guide the approach to conflict situations starting with self-assessment, issues surrounding the conflict, reviewing and adapting to the results of self-exploration, arranging and planning meetings between the individuals involved in the conflict, monitoring the viewpoints of all individuals involved, developing and describing solutions, choosing a solution and taking action, and planning its implementation which originated from galtung, gave birth to an idea of conflict resolution using the aces resolution models approach. this model is used to resolve internal and external conflicts in the company. the aces resolution models approach is formulated through four stages, namely, assess the situation (recognize the situation), clarify the issues (explain the problem), evaluate alternative approaches (assess alternative approaches) and solve the problem (break down the problem). the success of conflict resolution with aces resolution models can be empirically measured from four indicators: (1) the absence of forms of violence from the conflicting parties; (2) there is a process of re-integration or readjustment that forms a harmony between the conflicting parties; (3) there is a problem-solving atmosphere in the social nuanced joint activities of the conflicting parties; and (4) there are changes in the structure of social interaction that lead to the formation of a lasting peace community from the warring parties. these four indicators can only be achieved optimally if a conflict resolution approach is carried out in four successive stages: conflict de-escalation, negotiation and humanitarian intervention, problem-solving, and peacebuilding (thomas, 2002). from the above conditions, several analyzes were obtained regarding the causes of internal conflicts at pt. cakra mandiri perkasa, communication process in resolving conflicts between workers (security guards) and the company, analysis of positive and negative internal conflicts, analysis of the impact of outsourcing regulatory policies and employment laws (external) on the 197 emergence of conflicts between workers (security guard) and management (company) and the main thing is the discovery of an analytical model with a conflict resolution approach with the aces (aces resolution models) model which is formulated through four stages, namely, assess the situation (recognize the situation), clarify the issues (explains the problem), evaluate alternative approaches (assess alternative approaches) and solve the problem (break down the problem). based on the description above, the authors chose the study's title, “conflict resolution between security guard and security service provider." method this is qualitative research with a case study design (case study). case studies are carried out by collecting data that can explain a phenomenon and the impact of various related factors. in contrast, the relationship between these factors is unknown. (yin,2013). the existence of problems in the triangular conflict between workers (security personnel/security guards), security service providers and users of security services has been known in the security industry sector. it has also been frequently reported in the mass media. the use of case studies in communication and conflict resolution management is every day and widely available in the literature (barbour, rs, 2011). qualitative methods are increasingly being used for research in the field of communication for conflict resolution between conflicting parties with different goals. holloway (2005) says that data from the security industry and parties using security services with qualitative methods can be used to develop hypotheses and enable a multilevel analysis of factors at the individual, context, and organizational levels that are significant in various phenomena. this is also in line with green and thorogood's (2013) research which states that qualitative methods have the potential to be more widely used in the field of communication and discuss various approaches that can be used. then, other similar studies say that qualitative methods are beneficial for research in organizations because they allow researchers to express personal views and examine the complexities inherent in organizations (brown, 2003). results and discussion the criteria used in selecting the key informants are the field security department which helps provide views on internal conflicts at pt. cakra mandiri perkasa and are in the experienced age range. this means that the age range of the subjects is from 25-50 years as part of the inclusion criteria. according to henink (2014), generally, the selection of informants in the focus group discussion method, this study uses a purposive and then snowball method. initially, the researchers recruited several informants who met the predetermined criteria. however, only twelve key security informants were selected to be involved in this study with an age range of 2652 years, with the distribution in the table-1 below. table 1. key information characteristic initial sex age last education tenure position sl man 35 years old high school 5 years security guard s2 man 38years old high school 5 years chief security s3 man 32 years old high school 4 years deputy chief security s4 man 46 years old bachelor 8years security guard ss women 42 years old bachelor 6 years security guard s6 man 52 years old high school 7 years security guard s7 man 30 years old high school 5 years security guard 198 s8 man 30 years old high school 5 years security guard s9 man 26 years old high school 3 years finance staff slo man 28 years old high school 5 years marketing staff sll man 29 years old high school 6 years operational staff s12 man 30 years old high school 6 years hrd staff source: interview, 14 september 2018 from table 1, 11 informants were found to be male and one female. the age of the informants varied from the youngest, 26 years old, to the oldest, 52 years old, while only one female key informant was 42 years old. ten high school graduates and two undergraduates are the critical informant's education. the average tenure of informants is 3 – 8 years. the results of in-depth interviews with these informants can be seen in table 2 and table 3, which are two tables of the symptoms of conflict that arise, namely, symptoms of conflict based on the quality of understanding security (table 2) and symptoms of internal conflict base on interaction at pt. cakra mandiri perkasa (table-3) table 2. symptoms of internal conflict based on quality of security understanding (security) no internal conflict % 1 differences in understanding organizational goals 8% 2 dual authority and influence 8% 3 unclear task (no job description) 17% 4 resource scarcity 25% 5 policies, procedure and rules 42’5 source: interview, 14 september 2018 table 3. symptoms of internal conflict based on interaction at pt. cakra mandiri perkasa no internal conflict % 1 nom transparent work agreement 8% 2 the work atmosphere is not supportive 8% 3 less harmonious relationship 17% 4 jealously and social gap 25% 5 salary is below standard; salary is often late, and there is no certainly of work and certainly of disbursement of jamsostek 42’5% source: interview, 14 september 2018 analysis of causes of conflict. to table 2, it turns out that several crucial problems arose in the field, namely some members of the security field experienced a lack of understanding of company policies, procedures that must be carried out and as many company rules; this problem turned out to be in the highest rank, namely as much as 42%, while 25 the percentage, including operational employees, said that there was a shortage of human resources to back-up if at any time they were unable to. what was more surprising was that security felt they needed to clarify their duties and responsibilities because they felt burdened with additional tasks by security service users (clients). pt. cakra mandiri perkasa as much as 17%. the authority of the security service provider company and the authority of the security user company often create conflicts in the field because they both feel they have the right and obligation to manage security work in the field; 8% of security personnel in the field feel that way. meanwhile, the understanding of the company's vision and mission is only understood by 8% of security guards in the field. dissatisfaction with wages, which sometimes do not meet the regional minimum wage standards, turns out to be the highest rank of the originator of the conflict between pt. cakra 199 mandiri perkasa management and security guard in the field, which is as much as 52%, and this is a very high number that cannot be ignored because it can lead to growing conflicts. meanwhile, the problem of jealousy due to inequality is in second place with a percentage of 24%. the relationship between colleagues who are not harmonious turns out to be in a reasonably high place too, which is in the third place, as much as 10%, while the work atmosphere is less supportive, as much as 8%. the work agreement is less transparent at 5%. analysis of conflict resolution approach with aces model. there are many ways of conflict resolution used in the conflict resolution process. according to galtung (1996), conflict can be prevented or managed if the conflicting parties can find a way or method to negotiate differences in interests and agree on the game's rules to manage conflict. johan galtung then offers several models that can be used as a conflict resolution process, including peacemaking, peacekeeping, and peacebuilding. the three series of conflict resolution models proposed by galtung have their respective dimensions and targets. however, the series of models will lead to the ultimate goal of realizing long-term peace. as guide the approach to conflict situations starting with self-assessment, issues surrounding the conflict, reviewing and adapting to the results of self-exploration, arranging and planning meetings between individuals involved in the conflict, monitoring the viewpoints of all individuals involved, developing and describing solutions, select solutions and take action, and plan their implementation. galtung (1996) gave birth to the idea of conflict resolution using the aces resolution models approach. this model is used to resolve internal and external conflicts in the company. the aces resolution models approach is formulated through four stages, namelyassess the situation(recognize the situation), clarify the issues(explain the problem), evaluate alternative approaches(assess alternative approaches), and solve the problem(break down the problem). the success of conflict resolution with aces resolution models can be empirically measured from four indicators: (1) the absence of forms of violence from the conflicting parties; (2) there is a process of re-integration or readjustment that forms a harmony between the conflicting parties; (3) there is a problem-solving atmosphere in the social nuanced joint activities of the conflicting parties; and (4) there are changes in the structure of social interaction that lead to the formation of a lasting peace community from the warring parties. these four indicators can only be achieved optimally if a conflict resolution approach is carried out in four successive stages: conflict de-escalation, negotiation and humanitarian intervention, problem-solving, and peacebuilding (thomas, 2002). assess the situation (recognizing the situation). recognizing a conflict is a must for an organization without knowing and exploring the conflicts that arise. if there is a vacancy for the following guard shift personnel in a location, usually fellow members of the saliong back up or replace each other. in the case of a task vacancy, due to the scarcity of resources, as shown in table 2, the 4th item is 25%, which usually can back up each other; sometimes, it cannot be carried out due to disharmony in the relationship between members in the field. table 3 point 3 is equal to 10%; this is a number that is not small considering the percentage of vacancies is still relatively high, this situation can usually last long, and the identification process must be completed as soon as possible. the dispatch of security personnel as a backup for the vacancies of the officers on duty also clarified the root of the problem. it was proven that the security personnel sent who were not by the needs in the field could trigger conflicts. the emergence of conflict symptoms is marked by behavior that mutually negates, demeans, and suppresses other parties to obtain benefits such as status, position, and responsibility. it turns out that the feeling of being more senior, older, and close to people from the head office are also causes of conflict as much as 10% table-2 point2. 200 clarify the issues (clarifying the problem). in clarifying the problem, activities are carried out in the form of negotiations to clarify the problems that arise in the first stage. if there is a vacancy at a location for the following guard shift personnel, usually fellow members back up each other or replace each other in the event of a vacancy of duties, which can usually be backed up by each other and vacancies of substitute officers who are not replaced directly by fellow officers in the security department. the security capabilities that are sent sometimes need to match the needs in the field. there is also the problem of seniority, which is a symptom of conflict marked by mutually exclusive behavior, demeaning, and suppression of the other party. the placement of security personnel not by the needs of security service users in the field often occurs. this is usually due to several things; firstly, when there is a request for the provision of security personnel from the client, there is no specific request for the needs in the field, the two clients experience organizational changes, the third is negligence by the cakra operational party in providing security personnel candidates. there are conflicts with the environment almost always arise wherever pt. cakra mandiri perkasa secures clients. this situation is indeed one of the reasons why a company requires the presence of security services because one of them is interference from the environment around the office/company location. dissatisfaction with monthly income, which is still below the minimum wage, is still a significant problem of conflict, which is as much as 52% (table 3 points5). the first error that can be clarified is because the contract value between security service providers and security service users is already below the regional minimum wage, so the amount of wages received is certainly not by the expectations of security personnel. evaluate alternative approaches (assessing alternative approaches). analysis of conflict resolution approaches with evaluate alternative approaches is also essential to understand the perspectives of all these groups or parties (in the second point above) and to know more broadly how they relate to each other. environmental approach. from this conflict with the environment, it turns out that several problems that are pretty dominant influence the emergence of conflict: (1) conflict with the environment (community leaders, thugs and mass organizations) around the location of the client partner office. disturbances from thugs and mass organizations around the security location interfere with the tasks carried out by all security members. (2) conflicts with old and new security guards. every time it gets a new client, pt cakra mandiri perkasa always places new security members combined with old security members from the replaced security service provider. of course, there is some old security that is not used; it is this old security that sometimes interferes with pt. cakra mandiri perkasa security because they feel they are no longer used. even though they are not used also due to requests from clients considering some of the considerations they have. (3) conflict with government officials: conflict with the apparatus means that the presence of chakra security wherever it is located must be interference from local officials (polsek, binmas or koramil). moreover, this one is always resolved directly by the management of pt. cakra mandiri perkasa. (4) conflicts with former security service providers who were replaced rarely occur because almost all security service providers are under one union. management transfers are also shared, but the old service providers are sometimes still acting up. (5) conflict with labor provider brokers, almost the majority of security guards who register with security service providers pass through intermediaries who roam around security locations. the security guards received information that there were job vacancies from them, so they often requested money upfront before they were accepted for work. this eventually caused problems after they started working. 201 financial approach. financial problems have become everyone's main problem, not least, in this case, the internal conflict problem of pt. cakara mandiri perkasa is also strongly influenced by this factor. financial problems faced by security officers in the field have almost become the main problem of conflict. complaints about a lack of salary or salary not being eaten for a month become a routine problem. advanced approach. the following approach is to improve skills by providing additional education in security guard basics and additional communication skills. this is done at the head office and other training institutions; a) expertise approach or skill approach is used to determine the extent to which a person's expertise becomes a problem or causes conflict in this research. a security person who is given the expertise in security matters, sometimes at the placement location, gets the task of doing work beyond his ability. b). general security expertise approach expertise approach has the same focus as the trait approach, namely the individual. (robert katz, 1974) the harvard business review, entitled "skills of an effective administrator." human skills are one of the aspects that make it possible to work with people. this is in contrast to technical skills, which involve working with equipment. this ability helps us get along with people, communicate, and work in teams. c) expertise with limitations. the breadth of the skilled approach seems to go beyond one's boundaries, so it is too general/inappropriate to relate physical characteristics such as the height and weight of a security member. d)expertise with limitations, the breadth of the skills approach seems to go beyond one's boundaries, so it is too general/inappropriate to relate physical characteristics such as the height and weight of a security member. solve the problem (unraveling the problem). analysis of conflict resolution approaches with solve the problem also serves to unravel and identify the factors and trends that sustain the conflict and the appropriate solution in resolving the conflict. the final stage of the aces resolution model is building peace. this stage is the most challenging and will take the longest because it has a structural orientation and reconciliation. several solutions and follow-up to existing problems in the field, among others; (a) joint training held monthly: security members must be provided with adequate education, especially in the security field (sk kapolri no. pol: skep/244/ii/1999). in addition, they also need to get regular monthly reflections in the form of joint training; (b) gathering: annual activity carried out by the cakra mandiri perkasa management by bringing together all members of the security guard (representatives for each location) to gather in a gathering event which is usually held every year right on birthdayspt. cakra mandiri perkasa; (c) umrah gifts: pt. cakra mandiri perkasa routinely dispatches umrah members, both office employees and members of security guards, at locations each year with an average of five members. the selection of prospective umrah pilgrims is based on several criteria, including having worked for a minimum of four years, being highly dedicated (according to client reports) and passing the test at the cakra office. conclusion the aces resolution models approach is one of the solutions formulated through four stages, namely, assess the situation (recognize the situation), clarify the issues(explains the problem), evaluate alternative approaches(assess alternative approaches) and solve the problem (break down the problem). the success of conflict resolution with aces resolution models can be empirically measured from four indicators: (1) the absence of forms of violence from the conflicting parties; (2) there is a process of re-integration or readjustment that forms a harmony between the conflicting parties; (3) there is a problem-solving atmosphere in the social nuanced joint activities of the conflicting parties; and (4) there are changes in the structure of social interaction that lead to the 202 formation of a lasting peace community from the warring parties. financial problems are still one of the main problems that cause conflicts to arise at the root of the problems that have often occurred. with the root problems that most often arise are financial and communication problems, solutions that are worth considering include; 1) joint training held monthly, which will psychologically improve the relationship between security members in the field; 2) gathering, which is routinely held every year so that it is always maintained; 3) while the appreciation of gifts in the form of umrah departures or for other religious activities is a unique attraction to increase loyalty. references barbour, r.s. 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(2013). case study research: design and methods. sage publications. https://doi.org/10.1136/bmj.322.7294.1115 https://doi.org/10.4324/9780429306259 https://doi.org/10.1289/ehp.6196 https://doi.org/10.1177/0093650203257841 https://doi.org/10.1177/0893318988001003002 https://doi.org/10.1057/9780312299392 https://doi.org/10.2307/257704 203 652 ramifications of violent protest on the environment volume: 4 number: 3 page: 652 663 benjamin damoah1 1faculty of education, walter sisulu university, butterworth 4960, south africa. corresponding author: benjamin damoah e-mail: bdamoah@wsu.ac.za article history: received: 2023-01-27 revised: 2023-03-13 accepted: 2023-05-17 abstract: south africa has been repeatedly ranked as one of the world's most dangerous countries due to its high level of violence. the country is currently facing a surge of violent protests, which is largely due to a lack of service delivery in communities. the frustration of citizens with the government's unfulfilled promises is a common reason for such protests. university students are also not immune to such violent protests, which often disrupt academic activities. these protests lead to injuries and damage to government buildings, causing harm to both the community and institutions. additionally, violent protests have disastrous environmental repercussions affecting air quality, aquatic and marine ecosystems. to address this issue, the study suggests that environmental education should be intensified to sensitize the public about the effects of violent protests on the environment. using the theoretical lens of frustration-aggression theory, the study explored the effects of violent protests in south africa. the findings highlight the need for urgent action to address the root causes of violent protests, such as inadequate service delivery. the study also emphasizes the importance of raising awareness of the environmental impact of violent protests, and the need for environmental education to be prioritized in the country. by addressing these issues, it is hoped that violent protests will be reduced and a more peaceful and sustainable future can be achieved for south africa. keywords: environmental education, community, university students, violent protest, south africa cite this as: damoah, b. (2023). “ramifications of violent protest on the environment.” international journal of environmental, sustainability, and social sciences, 4 (3), 652 663. introduction south african communities have gained notoriety in violent protest due to the historical antecedence of the marginalization of black communities during the apartheid regime. the trajectory of violent protests in south africa is overwhelming. it has made the country unglorified an accolade as the world's number one hotspot for violent public protest. the spate of violent protests dates to the 1970s (du toit & manganyi, 2016). the tenacity of these protests took a dramatic shift from 2004 to 2005 when the nation recorded an unprecedented 6000 protests on the streets of south africa. at least fifteen protests were recorded daily during this period (bond & mottiar, 2013). the eruption of violent public protest cuts through the spines of the country's nine provinces. millions of south african citizens use violent protest as a weapon to express their displeasure. informal settlements or townships are more prone to violent protests than their suburban counterparts (crush, 2014). the violent protests under the pretext of demanding better services from the government and university authorities have somewhat worsened the plight of most indigene-poor mailto:bdamoah@wsu.ac.za 653 settlements and universities. it is argued that protestation, a constitutional right, has become an overly radical and destructive means to communicate with the government. service delivery has been the trumpet card for burning national roads, torching shopping malls, and vandalizing state infrastructures. most violent protests are politically motivated and engineered by opposition parties, trade unions, civil society organizations, student organizations, and community influencers (modiba, 2021). according to municipal iq over the previous ten years, there have been 1,685 demonstrations of service delivery. as of the end of june, 53 of those were in 2021 alone. in 2021 the wave of violent protests in kwazulu-natal and gauteng provinces was triggered by the incarceration of former president jacob zuma. south africa witnessed the worst public violent protest in the history of the country. this civil unrest claimed over 354 lives and the devastating blow to the environment cannot be quantified (soko, 2021). south african property owners’ association (sapoa) averred that the total cost of the damage to the country was r50 billion because of the violent protest (iqani & kenny, 2022). the kzn province lost r20 billion, while firms in durban alone lost r1.5 billion worth of goods. targeted and impacted primarily were supermarket groupings and wholesalers. shoprite group stores reported that 200 shoprite group stores—including 69 shoprite supermarkets, 54 shoprite liquor shop outlets, 44 usave stores, 35 furniture stores, six checkers supermarkets, one checkers hyper, and one fresh mark distribution centre were looted, vandalized, or set on fire in kzn and gauteng. according to massmart holdings limited, four facilities were burned and destroyed, and 41 stores were looted throughout kzn and gauteng. as a result, the impacted provinces experienced food shortages and a lack of essential goods supply. cities and townships that suffered the brunt of these violent protests in 2021 are still grappling with the environmental effects of these actions (vhumbunu, 2021). the severity of these spontaneous protests leaves most of the central business districts (cbd) and institutions polluted, which has dire consequences on the environment (amisi et al., 2011). due to the violent protest, two factories in umhlanga were set on fire in 2021, spewing chemical smoke and filthy fluid plumes into the neighborhoods. brig-ortiz (2021) intimated that arsonists were part of a bigger protest wave that swept kwazulu-natal (kzn) and gauteng regions from 13th to 14th july 2021. the environmental consequences of the demonstrations have an unavoidable impact on daily life. the atmosphere is polluted with poisonous fumes, and smoke crept through the windows and doors of households because of the violent protest witnessed in kzn. the frustrations of the citizenry due to the utter lack of essential services, exorbitant living expenses, and unfulfilled government promises give credence to community aggression, as alluded to in dollard et al. (1939) frustration and aggression theory (fat). community members and students resort to aggression to express their frustrations, often resulting in violent demonstrations. citizens believe peaceful demonstrations will not force the government and educational institutions to address their demands and that it is thus preferable to use force to ensure that their needs are met. during violent protests, major streets and highways are often barricaded with tires burning (atkinson, 2007). additionally, violent demonstrations interrupt business, endanger human life, employment, security, and property, and cause mayhem in the workplace. most significantly, amid a clarion call for climate change mitigation, actions that will derail this effort should be curtailed. therefore, this conceptual paper seeks to unveil the environmental impact of violent protests in communities and institutions of higher learning. 654 based on the explanation above, the following research objective was developed as a guide for the study to solve the research problem based on the justifications offered above. this study then establishes the effect of violent protests on the environment. dollard et al. (1939) frustration-aggression theory (fat) is the framework that underpinned this study. the fat argues that violence is frequently the consequence of frustration. fat is a psychological element that stems from violence, with the aggressiveness induced by frustration produced by unmet government aspirations. frustration becomes aggression when something sparks it, such as when citizens run out of patience. the communities believe the government strips them of their entitlement to basic social amenities. community protests are essential to democracy, but the type and extent of recent violent protests in south africa are inimical to environmental health. the fat explains the violence that frequently follows the expression of dissatisfaction. aggression is more likely to occur when frustration is severe and continuous. as a result, it is argued that frustrationaggression is the main source of the human propensity for violence and further contends that the degree and extent of relative deprivation dictate the likelihood of collective violence (burger, 2010). dlamini et al. (2011) agree that frustrations and stress motivate individuals to behave forcefully, mobilizing and protesting. frustration might cause one to seek a reaction, and the consequence, in most circumstances, is aggressiveness; hence, any violent behavior is typically the result of frustration (breuer & elson, 2017). the culture of violent demonstrations in south africa emanates from the apartheid period, during which the black majority was forced to demonstrate violently for everything, eventually culminating in the fall of the government of the day. the sharpeville tragedy and june 16, 1976, revolt remind people that for the government to respond favorably, there must be violent measures. it is one of the tragic facts of the apartheid era; it taught south africans that violence produces specific purposes and consequences, and so it is a method of getting the attention of people they had voted to lead them. protests in the mid-1980s destroyed government facilities and the homes of persons believed to support apartheid practices. dlamini et al. (2011) connect present community violent protest to the apartheid regime. the penchant for violent serial protests has left traces of environmental protection breaches in most communities. violent protests and the burning of schools and other state property indicate the community's and students' utmost level of discontent and the seriousness of the crisis. however, this level of aggression triggered by dissatisfaction has woefully affected the environment. in most cases, citizens resort to pollution of the environment through burning tires and littering around the streets. the demonstration of aggression because of frustrations ends up causing irreparable damage to our ecosystems. the causes of violent protests in communities. the african national congress (anc) led government has been plagued by unrest, which has manifested itself in protests that are getting more serious at the local level, where problems with service delivery are critical. these problems result from the government's failure to provide adequate services. many concerns in townships and institutions contribute to violent protests. the collapse of the economy, the multiple strains of a recessionary climate, and increased unemployment have all been connected to increased service delivery protests (ngcambu, 2019). one of the causes of violent protests in our communities is the high prevalence of unemployment. it is exacerbated when work opportunities exist in the townships, but community people should be prioritized. they frequently go on strike to be engaged in those contracts and often destroy the infrastructure associated with the project. according to ngcambu 655 (2019), there is a lack of academic published data on protest service delivery in south africa, and the information that is currently accessible is anecdotal and influenced by popular media rather than concepts based on fact. it is happening as municipal iq (2019) reveals that in 2018, service delivery protests peaked at a 24% higher level than the previous record-holder from 2014. from 2004 to 2008, the gauteng province was the dominant destination, accounting for 24% of all service delivery protests in 2004 and 36% in 2017. in 2018, the eastern cape province led in violent protest, followed by the western cape (17%) and gauteng (16%), a marked change from 2017. the above figures indicate the provinces with the greatest rate of violent protest due to a lack of municipal service delivery. according to the data, the eastern cape is the top province since it has more rural regions and townships than metropolitan areas. as a result, as evidenced by statistics, it takes longer for the eastern cape to receive quality government services. communities that engage in harmful protest tactics, such as refusing to pay for local taxes and services; municipalities that lack the infrastructure to provide essential services; a lack of responsiveness and accountability on the part of local government; a failure by local governments to adequately involve communities in their development; a lack of communication resources (people, technology, equipment, and processes); and a lack of accountability for how and when municipalities engage in harmful protest tactics. the core causes appear congruent with the results of the eastern cape's major newspaper, which revealed that irate ratepayers were increasingly utilizing rate boycotts to protest the low quality of services caused by political inquisitiveness and cronyism the province (sheidi, 2013). the common root of violent protest has already been identified as a lack of communication. the municipality's overpriced tariffs are another source of contention in the eastern cape townships. residents are ignorant of how much they must pay for water and energy. regarding housing, breakfast, bradshaw, and nomarwayi (2019) believe protests are more likely to intensify in informal settlements where poverty and unemployment are highest. because of their closeness to the suburban zone, residents in the informal regions are more likely to seek comparably underfunded essential services. people who live across the street (for example, in walmer township and its neighboring districts, such as walmer heights in the nelson mandela bay metro) are virtually lacking the essential amenities that township residents need. however, people who live in suburban areas are typically happier. local councilors left some homeowners behind while the government-built rdp houses in rural and suburban regions were delivered. the mechanism used to assign citizens who qualify for rdp houses is not the same system the national government utilizes. therefore, locals end up protesting. the number of demonstrations and violent service delivery increased between 2009 and 2010. this number fell by 108 in the african journal of public affairs 2011, even though these events mostly happened in gauteng and the western cape, indicating a significant movement away from rural towns. it is commonly stated that a loss of technical ability and a lack of managerial skills are the primary reasons for poor service delivery and the resulting complaints (breakfast, bradshaw & nomarwayi, 2019). one of the causes of a lack of service delivery in our communities is a lack of technical abilities. residents in our townships and rural regions lack appropriate skills for today's world, resulting in high unemployment. lastly, one of the reasons for violent protests is claims of widespread nepotism and graft within local government systems. some demonstrators attribute poor service delivery to the anc's 'comrades' being placed in jobs for which they are unqualified. speaking to the south african local government association (salga) in east london, minister for cooperative governance and traditional affairs acknowledged that many municipalities are in inertia and 656 disarray. municipal councils are considered ineffective, fragmented, and driven by greed and gross incompetence (burger, 2010). protesters believe that only disruptive and violent protests are addressed by authorities. many south africans' socioeconomic conditions are a driving factor in service delivery protests and related crimes. the causes of service delivery protests and related crimes include inequality, poor service delivery to marginalized communities in townships and informal settlements, corruption, unemployment, poverty, poor governance, leadership, and the reality and conditions of living in south africa. the consequences of violent protests frequently result in weak governance, poverty, and high crime rates in our communities. these effects lead to overcrowding and the government's inability to serve all citizens in each location. residents make illegal connections to electrical wires due to a lack of service delivery. when power technicians address the issue, they strike against the supply of services. it is more common in townships surrounding urban centers. the consequences of illegal connection put children at risk of colliding with power lines on the road, resulting in a high fatality rate from izinyoka (illegal connection) (mokhomole, khosa & olutola, 2022). protesters believe that only disruptive and violent protests are addressed by authorities. many south africans' socioeconomic conditions are a driving factor in service delivery protests and related crimes. the causes of service delivery protests and related crimes include inequality, poor service delivery to marginalized communities in townships and informal settlements, corruption, unemployment, poverty, poor governance, and leadership, as well as the reality and conditions of living in south africa. the consequences of violent protests frequently result in weak governance, poverty, and the high crime rates in our communities. these effects lead to overcrowding and the government's inability to serve all citizens in each location. residents make illegal connections to electrical wires due to a lack of service delivery. when the issue is addressed by power technicians, they go on strike against the supply of services. this is more common in townships surrounding urban centers. the consequences of illegal connection put children at risk of colliding with power lines on the road, resulting in a high rate of fatality from izinyoka (illegal connection) (mokhomole, khosa & olutola, 2022). mokhomole, khosa, and olutola, 2022 intimated that south africa is well known for its violent protests, which began with the country's battle against apartheid. the troubling part is that most service delivery protests are now accompanied by criminal behaviour and altercations between demonstrators and police. according to the south african police union (sapu), the current service delivery demonstrations and accompanying crimes demonstrate a lack of police in south africa (skommere, 2014). given the foregoing, violent protestors now have the potential to steal while criticizing service delivery. they rob stores and other government facilities. as a result, they are being convicted of crimes other than the original intention of service delivery. sometimes a community's inhabitants lack the tools to communicate their concerns without infringing on their neighbours’ rights. the police and the state security agency have undertaken futile and ineffectual efforts to apprehend people who use authorized protests as a cover for illicit behaviour such as burning and store robbery. according to saul (2021), protests over service delivery are caused by, among other things, political indifferences and arguing at the cost of the general population, a lack of accountability and improper use of public funds, widespread corruption, and nepotism at the local government level. managa (2012) emphasized that overpromises made by politicians during campaigns that were not delivered due to a lack of financing, corruption, and inadequate resource management by local municipalities are some of the elements which trigger violent protestation. corruption by public officials, poor governance within public sector institutions and municipalities, a lack of 657 public consultation about municipal and administrative services, and public representatives' disengagement from their constituents all contributed to service delivery protests directed at the government. poor services in public institutions such as government clinics, for example, provoke community anger. residents angrily protest the absence of service delivery at local clinics. according to aphiri (2016), low economic development resulted in less tax collection, resulting in budget cuts across the board. budget cuts stifle economic growth and make it more difficult for the government to offer essential services to the public. poor economic development leads to less employment and lower earnings for the poor, fuelling conflict over service delivery and other crimes. the country is in a recession, necessitating budget cuts for various government services. universities have experienced sporadic student unrest due to students' disagreements with authorities. it has often caused havoc to the government properties. students mainly express their displeasure by burning tires on campuses, which ripples the environment. the infamous fees must fall protest has left unprintable violent footprints in most institutions of higher learning (kujeke, 2016; mavunga, 2019). the effect of violent protest on the environment. although an increase in service delivery protests is perceived as a sign that local government is failing, studies have shown that the opposite is frequently true (samuel et al., 2021). according to a 2017 statistics south africa survey, 84% of the population had better sanitation, 88% had access to water, and 84% had access to electricity (afro barometer, 2017; statistics south africa, 2017). some researchers argue, however, that the amount of violence and other outbursts associated with service delivery and other problems in south africa is not directly tied to the efficacy of service delivery there. instead, they asserted that the current civic responses directly result from the patronizing, notwithstanding occasionally irrational, promises made by politicians during the anti-apartheid movements that are now crumbling in the face of practical circumstances. recently, there has been an increase in aggressive violence in ukzn, which has occasionally resulted in injuries. sibanyoni (2022) argues that the tragedy of student protest violence frequently occurs in previously underprivileged areas that rely on the resources that are frequently destroyed in the violence to keep them out of poverty and other social problems. source: reuters/rogan ward figure 1. supporters of jacob zuma block the freeway with burning tyres during a protest in peacevale, south africa (9 july 2021). 658 students rioted in all major cities during the #feesmustfall student protests, striking key downtown districts that township protests often do not reach. it impacts the environment as a whole; at some point, they burn tires and other materials, contributing to global warming. kujeke (2016) and mavunga (2019) asserted that students engaged in violence during the #feesmustfall protest. during this violent protest, students set fire to alight public infrastructures and university facilities. students blocked various vantage areas of university campuses. some students were imprisoned during the "fees must fall" campaign as they fought for the reduction of fees by the institutions of higher learning. source: gallo images / sharon seretlo figure 2. university of witwatersrand students protest over financial exclusion on 15 march 2021 ukzn property has repeatedly been vandalized and set on fire in protest. the burning of tyres and torching of buildings were the norm during this period. it has grievous environmental consequences because of the poisonous fumes from this protestation. source: ziyanda ngcobo/ewn. figure 3. johannesburg a bus has been set alight by protesting wits university students in braamfontein, during fees must fall protests (10 october 2016). 659 source: reuters/rogan ward figure 4. protesters torched warehouses in durban, south africa (9 july 2021). the environmental destruction left by kzn's violent protest is still visible in the air, on the ground, and along the beaches. the environmental effects of the demonstrations were most obvious on the beaches. the chemical sludge from the industrial fires in umhlanga was said to have drained into the area's storm sewers and then been dumped onto the beaches and tidal pools. fish, crabs, crayfish, and even some octopi were found all over the beaches from umhlanga to umdloti in the following days. umhlanga lagoon changed color to a sinister turquoise. other fluids can leave the town, similarly, creating a trail of environmental problems because the sewers' outfalls are situated in the walls of seaside promenades to direct runoff out of the town into the ocean (brig-ortiz, 2021). 660 figure 5. members of a hazardous waste clean-up crew collect dead fish after chemicals entered the water system from a warehouse that was burned during days of looting following the imprisonment of former south african president jacob zuma, in durban, july 17, 2021. the aftermath effect of violent protests on the environment is irreversible. soon after the kzn violence, the south african environmental department sent a team of experts to visit durban coastal beaches. the quality of air and water was polluted and compromised due to an agrochemical plant set alight by angry protesters. this plant produces poisonous chemicals which are environmentally unfriendly. these chemicals found their way into drains which ended up in the sea. the environmental impact of this aggression affected the aquatic and marine ecosystems. many dead fish were washed offshore due to chemical contamination of the sea, which affected marine life. figure 6. members of a hazardous waste clean-up crew collect dead fish after chemicals entered the water system from a warehouse that was burned during days of looting following the imprisonment of former south african president jacob zuma, in durban, july 17, 2021. waste disposal is a major concern during violent protests. angry protesters vandalize and block streets in communities and campuses. protesters usually litter the streets with trash. this waste ends up blocking storm drains which causes floods on rainy days. the magnitude of pollution during a violent protest is worrisome. most streets often remain filthy for weeks, polluting the air quality in such communities. 661 figure 7. supporters of jacob zuma block the freeway with burning tyres during a protest in peacevale, south africa (9 july 2021). from the phenomena described above, the researcher intends to reveal how violent protests in south africa, caused by the lack of service delivery in communities and the frustration of citizens with the government's unfulfilled promises. so researcher conducted a study entitled "ramifications of violent protest on the environment” methods this paper is based on the interpretivism paradigm. the interpretive paradigm seeks to understand the subjective dimension of human experience. creswell and poth (2017) and cohen et al. (2018) intimated that interpretive researchers strive to uncover respondents' perspectives, views, opinions, understandings, and meanings of social phenomena. mcmillan and schumacher (2010) and creswell (2017) argue that this paradigm requires the researcher to rely on the respondent's perspective on the situation under investigation. respondents’ lived experiences are the major source of information for the researcher (damoah, 2021). this paradigm assisted the researcher in perusing through occurrences of violent protest, which has exacerbated the environmental crisis in communities. the paper then relied on secondary data from multiple sources to navigate through the lived experiences of respondents, which have transcended into violent protests. these violent protests are perpetrated by aggrieved members of the communities and students because of frustrations that have dire consequences for the ecosystems. philosophicalical assumptions of interpretivism could be linked to the frustrationaggression theory. result and discussion to handle protests, local government and police personnel need more crowd control training. considering this, clashes between protestors and the police regularly erupt in violence, looting, stone-throwing, tire-burning, tear gas deployment, and stun grenades. police brutality also endangers the infrastructure, including buildings, streets, clinics, schools, and other public 662 services. police should be measured in the handling of protesters. hardhandedness often leads to more destructive actions from the protesters, affecting environmental health. service delivery protest is a sign of socio-political instability. it would be reasonable to conclude that if this scenario persists for a long time, it may spread and grow into a full-fledged uprising. because of this, even while the police must order and execute the law, the problem cannot be solved by policing alone but by swiftly addressing the socioeconomic issues prevalent in many neighborhoods. interventions must be made quickly to address the issues that prevent towns from operating and providing services effectively. politicians must be more accountable for their commitments and the hopes they raise, particularly those confident they will be assigned to public offices following elections. there are several things that the government ought to undertake to combat the consequences of socioeconomic problems. current problems in townships include unemployment and a need for more service delivery. rural areas lack sanitary facilities and water, much as townships. poor conditions exist in clinics and schools. because of these considerations, locals strike and wreck the infrastructure and amenities already in place. these actions unavoidably have dire consequences on environmental health. conclusion environmental education should be intensified in communities, institutions, local radios, and social media platforms. community members and students should be well informed about the rippling effect of violent protests on the environment. universities should support campus environmental activism to educate students on the impact of burning tyres and littering during protests. ward councilors should play a central role in educating community members on the devastating effect of violent protests on the environment. the councilors should create appropriate communication channels for citizens to voice their grievances without resorting to violence and aggression, which have dire consequences for the environment. references amisi, b., bond, p., cele, n., & ngwane, t. 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(2022). a case study of student hooligan behaviour during protest action at the university of kwazulu-natal. journal of student affairs in africa, 10(1), 125-143. https://doi.org/10.24085/jsaa.v10i1.2195 mokhomole, t. d., khosa, d. & olutola, a. a. (2022). the role of tshwane metro police and the south african police service during service delivery protests crimes in the tshwane area (south africa). journal of social sciences, 18(1), 171-180. https://doi.org/10.3844/jssp.2022.171.180 ngcamu, b. s. (2019). exploring service delivery protests in post-apartheid south african municipalities: a literature review. the journal for transdisciplinary research in southern africa, 15(1), 9. https://doi.org/10.4102/td.v15i1.643 phiri, a. c. (2016). tourism and economic growth in south africa: evidence from linear and nonlinear cointegration frameworks. samuel, k. j., agbola, s. b., olojede, o. a., & yakubu, s. (2021). the angst of the deprived: interrogating human settlements-related protests in post-apartheid south africa. malaysian journal of tropical geography (mjtg), 47(1 and 2), 67-85. shaidi, e. w. (2013). investigation into causes of service delivery protests in municipalities: a case study of nelson mandela bay municipality (doctoral dissertation, nelson mandela metropolitan university). suarez estrada, m. (2022). feminist struggles against the criminalization of digital violence: lessons for internet governance from the global south. policy & internet, 14(2), 410-423. https://doi.org/10.1002/poi3.277 von holdt, k., langa, m., molapo, s., mogapi, n., ngubeni, k., dlamini, j., & kirsten, a. (2011). insurgent citizenship, collective violence, and the struggle for a place in the new south africa. centre for the study of violence and reconciliation, university of the witwatersrand.al-mawali, h. (2021). environmental cost accounting and financial performance: the mediating role of environmental performance. accounting, 7(2021), 535– 544. https://doi.org/10.5267/j.ac.2021.1.005 https://issafrica.org/iss-today/the-reasons-behind-service-delivery-protests-in-south-africa https://issafrica.org/iss-today/the-reasons-behind-service-delivery-protests-in-south-africa https://doi.org/10.1080/02589001.2013.789727 https://doi.org/10.1037/10022-000 https://doi.org/10.1080/10253866.2022.2124978 https://doi.org/10.24085/jsaa.v7i1.3694 https://doi.org/10.24085/jsaa.v10i1.2195 https://doi.org/10.3844/jssp.2022.171.180 https://doi.org/10.4102/td.v15i1.643 https://doi.org/10.1002/poi3.277 https://doi.org/10.5267/j.ac.2021.1.005 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 332 analysis of the profits of the floating net cage business and its contribution to household income during the covid 19 pandemic in benua riam village, aranio district volume: 3 number: 2 page: 332-342 1gusti marliani, 2diah ismayanty 1,2faculty of economics, university ahmad yani banjarmasin, indonesia corresponding author: gusti marliani e-mail: gustimarliani@uay.ac.id article history: received: 2022-04-11 revised: 2022-06-16 accepted: 2022-07-24 abstract: this study aims to determine: the production costs, revenues, and profits of floating net cages and their contribution to total household income during the covid 19 pandemic in benua riam village, aranio district in one production in 2020. this type of research uses quantitative research with descriptive analysis. the study started from january to may 2021. the population in the study amounted to 70 households who were active in the floating net cage business, the sampling method used criteria so that a sample of 32 households was obtained. data analysis techniques used, production cost analysis techniques, revenues, and profits as well as the percentage of the contribution of the floating net cage business to household income. the results showed that: the production costs incurred by respondents in one production during the covid-19 pandemic in 2020 amounted to rp. 792,876,391 with an average of rp. 24,186,876/person, while the revenue is rp. 933,370,900/one harvest with an average income of rp. 29,164,840/person, in one harvest. the benefits obtained during the covid-19 pandemic in 2020 amounted to rp. 140,472,509/one harvest, with an average profit of rp. 4,389,765/person. the contribution given by the floating net cage business to the household income of respondents in benua riam village during the covid-19 pandemic of 2020 was 37.91%, according to the contribution criteria, this contribution is classified as moderate because it contributes between 30 50%. keywords: production cost, revenue, profit, and contribution cite this as: marliani, g., ismayanty, d. (2022) “analysis of the profits of the floating net cage business and its contribution to household income during the covid 19 pandemic in benua riam village, aranio district”, international journal of environmental, sustainability and social sciences, 3 (2), 332 – 342. introduction indonesia's economic growth slowed down as a result of the covid-19 pandemic, many changes occurred in the economy starting from the rate of economic growth which only grew by 27.9% in the first quarter of 2020 which was caused by many economic sectors experiencing a decline due to a large number of people's incomes. decreased from large entrepreneurs to small entrepreneurs, this decline in income was due to the lack of demand at home and abroad which affected the income of entrepreneurs. the floating net cage business is one of the businesses affected by the covid-19 pandemic. this business is one of the businesses engaged in fisheries, namely fish cultivation, both freshwater and marine, fish demand has decreased due to the lack of activity in the market sector. due to the covid-19 pandemic, one of the villages that participated in this effort was benua riam village, aranio district, banjar regency south kalimantan, this business is a new alternative for rural communities to get additional household income, to increase their income and improve their standard of living. the number of residents who carry out floating net cages business in benua riam village is increasing every year, the following is data on the number of households operating floating net cages in benua riam village: mailto:gustimarliani@uay.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 333 table 1. number of households doing floating cage business and number of floating cages in benua riam village, aranio district 2014-2019 source: banjar regency fisheries service 2019 (data processed). based on table 1 above, it can be seen that the number of people doing kja business is increasing every year so that in 2019 it reached 70 who did this business with a total of 140 kja. however, after the pandemic there was a decline in the price of fish, based on the results of interviews, the price of fish fell from 38,000/kg to 25,000/kg in december 2020. meanwhile, the price of fish feed continued to increase to rp. 10,000/kg, the decrease in the selling price of this fish could have an impact on the profits obtained because in production they will buy fish feed for the survival of cultivators while the fish obtained are sold at a low price. of course, it will have an impact on profits and the amount of contribution that will be given. the floating net cage business on household income is compounded by the lack of understanding of the community how to use production facilities properly and reduce the costs of the business they run. based on the explanation above, the researcher can identify the problems that occur: a decrease in the selling price of fish to cultivators while the price of feed increases. based on the identification of the problems above, the formulation of problems related to this research are: 1) what are the floating net business's production costs, revenues, and profits in benua riam village? 2) how big is the contribution of floating net cage business to household income during the covid 19 pandemic in benua riam village? research purposes 1) knowing the production costs, receipts, and profits of the floating net cage business during this pandemic. 2) knowing the contribution of floating net cage business to household income during the covid 19 pandemic in benua riam village, aranio district, banjar regency (2020). methods research location: this research was conducted in benua riam, aranio district, banjar regency, south kalimantan. research variables: the variables in this study are cost analysis which includes fixed costs, variable costs, and total costs in one production, as well as income, profits, contributions, and household income. source of data: the data used are primary and secondary data, primary data comes directly from respondents, while secondary data is obtained from agencies related to the research. data collection technique: the technique of collecting is the survey technique, by collecting information from samples used for research using questionnaires, interviews, and documentation. hardani, et al. (2020:54). population and sample: the population in this study amounted to 70 households, while the sampling method used was purposive sampling, which means determining the sample with specific considerations or criteria. suharyadi and purwanto s.k. (2016:19). the criteria chosen in no year number of households (kk) number of net cages float (fruit) 1 2014 2 4 2 2015 24 47 3 2016 18 42 4 2017 8 14 5 2018 7 12 6 2019 11 21 total 70 140 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 334 determining this sample are fishery households that only have two floating net cages and have an area of 8x8 m2 floating net cages, so based on the data obtained from the fisheries service from a population of 70 fishery households as a population, based on the above criteria, 32 households can be obtained that match these criteria, so the sample in this study was 32 households. data analysis technique: the collected data will be tabulated and analyzed according to the variables in this study, which are as follows: 1. analysis of floating net cage business the analysis is carried out to find out how much revenue or gross income and costs incurred by cultivators and the profits are made. a) the formula for the production cost of a floating net business. sadono. (2015:21). tc = tfc + tvc information: tc = total cost (rp). tfc = total fixed costs (rp). tvc = total variable costs (rp). b) acceptance as follows: sadono. (2015:22). tr = q . p where tr = total revenue from floating net cage cultivation (rp). q = total production of fish produced (kg). p = price of fish (rp). c) the profit of the floating net cage business is analyzed using the formula: sadono. (2015:21). = tr – tc where: = profit (rp). tr = total revenue (revenue). tc = total cost (cost). 2. the concept of measuring household income household income can come from the income of the floating net cage business and nonfloating net cage business, the equation for measuring household income is as follows: gegon et al. (2015:3). ti = ik + ink where: it = total household income (rp). ik = total household income from floating net cage business (rp). ink = household income in non-floating cage business (rp). 3. contribution the contribution of floating net business income to household income can be found using the following formulation: gegon. et al. (2015:6). (%) = 𝑡𝑜𝑡𝑎𝑙 𝑝𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛 𝑟𝑢𝑚𝑎ℎ 𝑡𝑎𝑛𝑔𝑔𝑎 % with the following criteria: balqis, et al. (2018:33). a) if the contribution of the floating net business is < 30% of the total household income, it is categorized as a low contribution. b) if the contribution of the floating net business is 30 – 50% of household income, it is categorized as moderate. c) if the contribution of the floating net business is > 50% of the total household income, it is categorized as a high contribution. result and discussion general condition and geographical location. benua riam village is one of the villages located in aranio district, banjar regency with an area of 59.46 km2 the day after tomorrow which is about 12 km2 from the sub-district. dea benua riam is 1 of 12 villages located on the edge of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 335 riam kanan reservoir located in aranio district where this reservoir is used as a hydroelectric power plant in banjar regency, if you want to go to the sub-district/city it takes about 2 hours if you go by road. water/reservoir using means of transportation, namely ships. several villages, namely border benua riam village: north is next to artin village east next to kalaan village south next to tiwingan baru village west next to apuai village the number of villagers of the riam continent the residents of benua riam village are known to have 238 families consisting of 777 people consisting of 404 men and 377 women. table 1. population by gender no gender total population percentage (%) 1 males 404 51,99 2 female 377 48,50 total 777 100 source: benua riam village office (2020) table 1 above can be seen from the population of benua riam village which lives in the village as many as 777 people consisting of 404 men with a percentage of 51.99% and 377 women with a percentage of 48.50%. floating net cage business. the floating net cage business is a fish rearing cultivation business that can be carried out in fresh and marine water glasses. benua riam village is one of the villages that carry out this business, because of the strategic location of the village, which is on the edge of the riam kanan reservoir, the people there are starting to take advantage of existing water sources for their business activities. the floating net cage business is one of the other businesses run by some people in benua riam village apart from agriculture, plantations, trading, and other businesses to get new sources of income to increase household income to meet the needs of life and increase income. floating net cage. the floating net cage business in benua riam village began actively carried out by the community in 2014. that year, two households started this business with four cages. as time goes by, the number of people who do floating net cages business continues to grow until in 2019 70 households did it with a total of 140 cages, the many benefits that some households who did this business got became one of the triggers for the community to do business. the sizes of floating net cages used by the community for fish cultivation activities vary, there are 8x8 m2, 6x10 m2, and 6x12 m2, usually for making this pond as desired. people who run a cage business or according to the budget they have. business capital for this cage requires a large amount of capital, based on the results of the study, the researchers found out that the capital obtained by households to carry out this business was partly owed to some who owed it to close relatives and some who owed it to fish collectors, for those who did debt with relatives. usually, they are in debt to buy their fish feed when they use their fish not enough until the harvest season because this feed costs a lot, and then after the new harvest they will pay this debt. as for those who owe a debt to collectors, they usually do barter or remuneration, those who owe money to collectors, namely fish feed debt, will continue to owe fish feed until the fish is harvested on the condition that the fish they harvest will be sold to collectors until they run out. respondent's age. age is an important aspect in business activities, especially in the floating net cage business, where the age aspect plays an important role in activities when production or international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 336 this business is being carried out because the location of this business is in the middle of a lake, so the age aspect is significant for smooth business. at a young age, they are physically stronger when doing this business activity than in old age, because the place of business is above the water sometimes making some parents unable to stand there for long. after all, the waves that keep crashing on floating net cages can make them dizzy and nauseous and reduce work effectiveness when feeding or other activities. the research results from 32 cultivators respondents showed that the youngest age of the cultivators who did this business was 29 years and the oldest age was 50 years. for more details, see table 2 below. table 2. characteristics of respondents based on cultivators no age group (years) number of respondents (person) percentage (%) 1 29 – 34 13 40,62 2 35 – 39 9 28,13 3 40 – 44 3 9,37 4 45 – 50 7 21,87 total 32 100 source: primary data 2021 processed data. table 2 above shows that the age of respondents 29-34 years is 13 people with a percentage of 40.62%, ages 35-39 years is nine people with a percentage of 28.13%, three people aged 40-44 and a percentage of 9.37%, and ages 45-50 years totaling seven people with a percentage of 21.87%. the researcher can conclude that of the 32 respondents, the age most engaged in the floating net cage business is the age of 29 34 years with a total of 13 people and a percentage of 40.62%. production costs for floating craps production cost. production costs are all expenses incurred by entrepreneurs for production activities, used to purchase goods/tools for production activities and other raw materials to produce products. production costs are divided into three namely fixed costs, variable costs (changes), and total costs. production costs in the floating net cage business in benua riam village include fixed costs, variable costs (changes), and total costs where these costs are calculated in production costs for one time of production, namely six months during the covid-19 pandemic in 2020. based on the study results, it can be seen that the production costs incurred by farmers are for a one-time production. fixed cost. fixed costs are costs incurred by entrepreneurs during the production period where these costs are not affected by the size of the product produced. fixed costs incurred by respondents when implementing floating net cages include building depreciation costs, buckets, mosquito nets/small nets, dippers, and boats. this fixed cost is calculated using the depreciation cost of the equipment, the following is an explanation and the average cost of depreciation of buildings and equipment for the floating net cage business in benua riam village. tool shrink. depreciation costs for tools are a decrease in the value of an item or tool due to increasing age of use, this decrease in use-value can be due to some parts being damaged due to prolonged use, which makes the goods/tools unable to work like new again. based on the results of the study, it can be seen the cost of depreciation of buildings and equipment in the floating net cage business in benua riam village which consists of buildings, mosquito nets/small nets, buckets, dippers, and boats used when doing this business, to find out how large the number and average are. the average depreciation expense incurred by the respondents can be seen in table 3: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 337 table 3. total and average depreciation cost of buildings and equipment for floating cage business equipment in the rim continent village source: primary data 2021 processed data. table 3 shows that the respondents incurred the total and average equipment removal costs while running the floating net cage business amounted to rp. 44,186,391 with an average of rp. 1,380,762 one person. the cost of depreciation of the equipment with the largest expenditure is the cost of building depreciation where the costs incurred are rp. 28,800,000 with an average expenditure of rp. 900,000 for one person, this is because the floating net cage building is made of several components such as boards, nets, drums, and other components, so the costs required are also significant. variable cost. the variable costs referred to in this study are costs incurred by cultivators, in one production or six months during the covid-19 pandemic, the size of these costs depends on how many respondents want to produce. based on the study results, it can be seen that the fixed costs incurred by respondents consist of costs for seeds, fish feed, medicine, fuel, and labor wages. to see how much the total costs and the average variable costs of respondents in the floating net cage business can be seen in table 4: table 4. total and average variable costs incurred by respondents in floating net cage business in benua riam village no type total (rp) average (rp) 1 seed 98.080.000 3.065.000 2 feed 629.660.000 19.676.880 3 medicines 2.760.000 75.000 4 fuel 8.704.000 310.583 5 labor wages work 9.510.000 297.188 total 748.714.000 23.397.312 source: primary data 2021 processed data. table 4 shows that the non-fixed costs incurred in one product for the floating net cage business during the covid-19 pandemic amounted to rp. 748,714,000 with an average of rp. 23,397,312. the following is an explanation of the variable costs in the floating net cage business: total cost based on the results of the study, it can be seen that the total cost consisting of fixed costs and variable costs in the floating net cage business in one production during the covid 19 pandemic amounting to rp. 792,898,391 with an average expenditure of rp. 24,778,074/person, for more details, can be seen in table 8 below: no description total (rp) average (rp) 1 building 28.800.000 900.000 2 mosquito net (small net) 4.680.000 146.250 3 bucket 400.020 12.501 4 dipper 177.000 5.531 5 boats 10.127.371 398.514 jumlah 44.184.391 1.380.762 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 338 table 8. total and average total costs expended by respondents on business floating net cages in benua riam village no type of fee total (rp) average (rp) 1 biaya tetap 44.184.391 1.380.762 2 biaya tidak tetap 748.714.000 23.397.312 792.898.391 24.778.074 source: primary data 2021 processed data. production and acceptance of floating net cages. research conducted by researchers on floating net cage entrepreneurs shows that in one production/harvest this cage business produces fish in the amount of 34,330.25 kg for one harvest with an average gain of 1,072.82 kg./ person in one harvest. while the average fish price prevailing in benua riam village is rp. 27,188/kg. the income obtained by the entrepreneur in one production amounted to rp. 933,370,900 obtained from the multiplication of fish produced by entrepreneurs as much as 34,330.25 kg multiplied by the average prevailing fish price of rp. 27,188, while the average acceptance of respondents is rp. 29,167,840/person obtained from rp. 933,379,900 divided by the number of respondents, namely 32 people, then the average acceptance obtained by the respondents. advantages of floating net cage business. profits in business activities are obtained by subtracting revenues from all expenses incurred in business activities within a certain period. based on the results of research on floating net cage business respondents in benua riam village, it can be seen that the profits obtained by cultivators in one production during the covid-19 pandemic in 2020 amounted to rp. 140,472,509 with an average profit of rp. 4,389,766/person, more details can be seen in appendix 9 and table 9 below: table 5. total and average profits obtained by respondents in floating net cage business in the rim continent village no description total revenue/ tr (rp) total cost /tc (rp) profit/π (rp) 1 jumlah 933.370.900 792.898.391 140.472.509 2 rata-rata 29.167.840 24.778.074 4.389.766 source: primary data 2021 processed data. income other than floating net cages. income other than from the floating net cage business is income from trading, farming, gardening, and other business activities as well as other income from central and regional government grants during the covid-19 pandemic in 2020, which is calculated for six months or more details can be seen in table 6 below: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 339 table 6. total and average income of respondents apart from floating net cage business for 6 months no type of business income (rp) 1 trade 25.200.000 2 tapping rubber 117.000.00 3 private teachers 24.000.000 4 chili gardens 40.500.000 5 other income blt bst fisheries service 5.400.000 3.600.000 14.400.000 total 230.100.000 average 7.190.625 source: primary data 2021 processed data. table 6 above shows that the income of respondents apart from the floating net cage business consists of several livelihoods such as trading, tapping rubber, private teachers, and chili gardening, as well as other income consisting of assistance received by the community during the covid-19 pandemic in 2020. based on the table above, the researcher can conclude that the respondent's source of income other than the floating net cage business, whose income is the largest for six months is the income from the rubber tapping business, which is rp. 117,000,000 in 6 months, this is because most of the respondents' main job is rubber tapping, while the floating net cage business is a side job to take advantage of their free time so that they can get new sources of income to increase their income and fulfill their household needs. during the covid-19 pandemic, the community also received assistance from the government due to the pandemic, so it became another source of income for respondents. in table 6, it can be seen that there are three other sources of income which are assistance from the central/regional government for the community because they are affected by the covid-19 such as blt (direct cash assistance), bst (cash social assistance) and the fisheries service provided to affected communities. the impact during the pandemic was given through village intermediaries, then distributed to the community once a month for rp. 300,000. "based on an interview with the financial officer of benua riam village for this assistance, especially blt and bst, it will continue to be given to and will continue until now in 2021 and will stop if there is an order from the central/regional government that this assistance will be terminated, while for assistance from the regional government, this assistance will be terminated. fisheries is direct assistance from the fisheries service for those who do floating net cage business, and this assistance ended in december 2020 yesterday". so it can be concluded that there are two sources of income for respondents, namely from the floating net cage business and in addition to the floating net cage business which consists of income from business activities and assistance received by the respondent during the covid 19 pandemic. respondent's total household income. the total income of the respondent's household is all income earned by household members originating from the floating net cage business activities and apart from the floating net cage business within a 6-month deadline, the following is the number and average total income of the respondent's net cage business which can be seen in table 7 below: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 340 table 7 . total household income of cultivators respondents in floating net cage business in benua riam village no source of income (rp) amount (rp) average (rp) 1 net cage business float 140.472.509 4.389.766 2 apart from business floating net cages 230.100.000 7.1990.625 total 370.572.509 11.580.391 source: primary data 2021 processed data. table 7 above shows that the total household income comes from 2 business activities, namely the floating net cage business, the income is rp. 140,472,509 and the average is rp. 4387,766/person in one production and the second income is income other than floating net cage business, namely income from business activities such as chili gardening, trading, other business fiber, and other assistance income, amounting to rp. 230,100,000 with an average income of rp. 7,190,625/person and the total household income is rp. 370. 572,509 with an average income of rp. 11,580,391/person with a period of 6 months. contribution of floating net cage business to household income. contribution is a donation in the form of money or other activities. in contrast, the contribution referred to by the researcher in this study is the contribution of income from the floating net cage business to the total household income. the household in question is households that do floating net cages with the criteria only have two cages with the same area, namely 8x8 m2 so that 32 respondents can be used as research objects to find out the number of other contributions to total household income, see table 8 below. this: table 8. contribution of floating net cage business to total household income no income source total income (rp) percentage (%) 1 net cage business float 140.472.509 37,91 2 businesses apart from cages floating net 230.100.000 62,09 total 370.572.509 100 source: primary data 2021 processed data. table 8 shows the contribution of each business activity carried out by the respondent, so the researcher can conclude that the contribution of the floating net cage business to household income during the covid 19 pandemic is 37.91% with a total income of rp. 140,472,509 in one production in 2020, while the contribution of businesses other than floating net cages is 62.09% with a total income of rp. 230,100,000 within 6 months. the contribution from the floating net cage business is 37.91% to household income in benua riam village where based on the business contribution criteria, the contribution given by the floating net cage business to the total household income is classified as a moderate contribution because the amount of the floating net cage business contribution is in between 30 – 50% of the total household income. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 341 conclusion based on the results of research regarding the analysis of the advantages of floating net cage business and its contribution to household income during the covid 19 pandemic in benua riam village, aranio district, the researchers can conclude as follows: a. the financing expenditure for the production of the floating net cage business in one production during the 2020 covid-19 pandemic in benua riam village reached rp. 792,896,391/one-time production with an average expenditure of rp. 24,186,876/ person. b. receipts obtained by respondents amounted to rp. 933,370,900/one harvest during the covid-19 pandemic in 2020 with an average income of rp. 29,167,840/person. c. the profits of floating net cage entrepreneurs in benua riam village in one production during the covid-19 pandemic. there was a decrease in the price and the price of expensive fish feed. the profits obtained amount to rp. 140,472,509/one-time production with an average profit per person of rp. 4,389,765/one-time production. d. the contribution of the floating net cage business to the total household income in benua riam village during the covid-19 pandemic in one production was 37.91%. the contribution of the floating net cage business is included in the medium contribution category because it contributes between 30 – 50%, therefore this floating net cage business can be developed to increase the household income of the community in benua riam village, aranio district, both during the pandemic and after the pandemic. suggestion a. based on the study results, it is known that production costs are the most significant costs incurred by entrepreneurs, especially the cost of fish feed which can reach 50% more than other costs in society. this is intended so that the government can participate in regulating or taking part in determining the applicable feed prices and fish selling prices for cultivators both in benua riam village and in other villages/areas so that there is no sale of costly feed or feed sellers who are selling feed at a high price thereby reducing the burden on farmers in the fish feed section. the prevailing selling price of fish also needs attention from the government, this is to minimize the arbitrary situation of fish collectors who can sometimes lower the price of fish as they wish and they can benefit more from the reduced cost/price of the feed they spend, especially during the current pandemic in indonesia, where the price of fish goes down while the price of feed remains expensive. b. the results showed that the contribution of the floating net cage business to the total household income was classified as moderate, so the government's attention is needed to further support and develop the floating net cage business in benua riam village so that this business can develop better and be able to become the main source of income for the people in the village. to increase the income and welfare of the people there. bibliography balqis, gustiana dkk. 2018. analisis keuntungan usaha gula merah dan kontribusinya terhadap pendapatan rumah tangga di kecamatan karang baru kabupaten aceh tamiang. jurnal penelitian vol.5 no 2. universitas samudra. bps indonesia 2019 bps perkembangan ekonomi indonesia dan dunia triwulan i indonesia tahun 2020. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 192 long term analysis trends of rainfall and temperature of andit watershed volume: 2 number: 3 page: 192-203 1 ayele desalegn, 2tilahun getachew, 3teacher kassa 1,2,3 debre brihan agricultural research center, debre berhan, ethiopia corresponding author: ayele desalegn email: ayeledesalegn5@gmail.com article history: received: 2021-08-03 revised: 2021-17-08 accepted: 2021-11-29 abstract: the impacts of climate change and climate variability on human life led the scientific community to monitor the behavior of weather and climate variables. as a responsible body in the present study, trends and variations in climatic variables (i.e., rainfall, air temperature, and soil temperature) were analyzed on monthly, seasonal (belg, summer, spring, and winter) and annual time scales for and it tid watershed, central highland of ethiopia. it was done using nonparametric statistical techniques, i.e., the mann–kendall (mk), over 24 years. to detect the inhomogeneity of the data, autocorrelation has been taken into account using the hamed and rao method. the trend analysis revealed that monthly, seasonal and annual rainfall did show a statistically insignificant decreasing trend at (p<0.05) level of significance. annually, a noticeable trend increase was found in maximum air temperature and a noticeable decrease in minimum air temperature from the non-parametric statistical tests at a (p<0.05) significance level. with this circumstance, the mean temperature showed an insignificant increasing trend at (p<0.05). this type of analysis of several climatic variables at the watershed level is helpful for the planning and management of water resources and the development of adaptation strategies in adverse climatic conditions. keywords: climate change, andiit tid, mann–kendall, hamed, and rao cite this as: desalegn, a., getachew, t., kassa, t. (2021). “long term analysis trends of rainfall and temperature of andit watershed.” international journal of environmental, sustainability, and social sciences, 2 (3), 192-203 introduction the world's environment is in a transition phase, and one of the major concerns of today's world is climatic change due to natural and anthropogenic influences. climatic change can be described as a decadal or even longer period of variation in weather conditions (beg et al., 2002). nationally in ethiopia, climate variability is imposing significant challenges, especially on efforts put for poverty reduction and sustainable development. due to high dependence on rain-fed agriculture, low adaptive capacity, and a higher reliance on natural resources base for livelihood, ethiopia is ranked as the most vulnerable county for the adverse effects of climate change (nma, 2007; world bank, 2010). these challenges further impact regional, social, environmental, and economic systems (eriksson et al., 2009), whereas they make uncertain future water supply, storage, and hazards, like a flood (orlove, et al. 2008). these impacts of climate change and climate variability on human life led the scientific community to monitor the behavior of weather and climate variables (weldegerima et al., 2018). any change of mean global and regional temperature will impact rainfall's spatial and temporal distribution (tesfahunegn, et al., 2016). the variations occurred in precipitation directly or indirectly affect floods, droughts, and water resources (wen, x. et al. 2017). de luis et al., 2010 stated that; precipitation affects the availability of water resources and is one of the most important climatic factors and hydrological parameters. therefore, investigating the temporal variations of precipitation in previous periods is critical for making reliable predictions of future climate changes. according to desalegn et al., (2018), the relationship between monthly rainfall and river discharge in andit tid watershed is 90.7%. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 193 and it tid watershed is one of the soil conservation research project (scrp) experimental watersheds maintained by the water and land resource project (wlrc). the watershed has longterm records of rainfall and temperature data stretched back from 1994. so in this study, we investigated a holistic, long-term (1994 to 2017) trends and variations in rainfall and temperature over time at andit tid watershed central ethiopian highlands, using the mann-kendall test. this study provides a broad overview of all mentioned parameters statistics, including monthly, seasonal and annual variability at the watershed level. the nature of rainfall in ethiopia is sporadic and irregularly distributed, and the agro-ecological zone is varied within a few kilometers (25-30km). that is why we conducted watershed-based local trend analysis to use the output for decision making and early preparedness at the local level. the availability of longterm observed data on the study area also initiated us to convert the data into information through conducting this research. methods andit tid watershed is one of the soil conservation research project (scrp) sites. it is situated on 39°43’e longitudes and 9°48’n latitudes (figure1) 180 km northeast of capital city addis ababa. the altitude of the catchment ranges between 3040 to 3550 m.a.s.l. the mean annual rainfall is 1585.2 mm, the minimum and maximum temperatures are 7°c and 17°c, respectively. the minimum and maximum average soil temperatures are 8°c and 20°c, respectively. the agro-climatic zone of the watershed is most humid. and it tid has been administered by the amhara regional agricultural research institute (arari) under the supervision of the debre brihan agricultural research center (dbarc). in the study watershed, there is a huge amount of collected and available data such as river discharge, sediment yield, climatic data, crop production, and land use/cover data for the last since 1982. figure1. the location map of the study watershed international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 194 the rainfall, air, and soil temperature records are available for the period from 1994 to 2017 at andit tid watershed in daily time series. for the seasonal analysis, the data have been divided into four seasons based on the local situation, like winter (bega) (december–february), belg (march-may), summer (kiremt) (june–september), and spring (tsedey) (october– november). collected time series data has some missing values. the missing value is interpolated during data processing. we used the arima function for filling the missing value of the data. auto-regressive integrated moving average (arima) model is considered as a powerful and extensively used statistical tool to analyze and predict time series data. the main advantages of the model are that it can detect seasonal changes and consider serial correlation within the time series(yurekli k, et al., 2007). mk test is a non-parametric test method, has been widely used to detect whether trends exist in meteorological or hydrologic time series (wang et al., 2006). since there are chances of outliers to be present in the dataset, the non-parametric mk trend test is less affected by the outliers (birsan, et al., 2005). mann–kendall test has been applied to the monthly, seasonal, and annual rainfall and temperature series to investigate the trends. the mann–kendall (mk) test (kendall, 1975; mann, 1945; hirsch 1992) has been widely used in hydrological studies. this test evaluates whether outcome values tend to increase, decrease, or be fussy over time. for making a statistical decision, the test statistics are evaluated at (p < 0.05) significance level. mann–kendall test statistic is denoted by s and is computed using each pair of the observed values xi and xj of the random variable under consideration. each pair is then inspected to find out whether xi > xj or xi < xj. the mk test statistic ‘s’ is calculated based on mann, (1945), kendall, (1975) and yue, et al. (2002) using the formula: where sgn is the signum function and xi, and xj are the annual values in the years i and j, i > j, respectively, the application of the trend test is done to a time series xi that is ranked from i = 1, 2…n-1 and xj, which is ranked from j = i + 1, 2…. n. each of the data point xi is taken as a reference point which is compared with the rest of the data point's xj so that: under the null hypothesis of no trend, the statistic s follows the approximately normal distribution with mean zero and variance (kendall, 1975) statistic is given as: where: n is the number of observations, and it is the ties of the sample time series. and is the number of tied groups, and tk is the number of data points in the group k. when the sample size is n ≥ 10, as used in this study, the test statistic is calculated (kendall, 1975). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 195 follows a normal distribution; a positive and a negative depict an upward and downwards trend for the period, respectively. sen's slope estimation test is also another non-parametric trend analysis method for climatic and hydrologic studies (sen, 1968). according to sen's method, it computes both the slope (i.e., the linear rate of change) and intercepts. the magnitude of the trend is predicted by (sen, 1968; theil, 1950) slope estimator methods. a positive value of β indicates an ‘upward trend’ (increasing values with time), while a negative value of β indicates a ‘downward trend’. here, the slope of all data pairs is computed as (sen, 1968). in general, the slope between any two values of a time series x can be estimated from: where: and are considered as data values at time and ( > ) correspondingly. the median of these n values of is represented as sen's estimator of the slope, which is computed as: ………………………………..(6) a positive value of qi indicates an upward or increasing trend, and a negative value of qi gives a downward or decreasing trend in the time series. sometimes, mann–kendall gives incorrect or too large rejection rates when applied to an autocorrelation time-series data(bayazit m, 2008). autocorrelation within a time series data, also known as a serial dependency, is always considered one of the main problems of time series data analysis and trend detection. since the mann–kendall test statistic variance increases with the magnitude of serial correlation, positive serial correlation increases the type i error when the time series has no trend(yue, et al., 2002). if autocorrelation value (r) falls between the upper and lower bound of the confidence interval, then data are considered serially correlated. several methods were used to remove serial dependency like de trending, first-order differencing, pre-whitening, variance correlation (hamed kh, 1998), and trend-free pre-whitening (tfpw) approach (yue et al. 2002b). in this research, autocorrelation has been taken into account using the hamed and rao method. we used xlstat 2020 software to calculate the mk test and sen's slope, including the homogeneity and normality tests. cv is calculated to evaluate the variability of the rainfall. a higher value of cv is the indicator of larger variability, and vice versa. according to hare, (2003), cv is used to classify the degree of variability of rainfall events as less (cv< 20), moderate (20 < cv <30), and high (cv >30). cv (%) computed as: where cv is the coefficient of variation, σ is the standard deviation, and μ is the mean precipitation. we used precipitation concentration index (pci), which is the ratio of the square of the rainfall amount of the specific month to the square of the total rainfall to show the rainfall distribution in the watershed. it can also follow similar procedures for calculating seasonal precipitation concentration indices. according to the (oliver, 1980), the pci value of less than 10% represents a uniform rainfall distribution (i.e., low rainfall concentration); pci values between 1115 denote a moderate rainfall concentration; values from 16-20 denote irregular rainfall international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 196 distribution, and values above 20% represent the irregularity(i.e., high rainfall concentration) of rainfall distribution (de luis et al., 2010). pci is calculated using the equation: where: pi is the rainfall amount of the ith month. it is calculated as the ratio between the mean monthly rainfall and one-twelfth of the mean annual rainfall. when the pc is greater than one, the month is the wet month that can contribute more than one-twelfth of the mean annual rainfall and dry months contribute less than one-twelfth of the mean annual rainfall (tena a, et al. 2018). a month is rainy if the rainfall coefficient is greater than 0.6. the expression "small rains" refers to months with a rainfall coefficient of 06-0.9, and the expression "big rains" refers to months with a rainfall coefficient of 1 and above. big rainy months are further classified into three groups: months with "moderate concentration" (coefficient of 1 to 1.9); months with "high concentration" (coefficient of 2-2.9); and months with "very high concentration" (coefficient of 3 and above)(tena a, et al. 2018). result and discussion trends and variability of rainfall based on the coefficient of variation (cv) the mean annual rainfall of the area during the study period was 1585.2mm with a 201.5 mm standard deviation and 12.7% cv. in 1999 rainfall was 1894.1 mm, which was the highest among the study period. however, the lowest rainfall was seen in 2015, which was 1193.9mm. as described in table1, summer is the major rainy season in the andit tid watershed, contributing about 61.8% of the total rainfall. from 61.8%, july and august cover 45.8%; this clearly revealed the presence of a high concentration of rainfall in july and august. in the study area, 19.4% of the total rainfall was occurred in another rainy season, march to may (belg). the total amount of annual rainfall had shown no significant change (cv=12.7) over time. based on the cv value, spring gets inter-annually variable rainfall than the other seasons. when we compared to summer and belg with their cv, higher inter-annual variability occurred in the belg season with cv (31.2%) than summer cv (17.7%). the result agrees with the findings of (asfaw et al., 2018), where more variability in belg rainfall than the summer rainfall in most parts of ethiopia was disclosed. camberlin & philippon, (2002) also found a strong inter-annual variability over the last four decades in equatorial east africa instead of the long summer rains. trends and variability of rainfall based on pci the pci value of the watershed is 13.87% which means the rainfall in the watershed has a moderate rainfall concentration, as shown in table1. in fact, the rainfall distribution can also be verified by the rainfall recorded from four different rain gauges distributed in different watershed locations. based on the recorded rainfall from these four rain gauge sites of the watershed, there was insignificant variation among the rainfall amount. in contrast with this study, the precipitation concentration index in the woleka sub-basin revealed the presence of a high and very high concentration of rainfall (asfaw et al., 2018). another study also reported a high concentration of rainfall in the central highlands of ethiopia by (arragaw, a., woldeamlak, 2017). trends and variability of rainfall based on precipitation coefficient (pc) the precipitation coefficient (%) value of the watershed indicates that july (pc=2.86) and august (pc=2.65) have big rain with high concentration; september (pc=1.12) have big rain with moderate concentration, and these three months could contribute more than one twelve of total rainfall amount. on the other hand, the month of march, april, may, june, and october have international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 197 small rain with pc values of 0.69, 0.84, 0.8, 0.79, and 0.67, respectively. the month of january, february, and november are dry months as verified from the precipitation coefficient values mentioned in table1. in agreement with our finding, the rainfall coefficient of maybar in july and august, is about 3 and 3.1 respectively, which is a 'very high concentration," while september with a rainfall coefficient of 1.1 is regarded as a moderate concentration (tena a et al., 2018). table 1. basic statistics and mk trend analysis of rainfall of andit tid watershed (1994–2017) month min max mean std. deviation cv (%) % pc pci (%) mk test sen's slope jan 0.0 165.2 48.8 41.0 84.1 3.1 0.37 0.09 0.007 0.000 feb 0.0 126.0 45.7 35.9 78.5 2.9 0.35 0.08 0.208 1.591 mar 3.5 206.4 91.2 50.6 55.5 5.8 0.69 0.33 -0.072 -1.459 apr 8.5 208.3 111.0 56.1 50.5 7.0 0.84 0.49 -0.116 -1.569 may 40.6 267.0 105.8 57.7 54.5 6.7 0.80 0.45 0.210 2.118 june 25.3 213.5 104.5 44.8 42.9 6.6 0.79 0.43 0.080 0.350 july 143.6 609.9 377.7 96.1 25.5 23.8 2.86 5.68 -0.232 -4.203 aug 211.7 526.4 349.4 87.3 25.0 22.0 2.65 4.86 -0.196 -3.468 sept 3.4 317.6 148.4 71.2 48.0 9.4 1.12 0.88 -0.196 -3.206 oct 18.0 334.2 88.7 80.0 90.1 5.6 0.67 0.31 -0.152 -1.270 nov 0.0 178.7 63.9 48.7 76.1 4.0 0.48 0.16 -0.065 -0.294 dec 0.0 122.9 50.0 38.2 76.4 3.2 0.38 0.10 0.011 0.105 belg 90.2 478.1 308.1 96.3 31.2 19.4 0.78 3.78 0.007 0.206 summer 681.6 1412.5 980.0 173.0 17.7 61.8 1.85 38.22 -0.261 -9.574 spring 21.2 364.6 152.6 98.6 64.6 9.6 0.58 0.93 -0.145 -4.326 winter 20.4 353.9 144.5 91.4 63.3 9.1 0.36 0.83 0.152 2.223 annual 1193.9 1894.1 1585.1 201.5 12.7 100.0 13.87 -0.239 -12.0 →min: minimum; max: maximum; std.: standard; cv: coefficient of variation; %: percent of contribution of each months; pc: precipitation coefficient; pci: precipitation concentration index; mk: mann kendall trends and variability of rainfall based on mk test and sen’s slope estimator the mk test and sen's slope estimator were applied to the time-series data from 1994 to 2017 for andit tid watershed. the results of the mk test and sen’s slope for trend analysis are presented in table1. the trend analysis has been done for all months, seasons, and the whole year. the results of the mk test for monthly, seasonal and annual precipitation data revealed a statistically insignificant trend. the monthly trend analysis revealed that the main rainy months (july, august, and september) show decrement but are statistically insignificant. the decreasing trend of the main rainy months affects the rainy season and even the annual rainfall to have a decreasing trend. from the analysis, we see an insignificant increment of rainfall in the belg season and an insignificant decrement of rainfall in the summer; this implies shifting rainfall from the main rainy season of the watershed to belg. in our study, the variable but insignificant increasing trend of belg rain through time was in contrast with (arragaw, a., woldeamlak, 2017) they reported that, belg rainfall showed a significant decreasing trend. but the result confirmed that, the rainfall trend of the andit tid watershed is in decreasing pattern. however, it is insignificant; the output of this analysis is in agreement with negash, et al., (2013), where statistically significant declining summer rainfall at watershed level was reported in a different part of ethiopia, including the central highland. the results are in contrast with the findings of daniel, et al., (2014), where the statistically non-significant increasing trend was recorded in all international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 198 seasons (including annual time scale) and (arragaw, a., woldeamlak, 2017), where statistically significant increasing trends in july and november in dega and woina-dega agro-ecologies of central highlands of ethiopia. sen’s slope test (table1), which gives a magnitude of the slope, also shows a decreasing trend for each month, season, and year over the period from 1994–2017 except dry months and seasons. figure 2. the annual rainfall and sen’s slop of andit tid watershed (1994-2017) air and soil temperature variability and trend analysis the mean daily minimum and maximum air temperature of the watershed were 7.5° and c 17.6° c, respectively. the mean daily air temperature of the watershed was 12.6 °c. the watershed's mean minimum and maximum soil surface temperatures were 8° and 20.5° c, respectively. the mean soil surface temperature of the watershed was 14.2 °c. based on the long term time series air temperature data november and december were the coldest months with an average value of 10.8 °c and 10.6°c, respectively; whereas may and june are the hottest months with an average value of 14.2°c and 14.4°c, respectively. in more than 99% of the records, daily soil surface temperature was higher than the daily air temperature. table 2. extreme temperature measurements and average temperature summary table events extreme temperature(oc)records and date of events minimum air temp maximum air temp minimum soil temp maximum soil temp lowest record -9 oc (22/7/2017) 2 oc (11/22/2010) -6 oc (07/01/2012) &09/01/2012) 1 oc (02/01/2014) &(16/06/2010) highest record 23 oc (01/31/2008) 26 oc (08/06/2006) &01/01/2017) 22 oc (03/05/2004) 34 oc (06/01/2015) average (oc) 7.5 17.6 8 20.5 annual average(oc) 12.6 14.2 analysis of annual, seasonal, and monthly temperature data was undertaken to detect the variability and trend of temperature change in the study area for the periods of 1994–2017. as demonstrated in (table 3), the annual mk trend test result revealed that maximum temperatures international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 199 have significantly increased at a 95% confidence level through time. the trend for mean temperature showed a non-significant increasing trend except may, june, and august (they showed an insignificant decreasing trend). in contrast with mean and maximum annual temperature, the annual minimum temperature shows highly significant (p<0.01) decreasing trends with sen’s slope of -0.044. seasonal trend analysis indicated that, except the spring, the maximum temperature of all seasons showed significantly (p<0.05) increasing trends. the mean temperature also showed a significant increase in the winter and spring seasons. contractually, the seasonal minimum temperature showed highly significant (p<0.01) decrement trends in belg and summer. except for some months (insignificant increment), the maximum temperature showed statistically significant increasing trends. the mean temperature showed insignificant increasing trends except for january, april, and november (they showed significant increasing trends). the monthly minimum temperature showed a significantly decreasing trend in april, may, june, july, august, and september; the remaining months showed an insignificant decreasing trend. the overall trend analysis result revealed a significant increase in maximum temperature and a significant decrement in minimum temperature with an insignificant increase in mean temperature (table 3). the result contrasts with the findings of asfaw et al., (2018), where the increasing trends in the minimum temperature series were higher than those in the maximum temperature series. table 3. mk trend test and sen’s slope result of air temperature of andit tid maximum temperature (oc) mean temperature (oc) minimum temperature (oc) mk test sen's slope mk test sen's slope mk test sen's slope january 0.478* 0.133 0.355* 0.052 -0.007 -0.002 february 0.362* 0.091 0.297 0.031 -0.076 -0.009 march 0.478* 0.108 0.275 0.040 -0.145 -0.022 april 0.435** 0.110 0.304* 0.041 -0.356** -0.022 may 0.072 0.030 -0.181 -0.029 -0.439** -0.068 june 0.188 0.040 -0.043 -0.005 -0.496** -0.049 july 0.5** 0.122 0.116 0.013 -0.492** -0.095 august 0.398* 0.071 -0.188 -0.022 -0.667** -0.137 september 0.41** 0.081 0.171 0.019 -0.475** -0.061 october 0.181 0.065 0.051 0.014 -0.175 -0.031 november 0.435 0.118 0.384** 0.064 0.156 0.025 december 0.348 0.070 0.152 0.024 -0.116 -0.028 belg 0.427* 0.096 0.196 0.018 -0.478** -0.033 summer 0.558* 0.091 0.065 0.006 -0.543** -0.076 spring 0.188 0.084 0.159* 0.027 -0.094 -0.011 winter 0.485* 0.092 0.399* 0.035 -0.167 -0.015 annual 0.435* 0.086 0.181 0.019 -0.399** -0.044 *: statistically significant at (p<0.05) and **: statistically significant at (p<0.01) based on the soil surface data, the coldest and the hottest months are november (11.1 oc) and june (17.3 oc), respectively. the seasonal soil surface temperature tells the wettest and driest season of the study area: spring (11.5 oc) and belg (16.7 oc), respectively. maximum monthly soil temperature showed insignificant increasing trends except for may and june (they showed insignificant decreasing trends). except for may, june, july, and november, the mean monthly soil temperature showed significant (p<0.05) increasing trends. similarly, the minimum monthly soil surface temperature showed significantly increasing trends except for may. the seasonal maximum soil temperature showed an insignificant increasing trend. in the agreement, the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 200 seasonal mean and minimum soil temperature also showed a significant increasing temperature trend. similar to the seasonal soil temperature, the annual mean and minimum soil temperature showed statistically significant, whereas maximum soil temperature showed an insignificant increasing temperature trend. table 4. mk trend test and sen’s slope of soil temperature of andit tid maximum temperature (oc) mean temperature (oc) minimum temperature (oc) mk test sen's slope mk test sen's slope mk test sen's slope january 0.058 0.03 0.333* 0.060 0.313* 0.073 february 0.036 0.01 0.338* 0.068 0.312* 0.12 march 0.138 0.054 0.367* 0.086 0.342* 0.115 april 0.072 0.034 0.326* 0.065 0.338* 0.095 may -0.120 -0.041 0.072 0.016 0.275 0.068 june -0.171 -0.094 0.101 0.021 0.356* 0.082 july 0.065 0.032 0.232 0.049 0.407** 0.107 august 0.065 0.031 0.319* 0.083 0.456* 0.111 september 0.130 0.055 0.377* 0.088 0.439* 0.095 october 0.236 0.081 0.304* 0.078 0.3376* 0.082 november 0.134 0.05 0.171 0.035 0.254 0.079 december 0.275 0.074 0.37* 0.092 0.304* 0.085 belg 0.022 0.016 0.326* 0.069 0.333* 0.092 summer 0.080 0.025 0.37* 0.072 0.456** 0.113 spring 0.188 0.054 0.268 0.055 0.304* 0.08 winter 0.138 0.035 0.384** 0.071 0.442* 0.093 annual 0.123 0.034 0.377* 0.076 0.398* 0.097 *: statistically significant at (p<0.05) and **: statistically significant at (p<0.01) regression between rainfall, air temperature, and soil temperature (to) the regression analysis determined the relationship between the parameters of each other. the graph below indicates the indirect relation of air and soil temperature with rainfall, while the air temperature can be defined by 14.7%. the result of regression analysis has confirmed the result of the mk non-parametric trend test results. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 201 figure3. the regression (r2) between mean annual rainfall, air to and soil to conclusion this study analyzed trends of rainfall air temperature and soil temperature in the andit tid watershed for the study period from 1994 to 2017 using a non-parametric statistical mann kendall trend test. during the test, the autocorrelation was taken into account using the hamed and rao method. additional basic rainfall characteristics such as precipitation concentration index (pci), precipitation coefficient (pc), and coefficient of variation (cv) were computed to analyze the variability and trend of rainfall. the sen’s slope or magnitude of change in climatic variables was also estimated over the study period. the result of this long-term trend analysis revealed that the mean annual rainfall of the watershed is 1585.1mm with a 201.5mm standard deviation and 12.7% coefficient of variation. even though it was insignificant, except for the driest months and winter season, the trend analysis of rainfall revealed an overall decreasing trend was observed for the monthly, seasonal, and annual scales. the pci and cv indicated that the watershed has a moderate concentration (pci=13.87) of rainfall with lower inter-annual variability (cv=12.7). from the precipitation coefficient, we could conclude that, july, august, and septembers have big rain with high concentrations. the monthly scale trend showed the maximum and mean air temperature showed an increasing trend, with some months showing statistically increasing at (p<0.05) level of significance. in contrast with this trend, the minimum monthly air temperature showed decreasing trends, with some months showing a significant decreasing trend. except for spring (insignificant increasing trend), the maximum seasonal air temperature showed a statically significant increasing trend at (p<0.05) level of significance. a statistically significant increasing trend of mean temperature was shown in spring and winter with the insignificant increasing trend of belg and summer air temperature. contractually, in belg and summer statistically significant decreasing trend of the minimum air temperature was shown with an insignificant decreasing trend in spring and winter. annually, maximum (statistically significant (p<0.05)) and mean (insignificant (p<0.05)) air temperature were showed an increasing trend, while the minimum annual air temperature showed a statistically significant decreasing trend at (p<0.01) level of significance. except for may and june (insignificantly decreasing), all the monthly maximum soil temperatures showed a statistically insignificant increasing trend. except for some months (insignificant increasing trends), all the monthly mean and minimum soil temperatures showed a statistically international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 202 increasing trend (p<0.05). on the seasonal scales; a noticeable increase was revealed in soil surface temperature (i.e., minimum and mean temperature) based on the results of mann kendall nonparametric statistical tests at (p<0.05) level of significance, similarly the seasonal maximum soil temperature showed an increasing trend, but statistically it was insignificant (p<0.05) based on the mann kendall test. in a similar situation with the seasonal trend, except the maximum soil temperature (statistically insignificant increasing trend), the annual mean and minimum soil temperature also showed a statistically increasing trend at (p<0.05) level of significance. local watershed-based trend analysis is expected to help facilitate a transition to the more precise recommendation and policymaking. the information generated with this research helps the andit tid community to adopt sustainable water resources planning and management. eventually, this will help policymakers and researchers to focus on local-scale planning measures for climate change adaptation and mitigation, by considering watershed-based local-scale variability in trends. references arragaw, a., woldeamlak, b. 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(2007). simulating climatic variables by using stochastic approach. build environ, 42, 3493–3499. 1199 introduction the mahakam watershed is situated within the boundaries of the east kalimantan province and the north kalimantan province. the province of east kalimantan encompasses a land area of 79,985 square kilometers, constituting a proportion of 93.84%. on the other hand, north kalimantan has a land area of 5,251 km2 and a population of 6.16% (ministry of pupr, 2017). the overall watershed area is 8.2 million hectares, with a river length of 920 kilometers, located in mahulu district, west kutai, east kutai, kutai kartanegara, samarinda city, east kalimantan province, and just a tiny portion in malinau district, north kalimantan province (watiningsih, 2009). the mahakam river holds significant importance in sustaining the livelihoods of the individuals of kutai kartanegara district. the community relies on this water as a primary resource for daily activities, including but not limited to irrigating rice fields, bathing, and fulfilling the water supply needs of the local water utility company. therefore, conducting a thorough investigation and water quality condition from upstream to downstream of mahakam river, kutai kartanegara district, east kalimantan volume: 3 number: 1 page: 1199 1210 sujiman sujiman department of mine. engineering faculty kutai kartanegara university tenggarong east kalimantan. indonesia. corresponding author: sujiman e-mail: sujiman@unikarta.ac.id article history: received: 2023-06-07 revised: 2023-06-15 accepted: 2023-07-16 abstract: this research aims to ascertain the proclivity of waste in the mahakam river, identify the category of waste that exhibits the potential to cause pollution, and evaluate the pollution index at the designated site. water samples were collected at five locations along the mahakam river in kutai kartanegara district, from upstream to downstream. the method of data analysis using the arc gisc software and calculation of the pollution index has been modified to comply with the state minister of environment's decree (kepmen lh) no. 115 of 2003. the study's findings indicate an upward proclivity in the total fecal coliform waste from the upstream to the downstream of the mahakam river, with a significant increase observed in the tenggarong area. the quality of the waste was measured to be 5400 mg/ltr, surpassing the established environmental quality standards. the mahakam river exhibits high water quality, up to 4.66 mg/ltr above the established environmental quality standards, although dissolved oxygen (do) waste is primarily located in its upper reaches. the batuk area is susceptible to a rise in the pollution index due to dissolved oxygen (do) waste. in contrast, tenggarong area is prone to an increase in the pollution index owing to the total fecal coliform waste. the pollution levels were measured in five distinct locations along the mahakam river, namely batuk village, muara muntai subdistrict, semayang lake, kota bangun sub-district, tenggarong sub-district, and jembayan village. the recorded pollution measures for these locations were 0.599, 0.4576, 0.476, 0.589, 0.526, and 0.583, respectively. keywords: mahakam river, quality standard, waste, pollution, proclivity. cite this as: sujiman, s. (2023). “water quality condition from upstream to downstream of mahakam river, kutai kartanegara district, east kalimantan.” international journal of environmental, sustainability, and social science, 4 (4), 1199 1210. mailto:sujiman@unikarta.ac.id 1200 analysis of the river water's quality is imperative. the study conducted by annisa and setyowati (2022) utilized various parameters such as pb (lead), temperature, ph, tds, tss, bod, and cod. the findings indicate that the water quality status of the mahakam river within samarinda city falls under the classification of "lightly polluted," with a value range of 2.106 – 1.65. according to research conducted by suyatna et al. (2017), the levels of heavy metals in both water and fish samples collected from the mahakam delta were found to be almost below the detection limit, except for fe (0.02 to 0.72 mg/l), mn (0.01 mg/l), cu (0.004 mg/l), and zn (0.02 mg/l) in the water. while the concentrations of metals detected in six distinct fish species, namely grouper (epinephelus sp.), kakapo (lutjanus sp.), croaker (otoliths sp.), freshwater fish (nemipterus sp hairpin anchovy (setipinna sp.), and mullet (mugil sp.) were observed to be considerably elevated. although hg, as, and se metals remain undetectable, the concentration of other metals such as cu (ranging from 1,26 until 44,71 mg/kg), zn (28,7 until 97,54 mg/kg), mn (6,40 until 69,51 mg/kg), fe (46,5 until 408,93 mg/kg), ni (46,5 until 408,93 mg/kg), pb (0,17 until 1,62 mg/kg), dan cd (0,02 until 4,02 mg/kg) have been identified. a study conducted by sujiman (2022) revealed that the levels of fe waste at four coal mining locations in kutai kartanegara district exhibited an upward proclivity in 2021, reaching a maximum of 6.45 mg/lt, followed by a decline to 0.89 mg/lt, and subsequently a slight increase until september 2020. however, during mining activities involving metallic elements, the concentration of fe waste spiked to 62.30 mg/lt. methods the study was conducted in the mahakam river in kutai kartanegara district, east kalimantan. the data utilized in this research were obtained from various sources and encompassed a range of types displayed as follows. the present study employs primary data, which has been collected from various sampling points situated in distinct regions, including desa batuk, muara muntai, semayang lake, kota bangun, tenggarong, and jembayan village, by extracting water samples from the mahakam river. subsequently, the water sample underwent a quality analysis at the laboratory of pt. mutu agung lestari, located at jl. raya bogor km 33 no. 19 is located in cimanggis, depok, indonesia. pt. mutu agung lestari is a laboratory accredited by the national accreditation committee. the following formula was used to determine the level of pollution in rivers when analyzing data from water quality using the pollution index (ip) according to the decree of the state minister of environment (kepmen lh) no. 115 of 2003 annex ii concerning guidelines for determining water quality status: pij = √(( ci lij ) 2 m + ( ci lij )2 r )/2 where: i = the significance of measuring water quality parameters. lij = the quality standard value of the water quality parameters adheres to pp no. 82 of 2001 on water quality management and pollution control. pij = pollution index designation (j) (ci/lij) m = value, ci/ maximum lij (ci/lij) r = value, ci/ average lij 1201 research location. the research locations are as follows: 1). mahakam river of desa batuk (sa1) with coordinates 0° 21' 47.70" south, 116° 23' 24.91" east, 2). mahakam river of muara muntai (sa1b) with coordinates 0° 19' 4.22"south, 116° 29' 39.94" east, 3) mahakam river outlet of semayang lake (sa2) with coordinates 0°14'14.21"south, 116° 34' 3.91" east, 4) mahakam river of kota bangun village (sa3) with coordinates 0° 8' 35.36" south, 116°40'52.77"east, 5) mahakam river of tenggarong sub-district (sa4) with coordinates 0° 25' 0.91" south, 116° 59' 30.32" east, 6) mahakam river of jembayan village (sa5) with coordinates 0°33' 12.47" south, 117° 1' 11.61" east (google earth., 2023). figure 1 depicts the sampling location. (google earth., 2023) fig 1. the map water sampling locations in the research result and discussion the present study utilized data collected from six stations during the mahakam river water quality assessment. these stations were in desa batuk, muara muntai sub-district, semayang lake, kota bangun sub-district, tenggarong sub-district, and jembayan village. the data was subsequently analyzed at the water quality laboratory of pt mutu agung lestari. the study findings indicated that the fecal coliform values ranged from 240 to 3500 mg/ltr, with the minimum value observed in desa batuk and the maximum in tenggarong sub-district. the total coliform has a concentration range of 350-5400 milligrams per liter. table 1 displays the data collected during may 2022. the environmental quality standards set by the government are being exceeded solely in tenggarong, while batuk location regarding the quality condition of fecal coliform and total coliform. in certain regions, the environmental quality standards are yet to be met. table 1. quality list of fecal coliform and total coliform from upstream to downstream of the mahakam river location fecal coliform (mg/ltr) quality standarts of fecal coliform (mg/ltr) total coliform (mg/ltr) quality standarts of total coliform (mg/ltr) batuk 240 1000 350 5000 muara muntai 350 1000 540 5000 semayang lake 920 1000 1100 5000 1202 kota bangun 540 1000 920 5000 tenggarong 3500 1000 5400 5000 jembayan 1600 1000 2400 5000 the laboratory analysis of total dissolved solids (tds) quality values from various locations yielded intermediate results ranging from 188 to 340 mg/ltr. the lowest value was recorded in batuk village at 188 mgr/ltr, while the highest was observed in tenggarong city at 340 mgr/ltr. meanwhile, the acidity degree (ph) levels ranging from 6.21 to 6.75 and biochemical oxygen demand bod values ranging from 2.39 to 2.81 mg/l were observed. the outcomes obtained were within the quality benchmarks established by the governing authorities. total dissolved solids (tds) concentrations exhibit variability along the course of the mahakam river, ranging from its upstream to downstream regions. although the ph levels remain relatively consistent across all locations, there is variability in the bod values, which range between 2.39-2.81 mg/l. the outcomes of the tds, ph, and bod analyses can be seen in table 2. table 2. list of mahakam river tds, ph, and bod analysis findings location total dissolved solids (tds) (mg/ltr) quality standards of total dissolved solids (tds) mg/ltr acidity degree (ph) (insitu) quality standards of acidity degree (ph) (insitu) minimum quality standards of acidity degree (ph) (insitu) maximum biochemical oxygen demand (bod) quality standards of biochemical oxygen demand (bod) batuk 188 1000 6,54 6,00 9,00 2,39 3,00 muara muntai 210 1000 6,73 6,00 9,00 2,52 3,00 semayang lake 262 1000 6,75 6,00 9,00 2,63 3,00 kota bangun 244 1000 6,64 6,00 9,00 2,58 3,00 tenggarong 340 1000 6,21 6,00 9,00 2,81 3,00 jembayan 328 1000 6,43 6,00 9,00 2,74 3,00 the tss quality has exhibited a graded decline from upstream to downstream. however, it has yet to attain a high level and remains below the environmental quality threshold of 16-21 mg/ltr. the concentrations of cod, do, and sulfate exhibited fluctuations within the ranges of (14.2-19.2) mgr/ltr, (4.33-4.66) mgr/ltr, and (4.03-5.10) mgr/ltr, respectively. table 3 displays the results of the tss, cod, do, and sulfate analyses. table 3. list of mahakam river tss, cod, do, and sulphate analysis findings location total suspended solids (tss) mg/ltr quality standar ds of total suspend ed solids chemical oxygen demand (cod) mg/ltr quality standard s of chemical oxygen demand dissolved oxygen (do) (insitu) mg/ltr quality standards of dissolved oxygen (do) 2sulfat (so4) mg/ltr quality standard s of (2 sulfat (so4) mg/ltr 1203 (tss) mg/ltr (cod) mg/ltr (insitu) mg/ltr batuk 16 50 14,2 25,0 4,66 4,00 4,03 300 muara muntai 18 50 15,4 25,0 4,57 4,00 4,33 300 semayang lake 19 50 16,7 25,0 4,46 4,00 4,60 300 kota bangun 18 50 15,7 25,0 4,55 4,00 4,40 300 tenggaro ng 21 50 19,2 25,0 4,33 4,00 5,10 300 jembayan 21 50 17,3 25,0 4,41 4,00 4,92 300 the nitrate levels in the water between batuk village and jembayan village exhibit variability, ranging between 1.29 to 1.86 milligrams per liter. similarly, the nitrite concentration in the water is recorded at 0.0015 milligrams per liter. table 4 displays the analysis outcomes for n as nitrate and n as nitrite. table 4. list of mahakam river n as nitrate and n as nitrite analysis findings location nitrat (as n) mg/ltr quality standarts of nitrat (as n) mg/ltr nitrit (as n) mg/ltr quality standarts of nitrit (as n) mg/ltr batuk 1,29 10,00 0,0015 0,06 muara muntai 1,41 10,00 0,0015 0,06 semayang lake 1,57 10,00 0,0015 0,06 kota bangun 1,46 10,00 0,0015 0,06 tenggarong 1,86 10,00 0,0015 0,06 jembayan 1,64 10,00 0,0015 0,06 proclivity in waste quality at research location, waste proclivity of fecal coliform and total coliform. based on water sample analysis results for fecal coliform and total coliform quality conditions. each case demonstrates that the quality tends to improve as one moves downstream while remaining within the stated quality requirements. tenggarong sub-district and jembayan village have been found to have surpassed the quality standards for fecal coliform, with levels of 3500 mg/ltr and 1600 mg/ltr, respectively. total coliform has been observed solely in tenggarong, surpassing the government's quality standard limit of 5000 mg/ltr with a 5400 mg/ltr concentration. figure 2 illustrates the prevalence of fecal coliform and total coliform waste. 1204 fig.2. waste proclivity of fecal coliform and total coliform proclivity in waste quality of total dissolved solids (tds). total dissolved solids (tds) is a condition that reflects the amount of dissolved solids. the tds concentration data exhibits variability across different locations. there has been an observed increase in the proclivity of total dissolved solids (tds) values towards the downstream section of the river. based on the results of the sample analyses, it was determined that the total dissolved solids (tds) remained within the government's prescribed quality standard, with a maximum limit of 1000 mg/l. tenggarong recorded the highest total dissolved solids (tds) value of 340 mg/l. fig 3. waste of tds (total dissolved solids) quality proclivitys of acidity degree (ph). acidity degree (ph) measures the acidity or alkalinity of a substance or solution. the analysis revealed that the entirety of the research site under investigation exhibited a ph level exceeding the minimum threshold of 6 while remaining significantly below the upper limit of 9 as stipulated by the quality standard. the ph values recorded in tenggarong and semayang lake were 6.21 and 6.75, respectively, with the latter exhibiting the highest. quality proclivitys of biochemical oxygen demand (bod). the biochemical oxygen demand (bod) quantifies the extent of biochemical degradation in water. aerobic microorganisms 0 1000 2000 3000 4000 5000 6000 ba tu k m ua ra m un ta i se m ay an g la ke ko ta b an gu n te ng ga ro ng je m ba ya n q u a li ty o f f e ca l c o li fo rm a n d t o ta l c o li fo rm ( m g /l tr ) location waste proclivity of fecal coliform and total coliform fecal coliform (mg/ltr) quality standarts of fecal coliform (mg/ltr) total coliform (mg/ltr) quality standarts of total coliform (mg/ltr) 0 200 400 600 800 1000 1200 ba tu k m ua ra m un ta i se m ay an g la ke ko ta b an gu n te ng ga ro ng je m ba ya n t o ta l d is so lv e d s o li d s (t d s ) m g /l tr location waste of tds (total dissolved solids) total dissolved solids (tds) (mg/ltr) quality standarts of total dissolved solids (tds) mg/ltr 1205 necessitate oxygen for the process of oxidation, which results in the production of inorganic substances. upon analyzing the data, it is evident that the entirety of the research site remains in a favorable state, as it falls below the established government-mandated maximum quality standard of biochemical oxygen demand (bod) with a recorded value of 3 mg / ltr. the tenggarong area exhibited the highest biochemical oxygen demand (bod) level, measuring 2.81 mg/ltr, while the batuk area demonstrated the lowest bod level, measuring 2.39 mg/ltr. fig 3. waste of ph and bod quality proclivitys of total suspended solid (tss). total suspended solid (tss) in water is characterized by the suspension of solid residue comprising organic and inorganic matter, significantly affecting water's turbidity level and overall quality. the gradient of tss quality from upstream to downstream has exhibited an increase, however not significantly, such that it remains below the established quality benchmark. the findings from the water quality analysis indicate that all research sites remained within the total suspended solids (tss) quality standard, with a maximum value of 50. tenggarong and jembayan exhibited the highest tss values, measuring 19 mg/l. while, batuk exhibits the lowest tss value, measuring at 16 mg/ltr. quality proclivitys of chemical oxygen of demand (cod). chemical oxygen demand (cod) refers to the quantity of oxygen required to oxidize organic substances in water. based on the analyzed data, it has been determined that there is an increasing proclivity in cod values from the upstream to the downstream of the river. batuk exhibited the minimum chemical oxygen demand (cod) with a recorded value of 14.2 mg/ltr, whereas the maximum cod was observed in tenggarong with a value of 19.2. the water sample taken from the study location is deemed satisfactory as it falls well below the maximum quality standard of 25 mg/ltr, as stipulated by the governing authorities. 0,00 2,00 4,00 6,00 8,00 10,00 ba tu k m ua ra … se m ay an g… ko ta b an gu n te ng ga ro ng je m ba ya n q u a li ty s ta n d a rt s o f a ci d it y d e g re e ( p h ) (i n si tu ) m in im u m -m a xi m u m , b io ch e m ic a l o xy g e n … location waste of ph and bod acidity degree (ph) (insitu) quality standarts of acidity degree (ph) (insitu) minimum 1206 fig 4. waste of tss and cod quality proclivity of dissolved oxygen (do). dissolved oxygen (do) refers to the presence of oxygen that is dissolved in a liquid and is sometimes referred to as oxygen demand. one of the crucial factors to consider when evaluating water quality is this variable. the results demonstrated that the purity of the do value decreases as the river moves downstream. the location of batuk exhibited the highest dissolved oxygen (do) value of 4.66 mg/l, whereas the location of tenggarong had the lowest do value of 4.33 mg/l. according to the quality standards for dissolved oxygen (do) (in situ), all locations assessed have exceeded the maximum limit beyond the predetermined threshold of 4. similarly, the state of water sulfate at the study site indicates an elevation in the downstream region of the river, with all research location analyses yielding values exceeding the established maximum threshold of 3 mg/l. tenggarong exhibited the highest sulfate concentration of 5.10 mg/ltr, while batuk displayed the lowest value of 4.03 mg/ltr. fig 5. waste of do and sulphate quality proclivity of nitrate and nitrite. nitrate and nitrite are nitrogenous organic compounds that have the potential to impact water quality. surface water typically contains low 0 10 20 30 40 50 60 t o ta l su sp e n d e d s o li d s (t s s ) a n d c h e m ic a l o xy g e n d e m a n d i (c o d ) location waste of tss and cod total suspended solids (tss) quality standarts of chemical oxygen demandi (cod) total suspended solids (tss) 0,00 1,00 2,00 3,00 4,00 5,00 6,00 ba tu k m ua ra m un ta i se m ay an g la ke ko ta b an gu n te ng ga ro ng je m ba ya n d is so lv e d o xy g e n ( d o ) (i n si tu ) a n d 2 s u lf a t (s o 4 ) location waste of do and sulfat dissolved oxygen (do) (insitu) quality standarts of dissolved oxygen (do) (insitu) quality standarts of 2sulfat (so4 ) 1207 concentrations of nitrates, usually below 3 mg/l, and nitrates are present at concentrations below 50 mg/l. nitrite can be produced through two processes: the oxidation of ammonia to nitrate or the reduction of nitrate to ammonia. elevated levels of nitrites and nitrates in water have been linked to adverse human health effects, including bloody diarrhea, seizures, coma, and potentially fatal outcomes if left untreated. the levels of nitrates in the water between batuk village and jembayan village exhibit fluctuations and variations. all research locations remain in satisfactory condition according to the water quality standard established by the government, which stipulates a maximum value of 10 mg/l. tenggarong location exhibited the highest nitrate concentration of 1.84 mg/l, whereas the lowest concentration of 1.29 mg/l was observed in batuk village. all locations indicate that nitrites' levels remain well below the nitrite quality standard (n) with a maximum threshold of 0.06 mg/l. the observed value for nitrite conditions across all research sites is consistent at 0.0015 mg/l. fig 6. waste of nitrate as n and nitrite as n pollution index. according to kepmen lh no. 115, 2003, the pollution index (ip) calculation results indicate that the water quality of the mahakam river falls under the unpolluted category, with a pollution index value below 1. the ascending order of the pollutant index calculation results obtained from the six locations is as follows: batuk village has a value of 0.599. muara muntai subdistrict has a value of 0.4576. semayang lake has a numerical value of 0.4765. kota bangun has a value of 0.589. tenggarong sub-district has a value of 0.526, and jembayan village is 0.584. table 5 presents the computed values of the mahakam river's ip across six distinct locations. table 5. pollution index values in 5 mahakam river locations no. location pollution index 1 batuk 0.5998 2 muara muntai 0.4576 3 semayang lake 0.4765 4 kota bangun 0.5896 5 tenggarong 0.5260 6 jembayan 0.5839 0,00 2,00 4,00 6,00 8,00 10,00 12,00 ba tu k m ua ra m un ta i se m ay an g la ke ko ta b an gu n te ng ga ro ng je m ba ya n q u a a li ty o f n it ra t a s n a n d n it ri t a s n location waste of nitrat as n and nitrit as n nitrat (as n) quality standarts of nitrat (as n) nitrit (as n) quality standarts of nitrit (as n) 1208 the pollution index in the mahakam river exhibits a fluctuating proclivity from upstream to downstream, with values oscillating between low levels at batuk village, increasing to high levels, subsequently decreasing again at semayang lake, followed by a rise at kota bangun sub-district, and a subsequent decline at tenggarong sub-district. however, at jembayan village, the pollution index experiences a subsequent increase. figure 7 below depicts the pollution index proclivity in the mahakam river. fig 7. pollution index of several areas in the makaham river batuk village, with a pollution index of 0.599, kota bangun, with 0.589, and jembayan, with 0.583, are the areas with a relatively high pollution index. while the other three regions have low pollution index values, they are still below the threshold. the pollution index in batuk village is relatively elevated due to the oxygen quality demand parameter being 2.39, which falls below the minimum value of 3.00 as per environmental quality standards. additionally, the quality of dissolved oxygen (do) elements is 4.66, surpassing the minimum environmental quality standard of 4.00. phosphate as p is also relatively high, exceeding the environmental quality standard by 0.14 times, which is 0.20. the need for oxygen, measured by dissolved oxygen (do), and the phosphorus (p) concentration are high. based on the existing iup (mining business permit) map, batuk village has no production, and there are few plantation business permits (figures 8 and 9), so this parameter is attributable to the presence of melintang lake water with low oxygen levels. 0,0000 0,1000 0,2000 0,3000 0,4000 0,5000 0,6000 0,7000 batuk muara muntai semayang lake kota bangun tenggarong jembayan p o ll u ta n i n d e x v a lu e pollutan index mahakam river 1209 source: dirjend minerba., 2023 fig 8. map of mining business permits in kutai kartanegara district source: disbun., 2020 fig 9. map of plantation business permits in kutai kartanegara district conclusion the research location with the highest pollution level is in tenggarong city, with a fecal coliform quality value of 1600 mg/ltr, which exceeds the environmental quality standard set by the government, 1000 mg/ltr. in addition, the total coliform value is 5400 mg/ltr; this value also exceeds the environmental quality standard of 5000 mg/ltr. in general, the proclivity of waste that can affect the pollution index value at all locations is biological oxygen demand and dissolved oxygen. meanwhile, fecal coliform and total 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(2009). daerah aliran sungai mahakam. online https//staff. blog. ui. ac. id/tarsoen, (2009), 11. social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 1 effect of application of e-system compliance with individual taxpayers listed in tax service office pratama gianyar volume 1 nomor 1 march 2020 page 1 8 i putu jana praweswara, ni made suindari, i.d.a.m manik sastri, gde deny larasdiputra faculty of economics and business, warmadewa university, indonesia. corresponding author: gde deny larasdiputra, faculty of economics and business, warmadewa university, indonesia. e-mail: denylarasdiputra@gmail.com article history: received: 2020-02-27 revised: 2020-03-10 accepted: 2020-03-28 abstract: e-system aims to facilitate taxpayers in carrying out tax obligations, so it is expected that taxpayer compliance will increase and state revenue will also increase. the purpose of this study was conducted to examine the level of compliance of individual taxpayers registered at the gianyar primary service office by using e-system at the level of compliance. this research was conducted in the working area of the gianyar pratama tax office. sampling using slovin formula and a total sample of 100 respondents. the type of data used is primary data using the questionnaire survey method. data analysis techniques using multiple linear regression. the results of the e-filling variable have a positive effect on the compliance of individual taxpayers, and the e-billing variable has a positive influence on the compliance of individual taxpayers, the e-registration variable does not affect the compliance of individual taxpayers. the e-spt variable does not affect individual taxpayer compliance. keyword: personal taxpayer compliance, e-filing, e-billing, e-registration and e-spt cite this as praweswara, i.p.j, suindari, n.m, sastri, i.d.a.m.m, larasdiputra, g.d, (2020). effect of application of e-system compliance with individual tax payers listed in tax service office pratama gianyar. international journal of environmental, sustainability, and social science, 1(1), 1-8. https://doi.org/10.38142/ijesss.v1i1.61 introduction taxes have a very important role in the life of the state, particularly in the development of a source of income for state tax to cover all expenses, including development expenses. a tax collection system in indonesia is the self assessment system, which means the taxpayer is given the trust to take into account, depositing, and self-reported on the tax liability of the state. taxpayers are given the authority to decide on the amount of tax payable, account for taxes that have been cut by another party, deposit and report tax officers while on duty just to watch him. awareness of the taxpayer to tax obligations is necessary for the system to succeed. in fact, tax revenue of rp 1315.91 trillion (92.41% of the budget 2018), (source:www.kemenkeu.go.id). tax revenue to reach rp 920.2 trillion by the end of august 2019. this figure includes 51.5% against a target in the state budget (apbn) in 2019 amounted to rp 1786.4 trillion. when examining two rearward-year tax revenue growth from january to august 2019 was observed to slow down. in the same period in 2017 and 2018, respectively, down 52.9% and 56.1% of the state budget at the time. the government always tries to increase revenue from taxes through a variety of ways. directorate general of taxation has done tax administration reform. the tax administration reform was started in 2002. the program aims to support the implementation of good governance, namely the application of the tax administration system that is transparent and accountable. the directorate general of taxation (dgt) continuously strives to innovate in the field of renewal of the tax system as a form of development of the tax system to improve the quality of services so that revenues from the tax sector will also increase. at the beginning of 2005 as a first step to realize the modernization of the tax system in indonesia issued the e-system of taxation. their e-system is expected that taxpayer may be easier in the process of reporting and payments. e-system, which was launched in the form of e-registration, e-spt and e-fin, e-filing, e-billing, e-invoicing, e-forms, and e-reports. in this study only examined three of e-system issued by the directorate general of taxation, namely e-filing, e-billing, e-registration and e-spt. compliance is an act of obedient and aware of the payment order and the reporting period and the annual tax obligation of the taxpayer in the form of a set of people and/or capital as a business in accordance with applicable tax regulations. the self-assessment system supports taxpayer compliance in indonesia. taxpayer compliance is very important because the taxpayer non-compliance is a major problem http://www.kemenkeu.go.id/ social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 2 facing a country that is a source of budget based on taxes. this can be disastrous for the country and one of indonesia. then the taxpayer compliance will continue to be enhanced with a variety of service and convenience offered by the directorate general of taxation. these tax issues in indonesian society. sometimes they are reluctant to pay taxes so that many of them end up being chased by tax collectors or trouble with the law for not paying taxes on time. an incorrect understanding will this tax payment that may be tax issues in indonesia. when people already know what the functions and usability of tax, tax for what they are used, must have the awareness to pay taxes on time will increase. but apparently, this taxation problem not only in the community or the people of indonesia. technology acceptance model (tam) davis (1989) developed a model to explain the acceptance of the technology to be used by users of technology called the technology acceptance model (tam). in this model, davis uses theory of reasoned action (tra) by ajzen and fishbein (1980) as the grand theory in formulating tam but did not adopt all of the components tra theory. the main objective is to establish a basis tam search influence of external factors on beliefs, attitudes and goals of computer users. tam is the result of further development of the theory of reasoned action (tra), which was first developed by fishbein and ajzen (1980) which explains that the reactions and perceptions of users of an information system or technology, will determine the attitude and behaviour of the user. tam is intended for the use of technology, the behaviour on tam intended as using e-system behaviour. therefore, tam also many described more specifically on the use of technology as follows: figure 1: specifications model technology acceptance model (tam) the first technology that has not been modified to use five main constructs. these five main constructs are as follows: a. perceived usefulness b. perceived ease of use c. attitudes toward the behaviour or attitude of using technology d. behavioural intention to use technology e. behaviour or the use of the actual technology. in the process, many researchers are trying to develop a model of tam by adding some variables that explain further or be the cause of the perceived usefulness and perceived ease of use jogiyanto (2008: 111). number theory there is a lot of meaning or definition of the tax, but the essence is the sense and purpose of the same tax. according to law no. 16 of 2009 concerning change all four of act no. 6 of 1983 on general provisions and procedures pepajakan in article 1 paragraph 1 reads taxes is a mandatory contribution to the stateowned by individuals or entities that are forcing under the act, by not getting the rewards directly and used for the state for the greatest prosperity of the people. according to prof. dr rochmat soemitro, sh, taxes are the contributions of the people to the state treasury by law (enforceable) does not receive the services of reciprocity (contra) directly demonstrated, and which used to govern (mardiasmo, 2018: 3). social learning social learning theory is an extension of the traditional behavioural learning theory (behavioristic). social learning theory was developed by albert bandura (1986). this theory received a majority of the principles of behavioural learning theory but gave more emphasis on the effect of the behavioural cues, and the internal mental processes. so in social learning theory, we will use an external reinforcement explanation and internal cognitive explanation to understand how we learn from others. social learning theory perceived usefulness ease of use perceived attitudes toward using technology interests behavior using technology indeed technology usage social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 3 emphasizes that the environment exposed to someone not random, the environment was often chosen and transformed by man through his behaviour. according to bandura, as cited by (kardi, s., 1997:14) that "most people learn through observation selectively and remember the behaviour of others". the essence of social learning theory is modelling (modelling), and this model is one of the most important steps in integrated learning. there are two types of learning through observation (observational learning). first, learning through observation can occur through the conditions experienced by others or vicarious conditioning. second, learning through observation mimic the behaviour of a model although it does get a model of strengthening or weakening when the observer is watching a model that demonstrates something to be learned by the observer and expect praise or reinforcement if thoroughly mastered what it learned. models should not be performed by someone directly, but we can also use a person's character or visualization imitation as a model (nur, m. 1998a:4). tax service (pramana, 2017) in the current era of globalization of science and technology is growing so fast, one of which is the development of the internet social media. social media is a medium that allows its users to socialize, interact, and to share information and build relationships. internet is one form of social media and efficient and very affordable, thus providing a considerable influence on the many different ways of humans experiencing a variety of convenience with the growing internet. a. concept development research and hypothesis the research is based on primary theory is the technology acceptance model (tam) and social learning theory and supported by previous research. through the main theories and previous research, it can be the concept of research and hypotheses as follows: fig 2. concept research  the use of e-filing positively against taxpayer compliance, e-filing is a way of reporting tax returns done electronically or online via the website of the directorate general of taxation (dgt online) or through other official channels of the e-filling set by the government. when compared with the manual tax filing, e-filing of tax offers many benefits, namely, tax reports online from anywhere and at any time, saving time, no longer need to spend time to come and stand in line at the tax office, reporting evidence tax services officered more safely and efficiently tracked, without the worry of missing or tucked. according to article 28, section 11 of act of 2007 on the general rules of taxation, books, records, and documents that became the basis of the books or records and other documents including the data processing of accounting is managed electronically or in programs, online applications must be kept for 10 ( ten) years in indonesia, namely in the activity or residence individual taxpayer, or at the seat of the taxpayer. from previous research conducted (dewi and supadmi 2019), stating that the e-filling positive effect on tax compliance. the same study conducted by ersania and lely (2018), e-filling generates a significant positive effect on tax compliance.  the use of e-billing positively against taxpayer compliance, e-filling (x1) e-billing (x2) e-registration (x3) tax payer compliance e-spt (x4) social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 4 according to the directorate general of taxation (dgt) is a method of tax payment electronically using billing codes. a new way of tax payment was officially implemented on january 1, 2016. consequently, the entire tax payment channels, either through atm or bank perception, mandatory use of the e-billing mechanism. the billing system is a system that issued the billing code for payment or deposit receipts electronically countries. e-billing system will guide the user to fill out the tax payment (ssp) electronic correctly and adequately in accordance with the wish to completed transactions. meanwhile, billing code is a unique code row obtained from e-billing and used as tax payment code. so, simply put, research conducted ersania and lely (2018), stating that the e-billing positive effect on tax compliance. another study that is of rahmadani (2018) also stated e-billing significance positive effect on tax compliance.  the use of e-registration influential taxpayer compliance gains, e-registration or tax payer registration system online application system is part of the taxation information system within the directorate general of taxes, ministry of finance with the hardware-based and software are connected by a data communications device that is used to manage the registration process taxpayers. the system is divided into two parts, namely a system used by the taxpayer, to serve as online registration and taxpayer system used by the tax officer who serves to process the registration of taxpayers. research conducted by dewi and supadmi (2019), which produces a rich e-registration significant positive effect on tax compliance. in another study, ersania and lely (2018) states that the e-registration variable positive effect on tax compliance, in this case, means the application of e-registration system impact on improving tax compliance.  the use of e-spt positive effect against taxpayer compliance. the e-spt or so-called electronic spt is the application made by the directorate general of taxes, ministry of finance to be used by the taxpayer to ease in the spt. the advantages of e-spt are, spt submission can be made quickly and safely, because the attachment in the form of media cd/diskette, taxation data well organized, the system of e-spt organize data corporate taxation systematically and adequately, counting is done quickly and precisely because the use of computer systems, ease of making tax returns, the data presented wp is always full, because the numbering form with the use of computer systems, and to avoid wasteful use of paper. from the research that has been done by rahmadani (2018), said that the implementation of e-spt positive effect on tax compliance. that means that with the implementation of e-spt will have an impact on improving tax compliance. further testing using test equipment that has been prepared that is multiple linear regression analysis. this study will then be concluded whether the hypothesis has been established in accordance with the results obtained and whether it is consistent with previous research. maybe if you could say this is one of the factors why people are often reluctant to pay taxes because the authorities sometimes misuse taxes they pay. they accidentally pocketed own taxes already paid. thus, the tax is supposed to the welfare of the people is just as extra money for those who want to earn huge profits. of course, it could not be allowed because it could become increasingly impoverished country if all the rulers want to use tax money for their interests. from these studies, we can see with their e-system, understanding and awareness of the taxpayer are several factors that affect significant towards compliance in carrying out tax obligations. based on the above, we can see the phenomenon in which a decline in the level of tax compliance and the results of some previous researchers that show the results inconsistent, therefore researchers interested in studying the effect of the use of e-system on tax compliance are performed at the tax office primary gianyar. method the population is a generalization region consisting of the objects/subjects that have certain qualities and characteristics defined by the researchers to learn and then drawn conclusions. the population is not just the number that exists on the object/subject being studied, but it covers all the characteristics/properties owned by the subject or the object (sugiyono 2016: 80). the population in this study is the individual taxpayer listed on tax services office gianyar. social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 5 figure 3. work area primary tax services office gianyar the sample is part of the number and characteristics possessed by the population. the sampling technique in this research is using incidental sampling. sampling is incidental sampling technique based on the chance that anyone who accidentally/incidentally met with investigators can be used as a sample if the person who happened to meet suitable for use as a data source (sugiyono 2016: 81). the samples can be done by using the formula slovin as follows: information : n = number of samples n = population size e = limit error calculation of the sample in this study are as follows: n = = 99.94 the results of the sample calculation will be rounded up to 100 pieces sample. methods of data collection in this study conducted by distributing questionnaires to sample concerned. the questionnaire method is a data collection technique that is done by giving a set of questions or written statements to respondents for answering sugiyono (2016: 137). the questionnaire in this study a question or statement besifat closed. a questionnaire distributed in the form of a list of questions in accordance with the problems to be studied. the questionnaires contained in the charging instructions that will allow respondents to answer questions. result and discussion this research aims to investigate the influence of e-system of taxation on individual compliance taxpayers registered in the tax services office gianyar. the population has taken that all individual taxpayers registered in the tax services office gianyar number of 168 458 people with a total of 100 samples taken samples of formula slovin. techniques of sampling using incidental sampling. distributing questionnaires conducted with vulnerable period 22 december 2019 until january 22, 2020, by distributing questionnaires randomly pdam office gianyar, gianyar tax services office and surrounding communities bitera sengguan environment. based on the results of the analysis that has been done, obtained the following results: the influence of the use of e-filling of the taxpayer compliance tax services office registered in gianyar. based on t-test has been obtained efiling a significance level of 0.014 <0.05, test results first hypothesis (h1), which states that the e-filling positive effect on tax compliance is acceptable. it can be concluded that with the implementation of e-filing taxpayer compliance listed on tax services, office gianyar will increase. e-filling is a way of reporting tax returns done electronically or online via the website of the directorate general of taxation (dgt online) or through other official channels of an e-filling set by the government. when compared with the manual tax filing, e-filing of tax offers many benefits, namely, tax reports online from anywhere and at any time, saving time, no longer need to spend time to come and stand in line at the tax office, reporting evidence tax services officered more safely and efficiently tracked, without the worry of missing or tucked. according to article 28, section 11 of act of 2007 on the general rules of taxation, books, records, and documents that became the basis of the books or records and other documents including the data processing of accounting is managed electronically or in programs, online applications must be kept for 10 (ten) years in indonesia, namely in the activity or residence individual taxpayer, or at the seat of the taxpayer. in line with previous studies conducted dewi and supadmi (2019), stating that e-filing social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 6 is a significant positive effect on tax compliance. the same study conducted by ersania and lely (2018), efilling generates a significant positive effect on tax compliance. the influence of the use of e-billing to the individual taxpayer compliance listed on tax services office gianyar. based on t-test has been obtained e-billing significance level of 0.027<0.05, test results first hypothesis (h1), which states that the e-billing positive effect on tax compliance is acceptable. it can be concluded that with the implementation of e-billing, registered taxpayer compliance in gianyar tax services office will increase. according to the directorate general of taxation (dgt) is a method of tax payment electronically using billing codes. a new way of tax payment was officially implemented on january 1, 2016. consequently, the entire tax payment channels, either through atm or bank perception, mandatory use of the e-billing mechanism. the billing system is a system that issued the billing code for payment or deposit receipts electronically countries. e-billing system will guide the user to fill out the tax payment (ssp) electronic correctly and adequately in accordance with the wish to completed transactions. meanwhile, billing code is a unique code row obtained from e-billing and used as tax payment code. so, simply put, supported by previous studies conducted ersania and lely (2018), stating that the e-billing positive effect on tax compliance. another study that is of rahmadani (2018) also stated e-billing significance positive effect on tax compliance. in this study indicate that the e-billing has a positive influence on the compliance of individual taxpayers. the influence of the use of e-registration of the individual taxpayer compliance listed on tax services office gianyar. based on t-test has been obtained e-registration significance level of 0.125<0.05, test results first hypothesis (h3), which states that the e-registration positive effect on tax compliance rejected. it can be concluded that with the implementation of e-registration does not guarantee improved taxpayer compliance listed on tax services office gianyar. e-registration or tax payer registration system online application system is part of the taxation information system within the directorate general of taxes, ministry of finance with the hardware-based and software are connected by a data communications device that is used to manage the registration process taxpayers. the system is divided into two parts, namely a system used by the taxpayer, to serve as online registration and taxpayer system used by the tax officer who serves to process the registration of taxpayers. in contrast to research conducted by dewi and supadmi (2019), which produces a rich e-registration significant positive effect on tax compliance. in another study, ersania and lely (2018) states that the eregistration variable significant positive effect on tax compliance. in this study suggest that the eregistration no effect on tax compliance. the influence of the use of e-spt to the individual taxpayer compliance listed on tax services office gianyar. based on t-test has been obtained e-spt significance level of 0.385<0.05, test results first hypothesis (h4) stating e-spt positive effect on tax compliance rejected. it can be concluded that the introduction of e-spt does not guarantee improved taxpayer compliance listed on tax services office gianyar. the e-spt or so-called electronic spt is the application made by the directorate general of taxes, ministry of finance to be used by the taxpayer to ease in the spt. the advantages of e-spt are, spt submission can be made quickly and safely, because the attachment in the form of media cd/diskette, taxation data well organized, the system of e-spt organize data corporate taxation systematically and adequately, counting is done quickly and precisely because the use of computer systems, ease of making tax returns, the data presented taxpayers always full, because the numbering form with the use of computer systems, and to avoid wasteful use of paper. in contrast to research that has been conducted by rahmadani (2018), said that the implementation of e-spt significant positive effect on tax compliance. in this study, espt no effect on tax compliance. conclusion based on the results of data analysis and discussion that has been done before, concerning the influence of e-system to compliance of individual taxpayers registered in the tax services office gianyar. can be summed up as follows: implementation of e-filling significant positive effect on compliance of individual taxpayers with a regression coefficient of 0.283 and t value of 2.507 with 0.014 significance of less than 0.05. it can be concluded that with the implementation of e-filing will increase compliance with an individual taxpayer. implementation of e-billing significant positive effect on compliance of individual taxpayers with a regression coefficient of 0.256 and t value of 2.5250 with 0.027 significance of less than 0.05. it can be concluded that with the implementation of e-billing will have an impact on improving individual taxpayer compliance. implementation of e-registration does not affect the compliance of individual taxpayers with a regression coefficient of -0.212 and t value of -1.546 with a significance of 0.125 is more than 0.05. it can be concluded that with the implementation of e-registration no effect on increasing individual taxpayer compliance. implementation of e-spt does not affect the compliance of individual taxpayers with a regression coefficient of 0.121 and t value of 0.873 with 0.385 significance higher than 0.05. it can be concluded that with the implementation of e-spt had no impact on improving compliance with an individual taxpayer. social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 7 tax reports online is a way of delivering tax return or notice of extension of the annual tax return which is done online and real-time via e-filing website dgt taxes or applications available online for asp (application service provider) or application service provider taxes. indonesian tax filing easier since their breakthrough report online tax this way. although the methods that use technology to provide many benefits to the wearer, there are still many taxpayers to report tax returns manually by visiting the tax office (kpp). tax reports online mission is to facilitate taxpayers in completing their tax and help boost state tax revenue. therefore, there are many benefits of online tax report, are as follows: a. quick & easy tax reports online can cut your valuable time just to pay taxes. you can immediately fill the return form on the internet and send it right away. once the tax return is sent, then you will immediately receive a receipt. if you feel confused when filling out the form, you will be given clear instructions there. this will reduce errors that can occur if you do it manually. b. accurate & safe in each filling tax return form will be validated to ensure the accuracy of data entered. you do not have to worry if there is a mistake while charging for the online system is accurate. spt data that you submit online will be up directly without intermediaries. this can ensure that the confidentiality of the data will remain secure. c. cheap & friendly environment spt through online reporting means you only have to pay the cost of internet access without the cost of transportation to the lto. not only that, by making tax reports online, you also have to contribute to and support the activities go green by not using paper to print the data spt. d. when will do in mana pun pun doing online tax report is not bound by time as when you do it manually in kpp. only to capitalize or laptop computer and the internet, you can do tax reports online wherever and whenever you want. e. more precise tax reports the online program is the default automatically to perform the calculations, so you no longer need to perform the calculation, except for certain things that are not yet available. besides, e-spt is designed to enable the taxpayer to pay taxes, of course, there are shortcomings and problems remain because no human creation is perfect in this world. alternatively, as complex as sophisticated as anything human-made, there are still shortcomings. surely in it, there are loopholes which may not be detected by the manufacturer but was known then by others. shortage which caused a bit of problem that occurred on the e-spt mostly found after e-spt used. a. internet is very susceptible to the virus, resulting in the loss of all data. b. inefficient, because although the taxpayer has obtained a license to use the electronic media as a means for the spt, spt the mother should be reported in its original form. c. the use of computers and the internet is still accessible among many people, especially in areas (other than in a big city in indonesia), so it needs time to socialize it. references agustiningsih, wulandari, (2016), effect of implementation of e-filing, tax understanding and awareness level taxpayers against the taxpayer compliance tax services office in yogyakarta, journal nominal / volume v number. yogyakarta state university. arifin, samsul bahri and shafi'i, indra, (2019), application of e-filing, e-billing and tax investigation against individual taxpayer compliance tax services office in medan polonia. journal of accounting and business: journal akuntans study program, the university hopes medan. azmi, a, c and bee, n, g., (2010), 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management of the notice. sugiyono, (2016), quantitative research methods, qualitative and r & d, bandung, alfabeta. sugiyono, (2017), business research methods, bandung, alfabeta. the treasury department (2018), budget 2018, www.kemenkeu.go.id, october 31, 2019. social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 9 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 44 formation character based on philosophy of sapta bayu: spirit sri kesari warmadewa volume: 2 number: 1 page: 44-50 putu yudha asteria putri university of warmadewa, bali, indonesia corresponding author: putu yudha asteria putri email: ydhasteria.putri@gmail.com article history: received: 2021-02-13 revised: 2021-03-01 accepted: 2021-03-15 abstract: this paper explains the philosophy of the meaning of sapta bayu spirit sri kesari warmadewa which is an abstract form of value points from raja sri kesari warmadewa. this research uses a qualitative approach, with an interpretive approach and a critical paradigm. in this paper, the assumptions of interpretive philosophy are used as a paradigm that has characteristics for understanding and explaining the social world. sapta bayu value points, namely (1) god almighty; (2) developing asta brata's spirit of leadership; (3) serving almamater, society, nation and state; (4) excellence in work; (5) upholding honesty and self integrity in thinking, saying, and acting; (6) maintaining and respecting diversity to strengthen unity, and (7) environmentally friendly, based on the tri hita karana instilled in warmadewa university academicians who in this paper specialize in accounting students who are deemed necessary to instill local cultural values. policies to be applied later in professional accountant practice. keywords: interpretive, accounting education, sapta bayu cite this as: putri, p.y.a (2021). formation character based on philosophy of sapta bayu: spirit sri kesari warmadewa. international journal of environmental, sustainability, and social science, 2(1), 44-50. https://doi.org/10.38142/ijesss.v1i3.55 introduction higher education is one of the formal education institutions which aims to provide knowledge to develop the abilities / fields chosen by students so that they can become provisions when they are in the world of work. students are expected not only to gain knowledge and practice, but also to acquire soft skills, one of which is honesty in facing competition in the world of work. before the growth of honesty in each student, it is very necessary to uphold an integrity in each individual in an integrity in the institution. integration comes from the english "integration" which means perfection or the whole. integrity has also been defined by emphasizing moral consistency, personal wholeness, or honesty (in academic terms for example) (jacobs, 2004). honesty seems to be an inseparable part of the discussion about integrity. in the literature on organizations and human resources, integrity is most often associated with individual honesty (yukl & fleet, 1992). integrity is also placed as the core of the ethics of virtue initiated (solomon, 1992) by mentioning integrity is not only about individual and collective autonomy, but also loyalty, harmony, cooperation, and trustworthiness. the description of someone with integrity is to describe the person's behaviour (atmadja & saputra, 2018). behavior with integrity includes being honest, consistent between words and actions, complying with rules and organizational ethics, upholding commitments and principles that are believed to be true, being responsible for actions, decisions and risks that accompany them, individual qualities to get respect from people another, consistent adherence to moral principles prevailing in society and wisdom in distinguishing right from wrong and encouraging others to do the same (saputra, 2019). however, the phenomenon that is often seen today is that most students think that higher education is only a facility that must be undertaken in order to be accepted for work with a measure of study success, namely a high grade point average (gpa). this happens because of the lack of a sense of integrity that is embedded in these students (saputra et al., 2017). it is not surprising if this lack of integrity allows students to do everything they can to get what they want because it is result-oriented, not process-oriented, it is only natural that students do everything they can to get good results, one of which is by committing academic fraud). education should be a method for developing skills, habits and attitudes that are expected to make a person better. a process of changing the attitudes and behavior of a person or group of people in an effort to mature humans through teaching and training efforts, the process, methods, and making of education are things that should be reflected in education, especially universities. academic fraud (academic dishonesty) is various forms of behavior that bring benefits to students dishonestly including cheating, plagiarism, stealing, and faking something related to academics. and making educating is something that should be reflected in education, especially tertiary institutions. academic fraud (academic dishonesty) is various forms of behavior that bring benefits to students dishonestly including cheating, plagiarism, stealing, and faking something related to academics. and making educating is something that should be reflected in education, especially tertiary institutions. academic fraud (academic dishonesty) is various forms of behavior that bring benefits to students dishonestly including mailto:ydhasteria.putri@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 45 cheating, plagiarism, stealing, and faking something related to academic (hendrick, 2004). all ways of academic cheating that often occur can be avoided by growing integrity in each student. fraud committed by students is also influenced by the integrity of the students themselves. the work environment today requires someone to act professionally and behave ethically. this ethical behavior involves choosing the right, appropriate and fair action or decision. for the accountant profession, they must always act in order to provide services to the public and show their commitment as a professional accountant in every job. the accounting profession must have good professional morals and ethics to gain trust from the public and honesty is very important because it can show the characteristics of an accountant who can be trusted by the public (devi et al., 2019). moreover, accounting students are the next generation of public accountants who will replace their profession in the future. therefore, knowledge of the ethical behavior of accountants is very necessary as a provision when they work as public accountants to form perceptions and influence student personalities to behave well, but this can be achieved if the learning process can run in accordance with the rules, regulations, and norms that apply in the academic environment... therefore, before accounting students become accountants, they must be given education about moral and ethical values because this accounting study program is seen as one of the potential solutions to overcome the professional ethics crisis. warmadewa university (unwar), was founded on july 17, 1984. this name was given by the governor of bali, namely the late. prof. dr. ida bagus mantra, as a form of appreciation for the king of bali before the majapahit era of the warmadewa dynasty. currently, warmadewa university is one of the largest private universities in bali with so many enthusiasts from both inside and outside the island of bali. unwar which has a motto: "guna widya sewaka nagara" has 14 undergraduate study programs (s1) and 3 postgraduate programs (s2), namely: master of management, master of law science, and master of linguistics which already have an operational permit, even a few weeks ago it was inaugurated. the new study program is the doctor of law science program. one of the departments that exist in the community at this college is the department of accounting which annually has quite a lot of enthusiasts, this may be due to public knowledge of the complete facilities, the collaboration of the accounting study program with several other agencies and the iai (indonesian accountants association). ) through the implementation of the basic accounting certification exam (uskad), offering courses that are in accordance with the field of science and even the unwar accounting study program has four additional laboratories, namely the taxation laboratory, tax brevet, computer accounting and auditing to strengthen knowledge of accounting practices for students are some of the values plus that can attract many prospective students. of all the assets owned by unwar, one of the efforts to produce scholars who are based on integrity is the birth of "sapta bayu" points which are an abstraction of the leadership wisdom values of sri ksari warmadewa in bali. this can be proven from several existing cultural heritages in the form of inscriptions, namely the blanjong inscription, the malet gede inscription, and the panempahan inscription in 835 saka (913 ad) (goris, 1948) and (kartodirjo, 1975). adhipatih sri ksari warmadewa as the forerunner of the warmadewa dynasty has shown leadership skills marked by a sign of victory (jaya cihna) over his enemies, the ability to master foreign languages and respect for diversity. sri ksari warmadewa values leadership that is religious, respects diversity, is wise, innovative, creative, loves the environment, and is independent and makes the people prosperous. to perpetuate and honor the greatness of his services, then immortalized as the name of the higher education institution in bali, namely warmadewa university (raka, 2009). the ability of sri ksari warmadewa in running the government, is formulated in the values of excellence called sapta bayu, as a spirit that is used as a guide for the academics of warmadewa university. method the research approach according to (creswell, 2013) described as plans and procedures of a study relating to: selection of philosophical assumptions, various procedures for the study (research design) then the research method (research method) that is in accordance with the research question and objectives. this article is a qualitative research by relying on the interpretive paradigm as one of the 4 (four) research paradigms used (burrell & morgan, 1979) divided into: 1) positive paradigm (functionalist), 2) interpretive paradigm, 3) humanist radical paradigm, and 4) structuralist radical paradigm. as for (mulawarman, 2010) states that the division of the research paradigm by (chua, nd) it is more appropriate to describe the paradigm in accounting research. the division of the paradigm is 1) positive paradigm, 2) interpretive paradigm, and 3) critical paradigm. the assumption of interpretive philosophy is used as a paradigm that has characteristics to understand and explain the social world that cannot be separated from the personal perspective that is directly involved in a social process. in this article the author is an accounting lecturer at warmadewa university and is currently directly involved in the teaching process of accounting courses (burrell & morgan, 1979). the individual experiences obtained are then used as information regarding individual information in researching. what is researched here is focused on the integrity of accounting students as reflected in sapta bayu, which is an abstraction of the leadership wisdom values of sri ksari warmadewa in bali. the elements of the spirit sapta bayu, namely (1) god almighty; (2) developing asta brata's leadership spirit; (3) serving the almamater, society, nation and state; (4) excellence in work; (5) upholding honesty and self integrity in thinking, saying, and acting; (6) maintain and respect diversity to strengthen unity, and (7) environmental friendly. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 46 results and discussion the result and discussion of this research are: 1. candidate accountant enlightenment awareness reflecting on sapta bayu: the purpose of studying in a university is to increase knowledge, skills, techniques, attitude, and experience. for this reason, all these aspects need to be given a balanced portion by the campus, especially the lecturers who are in direct contact with the teaching and learning process with students. equipping students with only knowledge, skills and techniques, without paying attention to the attitudes and character of students, means letting students get lost in life. but besides that, pressure, opportunity, and rationalization are the things that influence various frauds (w. steve albrecht, 2012). this does not rule out that there are things that can influence academic cheating behavior in academic cheating. the demand for good grades and environmental influences can be pressure in itself for a student to commit academic cheating. less strict supervision in examinations and sanctions for minor cheating violations can be an opportunity for students to commit academic fraud. the phenomenon that develops that cheating is a natural thing among students can also be a rationalization for students not to be afraid of academic cheating. pressure, opportunity, and rationalization are known. academic fraud is one of the things that is closely related to the existence of integrity in each individual, including students. 2. the description of the value of sapta bayu: god almighty: in the first explanation of the sapta bayu values, the academic community of warmadewa university upholds the value of the one and only godhead, as a religious person. in this connection each of the warmadewa university academics adheres to a religion and / or belief based on their respective beliefs according to the first precepts of the state philosophy of pancasila. in the world of accounting education, instilling a divine dimension in the learning process is one of the efforts that can be made to hone students' spiritual intelligence and build a character of student integrity. this intelligence is important to be internalized in students, especially students of accounting education so that students are also aware of their nature as humans who are not only given the brain to think, but on the other hand, humans are also given a fitrah in the form of a heart / heart which must also be maximized to feel. with the students' awareness of the dimension of god, it is hoped that students will understand that everything that is done is a god who is always watching and seeing everything he does. this awareness is expected to be generated from efforts to cultivate students' spiritual intelligence so that students always apply these characters to the world of work after graduating from college. being aware of the existence of god who is always watching every human behavior is expected to be the basis for acting, behaving and behaving. so, with this awareness it can minimize any violation of values. 3. developing the spirit of leadership asta brata: asta brata's leadership are eight leadership traits that every academic civitas warmadewa university must have. eight leadership traits as the personification of universal divine characteristics, include: (1) rainy nature, protection for environmental fertility, protection from harm, and welfare (dewa indra); (2) has the nature of wind, provides coolness, a sense of security, comfort, away from strife, hostility (dewa bayu); (3) having a fair nature, observing the rules, giving awards for achievers and sanctions for those who are guilty (dewa yama); (4) has the nature of the sun, gives a source of life, is disciplined, and consistent (dewa surya); (5) has the nature of fire, is able to master science and spirituality, is virtuous, provides motivation, and able to solve problems (dewa agni); (6) has the nature of the ocean, has broad insight, is able to maintain balance in the dynamics of life, be vigilant, and protect and protect (dewa baruna); (7) has the nature of the moon, gives light in the dark, is gentle, kind, smiles, and gives a calm atmosphere (lord candra); (8) having a prosperous nature, giving welfare, implementing good governance, giving attention to the poor, humble, and helpful (dewa kuwera). and provide a calm atmosphere (dewa candra); (8) having a prosperous nature, giving welfare, implementing good governance, giving attention to the poor, humble, and helpful (dewa kuwera). and provide a calm atmosphere (dewa candra); (8) having a prosperous nature, giving welfare, implementing good governance, giving attention to the poor, humble, and helpful (dewa kuwera). when viewed from the characteristics of the accounting science environment, leadership should not be new and foreign to accountants (fogarty & al-kazemi, 2011) in his article mentions the need for leadership in accounting as a new face in the old profession. they see that the accounting profession needs to continuously inspect leadership abilities if it is to advance in professional practice and gain respect in the eyes of the public. the most surprising thing about their study is the finding that external individuals (non-accountants) get a sizable leadership role in the accounting profession. in line with the emphasis on the problem of leadership relations, they also emphasize that leadership plays a big role in dealing with various cases and scandals. they think that the accounting profession, like other professions, is highly dependent on the role of leadership. good leaders will certainly be able to direct their organizational practices to ethical practices. does the faculty / campus assume that students need to be equipped with leadership skills or not? if the assumption is that students (accounting) do not need to be equipped with leadership skills, then according to warren g. dennis, as quoted from (burney & matherly, 2008) this premise is a dangerous one as he puts it as follows: “the most dangerous leadership myth is that leaders are born — that there is a genetic factor to leadership. this myth asserts that people simply either have certain charismatic qualities or not. that's nonsense; in fact, the opposite is true. leaders are made rather than born. " international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 47 although there have been calls from academics and practitioners on the importance of various leadership topics, in many cases these topics are not specifically included in certain accounting courses. so then the question arises, what have academics and accounting educators done to help students develop these leadership skills? not much accounting literature has attempted to elucidate this problem. in addition, ethical leadership is also an important requirement for the continuity of the accounting profession. 4. serving the almamater, society, nation and state: the academic community of warmadewa university upholds the value of dedication to the alma mater, society, nation and state. serving the alma mater, namely serving warmadewa university, faculties, study programs as a place to guide knowledge. to society, namely, to devote oneself to the fields of science, technology and art in accordance with their respective fields for welfare. to the nation and the state, namely, to devote oneself to the fields of science, technology and art in accordance with their respective fields for the advancement of the nation and the state, love for the country.in this case, it is closely related to the professionalism that is tried to be formed when students become part of the unwar accounting department students. there are so many choices of professions which in the future will be one of the outputs of the students' efforts in carrying out their studies. professionalism used is a concept to measure how professionals perceive their profession which is reflected in their attitudes and behavior. with the assumption that attitudes and behavior have a reciprocal relationship. professionalism behavior is a reflection of professionalism, and vice versa, a professional attitude is reflected in professional behavior. a professional attitude is reflected in the implementation of quality which is a characteristic or mark of a profession or a professional. in a general sense, a person is said to be a professional if he meets three criteria, namely having the expertise to carry out duties in accordance with his / her field, carrying out a task or profession by setting standard standards in the relevant professional field, and carrying out his professional duties in accordance with established professional ethics. devotion to the profession both to the alma mater, society, nation and state is reflected in the dedication of professionalism by using the knowledge and skills possessed. the determination to carry on with the job even if extrinsic rewards are lacking. this attitude is an expression of total self-exertion towards work. work is defined as a goal, not just a means to an end. this totality has become a personal commitment, so not solely because of the material but the main compensation expected from work is spiritual satisfaction, then material. in accordance with the motto of warmadewa university "guna widya sewaka nagara" which means "science is devoted to the interests of the nation and state". 5. excellence in work: the academic community of warmadewa university excels in their work, meaning that each warmadewa university academic community improves their quality and competence towards progress, to become a superior person in doing and working. the accountant profession is in the main spotlight in the era of globalization marked by trade liberalization (for example with the enactment of the acfta in early 2010), because it is considered to have a close relationship with values and culture that develop not only in the business environment, but also in society. the accountant profession cannot be separated from the business environment, because this profession is one of the active players in the world of business and economics. this requires the accounting profession to be able to answer the challenges posed by environmental changes(mahmud, 2008). basically, the economic changes that occur require an increase in the quality of the accountant graduates in providing professional services. accounting graduates must be able to provide the information needed by all parties related to and with an interest in financial statements not only based on material needs, but also based on the philosophy of meaning that has been implanted in sapta bayu. with the cultivation of moral and spiritual values, it is hoped that in the future, accounting graduates of warmadewa university can provide certainty that the financial reports they provide do not contain information that misleads users. many of the skills and attributes that accounting graduates need are not developed at the tertiary level (kavanagh & drennan, 2007). this is in line with the reality that happened in indonesia. higher education institutions in indonesia have not developed their competence optimally in accordance with the demands of users of accounting services. so far, student learning outcomes are the main thing without considering the learning process carried out by these students. competence is used as the basis for completing work so as to produce something better. the accounting education system has always evolved from period to period in line with business developments, which is ultimately caused by technological changes. however, it needs to be emphasized here that how developed technological advances can affect the competence of students and graduates in the future. 6. upholding honesty and self integrity in thinking, saying, and acting : the academic community of warmadewa university upholds the values of honesty and self-integrity, trustworthiness, honesty, loyalty and responsibility in thinking, saying and acting. pressure, opportunity, and rationalization are factors that influence various frauds(w. steve albrecht, 2012). lack of integrity in terms of thinking, speaking and acting makes students tend to commit academic fraud. the demand for good grades and environmental influences can be pressure in itself for a student to commit academic cheating. less strict supervision in examinations and relatively minor sanctions for cheating violations can be an opportunity factor that underlies student committing academic fraud. the phenomenon that develops that cheating is a natural thing among students can also be a rationalization for students not to be afraid of academic international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 48 cheating. pressure, opportunity, and rationalization are known as the dimensions of the fraud triangle that influence the occurrence of fraud. the more sophisticated the technology will have a positive impact and a negative impact. for academics, the positive impact of the sophisticated technology of all information can be easily accessed and supported in the learning process. but it has a negative impact, namely the higher the chance for students to commit fraud because information is more easily accessible but hopefully it is often misused by students, for example, that all students must have a communication device in the form of a smartphone which is a facility that can support cheating by accessing the internet when exams so students can take the exam easily and students can also easily take advantage of the social media they use to ask for answers from friends. fraud committed by students is also based on a factor of student integrity. this integrity is related to student morality, student obedience to accounting rules and student backgrounds. lack of integrity in individuals is predicted to lead to dishonesty and cheating behavior in the future. the increase in fraud that occurs in the academic field is an indication of a decrease in integrity. therefore the emphasis on upholding honesty, integrity, self in thinking, saying and acting in the philosophy of sapta bayu as a manifestation of the spirit of sri kesari warmadewa is emphasized by unwar to create students, especially accounting students, to become individuals with integrity, honest in thoughts, words and actions. in accordance with moral purposes. lack of integrity in individuals is predicted to lead to dishonesty and cheating behavior in the future. the increase in fraud that occurs in the academic field is an indication of a decrease in integrity. therefore the emphasis on upholding honesty, integrity, self in thinking, saying and acting in the philosophy of sapta bayu as a manifestation of the spirit of sri kesari warmadewa is emphasized by unwar to create students, especially accounting students, to become individuals with integrity, honest in thoughts, words and actions. in accordance with moral purposes. lack of integrity in individuals is predicted to lead to dishonesty and cheating behavior in the future. the increase in fraud that occurs in the academic field is an indication of a decrease in integrity. therefore, the emphasis on upholding honesty, integrity, self in thinking, saying and acting in the philosophy of sapta bayu as a manifestation of the spirit of sri kesari warmadewa is emphasized by unwar to create students, especially accounting students, to become individuals with integrity, honest in thoughts, words and actions. in accordance with moral purposes. the increase in fraud that occurs in the academic field is an indication of a decrease in integrity. therefore the emphasis on upholding honesty, integrity, self in thinking, saying and acting in the philosophy of sapta bayu as a manifestation of the spirit of sri kesari warmadewa is emphasized by unwar to create students, especially accounting students, to become individuals with integrity, honest in thoughts, words and actions. in accordance with moral purposes. the increase in fraud that occurs in the academic field is an indication of a decrease in integrity. therefore the emphasis on upholding honesty, integrity, self in thinking, saying and acting in the philosophy of sapta bayu as a manifestation of the spirit of sri kesari warmadewa is emphasized by unwar to create students, especially accounting students, to become individuals with integrity, honest in thoughts, words and actions. in accordance with moral purposes. 7. preserving and respecting diversity to strengthen unity and unity: the academic community of warmadewa university is obliged to maintain, uphold and respect diversity in the life of society, nation and state, in accordance with the motto of bhinneka tunggal ika. the motto is expected not only to become a logocentrism, where in the future accounting students who will make themselves either as professional accountants or educational accountants can uphold the values of diversity, strengthen unity and integrity, both fellow humans and fellow living creatures. this is related to accounting, which in this era is often misinterpreted as a science that has a value-free meaning that can only be seen from the business activities of an entity. this is related to the term green accounting, in which environmental accounting disclosures in developing countries are still lacking. many studies that have developed in the area of social accounting disclosure show that companies reporting their environmental performance are still very limited.(lindrianasari, 2007)emphasized that one of the limiting factors is the weakness of legal sanctions in force in the country. until now, environmental accounting practices in indonesia have not been effective. the fast level of development in each region with the existence of this autonomy sometimes overrides environmental aspects which, whether consciously or not, will eventually become the main cause of environmental problems. environmental activists in indonesia assess that the environmental damage that has occurred so far is due to the government's inconsistency in implementing regulations. government inconsistency, for example, ignores regulations regarding spatial planning. areas that are supposed to be protected areas are turned into industrial, mining and other commercial areas. regional autonomy has changed the authority in the environmental sector to become increasingly limited at the district / city level. without strong control from the central or provincial government, the potential for environmental damage will be even greater. as a country with a pluralistic society, indonesia is very vulnerable to disintegration. the diversity of ethnicities, beliefs, languages, races and customs needs to be preserved and preserved as ancestral heritage and not a cause of conflict among the nation's children. diversity on the one hand can be a wealth that deserves to be preserved, but on the other hand it can be a disaster, if individuals do not have an awareness of the importance of tolerance and mutual respect between individuals. the importance of sapta bayu's points, namely integrity and mutual respect, really needs to be instilled in the spirit of prospective accountants, namely students. the formation of this international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 49 integrity is also the formation of the character of accounting students to realize how to bring accounting into harmony between living things. 8. environmentally friendly, based on the tri hita karana: the academic community of warmadewa university, maintains the harmonization of the relationship between humans and god, humans and humans, and humans and the environment. harmonization of the relationship between humans and god means that every human being increases their spiritual awareness so that they have spiritual intelligence. harmonization of human-human relations means that every member of warmadewa university increases cooperation, care, and solidarity among others so that they have social intelligence. harmonization of human relations with the environment that every person at warmadewa university has a concern for the environment by protecting and preserving the environment both physical (physical environments), social (social environments), and culture (cultural environments). tri hita karana has become a national program supported by the government, business actors in bali, and the local community. this synergistic collaboration is an important momentum to be utilized in future business accountability models. the participation of academics in the adoption of tri hita karana and balinese culture is expected to inspire other conferences to adopt the richness of local wisdom of the archipelago in the development of accounting literature.this is important to bring accounting closer to the reality that surrounds it and to identify agendas that might be developed as an innovative and productive tradition for the development of knowledge, practice and accountability in indonesia. accounting education has received a lot of attention because it is considered less "educational" so that it has contributed to the emergence of various financial and global crises, and many accountants are unable to adapt to the various complexities of growing business practices (molisa, 2011). (kamayanti et al., 2011) he further argues that accounting education in indonesia has been trapped in a beauty cage containing masculinity indoctrination among students and a colonization of professional interests. as a result, accounting scholars have become too deified of economic rationality and regard accounting as nothing more than a tool to become market-accepted professional accountants. the message conveyed by (kamayanti et al., 2011)is to make accounting academics aware of the situation that occurred and remind them whether they are already satisfied with the situation or want a change to bring accounting education as a thinking liberation tool for accounting scholars in the future. of course, accounting learning is needed that can investigate prospective accountants so that they have positive character, compassion, ethics and conscience, inclusiveness, and have wisdom rather than mere technical professional skills. however, it must be admitted that currently there are not many higher education curricula in various universities that specifically seek to explore local wisdom based on spirituality to be taught integrally in every accounting subject. spirituality and / or character tend to be considered as separate domains of knowledge taught in separate subjects (for example, in religion or citizenship courses) (efferin, 2015). it is not uncommon for many parties to consider spirituality education not to be the responsibility of universities but to their respective places of worship. the real world is when students work and struggle to get material, while the spiritual world is when students carry out their respective religious rituals. whereas in everyday life, every accounting and accountability policy and practice is inseparable from dilemmas and alignments with certain goals / value systems. so warmadewa university tries to restore the "separation" in the sapta bayu points that are instilled in every student, so that students understand how spiritual attachment in tri hita karana's point of view can become a harmonization in the life of a professional accountant later. conclusion the competition in higher education is getting tighter every day, so it is necessary to produce graduates who have characteristics that other universities do not have. to answer this challenge is to provide an understanding for all students to understand the noble values contained in spirit sapta bayu, which are seven noble values that are very relevant to life in this global era. in building an academic culture and governance (good university governance) at warmadewa university and if you look closely, these meanings have also been listed in some of the noble values contained in spirit sapta bayu. it must be admitted that spirit sapta bayu's noble values are not only present-day oriented, but it is very suitable as an inspiration for leadership in the future and is very visionary to be applied to look to the future, especially in the souls of prospective professional accountants. it is hoped that the application and teaching of sapta bayu's points of value to all warmadewa university academics are expected to be an inspiration in carrying out the duties of the tridharma of higher education. in the future for the development of warmadewa university, it is necessary to make quantitative parameters to measure how muchfar, the noble spirit of sapta bayu has been implemented to jointly respect and implement the noble values of sapta bayu as a guide in the management of warmadewa university in order to give birth to a bachelor of accountancy who has cultural wisdom so that a young accountant will be able to remember the true origin of accounting. reference atmadja, a. t., & saputra, k. a. k. 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(2013). research design: qualitative, quantitative, and mixed methods approaches. sage publication ltd. devi, s., dewi, l. g. k., budiarta, l. g. r., & saputra, k. a. k. (2019). contextual teaching and learning strategy for financial management based on tri hita karana and catur purusa artha through the sekaa work program. jurnal aplikasi akuntansi, 3(2), 1-38. efferin, s. (2015). accounting, spirituality and local wisdom: some critical research agendas. journal of multiparadigm accounting, 6(3), 341–511. fogarty, tj, & al-kazemi, sa (2011). leadership in accounting: the new face of an old profession. accounting and the public interest, 11, 16–31. goris, r. (1948). history of old bali. singaraja. hendrick, b. (2004). academic dishonesty among collage undergraduate and graduate student. journal of college student development, 35, 212–260. jacobs, d.c. (2004). a pragmatist approach to integrity in business ethics. journal of management inquiry, 13 (3), 215–223. kamayanti, a., triyuwono, i., irianto, g., & mulawarman, ad (2011). exploring the presence of beauty cage in accounting education: evidence from indonesia. the indonesian journal of accounting research, 14, 273–295. kartodirjo, s. (1975). indonesian national history ii. jakarta: ministry of education and culture. kavanagh, m.., & drennan, l. (2007). no title what skills and attributes does an accounting graduate need? evidence from student perceptions and employer expectations. journal of international accounting and finance, 48, 270–300. lindrianasari. (2007). relationship between environmental performance and quality of environmental disclosure and economic performance of companies in indonesia. jaai, 11. mahmud, a. (2008). the influence of motivation on student interest in taking accountant professional education. journal of economic education, 3. molisa, p. 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(fourth edition) usa: south western. yukl, g.., & fleet, v. (1992). theory and research on leadership in organizations. handbook of industrial & organizational psychology, palo alto: consulting psychologists press., 3 (2). 1 introduction unfortunately, the fate of the textile industry in indonesia due to the impact of the corona pandemic resulted in job cuts of at least 2.1 million over the past year. (kartiwa, n.d.). though this industry is beneficial to the indonesian economy because this industry can employ 3.73 million indonesians and also become the land of state income from exports. not only external factors, but the decline in the performance of the textile industry is also due to internal factors. managers' inability to deal with environmental uncertainty is the cause of declining productivity. (pedroso, gomes, & yasin, 2020), in addition, the inability to integrate units in the organization is the cause of the management accounting system not running and its impact on the output of inaccurate information. (gericke, klesse, winter, & wortmann, 2010). some studies that examine management accounting systems, such as findings (giannetti, cinquini, miolo vitali, & mitchell, 2021), that the management accounting system can change due to the results of the process. management accounting systems can directly affect a manager's performance. (pedroso et al., 2020). (garasyim, bondarenko, klym, karpenko, & bondarchuk, inability to adapt to environmental changes causes the declining performance of indonesia's textile industry volume: 4 number: 1 page: 1-9 1rima rachmawati, 2evi octavia 1,2faculty of economics and business, widyatama university, indonesia corresponding author: rima rachmawati email: rima.rachmawati@widyatama.ac.id article history: received: 2022-10-25 revised: 2022-12-11 accepted: 2023-01-15 abstract: the ability of managers in the face of environmental uncertainty is the main key to achieving competitive advantage. the decline in the performance of the indonesian textile industry is due to the low quality of management accounting. this quantitative research aims to prove that the ability to deal with environmental uncertainties affects the quality of management accounting as well as its impact on the quality of information. the method used in this research is explanatory verification research to find out what and how far the factors that affect the quality of management accounting information. this study involved textile companies registered with the indonesian textile association, a total population of 85 companies with sampling methods using power analysis at a significance level of 5% with statistical power. data analysis using structural equation modeling-partial least square includes measurement and structural models. the results of this study prove that the variability of management accounting information systems is built by the variability of environmental uncertainties. while the variability in the quality of management accounting information is formed by the variability of management accounting systems. following up on the findings of this study, the ability to deal with environmental uncertainties is the main key to optimizing management accounting systems in generating management accounting information. keywords: environmental uncertainty; management accounting systems; information quality; industry textile. cite this as: rachmawati, r1., octavia, e2. (2022) “inability to adapt to environmental changes causes the declining performance of indonesia's textile industry.” international journal of environmental, sustainability, and social sciences, 4 (1), 1-9. mailto:rima.rachmawati@widyatama.ac.id 2 2020), an essential component of management accounting reporting is reliable and timely spending. some of these researchers explain management accounting systems in their output aspects while this study views management accounting systems in their characteristic aspects. the purpose of assessing the characteristics of the management accounting system in this study wants to know what kind of characteristics are needed by the industry to maintain its competitiveness. the function of management is to make decisions, which are based on scientific studies, not instinct alone, this scientific study is in the form of information so that the information is of quality, which means it is worth using as a basis for decision making. quality information is born from quality information systems, namely, integration, accessibility, formalization, and enrichment of media (heidmann, schäffer, & strahringer, 2008). the results of this study have this goal to evaluate/determine/provide recommendations, especially in the textile industry that the quality of management accounting systems must be maintained to create quality information, namely scope, timeliness, accuracy, format and relevancy. (heidmann et al., 2008). this research wants to prove that the concept of a quality management accounting system will produce quality information. the information will be used by management to make decisions so that environmental uncertainties can be faced. the impact of this research is not only developing science but also can solve problems in the textile industry, especially in indonesia. this research results in a quality development model of management accounting systems. researchers recommend developing management accounting system models with variable influences other than the environment, such as information technology, organizational structure, and others. methods research objects use environmental uncertainties, management accounting systems, and quality management accounting information. explanatory verification research is to determine what and how far the factors affect the quality of management accounting information. data is collected between times. operationalization of research variables as follows; variable independent is the level of change and complexity of the corporate environment that can influence managers to predict the likelihood of future events thus affecting the activities of management accounting systems. a management accounting system (variable y) is a subsystem device that will process data with characteristics of integration, flexibility, accessibility, formalization, and enrichment of media. quality management accounting information (variable z) is the output of a management accounting system that managers use to perform their functions with scope characteristics, timely, accuracy, format and relevance. this research analysis unit is a textile company registered with the indonesian textile association with observations on accounting units at the middle manager level. textile company research population (api version) with simple random sampling with minimum sample size using the concept of power analysis with a significance of 5% as much as 85 samples sample (hair, hult, ringle, & sarstedt, 2021). data analysis using structural equation modeling-partial least square includes measurement and structural models. results and discussion questionnaire data filled out by 85 respondents was taken from textile companies registered with the indonesian textile association (api) in 2014; the data was processed with smart pls 3.0 application with structural equation modeling-partial least square (pls-sem) analysis technique, namely data processed and calculated with levels, (1) evaluation of outer models and (2) evaluation 3 of inner models. evaluation of outer models by measuring the validity and reliability of the model for which the evaluation results have qualified. evaluation of the inner model (structural model) among others; r-square values, bootstrapping results, hypothesis test results. a. r-square value the r-square value is used to assess how much influence exogenous latent variable values have on endogenous variables. based on the data output results using smartpls 3.0 professional software, the r-square value is generated as follows. tabel 1. r-square r-square quality of management accounting information (y2) 0.539 quality of management accounting information systems (y1) 0.345 the results of this calculation measure the quality criteria of the dimensions of complexity levels and changes in exogenous variables, which can be stated that the quality of the criteria in indicators from the dimensions of exogenous variables can affect the indicators attached to the dimensions of integration, flexibility, accessibility, formalization, and media richness by 34,5%. in the scope dimension, the timeliness, accuracy, formatting, and relevancy of endogenous variables can be affected by variable x with indicators attached to the dimensions of complexity and change levels. the effect of x on y2 is worth 0.539 or can be rounded to 0.54 (54%). next, the r-square value for endogenous variables is done as an assessment of goodness of fit that can be known through the value of q2. the value of q2 has the same meaning as the coefficient determination (r-square) in the regression analysis. the model is said to be getting fit with data if the goodness of fit value is good. to measure the value of the fit, an estimated q2 value can be calculated as follows (hair, hult, ringle, & sarstedt, 2021): q2 = 1(1-r12) (1-r22) q2 = 1(1-0,345) x (1-0,54) q2 = 1(0,655 x 0,46) q2= 10,3031 = 0,6969 = 0,70 based on the estimate results, it has been known that the value of q2 of 0.6969 rounded to 0.70 (70%) or with other interpretations that the amount of diversity of research data can be explained by the structural model processed. through these results, the structural model in the study was declared to have fulfilled an excellent good fit. b. bootsrapping result this calculation aims to test and minimize the problem of abnormal data from the results of the study. this expansion is done by observing the relationship between constructs or structural variable models. the test results can be seen as follows: 4 figure 1. bootsrapping from the design of the structural model (inner model), the early exogenous and endogenous latent variables had 26 manifest variables (indicators). after the recount twice, there were only 22 variables left. some of these variables; p1, p2, p3, p4, and p5 of variable x; p6, p7, p8, p9, p10, p11, p12, and p13 of variable y1; as well as p16, p18, p19, p20, p21, p22, p23, p24, p25, and p26 of the y2 variable which is then calculated by bootstrapping analysis such as the picture above. the 22 variables assess that the indicator on the bootstrapping image of the most powerful environmental uncertainty (x) influence is the p1 of the complexity level dimension. p1 is able to influence several indicators of both endogenous variables (y1 and y2) of 25,596. while the most strongly influenced by environmental uncertainty (x) is the p7 indicator (format dimension) of the management accounting information system quality variable (y1) with an influence value of 20,208. in other evaluations, the influence of the environmental uncertainty variable (x) on the management accounting information quality (y2) variable, mainly on the p23 indicator (integration dimension) has an effect of 19,637. in another description, it can be stated that the p1 of the most exogenous variables affects the indicators p17 and p23 with a relatively thin difference of influence, which is 0.959. c. hypothesis test result t-statistics test result. test the significance value of the predictive model in structural model testing can be seen in the t-statistical values listed in the path coefficient table on the bootstrapping of smart pls applications. the coherency of the path describes the magnitude of the evaluation value of the significance of the structural model that can be reviewed through the tstatistic table of exogenous variables to endogenous variables as follows: tabel 2. t-statistic original sample t-statistics p values environmental uncertainty (x) → quality of management accounting information (y2) -0.036 0.287 0.774 environmental uncertainty (x) → quality of management accounting information systems (y1) 0.587 7.996 0.000 management accounting information system quality (y1)-> quality of management accounting information (y2) 0.754 7.747 0.000 5 before hypothesis testing was conducted, it was known that the t-table critical value for trust levels reached 95% (α by 5%) and the following degrees of freedom (df) was 83%. based on the output results, the t-statistical value on h1 is declared insignificant with an evaluation value of 0.287 or less than the standard value (1.96), this is also supported by the evidence of p values of 0.774 or greater than the standard value (0.05) which means the direct effect x is not significant to y2. the calculation statement above shows that environmental uncertainty has no significant effect on the quality of management accounting information. the discussion indirectly also proves that h1 based on the original sample value has a negative relationship with a minus evaluation value of -0.036. in the second part of the hypothesis (h2), the significance value in t-statistics shows good significance with a value of 7,996 and a pvalue of 0.000 and has a positive relationship based on the original sample value (0.587). environmental uncertainty (x) has a positive and significant effect on the quality of management accounting information systems (y1). in the third hypothesis (h3) itself, the quality of management accounting information system to the quality of management accounting information also has a positive and significant effect. the confirmation is described through a positive original sample value of 0.754, and a significant tstatistics evaluation value of 7.747, as well as a p-value of 0.000 or, can be described through the following table: table 3. hypothesis hypothesis construct decision 1 environmental uncertainty (x) has no positive and insignificant effect on the quality of management accounting information (y2) hypothesis rejected 2 environmental uncertainty (x) has a positive and significant effect on the quality of management accounting information systems (y1) accepted hypothesis 3 management accounting information system quality (y1) has a positive and significant effect on the quality of management accounting information (y2) accepted hypothesis specific indirect effects values on the inner model. the step of evaluating structural models can be done by evaluating or paying attention to the value of the significance of relationships between variable constructs. this can be viewed from the coefficient path in the inner model that describes the strength of relationships between variables. the direction in the path must correspond to the hypothesized theory, and its significance can be evaluated on the t-statistics present in the resampling output. thus, the critical value can be seen in the table of specific indirect effects in the inner model: tabel 4. specific indirect effects table original sample t statistics p values environmental uncertainty (x) → quality of management accounting information system (y1)-> quality of management accounting information (y2) 0.443 5.033 0.000 the evaluation output in the specific indirect effect table indicates that the direction in path x to y2 through y1 is positive with the original sample value of 5,033 (<1.96). also, the relationship 6 x to y2 through variable y1 is expressed significantly with a t-statistics value of 5.033 and p values of 0.000 (<0.05). therefore, this statement illustrates that environmental uncertainty has a positive and significant relationship to the quality of management accounting information through quality intervening variables. conclusions based on the phenomenon and the results of the study concluded that the inability of management in the face of environmental uncertainties affects the quality of management accounting information systems. furthermore, management accounting information systems affect the quality of management accounting information. the variability in the ability to deal with environmental uncertainties formed the quality variability of the management accounting system by 53.9%. the value indicates that if management accounting wants to be improved in quality, it must be able to improve its ability to deal with environmental uncertainty both the level of complexity of the environment and the level of change. the results of this study also concluded that the quality of management accounting information is influenced by the quality of management accounting systems. the variability of management accounting quality formed the variability of management accounting information quality by 34.5%. this means that quality management accounting information is also generated from quality management accounting information systems. the 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(2020). management accounting systems, top management teams, and sustainable knowledge acquisition: effects on performance. sustainability (switzerland), 1-14. 1027 individual freedom and netizen presence as others in tiktok social media creator content message delivery volume: 4 number: 4 page: 1027 1035 amalia setiawati1, mirza ronda2, alexander seran3 1international women university, bandung, indonesia 2sahid university, jakarta, indonesia 3atma jaya catholic university, jakarta, indonesia corresponding author: amalia setiawati e-mail: amalia.setiawati20@gmail.com article history: received: 2023-06-06 revised: 2023-06-19 accepted: 2023-07-16 abstract: information and communication technology development represents a significant symbol of human civilization, giving rise to two realms of interaction: the physical world and cyberspace. as reality creators, humans interact with others and objects, striving to convey messages and achieve goals. researchers raise issues regarding individual freedom and the presence of other people in conveying messages on social media tiktok. based on some circumstances, the researcher sees a transition in the meaning of individual freedom and the presence of other people in the context of interaction on social media tiktok. the rationale for this study is that researchers use the perspective of freedom and the presence of other people, according to jean-paul sartre, which is then studied through the theory of symbolic interactionism and self-presentation theory (erving goffman). the paradigm used in this study is the postmodern paradigm, in which researchers attempt to deconstruct the meaning of individual freedom and the presence of other people in conveying messages on social media tiktok. the key informants in the study were two content creators of the tiktok social media who were selected purposively. findings reveal the necessity for tiktok creators to navigate individual freedom as agreed upon by users while managing the presence of others to achieve goals such as social capital, monetization, and social transformation. keywords: freedom, presence of others, tiktok cite this as: setiawati, a., ronda, m., seran, a. (2023). "individual freedom and netizen presence as others in tiktok social media creator content message delivery." international journal of environmental, sustainability and social science, 4(4), 1027 1035. introduction humans are creatures that can build reality through communication carried out either through communication between humans or symbols used as objects of perception. communication between humans initially took place face-to-face. then, in line with information and communication technology development, humans use social media to communicate. conveying messages in this communication process cannot be denied as long as humans communicate directly or through media platforms, mainly social media tiktok. everyone tries to convey their message so that others will receive it, and the same goes for the social media content creators of tiktok, who present the best messages so that other users like them. researchers see several exciting things in voicing ideas or opinions on tiktok social media, including the content of tiktok social media creators whose messages are intended to entertain, inform, provide education, and express distaste for something or someone. researchers argue that tiktok is one of the social media that creates inter-activity, in which its users have various facilities. the features provided by tiktok are diverse so that users can express themselves, interact with users, and serve as a digital playground to meet their needs for mailto:amalia.setiawati20@gmail.com 1028 information, communication, monetization, and entertainment. as time went on, the researchers followed a live broadcast (live) of one of the tiktok social media users, nikita mirzani, who received a saweran or lion gift (amounting to seven million rupiahs) when she said that netizens are poor and like to line up for social assistance (chan, 2023). based on the statement before, researchers argue that the freedom to convey messages on social media tiktok is one of the capitals to make content a source of income, and the presence of other people is not only hell but also used as a business opportunity for some content uploaders. in this era of information and communication technology development, researchers see a shift in the meaning of individual freedom and the presence of other people in conveying messages on social media, especially tiktok, with various goals that content creators have. researchers also saw that several users uploaded other content that did not seem to consider the value of decency in conveying messages. content creators must prepare ideas to decorate the series of messages presented, and researchers look at this process. therefore, researchers assume that problems on social media tiktok arise because of individual freedom in conveying messages conveying the ideas presented in the message series of content creators and consideration of the presence of other people (netizens). the researcher presents several facts that support the researcher's assumption that the problems that arise in the social media tiktok are caused by the freedom to convey the messages of the content creators. the researcher started this fact by conveying several creator content messages related to violations of the ite law, taken from several online news site references, which explained the reporting case was due to the way messages were delivered on tiktok social media, namely: ppni reported the ratu entok program to the police on suspicion of insulting the profession of caring for his tiktok account, the ntb regional police enforce mandatory reports on despicable palestinian youth on tiktok accounts, insulting the koran via tiktok in riau has been named a suspect, a doctor's account suspected of harassing an obstetrician' obstetrician 'tiktok,' dr. kevin apologizes already embarrassed by profession, and claiming that they are not afraid of the police, jokowi's insult on social media tiktok has been arrested. reporting on creator content that intends to entertain is also used as a reference to support researchers' assumptions, one of which is a man who dresses up like queen of horror suzanna and makes his friends go into shock until they fall limp. this content has 1.2m likes, 12.5k comments, and content from other creators, causing a stir on tiktok. the online news portal reports that a newcomer singer, zinedine zidan, has harvested blasphemy after a parody of andika kangen band singing on his tiktok account (riandi, 2022). individual freedom and the presence of other people in conveying messages on social media tiktok does not only harm content creators and society but produces positive values. based on this, the researcher presents an example of creator content that criticizes the infrastructure development of the lampung provincial government. bima yudho's account voiced his criticism by freely conveying that it was reported as a violation of the ite law, but netizens and the indonesian people welcomed this criticism. tribun.com reported on the enormity of bima's criticism of the lampung provincial government, one of which was that the local government carried out massive road repairs. based on this, researchers argue that individual freedom and the presence of other people in conveying messages on social media tiktok needs to be done. however, content creators must be able to think of the freedom and presence of other people as a fact that can benefit themselves and others. researchers argue that it is necessary to deconstruct the meaning of individual freedom and the presence of other people in conveying messages on social media, especially tiktok, to sharpen the ability to live human existence among other humans who are present as active humans and freely produce text and discourse to build a much better reality. based on this, according to jean-paul sartre, the researcher focuses on the issue of individual freedom and the presence of others on social media tiktok, the perspective of freedom, and the presence of others. the issue of 1029 individual freedom and the presence of other people is material for the study of communication science, which needs to be continuously deconstructed through scientific studies. according to agustinus (2011), joy moses developed it again. simbolon (2020), says a journal entitled existentialism of god analysis of jean-paul's views and criticism jean-paul sartre, says that the core of jean-paul sartre's ethics, which he never wrote about, is authenticity: humans become themselves when they dare to be authentic. jean-paul jean-paul sartre refuses to reduce humans to concepts. because of that, jean-paul sartre sharply and grippingly writes how humans "cut off" each other in their respective efforts to maintain freedom of conveying messages and managing the presence of other people (netizens). humans are "no" and "no" by sight. as soon as a human is seen, that human freezes as an object loses freedom and thus "is not." humans that is the figure who faces the world and even themselves as "other." therefore, man is the only being whose existence precedes his essence. simbolon said that human actions benefit the existence of his own life because humans must always be ready to exist, so humans must be aware that their existence can disappear when humans die. in realizing this existence, humans cannot do it alone or individually. humans must have ties and find other people who will acknowledge their existence. first, other people and their presence cannot be denied. the existence of other people with their existence is a fact that cannot be avoided. the second fact is that our place or environment is a fact and a possibility. what we do in the environment depends on how we use our freedom. it is our freedom that allows us to give meaning as we wish. the third fact is the past, the past cannot be eliminated, but we can manipulate it according to our will. for jeanpaul sartre, the past is part of our life which does not reduce our freedom to act in our freedom but limits us in making decisions. the second fact is death. death is the final part of existence, so freedom becomes limited with death. based on this, researchers argue that individual freedom is always inherent in every human being to realize existence. humans need self-existence, which researchers call an "i" that "exists" because of the presence of "you, them, or you," which in this case is someone else. the researcher argues that other people's existence determines human beings' existence. the presence of other people is a form of affirmation of the authentic quality of human existence through their freedom. researchers argue that the individual freedom of content creators and the presence of other people (netizens) determines the quality of self-existence. therefore social media content creators tiktok must be responsible for their freedom in conveying messages and for the presence of other people (netizens) as supporters—the quality of existence. based on the explanation above, this study aims to investigate and understand the meaning of individual freedom and the presence of other people in conveying messages on the social media platform tiktok. methods qualitative research studies individual freedom in conveying messages and other people's (netizens) presence on social media tiktok. the method used in this study is the phenomenological method. the researcher explores the experiences that are realized by the research subjects in interpreting individual freedom in conveying messages and the presence of other people (netizens) in their tiktok social media accounts. the researcher uses a postmodern paradigm in this study because the researcher combines two theoretical perspectives in seeing reality, namely the theory of the postmodern tradition and the sociopsychological tradition. the postmodern theory that is used as a basis for researchers' thoughts in building research ontologies is the existentialist philosophy of jean-paul satre. in discussing research results, jean-paul sartre's thoughts about freedom and other people in this study are complemented by theories in the sociopsychological tradition, symbolic interactionism (mead, 1982), and self presentation theory (goffman, 1959). the subjects in this study 1030 were two content creators on tiktok social media who were selected purposively, that is, parody content, having experience uploading message content through their creativity for three years. the research subjects have many followers, their content is controversial or unique, they are over 17 years old, and they monetize through endorsements. the data were obtained from interviews with two research subjects who had been selected purposively. result and discussion this research questions two things: (1) how is individual freedom in conveying messages and the presence of other people (netizens) according to the content of tiktok social media creators?; and (2) how is the understanding of individual freedom in conveying messages and the presence of other people (netizens) proportionately respecting the autonomy of individual freedom of tiktok social media content creators? based on the discussion of research data for the first research question regarding individual freedom in conveying messages, the findings in this study are that the freedom of conveying messages possessed by the key informants is expressed through the freedom to choose objects and places to create content, respond to other content creators, provide criticism, and choose words that are packaged in such a way as to be accepted by viewers or netizens, as well as crucial informants have the freedom to choose how to free themselves from the regulation of social media tiktok. based on the findings of this study, the researcher argues that freedom of conveying messages is one of the key informants' efforts to achieve the goal of interacting on social media tiktok, one of which is creating social capital and monetization. the key informants' ability to deal with facticities is an effort to present themselves to human existence in etre pour soi mode. sartre in richmond (2020), says i recognize myself as others see me. it is not in question. however, there is no need to compare whether "i am" for "myself" and whether "i am" for "others." provided "i" can find "myself" as being for "self," then this is equivalent to what "i am" being for the "other"). the researcher argues that the presence of other people (netizens) is an arena for critical informants to have the existence of etre pour soi (being for itself) mode as long as the freedom to convey the message can be achieved. researchers argue that the freedom expected by jean-paul sartre is human freedom to choose the right way to determine self-existence, how humans free themselves from the obstacles that imprison their freedom. humans will always be cursed with freedom because humans must always be accessible in choosing and responsible for their choices. based on the research findings and the concept of freedom offered by jean-paul sartre, the researcher argues that the freedom to convey a message is one of the human efforts in choosing the style of communication that will be displayed, self-presence as etre pour soi is a struggle to show the freedom to choose the communication message that is displayed. it will be delivered. erving goffman in rulli (2014), says that individuals construct themselves by presenting themselves (self-performance). however, this self-appearance is formed to meet the audience's or social environment's needs, not originates from oneself, and is not created by himself to fulfill the need for social recognition. researchers argue that the definition of communication does not stop at the process of conveying and interpreting messages. however, to produce communication actions, it is necessary to have a definition of communication affixed by negotiating the freedom of conveying messages carried out by communicators and communicants to achieve the goal of acting. the delivery of messages to crucial informants on social media tiktok is carried out consciously, knowingly, and willingly for the presence of consequences, so the researcher argues that communication actions related to individual freedom in conveying messages must have an awareness of the presence of other things that are in and outside himself. researchers saw several facts that accompanied the key informants when communicating, namely realizing their freedom in conveying messages on the tiktok social media followed by responsibility. based on the 1031 results of these interviews, the researcher believes that the key informants are trying to create individual freedom in conveying messages without eliminating the facts surrounding them, especially the presence of other people (netizens, children, wives, and lovers). sartre (2007) says the first effect of existentialism is that it puts every man in possession of himself as he is and places the entire responsibility for his existence squarely upon his shoulders. furthermore, when we say that a man is responsible for himself, we do not mean that he is responsible only for his individuality but that he is responsible for all men. based on this, researchers argue that human freedom in conveying messages is associated with a responsibility for everything inside or outside of him. based on the explanation above, the researcher saw that the key informants in this study succeeded in presenting themselves as etre pour soi (being for it-self) by managing the facticities surrounding them during interactions on social media tiktok. researchers argue that the definition of communication does not stop at the process of conveying and interpreting messages. however, to produce communication actions, it is necessary to have a definition of communication affixed by negotiating individual freedom in conveying messages carried out by communicators and communicants to achieve the goal of acting. based on the results of research on the presence of other people (netizens) on tiktok social media, researchers see that the presence of other people (netizens) is a fact that is expected by crucial informants, without the presence of other people (netizens), key informants cannot support their existence in the media social media on tiktok, the presence of other people (netizens) for key informants is used to confirm himself as a person who represents the views and feelings of other people. key informants make other people a measure of the success of individual freedom in conveying messages, and researchers see that the presence of other people (netizens) is a source of truth for the existence of "i" for other "i." research data regarding the negative presence of other people (netizens), key informant 1 (makjeddor) prefers to apologize, block, and be used as a joke; key informant 2 (erick berebet) responded casually, using negative comments as material for creating new content and creating more innovative content, this can be seen from the results of the interview: gradually i create content that is different from the others, fyp., which is not typical in fact so that the haters get too hot." researchers argue that the ability of crucial informants to manage this negative facticity is a picture of victory over the freedom to convey messages on social media tiktok. the presence of other people (netizens) as a negative facticity aroused the enthusiasm of the key informants to become more viral content creators. in richmond (2020), jean-paul sartre says i recognize myself as others see me. it is not in question. however, there is no need to compare whether "i am" for "myself" and "whether "i am" for "others," provided "i" can find "myself" as being for "self," so that is equivalent to what "i am" being for the other). the researcher argues that the presence of other people (netizens) is an arena for critical informants to have the existence of etre pour soi (being for itself) mode as long as individual freedom in conveying the message can be adequately managed. research data to answer the second research question regarding the proportionality of individual freedom in conveying messages on social media tiktok to respect the autonomy of other people's freedom present in the content shows that key informants have different communication styles. based on the research results, the researcher saw that manners, norms, and manners must accompany the freedom to convey messages carried out by these key informants. it follows the statement of sartre (2007), which says that every human being has the freedom to choose for himself and others. all actions are intended to create himself. according to his wishes, other people affirm the value of the quality of what is believed in his choice. based on this, the researcher argues that key informants manage individual freedom in conveying their messages with several rules that are used as principles. norms, manners, and manners are a form of responsibility for individual freedom in conveying messages related to the best choice for themselves and others. the thesis 1032 statement proposed by the researcher can be actualized based on research results that every individual has absolute freedom to choose who and how he or she is, but in the context of communication, this individual freedom must be accompanied by norms that apply to others. this norm is one of the facts that surround every individual in communicating, but to be an individual who is present in etre pour soi or being for it-self mode, an individual must be able to think creatively in acting freely without violating the prevailing norms. norms as a facticity are appropriately managed to realize individual freedom in conveying messages on social media tiktok. based on this, the researcher argues that individual freedom in conveying messages supports the existence created by key informants. the management of individual freedom in conveying messages is a manifestation of thought on awareness in building a positive impression from the audience, in which the critical informant is not only responsible for wanting to show himself but also for creating the impression presented by the audience. the researcher assumes that the awareness of creating a dialogic meaning of freedom is the beginning of the reflective awareness of tiktok social media content creators to create themselves that exist as etre pour soi or being for itself and being for the other. freedom is an action in which individuals try to break away from etre on soi or being in itself, which is not passive because it takes action but is trapped in facticity, so individual freedom in conveying messages can be defined as an act of self-change through individual efforts in managing facticity, the individual is present as etre pour soi or being for itself, as well as being for others. the key informants try to become individuals who exist as etre pour soi or being for themselves and others by managing their freedom in conveying messages, and this can be seen from the principles of crucial informants when conveying messages on social media tiktok. this revolutionary act of communication involves individual efforts to present individual freedom in conveying messages, and netizens on social media tiktok agree upon this. in this case, researchers argue that the convenience of communicating on social media tiktok occurs when there is an agreement to implement individual freedom in conveying messages through the lens of key informants on the values possessed by netizens. individual freedom in conveying messages to communicators, especially key informants as content creators, must be agreed upon by the presence of other people, in this case, netizens. based on the research results, the key informants interpret the presence of other people (netizens) as supporters of uploaded content. researchers argue that individuals cannot escape the presence of other people (netizens) and their responsibility for the freedom to choose to be present as individuals expected by themselves and others. according to mead (1982), we understand stimulus as an opportunity or opportunity for action, not as coercion or mandate. it can be seen from the research results that the key informants used the presence of netizens to support their content. key informants use the presence of netizens to generate additional income as content creators. it requires high creativity in thinking about carrying out communication actions without losing their freedom to convey messages and the presence of other people (netizens) on social media tiktok. in line with the study of self-existence created by crucial informants through the content presented on the social media tiktok, researchers examine this self-existence from mead's point of view. the important thing about "communication" is that communication provides a form of behavior in which an organism or individual can become an object unto itself. a person responds to what he directs to others and where his response becomes part of his behavior, where he hears himself and responds to himself, speaks and answers himself as others answer himself. that is what it means that we have behavior in which individuals become objects for themselves. based on this presentation, the researcher saw that the key informants communicated content that was expected to get a response from the audience to create the communication space meant by mead mentioned above. when individuals can communicate and convey messages accurately, they become both the subject and 1033 object in responding to their existence. researchers see that self-existence in the context of communication on social media tiktok is an act of communication through the freedom of conveying messages that are adapted to the values possessed by others, individuals in creating space for the social process make themselves subjects and objects for themselves which then respond the audience is the main supporting factor for self-creation and affirms self-existence as etre pour soi or being for itself on social media tiktok. in ritzer (2012), mead says we know "i" only after the action is carried out. we know me only in our memories; therefore, each personality is a mixture of "i" and "i"; "i" allows change in society, while "self" enables individuals to live comfortably in the social world. based on this, the researcher argues that mead is in harmony with jean-paul sartre's thoughts regarding human existence, which is in the mode of existence etre pour soi or being for itself. the researcher examines the aspects of society proposed by mead in ritzer (2012), as a continuous social process that precedes both the mind and the self. society is described as a set of ordered responses taken over by individuals in the form of "me." the researcher argues that the freedom of conveying messages in communication requires intersubjectivity from society in which there are "i" and "myself" as a bridge to build mutual understanding. the essence of communication is the perception and meaning created through interaction, which then the individuals involved in the interaction seek to equalize perceptions. mutual understanding can be realized through agreement on differences in how each individual conveys messages. the researcher examines the concept of freedom to convey messages and the meaning of the presence of other people (netizens), which is one of the supporting aspects in achieving this mutual understanding. researchers argue that the concept of freedom to convey messages and the meaning of the presence of other people (netizens) must be agreed upon by each individual who communicates to realize a common understanding. the discussion regarding individual freedom in conveying messages and the meaning of the presence of other people (netizens) seen from the point of view of the key informants, jean-paul sartre's thoughts and the proportional value of the two perspectives, shows that there is a need for a definition of communication from experts accompanied by individual freedom deliver messages, as well as the presence of other people (netizens). the results of data analysis in this study indicate that individual freedom in conveying messages must be understood as an individual effort to develop oneself through a thought process in presenting "i" in another "i." it shows that communication is an act of creating a response. individual freedom in conveying the message must have collided with universal truth, namely through an agreement between "i," "myself," and the presence of other people (netizens). to create self-existence in etre pour soi or being for it-self mode, individuals cannot escape from the presence of other people (netizens), and to achieve this mode, individuals must be accessible. individual freedom in conveying messages on social media tiktok must strive to be agreed upon by others. if creator content functions "me" and "me" and "thoughts" correctly, then social media creator content on tiktok is present as etre pour soi or being for itself. the researcher argues that individual freedom in conveying messages must be included in the definition of communication because, through individual freedom in conveying messages, communicators try to adapt themselves to each other to realize a change through mutual understanding. the presence of other people (netizens) is a manifestation of individual thoughts in creating a space for communication, as well as a meeting place between "i," "myself," and the freedom to convey messages so that individuals can be investigated in the mode of existence etre pour soi or being for itself and being for other. , as a human being who can choose the responsibilities that will be undertaken. the researcher argues that the definition of communication in the context of interaction on social media is not only a process of conveying messages but an act of communication that involves efforts to accept individual freedom in conveying messages to create unconditional information through the presence of other people 1034 (netizens) as a fact that must be utilized to create the existence of etre pour soi or being for itself and being for the other, such is the act of productive communication. any source is "me," and "me" has principles that must apply to others. it is intended to exist in the etre pour soi mode that key informants raise through other people's responses regarding their freedom to convey messages on the tiktok social media account. research on individual freedom in conveying messages and the presence of other people (netizens) in the context of interactions on social media discusses freedom agreed upon by others, self-ability to create communication space is a process of adaptation between self and others. self is challenged to become an individual present as etre pour soi or to be for itself and to be for the other through responsibility. responsibility for the presence of other people (netizens) as intersubjectivity gives rise to individual abilities in creating freedom of conveying messages. then responsible freedom is a form of intentional communication to present individuals as human existence. based on this, the researcher proposes a new definition of communication. communication requires individual freedom in conveying messages to emphasize individual existence in a dialogic response space. freedom itself is a manifestation of one's ability to manage the facts that surround it. communicators are active as interpreters of messages in this productive mode of communication definition, and the researcher argues that it is through the freedom to convey messages that communication emerges as a process of creating shared understanding. mutual understanding in communication is the main goal that communicators must pursue, especially in the context of interactions on social media. jean-paul sartre did not discuss social media, but researchers tried to draw on jean-paul sartre's thoughts in adding the concept of individual freedom and the presence of other people (netizens) to the definition of communication in the context of conveying messages, especially on social media tiktok. conclusion the freedom to convey messages carried out by critical informants to present existence in etre pour soi mode is shown by key informants through their ability to manage the facts that surround them, as well as creativity that is built to create mutually agreed freedom, namely between content creators and netizens, this is following sartre's thinking. the presence of other people (netizens) is interpreted as a measuring tool for key informants in realizing that they are present as etre pour soi through efforts to uphold freedom of conveying messages in their content on social media tiktok. intersubjectivity carried out by the key informants can be seen from the openness of the key informants to open a dialogic space between themselves and netizens. it is supported by george h. mead's thinking in symbolic interactionism. the freedom to convey a message that the content creator interprets as the vital informant of this research is freedom of expression that has norms and etiquette and considers the choice of words to present, and this is related to freedom of conveying messages accompanied by responsibility. the results of the study show that the proportionality of the meaning of freedom of conveying messages is seen from the shared understanding created by crucial informants and netizens, as the results of the research show that freedom of conveying messages proportionally is accompanied by responsibility for oneself and the presence of other people (netizens). it is in line with sartre's thinking. efforts to maintain the freedom of conveying messages carried out by crucial informants will not be separated from his ability to manage the facts that are always there. thus, this freedom must be agreed upon by netizens so that the presence of netizens is an arena for forming "i" in "i." the other is for content creators. based on this, the researcher argues that the key informant's ability to adopt the freedom of conveying his message is to present himself as etre pour soi. 1035 references agustinus, s. w. (2011). filsafat eksistensialisme jean-paul sartre. pustaka filsafat. yogyakarta: pt kanisius. chan, m. (2023, february 7). nikita mirzani kegirangan dapat saweran di tiktok, netizen: sama miskinnya kayak gue. selebtek. suara.com. retrieved from https://selebtek.suara.com/read/2023/02/07/110412/nikita-mirzani-kegirangan-dapatsaweran-di-tiktok-netizen-sama-miskinnya-kayak-gue goffman, e. (1959). the presentation of self in everyday life. middlesex: penguin mead, g. h. (1982). the individual and the social self: unpublished essays by g. h. mead. in: miller, d.l., ed., university of chicago press, chicago. rulli, n. (2014). teori dan riset media siber (cybermedia) (1st edition). jakarta: kencana prenamedia group. ritzer, g. (2012). teori sosiologi dari sosiologi klasik sampai perkembangan terakhir posmodern (w. rh, a. eka, p. saut, trans). yogyakarta: pustaka pelajar. (original work published in 2011). richmond, s. (2020). sartre, jean-paul: being and nothingness an essay in phenomenological ontology. university college london, uk. new york: washington square press. riandi, a. p. (2022, april 27). respons andika kangen band soal parodi zidan. kompas.com. retrieved from https://www.kompas.com/hype/read/2022/04/27/090340666/responsandika-kangen-band-soal-parodi-tri-suaka-dan-zinidin-zidan?page=all sartre, j. p. (2007). existentialism is a humanism. yale university press. https://doi.org/10.12987/9780300242539 simbolon, j. m. e. (2020). eksistensialisme tuhan analisis terhadap pandangan dan kritik jeanpaul jean-paul sartre. jurnal teologi “cultivation”, 4(1), 93-103. https://doi.org/10.46965/jtc.v4i1.219 https://selebtek.suara.com/read/2023/02/07/110412/nikita-mirzani-kegirangan-dapat-saweran-di-tiktok-netizen-sama-miskinnya-kayak-gue https://selebtek.suara.com/read/2023/02/07/110412/nikita-mirzani-kegirangan-dapat-saweran-di-tiktok-netizen-sama-miskinnya-kayak-gue https://www.kompas.com/hype/read/2022/04/27/090340666/respons-andika-kangen-band-soal-parodi-tri-suaka-dan-zinidin-zidan?page=all https://www.kompas.com/hype/read/2022/04/27/090340666/respons-andika-kangen-band-soal-parodi-tri-suaka-dan-zinidin-zidan?page=all https://doi.org/10.12987/9780300242539 https://doi.org/10.46965/jtc.v4i1.219 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 1 taxation policy by tax incentive for foreign investment in timor leste volume 1 number 2 july 2020 page 01-11 carlos afonso barreto universitas da paz, timor leste corresponding author: carlos afonso barreto universitas da paz, timor leste e-mail: cbarreto276@yahoo.com article history: received: 2020-06-28 revised: 2020-07-15 accepted: 2020-07-28 abstract: the foreign investment law, namely law number 5 year 2005 articles 14 and 15 concerning the granting of tax incentives to entrepreneurs, especially foreign investors. the timor leste government has prepared tax incentives to increase the value of investment to foreign investors. this research is a qualitative study. methods of data collection using observations and structured interviews. meanwhile, the data used are taxation reports, taxation policies on investment incentives and foreign investment. the research was carried out on the officials of the director general of tax and customs of timor leste, the head of the foreign investment board of timor leste, the head of fiscal policy are several timorese and a national director in tax and customs of timor leste and staff. the result of the research states that tax revenue will decrease with the tax incentives, but after investment activities run smoothly, investors will become taxpayers. the government must prepare itself both in terms of infrastructure, human resources, government administration bureaucracy to host foreign investors. keywords: tax policy, tax incentive, foreign investment, timor leste. cite this as: barreto, c.a (2020). taxation policy by tax incentive for foreign investment in timor leste. international journal of environmental, sustainability, and social science, 1(2), 01-11. https://doi.org/10.38142/ijesss.v1i2.11. introduction climate variability and change remain a major obstacle to human progress despite the significant efforts made at varying levels in combating the situation. the unexpected climatic manifestations and the increasing unpredictability in climatic events has made the issue become one of the main disturbing worries of our time, especially in poor nations who in majority are neither capable of detecting the anomalies nor repairing the associated damages, fao (2007). unusual meteorological scenarios such as heat waves, changes in wind circulation patterns, flooding, droughts, erratic rainfalls have registered increasing figures in recent decades, ipcc (2014). recent trends in climate change scenarios revealed that global temperatures are on the rise, unfccc (2019). climate variability deals with fluctuations in climatic parameters around their averages, for both short and long periods. variability signifies deviations in climatic statistics over a given period of time such as specific months, season or year from the long term climate statistics, characterized by changes in the frequency, magnitude and spatial occurrence of extreme and unexpected meteorological events, acmc (2009). reports indicate that least economically developed nations are more vulnerable to the effects of climate change and variability due to their high reliance on natural resources, especially in sub saharan africa where majority of the population is “poor” and depend mostly on subsistence agriculture for their livelihoods, fao (2008). in countries practicing advanced bee farming, unexpected extreme weather is increasingly rendering the manipulation of honey bees difficult (ibra 2001). climate variability is threatening mountain ecosystems, already known to be fragile. plants within the mountainous milieu are then very vulnerable to climate variability, since climatic modifications are likely to coincide with habitat degradation and stress on biodiversity, ndenecho (2005). mount oku contains one of the highest remnants of afro-motane forest, with a high and much localized degree of endemism, blom (2001). bee farming in this area is of migratory type, wherein farmers transport their hives in anticipation of the flowering of particular ecosystems, greatly determined by seasonal variation. mount oku bee farmers still depend entirely on natural forces for survival, contrary to advanced bee farming where honeybees are breed, fed and manipulated to suit the environmental conditions. this implies any dynamics in the natural environment will have modifying effects on farmers’ calendar of activities and consequently on output and yields. mount oku stands high in the minds of many honey consumers thanks to its natural white coloured honey. facilitated by the african intellectual property organisation, full property right was accorded to oku honey on october 17th 2008, as a means to increase market reach and expand the livelihood of producers, lukong (2009). the heterogeneous vegetation in mount oku area known to favour bee farming has been under degradation due to population pressure on the natural environment that has been linked to the falling prices international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 2 in farm produce and rising poverty, baimenda (2010)). unfortunately, the rate and time at which forage plants due flower has been varying in an unprecedented manner, leading to decreasing quantities of pollen, nectar and honey flows. the amount of rainfall and its distribution in mount oku area generally influences the number of times bee plants do flower and the amount of water available for honeybees, directly affecting flora composition and honey colour, mkong (2010). the climate of mount oku area, generally described as cool and mild has recently been witnessing unusual rainfall patterns, which directly affects farming calendar, tubouah (2019). these disruptions further render beekeeping difficult especially as it depends mainly on the natural ecosystem. the bee farmers of mount oku reported honey yields are no longer increasing together with the number of bee farmers and pitched hives, which was very unpleasant, at a period when the demand for their product was at a rise. it is therefore necessary to analyze climate variability in the oku area through its indicators and to establish its implications on bee farming in order to better understand its contribution to the falling honey yields. method a mixed research approach was used to collect both quantitative and qualitative data. questionnaires, focused group discussions, field observations and guided interviews. a total of 90 questionnaires were administered to purposively selected bee farmers’ with at least 10 years’ experience in bee farming. this was carried out within the 10 selected sites, taken from the five bee farming sections across the study area. the on the spot method of administering questionnaires was used, while the field observation phase helped in complementing the questionnaire and focus group discussions by helping obtain some first-hand field realities. interviews were used to obtain information from some experienced resource persons, while expertise was borrowed from two local beekeeping technicians. participative observation with bee farmers during some key periods of their farming calendar led to the understanding of some field realities. focus group discussions across 10 key bee farming villages, with a wider audience helped enrich and check consistency of the survey. the climatic data was collected on two key climatic parameters (rainfall and temperature), for reasons of data availability. some reference material provided before 1986 was also consulted which helped give an in-depth analysis and ease the understanding of the issues at stake. data on bee farming comprised of seasonal quantities of honey produced, number of planted, colonized and absconded hives, seasonal and yearly honey prices. microsoft excel, statistical package for social sciences (spss) version 20.0 were used to analyze data. descriptive statistics such as mean, frequencies and percentages were derived using spss. the cumulative difference and the cumulative percentile difference were calculated to establish temperature and rainfall anomalies. these then gave the baseline from which anomalous climatic situations and the degree of variability of climatic elements were determined. the mean and standard deviations were used to compute the coefficient of variation, which is a measurement of the variability of the climatic elements and consequently their reliability. in relative terms, when cv values are high then the variable is unreliable and vice versa. hence high variability implies low reliability. to determine trends in temperature and rainfall, regression lines were fitted to the data in order to obtain the trend of each line. the r-square (r2) values were recorded for each analysis for the purpose of determining the significance of the trend. the coefficient of correlation between rainfall, temperature and honey yield was calculated. this shows the degree and direction of relationship between the two quantitative variables. the pearson index (p) was used, which is the standardization of the coefficient of covariance to establish the link between the variables. results and discussion field findings revealed that bee farming on the slopes of mount oku is mainly of migratory type. migration is alternately between the relatively “warmer” and the “colder” locations. this is done in anticipation of the flowering periods of particular ecosystems, favoured by the high temperature gradient within very short distances. the white colour honey (oku honey) is produced only as from 2000m above sea level, where flora species behind its specific qualities can survive. the honey is of rich quality, organic in nature, unique in colour and taste, with high food and medicinal values. its productions employ an estimate number of over 400 bee farmers, though majority associate it with crop production. modern beekeeping methods such as colony transfer, use of modern smokers and bee suits, is still at a very limited level. the limited application of modern beekeeping methods is explained by the relatively low income of bee farmers and the resistance to innovation. beehive construction and transportation mainly in the dry season and main harvesting between april and may (rainy season). the nature of the relief hinders road network development to facilitate hive transportation, since hives need to be transported with a lot of care in order to avoid the breakage of honey combs. the dominant materials used are rudimentary, such as wooden pitching forks and traditional smokers (old silver pots or dishes, filled with lichens and mousses). bee veil, gloves, bee suit and long boots, are scarcely used, with most farmers depending on locally made materials. the dominant hive is the cylindrical bamboo hive as against the “kenyan top bar" hive. ● falling honey yields despite some improvement in bee farming techniques. analysis of data on the seasonal harvest of bee farmers revealed a significant drop in honey yields over time for most of the bee farmers, despite the adoption of the newly introduced “kenyan top bar hive”. the falling honey yields amongst individual bee farmers had resulted to a drop in the quantity of honey supplied to the principal bee farmers organisation in the area (oku honey cooperative). this appeared very challenging to the farmers as it happened at a period of rising price and demand for “oku honey”. bee international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 3 farmers explained fluctuating supply was explained by both highly varying yields for farmers and lack of motivation from the cooperative’s management the increasing number of pitched hives together with the extra time efforts put in by bee farmers in the area has not been backed by a corresponding increase in honey yields. ● unusual and significant variations in meteorological parameters in mount oku area. the climate of the entire north west region around elevated areas is almost uniform and characterized by minor differences which are not quite different from those of the rest of the cameroonian western highlands. the micro climate determines the growth of different bee plants and differentiation in honey colour. the pattern of the climate is altered by the mountainous landscape, with wet southwest facing slopes and rain shadows in the east. temperature inversion is a common phenomenon in valleys and depression because of cold air drainage regarding mount oku, the climate still fits into the characteristic situation of elevated areas across the north west region, a situation which is not quite different from that of the rest of the cameroonian western highlands. the observed temperature trends and rainfall amounts within the region show visible signs of significant variation at both monthly and annual scales. when compared with past climatic figures for the region, (around 1986) temperature figures appear to have been slightly higher, while rainfall shows decreasing amount over time. the calculated coefficients of variation (cv) for both temperatures and rainfall indicates both elements are increasingly variable, with rainfall exercising a relatively more unreliable character. specifically, mean temperature around mount oku appear to be rising over time, with an almost stable but slightly decreasing annual rainfall amount, although it decreases in a fluctuating manner. the number of rain days per year has been fluctuating towards a decrease with the period 1986-1990 recording the least figure. this is likely a consequence of the drought events that affected the entire region during this period. at the regional scale it was observed that the period 2006-2010 registered the highest average annual temperature since 1961.the highest mean monthly temperatures (24.2°c) for the hottest month (february) during the entire period, was registered between 1996 and 2000. individual years and months present more visible variations for both temperature and rainfall across the area, dominated by recurrent temperature extremes and erratic rainfall events. these recurrent unusual climatic scenarios have increasingly been affecting major beekeeping activities such as hive construction, its transportation before and after colonisation, pitching, maintenance, blooming of most bee plants and preparation of installation platforms which are almost entirely determined by the seasonal variation. climatic vagaries have seriously been causing obstructions especially at the different stages of the bee farming calendar, which is either directly or indirectly causing modifications in the apiary characteristics, honey yields and quality. it also affects nectar production and rate of hive decay. the effects are also transferred to the secondary activities bee farmers do carry along with bee keeping such as food crop production, rearing of goats and market gardening. analysis of rainfall data for some determinant months in bee farming showed significant variation. the months of march, august and november were selected for analysis based on the intesity of bee farming activities that take place within these months. major beekeeping activities such as hive construction, its transportation before and after colonisation, pitching, blooming of most bee plants and preparation of installation platforms are almost entirely determined by the seasonal variation. results show significant variations in rainfall wthin these influential months, on both the windward and leeward sides of mount oku at varrying degrees (figure 1). figure 1: rainfall anomalies for some key months of bee farming in manchock-oku source: data from the community forest office manchock, 2016. from figure 1, it can be observed that the month of august had a slight increase in rainfall during the late eighties, rgistering a positive rainfall anomaly of 150mm which is the peak, decreases in 1990 where a significant negative anomaly is observed. march registered major positive anomalies in 1988 and 1993, with a dominance in negative anomalies, indicating very challenging circumstances for the blooming of bee plants. the month of november in manchock-oku had years with almost complete absence of rain (1988 and 1993) and those of exceptional rainfall events (1987,1990 and 1995), where visible positive anomalies are recorded. at belo a slight fluctuation was observed for all the three months. kumbo had years with complete absence international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 4 of rains during the month of march (2000), with november and august registering steady fluctuations in rainfall. at the level of kumbo, august and november had regularly fluctuatiing rainfall amount while march registered decreasing figures over time. perceptions of bee farmers on the evolution of meteorological events in mount oku area corroborates the results from the analysis of climatic data. regarding temperature,73% of bee farmers were of the view their surrounding environment was relatively warmer than before, as against 12% and 10% for stable and colder environments respectively. on rainfall, 57% indicated that rainfall amount in the area has been decresinsing over time with increasing occurrence of erratic events, 33% indicated rainfall has been realtively stable, 7% said it has been increasing while 3% were indifferent. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 5 figur 2: mean temperature trends and anomalies for the localities of kumbo, manchock and belo source: data from the divisional and sub delegations of agricuture bui,oku and belo, 2016 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 6 from figure 2, it can be observed that variations in mean temperature around mount oku present visible varying trends over different periods, ranging from 1986 to 2009. manchock-oku shows a negative gradient value of -0.012 and a sloping angle of 0.027, indicating a negligible drop in temperature, with seasons, such as those of 1989, 1991 and 1999, that had visible positive anomalies, with some of these years registering very warm dry season maximum temperatures, which affects bee foraging and also creates conducive environmental conditions for the propagation of bush fires. the year 1986 and 1994 had more visible negative anomalies, an indication of relatively colder years, this affects the efficiency of the honey bee and the rate of hive abscond. belo had a continuous rising trend in mean temperature, with a positive gradient value of 0.163 and a sloping angle of 0.621 and significant positive in 2001,2003,2004, evidence of high level extreme temperature events in the area. the years 1998 and 1999 registered visible negative anomalies, indicating these were years when bee activity was relatively dormant, with relatively high risk of hive abscond. kumbo observed a relatively stable temperature, with a very slight positive gradient value of 0.0058 and a sloping angle of 0.004, visible anomalies, higher temperatures in 1999, 2002, 2009 and relatively low temperature in 2000 and 2006. both seasonal and annual rainfall amounts are observed to have recorded varying fluctuations across mount oku area. relatively lower rainfall figures characterized the period 1986-1992, partly a consequence of the drought events that affected the entire region around this period. the degree of variation in rainfall has been more visible due to the combined influene of both convection and orography. kumbo between 1998 and 2009 witnessed a fluctuating but rising rainfall amount with a slightly positive gradient value of 44.35 at a sloping angle of 0.53. manchock and belo observed falling rainfall trends for the periods 1986-1997 and 1997-2004, with negative gradient values of 13.13 and -84.61 respectively. this has a direct influenvce on the blooming frequency and period for bee plants and also on the variation of nectar quantities across the mountain area. kumbo registered continues negative rainfall anomalies from 1998 up to 2001, with subsiquent years recording positive anomalies. the year 1999 stands to be the driest year over the period while 2005 was the wettest. regarding the dry season rainfall anomalies, the season of 2006 had the highest positive figures for the area, implying it was the wettest dry season for the period. this favoured a high level flowering of bee plants and consequently higher rates of hive colonisation in the region as opposed to the dry seaons, like those of 2000, 2001, 2004 and 2007, marked by signifcant negative anomalies. manchock shows an almost balanced oscillation between positive and negative annual rainfall anomalous scenerios throughout the period, especially btween 1986 and 1992. the years 1992 and 1997 were the driest, with anomalies going beyond -350mm, while 1989 and 1993 observed positive rainfall anomalies of above 200mm. the dry season rainfall anomalies for manchock are highly visible especially during the second half of the period, while 1991 and 1996 registered relatively higher positive anomalies. the dry season rainfall in 1991 and 1996 registered relatively higher positive anomalies, especially that of 1996, especially that of 1996. during such dry periods, unsheltered bee hives are easilly inflitrated by water from unexpected heavy rannfall amounts, triggering abscond. the dry seasons of 1990, 1994 and 1995 registered relatively high negative anomalies, indicating the occurrence of relatively small amounts of dry season rainfall during such years. (figure 3). this usually bring a negative effect on dry season nectar availability. belo, had an almost balanced variation between negative and positive annual rainfall anomalies. the highest positive figures occurred in 1997 and 2003, with 2000 and 2004 witnessing the highest negative figures for the period. individual months were observed to have registered some major variations in rainfall amount regarding monthly variations, certain month of august which recorded more than 700mm of rainfall in 2003, but got only 350mm in 2004. unexpected and exceptionaly heavy rain storms also occurred in december 1999 and 2001, indicating the high level of anomalous rainfall events. exceptional heavy rain storms also occurred in december 1999 and 2001. the seasonal rainfall for belo show relative stability except for the dry season of 2001 that registered an exceptional rainfall anomaly of plus 50mm (figure 3). these climatic scenarios all have direct influence on the flowering of bee plants, destruction of necter and rate of hive decay while seasonality directly affects bee farmers’ migration pattern and period alongside the time spent on other secondary activities they do carryout along with bee farming.the calculated coefficient of variation (cv) for rainfall stood at 12.47% while that for temperature was 1.39%. this implies both rainfall and temperature remain relaible for the flowering of bee plants and other associated bee farming activities, though their increasing variability is distorting the flowering periods of most bee plants and the bee farming calendar in general. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 7 figure 3: annual rainfall and dry season rainfall amomalies localities of mount oku area source: data from the divisional and sub delegations of agricuture bui,oku and belo, 2016 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 8 climate related decreases in colonization level and rising rate of abscond across oku despite efforts made by bee farmers to improve on their yields and benefit from the rising market price for honey, by increasing hive numbers, no positive changes have been recorded in terms of yields. this is linked to continues decrease in the rate of hive colonization, observed to be more intense during periods of prolonged dry seasons and anomalous events. it is then evident that the dropping honey yields in oku has neither been the results of bee farmers’ low engagement in the activity nor a low market price. the situation has been complicated by the advancing frequency of hive abscond, noted to have surged during seasons characterized by erratic rainfall events and rising dry season rainfall anomalies, especially when unexpected heavy rains occurs around december and january. this is because by this period, majority of the bee farmers are usually still to re-examined and replaced worn-out rain-shelters on hives. unsheltered hives are then infiltrated by rain water, leading to abscond. the seasons of 2005 up to 2010 were highly characterized by these scenarios, with more severity during the 2007 season. the calculated coefficient of correlation between temperature and honey yields ═ -0.506 and covariance ═ -15.650. that between rainfall and honey yields ═ 0.790 and covariance ═ 5884.438, implying rising temperatures and decreasing rainfall generally had negative effects on honey production, especially prolonged dry conditions and poor rainfall distribution during the flowering periods for bee plants. the most affected stages have been those of colonisation, transportation and hive maintenance. seasonality was observed to directly affect bee farmers’ migration pattern and period alongside the time spent on other secondary activities they carry out alongside bee farming. table 1: variation in hive number, colonization and abscond rates in oku year number planted number colonised rate of colonisation number absconded rate of abscond 2001 121 89 74% 21 34% 2002 92 64 70% 11 17% 2003 158 97 62% 34 35% 2004 151 99 65% 30 30% 2005 198 126 64% 40 33% 2006 236 112 47% 33 29% 2007 222 114 51% 51 48% 2008 306 133 43% 54 41% 2009 332 179 54% 67 37% 2010 409 229 55% 106 46% source: fieldwork ● modifications in blooming periods, nectar composition and disruptions in bee farmers’ migration pattern generally, bifloral and multiflora products are known to be more dominant in honey within the mount oku area during the dry season while unifloral products dominate in the rainy season. because of irregular and poorly distributed rainfall, a good number of bee plants have been seen not to be in bloom at the expected period, while others go for two or more seasons without blooming. this has been making it difficult for honey bees to collect sufficient quantities of nectar just from few plants around the hive. arabica coffee which constitutes one of the dominating bee plants in the area, especially in relatively warm areas like mbam, djottin, din and dom (known to be the main locations of hive pitching, colonisation and subsequent transportation to the montane forest), was observed to be hardly respecting its usual flowering calendar of twice a year. it is increasingly having just a single blooming period per season. bee plants such as croton macrostachyus, (locally known as “ebjam”) whose flowering period has been known to always coincide with periods of honey flow (march) are scarcely coinciding with this period anymore due to disruptions in the pattern of rainfall. prolonged dry periods have been delaying the flowering of schefllera abyssinica (known locally as “djia”), known to be very influential in the production of white coloured honey. during processing, it has been observed that honey produced in seasons with a prolonged dry period tend to contain relatively greater quantities of waste products. unexpected dry season heavy rains, noted to be increasingly common around the months of january and december tend to infiltrate unsheltered hives, creating excessive moisture in honey and consequently its fermentation. farmers calendar (migratory type), designed based on the local climate is highly being altered on seasonal basis. hive transportation generally known to take place between the months of october and march, at times is extended to april due to seasonal instability, as was the case in 2002 and 2004. unexpected heavy rain storms have been causing floods that end up sweeping away hives pitched along banks of local streams such as nsangsang, emfueh, mii, lang and fekan. these streams are renowned migratory tracks for honey bees, reason why many hives are usually concentrated along these fluvial valleys. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 9 ● recurrent dry season bushfire events and increasing pest proliferation there has been increasing occasions of dry spells like the case of 2002 when the rainy season in mount oku area actually began in mid-april, followed by a short duration drought in 2004. during such periods, both the vegetation and the accumulated wood debris on the forest floor becomes relatively drier and burns more easily. these two periods coincided with severe forest fires, which could only be compared to the fire incidents that were earlier recorded in the area during the drought events of 1982, 1983 and1988. the fire incidence of 2004 caused serious hive damage, around mbockenghas, a renowned bee farming village located on the eastern slopes of mount oku. a greater part of the honey harvested from this area during the 2004 and 2005 honey seasons was observed to contain excessive quantities of pollen dust, which had a negative effect on honey quality, as the honey was noted to be crystallizing within a relatively shorter timeframe. these fires were also observed to be propagating very rapidly due to the extreme dry nature of the wood particles buried underground, a characteristic of periods experiencing prolonged dry spell. bee farmers reported to have observed an increase in the number of toads, ants, termites and lizards around hive locations, both within and out of the forest. toads and lizards are noted for eating honey bees while ants and termites destroy pitching forks, facilitates grass (shelter) decay and hive deterioration. lizards and honey badgers who’s attacks on honey bees were earlier dominant only around relatively lower altitude and warmer areas like mbam, dom, din and ibal are increasingly being seen up altitude (above 2000m). a weak understanding of the climate bee farming relationship, limited financial and technical means have been hindering bee farmers in the mount oku region from putting in place efficient adaptation strategies, coupled with the complex nature of the climate related environmental issues. even the experimentation of new hive designs (kenyan top bar hive) has yielded little or no fruits. ● changes in the growing period and altitudinal extension of some forage plants reduction in growing period for cereals like maize were observed around the village of jikijem and the existence of evidence of an upward extension of some plants in altitude of plants that were formerly known to survive only at lower altitude in areas with mean temperatures of above 23oc. and that places have become warmer than before, with a general decrease in the number of rainy days. bee farmers in jikijem village indicated that the production season for maize which by late eighties ran from march to october was noted to have dropped in length (march to august). this is an indication of reducing growing period for maize, since it has increasingly been able to receive the required amount of heat units needed for ripening within a relatively short period of time. some heat loving fruit trees such as mangoes, guavas and oranges earlier known to be adaptable only in zones located at about 1200m above sea level and below (mbancham, mbam, boh, bahlu and ibal), were noted to be slowly extending to locations as high as 2000m above sea level (manchock and ngvenkei). raffia palms presently do well in mbockenghas (2100m above sea level), a situation which wasn’t common in the eighties. these are clear indicators of changing environmental conditions which has favoured the growth of these raffia palms at relatively higher altitudes. discussion the variations in the key meteorological elements of temperature and rainfall in mount oku area in recent decades appear to be very unusual when related to past evidence. data evidence indicated that temperatures during the recent decade (2000-2010) were relatively higher as compared to the previous decades. the situation of rainfall observed to have been decreasing over time, concur with the findings of the, ipcc (2007) and mcsweeney et lizcano, (2008), that mean annual temperature over cameroon has risen since second half of the twentieth century, with decreasing rainfall amounts. seasonal fluctuations, positive and negative anomalous situations for rainfall and temperature, occasions of dry spells and short drought periods, show evidence of climatic variability in the region. these agree with the conclusions of tsalefac (1999) on frequent drought occurrence in the region and tubouah (2019) on the characteristic seasonal instability in oku in recent years. farmers on the western slopes of mount oku (jikejem) indicated they have been observing a relative shortening in growing period of maize (march-august, instead of the usual marchoctober), an indication of an increasingly warming environment in the area. a consequence of the general rising temperatures trends on the slopes of mount oku. the inverse relationship between temperature and honey yields, goes in line with the results of segeren (2004), who indicates that prolonged dry conditions favour pest proliferation, weaken honeybees while favouring abscond since bees will have an increasing tendency to migrate in case of any slight disturbance. it also supports the results of paterson (2006), that honeybees don’t work well during extreme hot conditions, they usually become very aggressive and do not forage for long periods thereby negatively affecting honey production. the direct relationship between honey yields and rainfall, especially when rainfall is well distributed throughout the flowering periods of forage plants, is in accord with the findings of holmes (2002), that sufficient and regular rainfall leads to flora diversity and sustain a good number of bee colonies, leading to high honey yields. it also relates with the findings of mkong (2010) that rainfall amount and distribution determines the number of times bee plants do flower and the amount of water available for honeybees. conclusion mountain apiculture in oku, which is migratory, continues to depend almost entirely on the natural environment, with majority of bee farmers usually anticipating the flowering periods of particular ecosystems in order to transport their hives. the main tools and techniques used are dominantly rudimentary, and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 10 yields have been dropping. field findings and analysis of climatic data presents evidence of climatic variability, characterized by rising anomalies for both temperature and rainfall, recurrent dry spells succeeded by irregular and poorly distributed rains, extreme temperatures and erratic rainfall events. the temperature has been on a rising trend while rainfall witnessed a decrease over the years. there exists an inverse relationship between honey yields and temperature while that with rainfall is direct, with rainfall distribution having a major influence on honey yields. these are expressed most especially through varying rates of colonisation and abscond, which lead to falling honey yields. efforts made by the bee farmers to increase the number of pitched hives and the introduction of an innovative hive model (kenyan top bar) has yielded little or no fruits, at a period when the demand for “oku honey” is on the rise. the lack of modern equipment and low educational level of majority of the farmers further complicates the situation, making adaptation weak and inefficient. climatic variability is rated the dominant cause (65%) of falling honey yields while socio-economic factors such as human pressure on the vegetation accounts for about 35%. the greatest worry remains the uncertainty in the degree and continuity of the climatic trend. reference ajake, s. (1984). the golden insect: a handbook on beekeeping for beginners, 2nd edition, ghana.104p apicam (1997). beekeeping in cameroon: bp 14814 yaoundé. 29p. baimenda, e. (2010). socio-economic analysis of beekeeping in oku sub division, north west region of cameroon. memoir of diploma of agricultural engineer, university of dschang.57p balkati, c.k. (2010): landscape degradation around mount oku. masters dissertation university of yaounde i. blom, j. (2001). rat trapping in the kilum forest: international agricultural colleges, larenstein cta, (2007). how to keep bees and process honey: practical guide seriesno13, p1-6. david, p. (1998). peoples farming workbook: cape town, david philip publishers. enchaw, g.b. (2009): an assessment of conservation strategies in the management of natural resources in kilum-ijim forest project area (nwr), ph.d thesis, university of yaounde i. fao, (1986) . tropical and subtropical apiculture, fao agric service bulletin no 68, 283. retrieved from www.ibra.org.uk fon, j.n. (2007) . market access for cameroon honey. retrieved from www.geocitic.com/whinconet hawkins and brunt. (1965): soils and ecology of the west cameroon. fao report no.2083.rome. holmes. w. (2002) . the influence of weather on annual yields of honey, journal of agricultural science, vol.139, no 1. accessed at https://www.hindawi.com/journals ibra. (2009). beekeeping in rural areas. accessed at, http://www.tcol.co.uk/comorg/ibra.htm ipcc (2007). climate variability and change, the third assessment report, cambridge university press,cambridge. lukong. p.n. (2009). oku honey valorised. accessed at http://www.allafrica.com/stories/2008 macleod, h. l. (1986). the conservation of oku mountain forest. cameroon. icbp. cambridge, 90p mcsweeney, c, m. and g. lizcano (2008). undp climate change country profiles: cameroon. undp and the university of oxford. mkong, p.y. (2006). jikijem village study report fasa – university of dschang. 106p mkong, p.y. (2007). agricultural exploitation study report: university of dschang (fasa) 51p mkong, p.y. (2010). inventory, identification, characterization and exploitation of bee plants of mount oku, for protection and enrichment planting: diploma of conception engineer of water, forest and wildlife. fasa, 74p navagas, m. (2008). climate change impact on bee population and diseases. scientific and technical review,127p. ndenecho, e. n. (2005). biological resource exploitation in cameroon: from crisis to sustainable management : bamenda, unique printers,181p. ndenecho, e n. (2005). savannization of the tropical montane cloud forest in the bamenda highlands, cameroon: journal of the cameroon academy of science, vol 5. n0 1 p 61-76 ngakfumbe s.n., (2000). “rainfall variability over cameroon, a study of the characteristics of rainfall variability in a tropical environment”, the geographer (cameroon), july 2000, vol. 1, pp20-24. nkwaimbi, w.t. (1996). evolution of agricultural zones on mount oku, maitrise memoir university of yaoundé i, 120p. paterson, p. (2006). the tropical agriculturalist: beekeeping, cardiff, macmillan publishers limited.181p segeren, p. (2004). beekeeping in the tropics: agromis foundation, wageningen, the netherlands. tsalefac, m. (1999). variabilité climatique crise économique et dynamisme des milieux agraires sur les hautes terres de l’ouest cameroun : these de doctorat. geographie physique. universite de yaoundé i. tobouah, g.n. (2015). agro forestry practices in oku sub-division: an impetus to food supply and rural landscape transformation. masters dissertation, university of yaounde, 150p. tobouah, g.n. (2019). productivity challenge of soils along the slopes of mount oku in cameroon. fluid mechanics. vol. 5, no. 1, 2019, pp. 1-7. doi:10.11648/j.fm.20190501.11 http://www.ibra.org.uk/ http://www.geocitic.com/whinconet https://www.hindawi.com/journals http://www.tcol.co.uk/comorg/ibra.htm http://www.allafrica.com/stories/2008 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journal.keberlanjutan.co.id/index.php/ijesss 11 yengo g.t (1998). wood carving in oku: an economic activity in expansion, dissertation ens, university of yaoundé 1. yengo, g.t. (2003). the impact of population growth on the natural environment of oku. dea thesis department of geography, university of yaoundé i. 731 youth citizenship: connected and unconnected in public issues volume: 4 number: 3 page: 731 743 laurensius petrus sayrani1, david b.w. pandie2, melkisedek nbc neolaka3 1,2,3faculty of social sciences and political science, university of nusa cendana, kupang, indonesia corresponding author: laurensius petrus sayrani e-mail: laurensiussayrani@staf.undana.ac.id article history: received: 2023-02-14 revised: 2023-04-08 accepted: 2023-05-17 abstract: this study is about youth citizenship in the management of public issues. indonesia is dominated by young people, which led to many studies and opinions regarding their dynamics. the main issue raised in this article is how the conditions and citizenship of young people grow and develop in response to the public issues around them. this study uses qualitative methods like indepth interviews, case studies, and concentrated conversations with 15-25year-olds to illustrate this topic. the results of this research show that young people in these two regions may describe key public issues, which is interesting because mainstream public issues are not usually defined and the tendency to use digital media as a forum for organizing and social movements. digital media allows children's movements which tend to be small and limited. in autonomous movements, this independence is strongly influenced by their desire not to be interfered with by other groups. furthermore, diametric relations with the government. another strong trait is their desire to be independent of the government. even though their efforts are often considered important by the government, they tend to keep their distance from the government. this research constructs the citizenship character of young people, which is referred to as the active-differential model. this model of citizenship shows the emergence of youth-style activism, which is quite strong. the activism of young people especially grows and is facilitated through digital media that is currently developing. through this mechanism, the character of the youth movement then tends to become more autonomous and relatively independent from the influence of state institutions. keywords: youth, citizenship, public issues, active-differential. cite this as: sayrani, l.p., pandie, d.b.w., & neolaka, m.n. (2023). “youth citizenship: connected and unconnected in public issues”. international journal of environmental, sustainability, and social sciences, 4(3), 731 743. introduction the government of the republic of indonesia, through law no. 40 of 2009, has provided legal certainty regarding the roles, responsibilities and rights of youth. it is certainly based on a shared understanding and commitment regarding the importance of the existence and progress of young people in the life of the nation and state. the existence of young people is valued as the next generation who are expected to be able to make fundamental changes in every aspect of life. youth are also expected to be able to understand the basic ideals (rechtsidee), philosophy of life, outlook on life and ideology of the state when it was founded so that one day they will truly become leaders of the country so that all activities carried out do not deviate from what the founding fathers (mahfud md) had formulated, 2010:12) mailto:laurensiussayrani@staf.undana.ac.id 732 when referring to the un secretariat (united nations) in the use of the term 'youth' or 'youth generation', the meaning often changes. a person can be said to be a youth if he is between 15-24 years old (setiawan & oktavianti, 2020). in the case of indonesia, the definition of youth may change depending on circumstances, especially due to changes in demographic, financial, economic and socio-cultural conditions (adioetomo et al., 2011: 34). however, when referring to the law of the republic of indonesia (ri), number 40 of 2009 concerning youth, the term 'youth' is defined as someone in the age range of 16-30 years. therefore, if you follow the law, the term youth is a person aged 16-30 years. the existence of this age when they are in this year is youth born in the 1990s and 2000s. in the context of decentralization, every young person is a potential asset as a future leader responsible for making local government more responsive, transparent and accountable to the interests of society by prioritizing democratic values and social justice. citizenship in various perspectives. article 1 point 2 of law no.12 of 2006 explains citizenship as all matters relating to citizens. the mapping of citizenship concerning participation (democracy) can be referred to in the description presented by collin (2015), which divides it into several perspectives, namely (1). "good citizenship" is the exercise of a right. this idea comes from liberal ideas that emphasize democratic institutions in fulfilling individual basic rights in relation to the state. so citizenship here is related to fulfilling basic rights and the political processes associated with them. in this perspective, the orientation is related to young people regarding how they use their political rights, especially in elections, participation in political parties and political literacy, (2) good citizenship as the exercise of duties. this approach emphasizes "duty" as a critical component. here they see the importance of active citizens in policy participation as a form of political responsibility, (3) good citizenship as the articulation of difference. this approach emphasizes inclusiveness and transformation based on a critical and interpretive radical/critical approach. thus, this approach tends to place the idea of citizenship in the context of structural issues that are unfair in various dimensions, such as age, gender, ethnicity, et cetera, which have an impact on citizenship issues. thus they tend to reject liberal ideas such as equal citizenship. they focus more on seeing citizenship issues on the dynamics of position, social relations and membership concerning identifying joint actions based on common interests. in public administration studies, citizenship is an essential focus of the new public service (nps) idea initiated by denhardt and denhartd (2007). in the mapping of these two authors, in general, the definition and discussion related to citizenship are at least covered by an individual approach that emphasizes each individual's self-interest (rational theory). thus, in relation to the state, the duty of the state is to enable each individual's interests to be fulfilled. in the paradigm of governance of public affairs, according to denhartd, this kind of situation develops in the new public management (npm) paradigm. another approach, denhartdt refers to the thoughts of mansbridge (1994), which emphasizes what is referred to as "public spirit" as an essential matter in discussions about citizenship. denhartd himself referred to it as "democratic citizenship". in this context, the individual is oriented to something outside his self-interest as an individual and tries to go beyond it for the greater public interest. furthermore, for denhardt, citizenship will grow and develop in three main conditions: a sense of justice, participation and deliberation. therefore, for both of them, citizenship is an idea that goes beyond voters, clients and customers in public affairs. construction of the meaning of youth in democracy. an essential reference in this regard is a book written by philippa collin (2015) entitled young citizens and political participation in a digital society regarding the relationship between government policy, youth political participation and digital media. in this book, collin compares youth participation in australia and england. he 733 conducted case studies on young people, staff and implementers at ngos that worked with young people for quite a long duration between 2007 and 2013. collin sees youth from a constructionist perspective. for him, the meaning of youth is always connected with things outside of youth (social structures, social processes and conventions regarding youth) and connected with how youth identify themselves. here, the meaning of youth is the language social actors use to represent youth. the meaning of youth, when associated with something that comes from outside (external), especially the state, then the state, as collin said, is positioned as 'what must become' rather than 'things that have an existence' (as becoming rather than being). in the context of citizenship, young people are then positioned as a product that is 'printed to be good citizens' rather than 'treated as citizens'. so, youth are always positioned as people who must understand what and where 'good participation' for the state is. at the same time, citizenship is not a reality with a single meaning. thus, the most reasonable effort in explaining youth participation is to illustrate two things. first, how are the various modes of citizenship and forms of political identity in youth discourse? the second describes how youth identify themselves in dealing with institutional and non-institutional forms of politics, political organizations and political action. the problem of the fluidity of youth and citizens is compounded by the role of another dimension, namely internet technology or digital media, in politics. with the internet, politics has become increasingly mediated. according to collin, young people in australia and england always think of participation in the context of 'issues' rather than institutions or processes. youth participate only in issues of their choice rather than participating as part of the state (being citizens). these youths choose to participate in more personal things with a non-hierarchical structure. they feel more unrestrained and thus can integrate the act of participation with their lifestyle. so, for these youths, personal goals are 'political actions'. personal goals are always reflected in the way youth conceptualize participation. in fact, according to collin, young people may be motivated by multiple goals framed by focusing action on specific issues, meeting new people, expanding relationships and seeking experiences for the future. what is absent from discussions about political participation are ideological or philosophical references. even if they talk about politics, what they talk about refers to the context of an issue. the government reproduces participatory policies as adult-led, hierarchical and elitist policies. when dealing with youth, the government failed to change this perspective from a 'membership-based society' to a 'network-based society'. the government usually forces young people to become 'members of society' who are burdened with specific tasks. in response, young people continue to look for spaces where they can dialogue and discuss – not the space provided by the government. when young people communicate their ideas in the space they want, they ask the government to hear and understand their views. it is what is meant by disconnect democracy, where there is always a distance between the concept of participation desired by the government and youth. the state and youth involvement in good governance. the focus of the analysis will look at youth in a broader context, namely that they are part of the family, community and country. scheper-hughes and sargent (1998) state that the living space of young people is found in the social structure, starting from the global political economy level to the family and community level. therefore, it is crucial to know how their interactions and relationships with others and how adults influence the lives of young people (boyden and ennew 1997). the research will consider the voices and perspectives of young people on the social structures that influence their lives. 734 the development of constructive interactions by involving young people in social organizations is the primary capital for democratic local governance and is vital for investment and economic growth. in addition, the involvement of young people will widen access to economic opportunities, especially for women, and foster collective action that can pressure the government to provide better public services (world bank, 2006). for most young people, direct conversations to recognize their presence in every policy-making and implementation will be very important compared to just, for example, voting (world bank, 2006). young people are given opportunities to participate not only in organizations formed by the government but also in community organizations/csos, ngos, or other social organizations, both profit and non-profit. socially and politically, young people have a strategic position in terms of numbers and the dynamics of their contribution to social, economic and political life. demographically, based on data from the central statistics agency (bps) quoted by dataindonesia.id (2022), the number of young people in indonesia will be 64.92 million in 2021. based on data from the central statistics agency (bps), this number is equivalent to 23.90% of the total population of indonesia, as depicted in figure 1 below: sumber: dataindonesia.id (2022) figure 1. percentage of indonesian youth 2011-2021 in the figure above, it can be explained that in terms of absolute magnitude, the number of youths continues to grow every year. although, the opposite happens if you look at the percentage of youth in the total population of indonesia. from 2011-2021, indonesia's youth percentage decreased by around two points. this situation cannot be separated from the family planning (kb) program, which seeks to reduce the population growth rate. meanwhile, as many as 39.80% of youth are 19-24 years old. as many as 39.33% of youth aged 25-30 years. meanwhile, youth aged 16-18 years was 20.87%. based on gender, 50.91% of youth are male. this proportion is higher than female youth, which is 49.51% (dataindonesia.id, 2022). meanwhile, based on the results of the 2020 population census, indonesia's population is dominated by generation z. there is a total of 74.93 million or 27.94% of indonesia's total population. generation z is currently estimated to be 8 to 23 years old. not all generation z are productive, but in about seven years, all generation z will enter productive age. the next largest population composition is in productive age, namely millennials, as much as 69.38 million or 25.87% and generation x, 58.65 million or 21.88 %. while the least population is pre boomer, as 735 much as 5.03 million or 1.87%. pre boomers are residents born before 1945, baby boomers born between 1946 to 1964, and generation x from 1965 to 1980. then millennials from 1981 to 1996, gen z from 1997 to 2012, and post gen z born from 2013 onwards (katadata.co.id, 2021). that means that the younger generation makes up almost a quarter or 24.01% of the total population of indonesia (agustina et al., 2019, pp. 9). however, according to maesy (2011, pp. 2), it is a social construction that contains relative and biased. it is because each person or institution has its definition of categories. economically they also come from diverse economic backgrounds. about three-quarters come from the lower and middle economic groups. meanwhile, another 22 percent comes from the top household expenditure group. according to bps, indonesia's poverty line was around idr 425 thousand per capita in march 2019. this economic status also affects their level of education. nearly 69 percent of youth from economically affluent families can complete high school and tertiary education. while young people in the lowest economic class are mostly only able to graduate from junior high school. source: katadata.co.id (2020) figure 2. percentage of youth by education as a result, those with economic and educational limitations enter the labor market more quickly. most of them work in the informal sector as drivers or casual workers. the amount is quite large, namely 35 percent. meanwhile, 6.5 percent are engaged in services, and only 0.5 percent work at the managerial level (safrezi, 2020). however, we need to see that young people can't only be seen from a demographic perspective, as james siegel said in solo in the new order (1986), where young people also have aspirations to show their youth, which is different from the older generation. it was also revealed from research conducted by the idn research institute. in a report entitled "indonesia millennial report 2019", the activities of young indonesians are currently heavily influenced by the digital world, from culinary and traveling, to looking for work done online. not only a matter of taste and lifestyle but aspirations are also evident among young people in the political field. political issues are not the focus of attention for millennials. it cannot be separated from the interest in news about lifestyle, films, and technology close to their lives. while political issues are considered heavy, complicated, and tedious. however, they have their political views, especially concerning the life of indonesia's diversity, democracy, security, and the eradication of corruption. 736 at the same time, in a broader political context, such as elections, the existence of young people as voters is an essential determinant in the election constellation in indonesia, as seen in the last 2019 election. the general election commission (kpu) estimates that young voters will reach 70-80 million people or 35-40% of the 139 million voters. in line with that, data from the saiful mujani research center (smrc) shows that the millennial generation in the age range of 17-34 years reaches 34.40% of the total population (katadata.co.id/2020). source: katadata.co.id (2020) figure 3. indicative millennial and non-millennial voters in the 2019 presidential election according to the populi center on another level, young people are synonymous with the desire to make changes. as ben white wrote in youth identities and social transformations in modern indonesia (2015), indonesian youth are most actively involved in the government reform movement. according to national university historian andi achdian, this active involvement is because young people are always in a transitional period. they face a new world amidst the existing order. as a result, they have more freedom in expressing their concerns than previous generations. unfortunately, according to white, young people's demands for change often fail to materialize. after the movement or political agenda ends, the new government in power sees young people as political vehicles that should support their regime, not be rebels anymore. therefore, the government will try to reduce their activism. in the local context, awareness of the important position of young people needs to be followed up by ensuring their involvement in local governance processes. in carrying out its role, every youth can participate individually or collectively to represent himself or a group. it is based on the understanding that youth (individually) or young people (collectively) have diverse backgrounds based on education, economy, ethnicity, religion, gender, region of origin, physical ability, and so on. understanding the diversity of young people requires a real response from all relevant parties in the form of providing space for participation in the implementation of democratic and constructive dialogue, both for the interests of the group (youth people) and the interests of the wider community. in this way, all the needs, interests and expectations of young people can be accommodated and followed up in the form of quality and sustainable policies and strategic programs. 737 in law no. 40 of 2009, the government of indonesia uses the age limit for young people to be 15-30 years. meanwhile, young people in this study are residents aged 15-24 according to the 1985 international youth year definition. the upper age limit of 24 years is also consistent with the who definition of young people (10-24 years). although every citizen who falls into the 15–24year age category has the right to represent himself individually, this study emphasizes the role and involvement of youth as a collectivity or group of people, so this study consistently uses the term youth. due to the reality of youth diversity, this study is not intended to work on or produce findings on specific youth. instead, this study will identify and understand young people from various backgrounds, potentials and strengths. in addition, this study will also identify means to encourage and create opportunities in the lives of young people and how these potentials can optimize their contribution to achieving better governance. the main question of this research is how does youth citizenship grow and consolidate in encouraging the governance of public issues? methods the design of this study applies qualitative methods, which are framed in the asset based model by mathie and cunningham (2003). this approach is used to see that the involvement of young people will be pursued by identifying their success, analyzing the factors that drive their success, and constructing it into a model for the youth movement. in general, the focus of this research is directed at exploring and analyzing the condition of youth citizenship in the management of public issues, which are directed at internal assets and external assets which can be framed in an asset-based approach, gender analysis and generational relations which results in an open research focus.qualitative research considers the need for depth, accuracy, and holistic information that the researcher wants to achieve. the data sources for this research are all young people and stakeholders related to developing the potential of young people in ngada regency and kupang city. given these needs, informants were determined purposively at the beginning of the data search process, followed by the snowball sampling technique. initially, purposive techniques were used to determine critical informants who were considered to have the required information. the target of key informants in this study was youth aged 15-24 who were active in various activities. at the beginning of the data collection process, secondary data will be collected to assess the potential of young people to share their activities. these data include statistical data, various policies, and related research results. these documents will be reviewed to obtain an overview of the involvement of young people in various matters related to public issues management. data analysis activities will be carried out simultaneously with data collection, from the initial to the final. result and discussion kupang city youth: digital media and collectivity. this study shows many reasons or motivations for young people to get involved in various youth communities with their respective issues. one of them is ifana tungga. this 25-year-old woman in 2020 started joining the multimedia school for all (skolmus) in the archiving team even though previously she was a theology graduate. his interest in archives stems from his activities in collecting church archives. the interesting thing is that he and his colleagues have researched the history of the agape church in kupang city, where most of the congregation is ethnic chinese. from this process, he discovered a problem that many people, including the government, did not pay enough attention to, namely the lack of documents or books about the history of a city and its dynamics, including in the city of kupang. 738 not only guided by this, some young people even have to leave their city (small town) because they are considered socially inclined to shackle a more open mind. closeness to sexual issues in traditional communities is troubling for young people. it is felt by ilta tafuli, for example. it encouraged him at a young age, namely 22 years now, he has joined the for pkbi community which is engaged in the sexual education movement, especially for young people. this community advocates for school children regarding hiv/aids, bullying, and visits to children's prisons. the orientation of this community movement is to strengthen children who tend to be socially marginalized. it turns out that young people like recording this city when they are involved in the youth movement and are also driven by something much bigger. for them, the community is part of their efforts to find their dreams that are not confined by what young people do. young people must have many choices and space to develop their career choices. pkbi and southeast also saw the tendency to take actions that the government did not carry out. for them, the issue of sex is an issue that is not discussed seriously at school. this condition shows that young people have an imagination that is different from the mainstream imagination socially, even that thought by the government. this space, as well as an alternative, is what young people want to shape and encourage. another interesting thing is the emergence of a tendency for young people to use digital media as the basis for their activities, such as facebook, instagram and podcasts. for them, through social media, young people's ideas are considered easier to connect with other people, especially other young people. on the other hand, the efforts of young people to work on public issues are only sometimes connected with the government. in terms of financing, for example, youth movements tend to be carried out independently. the movement to record the city, for example, was carried out independently, which was able to raise funds independently, including through donations that were raised independently. in another aspect, they also choose to collaborate with other communities with the same vision and direction of movement. however, the interesting thing is the independence that young people promote based on efforts so that outsiders, including the government, do not intervene in ideas and program designs that are carried out. . at a more substantial level, youth movements such as recording cities see that there is a problem with the government's work related to archives which are considered to have no clear concept. so there is a knowledge gap between young people and the government which complicates their communication with the government. at the same time, young people are considered to be the ones who have to build communication with the government, not the other way around. intergenerational relations are also an interesting dimension to study. as practiced by some young people in kupang city and others, the movement to record the city develops in a dynamic "senior" (kaka-kaka) relationship scheme. an open mindset and communication style are recognized as a situation that allows younger people to appear confident and develop their potential according to what they want. the process of learning between generations is also evident in the efforts of young people to apply leadership patterns that vary according to the conditions and situations they face through archiving activities. archives like those run by some young people at school originate from a great curiosity about the city's history. to know the city's history through archives, they can know their identities as city residents. the perspective of viewing archives as historical documents is also interesting. for them, the archives attempt to find the city's identity. recording the city is an effort to see the city's history in three aspects: memory, space and imagination. here time is not seen as merely past, present and future which are linear. nevertheless, time is seen as a circle. in this way, through the archives, the city's citizens, in 739 general, can be encouraged to imagine the desired future city and participate in the policies that the city government will take. bajawa city youth: breaking the vacuum in communality. in the last two years, there has been a movement of young people who are members of the mata api old workshop (lotumapi) in the form of a podcast. the exciting thing about this podcast is that it is claimed to be the first podcast in flores (ntt), founded on january 8, 2021. according to reinald l. meo and hancel goru, two of the media's founders (https://youtu.be/dev-t5l8ocy). the bajawa people's custom of gathering nearby a garden at specific times to converse about various topics while sipping moke is referenced by their podcast, loka tua (alcoholic drink). at this moment, various severe problems in the community were resolved amicably. many community decisions are taken from this mechanism. the interesting thing about this movement is that there is an effort to reveal an intelligent youth movement with their catchy slogan, "for lotumapi, everything is a question". they attempt to choose a serious issue or theme for their podcast but in a less serious package. there is some effort to move the traditional communication model of the bajawa people in loka tua into digital media, simultaneously creating a unique communication model for young bajawa people. on the other hand, this movement is also a sign of the emergence of young people who care about public problems and seriously problematize them. it is important because in ngada regency, especially in bajawa city, it is rather difficult to find political movements influencing this area's social and political situation, at least in the last 10 years. this situation is rather interesting to observe because, in 2014, the movement to influence and even suppress government policies appeared rather intensively, spearheaded by a young man, fritz dose, who organized himself in the ngada community communication forum as a forum for fighting against the ngada regional government's policy of reallocating (moving) traders from the market. bajawa inpres to a new market, namely boubou. this community raises several issues. in its first broadcast, this community was relatively bold in raising a theme related to politics with the theme "are you ready to be the next?" who appointed one of the young figures in ngada regency, namely geradus reo, in the regional election contestation for ngada regency (https://youtu.be/bnsktwgmdfm). it was considered brave because they raised political themes but at the same time discussed a figure directly. it has the potential to make this podcast a political tool for a certain group. it will readily be labeled a "supporter" of someone and become an "opponent" of another group. however, this is interesting in the context of young people and the city of bajawa, where political talk in "official" public spaces is scarce. that means the youth movement has become a rigid hacker who talks about politics openly. this kind of movement is interesting because in the context of ngada in general and bajawa city in particular, where people tend to be socially connected (family), know each other, and are socially connected to the bureaucracy, talking about politics and even figures has the potential to result in direct social disunity. such a risk is something that many people in bajawa do not want to take, let alone young people. in other early episodes, especially in episode 3, they raised the issue of covid-19, which at that time was so worrying for the people in this city. this worry is not solely due to the danger of spreading the covid-19 virus but precisely because this situation is taking place in an area, especially bajawa city, a relatively small city. in situations like this, the social dynamics related to this issue are far more complex. at that point, as young people, they tried to fill the space of public anxiety about covid-19 with information about various things related to covid-19. 740 more than that, crucial issues full of conflict, such as the mataloko geothermal development, were also raised (https://youtu.be/fl8zjtay4ku). featuring guest speaker toni anu, several things are attempted to be reviewed in this podcast. the interesting thing that was revealed was the reason for the residents' rejection of the development of this geothermal project. some of these reasons include that the community around the project location tends to perceive that this project has no significant implications for their welfare. another thing is the use of productive land for the community as this project's scope. on the other hand, the land is the basis of community life in the agricultural and plantation community scheme. concerns about disruption to residents' springs, the environment and the emergence of social conflicts were also some of the reasons raised in this discussion. in this discussion, they also raised how this rejection relates to the government. what is evident is the government's systematic efforts to involve community leaders, religious leaders, village government and sub-districts for a comparative study in manado. another issue raised concerns "psn", namely the ngada football association (https://youtu.be/bnsktwgmdfm), a local club belonging to ngada regency. as an area whose residents are very interested in football and are fanatical about psn, the progress, problems, achievements, et cetera. related to this club will be a concern and even be defined as a public problem typical of the ngada people. this condition has prompted lotumapi also to discuss this issue in their podcast. interestingly, this episode was the episode with the most visitors. in contrast to the youth movement in kupang city, a more typical situation is found in bajawa city. communal social character (everyone tends to know each other/connected in various ties such as family/grand, religious institutions, social and cultural rituals), especially socially connected with the bureaucracy (family/acquaintances in the bureaucracy), is a situation that does not allow the emergence of political movements open. through the bureaucracy, parents, relatives and other social forms, people in ngada (bajawa) mobilize social status, an established economic base, social symbols of the community and even, to some extent, become channels of access to bureaucratic resources such as projects for contractor families, social assistance and other types of access. that means criticizing the bureaucracy is tantamount to dealing with "their people". in this situation, the movement to influence the public and even deal with the government is carried out in a "soft mechanism" through digital media instruments. through this media with intelligent packaging, conflicts can be minimized while maximizing their movement in social relations (community).the research results in these two areas show the following character trends in the involvement of young people in public issues, as explained below. definition of a public problem. the findings of this study indicate that young people in these two regions can define public issues that they consider essential. to a certain extent, public problems are not always defined in the mainstream. for example, the issue of city archives is an interesting example of this. the issue of the city archives is considered vital by them amid typical issues of the city of kupang in general, such as drinking water, garbage, street lighting and et cetera. for residents of kupang city in general, the city archives are not a concern and are even thought of as a public matter. youth in bajawa city is the same way. the psn ngada issue concerns the ngada public, but they tend not to see it as part of a public issue within a public framework. the issue concerns many people but is not considered a policy issue. at that point, young people in this city problematized this issue and voiced it from a public perspective, not just a matter of social interest. the tendency to use digital media as a forum for organizing and social movements. digital media allows children's movements which tend to be small and limited, to have greater reach and social influence. here, social media is not merely a means of movement but is inherent in the 741 character of young people who are literate in this area. through digital media, they can produce a kind of autonomous space in determining the content and direction of movement, including freedom in defining the public issues they believe in. autonomous movement. one of the main findings of this study is the character of the independent youth movement, especially in financing. they tend to finance themselves, raise funds for their activities, and even use their resources. this independence is strongly influenced by their desire not to be interfered with by other groups. diametric relations with the government. another strong trait is their desire to be independent of the government. even though their efforts are often considered necessary by the government, they tend to keep their distance from the government. to a certain extent, they think the government cannot connect with them, especially regarding public issues, working mechanisms and offered solutions. conceptual framework for youth citizenship: digital media, active-differential (connected and disconnected). research shows that the child publicity movement is unique. it turns out that the youth movement does not only refer to "good citizenship" as the exercise of rights (collin, 2015), where the youth movement tends to be oriented towards fulfilling their fundamental rights, especially those articulated in elections and political literacy in general. however, the case regarding recording cities, for example, is much broader in orientation. they are not seeking to influence the state through formal political mechanisms to promote their ideas. however, they do it in the community they develop by expanding it through the digital media they control. the youth movement under study is also not fully engaged within the framework of good citizenship as the exercise of duties. this approach emphasizes "duty" as a critical component. here they see the importance of active citizens in policy participation as a form of political responsibility. even though, to a certain extent, the youth movements studied reflect active citizens. they do not place them as "duties". the activeness they develop is not in the "duty membership" relationship scheme, which at a certain level, reflects a hierarchical relationship. instead, they try to carry out their activities in a relatively autonomous scheme to what is defined by the state. the youth movement under study seems more toward the logic of good citizenship as the articulation of difference. this approach tends to place their movement in a "different" movement in the public mainstream. they tend to be autonomous in determining the boundaries of public matters and how they do them. although the youth movement is developing in the digital era, which allows all people's activities to be commodified economically, the self-interested character of each individual is not fully developed in their movement. instead, they move in situations where denhartdt (2017) refers to mansbrodge's (1994) thinking as guided by "public spirit". in this context, the youth movement is oriented towards something beyond their interests and tries to go beyond it for the greater public interest. based on these various descriptions, this study proposes a framework for youth citizenship called active-differential citizenship. active-differential citizenship shows the character of the youth movement, which is autonomous in carrying out its ideas and movement models. their movements are only sometimes structurally connected with state institutions. even though they do not openly oppose state actors and institutions, they can appear beyond the state through their activities which are not always defined by the state technically administratively. this kind of diametrical relationship is possible because young people can use digital media as a basis and an instrument for their movement. through this situation, they can do two things that characterize 742 the youth movement: being connected to the public and, simultaneously, not being connected (autonomous) to the state. conclusion referring to the main research question, namely, how does youth citizenship grow and consolidate in encouraging the management of public issues? based on the previous description, this study constructs the citizenship character of young people, which is referred to as an activedifferential model. this model of citizenship shows the emergence of youth-style activism, which is quite strong. the activism of young people especially grows and is facilitated through digital media that is currently developing. through this mechanism, the character of the youth movement then grows and tends to become more autonomous and relatively independent from the influence of state institutions. the autonomy of the youth movement can be seen in two main things, namely, the substance of the movement and its model. in substance, public problems (publicity) are defined in a particular way. it is not defined as the dominant view of something important and deserves to be called a public problem. their point of view is different from that defined by the state in general. from the aspect of its movement model, youth movements develop on a small scale and are bound to solid relationships. however, in this model, they have the power to reach the public more broadly and deeply. based on the results of this study, several suggestions can be submitted to other researchers. this theme is fascinating if you want to read it from a public administration perspective. it is because, so far, public administration studies have yet to sufficiently examine policy and management issues with a specific approach, especially for young people. demographically, they are a dominant group and, at the same time, dynamic. it means that if we want to understand policy, we must also understand the dynamics of this cluster. in this regard, the civic approach needs to be more developed in the study of public administration. therefore, other researchers can fill this space by using a more diverse model of citizenship to understand its dynamics in policy and management. the limitation of this research is that there needs to be a complete explanation regarding the social, economic and political contests that shape the social character of young people and their relation to digital development. this section can be studied in more depth to obtain a more convincing explanation regarding the hybrid character of young people produced by the social, economic and political context and the currently developing digital era. at the practical level, especially for the government, in order to be able to build dynamic relational patterns with young people related to collaboration in handling public problems. the ability of young people to move in a small form with an extensive reach is an important potential for the country in encouraging more dynamic social change and development. references adioetomo, s. m., & samosir, o. b. 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(2020). analisis data kiprah milenial di pucuk pemerintahan. katadata. https://katadata.co.id/safrezifitra/analisisdata/5e9a57af91240/kiprah-milenialdi-pucuk-pemerintahan. scheper-hughes, n., & sargent, c. f. (1998). the cultural politics of childhood. berkeley: university of california press. setiawan, c., & oktavianti, t. i. (2020). the future of work for the asian youth country profile: indonesia. world bank. (2006). development and the next generation. world bank report 2007. washington dc. https://databoks.katadata.co.id/datapublish/2021/05/24/proporsi-populasi-generasi-z-dan-milenial-terbesar-di-indonesia https://databoks.katadata.co.id/datapublish/2021/05/24/proporsi-populasi-generasi-z-dan-milenial-terbesar-di-indonesia https://dataindonesia.id/ragam/detail/persentase-pemuda-indonesia-cenderung-turun-dalam-sedekade https://dataindonesia.id/ragam/detail/persentase-pemuda-indonesia-cenderung-turun-dalam-sedekade file:///c:/users/hp/downloads/1(1 https://doi.org/10.1111/j.1467-8675.1994.tb00004.x https://doi.org/10.1111/j.1467-8675.1994.tb00004.x https://ideas.repec.org/a/taf/cdipxx/v13y2003i5p474-486.html https://ideas.repec.org/a/taf/cdipxx/v13y2003i5p474-486.html https://ideas.repec.org/s/taf/cdipxx.html https://doi.org/10.1080/0961452032000125857 https://doi.org/10.1080/14442213.2012.645796 https://katadata.co.id/safrezifitra/analisisdata/5e9a57af91240/kiprah-milenial-di-pucuk-pemerintahan https://katadata.co.id/safrezifitra/analisisdata/5e9a57af91240/kiprah-milenial-di-pucuk-pemerintahan international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 388 enterprise risk management, value chain, and life cycle cost: how the three concepts are adopted to increase competitiveness volume: 3 number: 2 page: 388 396 antonius alijoyo faculty of economics, parahyangan catholic university, indonesia. corresponding author: antonius alijoyo e-mail: antonius.alijoyo@gmail.com article history: received: 2022-03-29 revised: 2022-05-27 accepted: 2022-07-18 abstract: enterprise risk management (erm), value chain vc), and life cycle cost (lcc) are three crucial concepts in running an effective company. hence, no specific study has been done to identify how those concepts were implemented in companies in indonesia. thus, the study objective was to identify types of erm used by the companies, how they connect the erm to vc and lcc, and how effective the combination of the three concepts to enhance companies’ competitiveness was. the study data were collected through focus groups discussion and interviews. this study involved some scholars and selected professionals who were the senior management of corporations listed in idx. the fgd and interview results were analyzed qualitatively through an interactive data analysis model. the study found that most companies applied the iso 31000 as their erm. the respondents agreed that erm was used as the basis for setting and managing prices that support the implementation of vc and lcc. besides, they also believed that the integration of the concepts was effective in increasing competitiveness. since this study was conducted qualitatively, the result of the study needs to be supported by a further study using a quantitative approach to strengthen the result of the study so that it can be generalized to a bigger population. keywords: company competitiveness, enterprise risk management, life cycle cost, value chain. cite this as: alijoyo, a. (2022) “enterprise risk management, value chain, and life cycle cost: how the three concepts are adopted to increase competitiveness.” international journal of environmental, sustainability, and social sciences, 3 (2), 388 – 396. introduction risk management is the process of identifying, analyzing, evaluating, controlling, and trying to minimize as much as possible or even eliminate the risks faced by business owners (soltanizadeh et al., 2014). risk management is applied by entrepreneurs to prevent losses that harm the company. risk management is very important to be applied by an entrepreneur to face a world full of possibilities and uncertainties in a very dynamic business climate (roper & tapinos, 2016). no organization or business can avoid various business dynamics and problems. no business is free from uncertainty and problems. either technical or non-technical. therefore, entrepreneurs must be prepared to face the various challenges and dynamics that confront them. this risk management is a defense tool for business owners from the various problems. risk can be defined as an adverse event or the possibility that the results obtained will deviate from expected results (miller & jones, 2013). if the risk occurs in an organization, it may harm the organization. in the worst possible situation, the risk could destroy the organization. in general, risks can be grouped into pure risk, namely risk with the possibility of loss but no possibility of profit, and speculative risk, which is the risk where we expect losses and profits (ostrowska & mazur, 2015). in addition to pure and speculative categorization, risk can also be distinguished between dynamic risk arising from changes in certain conditions (changes in community conditions, technological changes, which can give rise to new types of risk) and static risk arising from certain equilibrium conditions (practically risk does not change from time to time) (paltrinieri & khan, mailto:antonius.alijoyo@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 389 2020). risk can also be grouped into subjective risk, risk related to one's perception of risk, and objective risk, risk-based on objective parameter observations (santeramo & lamonaca, 2021). considering that many risks must be faced, a company must manage risk. risk management aims to manage these risks so that the company can obtain optimal results (sprčić et al., 2015). if a company cannot manage risk properly, then the company has a high tendency to suffer losses (s. ahmad et al., 2014). therefore, the risks faced by the company must be managed so that the company can survive. unfair competition, especially price competition, is one of the risks companies often face and must be anticipated (rothenberg et al., 2016). the price of a product tends to be a factor that influences customer interest in buying a product (dost & geiger, 2017). so this means that price is something that can affect the competitiveness of a company (bauner & wang, 2019). for this reason, in determining the price of a product or service, the company will perform various calculations. calculations performed to determine product prices are usually carried out by considering the value chain and life cycle costs. value chain (vc) is a series of business activities that can increase the value of utilization of the goods or services produced at each stage or step (brennan & rakhmatullin, 2017). so vc analysis is a process in which a company identifies the main and auxiliary activities that add value to the product, then analyzes them to reduce costs or increase differentiation. vc analysis is a strategy used to analyze the company's internal activities. in other words, by looking into internal activities, the analysis reveals where a company's competitive advantages or disadvantages lie (levy & powell, 2005). companies that compete through differentiation advantage will perform activities better than competitors. if it competes through cost advantage, it will try to perform its internal activities lower than competitors. when a company can produce goods at a lower cost than the market price or deliver superior products, it earns a profit. meanwhile, life cycle cost (lcc) is the cost required by a building during its design life (padgett et al., 2010; wang, 2018). these costs include planning and construction costs called initial costs, costs for routine maintenance and repairs called maintenance costs, and costs for demolition and recycling of unused materials (knauer & möslang, 2018). this is done when the building can no longer function. lcc identifies product costs from the research and development stage, which begins with identifying the needs/tastes of the community, then the production stage and the postproduction stage known as logistics costs, such as transportation costs, advertising, distribution, and guarantees (korpi & ala-risku, 2008). the costing made on the lcc can provide information and benefits on how the product will be in the future if the product is no longer produced. considering that risk management, vc, and lcc have an important role in running a company. thus, this research aims to identify how to implement these three concepts to increase competitiveness. specifically, this research aims to identify the types of erm used by the companies, how they connect the erm to vc and lcc, and how effective the combination of the three concepts enhanced companies' competitiveness. enterprise risk management (erm). erm is the leading approach to managing and reducing risks, enabling a company to determine how much uncertainty and risk are acceptable to an organization (malik et al., 2020). erm serves as a strategic analysis of risk throughout an organization, cutting across business units and departments and considering end-to-end processes (meidell & kaarbøe, 2017). in adopting an erm approach, companies gain the ability to align their risk appetite and tolerance with business strategy by identifying events that could leverage them to capitalize on the opportunities while managing its adverse effect and then developing an action plan to manage them (alijoyo, 2020, p. 1). a company could follow various erm frameworks – all of which should define the essential components, suggest a common language, and provide clear erm guidance. besides, each implemented framework should also describe an approach for identifying, analyzing, responding to, and monitoring risks and opportunities facing the enterprise (dehmer et al., 2015; rodrigues-dasilva & crispim, 2014). as further elaborated by arena, arnaboldi, & azzone (2011), the role of erm falls into two critical characteristics, namely (1) the characteristics of comprehensiveness that covers every different risk categories, and (2) the integration characteristics orienting on the erm role that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 390 encompasses every line of business, functional areas, and its influence within a company. within this context, erm coexists within the corporate governance scope that covers the role of the company's internal audit, internal control, and financial reporting (r. a. r. ahmad et al., 2015; cao et al., 2015; hoyt & liebenberg, 2011; spira & page, 2003). design enables the company to cope with its internal control issues and bring added value to its stakeholders (renault et al., 2016). among the more widely known frameworks and/or standards, the related erm definitions they promulgate are coso erm framework (coso) and iso 31000 risk management principles and guidelines (iso 31000). risk management has several important objectives that support a company to survive and achieve its goals or visions and missions. there are at least four objectives of risk management as follows: protecting the company. as discussed earlier, the concept of risk management emerged to protect a business to survive the various challenges and problems that every company must face (f. de florio, 2011). every business challenge and the problem can impact different levels, from low to high. this risk management is made to reduce the risk that the company must accept. thus, the loss or risk that the company must bear can be minimized to the lowest possible level. entrepreneurs can determine how much risk they can tolerate. assisting in framework creation. the existence of risk management will greatly facilitate business owners to create a corporate framework (borek et al., 2014). a risk management objective is an assumption for an effective and efficient work system for business owners or management. for example, the existence of risk management makes business owners create sops in such a way as to prevent financial loss. employers can also make sanctions if conditions are detrimental to the company. improving business performance. the existence of risk management will automatically encourage business owners or management who have been given the authority to act proactively to reduce the risk potential. with an ongoing control system, management will find it very easy to find problems in the field, which in the future can be used as material for continuous evaluation and improvement (quon et al., 2012). this condition will encourage the company's performance to be more effective and efficient. indirectly, the company's competitiveness will also be stronger. as a reminder. risk management can also remind every business element to be careful every time they carry out their work. this caution will reduce the risk of work process errors that can impact losses both in time, energy, or financially (johnston & soileau, 2020). value chain (vc). value chain analysis is when a company identifies the main and auxiliary activities that add value to the product, then analyzes them to reduce costs or increase differentiation. value chain analysis is a strategy used to analyze the company's internal activities (brennan & rakhmatullin, 2017). in other words, by looking into internal activities, the analysis reveals where a company's competitive advantages or disadvantages lie. companies that compete through differentiation advantage will try to perform activities better than competitors will. if it competes through cost advantage, it will try to perform its internal activities lower than competitors. when a company can produce goods at a lower cost than the market price or deliver superior products, it earns a profit. value chain activities are divided into main activities and supporting activities. in the main activity of the value chain, there are activities (dorri et al., 2012). inbound logistics is an activity that refers to the process of transportation, storage, and delivery of goods that enter the business (knoll et al., 2016). then the main activity contained in the value chain, namely operations, is an activity related to converting inputs into outputs in the form of certain goods or products through a productivity process by considering the completeness of production support equipment. then there are outbound logistics activities, which are activities related to receiving goods from production, storage, and distribution of products to consumers or buyers (g. h. gessinger, 2009). in addition, in the main activity of the value chain, there is marketing and sales, which is a method used by companies to influence the market or consumers to buy their products. then the main activity of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 391 next value chain is service, which is a series of production activities that includes providing services to maintain and increase the value of the products offered. in value chain support activities, firm infrastructure activities consist of departments or financial functions (accounting, finance, planning, and so on) that serve the organization's needs and bind the parts into a single unit. furthermore, there are human resources management activities, namely a series of activities in recruitment, training, compensation, and work culture. in addition, there are technology development activities as a technology development tool to produce a product that has a selling value in the market. the technology needed in a company includes developing equipment, software, hardware, and procedures in the transformation of products from input to output. then in the last value chain support activity, there is procurement activity, namely the process of purchasing material resources and other inputs, which are used in the value creation process in all activities. life cycle cost (lcc). according to chu and hakim (2015), lcc is a technique that allows a comparative cost assessment to be made over a certain period, taking into account the initial capital investment and future operating costs. in addition, sesana & salvalai (2013) said that lcc evaluates various cost elements, particularly the materials and components used, such as energy, water consumption, and overall asset performance. lcc is composed of initial costs, maintenance, and operational costs, replacement and replacement costs, and salvage value. lcc analysis is an important design process in controlling the initial and future costs of owning an investment project. in planning lcc, we need to know the service life of the components of the building materials used. this is something interesting because so far, the service life assessment has only been carried out on a building as a whole. service life is the service life of a building material component. determining service life aims to facilitate calculations in the maintenance phase and replacing building material components that have passed the service life limit. methods considering the study's objective, this study can be classified as qualitative research following grounded theory research. this type of qualitative research is done to construct a theory based on the respondents' views on the studied problems (creswell & creswell, 2018). to collect the data, the researchers collected data from focused group discussions (fgd) with some scholars and interviews with selected respondents who sit at senior management of corporations listed in idx. the data from the fgd snd interview were analyzed qualitatively using an interactive data analysis model that consisted of three steps: data reduction, data display, and conclusion drawing or verification (miles & huberman, 2014). first, all collected data were selected based on the criteria to ensure that the data were valid or met the study's objective. second, the researchers grouped the data based on the focuses of the study and coded the data. third, the researchers concluded the data to answer the research questions or the study's objectives. result and discussion types of erm used by the companies. from the fgd results, it was found that most of the companies that were sampled used iso 31000 in implementing erm. the managers of these companies stated various reasons why they chose iso 31000, as shown in table 1. in general, the reason is that iso 31000 has proven effective to be implemented as an erm. in addition, iso 31000 is a national standard in indonesia and has been used as an erm standard in more than 50 countries in the world. this shows that iso 31000 is internationally recognized. the same thing was also found from the interviews, where company managers stated that more of them adopted iso 31000 for various reasons similar to the reasons found during the fgd implementation. from the results of previous studies, the application of iso 31000 has been proven to be able to identify the risks faced by companies (lalonde & boiral, 2012; nabawy et al., 2021). by knowing the risks that will be faced, anticipatory steps can be taken to improve the company's performance international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 392 (asmarawati & prince, 2021; lalonde & boiral, 2012). furthermore, if the company's performance increases, the profits obtained by the company will also increase (k. paul, 2014). in other words, it can be said that iso 31000 can bring many positive impacts for companies. compared to coso erm, company managers practically feel that iso 31000 is easier to implement. table 1. iso 31000 or coso erm adoption method of data collection results fgd iso 31000 is the official risk management standard in more than 50 countries. implementation of iso 31000 increase efficiency and encourage proactive management, improve the performance and resistance of the management system to be able to build shareholder trust protect the company from risks due to changes that occur effectively increase the probability of achieving the target provide analysis of opportunities and threats to identify and manage risks better able to provide reliable information for decision making and planning, help predict difficult situations in the future, so that preventive measures can be taken before risks arise, improving the ability of businesses to carry out their business in a sustainable manner iso 31000 has already been declared as the national standard of indonesia by the national standardization agency of indonesia interview coso has some good points, but overall he finds it complicated and heavy to ensure effective risk management, iso clearly states eight principles that must be met while coso does not. the eight principles include integrated, structured, and comprehensive, according to organizational needs, inclusive, dynamic, based on the best available information, and continuous improvement considering human and cultural factors. clarification of the level of implementation of management is explicitly stated in coso, while iso is not clearly stated. coso states that the risk management framework must be applied comprehensively at the global level of organizational entities and divisions, business units, and subsidiaries. coso has over 100 pages, while iso 31000 can be read in under an hour. how the companies connected the erm to vc and lcc. when discussing how companies relate the concept of erm to vc and lcc in the fgd, it was found that erm is the foundation of the implementation of vc and lcc. from the results of the fgd, it can be conveyed that the company managers believe that without a good erm, the implementation of vc and lcc will not be able to succeed optimally. they believe that a good erm implementation will increase the trust of investors and stakeholders, which will automatically build the value of the company. what is more, it is said that the orientation of vc is to solve problems and make decisions. by knowing the risks that will be faced, the company manager will make decisions to solve the problems faced better. in other words, erm will support the comprehensive implementation of vc and lcc. likewise, the results of interviews show that erm has a very important position in increasing company value and is important in calculating lcc. based on the interview results, the respondents stated that erm could not be separated from all activities carried out by the company, especially in terms of vc and lcc. this is also supported by empirical data, which states that the presence of risk has been shown to harm lcc so that an effective erm is needed (g. craighead, 2009; flanagan et al., 1987). risk analysis is mandatory to be carried out in the preparation of lcc to avoid things that are not desirable (babashamsi et al., 2016; padgett et al., 2010). likewise, with vcs, erm will assist vcs in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 393 ensuring that the company can achieve the expected value by building investor and stakeholder trust (sayari & marcum, 2018). table 2. the opinion on value chain model and life cycle cost approach implementation method of data collection results fgd most companies adopt the vc concept, and most companies also use the lcc approach. the difference between one company and another is the depth and details of the analysis and the sophistication and digitalization of their platform to conduct such analysis—the primary definition of vc orients on problem-solving and decision-making activities. interview the concept of value chain and the approach of lcc would not be workable if we could not identify and analyze the risk factors in the whole exercise. a contingency perspective should be embedded, and the value at risk needs to be visualized to help marketing set / determine the company's product or services value proposition. in that sense, we need to consider risk management approaches in the whole exercise of vc and lcc. iso 31000 or coso erm framework is considered to make our integrated risk management work in the product/services costing/strategy. how effective the combination of the three concepts to enhance companies’ competitiveness was. based on the results of the fgd, it was found that the integration of the three concepts is seen as being able to increase the company's competitiveness. the respondents agreed that a good erm would strengthen the company in facing challenges. by having the strength to face challenges, the company will compete. when viewed from the vc perspective, respondents also believe that vc will increase the value of the company, which can increase investor interest in investing in shares. likewise, with lcc, respondents think that lcc will help companies determine the price of products or services to be sold. the results of the fgd were also supported by the results of the interviews, which also showed the same thing. respondents interviewed also said that good competitiveness would be created with good integration of erm, vc, and lcc. they state that good erm will prepare the company to face uncertainty, especially in this digital era. they also said that by implementing good vc, the company would be increasingly recognized for its existence. furthermore, with a good lcc analysis, the price of the product or service being sold can be determined properly to compete in the market. the findings from the results of the fgd and interviews are in line with the opinion of saeidi et al. (2019), which states that erm is believed to be able to shape the company's competitiveness. one of the things that make erm able to increase competitiveness is the ability of erm to improve company performance (mohammed & knapkova, 2016). in addition, erm can also increase the company's resilience from all threats that may occur in the future to realize long-term competitiveness. table 3. the value of erm to the longer-term company's competitiveness method of data collection results fgd erm is to help a company keep alerted both to the upside and downside risks related to their long-term goal and objective through its strategy. it means they must have set their risk appetite and then translated it down to its capacity and capability at a business process level, both to deal with today's challenges and the future. the erm will help organizations point out what is needed to have sufficient organizational resilience against the turbulences as early as possible and avoid the crisis from occurring. it also helps the organization look ahead to what to embrace to be sustainable, as their value proposition and costing strategy and its operationalization through the vc model and lcc approach. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 394 it is relevant as uncertainties and risks are rising in the digital world. they must be well-addressed explicitly and thoroughly by an organization that adopts the vc model and lcc approach. an organization's supply chain has been radically changed both in its structure and elements due to digitalization, where borderless and timeless are today's norm. interview the role of erm even becomes more critical in the digital world, where the value chain becomes more data-driven. it has changed the structure of costs which has been swinging dramatically from brick-and-mortar value chain to the most online value chain paradigm. if the new paradigm is not well-addressed by an effective erm, it could cause an upside risk and a downside risk. as a result, the exploration should be done at no time or simultaneously with the elaboration, execution, and exploitation. conclusion the study discovers that most companies in indonesia adopted the iso 31000 for their erm. this study confirms that the role of erm using iso 31000 is crucial for the competitiveness of a company that adopts the vc model and lcc approach. moreover, erm is critically required due to many rising uncertainties and risks along with the value chain of the organization that needs to be identified, analyzed, evaluated, and treated accordingly and consistently through erm. as such, erm helps an organization increase organizational competitiveness by reducing the likelihood of an event risk, which will reduce the cost of operationalization and increase the capability and capacity of the organization to exploit the opportunity. since this study was done qualitatively, a further study that applies the quantitative method needs to be conducted, especially to prove the result of this study quantitatively. references ahmad, r. a. r., abdullah, n., jamel, n. e. s. m., & omar, n. 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volume: 2 number: 2 page: 55 62 1ernie hendrawaty, 2sri hasnawati, 3lia purnamasari 1,2,3faculty of economics and business university of lampung, indonesia corresponding author: ernie hendrawaty faculty of economics and business university of lampung, indonesia email : ernie.hendrawaty@unila.ac.id article history: received: 2021-06-29 revised: 2021-07-15 accepted: 2021-07-28 abstract: this study aims to determine the role of independent commissioners to control the effect of family-owned business characteristics on dividend policy. this study construct panel data that estimate using panel regression with a fixed-effect model. the model is estimated using financial data of 64 indonesian manufacturing companies that were observed from the period 20162018. the result showed that family-owned business characteristics have a positive effect on dividens. the independent commisioners were able to control the effect of family business characteristics on the dividend policy. the independent commissioners have a role in reducing the positive effect of family-owned businesses characteristics on dividends. keywords: independent commissioners, family-owned business characteristics. dividend policy. cite this as: hendrawaty, e, hasnawati, s, purnamasari, l, (2021) do independent commissioners control the family-owned business characteristics effects on dividend policy? international journal of environmental, sustainability, and social sciences 2(2), 55 – 62. https://doi.org/10.38142/ijesss.v2i2.71 introduction the structure of share ownership certainly differs from one company and another. a family business is a company that is controlled by the members of the family through share ownership and involvement in management. family involvement in ownership is ussually measured based on the percentage of shares owned by them (sciascia and mazzola, 2008). companies with board family ownership tend to make them the majority shareholder; therefore, the minority has to accept their decisions. this form of ownership may lead to a lack of professional management because the family members are as manager; therefor, the implementation of company policies is dominated (shyu, 2011). when a company is not managed correctly, the performance and various kinds of decisions taken, such as dividend policy, are affected because the controlling shareholder preference has a significant effect. the dividend policy decides the proportion of the company profits to be distributed to shareholders or retained for future investment financing is reflected in the dividend payout ratio (dpr), which is the percentage of profit distributed in dividends (angelo et al., 2009). the managers have a moral responsibility to optimize the shareholders profit and have an interest in maximizing their walfare. therefore, there is a possibility that they international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 56 do not always act in the best interests of shareholders. this conflict of interest is called agency problems (jensen and meckling, 1976). studies on family ownership to dividend policy have shown different result. meanwhile, the independent commissioner was added in this study as a moderating variable. an independent commissioner is a company free from personal relationships with the management team and company shareholders who are likely to influence their independence. their existence is to create a corporate governance climate free from the intervention of owners or controlling shareholders and be more objective in making decisions (acero and alcalde, 2016). this study is critical because the modern corporate agency theory separates shareholders and managers. however, many family members are involved in company management, either directly or partly as a supervisor. in indonesia, it is a fact that family ownership and involvement have very high contributions in making financial decisions. therefore, a study on the characteristics of a family director's company management involvement needs to be examined further. these reasons are the novelty for this study. the agency relationship describes the contract between shareholders as principal and mangers as an agent running the company. agency problems cause agency costs to be borne by shareholders and managers or agents. this problem is reduced by monitoring the internal and external market managers, including large shareholders such as financial institutions, through an independent board of directors and the corporate control market through the acquisition process (jansen and meckling, 1976). the study carried out by isakov and weisskopf (2014); schmid et al. (2010); chen (2005); atmaja et al. (2010) linked ownership not only to company management but also to family ownership in running a company. the results showed that family ownership and a company's dividend policy are in direct proportion. the income needs hypothesis influences the high dividend payout ratio in a company owned by a family. therefore, as controlling shareholders, they have a significant amount of funds invested in the company, which cannot be sold to diversify their wealth or consumption because they want to have control over the company in the long run continuously. family-owned companies provide better information about their business because they were directly involved in it from the start (charbel and georges, 2013). the number of companies is overgrowing due to the high level of loyalty and dedication of family members towards better performance. this great sense of belonging is critical for their progress (komalasari and nor, 2014). also, it has a positive effect on performance due to more stable returns obtained compared to non-family companies (musallam et al., 2018). they usually have family representatives as company directors and ceos (chief executive officer). this is carried out to supervise the company board and participate in the management and decision-making processes, which undoubtedly reduces agency costs because family members participate in the supervision. therefore, there is no need to pay for agents to supervise company management (chang and shim, 2015). furthermore, when family members are actively involved in the company as managers or on the board of directors (possibly as ceos), they try to pay higher dividends to minority shareholders to keep them satisfied. it leads to building a reputation by giving better treatment in the form of paying higher dividends, limiting the misuse of the remaining company fund (setianto and sari, 2017). therefore, the hypothesis is: h1: family owned-business characteristics have a positive effect on dividend policy. independent commissioners are part of the internal corporate governance mechanism, which plays an essential role in controlling agency problems, especially in supervising and directing executive management, protecting the interests of principals, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 57 aligning the interests of agents and principals, including reducing information asymmetry between principals (utama et al., 2017). the independence of commissioners in family companies is vital to maintain harmony between majority and minority interests. they play a role in supervising and ensuring that all company policies are adequately implemented, and operations are carried out smoothly. therefore, most companies' average performance tends to improve (anderson et al., 2003). increasing company value and influencing dividends' payment is carried out when there is high free cash flow (yarram and dollery, 2015). the hypotheses in this study are: h2: independent commissioners control the effect of family-owned businesses on dividends. method this study used annual financial reports from manufacturing companies for 20162018 published on the indonesia stock exchange's official website. the samples from 64 manufacturing companies with family ownership were obtained using a purposive sampling method. multiple linear regression analysis was used in this study, and data processing was carried out using eviews software. this study aims to determine the effect of family ownership and the proportion of family directors and ceos on dividend policy. furthermore, the independent commissioner was added as a moderating variable, which is thought to strengthen family ownership relationships on dividend policy. the study diagram of the relationship between the variables used is shown in the following figure: figure 1 research framework dependent variable dividend policy is a management decision to allocate company cash either as dividends or to be reinvested in projects. the formula for measuring it is (ross et al., 2012). independent variable family ownership is the percentage of equity or shares owned by family members in a company (martins, 2016). the formula for measuring it is: family ceo dividend police independent commissioner independent variable moderating variable dependent variable family ownership the proportion of family direction international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 58 the proportion of family directors refers to the number of family members serving on its board of directors determined by checking the board of directors' profile and family relationships (komalasari and nor, 2014). the formula for measuring it is: the family ceo is the prominent director's position, which is held by a family member of the company's shareholders (sudana and aristina, 2017). the formula for measuring it is: dummy variable family ceo = 1, non-family ceo = 0. moderation variable an independent commissioner is one with no financial, management, share ownership, or family relationship with other commissioners, directors, controlling shareholders, or any other relationship that may affect his ability to act independently. the formula for measuring it is (poniman, 2018): control variable firm size is the grouping of companies into several groups, namely large, medium, and small. the company scale is a measure used to reflect the firm size based on total assets. the formula for measuring it is martins (2016): firm age is obtained with the natural logarithm from the year the company was founded until the last year of the study period. the formula for measuring it is (bhatt and bhattcharya, 2017): ag = ln (study year − year the company was founded) results and discussion regression analysis provides answers about each independent variable's effect on the dependent variable by looking at each contained's coefficient and probability values in the analysis results. this study used the manufacturing companies listed on the indonesia stock exchange in 2016-2018 as subjects. the following are the regression results for the four models. model 1 shows that the three independent and control variables did not affect the company's dividend policy. the r-squared value of 0.0833 obtained shows that the independent variable explained the dependent variable by 8.33%, while other variables outside this study explained the rest. model 2 shows that the independent variable of family ownership (fm) positively affected the dividend payout ratio. meanwhile, the proportion of family directors (fd) and ceo (fc) individually did not affect dividend. furthermore, the independent commissioner as a moderating variable was able to control the relationship between family ownership (fm)with the dividend payout ratio, but not the proportion of family directors (fd) and ceo (fc). the r-squared value of 0.1372 obtained in model 4 shows that the independent variable explained the dependent variable by 13.72%, while other variables outside this study explained the rest. table 1 multiple linear regression results model 1 model 2 variable coefficient probability coefficient probability c -3.760.621 0.0252 ** -2.584.400 0.1596 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 59 fm 0.296598 0.3488 3.029.148 0.0456 ** fd 0.571984 0.1386 -0.354552 0.8693 fc -0.153896 0.4795 -1.914.579 0.2136 sz 0.090769 0.0642 * 0.064418 0.2122 ag -0.035258 0.8393 -0.098487 0.6028 lv -0.456492 0.2106 -0.509004 0.1597 fm*ki -7.307.049 0.0662 * fd*ki 1.989.226 0.7288 fc*ki 4.547.724 0.2499 r-squared 0.0833 0.1372 adjusted r-squared 0.0228 0.0490 f-statistic 3.777.042 1.555.850 prob(f-statistic) 1.378.460 0.141275 n obs 189 189 source: data processed 2021 table1 model 1 showed that family ownership did not affect. it implies that family share ownership does not guarantee the distribution of company dividends because family shareholders prefer the company's profits to be retained earnings, which for development rather than distributing it as dividends. it was carried out to aid the growth of the company in the long run. the study's results were supported by the study carried out by lucyanda and lilyana (2012), which stated that family ownership does not affect dividend policy. however, this was different from that of isakov and weisskopf (2014), which stated that it is directly proportional to the distribution of dividends to shareholders because family members perceive dividends as income sources. table1 model 1 showed that family directors (fd) did not affect dividend payouts; profits and prospects need to be considered, including the shareholders. therefore, the proportion of family directors as company managers is not the only consideration of making dividend payouts. the results were different from that of setianto and sari (2017), which stated that family members who serve as company executives, such as the board of directors and increase dividend payouts, are directly proportional. furthermore, isakov and weisskopf (2015) stated that when more family members are involved in a company, it promotes adjustment policies taken by managers, especially dividend policies, according to controlling shareholders' cash distribution preferences. table 1, model 1, showed that the family ceo (fc) did not affect dividend payouts. this position is the principal director and is held by a family member of the company's shareholders (sudana and aristina 2017). this study showed that the family ceo does not affect dividend policy because it is not the only determinant. the result was different from that of setianto and sari (2017), which stated that when family members are also actively involved in the company as managers (or as ceos), they try to pay higher dividends to keep minority shareholders satisfied. therefore, a reputation will be built treating minority shareholders well, such as paying higher dividends. table1 model 2, the independent variable of family ownership (fm) individually, positively affected dividend policy. it implies that as company owners, they also require a return in dividends from the shares owned, and dividends are distributed as an attractive reward for all investors. furthermore, after moderation between family ownership (fm) and independent commissioners (ki), the probability value was 0.0662 > 0.05. it implies that there is no international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 60 influence of family ownership moderated by independent commissioners on dividend policy. therefore, it was concluded that the moderating effect weakens the dividend policy. furthermore, this is seen in the coefficient of positive 3.0291 before and negative -7.3070 after being moderated. an independent commissioner as a moderator between family ownership and dividend policy weakens the relationship between the two. as a professional party with no affiliation, they will act following their duties as best as possible. therefore, the company will run smoothly by supervising company management and not directly agreeing with family shareholders' decision results and management to pay dividends. conclusions this study aimed to examine the effects of family ownership, the proportion of family directors and family ceos, including the moderating effect of independent commissioners on company performance. and dividend policy in manufacturing companies on the indonesia stock exchange in 2016-2018. the results showed that family ownership affected the dividend, but the family directors and ceos do not affect the company's dividend policy. the proportion of family directors (fd) individually did not affect policy. it implies that the number of family members serving on the board of directors does not affect dividend policy. when family directors do not work professionally, it does not affect improving company performance; therefore, there would be no dividends distribution because the company has not earned a profit. the result was different from the study carried out by setianto and sari (2017), which stated that the increasing number of family members who serve as company executives such as the board of directors brings about a rise in dividend payouts. furthermore, after moderation between the proportion of family directors (fd) and independent commissioners (ki), it did not affect dividend policy. it implies that the moderating effect did not improve the regression results between the proportion of family directors individually. the variable of family ceo (fc) individually did not affect dividend policy. it implies that the family members of shareholders who serve as ceos do not affect dividend payouts. when making a dividend payout decision, an agreement is needed from all company managers, including the majority and minority shareholders. therefore, the fc alone does not make the decisions on the distribution of dividends. furthermore, after the moderation between family ceo (fc) and independent commissioner (ki), it did not affect dividend policy. it implies that the independent commissioner does not moderate the family ceo with dividend policy. furthermore, in the family-owned and ceo variables, the independent commissioner was utterly unable to strengthen their relationship with dividend policy because their function was limited to being the party conducting control without the policymaker's role. when it is related to good corporate governance, they cannot solve agency problems between directors' characteristics in companies related to dividend policy. after being moderated by an independent commissioner, the effect was more substantial than before moderation. these results explain that family members were more vital after being interacted by an independent commissioner to make its dividend policy. references acero, i., and alcalde, n. 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(2015). corporate governance and financial policies. journal of managerial finance,41(3), pp. 267-28. 1015 impact of covid-19 on zimbabwean immigrants and refugees volume: 4 number: 4 page: 1015 1026 bomi cyril nomlala1, edmore chihnamo2 1department of accounting, economics, and finance, university of kwazulunatal, westville, south africa 2phd student at nelson mandela university, port elizabeth, south africa corresponding author: bomi nomlala e-mail: nomlalabc@ukzn.ac.za article history: received: 2023-05-15 revised: 2023-06-15 accepted: 2023-07-15 abstract: covid-19's outbreak in china at the end of 2019 and its expansion to south africa have had a detrimental socioeconomic impact on zimbabwean migrants and refugees in south africa, and immigrants and refugees are the hardest hit during the pandemic. the south african government's lockdown measures shut down non-essential industries such as travel and tourism, construction, and e-hailing services, where most zimbabwean migrants and refugees work as frontline workers. some individuals are employed by shady businesses that cannot afford to pay them during downtime. others ran unregistered enterprises that were denied access to business relief packages due to technicalities. furthermore, only a small percentage of the estimated 2 million zimbabwean immigrants and refugees are documented to meet the access requirements for the aid packages. the government's ostensibly all-encompassing covid-19 relief package requirements were as disparate as they were on paper. negative nationalism, which sparked xenophobic attacks in 2008, 2015, and 2019, appears to underpin the government's foreign policy framework and attitude. according to the findings, the lockdown resulted in the loss of work, abject poverty, and broken marriages among zimbabwean immigrants. to live, many turned to prostitution, drug dealing, and rampant opportunism. keywords: xenophobic, immigrants, refugees, stimulus, discrimination. cite this as: nomlala, b., chihnamo, e. (2023). “impact of covid-19 on zimbabwean immigrants and refugees” international journal of environmental, sustainability, and social science, 4 (4), 1015 – 1026. introduction marginalization and discrimination against migrants and refugees during a global pandemic are not new (nendirmwa, 2020). the situation worsens for undocumented people who get excluded from government relief and health services through political, social-economic, and legal glass ceilings. migrants and refugees are often accused of exerting additional pressure on the host country's resources which are already meager in the case of developing economies. in situations culminating in extreme marginalization and discrimination, they are accused of being carriers of viruses that cause global pandemics. carter (2020) indicates that in the 1890s, in the usa, eastern europe jews were victimized as carriers of typhus and cholera, chinese were suspected to be carriers of smallpox and bubonic plague, while in the 1980s, the haitians were labeled high-risk for hiv transmission. the same can be said for global migrants and refugees during the outbreak of covid19 in huwan in, china, in the last quarter of 2020. after the outbreak of covid-19 at the end of 2019, portugal was one of the countries that granted all migrants and refugees temporary residence permits to access social and health benefits, banking accounts, and work and accommodation contracts (unaids, 2020). contrary to suggestions by brandenberger, baauw & ritz (2020) that governments must make the welfare of migrants and refugees part of the global response to covid-19, there is evidence of mailto:nomlalabc@ukzn.ac.za 1016 them being excluded from relief packages in some countries. wilson and stimpson (2020) show that migrants in the usa, especially those without legal resident papers, faced challenges in accessing health and that the coronavirus aid, relief, and economic security (cares) act does not include any options for illegal migrants to get access to government insurance. the situation for zimbabwean migrants and refugees in south africa is not different; in this chapter, we discuss the impact covid-19 has had on zimbabwean migrants and refugees in the country. the discussions will unpack the socioeconomic challenges and opportunities. a qualitative approach will be used for data collection and analysis. the chapter will also recommend dealing with migrants and refugees during the pandemic. the deterioration and subsequent collapse of the zimbabwean economy in the 1990s and a tense political environment witnessed a great exodus of zimbabweans seeking employment and asylum in different countries worldwide. chikanda and crush (2018) believe that most zimbabweans prefer settling in neighboring countries, especially south africa. the robust transport network that links south africa and zimbabwe makes it possible for the movement of people en masse between the two countries. as quoted in africa check (2019), moultrie argues that despite limited data on the number of zimbabweans in south africa, they are at least two million. the country's vast and vibrant economy makes it a hub for the region's economic activity attracting many migrants from countries experiencing economic and political problems from the sadc region, especially from zimbabwe (loreta, 2020). the influx of zimbabwean migrants and refugees into south africa at a high magnitude has both negative and positive impacts on south africa. shellito (2016) argues that while migrants and refugees can stimulate long-term economic investment, bring scarce skills, and integrate into the country's production and consumption, they can also be a burden to the country's ability to offer services to its citizens; they catalyze the scramble for resources and promote economic over-crowding. the negative impact of migrants and refugees on host countries is echoed by baloch, shah, noor & lacheheb (2017) that afghan refugees impact the economic growth of pakistan negatively both in the short term and long term. they reiterate that the influx of refugees results in sluggish economic activity. according to crush, chikanda, and tawodzera (2016), migration into south africa happens at semi-permanent and permanent levels. this argument is consistent with ekanade and molapo (2017)'s view that zimbabweans arrive in south africa as circular migrants and then as permanent residents. south africa does not put refugees in designated camps but allows them to integrate into the community and compete with citizens on resources, including employment. their economic status dictates that they settle mostly in informal settlements with inherent anti-foreign sentiments. the influx of migrants and refugees into south africa occurs when the south african economy collapses. the mail and guardian (2020a, march 4) report that the country is in recession for the third time since 1994 and that there has been a gdp negative growth of 1.4%. the economic decline is causing abject poverty among citizens and high levels of unemployment, triggering protests and rebellion. lack of service delivery and corruption has been the cause of rebellion from people with low incomes since 2004 (alexander, 2010). research and available literature suggest that most zimbabweans who relocate to south africa normally settle in informal settlements, exacerbating resource competition between foreign nationals and south africans. since less threatening stimuli displace a more threatening stimulus, the citizen's anger which should be directed at the government for failing to provide service delivery has been directed to foreigners. as a result, south africa experienced xenophobic attacks in 2008, 2015 (ekanade & molapo, 2017), and 2019. the authors indicated that 40 foreigners were killed in 2008 in these incidents of xenophobic attacks. these conflicts prompted the zimbabwean and south african governments to enter into bilateral talks to 1017 formalize the stay of illegal migrants and refugees by issuing them special work permits in the zimbabwe documentation project (zdp). while south africa was busy with the resuscitation of the economy and challenges associated with high unemployment rates, a covid-19 outbreak in china was announced in the last quarter of 2019, spreading globally without control (sun et al. (2020). this means that the country started fighting three wars on three fronts: the economy, social and political unrest resulting from lack of service delivery, and dealing with the overwhelming influx of migrants and refugees, mainly zimbabweans. south africa was one of the first african countries to be affected due to the high volume of tourists. as was expected, and just like all the sub-saharan countries, the immediate reaction was to lock down the country (nyarko et al., (2020), so on march 26, 2020, the government, through president cyril ramaphosa, announced a lockdown for 21 days in which all companies offering non-essential services were shut down. according to ozili and arun (2020), most industries shut down, including hospitality, entertainment, travel, and tourism. the mail and guardian (2020a, june 1) report that sectors most of the zimbabweans migrants and refugees, whether documented or not, were employed in the frontline industries enumerated by ozili and arun (2020) but including restaurants, hotels, e-hailing transport services, farmworkers, and domestic workers. the south african government introduced social relief and economic stimulus packages to deal with the lockdown's consequences. the social relief package was introduced at the back of already existing social grants by the government, through which 17 million people were receiving living aid (samrc, 2020). the table below shows corona's social relief packages and economic status introduced by the government and their requirement: table 1. abridged social relief, economic stimulus, and requirements. source: western cape gvt (2020) and zembe-mkabile (2020) relief or stimulus package some of the conditions some of the requirement social relief of distress (srd) grants south african citizens, permanent residents, or refugees registered with home affairs. identity number food parcels south african citizens, permanent residents, or refugees registered with home affairs. identity number economic stimulus in various sectors, including uif for employers not able to pay staff registered entity tax compliant bee compliant registration documents tax clearance bee certificate table 1 shows that for individuals or businesses to access relief from the government, they needed to have some form of identification, or as a business, they needed to be registered, tax compliant, and with a bee certificate. a report by integrate immigration (2014) shows that an estimated 245,000 zimbabweans have special permits under the zdp. although other zimbabweans are on critical skills work permits which cannot be quantified due to lack of data, the criteria in table 1 for accessing the relief packages suggests that a huge percentage of them might have been excluded from accessing the packages by the government. malobola (2020) argues that the zimbabweans migrants and refugees were not able to work during the lockdown since most of the companies which employed them offered non-essential services and could not get food parcels from the government or stimulus packages for their informal business because either they were not documented or their companies could not meet the criteria. the approach by the government was that whoever was a documented migrant or refugee or registered company with tax clearance and a bee certificate would get assistance. the challenge is that documented zimbabwean migrants and 1018 refugees are a small fraction of the estimated two million zimbabweans living in south africa. news24 wire (2020, may 13) reports that the zimbabwean embassy was inundated with calls by zimbabweans in distress and looking for assistance during the lockdown, especially from those who wanted to be repatriated. this chapter is, therefore, motivated by the need to answer the following research question: what was the impact of the covid-19 lockdown on zimbabweans living in south africa? methods data collection for this chapter is based on an interpretive philosophy to establish the impact of covid-19 on zimbabwean migrants and refugees living in south africa. the study only focused on western cape, gauteng, and kwa-zulu-natal. the three provinces were chosen because of their contribution to the economy of south africa. they would naturally attract scores of zimbabwean migrants and refugees for employment and other economic activities, assuming the impact in these areas is replicated in other provinces. other factors pertinent to the interviewees show the following: 1. some were documented and employed before the lockdown 2. some were undocumented and employed before the lockdown 3. some, documented and undocumented, worked during the lockdown 4. some own formal and informal businesses shut down during the lockdown these profiles of the interviewees make the data balanced and more credible. qualitative data was collected through semi-structured interviews to allow respondents to explain their responses freely without restriction and give them the freedom to explain themselves. bryman (2008) points out that following a rudimentary script potentially prohibits participants from expressing themselves freely. the study participants were interviewed during level two of the covid-19 lockdown period in south africa. interviews were conducted while the respondents were in the comfort of their homes through a zoom meeting application, each lasting approximately thirty minutes. twelve participants of zimbabwean origin were selected, with four from each of the three provinces. the participants were selected based on their availability for the session. sometimes criticized for not being a reliable representative of the sample, leedy and ormrod (2010) suggest the suitability of convenience sampling in terms of accessibility. interview recordings were conducted with the participant's permission and transcribed into a word processor. the study followed the thematic framework approach, which involves diving deeper into the data iteratively to identify themes from the respondents' text. identified themes from each respondent are accorded a column and presented in a matrix-like form (ritchie et al., 2003) with themes on the horizontal axis and respondents on the vertical axis. for anonymity (saunders et al., 2015), the study uses pseudonyms to protect respondents’ privacy. as in ryan and bernard (2003), theme development was two-fold: inductively and a priori themes based on personal in-depth experiences of foreign nationals. in addition, two interviewers took turns to ask the respondents using simple english registers consistent with respondents at all levels of academic qualification. the study used member checking with researchers going back to participants to verify what they meant from the identified constructs recorded within the matrices. hussey and hussey (1997) outline the importance of respondent checking to reach saturation. result and discussion this section reports on findings from the impact of the covid-19 pandemic on the refugees and immigrants of zimbabwean origin. following the framework thematic analysis, we tabulate the themes from the different respondents. of the 12 participants, all claimed they had legal papers 1019 to be in south africa. the researcher should have taken the initiative to verify the validity of the documents as it was outside the scope of the research. table 3 presents a summary of common categories identified by the respondents. table 2. summary of responses loss of income loss of social status prostitution failure to fulfill cultural responsibility unfair treatment at schools or hospitals unfair distribution or services respondent 1 x x x respondent 2 x x x x x respondent 3 x x x respondent 4 x x x respondent 5 x x x respondent 6 x x x respondent 7 x x x respondent 8 x x x respondent 9 x x x respondent 10 x x x respondent 11 x x x respondent 12 x x x the study used constant occurrences of the categories to come up with key themes discussed below: 1. socioeconomic challenges 2. cultural challenges all the 12 respondents echoed the same sentiments that they were impacted economically in one way or another as some businesses faced challenges. respondent 1, who operated a small business providing people with food takeaways, when asked whether she lost some income, said: "i kept open, but the sales were meager. ... my sales revenue used to range from r1500 to r2000 a day before lockdown, but during the lockdown, it plummeted to r100 a day." respondent 2, a driver by profession, said they were put on unpaid leave to cater to the longest-serving members. however, he mentioned they were promised to be called back when business resumed. he mentioned that "the shift from a full salary to nothing is an experience never to be repeated." despite the south african government making initiatives to assist all those affected, most foreign nationals seemingly still need to receive the ters fund and uif assistance, much to the 1020 disappointment of many who claim that they contribute monthly. he said, "then i only saw the food parcels on tv. i do not know who got it. i am not sure whether it is because i am a foreign national. maybe there were given to local people or.....” respondent 8 mentioned that most zimbabweans in the tourism and hospitality industry lost their jobs and income. there was some feeling that foreign nationals were unfairly treated. respondent 8 also said they went to the bank to borrow money for a small startup, and their application was declined for no clear reason. they suspected that it was based on their nationality. he said, "i went to a bank with my friend to apply for a loan to start a business, but the bank just declined us without any valid response. maybe because we are foreigners." the data shows that there was no evidence of their children being discriminated against by schools nor of them as parents failing to fulfill their obligations as parents due to policies from schools excluding children from foreign nationals. the indication was that since the children were part of collective decision-making and were put in whatsapp groups to access their homework, it was tough to show dislike for foreigners by school administration or teachers. none of the respondents experienced hostile treatment from hospitals, as the indication was that few who visited hospitals for reasons unrelated to covid-19 got fair treatment. socioeconomic challenges. the respondents indicated that they worked in services considered risky to spread covid-19; these industries include travel, tourism, construction, truckdriving, construction, e-hailing, and restaurants. the closure of these industries during the lockdown period resulted in the loss of jobs, which led to the loss of income. coupled with the loss of income is social status. half of the respondents felt they had lost their social status and confidence. one of the respondents (respondent 8) mentioned that people had resorted to different things to survive. she said some have gone to the "extent of selling their bodies" just to survive. she also mentioned that some people had resorted to staying with family members and friends since they could not afford the rent. responding to how they managed after failing to pay rent, respondent 10 mentioned, "some ended up to squeezing up for the meantime, and others relocated to the locations where rentals are cheaper." it will be recalled that some of the people even moved to informal settlements well known for crime and drugs. despite these places being predominantly unsafe, people had no choice. this was supported by respondent 5, who said, "if i were in zimbabwe, i would not have to pay rent, but because i am in a foreign land, some of the landlords do not care about the effects of covid-19". nonetheless, respondent 1 commended her landlord as she accommodated her by meeting halfway for the rentals. the adjustment required to deal with the devastating effects of covid-19, particularly the economic ones, caused much psychological distress. the respondents indicated they failed to pay their debts incurred through hire purchases. some of the documented zimbabweans have taken loans from financial institutions, where there was no arrangement, and had to continue paying without a stable source of income. some interviewees who relied on informal businesses suffered the distress of both loss of income and the prospect of them reopening the same business. there was also the issue of rules enforced during a lockdown, which made it impossible for foreign nationals to visit friends and families. respondent 11 mentioned that "being far from home and unable to visit friends put us in a very stressful state." the statement was supported by respondent 2, who echoed that while rules were implemented to ensure health and safety precautions were always observed, it was tough for people to stay indoors, especially with kids. so, the findings reflect how the covid-19 pandemic affected people, local nationals included. cultural challenges. most foreign nationals, particularly zimbabweans, have strong cultural beliefs which they follow irrespective of their being in a foreign land. for instance, when one dies, he/she has to be buried in the ancestral land. the surviving relatives consider it an obligation to 1021 participate in the burial ceremony. this is done as a sign of belonging. failure is often suspected to bring bad luck to those who do not attend. when asked if they managed to support families back home [zimbabwe] during the covid-19 pandemic, respondent 10 said: no. i couldn't because at least they are home. .... from a cultural perspective, i could not bury my cousin, who died during the pandemic. moreover, you know how significant in my culture if i go [not] participate in the burial, but i could not do it because the border closed. most respondents indicated they wanted to visit families and friends and attend cultural events back home [zimbabwe] but needed help due to lockdown rules. the study's findings support the idea that immigrants and refugees of zimbabwean origin were greatly affected by the covid-19 pandemic. while none of the respondents indicated having been infected by the disease, they were somehow affected. initially, we thought learners were affected by discrimination, but the results confirmed otherwise. our initial belief was that when resources are constricted, preferences will be affected. all the respondents with school-going kids mentioned that they never experienced preferential treatment for kids at school. in addition, those who visited social facilities such as hospitals were full of appraisal to the staff members of these institutions they visited. however, these results need to be treated cautiously as most of the samples were people who would not be expected to compete for free services. nonetheless, it is a positive experience that needs to be commended. another positive to emerge from the study was online technologies for learning and religious gatherings. however, we did not find the extensive use of social platforms to communicate with families at home or attend cultural gatherings such as funerals online. unlike social services such as hospitals and schools, most respondents felt that the distribution of the unemployment insurance fund, ters (covid-19 relief fund), and food parcels was unevenly and fairly. although most respondents indicated that they contributed to uif, they have yet to report receiving the payment or the food parcels. the evidence from this study confirms that immigrants and refugees are impacted the most in cases of such pandemics as covid-19 since they do not have proper support structures in foreign nations or come from their home countries. home countries offer transportation at most, but the support seems to seize once they reach their home countries, leaving them always at the border of support structures. conclusion the study used constant occurrences of the categories to come up with key themes discussed below: respondent 2, a driver by profession, said they were put on unpaid leave to cater to the longest-serving members. despite the south african government making initiatives to assist all those affected, most foreign nationals seemingly still need to receive the ters fund and uif assistance, much to the disappointment of many who claim that they contribute monthly. « i am not sure whether it is because i am a foreign national. » respondent 8 mentioned that most zimbabweans in the tourism and hospitality industry lost their jobs and income. there was some feeling that foreign nationals were unfairly treated. respondent 8 also said they went to the bank to borrow money for a small startup, and their application was declined for no clear reason. the data shows that there was no evidence of their children being discriminated against by schools nor of them as parents failing to fulfill their obligations as parents due to policies from schools excluding children from foreign nationals. none of the respondents experienced hostile treatment from hospitals, as the indication was that few who visited hospitals for reasons unrelated to covid-19 got fair treatment. 1022 half of the respondents felt they had lost their social status and confidence. one of the respondents mentioned that people had resorted to different things to survive. responding to how they managed after failing to pay rent, respondent 10 mentioned, «some ended up to squeezing up for the meantime, and others relocated to the locations where rentals are cheaper.» it will be recalled that some of the people even moved to informal settlements well known for crime and drugs. the adjustment required to deal with the devastating effects of covid-19, particularly the economic ones, caused much psychological distress. the respondents indicated they failed to pay their debts incurred through hire purchases. respondent 11 mentioned that «being far from home and unable to visit friends put us in a very stressful state.» the statement was supported by respondent 2, who echoed that while rules were implemented to ensure health and safety precautions were always observed, it was tough for people to stay indoors, especially with kids. so, the findings reflect how the covid-19 pandemic affected people, local nationals included. cultural challenges. most foreign nationals, particularly zimbabweans, have strong cultural beliefs which they follow irrespective of their being in a foreign land. i couldn't because at least they are home. from a cultural perspective, i could not bury my cousin, who died during the pandemic. most respondents indicated they wanted to visit families and friends and attend cultural events back home but needed help due to lockdown rules. the study's findings support the idea that immigrants and refugees of zimbabwean origin were greatly affected by the covid-19 pandemic. while none of the respondents indicated having been infected by the disease, they were somehow affected. all the respondents with school-going kids mentioned that they never experienced preferential treatment for kids at school. unlike social services such as hospitals and schools, most respondents felt that the distribution of the unemployment insurance fund, ters , and food parcels was unevenly and fairly. although most respondents indicated that they contributed to uif, they have yet to report receiving the payment or the food parcels. the evidence from this study confirms that immigrants and refugees are impacted the most in cases of such pandemics as covid-19 since they do not have proper support structures in foreign nations or come from their home countries. home countries offer transportation at most, but the support seems to seize once they reach their home countries, leaving them always at the border of support structures. references alexander, p. 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(2020, may 26). covid-19 and social grants: relief measures welcome, but more is needed. retrieved september 6, 2020, from https://www.samrc.ac.za/news/covid-19-and-social-grants-relief-measures-welcomenot-enough https://www.samrc.ac.za/news/covid-19-and-social-grants-relief-measures-welcome-not-enough https://www.samrc.ac.za/news/covid-19-and-social-grants-relief-measures-welcome-not-enough international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 148 the relationship between coping strategy and social support with caregiver burden volume: 2 number: 2 page: 148 158 1monika lukut, 2sasanti yuniar, 3izzatul fithriyah 1general practitioner, participant of specialist doctor education program i mental medicine / psychiatry, faculty of medicine universitas airlangga 2 specialist in mental medicine / psychiatrist (consultant), teaching staff in the department/smf mental medicine/psychiatry faculty of medicine universitas airlangga 3specialist doctors of mental medicine/psychiatrist (consultant), teaching staff in the department corresponding author: monika lukut e-mail: monika.lumut.mac@gmail.com article history: received: 2021-06-25 revised: 2021-07-05 accepted: 2021-07-28 abstract: the goal of this study was to analyze the relationship between coping strategies and social support with caregiver burden in parents/caregivers down syndrome in surabaya. method: the method used is the design of observational analytical research, cross sectional, against parents or caregivers of down syndrome in surabaya. ways of coping questionnaire (wcq) instrument to measure coping strategies, the multidimensional scale of perceived social support (mspss) for measuring social support, and caregiver burden assessment (cba) to measure caregiver burden. statistical analysis uses correlation tests. results: the study sample was 37 parents / caregivers of children with down syndrome in surabaya. the results obtained by parents / caregivers down syndrome dominantly using coping focused on emotions (89.4%). high levels of social support were felt by parents/caregivers (51.4%) and the total burden of parents/caregivers was low and very low (64.8%). the results of the analysis between coping strategy with caregiver burden, and social support analysis with caregiver burden, did not get a meaningful relationship (p>0.05). research found a meaningful relationship between parents/caregivers who have severe problems and the level of independence ana k down syndrome with caregiver burden (p<0.05). discussion: from the above results it can be concluded that there is no meaningful relationship between coping strategy and social support with caregiver burden in parents / caregivers of down syndrome. caregiver burden is more related to the condition of parents who have severe problems in the last 6 months and the level of independence of children down syndrome. keywords: coping strategy, social support, caregiver burden cite this as: cite this as: lukut, m., yuniar, s., fithriyah, i. (2021). “the relationship between coping strategy and social support with caregiver burden” international journal of environmental, sustainability, and social sciences, 2 (2), 148-158 introduction the number of children with down syndrome in indonesia is showing an increase. based on the basic health research (riskesdas) results in 2010, children aged 24 months 59 months who experienced down syndrome by 0.12%, while in 2013 to 0.13% and in 2018 increased again to 0.21%. data from the indonesian down syndrome association, states that cases of down syndrome are almost 300,000 cases (riskesdas, 2013; ariani et al., 2017). down syndrome is the most common genetic disorder of intellectual disability and one of the neurodevelopmental disorders caused by the addition of the 21st chromosome (trisomy 21) in children (davis, 2008). children with down syndrome experience delays in motor development, language, specific deficits in verbal memory and extensive cognitive deficits and are at high risk of health problems such as congenital heart disease, respiratory distress, gastrointestinal disorders, hypothyroidism, vision problems and hearing problems (alexander and walendzik, 2016). risk factors for down international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 149 syndrome are old age during pregnancy related to biological aging of the ovaries, having a history of giving birth to children with trisomy 21 before and environmental factors such as alcohol &nicotine, drugs (oral contraceptives, hormone therapy, radiation therapy and fertility drugs), exposure to toxic waste and having infections (stephanie l. sherman, *emily g. allen, lora h. bean, 2007). slow development in children down syndrome causes children with down syndrome to need more care and attention (alexander and walendzik, 2016). stimulation is an important factor that affects the physical and mental development of children with down syndrome, so parents/caregivers must play an active role in daily life activities related to self-care and the health problems of children with down syndrome. chronic health problems in children with down syndrome affect various aspects of parent/caregiver life and can lead to fatigue, social isolation, stress and caregiver burden (bourke et al., 2009). in addition, it causes parents/caregivers with down syndrome must change daily habits and experience emotional, physical, financial, limited burdens in doing social and/or recreational activities, and face the social consequences of community stigma (alexander and walendzik, 2016). parents/caregivers make time to care for a down syndrome child for an average of 40 hours/week, ranging from basic activities to medical support (adelman et al., 2015). caregiver burden is the strain or burden of parenting that occurs in someone who cares for a child with a disability. hoenig and hamilton (1996) explained that burdens are divided into two, namely objective burdens and subjective burdens. objective load refers to the periwtiwa and activities associated with the negative addressing of caregivers. subjective burden refers to caregivers' feelings that arise when fulfilling functions as caregivers. zarit, reever, & bach-peterson (1980) clarify the concept of parenting burden by defining burden as the extent to which caregivers perceive physical health, emotional health, social life, and financial status resulting from parenting with disabilities (oh and lee, 2009). unfortunately, parents/caregivers of down syndrome do not get enough social support from the community and do not like to admit that they have children with down syndrome for fear of criticism from the community, causing high rates of caregiver burden in parents/caregivers with children syndrome down (alexander and walendzik, 2016). social support can be interpreted as caring, values, and guidance given to individuals by family, friends, and other important people in their lives to provide physical comfort and emptiness (mahanta and aggarwal, 2013). according to schaefer, coyne, and lazarus (1981), social support is divided into five forms, namely, emotional support, award support, instrumental support, information support, and networking support. social support provided to parents /caregivers of down syndrome can affect adaptation and coping strategies and reduce the stress experienced to give positive results (cohen, s., & wills, t. a., 1985). coping is a process-oriented way that can change over time and depends on how coping selection can differ according to the situation. in general, coping is divided into reactive coping (reactions following stressors) and proactive coping (aiming to neutralize the causes of future stress) (schoenmakers, tilburg &fokkema, 2015). according to lazarus and folkman, coping is divided into problems–focused coping (pfc) and emotionfocused coping (efc). bawaslah's research (2016) conducted in jordan suggests conducting research with local locations and cultures and more in analyzing the coping strategies used by parents/caregivers of children with disabilities. recognizing coping strategies will help professionals and service providers find appropriate ways for parents /caregivers to adapt to children with disabilities. in addition to coping strategies, more research is needed for social support needs in parents/caregivers that affect caregiver burdens. the high number of caregiver burdens in parents who have children with mental disabilities makes researchers interested in finding out caregiver burden and its relationship with coping strategies and social support in parents/caregivers down syndrome so that the results of the study can be used to improve services in hospitals and help the parents of the child down syndrome. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 150 methods this study was conducted in the community of parents of children with down syndrome surabaya (potads surabaya). the sample in this study was a parent or caregiver of a down syndrome child who is a member of the association of parents of children with down syndrome surabaya who meets the criteria of inclusion and exclusion (research requirements). the inclusion criteria in this study are parents/caregivers aged 20 60 years with a biological child down syndrome, have been informed and willing to follow the research, live at home and care for down syndrome children aged 2 17 years, can speak indonesian properly and correctly, orally or in writing and do not suffer from severe mental disorders. the exclusion criteria of this study are parents/caregivers who experience severe physical disorders (chronic diseases) that can affect the ability to care for children. sampling techniques and information for consent are done online using a google form that has previously been explained through the zoom application regarding the questionnaire filling mechanism. the study was conducted in june 2021 and august 2021. the study design used observational, cross-sectional analytics using the ways of coping questionnaire (wcq) instrument to measure coping strategies, the multidimensional scale of perceived social support (mspss) to measure social support, and the caregiver burden assessment (cba) to measure caregiver burden. statistical analysis uses the kruskal wallis correlation test to determine the relationship between coping strategies and caregiver burdens, and spearman correlation tests to determine the relationship between social support and caregiver burden. this research has received an ethics certificate from the health research ethics committee of the faculty of medicine, universitas airlangga surabaya, indonesia, with the number 96/ec/ kepk/fkua/2021. result and discussion respondents who met the criteria for inclusion, exclusion and have filled out questionnaires provided through google form are 37 parents/caregivers of down syndrome in surabaya. table 1 shows the characteristics of parents/caregivers with down syndrome in surabaya dominated by the ages of 30-39 years (43.2%), muslims (86.5%), last education college (48.6%), married (91.9%), not working (48.6%), and sufficient economic status (83.8%). in addition, families are predominantly two children (45.9%), do not live with large families (67.6%), and no family helps with down syndrome childcare (51.4%). in addition, 9 parents/caregivers experienced severe problems in the last 6 months, such as family economic problems, work, completeness of medicines at home, or mothers and fathers are in different cities. table 2 shows the characteristics of down syndrome children in potads surabaya dominated by the ages of 2 6 years (37.8%), have the privilege (first child/single / youngest / only boy/child who is highly expected to be born (64.9%). children diagnosed with down syndrome average less than 6 months (62.2%) and are the first child (37.8%). despite experiencing down syndrome, almost half (51.4%) of children can do activities independently, and parents/caregivers do not ask for help from others in caring. the most widely used strategy by parents/caregivers of down syndrome in table 3 is emotion-focused coping (efc) (89.4%), with positive reappraisal coping strategy is the most widely used type of coping (54.1%). in the study shown in table 4, social support was obtained by moderate special people as many as 19 people (51.4%), high family support which was 22 people (59.5%), moderate friend support as many as 22 people (59.5%) and the total social support obtained as high as many as 19 people (51.4%). based on table 5, the total caregiver burden is low, which is 16 parents/caregivers (43.2%). table 6 shows the results of the kruskal wallis test; there is no meaningful relationship between caregiver burden with age, religion, education, marital status, employment, economic status, and the number of children in subjective burden or objective burden (p>0.05). mann whitney's test results showed there was no caregiver burden relationship between living with a large family or not, and there was a help or not good on the subjective burden or objective burden (p>0.05). but it international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 151 shows a meaningful relationship between parents/caregivers who have severe problems with caregiver burden, both subjective and objective (p<0.05). kruskal wallis and mann whitney's test results in table 7 showed no meaningful association for caregiver burden based on child characteristics (p>0.05). but it was found that the relationship of caregiver burden (objective burden) with the level of child independence (p<0.05). table 8 shows kruskal wallis test results show no meaningful relationship between coping strategy with subjective burden, objective burden, and total caregiver burden (p>0.05). furthermore, the results of cross-tabulaso between coping strategy with subjective burden, objective burden and total caregiver burden, namely parents/caregivers who use coping selfcontrol and positive reappraisal, show low and very low-level results. table 9 shows the results of spearman's correlation are as follows: 1. special social support of subjective burden, objective burden and total burden indicates no meaningful relationship (p>0.05). 2. family social support for subjective burden, objective burden and total burden indicates no meaningful relationship (p>0.05). 3. friends' social support of subjective burden, objective burden and total burden indicates no meaningful relationship (p>0.05). table 1. characteristics of parents/caregivers of down syndrome in surabaya characteristic n (%) average raw inequality age (years) 42,14 9,034 21-30 3 (8,1%) 31-40 16 (43,2%) 41-50 11 (29,7%) 51-60 7 (18,9%) religion islam 32 (86,5%) catholic 4 (10,8%) christian 1 ( 2,7% ) education elementary school graduate 2 (5,4%) jhs – shs graduate 17 (45,9%) university graduate 18 (48,6%) marital status unmarried 1 (2,7%) married 34 (91,9%) widow/widower 2 (5,4%) employment not working 15 (40,5%) working 22 (59,4%) economic status desperately poor 1 (2,7%) lower middle class 3 (8,1%) upper middle class 31 (83,8%) rich 2 (5,4%) number of children 1 child 7 (18,9%) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 152 2 children 17 ( 45,9%) >2 children 13 (35,1%) availability of people who help father/mother in child care exist 18 (48,6%) none 19 (51,4%) father/mother lives with extended family yes 12 (32,4%) not 25 (67,6%) severe problems experienced in the last 6 months exist 9 (24,3%) none 28 (75,7%) table 2. characteristics of down syndrome in surabaya characteristic n (%) average raw inequality age (years) 2 6 7 11 > 11 9.11 5,087 14 (37.8 %) 10 (27%) 13 (35.1%) status of children who have down syndrome there are privileges no privileges 24 (64.9%) 13 (35.1%) order of children who have down syndrome first second third fourth 14 (37.8%) 13 (35.1%) 6 (16.2%) 4 (10.8%) lengthy from the time a child is diagnosed with down syndrome < 6 months 6 months 1 year 1 2 years > 2 years 23 (62.2%) 3 (8.1%) 3 (8.1%) 8 (21.6%) lengthy from the time the child begins to receive therapy. < 6 months 6 months 1 year 1 2 years > 2 years 13 (35.1%) 5 (16.2%) 5 (16.2%) 12 (32.4%) number of other children < 6 months 6 12 years >12 years 9 (24.3%) 19 (51.3%) 18 (48.6%) the child gets regular therapy/treatment. yes no 23 (62.2%) 14 (37.8%) the child's progress after therapy none less good excellent 1 (2.7%) 2 (5.4%) 19 (51.4%) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 153 15 (40.5%) the level of independence needs help. needs supervision independent 12 (32.4%) 6 (16.2%) 19 (51.4%) table 3. use of the dominant coping strategy of parents/caregivers down syndrome coping strategy (n) (%) problem-focused coping (pfc) planful problem soluting confronting seeking social support 4 0 2 2 10,8 0 5,4 5,4 emotion-focused coping (efc) distancing selfcontrol positive reappraisal distancing and positive reappraisal escape avoidance and positive reappraisal 33 1 10 20 1 1 89,4 2,7 27 54,1 2,7 2,7 table 4. description of parents/caregivers social support down syndrome social support n % special person low 1 2,7 moderate 19 51,4 high 17 45,9 family low 1 2,7 moderate 14 37,8 high 22 59,5 friend low 2 5,4 moderate 22 59,5 high 13 35,1 total low 1 2,7 moderate 17 45,9 high 19 51,4 table 5. description of caregiver burden parents/caregivers down syndrome caregiver burden n % subjective burden very low 7 18,9 low 16 43,2 moderate 9 24,3 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 154 high 4 10,8 very high 1 2,7 objective burden very low 10 27 low 18 48,6 moderate 5 13,5 high 3 8,1 very high 1 2,7 total caregiver burden very low 8 21,6 low 16 43,2 moderate 6 16,2 high 6 16,2 very high 1 2,7 table 6. analysis of the relationship between parents/caregivers characteristics of down syndrome and caregiver burden p-value characteristic n subjective burden objective burden caregiver burden age 37 0,338 0,463 0,520 religion 37 0,646 0,466 0,688 education 37 0,434 0,508 0,596 marital status 37 0,391 0,643 0,464 empoyment 37 0,194 0,209 0,155 economic status 37 0,370 0,308 0,301 living with extended family 37 0,719 0,958 0,811 someone else helped 37 0,860 0,870 0,860 number of children 37 0,577 0,174 0,313 severe problems experienced in the last 6 months 37 0,003 * <00,001 0,002 table 7. analysis of the relationship between the characteristics of a down syndrome child and caregiver burden parents/caregivers down syndrome p-value characteristic n subjective burden objective burden caregiver burden age of the child 37 0,958 0,915 0,772 status of a child with down syndrome 37 0,430 0,392 0,987 order of down syndrome children 37 0,259 0,162 0,478 lengthy a child is diagnosed with down syndrome 37 0,667 0,723 0,737 lengthy the child gets therapy 37 0,946 0,979 0,934 number of other children aged < 6 years 37 0,385 0,991 0,638 number of other children aged 6-12 years 37 0,474 0,551 0,446 number of other children aged > 12 years 37 0,298 0,198 0,112 children get regular therapy / treatment at the hospital 37 0,519 0,522 0,767 the child's progress after therapy 37 0,810 0,644 0,799 child's level of independence 37 0,682 0,049 0,763 table 8. the relationship between coping strategy with subjective burden, objective burden and total caregiver burden parents/caregivers down syndrome international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 155 objective burden pvalue coping strategy very low low moderate hight very high problem-focused coping positive reappraisal confronting 1 (50%) 1 (50%) seeking social support 2 (100%) emotion-focused coping (efc) distancing 1 (100%) 0,620 self-control 8 (80%) 1 (10%) 1 (10%) planful problem soluting 8 (40%) 8 (40%) 2 (10%) 2 (10%) distancing and positive reappraisal 1 (100%) escape avoidance and positive reappraisal 1 (100%) subjective burden pvalue coping strategy very low low moderate high very high problem-focused coping (pfc) positive reappraisal confronting 1 (50%) 1 (50%) seeking social support 1 (50%) 1 (50%) emotion-focused coping (efc) distancing 1 (100%) 0,913 self-control 6 (60%) 3 (30%) 1 (10%) positive reappraisal 6 (30%) 7 (35%) 5 (25%) 2 (10%) distancing and positive reappraisal 1 (100%) escape avoidance and positive reappraisal 1 (100%) total caregiver burden pvalue coping strategy very low low moderate high very high problem-focused coping(pfc) positive reappraisal confronting 1 (50%) 1 (50%) seeking social support 2 (100%) emotion-focused coping (efc) distancing 1 (100%) 0,734 self-control 6 (60%) 2 (20%) 2 (20%) positive reappraisal 6 (30%) 8 (40%) 3 (15%) 3 (15%) distancing and positive reappraisal 1 (100%) escape avoidance and positive reappraisal 1 (100%) table 9. the relationship between social support and caregiver burden in parents/caregivers of down syndrome relationship n rs p-value special person social support subjective burden 37 0,102 0,548 objective burden 37 0,126 0,458 caregiver burden 37 0,008 0,963 family social support subjective burden 37 0,035 0,835 objective burden 37 -0,026 0,878 caregiver burden 37 -0,099 0,559 friends social support subjective burden 37 -0,126 0,458 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 156 objective burden 37 -0,170 0,313 caregiver burden 37 -0,210 0,212 total social support subjective burden 37 -0,062 0,717 objective burden 37 -0,028 0,872 caregiver burden 37 -0,201 0,232 the results showed that 62.2% of parents knew that their child had down syndrome for less than 6 months. research conducted by lam and mackenzie shows that emotion-based coping strategies are applied when parents experience the early stages of accepting their child's condition. parents tend to think more negatively about the causes of their child's illness and seek information from various sources. parents avoid other people because they have down syndrome children, do not ask outsiders for help, are afraid to cry in front of others, and feel that everything is normal. the next stage is the second stage, where parents begin to realize their responsibility to care for children with disabilities, where problem-based coping strategies are more often used. in the final stages, parents begin to realize that their child's limitations are not as bad as they imagined. the coping strategy used in the third phase is mixed (lam and mackenzie, 2002). emotion-based coping strategies may seem like a maladaptive reaction, but when parents find answers to their problems, they manage their initial psychological state and care for their children over time and help maintain responsibility. the results showed that total social support, each type of support, such as support from friends, family, & special people, was at moderate & high levels. it is in line with the cy's research. hsiao, that informal social support (support from relatives, friends and non-professional sources of help) provides the most dominant assistance to families raising down syndrome children in taiwan & western families. many parents believe giving the attention and understanding they feel from relatives and friends helps to validate roles, values and helps to cope well with challenges. according to family/close relatives, informal social support is specifically beneficial because it helps in social-emotional support (cy.hsiao, 2014). the study results found that many parents were still married (91.9%); this was following the study of caicedo & zajicek farber, which found that most caregivers were married. it has the potential for strengthening & support in caring for a child with down's syndrome with a partner. strong support from partners, siblings and grandparents will improve psychological health. this study's total caregiver burden, subjective burden, and objective burden were at very low and low levels (around 65%). it is in line with the research results conducted in march 2019 – march 2020 in egypt. this study of 457 primary caregivers of down's syndrome children showed that 51.9% had no burden or had a low burden, 40.7% had a low to moderate burden, and 7.4% had a moderate to high burden (alam el-deen et al. al., 2021). this low or very low carrier burden is consistent with the down syndrome benefit theory, which is the parent's perception of down's syndrome. several things show the differences in the experiences of parents of children with sindowma down and parents with other children with disabilities are a group of parents of down's syndrome children who provide support. first, down's syndrome is the most common intellectual disability, so that in association groups, parents become more familiar. the risk factor for down syndrome children is pregnancy at an old age. it results in down's syndrome children being born to older and more mature mothers and having a higher socioeconomic status. moreover, children with down syndrome are quite stable and have fewer behavioral problems than other children with disabilities. the results showed that the total caregiver burden was high in 6 (six) parents/caregivers (16.2%). the parents/caregivers have experienced problems in the last six months in the form of work problems and economic problems (husband was laid off). the test results showed that there was a relationship between parents/caregivers with severe problems with the caregiver burden (p<0.05). research conducted by liu, heffernan and tan in 2020 explained that parents/caregivers of down's syndrome children are prone to emotional exhaustion, and the influencing factors are insufficient financial resources, conflict of responsibilities, and lack of social activity (liu et al., international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 157 2020 ). the results of cross-tabulation between coping strategy and total caregiver burden found that parents who used positive reappraisal and self-controlling coping strategies found low and very low caregiver burdens, but the statistical test results showed that there was no significant relationship between the use of coping strategies and caregiver burdens on parents/caregivers down's syndrome children. some parents have certain coping strategies in dealing with stressful situations. some coping strategies are more successful in some situations than others. research conducted on mothers of children with down's syndrome in malaysia in 2008 showed that most mothers used religious coping as a coping strategy and acceptance coping. parents accept their children with down's syndrome as part of their destiny. in the process of parents in the acceptance stage, they seek help from others and through communication with others, mothers realize that their child's condition is not the worst so that they can accept the fact that their child was born with down syndrome (norizan and shamsuddin, 2010). coping strategies such as spiritual beliefs, hopes, family and community support can give life meaning and purpose and help parents to adapt to their new lives. most parents, i.e., 95% of mothers, emphasize spiritual beliefs in dealing with children with intellectual disabilities. spiritual beliefs make parents interpret why god gave them children and leave everything to god through prayer. faith in god strengthens parents, especially for many mothers. a qualitative study on family perceptions of caring for children with disabilities among 14 families in moshi, tanzania, mcnally and mannan in 2013 found that participants emphasized belief in god and his power to deal with their experiences of raising children with disabilities (oti-boadi , 2017). the results showed that there was no significant relationship between social support and caregiver burden. research by koichiro shiba, naoki kondo, and katsunori kondo in 2016 reported that there was no relationship between the number of sources of social support and the level of caregiver burden, namely that informal social support was associated with a lower caregiver burden, while formal social support was not associated with the caregiver burden. . a significantly lower caregiver burden was observed among caregivers with informal social support from a caregiver's family living with relatives, while among sources of formal social support, only support from a family doctor was significantly associated with a lower caregiver burden. this study found that the dominant parent/caregiver did not live with a large family, thus enabling social support not to affect the caregiver burden on the parent/caregiver. the results of this study indicate that there is no relationship between social support and caregiver burden, which can be explained for several reasons, namely: 1. social support is only useful for someone who is suffering from difficulties in stressful conditions (cohen, 2004) 2. social support can be received or felt when it is given several times in times of need rather than the total amount of support (del-pino-casado et al., 2018) 3. the existence of other sources of social support, namely supports from groups or communities. conclusion research with 37 respondents regarding the relationship between coping strategies and social support with caregiver burden on parents/caregivers of down's syndrome children in surabaya shows that the most widely used coping strategy by parents/caregivers is emotionbased coping strategies. social support received by parents/caregivers is moderate and has high levels of support. the description of the total caregiver burden on parents/caregivers is more dominant at very low and low levels. there is no relationship between coping strategy and caregiver burden and no relationship between social support and caregiver burden. references adelman, r.d., tmanova, l.l., delgado, d., dion, s., 2015. caregiver burden a clinical review. https://doi.org/10.1001/jama.2014.304. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 158 alam el-deen, n., alwakeel, a.a., el-gilany, a.h., wahba, y., 2021a. burden of family caregivers of down syndrome children: a cross-sectional study. family practice 38, 160–165. https://doi.org/10.1093/fampra/cmaa097 alam el-deen, n., alwakeel, a.a., el-gilany, a.h., wahba, y., 2021b. burden of family caregivers of down syndrome children: a cross-sectional study. family practice 38, 160–165. https://doi.org/10.1093/fampra/cmaa097 alexander, t., walendzik, j., 2016. raising a child with down syndrome: do preferred coping strategies explain differences in parental health? psychology 07, 28–39. https://doi.org/10.4236/psych.2016.71005. ariani y, soeharso p dan sjarif dr, 2017.’genetic and genomic medicine in indonesia’.molecular genetics and genomic medicine, 5(2): 103-109. bawalsah, j.a., 2016. stress and coping strategies in parents of children with physical, mental, and hearing disabilities in jordan. international journal of education 8, 1. https://doi.org/10.5296/ije.v8i1.8811. bourke, j., ricciardo, b., bebbington, a., aiberti, k., jacoby, p., dyke, p., msall, m., bower, c., leonard, h., 2009. maternal physical and mental health in children with down syndrome. journal of paediatrics 153, 320–326. https://doi.org/10.1016/j.jpeds.2008.02.047.maternal. cohen, s., & wills, t. a. (1985). stress, social support, and the buffering hypothesis. psychological bulletin, 98, 310–357. davis, a.s., 2008. children with down syndrome: implications for assessment and intervention in the school. school psychology quarterly 23, 271–281. https://doi.org/10.1037/10453830.23.2.271 del-pino-casado, r., frías-osuna, a., palomino-moral, p.a., ruzafa-martínez, m., ramosmorcillo, a.j., 2018. social support and subjective burden in caregivers of adults and older adults: a meta-analysis. plos one 13, 1–18. https://doi.org/10.1371/journal.pone.0189874 lam, l.w., mackenzie, a.e., 2002. coping with a child with down syndrome: the experiences of mothers in hong kong. qualitative health research 12, 223– 237. https://doi.org/10.1177/104973202129119856 liu, z., heffernan, c., tan, j., 2020. caregiver burden: a concept analysis. international journal of nursing sciences 7, 438–445. https://doi.org/10.1016/j.ijnss.2020.07.012 norizan, a., shamsuddin, k., 2010. predictors of parenting stress among malaysian mothers of children with down syndrome. journal of intellectual disability research 54, 992–1003. https://doi.org/10.1111/j.1365-2788.2010.01324. oh, h., lee, e.k.o., 2009. caregiver burden and social support among mothers raising children with developmental disabilities in south korea. international journal of disability, development and education 56, 149–167. https://doi.org/10.1080/10349120902868624 oti-boadi, m., 2017. exploring the lived experiences of mothers of children with intellectual disability in ghana. sage open 7. https://doi.org/10.1177/2158244017745578. schoenmakers, e. c., tilburg, t. g. van and fokkema, t. (2015) 'problemfocused and emotionfocused coping options and loneliness : how are they related ?', (2015), pp. 153–161. doi: 10.1007/s10433-015-0336-1. stephanie l. sherman,* emily g. allen, lora h. bean, and s.b.f., 2007. epidemiology of down syndrome. department of human genetics, emory university school of medicine, atlanta, georgia down. https://doi.org/10.1002/mrdd. zarit, s.h.; reever, k.e.; bach-peterson, j. relatives of the impaired elderly: correlates of feelings of burden. gerontologist 1980, 20, 649–655 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 137 application of remote sensing in environmental studies: a theoretical review volume: 3 number: 1 page: 137-143 1johnny félix farfán pimentel, 2raul delgado arenas, 3shigueki martín shimizu santillán, 4patricia edith guillén aparicio, 5diana eulogia farfán pimentel 1,2universidad césar vallejo, peru 3universidad nacional de cajamarca, peru 4universidad de san martin de porres, peru 5universidad nacional federico villarreal, peru corresponding author: johnny félix farfán pimentel e-mail: felix13200@hotmail.com article history: received: 2022-01-25 revised: 2022-02-20 accepted: 2022-03-18 abstract: the present research aims to perform a descriptive analysis of remote sensing and its applications in the various fields of human knowledge; although scientific and technological progress has indeed shown to reach an important development in the dynamics of natural and anthropic processes, which allows understanding their effects fully; thus, on that basis, multiple studies are conducted in the fields of spatial sciences, agriculture, geology, edaphology, oceanography, risk and disaster prevention, mining exploration, among others. thus, this area of knowledge offers great potential for strategic planning, decision-making, and the development of environmental projects considering biodiversity and environmental sustainability. consequently, remote sensing offers many possibilities for scientists and researchers to broaden their field of action and become familiar with the photo-interpretation of satellite images, which is very necessary for scientific work today. in the methodological part, documentary information, research works, scientific articles and environmental development projects supported the research developed. he research is of non-experimental design, descriptive design; in which a literature review was carried out in terms of remote sensing and its applications in environmental studies. the research results allowed us to obtain information on remote sensing in: agriculture and soil conservation. remote sensing has enormous potential for its application through concurrent disciplines that serve as a basis for decision making, as in the case of the agricultural sector keywords: remote sensing, sensor systems, technological applications, environmental sustainability. cite this as: pimentel, j.f.f., arenas, r.d., santilan, s.m.s., aparicio, p.e.g., pimentel, d.e.f., (2022). “application of remote sensing in environmental studies: a theoretical review.” international journal of environmental, sustainability, and social sciences, 3 (1), 137-143 introduction in the present research, researchers such as: calzada (2016), in his study, had the purpose of identifying the possibilities of using remote sensing data for the localization of specific locations that have geothermal potential using l7etm+ satellite images. in this sense, the use of remote sensing in the thermal infrared electromagnetic band makes it possible to estimate the temperature level of terrestrial areas in which the technical parameter is a determining indicator of the existence of geothermal resources. likewise, the interactive processes between regional geology, geothermal activity, and remote sensing as an instrument of terrestrial exploration make the elaboration of studies in the diagnostic stage to identify geographic regions with geothermal potential. that is why remote sensing provides valuable information from the remote optics that pinpoints the location of geothermal resources; since, through the investigation, it is possible to establish criteria in the processes of creation, generation, transmission and distribution of electric energy sustained in the geothermal resources in the fields of la soledad, jalisco and los negritos, michoacán that conform the trans-mexican volcanic belt. also, the researchers, veneros, j., garcía, l., morales, e., mailto:felix13200@hotmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 138 gómez, v., torres, m. and lópez-morales, f. (2020), in their research had as a purpose the evaluation of remote sensors for the study and analysis of vegetation cover and water bodies for environmental conservation. in this sense, satellite images are essential since they allow it to analyze forest cover, urban growth, vegetation levels, variations in vegetation cover, deforestation, water resources, lagoon dynamics, and water quality indexes. therefore, it was concluded that, through satellite images in small to medium-scale studies, very valuable information could be obtained on the conservation of natural resources and their impact on terrestrial dynamics. in work carried out by cosme (2020), the purpose was to process satellite images to characterize mining soils in peru. it is possible to obtain information on metric tons to be processed using digitization technology and identify certain sets of hydrothermal alteration mineral resources such as ferric minerals and clays through satellite images. according to the studies carried out in chile, satellite images were analyzed and the number of metric tons allowed to determine important copper (cu) mining deposits in the geographic regions of collahuasi and ujina; therefore, hyperspectral images facilitate the specific identification of iron and clay. furthermore, remote sensing has become very valuable in the exploration activities of mining deposits; since these are located along with regional and local geological fractures; thus, landsat and radar images are used to map such fracture patterns. likewise, marzialetti's (2012) research on monitoring oil spills in water bodies. in the current context, it is observed that the significant increase in energy resources; thus, it is notorious for the increase in the exploration of basins with hydrocarbon potential; in this sense, remote sensing techniques can be used to provide support in areas such as remote sensing and monitoring of spills due to accidental causes or those that are attributed to operational activities such as the application of sar technology. consequently, a major acute problem of enormous extensions is pollution due to oil spills, representing one of the greatest threats to marine biodiversity, producing the degradation and alteration of ocean ecosystems and directly affecting the variety of hydrobiological species and coastal birds. the definition of remote sensing is recognized as a scientific discipline that is essentially constituted by the observation, exploration and monitoring of the terrestrial geoid; in this sense, for such purposes, electronic sensors are used for the capture of electromagnetic radiation in its different bandwidths of the spectrum, making it possible to characterize multiple facts or phenomena that occur in the landmass, in turn, it is a source of the first order for the estimation of biophysical variables in the research field (calzada, 2016). the remote sensing system is made up of multiple components that interact with each other, for this a base of this system is required, which is a source that generates electromagnetic radiation in its natural form as the sun or an artificial type that emits radio waves, being essential this source for the capture through sensors, the signal that is reflected from the land surfaces that information is desired; it should be noted that the sensor systems are positioned on space platforms such as artificial satellites, this information is transmitted to a system of receiving stations for processing and digital treatment of the study area (chuvieco, 2008). the importance of remote sensing, in this era of constant changes in the natural and anthropic environment, it is necessary to conduct studies to understand the phenomena that affect the environment and their impact on the dynamics of ecological processes; that is why technologies are required to provide sufficient information for decision making, strategic planning and biodiversity conservation policies that are currently very affected and require attention from government authorities. thus, remote sensing provides a set of techniques for obtaining spatial, temporal, and spectral information using sensors that collect energy flows from electromagnetic spectrum bands for interpretation (murillo and carbonell, 2012). sensors for remote sensing are considered electronic systems that are basically classified, considering the source of energy radiance as a criterion and divided into passive and active. in that sense, the passive sensors are in charge of detecting the radiation that the sun reflects or is emitted by the bodies located on the terrestrial surface; these depend essentially on an external source of radiation to operate. likewise, active sensors produce their own radiation; among these, we have the radar as a system that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 139 generates its own sufficient energy to interact with the bodies located on the earth's surface (villegas, 2008). the information received by these is recorded on tapes compatible with computer cct, satellites such as spot and landsat tm capture information from the earth's surface by linear scanning. the electromagnetic spectrum is associated with energy from a source in the form of electromagnetic waves and is called electromagnetic radiation. this radiation can be of natural or artificial origin. therefore, the electromagnetic spectrum is the set of all possible frequencies (number of wave cycles per unit of time) at which electromagnetic radiation is produced. thus, the spectral fingerprint captured by remote sensors reflects the behavior of the multiple objects analyzed based on the greater or lesser capacity for absorption, transmission or reflection of the energy received (lillesand and kiefer, 2000; chuvieco, 1995; ormeño, 1993). in the world in which we live, we increasingly observe the need to understand the dynamics of the planet earth with the multiple phenomena that converge in it and serve as important elements to carry out multiple investigations in the most diverse fields of scientific knowledge. thus, in these times of great boom in satellite technology and remote sensing, humanity is in a position to study the most varied situations of the biophysical world and reach a better understanding to implement projects with a sense of sustainability and environmental conservation through the use of computational architectures, photointerpretation systems, remote sensors, among others (lira, 2021). methods the research is of non-experimental design, descriptive design; in which a literature review was carried out in terms of remote sensing and its applications in environmental studies. it consisted of an analysis of the information of the work variable and knowing the scientific and technological foundations. we worked with scientific articles whose objective was the application of remote sensors and multispectral range satellite images. result and discussion the research results allowed us to obtain information on remote sensing in: agriculture and soil conservation. remote sensing has enormous potential for its application through concurrent disciplines that serve as a basis for decision making, as in the case of the agricultural sector, which enables the detection and evaluation of certain limiting natural factors, the identification of crop types, inventories of natural resources, plant growth, plant vigor, nutrient needs, spatial dynamics of productivity, estimability of biomass and its yield level; it is also necessary to analyze crop surfaces and sample the physical, chemical and biological properties of the soil in the terrestrial environment using satellite imaging techniques. likewise, the availability of information for researchers and farmers in understanding remote sensing in terms of spatial, spectral and radiometric resolution is imperative (aguilar, 2015). in remote sensing, the reflectance spectrum of adult and healthy plants in the visible is characterized by strong absorption (low reflectance) in the blue (400-500 nm), an increase in reflectance in the green (500-600 nm), as a maximum peak at 0.54 nm and does not exceed 20% of the total incident radiation (yoder and pettigrew-crosby, 1995); absorption in the red (600-700 nm) and strong reflectance and transmittance (50%) in the near-infrared plateau (700-1 500 nm). as well as the application to forestry, nowadays, forest resources require a set of specific processes, which involve decision making, organization, planning, control and administration. in this sense, it is known that forest ecosystems provide a series of environmental benefits such as timber, fodder, water regulation, recreational spaces, carbon sequestration, protection of soil resources and biodiversity conservation. that is why satellite images are of great support in the forestry sector in terms of cartographic mapping and identification of various types of forests; it is also widely used to determine the stages of growth, regeneration and successional phases, changes in vegetation, among other aspects of forest valuation (ancira and treviño, 2015). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 140 the application to bodies of water is currently of great interest to researchers, such as the state of eutrophication of water, which is a fundamental concern, since it can generate a significant increase in the level of turbidity and a change in color to a greenish trend, precisely due to the increase of phytoplankton, as it could alter the ecosystem of lagoons (moncayo and bueno, 2016). in this sense, it is essential to monitor the water quality level, which is why remote sensing could be used to obtain data without being intangible contact with the natural environment; this is possible with the use of remote sensing sensors in real-time (oecd, 1982). in addition, the resolution of the oli sensor (30 meters/pixel), is the most appropriate for water quality studies and to analyze certain specific variables; it is worth noting that, the oli sensor makes it possible to monitor the quality of water bodies such as the level of transparency, suspended particles and chlorophyll levels in the water (doña, sánchez, caselles, domínguez and camacho, 2014). likewise, the application to oceanography and marine resources, remote sensing is of great interest in the process of satellite measurements of ocean color since it contributes significantly to the quantification of both spatial and temporal variability of different biological and physical processes; czcs, seawifs, modis and meris technologies are used for this purpose. likewise, the contribution of remote sensing techniques for evaluating the trophic status of marine systems is currently being valued; thus, ocean color is par excellence one of the properties to be measured by remote sensors and as an oceanographic parameter that allows the characterization of the ocean surface. therefore, in the vast ocean, water and pigments are known to be the primary components; chlorophyll is typically derived using the spectral regions corresponding to blue (0.4-0.5 µm) and green (0.5-0.6 µm). chlorophyll pigments absorb wavelengths ranging from blue (455-492 nm) to red (622-700 nm) of the electromagnetic spectrum; in turn, a strong reflectance is observed in the green color (492-577 nm) incident on the color of the ocean (lara, 2009). therefore, the application to glaciology and glacial retreat is crucial to monitor the changes in glaciers, since they represent one of the most significant indicators of temperature variation on our planet. it is known that the process of glacier melting has as one of the factors in the phenomenon of global atmospheric warming. in this sense, the acquisition of information from glaciers, without being in physical contact, is possible through the analysis and photointerpretation of the reflected energy source of the multiple components that constitute the terrestrial regions; thus, working with satellite images and remote sensors, it is feasible to determine the geometric dimensions in which glaciers are distributed; also, the values of surface temperature, reflectance, albedo, among other aspects, can be obtained (caneleo, 2010). (caneleo, 2010). concerning the application to mineral exploration, remote sensing proved to be very valuable for exploring mineral resources; it is known that certain mineral deposits are found along with certain regional and local geological fracture patterns that enable mineralization processes. in that sense, landsat and radar images are used in the mapping of fracture patterns; such as hydrothermally altered rocks that are associated with varied spectral characteristics and can be digitally processed; that is why, multispectral infrared systems show great potential in mineral prospecting in the region (cosme, 2020). as well as the application to the prevention and evaluation of natural disasters, natural disasters are facts or phenomena that express the terrestrial geodynamics; these events are produced by the action of factors of the tectonic plates and have a significant impact on the lithosphere such as earthquakes, volcanic activity, tsunamis and other aspects. that is why it is necessary to know about these activities that generate natural disasters; that is why it is evident to choose certain remote sensors that deliver valuable data for decision making. thus also, the utility basically focuses on mapping the damage caused by the aforementioned natural phenomena, since, through satellite images, indispensable information would be provided; thus, mapping geographical areas and mitigation and response actions to such eventualities of nature would be carried out (staub & bähr, 2014). some passive sensors used in this case are: (i) alos-palsar of range 7-100 m; l-band (1.27 ghz), which generates 3d maps, flood extent and damage assessment; (ii) radarsat-2 of range 3-100 m; c-band (5.405 ghz), generates 3d maps, pollutant detection, flood extent and damage assessment; (iii) terrasar-x, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 141 range 1-16 m; x-band (9.65 ghz), generates 3d maps, landslide detection and monitoring of risk areas; and (iv) tandem-x, range 1-16 m; generates terrestrial relief models. also of great interest is the application to oil spills at sea; the remote sensing of vessels, in the specific case of oil spill monitoring, will allow immediate actions in response to the damage caused at sea; thus, a series of projects have been developed worldwide concerning vessel monitoring, and their effectiveness has been demonstrated, among which we can mention the kongsberg satellite services (ksat) service of norwegian origin, the italian coast guard satellite-based maritime awareness and surveillance (itcg) and the international detection and classification of maritime traffic from space (declims) (marzialetti, 2012). these include the conjunction of data from sar images with other maritime traffic services such as vms (vessel monitoring systems) or ais (automatic identification systems). finally, the application to epidemiological surveillance, remote sensing is considered as a tool that has several benefits, especially to expand epidemiological research and its application to phytosanitary problems, since, due to environmental information and its impact on the occurrence and distribution of pests; it also provides indicators of climate, soil delimitation and its changes due to natural or anthropogenic reasons, remote sensing of habitats, plant cover and vigor to determine their ecological situation. it also allows the characterization of environmental conditions in which pests are generated; therefore, it is feasible to build predictive models of risk areas with the mitigating factor of being considered as potential in the affectation of disease-transmitting organisms and the respective pathologies (rivas, díaz, borruel, perovan, 2009). source: sinavef conclusion remote sensing is one of the most efficient technologies to carry out powerful studies for researchers since it provides support based on satellite images; therefore, it has a high potential for its application in various fields such as space research, agriculture, oceanography, mining, glaciology, disaster prevention, among others. furthermore, the use of remote sensing has more and more uses, since the study of the earth employing satellite images such as sentinel, lansat, aster, has allowed us to identify how gradually the effects of climate change have been advancing, being the case of soil desertification, one of the factors studied, where by means of satellite images it has been demonstrated how the areas that lose vegetation cover and become desert areas have increased (pineda, 2011). another use of remote sensing applied to the peruvian andes is how the effects of temperature increase have accelerated the advance of glacier deglaciation in various parts of the earth, such as the andes and the arctic and antarctic zones, another factor that has been widely studied is the advance of deforested areas through indiscriminate logging, which has a direct influence on the loss of vegetation cover, which reduces carbon capture and consequently increases the amount of carbon dioxide in the air, it is in this sense that remote sensing is being increasingly used in the study of multiple factors that impact our planet directly and indirectly linked to climate change, in this sense, remote sensing is providing compelling information for the study of multiple phenomena that occur on the planet that impact the lives of the beings who live in it, who in turn see how environmental changes or episodes occur and seek ways to find out why they happen and how we can cope with them, generating resilience and adaptation. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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(1995). predicting nitrogen and chlorophyll content and concentrations from reflectance spectra (4002500 nm) at leaf and canopy scales. remote sens. environ. 53(3): 199211. http://dx.doi.org/10.1590/s1982-21702014000100013 https://www.scielo.br/j/bcg/a/qbpjbmwrkpgdwzxmmyskvss/?lang=es https://www.scielo.cl/scielo.php?script=sci_arttext&pid=s0718-34292020000400099&lng=pt&nrm=i.p https://www.scielo.cl/scielo.php?script=sci_arttext&pid=s0718-34292020000400099&lng=pt&nrm=i.p https://recordcenter.sgc.gov.co/b12/23008002524448/documento/pdf/2105244481102000.pdf https://recordcenter.sgc.gov.co/b12/23008002524448/documento/pdf/2105244481102000.pdf international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 127 intelectual capital performance determinants and the role of profitability as moderating variable volume: 2 number: 2 page: 127 – 133 1putu gede wisnu permana kawisana, 2l.g.p sri eka jayanti 1,2faculty of economics and bussines, university of warmadewa, indonesia corresponding author: putu gede wisnu permana kawisana faculty of economics and bussines, university of warmadewa, indonesia email: permanaunwar@gmail.com article history: received: 2021-06-30 revised: 2021-07-05 accepted: 2021-07-25 abstract: based on the statistics data, the economy is measured based on the basis of prevailing prices reaching 15,833.9 trillion rupiah and gdp per capita of $4174.9. economic growth in the fourth quarter of 2019 reached 5.02%, which is a decrease from 5.17% in 2018. this research aims to know and analyze the influence of employee productivity, firm size, board size on intellectual capital performance in companies that are incorporated in the lq-45 index. the number of samples as many as 97 with purposive samples as a method of determining samples. the research method in this study is quantitative by analyzing the annual report of companies listed on the idx. the result in this research proves that profitability is able to moderate the relationship of employee productivity, size of the company to intellectual capital performance. profitability, is unable to moderate the relationship between the board's size and intellectual capital performance. keywords: employee productivity, company size, board size, profitability, intellectual capital performance cite this as: kawisana, p.g.w.p, jayanti, l.g.p.s.e (2021). “intellectual capital performance determinants and the role of profitability as moderating variable.” international journal of environmental, sustainability, and social sciences 2 (2), 127-133. https://doi.org/10.38142/ijesss.v2i2.83 introduction companies that do not have going concerns are proven not to follow the development of technology and the development of science because it still uses old technology that is not well updated. with the arrival of the internet, other mobile companies began to understand how data, and not just voice, would be useful for future communication. mcbride et al., (2020) mentions that intellectual capital is a knowledge that provides information about the company's intangible assets including all the knowledge of employees, organizations and their ability to create added value of the company. resources based theory views the company as a collection of resources and capabilities (ousama et al., 2020). the first factor that is expected to affect intellectual capital performance is employee prductivity. employee productivity is a measure of employee productivity in a company (alvino et al., 2021; p. demartini & paoloni, 2013). employee productivity for a company is very important as a gauge of success in running a business, because the higher employee productivity means the profitability of the company and productivity mailto:permanaunwar@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 128 will increase (saputra et al., 2020; sara et al., 2021). firm size is a scale that shows the size of a company based on total assets, number of sales, average sales and average total assets (chen & zhu, 2004; m. c. demartini & beretta, 2020). the larger the size of the company, the more activity and the higher the utilization rate of all potential intellectual capital owned by both employees (human capital), physical assets (phsyical capital) and worker organizations (structural capital) (kuo et al., 2020; smriti & das, 2018). board size or council size. board size is the number of board of directors and commissioners in a company (saputra & kawisana, 2021). larger numbers of boards will be more likely to increase the ability of companies to obtain and secure essential resources from their environment such as intellectual capital performance resources (goebel, 2019; jordão & novas, 2017). this is because with a larger number of boards, with a variety of educational backgrounds and skills have better skills in opinion and can improve the quality of decision making and better represent the interests of stake holders and eliminate dominance (sara et al., 2020). profitability demonstrates the company's ability to make a profit through all its capabilities and resources (jayawarsa et al., 2021; saputra et al., 2019). companies that obtain high profitability allow the company's leadership to conduct useful activities for the company by encouraging employees to innovate such as new products or services or improved business processes that will improve intellectual capital performance to gain a competitive advantage (edvinsson, 1997; saputra et al., 2018). resources based theory or also known as resource-based theory uses a resourcebased approach in the analysis of competitive advantages. adinehzadeh et al. (2018) suggests that the company's resources are heterogeneous, not homogeneous, productive services available derived from corporate resources that provide a unique character for each company. based on the concept of resources based theory,if the company is able to manage resources effectively it will be able to create a competitive advantage over competitors. whether or not a company succeeds will be largely determined by the strengths and weaknesses that exist in the company's resources. this is reinforced by the statement of ousama et al. (2020) which says that the success of the company is largely determined by the resources it has and the capabilities of the company that is able to turn those resources into economic benefits. mahoney et al. (2013) stated that signal is an action taken by management that provides guidance to investors (investors) on how management will view the company's prospects for the future. information is an important element for investors and businesses because information essentially presents a description, record or description for both the past, current and future circumstances for the survival of a company. signal theory mentions that the company's encouragement to provide such information because there is asymmetry of information between the company manager and outside parties (xu et al., 2019). profitability demonstrates the company's ability to make a profit through all its capabilities and resources. companies that obtain high profitability allow the company's leaders to perform useful activities for the company by encouraging employees to innovate such as new products or services or improved business processes that will improve intellectual capital performance to gain a competitive advantage. employee producitivty is expected to boost the company's productivity in generating profitability where this ratio utilizes the intellectual capital performance aspect of human resources (saputra et al., 2018; yun & hyo, 2006). h1. profitability able to moderate the relationship between employee productivity, company size and board size to intellectual capital performance in addition, large-scale companies are expected to encourage more and more activities in utilization of all potentials to generate profitability that will international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 129 improve intellectual capital. research conducted by saputra et al. (2018) stated that profitability is able to moderate the relationship between the size of the company to intellectual capital performance. good management of all this potential will create added value (value added)for companies that can improve intellectual capital performance. firer & mitchell williams (2003) also found an influence between the size of the company and intellectual capital performance. h2. profitability able to moderate the relationship between employee productivity, company size and board size to intellectual capital performance. board size is also expected to encourage the board to be able to improve the quality in decision making that better represents the stake holder who prioritizes the interests of the company to be able to achieve its goals in obtaining profitability so that intellectual capital performance will also increase with the role of the board members. profitability in this case is projected with return on equity (roe) because it can measure the effect of actions taken by management related to the company's equity better than roa. in line with previous research that has been done by molodchik et al. (2014) which also states that profitability can affect intellectual capital performance. h3. profitability able to moderate the relationship between employee productivity, company size and board size to intellectual capital performance method this type of research is causal associative research. causal associative research is research that identifies a causal relationship between one or more independent variables and dependent variables. the relationships tested in this study were the partial and simultaneous relationship between independent variables of employee productivity,the sizeof thecompany, and the board size of dependent variables of intellectual capital performance with profitability as moderating variables. where taking samples of financial statements for 3 years period from 2017-2019 with idx company objects ranked in lq45. results and discussion descriptive statistics are statistics used to analyze data by describing or describing the collected data as it is without intending to make generally valid conclusions. this study looked at the overview of employee productivity, company size, board size, intellectual capital performance and profitability. normality test is useful at an early stage in the method of selecting data analysis. normality of data is necessary to obtain accuracy in hypothesis testing. normality testing often used in research usually uses kolmogorov-smirnov method and normal probability plots. heteroscedasticity is a condition where residual variants are not the same in all observations in the regression model. the purpose of heteroscedasticity test is to test a regression model, whether variance occurs from residual observation to another observation. a good regression model does not occur heteroscedasticity. this research is a way to test heteroscedasticity is by testing plot charts. the plot graph test tests between the predicted value of the dependent variable zpred and its residual sresid. there is no test of heteroscedasticity plot graphs when there is no clear pattern, as well as dots spreading above and below the number 0 on the y axis. the autocorrelation test aims to test whether in the linear regression model there is a correlation between the bully's error in the t period and the bully's error in the t-1 period (previously). autocorrelation is the relationship between errors that appear in the run time. how to test autocorrelation is by test durbin watson with provisions, if dw < dl then there is a international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 130 positive autocorrelation and if dw > dl then there is no positive autocorrelation and if dl < dw < du then the test is not convincing or inconclusive. the statistical scores from watson's durbin test range from 0 to 4. statistical scores from the durbin-watson test smaller than 1 or greater than 3 indicated autocorrelation problems occur. a coefficient of determination (r2) is a value that measures how much free variables are used in regression equations to apply variations of non-free variables. the f statistical test aims to show whether all independent variables included in the model have a mutual influence on dependent variables. f statistical test using analysis tool namely anova (analysis of variances). statistical test t aims to show how far the influence of one independent variable individually in describing variations of dependent variables. the purpose of this analysis is to find out whether moderating variables reinforce or weaken the relationship between independent variables and dependent variables. this test was conducted using an interaction test also called moderated regression analysis (mra). moderated regression analysis (mra) is used to look for the influence of independent variables on dependent variables as well as to see if moderation variables affect the relationship between independent variables. moderated regression analysis (mra) is a special application of linear multiple regression in which in the equation of regression contains elements of interaction (multiplication of 2 (two) or more independent variables). table 1. hypothesis testing result unstandardized coefficients standardized coefficients t sig b std. error beta (constant) ,918 2,468 ,372 0,711 employee productivity -1,237 0,483 -1,645 -2,563 0,012 company size 1,380 0,497 2,021 2,777 0,007 board of commissioners size 0,031 0,010 0,319 3,183 0,002 profitability 0,021 0,009 0,222 2,236 0,028 profitability interaction with employee productivity (intzx1) 2,517 0,934 2,666 2,694 0,008 profitability interaction to company size (intzx2) 2,656 1,000 2,331 2,657 0,009 profitability interaction to board size (intzx3) 0,212 0,362 0,109 0,586 0,559 r square adjusted r square f count significance f 0,538 0,289 5,168 0,000 source: data processed (2021) hypothetical test results showed that profitability interactions were able to moderate positively the influence of employee productivity on intellectual capital performance of 0.317 with a significant level of 0.008. the significance value of 0.008 < 0.05 indicates that h1 which states that variable profitability is able to strengthen employee productivity relationship to intellectual capital performance is accepted. the results showed that the interaction of profitability is able to moderate positively the size of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 131 company to intellectual capital performance. the results can be seen from the significance value of 0.009 (with a significance value of 0.001). this indicates that h2 is accepted. the effect of profitability interaction on the relationship of board size and intellectual capital performance in table 9 shows a significance value of 0.559. therefore, h3 which states profitability is not able to moderate the relationship of the board of commissioners size to intellectual capital performance is rejected. the results of moderation test prove that the interaction of variable profitability as a moderation, able to strengthen the relationship between employee productivity to intellectual capital performance (alvino et al., 2021; chowdhury et al., 2018). the greater profit generated by the company is proven to give a positive influence on the productivity of the company's employees so as to strengthen the intellectual model of a company (alvino et al., 2021; freeburg, 2018). the results prove that the interaction of variable profitability as a moderation, able to strengthen the relationship of the size of the company to intellectual capital performance (kuo et al., 2020; saputra et al., 2018). the greater the profit generated, proven to provide intake for the company to develop and multiply the company's assets. the existence of good profit, proven to strengthen the size of the company, so it is proven to give a positive influence proven to strengthen the intellectual model of a company (edvinsson, 1997; wang et al., 2019). the moderating test results prove that the interaction of variable profitability as a moderating, has no influence on the relationship between the size of the board to intellectual capital performance (alipour, 2012; mukherjee & sen, 2019). the greater the profit generated by the company is not proven to affect the number of commissioners of the company to intellectual capital performance. in this case regardless of the number of boards in the company, and the amount of profit of the company will not change the intellectual model that a company has (bontis et al., 2000; dumay, 2009; jayawarsa et al., 2021). conclusion profitability interaction can strengthen employee productivity relationship to intellectual capital performance in companies in idx included in lq45 period 20172019. profitability interaction can strengthen the company's size relationship to intelectual capital performance in companies in idx included in lq45 for the period 2017-2019. profitability interaction is not able to moderate the board size relationship to intellectual capital performance on companies in idx included in lq45 for the period 2017-2019. subsequent research can be done by increasing the number of samples and developing research models by adding research variables such as efficiency levels so that the results obtained are able to describe the actual state. for external parties. this research is expected to be the basis of reference to start investing in the capital market. by monitoring companies that consistently rank in lq45. companies that consistently rank in the lq45 rankings tend to have good financial statements and are trustworthy. have strong internal management and consistency in developing. references adinehzadeh, r., jaffar, r., abdul shukor, z., & che abdul rahman, m. r. 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(2006). a model for the value of intellectual capital. canadian journal of administrative sciences, 23(3), 253–269. https://doi.org/10.1111/j.19364490.2006.tb00630.x international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 161 the influence of work-life balance and burnout on job satisfaction volume: 3 number: 1 page: 161-168 1zahara tussoleha rony, 2yulisyahyanti yulisyahyanti 1,2faculty of economics, bhayangkara university, jakarta corresponding author: zahara tussoleha rony email: zaharatronygmail.com article history: received: 2022-01-24 revised: 2022-02-22 accepted: 2022-03-14 abstract: in the current era of globalization, the development of technology is so rapid, and the competition is so tight, it requires every individual to be able to improve his abilities and skills in order to improve his quality in the face of competition. the research was conducted to find out whether there is an effect of work-life balance and burnout on job satisfaction of facilities and infrastructure maintenance officers in the xyz area. data were obtained from 77 respondents from the entire population using primary data obtained through questionnaires. data analysis is using descriptive statistics, instrument test, classical assumption test, multiple linear regression and hypothesis testing using the ibm spss statistics 24 program. facilities and infrastructure in the xyz area. this shows that the work-life balance felt by the employees who maintain the facilities and infrastructure of the xyz area will be able to improve job satisfaction well and can increase work productivity; partially, the burnout variable has a negative but not significant effect on the job satisfaction. this shows that the decreasing burnout experienced by employees who maintain facilities and infrastructure in the xyz area will be able to increase job satisfaction well, and can increase work productivity. keywords: work-life balance, burnout, the working satisfaction cite this as: rony, z. t., yulisyahyanti, y,. (2022). “the influence of work-life balance and burnout on job satisfaction.” international journal of environmental, sustainability, and social sciences, 3(1), 161-168. introduction in the current era of globalization, technological developments are so rapid, and competition is so tight, that it requires every individual to be able to improve their abilities and skills to improve their quality to face competition. therefore, employees as human resources who are one of the capital holders of an important role as a driving machine to run the wheels of the organization and become the main factor in achieving organizational goals in providing services to the community, it is necessary to have qualified (competent) human resources in carrying out their duties, and all employees can feel job satisfaction. employees feel job satisfaction, so they will exert their abilities as much as possible to complete their tasks and increase productivity and work results optimally. in line with kanwar et al. in iswardhani, brasit & mardiana (2019), creating and maintaining employee job satisfaction is an important effort for the continuity of the company because satisfied employees bring positive influences to the company, such as increasing efficiency and productivity. therefore, satisfied employees will be more productive than dissatisfied employees. working is not only to earn a living but also to gain knowledge, experience and career advancement and increase the standard of living. however, sometimes, if you love work too much or because the demands of work are too high with a heavy workload, it results in a lot of time being spent at work and less time for yourself, family and the social environment in which we live. to maintain job satisfaction, employees are required to be able to complete work and achieve targets that must be achieved. companies and government agencies need to realize the importance of implementing a work-life balance for their employees, addressing work problems and outside of work. suhardono (2013) states that work-life balance is a continuous process in finding harmony (harmony) in professional and personal life. another challenge in achieving job international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 162 satisfaction is burnout. according to leats and stolar in junaidin, ikhram & hardiyono (2017), burnout is defined as emotional and mental exhaustion caused by a very demanding and stressful situation combined with high personal expectations. many people do not realize that they are overwhelmed with their work, already feel tired (run out of energy) and have negative feelings about their work so that they work inefficiently and productivity decreases. burnout can cause physical problems such as pain in the limbs, including headaches and can trigger psychological problems that can lead to insomnia and depression. as the capital city of the republic of indonesia, dki jakarta, with a high population density, hygiene issues need to be considered due to the high level of waste production and the low level of public awareness of cleanliness. therefore, in 2015, the dki jakarta government formed a team to maintain facilities and infrastructure as one of the solutions to this problem. this government program is to create a clean and comfortable dki jakarta. the xyz area understands that environmental hygiene issues must be given great attention. a team that maintains facilities and infrastructure can overcome hygiene problems so that they can be handled immediately. xyz region is the organizer of government affairs and is the spearhead in providing services to the community; employees are required to be able to work optimally and provide excellent service to the community. xyz region also understands that employees are an inseparable part of all success and is well aware of the importance of paying attention to employee job satisfaction, improving work-life balance, and avoiding burnout. work-life balance work-life balance is a person's ability to be able to organize, place and harmonize his personal life and work-life in an orderly and measurable manner. according to ramadhan & marinda (2019), it is stated that work-life balance is about how to get a good fit between professional roles and personal activities that are considered important for a person, such as recreation, personal activities, and family responsibilities and other social activities. according to suhardono (2013), work-life balance is a continuous process of finding harmony (harmony) in professional and personal life. in line with the opinion of rony (2016), work-life balance is the ability of a person to be able to balance the demands of work with personal and family needs. according to fisher et al. in ula, susilawati & widyasari (2015), there are four dimensions of work-life balance, namely: (1) work interference with personal life (wipl). (2) personal life interference with work (pliw / personal life interference with work). (3) personal life enhancement of work (plew). (4) performance improvement of personal life (wepl / work enhancement of personal life). according to mcdonald and bradley in dina (2018), work-life balance can be measured by three aspects: balance of time, involvement or roles, and balance of satisfaction. burnout burnout is a negative psychological reaction experienced by a person due to emotional, mental and physical exhaustion in doing a job that can be seen from changes in behavior, way of thinking and physical form (rony, 2021). according to maslach and jackson in iswardhani, brasit & mardiana. (2019), defines burnout as a negative psychological experience as a reaction to prolonged stress. according to leats and stolar in junaidin, ikhram & hardiyono (2017), burnout is defined as emotional and mental exhaustion caused by a very demanding and stressful situation combined with high personal expectations. according to schaufeli and bunk in pangemanan, pio & tumbel (2017), burnout does not only occur when individuals cannot manage stress, but there is a conflict between work and personal life. the impacts arising from burnout are mental, physical, behavioral changes, social, attitude changes and impacts on the organization. according to maslach and leiter in pangemanan, pio & tumbel (2017), burnout has three dimensions that can be used as benchmarks, namely: 1. fatigue (exhaustion) is characterized by prolonged physical, mental, and emotional fatigue. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 163 2. cynicism, is characterized by a cynical attitude and tends to withdraw from the work environment. 3. ineffectiveness, characterized by feelings of helplessness and feeling that all the tasks given are heavy. job satisfaction job satisfaction is an individual positive or negative feeling felt by workers towards the work they do and will lead to their actions in completing work to achieve company goals. according to handoko in warsi (2019), job satisfaction is a pleasant emotional feeling that employees view their work. according to hasibuan in pangemanan, pio & tumbel (2017), job satisfaction is an emotional attitude that is pleasant and loves his job. this attitude is reflected in discipline, work morale and work performance. according to (rony, 2016), job satisfaction is an affective or emotional response to various aspects of work. according to luthans in pangemanan, pio & tumbel (2017), states that there are five dimensions of job satisfaction, namely: 1. the work itself, where work assignments are considered interesting, provides opportunities to progress and learn by gaining experience, increasing abilities, and accepting responsibility during work. 2. salary or wages, namely the amount of compensation received or received by a person for his efforts, are adjusted to the workload considered appropriate in an organization. 3. promotion opportunities, namely opportunities to advance in the organization, are related to promotion issues, opportunities for self-development, and career development. 4. supervision, where there is a supervisor who can provide technical assistance and behavioral support. 5. colleagues, some co-workers are technically capable and provide social support. methods this study is a quantitative study using primary data obtained by using a questionnaire sheet using a likert scale. the sample was taken using a non-random sampling technique, namely purposive sampling (rony, 2017). the population in this study was the entire team of facilities and infrastructure maintenance in the xyz area, totaling 77 people who were used as a whole sample. analysis of the data in this study used descriptive statistical analysis, instrument test (validity test and reliability test), classical assumption test, multiple linear regression test and hypothesis testing. calculations using ibm spss statistics 24 software. result and discussion descriptive analysis was carried out by categorizing the characteristics of the respondents based on gender, which consisted of 91% male and 9% female. based on age, 4% are under 20 years old, 26% are 21-30 years old, 29% are 31-40 years old, 19% are 41-50 years old, and 22% are over 50 years old. based on education, 7% of elementary school graduates, 5% of junior high school graduates, 84% of high school graduates, 3% of d3 graduates and 1% of undergraduate graduates. with a working period of 1 year as much as 8%, 2 s.d. 3 years as much as 21% and over 3 years as much as 71%. 26% are single, and 74% are married based on marital status. this study uses an instrument test with validity and reliability tests. the results obtained from the calculation using the spss ibm statistic 24 program are as follows: the validity test of job satisfaction (y), work-life balance and burnout are declared valid, because the value of r-count > rtable. and the results of the reliability test of job satisfaction (y), work-life balance and burnout are declared valid, because the value of cronbach's alpha > 0.70. before testing the hypothesis, first test the assumptions by testing for normality, multicollinearity, heteroscedasticity and multiple linear regression tests. the results obtained in the normality test are as follows: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 164 table 1. kolmogorov-smirnov. test results unstandardized residual n 77 normal parametersa,b mean 0.0000000 std deviation 2.39424649 most extreme difference absolute 0.064 positive 0.053 negative -0.064 test statistic 0.064 asymp. sig.2 (2-tailed) .200c,d source: data processed (2022) based on the table above, it can be seen that the significance value (asymp. sig. 2-tailed) of the work life balance (x1), burnout (x2) and job satisfaction (y) variables is 0.200>0.05, so it can be stated that the data is normally distributed. the results obtained in the multicollinearity test are as follows: table 2. multicollinearity test results model unstandardized coefficients standardized coefficients t sig collinearity statistics b std error beta tolerance vif (constant) 8.925 2.715 3.287 0.002 work-life balance 0.781 0.093 0.783 8.431 0.000 0.659 1.518 burnout -0.032 0.079 -0.037 -0.404 0.688 0.000 1.518 a. dependent variable: job satisfaction (y) source: data processed (2022) in the results of multicollinearity analysis, there is no significant multicollinearity between each independent variable in the regression model, because the tolerance value is 0.659 > 0.10 and the vif value is 1.518 < 10.00. from the results of the heteroscedasticity test, with a scatterplot graph between the predicted value of the dependent variable (zpred) and the residual (sresid) spread above and below the number 0 (zero) on the y axis, it can be concluded that there is no (free) heteroscedasticity in the data. based on multiple linear regression analysis, the results are shown in table 3. table 3. multiple linear regression test results. model unstandardized coefficients standardized coefficients t sig b std error beta (constant) 8.8925 2.715 3.287 0.002 work-life balance 0.781 0.093 0.783 8.431 0.000 burnout -0.032 0.079 -0.037 -0.404 0.688 a. dependent variable: job satisfaction (y) source: data processed (2022) based on the results from the table above, it can be seen that the regression equation formed is as follows: y= 8.925 + 0.781x1-0.032x2 the constant value of 8.925, gives an understanding that if there is no change in the work-life balance and burnout variables, namely the values of x1 and x2 are 0 (zero), then the amount of job satisfaction (y) for employees maintaining facilities and infrastructure in the xyz area is 8.925 units. the value of the work-life balance regression coefficient (x1) gives a positive value of 0.781, meaning that if the work-life balance (x1) variable increases by 1%, assuming other variables remain, then job satisfaction (y) for employees maintaining facilities and infrastructure in the xyz international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 165 area increases by 78.1% assuming other variables remain. it shows that the work-life balance variable (x1) provided positively contributes to job satisfaction (y). on the other hand, the value of the burnout regression coefficient (x2) gives a negative value of 0.032, which means that if the burnout variable (x2) increases by 1%, the job satisfaction (y) of the staff maintaining facilities and infrastructure in the xyz area is reduced by 3.2% assuming other variables remain. it shows that the provided burnout (x2) contributes negatively to job satisfaction (y). the results of the t-test (partial test) can be seen in table 4, as follows. table 4. t-test results (partial) model unstandardized coefficients standardized coefficients t sig b std error beta (constant) 8.8925 2.715 3.287 0.002 work-life balance 0.781 0.093 0.783 8.431 0.000 burnout -0.032 0.079 -0.037 -0.404 0.688 a. dependent variable: job satisfaction (y) source: data processed (2022) work-life balance (x1) has a value of t-count (8.431) > t-table (1.99254), and the value of the significant value of work-life balance (x1) is 0.000 < 0.05, then h0 is rejected, and h1 is accepted, which means that there is a work-life balance that has a significant effect on satisfaction. partially accepted work. the value of the t-count is positive or in line with job satisfaction, namely, the higher the work-life balance, the higher the job satisfaction. burnout (x2) obtained a value of tcount (-0.404) < t-table (1.99254) and a significant value of burnout (x2) 0.688> 0.05), then h0 was accepted, and h2 was rejected, which means that burnout had no significant effect on job satisfaction. however, the negative t-value indicates that burnout has a negative effect that is not in line with job satisfaction, namely, the lower the burnout, the higher the job satisfaction. testing the effect of the independent variables work-life balance (x1) and burnout (x2) together (simultaneously) on job satisfaction of employees maintaining facilities and infrastructure in the xyz region using the f test, can be seen in table 5. table 5. f test results model sum of squares df mean f sig regression 601.219 2 300.610 51.060 .000b residual 435.664 74 5.887 total 1.36.883 76 a. dependent variable: job satisfaction (y) b. predictors: (constant), burnout (x2), work life balance (x1) source: data processed (2022) based on the test results in the table above, it can be seen that the f-count value is 51.060 with the f-table value being 3.12, so that the f-count > f-table or 51.060 > 3.12 and the significance value 0.000 < 0.05 then h0 is rejected and h3 is accepted, work-life balance (x1) and burnout variables (x2) together have a significant effect on job satisfaction on employees who maintain facilities and infrastructure in the xyz area. the results of calculating the coefficient of determination (r2) can be seen in table 6. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 166 table 6. coefficient of determination test results model r r square adjusted r square std. error the estimate regression 601.219 2 300.610 51.060 residual 435.664 74 5.887 total 1.36.883 76 a. dependent variable: job satisfaction (y) b. predictors: (constant), burnout (x2), work-life balance (x1) source: data processed (2022) based on the coefficient of determination test (r2) results in table 6 above, it can be seen that the value of the coefficient of determination or r square is 0.580. therefore, the magnitude of the coefficient of determination or r square is 0.580 = 58%, indicating that the work life balance (x1) and burnout (x2) variables simultaneously (together) affect the job satisfaction variable (y) of 58.6%, while the rest (100% 58.6% = 41.4%) influenced by other variables not discussed in this study. based on the partial work-life balance hypothesis testing results, the results show that worklife balance has a positive and significant effect on job satisfaction for employees who maintain facilities and infrastructure in the xyz area. the results show that if there is an increase in worklife balance, job satisfaction will also increase following the opinion (rony, 2016) that the condition of balance of life and work is a personal awareness always to reflect honestly. an honest self will help you get a quality work-life balance. work-life balance not only increases productivity but can increase loyalty. the results of this study are in line with the results of research (widati, 2019), which found that work-life balance has a significant positive effect on job satisfaction as an intervening variable. the study results (junaidin et al., 2019) found that work-life balance significantly affected job satisfaction. the research results by shabrina et al. found a significant positive relationship between the work-life balance on job satisfaction of employees at pt. petani (persero). based on the partial burnout hypothesis testing results, the results show that burnout has a negative but not significant effect on job satisfaction for employees who maintain facilities and infrastructure in the xyz area. furthermore, the value of the regression coefficient indicates that the burnout value has a negative or unidirectional effect on job satisfaction, namely, the lower the burnout, the higher the job satisfaction. in line with the opinion (junaidin et al., 2017), burnout is defined as emotional and mental exhaustion caused by a very demanding and stressful situation combined with high personal expectations. the results of this study are in line with research (iswardani et al., 2019) which found that burnout had a negative effect on job satisfaction. based on the results of testing the hypothesis simultaneously (simultaneously) for work-life balance and burnout on job satisfaction, it is found that work-life balance and burnout have a significant effect on job satisfaction of employees maintaining facilities and infrastructure in the xyz area. from the results of multiple linear regression, it can be seen that work-life balance is more dominant in influencing job satisfaction. these results can be indicated by increasing worklife balance, reducing burnout, and vice versa. following the statement (pangemanan et al., 2017), burnout not only occurs when individuals cannot manage stress but there is a conflict between work and personal life. the results of this study support research (pangemanan et al., 2017) finding that work-life balance and burnout significantly affect job satisfaction. conclusion based on the discussion and analysis of the data above, conclusions can be drawn from this study as follows: (1) partially, the work-life balance variable has a significant positive effect on job satisfaction. it shows that the work-life balance felt by the employees who maintain the facilities and infrastructure of the xyz area will be able to improve job satisfaction well and can increase work productivity; (2) partially, the burnout variable has a negative but not significant effect on job satisfaction. it shows that the decreasing burnout experienced by employees who maintain international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 167 facilities and infrastructure in the xyz area, will be able to increase job satisfaction well, and can increase work productivity; (3) together or simultaneously on the work life balance and burnout variables, it was found that it had a significant effect on job satisfaction of employees maintaining facilities and infrastructure in the xyz area. therefore, it can be concluded that work-life balance and burnout affect job satisfaction, the increasing work-life balance will further reduce the potential for burnout, and vice versa. suggestions that researchers can put forward through this research are that agencies must be able to pay attention to the condition of their workers by analyzing the workload of employees, paying attention to rest periods (holidays to gather with family), so that the work-life balance of employees can be maintained. furthermore, it is expected to strengthen the relationship between employees and superiors by carrying out activities together, such as congregational prayers, and exchanging ideas by holding regular meetings; this is also useful for uniting opinions with one another. in addition, agencies must also pay attention to stressful conditions for employees to be able to avoid or minimize the possibility of things that arise due to burnout, to increase productivity. it is hoped that the agency will make an annual routine program for employees who maintain facilities and infrastructure in the xyz area, such as taking a vacation together (a trip with all employees and superiors, it is better if you include family members) to reduce fatigue at work and get to know each other, and can minimize the occurrence of burnout. . hopefully the program designed can strengthen and increase work productivity, besides that employees can also maintain a balance of life with work and can avoid burnout. employees who maintain facilities and infrastructure are expected to maintain and improve these conditions. to maintain a balance between life and work, you can take advantage of the rest time to be able to take a break from tiring and tiring work activities and use the time off to gather with family. it is also hoped that employees who maintain facilities and infrastructure in the xyz area can maintain health, apart from adequate and regular rest, maintain a diet with healthy and nutritious food and take multivitamins. for the next writer who raises the same problem with this research. for further researchers to be able to develop their research by replacing different variables or by adding other variables so that their research is wider. references adhiatma, w., chistianto, l.p., 2019. the voice of psychology for indonesian people. jakarta : member of the association of indonesian higher education publishers. afandi, p. 2016. concept and indicator of human resources management for management research. yogyakarta : deepuplish publisher. arikunto, s., 2013. basics of educational evaluation. jakarta: earth literacy. darmawan, a.a.y.p., silviandari, i.a. & susilawati, i. r. 2015. journal of mediapsi. burnout relationship with work life balance on female lecturers. vol.1. number 1. dinah. 2018. indonesian journal of developing. effect of work life balance and job satisfaction on employee performance at kua minata brondong lamongan. vol. 17, no. 2. djaali. & muljono, p. 2008. measurement in the field of education. jakarta : grasindo. fahmi, i. 2016. introduction to human resource management concepts and performance. jakarta : mitra kencana media. ganapathi, i. m. d. 2016. ecodemica. effect of work life balance on employee performance (study at pt. bio farma persero). vol. iv no.1. ghozali, i. 2011. application of multivariate analysis with ibm spss 19 program. semarang: undip publishing agency. iswardhani, i., brasit, n. & mardiana, r., 2019. hasanuddin journal of business strategy (hjbs). effect of work life balance and burnout on employee job satisfaction. case study at the bpjs kesehatan deputy office for south sulawesi, west sulawesi, southeast sulawesi and maluku. makassar. vol. 1 no.2. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 63 discounts and promotions on purchase decision volume: 2 number: 2 page: 63 70 1nuruni ika kusuma wardani, 2nanik hariyana, 3nabilah amani salsabila 1,2,3faculty of economics and business, upn veteran, indonesia corresponding author: nanik hariyana faculty of economics and business, upn veteran, indonesia email: nanik.hariyana.ma@upnjatim.ac.id article history: received: 2021-06-20 revised: 2021-07-10 accepted: 2021-07-25 abstract: one of the primary human needs is clothing or fashion. the abundance of various fashion products, especially clothing on the market, affects a person's behavior, towards the use and purchase of products no longer to meet needs but desires. moreover, the number of retail companies in the world of similar fashion causes intense competition. this study aims to determine the effect of discounts and promotions on simplicity brand clothing purchasing decisions at the plaza surabaya store. the population in this study is simplicity customers at plaza surabaya. the sampling method used is nonprobability sampling with purposive sampling technique, and the number of samples is 70 respondents. data collection techniques through direct questionnaires. the data analysis technique used partial least square (pls). the results showed that the discount variable did not contribute to the purchase decision, while the promotion variable contributed to the purchase decision at the simplicity plaza surabaya store. keywords: discount, promotion, purchase decision. cite this as: wardani, n.i.k., hariyana, n.,salsabila, n.a., (2021). “discounts and promotions on purchase decision”. international journal of environmental, sustainability, and social sciences, 2(2), 63-70. https://doi.org/10.38142/ijesss.v2i2.73 introduction clothing is not just a necessity to cover parts of the body from the weather. but with the development of the times and technology, clothing has become a lifestyle and appearance to support daily activities and activities. as a result, there is a narrowing of the meaning of the fashion world in today's world; fashion is defined as a style of dress or behavior that applies at a certain time, with a strong implication that fashion is characterized by changing trends. it makes the fashion world a very profitable business field; it has become an industry with extraordinary economic movements. in the current era of disruption, companies are required to have innovations and new breakthroughs. the obstacles faced by fashion retail today are from fellow local fashion retail companies and foreign countries. coupled with the disruptive wave in the digital economy that changes consumer spending patterns, from making purchases at each brand's outlets, now turning to shopping and making purchases online or online. table 1 simplicity plaza surabaya store sales data in 2019 month sales january rp 57.755.800 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 64 febuary rp 50.284.450 marvj rp 55.659.000 april rp 70.453.000 may rp 179. 814.940 june rp 100.630.470 july rp 46.833.590 august rp 56.618.300 september rp 59.250.650 october rp 65.075.750 november rp 50.371.900 december rp 38.254.100 source: store simplicity plaza surabaya in the table above, simplicity stores have experienced a fluctuating decline; this may be due to the many similar retail fashion companies that apply various discounts or price cuts and more attractive promotions. in this study, researchers took a study at simplicity plaza surabaya outlets. researchers conducted a pre-survey related to discounts and promotions applied by simplicity plaza surabaya, which showed that consumers made purchasing decisions due to discounts, but in terms of consumer promotions, they did not find special promotions related to products sold at the simplicity plaza surabaya store. according to kotler (2007), the definition of discount is a basic price adjustment to reward customers for certain reactions such as early bill payments, purchase amounts, etc. discounts are also discounts given by the seller to the buyer as a reward for certain activities from the buyer that please the seller (tjiptono 2008). and according to kotler & keller (2007), the company will adjust the price and give discount prices, discounts, and allowances for faster payments, purchases in bulk, and purchases out of season. discount indicators, according to kotler and keller (2006), are: a. the size of the discount b. the duration of the discount c. types of products that get a discount d. frequency of discounting according to kotler and armstrong (2014), promotion is an activity that communicates the advantages of a product and persuades customers to buy the product. the purpose of promotion is to provide information, attract attention, and then give the influence to increase sales (manap, 2016). the promotion indicators, according to kotler and keller (2007): promotion frequency is the number of sales promotions carried out at a time through sales promotion media 1. promotional quality is a measure of how well a sales promotion is carried out. 2. promotional quality is the value or amount of sales given to consumers. 3. promotion time is the length of promotion carried out by the company. 4. accuracy or suitability of promotional targets is a necessary factor in achieving the company's desired target. 5. the effect of discounts on purchase decisions international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 65 discounts are attractive discounts, so the actual price is lower than the general price (nigsih, 2017). according to (boyd et al., 2009) in putra, et al. (2016), the discount is a simple form of sales promotion because it is only a temporary reduction in product prices. after consumers know there is a discount or price discount on a product, consumers begin to be interested in making a purchase transaction; the discount becomes an attraction that influences purchasing decisions. thus, this discount or rebate makes consumers sure of the purchase decision they will make. the results of yulfianto's research (2016) state that the discount variable impacts consumer purchasing decisions at ramayana mall dinoyo; the discount is given can improve consumer purchasing decisions at ramayana dino. it means that the discount or discount is given must have a distinct impression for consumers so that consumers are interested in making purchase transactions, giving discounts or discounts that impact purchasing decisions. h1: it is suspected that discounts positively affect purchasing decisions for simple products at the plaza surabaya store. according to alma (2013), the purchase decision is a consumer decision that is influenced by the financial economy, technology, politics, culture, product, price, location, promotion, physical evidence, people, and process. so that it forms an attitude in consumers to manage all information and draw conclusions in the form of responses that appear what products to buy. of the several factors that influence consumer decisions to buy a product or service, consumers usually always consider other things, such as price, quality, and familiar products. purchasing decision indicators according to kotler and armstrong (2011), there are four indicators of purchasing decisions, namely: a. stability on a product. b. habit of buying products. c. provide recommendations to others. d. make repeat purchases according to lupiyoadi (2013), promotion is a very important variable in the marketing mix carried out by companies in marketing service products. promotion is a means of providing information to consumers that aims to influence consumers in making purchasing decisions. therefore, promotion is a component used to provide and influence the market for the products sold by the company. therefore, companies need innovative promotional planning; good and correct promotions will create an inherent value in the product; consumers will see and judge a product based on the promotions they know, then consumers decide to buy a product. in the research of nangoy, et al. (2016), the promotion has a positive effect on purchasing decisions for clothing at matahari department store manado town square. likewise, in research by ahmad yulizar et al. (2019), promotion is something that influences consumer purchasing decisions in determining which products to buy. it means that promotions have special attention in the eyes of consumers with good and correct promotions carried out by companies; consumers will be interested in seeing the value of a product so that consumers will make purchasing decisions. h2: it is suspected that promotion positively affects purchasing decisions for simplicity products at the plaza surabaya store. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 66 figure 1. conceptual framework methods according to sugiyono (2017), the population is a generalization area consisting of objects/subjects with certain quantities and characteristics applied by researchers to be studied and then drawn conclusions. the population in this study were all consumers who bought clothes at the simplicity store plaza surabaya. according to arikunto (2015), the sample is part or representative of the population being studied. sampling in this study used a purposive sampling technique, namely sampling based on criteria. the sample criteria in this study are: 1. respondents aged 17 to 40 years and over 2. respondents have purchased clothes at the simplicity store plaza surabaya. because the exact number of the population is not known, the sampling technique used is based on the sample measurement guidelines, according to ghozali (2011). that is, the number of samples is the number of indicators multiplied by 5-10 parameters. thus the number of samples in this study 14 (indicators) x 5 = 70 respondents. data analysis was carried out using the component-based sem method using pls, which was chosen as an analytical tool in this study. in addition, partial least square (pls) was chosen as an analytical tool in this study. the partial least square (pls) technique was chosen because this tool is widely used for complex causal-predictive and is a suitable technique for use in prediction applications and theory development in this study. pls is a more precise approach to prediction. it is especially true in conditions where indicators are formative. with the latent variable in the form of a linear combination of the indicators, the prediction of the value of the latent variable can be easily obtained, so that the prediction of the value of the latent variable that it affects can also be easily obtained, so that the prediction of the latent variable that is affected can also be easily done. result and discussions there are outliers when expensive. maximum distance > prob. & number of variables [=chiinv(0.001;15) : searched through excel] = 44.26322. from the outlier test, the value of expensive is obtained. the maximum distance of respondent data is 37,800, which is smaller than the specified expensive distance maximum outlier of 44,26322, which means that the data has no outliers; thus, it can be said that the data has good quality and can be continued for further processing, with a sample size of 70 respondents. there are outliers when expensive. maximum distance > prob. & number of variables [=chiinv(0.001;15) : searched through excel] = 44.26322. from the outlier test, the value of expensive is obtained. the maximum distance of respondent data is 37,800, which is smaller than the specified expensive distance maximum outlier of 44,26322, which means that the data has no outliers; thus, it can be said that the data has good quality and can be continued for further processing, with a sample size of 70 respondents. all reflective indicators on the discount (x1), promotion (x2), and purchase decision (y) variables, show factor loading (original discount (x1) promotion (x2) purchasing decisions (y) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 67 sample) greater than 0.50 and or significant (t-statistic value is more than z value = 0, 05 (5%) = 1.96); thus the estimation results of all indicators have met convergent validity or good validity. discriminant validity can be seen by comparing the square root of average extracted (ave) for each variable with the correlation value between the variables. the model has high discriminant validity if the ave root for each variable is greater than the correlation between constructs (ghozali, 2008). table 2. average variance extracted (ave) ave discount (x1) 0.622027 promotion (x2) 0.577043 purchasing decisions (y) 0.582628 source: data processed 2021 the results of the ave test for the discount variable (x1) are 0.622027, the promotion variable (x2) is 0.577043, and purchase decision (y) is 0.582628, the three variables show a value of more than 0.5, so overall, the variables in this study, it can be said that the validity is good. the results of the composite reliability test show that the discount variable (x1) is 0.865147, the promotion variable (x2) is 0.872099, and purchasing decision (y) is 0.873772; the three variables show the composite reliability value above 0.70 so that it can it is said that all variables in this study are reliable. figure 2. outer model with factor loading, path coefficient and r-square from the pls output picture above, it can be seen the magnitude of the factor loading value of each indicator which is located above the arrow between the variables and indicators; it can also be seen the magnitude of the path coefficient, which is above the arrow line between exogenous variables and endogenous variables. in addition, it can also be seen the size of the r-square, which is right in the circle of endogenous variables (purchase decision variables). testing of the structural model is carried out by looking at the r-square value, which is the goodness fir model test. testing the inner model can be seen from the r-square value in the equation between latent variables. the r-value explains how much the exogent (independent) variable in the model can explain the endogenous variable (dependent/bound variable). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 68 table 3. r square r square discount (x1) promotion (x2) purchasing decisions (y) 0.509398 source: data processed 2021 r2 value = 0.509398. it can be interpreted that the model can explain the phenomenon of purchase decisions which are influenced by independent variables, including discounts and promotions, with a variance of 50.93%. at the same time, the remaining 49.07% is explained by other variables outside of this study (besides discounts and promotions). table 4. path coefficient (mean, stdev, t-values) path coefficients (o) sample mean (m) standard deviation (stdev) standard error (sterr) t statistics (|o/sterr|) discount (x1) -> purchasing decisions (y) -0.115596 -0.117249 0.042463 0.042463 2.722262 promotion(x2) -> purchasing decisions (y) 0.777667 0.795109 0.040435 0.040435 19.232452 source: data processed 2021 1. discount (x1) has a negative effect on purchase decision (y) is acceptable, with path coefficients of -0.115596, and the t-statistic value of 2.722262 is greater than the value of z = 0.05 (5%) = 1.96, then significant (negative). 2. promotion (x2) has a positive effect on purchase decision (y) is acceptable, with a path coefficient of 0.777667, and a t-statistic value of 19.232452 which is greater than the value of z = 0.05 (5%) = 1.96, then significant (positive). the research results show that discounts have a significant negative impact on purchasing decisions for simplicity clothing products at the plaza surabaya store. however, it means that discounts can be considered in making purchasing decisions for products that consumers want. simplicity product discounts at least still influence consumers to make purchasing decisions. however, many ordinary consumers think that discounted simplicity products are not attractive both in terms of clothing models and prices that can be said to be expensive even though they have been discounted. it can be seen from the results of the analysis of the discount variable that the indicator that has the smallest value is the attractiveness indicator in the discount. discounts given by consumers are still less attractive to be considered in making purchasing decisions. and as for other factors in the field where consumers are not interested in the discounts provided by the simplicity plaza surabaya store because the discounted clothing products do not have good enough quality and are also out of season whose models are not fashionable, trendy, and stylish anymore. it makes consumers think that discounted products cannot lure them into buying. there is no discount; consumers still buy and make purchasing decisions at the simplicity plaza surabaya store. the results of this study are not in line with previous research conducted by ningsih (2017), which states that discounts have a positive and significant effect on purchasing decisions. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 69 based on the research results, it is found that promotion has a significant positive effect on purchasing decisions for simplicity clothing products at the plaza surabaya store. this influence shows a relationship between promotion and purchase decision. the better the promotion carried out by the simplicity plaza surabaya store, the more consumers purchase decisions. a good and correct promotion can be the main attraction for consumers, especially to find out information about a product. the promotions carried out by the simplicity plaza surabaya store are carried out at the right time or timing; it can be seen from the results of the analysis of the promotion variables showing that the indicator that has the greatest value is the promotion time. therefore, store simplicity plaza surabaya provides promotions at a certain time or moment that consumers feel is right for deciding to make a purchase transaction. the results of this study are following research conducted by nangoy, et al. (2016), which states that promotion has a positive influence on purchase decisions. conclusion from the explaination before, it can be conclude that discounts contribute to the decision to purchase simplicity products at the plaza surabaya store. promotion contributes to the decision to purchase simplicity products at the plaza surabaya store. the suggestion from this research are: 1. simplicity plaza surabaya outlets must be able to maintain accuracy in discount programs or discounts at certain times such as eid holidays, new year, etc. if the company determines the discount program properly, this will support customers in making purchasing decisions. 2. in the decision to purchase simplicity products made by consumers, they do not care whether a discount is given. therefore, simplicity outlets do not have to give discounts to their customers but can provide alternatives such as other attractive offers such as buy one get one free product. 3. simplicity plaza surabaya outlets have a good promotional role. promotion at the right time or timing can maintain and improve customer purchasing decisions; therefore, the company must be able to manage the promotion role well. 4. this study used variables to find 50.93% of the factors influencing the decision to purchase clothes at the simplicity plaza surabaya store, so there are still 49.07% of other factors not examined in this study. researchers suggest adding product quality and brand image variables to further research references alma, buchari. 2013. marketing management and service marketing. bandung: alphabeta. ghozali, imam. 2008. application of multivariant analysis with spss program. semarang: diponegoro university publishing agency ghozali, imam. 2011. application of multivariant analysis with spss program. semarang: diponegoro university publishing agency kotler. phillip and armstrong, gary. 2011. marketing management. volume 2. earth literacy. jakarta. kotler, philip and armstrong, gary. 2014. principles of marketing, 12th edition, volume 1 translation of bob sabran. jakarta: erlangga kotler, philip and keller, kevin lane. 2006. marketing management, first edition. indonesia: pt. gramedia group index kotler, philip and keller, kevin lane. 2007. marketing management, volume i, twelfth edition. jakarta: pt. index. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 70 lupiyoadi, rambat. 2013. service marketing management. third edition. jakarta: four salemba. good, abdul. 2016. marketing management revolution. first edition, mitra wacana media, jakarta nangoy, selvie et al. 2016. the effect of promotion, price, and distribution on clothing purchase decisions at matahari department store manado. scientific journal of the society vol. i no. 24. nigsih, revelation. 2017. the effect of pre-service products and discounts on purchase decisions at bella acc stores yogyakarta. repository of pgri yogyakarta university. putra, harsono wahyu bagus et al. 2017. the effect of merchandise, promotion and store atmosphere on purchase decisions. e-journal of management research, faculty of economics, unisma. sugiyono. 2017. quantitative, qualitative and r&d research methods. bandung: alphabeta. tjiptono, fandy. 2008. marketing strategy. third edition. yogyakarta: publisher andi. yulfianto, yunus. 2016. the effect of discounts and gifts on purchase decisions (case study at ramayana department store mall dinoyo city). scientific journal of feb students, universitas brawijaya. vol. 4. no. 2. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 101 emotional competences in university and teachers: a systematic review volume: 2 number: 2 page: 101 109 1ana cecilia vásquez miranda, 2darién barramedo rodríguez galán, 3johnny félix farfán pimentel 1,2,3universidad césar vallejo, perú corresponding author: johnny félix farfán pimentel universidad césar vallejo, perú email: ereynosa@ucv.edu.pe article history: received: 2021-05-26 revised: 2021-07-15 accepted: 2021-07-28 abstract: the objective of this review was to analyze the impact of emotional competencies in the context of university curriculum and therefore on teachers. the study was developed under the parameters of the prisma declaration, the information compilation was carried out mainly in scientific databases such as scopus, proquest and ebsco; using key search terms such as “emotional skills and education”, “emotional skills in teachers”, “emotional skills and training; among others that allowed to find the theories and scientific results that allow to base the present review. the period comprised between the years 2017 to 2020. as results, 19 studies that met the inclusion criteria were included. these results allow us to conclude that emotions and educational success have been determining factors in the development of the emotional competencies of university students and teachers; in addition, it is necessary to build learning scenarios that promote emotional management and interrelation with others. keywords: emotional competencies; development of emotions; academic learning and training; educational success cite this as: miranda, a.c.v, galan, d.b.r, pimentel, j.f.f, (2021). “emotional competences in university and teachers: a systematic review”. international journal of environmental, sustainability, and social sciences 2 (2), 102 – 109. https://doi.org/10.38142/ijesss.v2i2.80. introduction the low presence of emotional competences in the course of university students' learning, especially in teachers, is a latent concern, for this reason various investigations have confirmed that these competencies would help to face various situations that are presented to them, being able to carry out teaching and learning in favor of their students (torres-rojas et al., 2020). emotional competencies are the set of skills through which people can carry out activities for a healthy coexistence with others, counting on appropriate feelings, regulate their own mood, as well as of the other individuals (lópez et al., 2018); we can say that it implies the ability to spontaneously regulate these interactions by exchanging emotions in accordance with the requirements of each situation (garcía et al., 2018). the study and teaching of emotional competencies in students is very important because it responds to the demands of the globalized world in which people with new professional competencies are required. in this sense, educational institutions should be concerned about teaching to live with other people; socialize, interact, understand and accept the way of being of others, recognize, read, control one's own emotions and that of another; developing strategies for an adequate emotional education among mailto:ereynosa@ucv.edu.pe international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 102 students and teachers, which help to improve life's challenges and as a consequence, provide better personal and social well-being. works regarding competencies we can mention that of serrano, et al., (2017) whose main objective is to evaluate these competencies in initial training, in order to prevent burnout syndrome in teachers. another related work, moncada & gómez (2016), whose main purpose was to analyze the relationship between the formation of socio-emotional competencies and conflict resolution. mejía et al. (2016) in accordance with the world health organization, developed a guide of strategies for the formation of competencies, where it mentions the need to develop emotional competencies, with the objective of both the development of cognitive or mental processes, as well as also affective areas, where the individual can get to know himself, manage his emotions, build better relationships with other people; all of this is essential for the achievement of positive mental health and better coexistence in society. in this sense, the development of a systematic review of the literature was proposed that will help to consolidate some recommendations of experts in the area of education. therefore, the main objective of this review is to present the evidence on the aspects related to emotional competencies in university students and teachers. method this systematic review of scientific articles was prepared from 2017 to 2020, in order to know the impact regarding emotional competencies in education. the compilation of the information was carried out mainly in scientific databases such as scopus, proquest and ebsco; using key search terms such as “emotional skills and education”, “emotional skills in teachers”, “emotional skills and training; among others that allowed to find the theories and scientific results that allow to base the present review. the period comprised between the years 2017 to 2020. inclusion criteria: research articles, systematic reviews and case studies; peer-reviewed, related or interrelated to emotional competencies in students and teachers. exclusion criteria: investigations that were not subjected to peer review, with methodological deficiencies or that did not demonstrate a relationship or interrelation with the declared category. those articles that contained information related to the aforementioned constructs were selected, in periods between the years 2017 to 2020. in total, there were 19 works selected out of 155 that the global search yielded. results and discussion the selected works were those that met the inclusion criteria, as shown in figure 1. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 103 figure 1. prisma model flow diagram (coronel et al., 2020) table 1. distribution of search results by author (s), categories and methodology no authors emotional competences in university and teachers methodology development of emotions learning and academic training educational success type of study techniques or instruments 1 (sánchez et al., 2019) x quantitative questionnaire surveys 2 (llorent et al., 2020) x quantitative questionnaire 3 (cejudo y lópez, 2017) x quantitative questionnaire 4 (garcía et al., 2019); (heras sevilla, 2016) x quantitative surveys 5 (rendón, 2019) x quantitative questionnaire 6 (martín y jiménez, 2020) x mixed questionnaire 7 (mira et al., 2017) x x quantitative questionnaire 8 (pérez et al., 2019) x x quantitative questionnaire 9 (tonial y marin, 2019) x quantitative questionnaire 10 (zamora et x qualitative interview records identified through database searching scopus, ebsco, proquest (n = 104) additional records identified through other sources (n = 51) records after duplicates removed (n = 95) records screened (n = 95) research excluded at the title and abstract level (n = 32) full-text articles assessed for eligibility (n = 63) full-text articles excluded for failing to meet the inclusion criteria (n = 44) ide ntif ica tio n sc ree nin g eli gib ilit y inc lud ed total research included in the study (n = 19) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 104 al., 2017) 11 (barrientos et al., 2020) x x x quantitative questionnaire 12 (fernandez y malvar, 2020) x mixed questionnaire 13 (torres-rojas et al., 2020) x quantitative questionnaire 14 (sánchez, 2019) x mixed interview, questionnaire and observation guide 15 (fonseca et al., 2017) x quantitative case study 16 (javier cejudo, 2017) x x quantitative questionnaire 17 (escorcia y díaz, 2020) x qualitative questionnaire 18 (laudadío y mazzitelli, 2019) x quantitative questionnaire 19 gendron, 2017) x x quantitative questionnaire source: data processed 2021 table 1 shows the distribution of the search results by author, categories and methodology. 63.15% of the studies respond to the development of emotions subcategory (5 of the 12 studies show an interrelation with the other subcategories). 50% to the learning and academic training subcategory (2 of the 6 studies are interrelated with the other subcategories). 36.84% of the selected studies respond to the educational success subcategory (4 out of 7 show an interrelation with the other subcategories). 73.68% of the included studies were quantitative, 10.52% qualitative and 15.78% mixed. when reviewing the results, it is confirmed that the development of emotions, learning and academic training, educational success were categories that have determined the emotional competencies of university students and teachers. regarding the development of emotions, it is necessary to strengthen the teaching activities of socio-emotional competencies in students (garcía et al., 2019); in this sense, it is necessary to develop an environment of peace, where emotions are consolidated, allowing them to face different situations and thus achieve total success in their personal and work development. while it is true what martín & jiménez (2020) point out, that emotional competence has a high degree of interest in future teachers, who believe in the advantages that emotional work has for the development of individuals, nevertheless it is it must transmit the appropriate way of using these social skills, within the teacher's learning process in order to promote and strengthen their pedagogical work. therefore, it is necessary to promote previous training in teachers on emotional competencies in the identification of feelings. (martín & jiménez, 2020); in other words, teachers are required to provide knowledge and strategies for the proper detection and management of emotions so that their students can benefit from their learning. emotional work in the classroom has enormous importance for future teachers (martín & jiménez, 2020), since teaching them in the skills of development areas, especially in the area of communication, could be more effective since it is part of the emotional content, since it enables you to have a record of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 105 emotions of yourself and others, guiding you to develop a better management of your actions. on the other hand, mira et al. (2017) stated that the development of emotional competences will allow a better coexistence with other people, developing emotional competencies, this in order to improve relationships for the benefit of society; in that sense, it will require a certain degree of emotional competence to handle conflicts, recognize their feelings, of others, and help them regulate them (tonial & marin, 2019); for this reason, the importance of strengthening these actions that favor the development of appropriate behaviors that help to have a healthy and full life around oneself as well as in others. these competencies will allow students, after the completion of their higher career, to be able to achieve a job according to their training (pérez et al., 2019); in this way, the future professional will be in a position to face the highly competitive globalized world, and to obtain answers to their social and emotional developments in order to achieve their objectives. for this reason, the importance of implementing activities for the development of said competences in future professionals in the academic curriculum and, in this way, they can develop activities for collaborative work. in the same way, the components of emotional competence, the ability to regulate impulses and feelings, coping styles, not criticizing oneself for what happens in stressful situations, are essential for the affinity in the student-teacher interaction (tonial & marin, 2019); although it is true these feelings are often related to failure, for this reason it can be shown that helping to build new channels to enrich different alternatives that favor development within the educational system for all. parent workshops is a very important mechanism for the development of the student, since it will help the future professional teacher to achieve a permanent change within their emotional development to shape relevant aspects in family life and allow the development of emotional competencies will enable a positive mediation in the face of educational needs that arise from the social and family environment (zamora et al., 2017); in this sense, the work of the teachers constitutes a source of alternative for the achievement of the affective bond with the family, managing to modify some inappropriate behaviors of the students within it, as well as in the school and society. on the other hand, it is observed how the self-perception of the teacher's competences is related to obtaining a correct learning climate in their classroom (barrientos et al., 2020); therefore, the experience of teachers with a good academic training in both social and emotional competencies can face the different obstacles that may arise in schools. in this sense, the development of the emotional competencies of teachers becomes a factor of enormous relevance for the optimization of educational quality (barrientos et al., 2020), this makes teachers maintain good relationships with students since in this way, it provides opportune strategies in their emotional part, makes them commit to generating an affective climate and enriching their teachinglearning development. likewise, the evaluation of emotional competencies can significantly reveal results in the development of their emotions to develop it successfully (fernandez & malvar, 2020); which, with advice oriented to the educational reality, will allow a development in the professional degree assuming responsibilities that can support success in the different scenarios that are presented to them. positive achievements in emotional teaching have been demonstrated in university programs; therefore, it would be advisable to extend it to other educational and cultural settings, such as university programs for adults. likewise, it is necessary to continue analyzing the role of feelings and the emotional in personal peace, as well as obtaining evidence of the effects of emotional teaching programs (fonseca et al., 2017); emotional competencies should not only be seen as a primary part of basic education, but on the contrary also in the teaching of adults because it will allow them to have a international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 106 healthier psychological and physical life; it is also important to accompany our adult students with regard to emotions so that we can have optimal results for the achievement of their learning. each emotional competence is valued with a high importance; therefore, we have the possibility of highlighting the impulse of self-esteem in oneself and in others, regulating one's own feelings (javier cejudo, 2017); therefore, it should be noted that both interpersonal and intrapersonal emotional competencies are appreciated very effectively because it is necessary to take into account the understanding of emotions and take greater importance at the time of their organization. teachers contemplate the importance of the formation of emotional competencies, to offer emotional support to parents, help families feel better and react to the disadvantages of the student (escorcia & díaz, 2020); in this sense, universities must train professionals using different tools so that they know how to attend and guide parents; how their emotional state intervenes in their children's non-compliance, often generating negative effects on their actions; since teachers recognize that their emotional competencies facilitate a special bond with families and allow communication (escorcia & díaz, 2020); it is also known that the attitude of the family towards the needs of the students, many times originate significant changes since they are the main source of their integral development. in this sense, gendron (2017) states that there are positive changes in future educators and teachers regarding the self-regulation of their emotions, because this training helped them to know themselves better; this will help individuals to cope with difficulties and give a broader sense of a better quality of life. developing emotional competence helps individuals to act on themselves, possess acceptance and commitment training by participating in this development; which will allow to continue committing in facts and thus demonstrating values favoring obligations within their learning. therefore, emotional competence is a singular capital in which individuals, institutions and society must invest in it, for the particular advantages, training centers should invest more to ensure educational improvements both in their social and economic life. in relation to learning and academic training, it is necessary to develop basic aspects such as values and interpersonal and intrapersonal skills (sánchez et al., 2019); as well as the transmission of knowledge, skills, abilities and correct reactions to understand, manifest and regulate emotional phenomena in a timely manner (torres-rojas et al., 2020); to this end, it is necessary for universities to have tools that help develop emotional competencies, both individually and in groups, improving the quality of teaching-learning courses; where it is essential to have as a fundamental piece in the curricula the development of emotional competencies in students. therefore, it is necessary to build more effective learning scenarios, which allow changing the being, doing and knowing of teachers who are the necessary axis to educate society (torres-rojas et al., 2020), so these scenarios they will allow the formation of students capable of controlling their emotions and increasing social relationships; and it is the teacher through different activities and reflections on the value of emotions, he will have the possibility of perceiving that the students are continuously active (sánchez, 2019); so that these learnings are worked on, planned based on the feelings of the students so that they are the protagonists of their evolution in their learning. sánchez (2019) states that the main development on the part of the teachers is dialogue and conversation, with the purpose that the students manage to express what they feel, by creating spaces for that, allowing them to freely express their own feelings. therefore, in initial training, it will be essential to incorporate the development of emotional competences in the study plans so that future teachers can detect their teaching styles and be able to develop and strengthen these points in their professional profile (laudadío & mazzitelli, 2019); in this sense, the curricula must have contents that can solve the deficiencies of the emotional international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 107 aspect, consider collaborative work, communication and determination to establish new teaching designs within their professional profile. regarding educational success through the development of competences, it is important to carry out studies to know the degree of achievement of objectives that have been promoted based on the teaching of socio-emotional competencies in teachers and incorporate them into the university curriculum (llorent et al., 2020); this in order that these strategies promote activities, in which future students and teachers can achieve assertive actions, where they develop competencies for emotional attention in the rest of the students. therefore, it is essential that the results be fed back from other successful experiences, both national and international, with larger samples, to achieve changes in the personal characteristics of the teachers (cejudo & lópez, 2017); which will contribute to having a high professional level with better research on the teacher's mission. the successful results, referring to the emotional competencies of the students and graduates themselves, will serve so that teachers are always updated, strengthen their careers, improving the success of their students in the educationlearning process (rendón, 2019); in this sense, it is pertinent to continue making progress in improving the probability of achievement by acquiring essential skills within their professional development. conclusion the findings agree that emotional competencies must be emphasized in university students and teachers because they are the ones that will determine the decisions that their students may have within their family and social life. the development of emotional competencies due to their importance, must be developed from the beginning of school teaching, since it will allow the student to acquire skills to know himself, also, relate affectively with other people, have the ability to solve problems in daily life; in this sense, the teacher will be able to face diverse situations in the classroom. the development of training activities in teachers must include the ability to recognize problems in the emotional state of their students in order to solve the difficulties that may arise. in the same way, teachers, through their professional knowledge and practical experience, will also be able to improve emotional competencies in families. professionals with a comprehensive training in emotional competencies will enhance and strengthen their teaching-learning process in their pedagogical work. the teaching of emotional competencies in the university curriculum will help to favor university students and teachers to develop strategies that help avoid difficulties and allow their students to achieve educational success. it is necessary to build learning scenarios where professionals are a fundamental piece in the education of their students, as it will allow them to be able to regulate their emotions and to be able to relate to others. references barrientos, a., sánchez, r., & pericacho, f. 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(2017). la competencia emocional para el desarrollo de las escuelas de padres (revisión). in roca. revista científico educacional de la provincia granma (vol. 13, issue 1). 571 the role of small and medium micro enterprises (msmes) in economic development in bandar lampung volume: 3 number: 3 page: 571 576 1suci hayati, 2husnul fatarib 1,2islamic religion institute of metro, lampung, indonesia corresponding author: suci hayati e-mail: sucih867@gmail.com article history: received: 2022-06-06 revised: 2022-10-09 accepted: 2022-11-11 abstract: micro, small and medium enterprises occupy a strategic position to accelerate structural changes to improve the standard of living of many people and are a place for joint business activities for producers and consumers. the indonesian economy will have a strong foundation if msmes become the main productive and competitive actors in the national economy. the importance of the role of msmes, the purpose of this study is to determine the role of msmes and the problems faced by msme business actors in economic development. this type of research is a case study research with a qualitative approach. respondents in this study were smes in bandar lampung. data sources are obtained through primary and secondary data with data collection techniques using interviews, observations and documents. the data analysis technique uses research data processing by listening, selecting data, analyzing data, analyzing data and concluding results. the results of this study are that the role of msmes is expected to expand the provision of employment opportunities, make a significant contribution to economic growth, and evenly increase incomes, as well as increase the competitiveness and resilience of the national economy. msmes face declining sales/demand, difficulty and high cost of raw materials, and hampered operational distribution, capitalization, and production. this study suggests that micro and small businesses are expected to adapt to current technology to increase product competitiveness and optimize the potential of financial institutions that can be an alternative source of funds for rural msmes. keywords: msmes, national economic development. cite this as: hayati, s., fatarib, h. (2022) “the role of small and medium micro enterprises (msmes) in economic development in bandar lampung.” international journal of environmental, sustainability, and social sciences, 3 (3), 571 576. introduction as a developing country in economic development, indonesia does not escape development planning in its efforts to increase economic growth and people's welfare (hariyono, 2010). in development planning, the stakeholders of each region can determine the strategic preparation process so that it can take place in a participatory manner. as mandated by law no. 25 of 2004 concerning the national development planning system, the community is an important part of the existing stakeholders. the community is involved as a form of planning environmental mapping because the community is the one who knows best about the condition of the environment. the more developed a country, the more educated people, and the more unemployed people, the more important the entrepreneurial world is felt. the development will be more stable if entrepreneurs support it because of the government's limited capacity. the government will not be able to work on all aspects of development because it requires a lot of budget, personnel, and supervision. therefore, entrepreneurship is development potential, both in the number and quality of entrepreneurship itself. with an intention or desire to become an entrepreneur, it will be a step at least as hope for realizing equitable development and community welfare (putra, 2016). 572 micro, small and medium enterprises are the largest group of economic actors in the indonesian economy. they have proven to be a safety valve for the national economy in times of crisis and a dynamist of economic growth after the crisis. the economic structure dominated by large-scale enterprises with very fragile performance has taught indonesia a lesson from the economic crisis that indonesia had to pay a heavy price for in 1997. there are several lessons to be learned from the economic crisis. first, economic development that is not based on its strength but relies on debt and imports is very vulnerable to changes in external factors. second, large-scale enterprises dominate the economic structure, which is insufficient to produce a solid socio-economic structure, even though it is very fragile when a crisis occurs. third, msmes make concrete manifestations of people's economic activities that rely on their strength as a business group that can become a buffer when the indonesian economy is hit by a crisis (singgih, 2007). micro, small and medium enterprises (msmes) are community entrepreneurs who tend to survive and even increase in number during the monetary crisis (putra, 2016). msmes are a choice for the community because the invested capital is still affordable in opening the msme business. according to information in the field, msmes can be used to help improve the welfare of the surrounding community because the community can open up job opportunities for themselves and the surrounding community. in line with ashari (2006), by the characteristics of their business scale, micro and small businesses do not require too large a capital. however, these msme actors have problems that msmes face, such as declining sales/demand, difficulty and high cost of raw materials, operational distribution, capitalization, and production. despite the small capital requirement, this huge business unit causes a lack of interest in large formal banking institutions to finance micro/small businesses because the transaction costs are very high. in addition, formal financial institutions generally treat small businesses the same as medium and large businesses in applying for financing, including covering adequacy of guarantees, capital, and business feasibility (requirements 5-c). this requirement is considered very burdensome for micro/small business actors accessing formal banking institutions. therefore, it is necessary to develop microfinance institutions that can support msme business actors to realize their role in economic development. based on the importance of the role of msmes in economic development, this study wants to know the role of msmes and the problems faced by msme business actors in economic development. micro small and medium enterprises. micro, small and medium enterprises or commonly abbreviated as msmes according to law no. 20 of 2008 is a stand-alone productive business unit which is carried out by individuals or business entities in all economic sectors72 and is an economic activity that has a basis from the community by very minimal capital affordability (tambunan, 2012). according to the world bank (2015), msmes are divided into: a) micro business with 10 employees b) small business with 30 employees c) medium-sized business with up to 300 employees. micro, small, and medium enterprises (msmes) are the largest group of economic actors in the indonesian economy. they have proven to be a safety valve for the national economy in times of crisis and a dynamist of economic growth after the economic crisis. the undeniable reality is that msmes (micro, small, and medium enterprises) are the most strategic national economic sector and concern the livelihoods of many people so that they become the backbone of the national economy (singgih, 2007). development economy. economic development is urgent in a country, especially in increasing income and improving people's welfare. in macroeconomic analysis, economic growth 573 is the rate of increase in per capita income which is described as a picture of a country's economy and the level of community welfare. the main goal of economic development is to increase the number of goods and services and job opportunities for the community (sofyan, 2017). therefore, todaro & smith (2003) state that the success of a country's economic development is indicated by three central values, namely (1) the development of the community's ability to meet their basic needs (sustenance), (2) increasing the sense of self-esteem (self-esteem) of society as a human being. moreover, (3) increasing people's ability to choose (freedom from servitude) is one of the human rights. economic development, in general, can be defined as a process that causes an increase in the real income per capita of a country's population in the long term, accompanied by improvements in the institutional system (aryad, 2017). methods this type of research is a case study research with a qualitative approach. respondents in this study were smes in bandar lampung. data sources are divided into 2, namely primary and secondary data sources. primary data sources were obtained through interviews and observations with respondents. meanwhile, secondary data sources are obtained through literature/library review documentation related to existing problems or constraints. data collection techniques using interviews, observations and documents. the data analysis technique uses research data processing by listening, selecting data, analyzing data, analyzing data and concluding results. result and discussion micro, small and medium enterprises (msmes) are strategically positioned to accelerate structural changes to improve the standard of living of many people and are a forum for joint business activities for producers and consumers. economic development can be defined as every activity carried out by a country to develop economic activities and the standard of living of its people (arsyad, 2017). the indonesian economy will have a strong foundation if msmes become the main productive and competitive actors in the national economy. for this reason, the development of micro, small and medium enterprises needs to be the main priority of national economic development in the long term (setyawat, 2009). the role of msmes in the indonesian economy can at least be seen from (1) their position as a major player in economic activities in various sectors, (2) the largest provider of employment opportunities, and (3) as essential players in the development of local economic activities and community empowerment, (4) creators of new markets and sources of innovation, and (5) their contribution to maintaining the balance of payments through export activities. since the crisis hit this important position, not all of them have been successfully maintained, so the economic recovery has not been optimal. to achieve the target of economic development, msmes need to get attention. in the current condition of the indonesian economy, it will not be easy to attract investment. for this reason, limited investment needs to be directed at efforts to develop new entrepreneurs (setyawati, 2009). the role of msmes in cultivating entrepreneurship is expected to expand the provision of employment opportunities, make a significant contribution to economic growth, equalize income increases, and increase the competitiveness and resilience of the national economy. however, based on the results of interviews with msme actors, msmes face problems such as declining sales/demand, difficulty and expensive raw materials, and hampered operational distribution, capitalization, and production. the biggest problem that has occurred to msmes since the covid19 pandemic faced by msme actors is the decline in sales so that buyers/demands for goods are quiet, and msmes are capitalized. 574 to overcome the problems above, strategic steps are needed to increase the competitiveness of msmes and develop msmes. the government has a strategic position in developing msmes through various policies that can support the development. the role of msmes as national economic development with multiple problems faced by msme business actors, the mayor of bandar lampung in supporting msmes the bandar lampung city government has prepared various assistance programs so that micro, small and medium enterprises (msmes) quickly rise from the impact of the covid-19 pandemic. by providing convenience for business actors. the programs provided range from interest-free loans and assistance with tools and machines to business stalls. even in dealing with capital problems for msmes, the city government, in collaboration with bank mandiri, provides subsidies in the form of interest-free loans for msme actors. the targets are snack, fried and angkringan businesses so that this can also improve the quality of human resources and integrate business development in the context of regional development. furthermore, the bandar lampung city government distributed the banpres for productive micro business (bpum), which was given as assistance to micro-business actors to continue their business in a crisis due to the pandemic, the national economic recovery program. in addition to aid in loan subsidies, the bandar lampung city government also provides stalls selling at bung karno msme park. based on observations, it was found that the msme park event took place regularly every weekend, saturday and sunday, and the enthusiasm of msme actors and buyers was very high. so that business actors in bandar lampung can recover from the pandemic with the help of this umkm park. in addition, the taman umkm event still adheres to health protocols to prevent virus transmission, including controlling the emergence of new cases in bandar lampung. support for the bandar lampung city government program to support the implementation of a people's economy to realize community development and welfare. the natural form of the populist economy is in the form of support for micro, small and medium enterprises (msmes) so that the production of msmes is not only marketed in the local market but also outside the region it is growing (putra, 2016). the support the bandar lampung city government provides to msme actors is expected to have a positive impact. the community will participate in the program enthusiastically so that the role of msmes in regional and national economic development can be realized. another problem is the msme capital in running and developing a business. the lack of capital is more experienced by micro, small and medium enterprises because they are individual businesses that only rely on limited capital from the business owner's side. business owners have difficulty obtaining loans for business capital from banks due to administrative and technical problems that business actors cannot afford. the development of msmes cannot be separated from the role of mfis (microfinance institutions) because mfis are parties that are expected to be able to provide support to msmes in terms of capital. the financial services industry has a significant role in lending that is oriented towards the development of msmes. the government has taken several steps: the people's business credit (kur) with a credit/financing scheme for working capital and investment intended for msmes and cooperatives in productive business fields. departing from this phenomenon, one of the conditions for developing msmes is the empowerment of mfis. aspects of mfi empowerment include two aspects, namely regulatory aspects and institutional strengthening, which aims to encourage policies issued by mfis to be more in favor of msmes, especially for capital accessibility. the empowerment of mfis is carried out in a structured and sustainable manner, which can 575 encourage increased productivity and competitiveness of msmes and grow new solid entrepreneurs. one of the financial institutions that can be utilized and encouraged to finance economic activities in rural areas where the majority of the population's businesses are in the micro-segment is microfinance institutions (mfis). this institution has grown and taken root in rural communities but has not been used optimally (ashari, 2006). in responding to the problem of limited capital and the government's diminishing fiscal capacity, it is necessary to optimize further the potential of financial institutions that can become an alternative source of funds for msmes in rural communities. conclusion msmes are the main productive and competitive actors in the national economy. for this reason, the development of micro, small and medium enterprises needs to be the main priority of national economic development. the role of msmes is expected to expand the provision of employment opportunities, make a significant contribution to economic growth, equalize income increases, and increase the competitiveness and resilience of the national economy. msmes face declining sales/demand, difficulty and high cost of raw materials, and hampered operational distribution, capitalization, and production. the biggest problem that has occurred to msmes since the covid-19 pandemic faced by msme actors is the decline in sales so that buyers/demands for goods are quiet, and msmes are capitalized. one of the financial institutions that can be utilized and encouraged to finance economic activities in rural areas where the majority of the population's businesses are in the micro-segment is microfinance institutions (mfis). the suggestion in the research is that micro and small businesses are expected to be able to adapt to current technology in increasing product competitiveness and optimizing the potential of financial institutions that can be an alternative source of funds for msmes in rural communities. references arsyad, l. (2017). economic development and economic development. available online at http://www. references. ut. air conditioning. en/lib/wpcontent/uploads/pdfmk/espa4324-m1. pdf. ashari. (2006). the potential of microfinance institutions (mfis) in rural economic development and its development policies. agricultural policy analysis, 4(2), 146-164. bank indonesia. (2015). business profile of micro, small, and medium enterprises. jakarta: bi and lppi. halim, f., & rachman, a. (2021). many new entrepreneurs, number of msmes in jakarta increases to 289,370. aired on viva.co.id, (online) hariyono. (2010). planning development cities and paradigm change. yogjakarta: student library. https://www.viva.co.id/berita/bisnis/1434821-banyak-wirausaha-baru-sum-umkm-dijakarta-naik-jadi-289-370 law number 20 of 2008 concerning micro, small and medium enterprises, chapter iv criteria, article 6. putra, ah (2016). the role of msmes in the development and welfare of the people of blora regency. journal of sociological analysis, 5(2), 40-52. setyawati, i. (2009). the role of micro, small and medium enterprises (msmes) in the national economy. widya, 26(288), 24-28. singgih, mn (2007). strategy for strengthening micro, small and medium enterprises (msmes) as a reflection of learning from the indonesian economic crisis. journal of modernization economics, 3(3), 218-227. 576 sofyan, s. (2017). the role of msmes (micro, small and medium enterprises) in the indonesian economy. bilancia: journal of sharia and legal studies, 11(1), 33-64. tambunan, t. (2012). micro, small and medium enterprises in indonesia. jakarta: lp3s. todaro, michael p & stephen c. smith. (2003). economic development, eight edition. england: pearson education limited. 592 introduction data released by who up to august 6, 2021 has recorded 200,174,883 positive confirmed cases and 4,225,892 people have died due to covid-19. 3,568,331 cases confirmed positive 102,375 people died. in the province of ntt, on august 6, 2021, there were 41,539 confirmed cases of positive corona, and 790 died. positive confirmed cases of covid-19 in kupang city so far have amounted to 12,068 people and 267 people died. as one of the provinces with the highest impact of covid-19, the people of east nusa tenggara still have poor knowledge, attitudes and behavior regarding the prevention of the covid-19 virus (nurika khalila daulay, et al, 2021). a person's knowledge and attitudes have an important role in the behavior of preventing the covid-19 virus (tio kusuma and nurchayati, 2021) (khirina fitri and fitriyani insanuri qismullaj, 2021) (yu han and hailan yang, 2020) because, theoretically, a person's attitude and knowledge can directly influence individuals to behave in the prevention of covid-19 (recta olivia umboro, et al, 2021). does not cause an increase in the number of cases of covid-19 disease. student experience and compliance with actions of learning from home during covid 19 in ntt volume: 3 number: 3 page: 592 597 1sidarta sagita,2maria agnes e. dedy, 3made artawan 1,2,3faculty of medicine, universitas nusa cendana, indonesia corresponding author: sidarta sagita email: dr.sidarta.sagita@gmail.com article history: received: 2022-07-06 revised: 2022-08-10 accepted: 2022-11-11 abstract: on august 6, 2021, the state of ntt confirmed that 41,539 people tested positive for corona and 790 people died. as one of the states most affected by covid-19. transmission of covid-19 can be prevented through knowledge and attitudes, which influence appropriate preventive actions in communities. one of them is a health student. health students, especially students, are actively participating in current health trends as they are at the forefront of future healthcare facilities. this study aims to apply the health protocols that have been established. first, most students maintain physical distancing or keep their distance when leaving the house or doing activities in crowds. this study used an analytical observational research method with a cross-sectional approach and a qualitative method with random interviews. based on the results of the survey and discussion above, 86.9% of nusa cendana university students are motivated by good knowledge about covid-19. 90.6% of students at nusa cendana university are motivated by their positive attitude towards covid-19. 90.0% of nusa cendana university students are motivated to take preventive measures against covid-19. based on the conclusion, there is a significant one-way relationship between knowledge and behavior of preventing covid-19 in online learning methods with sufficient correlation strength (p<0.05 and r=0.415) in nusa cendana university students. there is a significant oneway relationship between attitudes and behavior to prevent covid-19 in online learning methods with sufficient correlation strength (p<0.05 and r=0.450) in nusa cendana university students. keywords: covid-19, ntt, compliance. cite this as: sagita, s., dedy, m. a. e., artawan, m. (2022) “student experience and compliance with actions of learning from home during covid 19 in ntt”. international journal of environmental, sustainability, and social sciences, 3 (3), 592 597. mailto:dr.sidarta.sagita@gmail.com 593 the transmission of covid-19 can be prevented with knowledge and attitudes which then have an impact on good preventive behavior towards the community (syaipuddin and hasriana, 2021) (heningtyas nautika lingga, et al, 2021), one of which is health students. health students, especially students, as the front line in health care facilities in the future, actively participate in following the current trend of health problem issues (hendra dedi kriswanto, et al, 2021). students as individuals whose lives they lead, have a high impact on health risks, and they need to increase self-awareness of health information that is important to them. health issues and the best health solutions for them need to be understood and used as health information to improve their health. source: eslami h, jalili m. the role of environmental factors in transmission of sars-cov-2 (covid19). amb expr. 2020;10 (92). as part of health workers, students have been provided with efforts to prevent covid-19 (yoga rosmanto, et al 2022) (sukma dewi, et al, 2022) at the lecture level or the general registrar, so early prevention is necessary and carried out in line with the increase in disease transmission (mhd syukri pulungan, 2020). increasing efforts to prevent and control covid-19 requires full encouragement and awareness of health workers, especially to be considered and realized to be applied by students of the faculty of medicine as the subject of this research (krida singgih kuncoro, et al, 2021) (lina noersanti, et al, 2022). research on the relationship of knowledge and attitudes to preventive behavior in medical students at syiah kuala university, malikussaleh university, and abulyatama university show a consistent relationship between knowledge and attitudes with covid-19 prevention behavior (muhammad saefi, et al 2020). research in china in a study of 876 students from 10 universities in china obtained an excellent attitude in assessing preventive behavior against covid-19 (culp wc, et al, 2020). in research conducted by researchers in jordan and china regarding student behavior towards preventing covid-19, in this study, students had fairly good behavior in preventing the virus (naomi lam, et al 2015) (m saqlain, et al, 2020). therefore, this study was conducted to obtain information about "student experience and compliance with actions of learning from home during covid-19 in ntt". method this study uses an observational analytical research method (priya ranganathan and rakesh anggarwai, 2019) with a cross-sectional approach and qualitative methods with random interviews where in this study, data collection on the variables studied was carried out at a time of learning activities. this study's population was all university of nusa cendana kupang students totaling more than 13000 people. the sample is part of the population taken as research subjects. the sample in this study were students of nusa cendana university, kupang, who met the inclusion and 594 exclusion criteria. the sampling technique is simple random sampling. the total sample in this study was 579 subjects. results and discussion table 1. analysis of the distribution of respondents' answers regarding knowledge of covid-19 question true false frequency percentage frequency percentage sars-cov-2 is a new type of coronavirus that can cause corona virus disease 579 100 0 0 % coronavirus is heat sensitive and can be effectively inactivated by disinfectants. 520 90 % 59 10 % covid-19 infection can cause mild, moderate or severe symptoms. the main clinical symptoms that appear are fever (temperature > 380c), cough and difficulty breathing or having no symptoms at all 545 94 % 34 6 % coronaviruses are called zoonotic viruses, which are viruses that are transmitted from animals to humans. the sars-cov-2 virus is thought to have originated in bats. 504 86 % 75 14 % covid-19 can be transmitted through droplets and airborne. 521 90% 58 10 % covid-19 can be prevented by using antibiotics. 118 20 % 461 81% people who can transmit covid-19 are the only people who have symptoms. 101 17 % 478 83% the incubation period of covid-19 is 3-7 days. 142 24 % 437 76 % the use of masks, covering the mouth and nose when sneezing or coughing, and washing hands with soap or disinfectant is not helpful for healthy people who do not have covid-19 symptoms. 59 10 % 520 90 % the statements listed in table are statements given to respondents. most students can answer well and correctly on all the statements given, and only a few can answer incorrectly. however, the statement that was answered most correctly was statement number 1, which is knowing the cause of covid_19 and the abbreviation of covid-19, as evidenced by 579 students (100%) who answered this statement correctly. while the statement that was answered the most incorrectly was statement number 8 related to the incubation period of covid-19, as many as 138 people (24%) answered incorrectly regarding the statement. table 2. analysis of the relationship between attitudes and covid-19 prevention behavior preventive behavior total p variable good n (%) fairly n (%) less n (%) n (%) value attitude good 493 (85,5%) 21 (3,8 %) 7 ( 1,3 %) 521( 90,6%) enough 21 (3,1% ) 28 (5,0 %) 2 (0,02 %) 51 ( 8,1%) less 5 (1,3%) 1 (0,01%) 1 (0,01%) 7 (1,3 %) 0,000 595 based on table, it was found that the results of the statistical test to determine the relationship between attitudes and covid-19 prevention behavior showed a p-value <0.05, so it can be concluded that there is a statistically significant relationship or correlation between attitudes and covid-19 prevention behavior in student of the university of nusa cendana. this study found that a better attitude of students will make them behave well in complying with the prevention protocol that the government has set. this is based on the spearman correlation test, which was carried out with p-value = 0.000 (p < 0.05) and correlation coefficient value r = 0.450 (0.450 = moderate correlation). in addition, other studies also mention that preventive behavior and attitudes have a significant relationship, this is evidenced by the results of the analysis using the spearman correlation obtained (p <0.05). the majority of students are always carried out by the majority of students in implementing the health protocols that have been established, including; first, the majority of students have kept their distance or physical distancing when traveling out of the house or in a crowd. physical distancing is considered to be able to help break the chain of spread of covid-19 because the main spread of this virus is through droplets, so it is hoped that the droplets released do not reach other people and the person is not exposed to the virus. second, the majority of students have also avoided traveling using online or public transportation. it is suspected that this can help break the spread of this virus when traveling. someone who travels out of the house is very vulnerable to being exposed to this virus, starting from direct spread, such as when talking, shaking hands, and making direct physical contact or spreading indirectly, such as when droplets. attaches to passenger seats, door handles, helmets and others when traveling online or on public transportation. third, students have also avoided touching objects or objects in public places because they are considered a transit point for this virus before it spreads indirectly. fourth, students also avoid crowds when they leave the house, this can reduce the transmission of the virus by keeping a distance to prevent transmission of covid-19 if it is true that similar symptoms are symptoms of covid-19. the student attitudes are in line with the preventive behavior against covid-19. this may be due to the obligation of students to educate the public to comply with the established prevention protocols and is also supported by current internet facilities that allow students to obtain wider information about covid-19. the students have good preventive behavior against covid-19. this is likely because students have easy access to information about prevention protocols and also have an obligation to educate the surrounding community. a statement also supports this statement said by the minister of education and culture of the republic of indonesia, which requires students to be the second guard in fighting covid-19, namely by spreading information and also educating the public to be able to comply with the prevention protocol, educating the public to be able to comply with the prevention protocol. research limitations is the development of research on covid-19 which continues to grow massively to this day. many factors may affect social change in society, especially among students. conclusions based on the research and discussion results described previously, as many as 86.9% of nusa cendana university students are motivated by good knowledge about covid-19. as many as 90.6% of nusa cendana university students are motivated by a good attitude towards covid-19. as many as 90.0% of nusa cendana university students have good motivation for preventive behavior against covid-19. 596 there is a significant unidirectional correlation between knowledge and behavior of preventing covid-19 in learning with the online method with sufficient correlation strength (p<0.05 and r=0.415) for students at nusa cendana university. there is a significant unidirectional correlation between attitudes and behaviors to prevent covid-19 in learning with the online method with sufficient correlation strength (p<0.05 and r=0.450) in students at nusa cendana university. suggestions for educational institutions can involve students in health promotions that 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(2020). corona virus diseases (covid -19); sebuah tinjauan literatur. wellness heal mag [internet]. 2(1):187-92. available from: https://wellness.journalpress.id/wellness/article/view/v1i218wh . https://doi.org/10.30604/well.95212020 https://doi.org/10.1016/j.jhin.2020.05.007 https://doi.org/10.7454/jpdi.v7i1.415 https://wellness.journalpress.id/wellness/article/view/v1i218wh https://doi.org/10.30604/well.95212020 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 134 the relationsip between corporate social responsibility through financial reporting quality volume: 2 number: 3 page: 134 143 1rizalnur firdaus, 2tio arriela doloksaribu, 3nova dwi hernanik 1,2,3department of accounting, wisnuwardhana university, malang, indonesia corresponding author: tio arriela doloksaribu email: tioarriela@wisnuwardhana.ac.id abstract: this study aims to examine the impact of corporate social responsibility on the quality of financial reporting in manufacturing companies in indonesia. the research sample consisted of 75 manufacturing companies that were observed from 2017 to 2019. this study uses a regression data panel to test the effect of corporate social responsibility (csr) which is calculated by using a dummy variable on the quality of financial reporting (frq) which uses a measure consisting of value relevance (vr), acrual quality (aq) and earning persistence (ep). the results of research on manufacturing companies in indonesia indicate that there is a positive and significant relationship between corporate social responsibility and value relevance. the results of research on manufacturing companies in indonesia indicate that there is a positive and significant relationship between corporate social responsibility and accrual quality. the results of research on manufacturing companies in indonesia show that there is a positive and significant relationship between corporate social responsibility and earning persistence. article history: received: 2021-10-25 revised: 2021-11-15 accepted: 2021-11-18 keywords: corporate social responsibility disclosure, financial reporting quality cite this as: firdaus, a., doloksaribu, t.a., hernanik, n.d., (2021). “the relationsip between corporate social responsibility through financial reporting quality.” international journal of environmental, sustainability, and social sciences, 2 (2), 134-143. introduction companies in their activities usually pay more attention to economic and financial aspects, which are the demands of stakeholders and company owners. the company's focus then develops not only on economic and financial aspects, but also on aspects of the work environment and employee equity. in the following period, the company's focus developed into sustainable management and concern for the surrounding environment. corporate social responsibility (csr) has an important role in showing the company's concern for the environment and the surrounding community. the demand for corporate social responsibility shows stakeholders that the company has a concern regarding risks from its environment and social issues. corporate social responsibility is a voluntary policy and practice in a company that integrates social and environmental issues with a combination of the company's economic activities related to the interests of stakeholders, and is guided by respect for the environment, individuals and society. corporate social responsibility information can be consumed by the public through reports made by the company in the form of annual reports, environmental reports, csr reports, sustainability reports and various reports on the company's website. this shows that corporate social responsibility has a close relationship with the business activities and economic activities carried out by the company. the business activities carried out by the company are related to aspects of corporate social responsibility which show corporate social responsibility (moser & martin, 2012). the implementation of corporate responsibility through corporate social responsibility has been proven to increase company value, because the community thinks the company cares international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 135 about their situation (bajic and yurtoglu, 2018). previous research has shown a close relationship between corporate social responsibility and financial reporting quality. the quality of corporate environmental disclosure has a positive and significant relationship with earnings persistence and accrual quality (alipour et al., 2019, suharsono, 2019). implications of corporate social responsibility for financial reporting quality by using three measures of value relevance, actual quality, and earning persistence have an impact on the stakeholders in the company and the users of financial reports with the information they have to be used in the decision-making process. therefore, many previous studies have focused on the relationship between corporate social responsibility and financial reporting quality (siueia & wang, 2019; kim, et al., 2012; choi, 2013; chiang et al., 2015; timbate & park, 2018. ; laksmana & yang, 2009). alsaadi et al. (2017) explained that companies that manage high corporate social responsibility are less likely to manage revenue, this means that corporate social responsibility increases earning quality (eq) related to discretionary accruals. different opinions are shown in several literatures regarding the relationship between corporate social responsibility and financial reporting quality. the existence of a corporate social responsibility (csr) report does not guarantee that a company can have financial reporting quality. the increase in profits from the capital market contained in the corporate social responsibility (csr) report is not always correct, there is a possibility that there may be misplaced accounts that affect the corporate social responsibility (csr) report. the criticism related to the guarantee of corporate social responsibility (csr) shows that, 1). management intervention in the report can affect the completeness and relevance of a report (o'dwyer and owen, 2007; ball et al., 2000; smith et al., 2011), 2). identification of problems often fails to involve stakeholders. (adams and evans, 2004; dyi 'dwyer and owen, 2005, 2007), 3). high variation in independence, coverage, use of external criteria, providers (kamp-roelands, 2002; deegan et al., 2006; manetti and becatti, 2009). this research contributes in several ways: first, corporate social responsibility (csr) shows that managers can be motivated to produce quality financial reports, second, the corporate social responsibility (csr) report shows a strong relationship with the measure used in the quality of financial reporting, namely vr , acrual quality, and ep. third, the report on corporate social responsibility (csr) produced by the company shows that the information produced can be both relevant and irrelevant information. not only that, sustainable energy development is an important issue to research. this is due to a phenomenon of uncertainty about climate change, fuel scarcity, industrial instability, innovation and infrastructure and others. meanwhile, sustainable energy itself is a concept of energy that can be consumed without neglecting future needs. (tiep et al, 2020). sustainable energy then needs to be developed with a goal so that future development can increase, as well as the resilience and availability of sources of public consumption. the main applications of sustainable energy sources include hydroelectric power, solar energy, wind energy, wave energy, geothermal energy, bioenergy, and tidal energy. according to rajesh & majid (2020), to promote the use of sustainable energy companies need to ensure access to affordable, reliable, sustainable, and modern energy for citizens to enable them to promote sustainable development. this study uses stakeholder theory as the main theory in this study. this is based on previous studies (abdul rahman & bukair, 2013, gangone & ganescu, 2014). this stakeholder theory is widely used in developing countries because it strengthens the relationship between corporate social responsibility and financial reporting quality (nurdin et al., 2016, paltonova et al., 2018, wuttichindanon, 2017). this stakeholder theory was introduced in 1984 by freeman. the essence of this stakeholder theory is corporate social responsibility to its environment. information asymmetry that usually occurs in companies can be reduced by balancing the relationship between stakeholders and financial reporting from corporate social responsibility (csr). the stakeholder theory used can bridge the relationship between company stakeholders (bonson & bednarova, 2015). the theory of stakeholder and corporate social responsibility accommodates the interests of the environment around the company in the company's operations international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 136 so that there are social effects in business decisions taken by company leaders (freeman & dmytriyev, 2017). operational corporate social responsibility using stakeholder theory makes it easier for companies to communicate with shareholders to produce business decisions that have a social effect on the environment (matten, 2003). this research was conducted at manufacturing companies in indonesia, which are included in developing countries, so that the selection of stakeholder theory is very appropriate (omran & ramdhony, 2015). previous studies have shown a positive and significant relationship between corporate social responsibility and value relevance. value relevance describes accounting information and stock value or equity market price. (perotti & wagenhofer, 2014; barth et al., 2001; adetunji, 2016). if accounting information is depicted in variations of company stocks, investors have information to be able to determine the value of the company. vr is also one of the ways to calculate profit in the variation of stock returns, so it can be used in decision making (leal et al., 2017) the effect of corporate social responsibility on value relevance has been proven in previous research (gitahi et al. 2018; aureli et al., 2020; holbrook, 2015; nuzula & kato, 2011; homan, 2018). corporate social responsibility (csr) reports issued by companies can reduce the potential for information asymmetry so that there is a positive and significant relationship between corporate social responsibility (csr) and value relevance (mohammadi et al., 2018). the shares issued by the company will increase if the corporate social responsibility report is carried out in a sustainable manner. financial report users and investors also trust the company more if there is a corporate social responsibility report in it (homan, 2018 and gitahi et al. 2018). from the theory and results of previous research, the following hypotheses are formulated: h1 = corporate social responsibility disclosure has associated with value relevance. previous studies have shown a positive and significant relationship between corporate social responsibility and acrual quality. francis et al. (2008) found evidence of a relationship between corporate social responsibility (csr) and the quality of financial reporting. andersen et al. (2012) found evidence that companies that present their corporate social responsibility (csr) reports will have high quality accruals. companies that have great concern and social responsibility will have high financial reporting quality in terms of accruals (yoon et al., 2019). dechow & dichev (2002) found a negative relationship when companies provide csr reports in terms of revenue management. the positive relationship between csr and accrual quality can be seen from the existing accounting information on financial reports and incentive communication among stakeholders. rezaee and tuo (2017) find evidence that corporate social responsibility information which is non-financial information also determines the decision-making process by users of financial statements and investors. from the theory and results of previous research, the following hypotheses are formulated: h2 = corporate social responsibility disclosure has associated with accrual quality. previous studies have shown that there is a positive and significant relationship between corporate social responsibility (csr) and earning persistence. laksmana & yong (2019) stated that the corporate social responsibility (csr) report will increase the persistence of company revenues. corporate social activity will maximize profits and can increase company value which shows a positive relationship between corporate social responsibility (csr) and earning persistence (lassaad & kamoussi, 2012). other research also mentions a positive relationship between corporate social responsibility (csr) and earning persistence (calegari et al., 2010; alipour et al., 2019; dalimunthe, 2016). calegari et al. (2010) stated that in social responsibility reporting, the company will act in representing the interests of the stakeholders. the interests of the stakeholders in the form of profit will increase the value of the company which in turn will provide a positive signal to the market regarding the company's ability in financial terms to provide activities from corporate social responsibility (csr). from the theory and results of previous research, the following hypotheses are formulated: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 137 h3 = disclosure of corporate social responsibility has associated with earning persistence. methods this research is a quantitative study where the results of the study are analyzed and processed to then draw a conclusion. the research data is taken from the indonesia stock exchange data. the sample used in this study was 75 manufacturing companies with observations from 2017 to 2019. the sampling technique used in this study was purposive sampling technique. the sample selection criteria include: 1.) manufacturing companies listed on the indonesia stock exchange (idx) until 2019. 2.) manufacturing companies that were not listed in three consecutive years from 2017-2019. 3.) manufacturing companies whose financial statements are not presented in rupiah currency. 4.) manufacturing companies registered as state-owned enterprises (bumn). 5.) a manufacturing company registered in the cigarette industry sub-sector. 6.) a manufacturing company registered in the plastic industry sub-sector. 7.) a manufacturing company registered in the wood industry sub-sector. table 1. samples chriteria no. samples criteria total 1. manufacturing companies that were not listed in three consecutive years from 2017-2019. 168 2. manufacturing companies that were not listed in three consecutive years from 2017-2019. (23) 3. manufacturing companies whose financial statements are not presented in rupiah currency. (40) 4. manufacturing companies registered as state-owned enterprises (14) 5. manufacturing company registered in the cigarette industry sub-sector (4) 6. manufacturing company registered in the plastic industry sub-sector (10) 7. manufacturing company registered in the wood industry sub-sector (2) number of samples of manufacturing companies 75 number of samples of manufacturing companies in 3 years / during 20172019 75 x 3 = 225 result and discussion this study then uses 3 empirical research models to examine the relationship between corporate social responsibility and financial reporting quality as measured by proxy value relevance (ohlson, 1995), accrual quality (dechow & dichev, 2002), and earning persistence (francis et al, 2004). and sustainable energy development based on previous research by tiep et al (2021). this study uses control variables, namely the ratio of total long-term debt to total assets (levr), the ratio of net income to total assets (roa), and company size (bigz) based on previous research (timbate & park, 2018; yoon et al.,2019). the estimation model used in this study uses the least squares equation (ols). to test the validity of the data, the estimation of random effects with generalized least square (gls) was used. table 2. ordinary least square csr dan value relevance variable coefficient standar error t statistic probability konstanta (c) 5.56e-16 0.052493 2.23e-14 1.0000 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 138 csr 0.174535 0.071761 0.432191 0.0244 levr 0.452535 0.035242 0.252082 0.0467 roa 0.357635 0.052431 0.432191 0.0152 bigz 0.142711 0.072563 0.588706 0.0360 r squared 0.272466 prob (f-statistic) 0.000236 source: data processed 2021 previous studies have shown that corporate social responsibility has a positive relationship with accrual quality as evidenced by the regression results in table 3 which show that corporate social responsibility has a coefficient of 0.324 with a probability of 0.0321, leverage has a coefficient of 0.262 with a probability of 0.046, return on assets has a coefficient 0.357 with a probability of 0.0152, company size has a coefficient of 0.357 with a probability of 0.0360. the results of the analysis of the standard error of corporate social responsibility is 0.071, the standard error of leverage is 0.035, the standard error of return on assets is 0.052 and the standard error of company size is 0.072. the value of r square is 0.2724. prob value (f-statistic) 0.000236. the results of this regression test show that hypothesis 2 is accepted where the corporate social responsibility report affects accrual quality in increasing the quality of income accruals which will have an impact on increasing the quality of financial reporting. the control variables in it, namely leverage, return on assets, and company size, strengthen the regression model and clarify the relationship between the corporate social responsibility report in influencing accrual quality. table 3. ordinary least square csr dan acrual quality variable coefficient standard error t statistic probability konstanta (c) 3.46e-15 0.064792 3.52e-14 1.0000 csr 0.324832 0.052930 0.2722031 0.0321 levr 0.262634 0.024533 0.252082 0.0435 roa 0.532720 0.022560 0.310754 0.0031 bigz 0.305762 0.064572 0.258495 0.0253 r squared 0.453243 prob (f-statistic) 0.023531 source: data processed 2021 previous studies have shown that corporate social responsibility has a positive relationship with earnings persistence as evidenced by the regression results in table 4 which show that corporate social responsibility has a coefficient of 0.263 with a probability of 0.0244, leverage has a coefficient of 0.353 with a probability of 0.0353, return on assets. has a coefficient of 0.238 with a probability of 0.0324, company size has a coefficient of 0.753 with a probability of 0.0190. the results of the analysis of the standard error of corporate social responsibility is 0.062, the standard error of leverage is 0.041, the standard error of return on assets is 0.083 and the standard error of company size is 0.083. the value of r square is 0.3664. prob value (f-statistic) 0.0045. the results of this regression test show that hypothesis 3 is accepted where the corporate social responsibility report affects earning persistence in increasing earnings persistence which will have an impact on increasing the quality of financial reporting. the control variables in it, namely leverage, return on assets, and company size, strengthen the regression model and clarify the relationship between the corporate social responsibility report in influencing earning persistence. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 139 table 4. ordinary least square csr dan earning persistence. variable coefficient standard error t statistic probability constant (c) 7.43e-05 0.062743 4.53e-15 1.0000 csr 0.263382 0.041252 0.432191 0.0244 levr 0.353521 0.083756 0.356074 0.0353 roa 0.238673 0.045821 0.234279 0.0324 bigz 0.753459 0.083256 0.607852 0.0190 r squared 0.366452 prob (f-statistic) 0.004572 source: data processed 2021 corporate social responsibility and value relevance research results and empirical tests find evidence that corporate social responsibility increases value relevance. value relevance describes accounting information that is needed by users of financial statements and investors. the corporate social responsibility report in which there is high value relevance will illustrate the better and better quality of the company's financial statements. high quality financial reporting will give positive signals to investors to invest in the company. the results of this study reinforce the results of previous research by nuzula and kato (2011) which explain that a high rate of return from information published in a company's corporate social responsibility report will make investors confident about the company's credibility and financial condition. the results of this study also support the results of previous studies from mohammadi et al. (2018) which explains that the information contained in the corporate social responsibility report will increase the value relevance which will have an impact on the high quality of the company's financial reporting. the results of this study also support previous research from homan (2018) which states that the corporate social responsibility item affects value relevance in terms of sustainable investment development. the results of this study also show that the item of corporate social responsibility is a very important aspect of transparency, an economic driver, and sustainable development corporate social responsibility and accrual quality research results and empirical tests found evidence that corporate social responsibility increases accrual quality. acrual quality is influenced by corporate social responsibility which increases the quality of financial reporting. the information generated in the corporate social responsibility report has high estimation accuracy, thus encouraging stakeholders to establish better communication because of the more complete accounting information. companies that have carried out social responsibility better will result in high accrual quality. the results of this study are in line with and support the results of previous studies from andersen et al. (2012) and rezaee et al. (2020) which uses total accruals as a proxy in measuring accrual quality. several previous studies have also found evidence that corporate social responsibility increases accrual quality. the more and more complete the information presented by the company in the corporate social responsibility report will increase accrual quality (timbate & park, 2018; yoon et al., 2019). corporate social responsibility and earning persistence research results and empirical tests found evidence that corporate social responsibility increases earning persistence. information in corporate social responsibility is proven to increase earning persistence. manufacturing companies that present corporate social responsibility information have the same result in providing opportunities for stakeholders to make decision planning models. this proves that the corporate social responsibility report provides nonfinancial information that is very potential and can be used by stakeholders in predicting future international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 140 income because the company has carried out social responsibility. this study supports the previous research of lassaad & kammoussi (2012), laksmana & yang (2009) which found evidence of corporate social responsibility influencing earning persistence. this study is also in line with calegari et al (2010) who used the same proxy in measuring the quality of financial reporting, as well as previous research from kim et al. (2012) and dechow & dichev (2002) which state that corporate social responsibility and profit have the same goals and the information generated in the corporate social responsibility report can maintain a harmonious relationship among stakeholders in the company. conclusion this study analyzes the influence of corporate social responsibility on the quality of financial reporting. this study uses three indicators of financial reporting quality, namely value relevance, accrual quality and earning persistence, indicating that the information contained in the corporate social responsibility report is proven to improve the quality of financial reporting by proxying value relevance, accrual quality and earning persistence. the empirical results show that companies that make complete and accurate corporate social responsibility reports will make the company's financial reporting even better. this shows that the corporate social responsibility report provides a real example of the company's sustainability and shows the company's concern for the surrounding environment. the perceptions and image of the community that arise will bring positive signals to the users of financial statements and investors which in turn will increase the value of the company. the implication resulting from this research is that stakeholders who make corporate social responsibility reporting must be able to make reports that can increase market confidence with sustainable information. however, this study has limitations that can be continued in future studies. the first limitation is that this study has not included all the variables or indicators used in measuring the quality of financial reporting. this study the second limitation, this study also cannot be generalized in different countries because the corporate social responsibility items used in indonesia may be different from those used in other countries. this study only contains data until 2019 because the completeness of the data in the published idx is only available until that year. references abdul rahman, a., & bukair, a. a. 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(2019). is earnings quality associated with corporate social responsibility? evidence from the korean market. sustainability, 11, 4116. https://doi.org/10.3390/su11154116. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 307 sex + corruption = sexortion volume: 3 number: 2 page: 307-312 1amalia syauket, 2dwi seno wijanarko 1, 2faculty of law, bhayangakara university, greater jakarta, indonesia corresponding author: amalia syauket e-mail: amalia.syauket@dsn.ubharajaya.ac.id article history: received: 2022-01-05 revised: 2022-06-20 accepted: 2022-07-19 abstract: transparency international includes sextortion or sexual extortion in the global corruption barometer asia. according to the data above, indonesia ranks first in the country, with the number of cases of sextortion highest in asia. the forms of corruption that most often adorn every government organization, which occur the most and are vulnerable to involving state officials, are extortion, gratification, and bribery. other more surprising facts from gcb asia 2020 research a new indicator, namely sextortion, and indonesia ranks first in the highest sextortion cases in asia. this term is still very common, which reveals that corruption is not just a matter of money. as for the problems that will be answered with a descriptive qualitative approach, first, in the perspective of criminal law, are the provisions governing sextortion adequate? second, what can be done to prevent the prevalence of sextortion? this study found that first, the regulation of sextortion is adequate in indonesian criminal law, which is identical and congruent with abuse of power. secondly, prevention efforts are in the form of a moralistic system and community empowerment. novelty: integrate sextortion into the anti-corruption movement in the form of an antisexual harassment program to achieve wider awareness that sextortion is a form of corruption. keywords: concept of sextortion, abuse of power, prevention of sextortion. cite this as syauket, a., wijanarko, d.s. (2022) “sex + corruption = sexortion.” international journal of environmental, sustainability, and social sciences, 3 (2), 307-312. introduction having power means having the ability to change the behavior or attitudes of others under what is desired by the holder of power. by holding power, the person in question automatically has influence, and this is what some people dream of getting power so that later he influences the power he has. in other words, he has the right to govern, the right to regulate or manage to the right to make crucial decisions. because some people think that if these three rights can be obtained, then a person will be successful in running and having a career. this desire is what some people desire, although sometimes they realize that if they gain power if they are not careful, it will endanger themselves and even their families (al hafis & yogia, 2017). there is an adage that says that power is close to corruption. uncontrolled power will become more extensive, turning into a source of various deviations—the greater the power, the greater the possibility of corruption. wardani (2021) states corruption is often defined as the abuse of authority or position to obtain money or goods in exchange for power. so what if what is asked for is a sexual reward? feigenblatt (2020) states that this type of corruption is called sexual extortion or “sextortion,” it occurs when those entrusted with power use it to exploit those dependent on that power sexually. sextortion takes many forms. it can be police officers asking for sex in exchange for not detaining a person. it can be teachers requesting sex from students to give them a good grade. in some cases, a judge makes a favorable ruling conditional on the provision of a sexual act or a procurement officer offering a contract in exchange for sex. from the explanation, it appears that when officials abuse their power to demand money, it is widely acknowledged that they are engaging in corrupt behavior. however, when they use power to solicit sex, this is not always recognized as corruption, and accusations are rarely mailto:amalia.syauket@dsn.ubharajaya.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 308 processed. in short, although sextortion fully meets the definition of corruption as an "abuse of power" entrusted to personal gain, it has hitherto been excluded from the anti-corruption agenda. feigenblatt (2020) further explains sextortion occurs in many sectors, including education, the police, the courts, and the civil service. it can affect anyone, but it disproportionately targets people from marginalized and vulnerable groups. methods as a scientific product, the article writing sex+corruption=sextortion uses research methods. the existence of research methods guarantees to produce reliable academic worksbyth the problems studied. this research is normative legal research (normative law research). to answer the problem in this study, the author uses two approaches, namely the statute approach and the conceptual approach. the statutory approach is made by examining all laws and regulations related to research problems. at the same time, the conceptual approach departs from the views and doctrines that develop in the science of law. understanding these views and principles can be used to build and solve research problems (marzuki, 2017). result and discussion concept of sextortion. transparency international includes sextortion or sexual extortion in the global corruption barometer asia (2020). according to the data above, indonesia ranks first in the country with the number of cases of sextortion highest in asia. this survey involved 20,000 respondents in 17 asian countries. at the same time, respondents from indonesia amounted to 1,000 people. compared to other countries, cases in indonesia are at the top with 18% of respondents, meaning that indonesian citizens claim to experience or see sextortion. usually, this case occurs in the public service sector. that fact even beat india's position, where rape cases we often hear are very high, even leading to a significant protest movement there. the term sextortion comes from the words sex and extortion. sex is defined as sex /sexual, and extort, an ion, is described as blackmail. if interpreted etymologically, sextortion or sextortion means sexual blackmail. according to forsyth and copes (2014), sextortion can be interpreted as the authority of someone who takes advantage of others by giving violence and harming others. de la carna (2012), in his famous article on sextortion, mentions that sextortion is sexual exploitation with the abuse of power as a means of coercion for personal sexual gain. when an official with a particular position and authority asks for money in return for his authority, it is called a bribe. it accuses the official of committing a criminal act of corruption. so what if what is asked for is sex? the international association of women judges (2008) agreed to use the term 'sextortion' to describe the abuse of authority where sex becomes a currency for bribes carried out by coercion by those in power (suryosumpeno, 2020). weeks (2010) explains that sextortion first appeared in californian print media in 1950. then in 2008, it was again used by the international association of woman judges. widoyoko (2021) states this is a relatively new indicator, and by definition, it is still very common. it is blackmail in the form of violence or sexual harassment, generally in the form of abuse of power. danang widoyoko further explained that the sextortion indicator is a new area that opens everyone's eyes that it turns out that corruption is not only about money. different from the above definition, tarimo (2021) calls it the term sexual corruption, which is freely translated: sexual corruption, mostly called sex extortion, must contain both corruption and a sexually abusive component. corruption component: abuse of a position of authority by seeking personal gain in exchange for exercising entrusted power. an actual example is delivered by tarimo (2021): nyamkogo attends a government office to seek impoessentialmits. government officials told nyamkogo that he would only give her permission if she had sex. ms.nyamkogo then reluctantly and without choice had sex to get the requested preauthorization, according to wardani (2021). although this definition is still very universal, the term sextortion is considered capable of representing the accumulation of two international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 309 crimes. abuse of power like corruptors and coercion of sexual activity by sexual criminals. the difference between sextortion and most other sexual violence is the abuse of authority. widjojanto (2013) states which are also massively happening at this time is sex gratification. sex gratification is an issue that recently emerged and is to the surface. it could be that this mode is suspected because of two things, the first is the desire of the official himself who wants a certain satisfaction in the form of sexual services, or secondly because the official cannot be influenced by money, an offer in this form is an alternative to provide satisfaction. hence, his policies can often be influenced and changed according to taste (wahyudi, 2019). wardani (2021) states that the difference between sextortion and the phenomenon of sexual gratification is the presence of coercion. feigenblatt (2020), on page 10, explained in more detail the abuse of power to obtain a sexual benefit or advantage. sextortion is a form of corruption in which sex, rather than money, is the currency of the bribe. it is not limited to certain countries or sectors. however, it can be found wherever those entrusted with power lack integrity and try to sexually exploit those who are vulnerable and dependent on their power. for an act to constitute sextortion, two components must be present: 1. sexual activity: sextortion involves an implicit or explicit request to engage in unwanted sexual activity, which can range from sexual intercourse to exposing parts of the body. 2. corruption: the persons who demand the sexual activity must occupy a position of authority, which they abuse by seeking to exact, or by accepting, a sexual act in exchange for exercising power entrusted to them – that is, the perpetrators exercise their authority for their gain. to determine which cases involve corruption and can therefore be considered sextortion (as opposed to other types of sexual abuse or exchange), the following three conditions must be present: 1. abuse of authority: “the perpetrator uses the power entrusted to them for personal benefit. 2. quid pro quo or “this-for-that”: the perpetrator demands or accepts a sexual favor for a benefit they are empowered to withhold or confer. mumporeze (2019) gives an example of what happened in rwanda: let's spend a night together; i will increase your salary. 3. psychological coercion: sextortion and coercive pressure rather than physical violence to obtain sexual favors. the power imbalance between the perpetrator and the victim/survivor allows the perpetrator to exert coercive pressure. feigenblatt (2020) expressed his pessimism. despite such progress, sextortion continues to be underreported. it is absent from corruption and crime statistics and is often excluded from the broader anti-corruption agenda at the political, legal, academic, and cultural levels, both domestically and internationally. mumporeze (2019) also states that sextortion remains an underresearched field in many countries, especially in the non-western world. it is reinforced by mulyadi (2021). it is common knowledge that several corruption cases were tried at the corruption criminal court in connection with sexual services allegedly carried out by the defendant. however, the sex service was not disclosed further in court because the trial focused on proving his corruption allegations. abuse of power. having power means having the ability to change the behavior or attitudes of others according to what the holder of power wants. by holding power, the person concerned will automatically have influence. it is what some people dream of who want to gain legitimacy so that later they will influence the power they have. the causes of the abuse of power can impact rampant corruption (al hafis & yogia, 2017). corruption and power are like two sides of one coin. corruption always accompanies the journey of power and vice versa. power is the “entrance” to corruption (sanusi, 2009). lord acton's famous statement is the essence of the adage, "power tend to corrupt, and absolute power corrupts absolutely"(budiarjo, 1995). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 310 abuse of power or abuse of power is an action carried out by a public official or ruler with an agenda of particular interests, both for the benefit of individuals and the interests of groups or corporations. if the action is detrimental to the state's finances or losses, then the action can be considered an act of corruption. in other words, power is close to corruption. uncontrolled power will become more arbitrary and ultimately lead to deviation. the greater the power, the greater the possibility for corruption because the authority given as a means to carry out tasks is seen as personal power. therefore it can be used for personal gain. corruption is the abuse of authority or power for personal or group gain. corruption is the subordination or placing of the public interest under private interests, including violations of norms, duties, and public welfare. acts of corruption are accompanied by secrecy, betrayal, and indifference to the consequences suffered by the wider community. (isabela, 2022) according to tojuniver girsang (2012), one of the implications of applying the doctrine of being against material law in handling cases of criminal acts of corruption is that there are more opportunities for abuse of power or abuse of power by law enforcement officers. he continued, what is meant by abuse of power or abuse of power here is the abuse of power by law enforcement officials when handling cases of criminal acts of corruption, whether at the investigation stage, investigation, or in court. suryosumpeno (2020) thinks the crime of sextortion involves a material offense of corruption in a broader sense, namely, a person in a position who has abused the authority entrusted to him for personal gain by ignoring the integrity and justice expected of his position. girsang (2012) further explained that the perpetrators of abuse of power in many cases were only subject to administrative sanctions, such as transfers or delays. al atas (1975) states that this type of corruption is transactive (transactive corruption)and defensive corruption (defensive corruption). transactive corruption is corruption that occurs based on an agreement between two parties in the form of bribes. both of them benefit. transactive corruption usually involves the business world and the government or between the public and the government. transactive corruption is characterized by reciprocity between the giver and the recipient for the benefit of both parties. the giver and the recipient are both actively engaged in achieving these benefits. at the same time, defensive corruption is often called corruption to survive. defensive corruption is the behavior of victims of extortion. acts of corruption are carried out to defend themselves. the giver is forced to bribe to prevent harm that threatens him, his interests, or the people and things he values. with almost the same variance, rais (1993) divides the types of corruption, among others, extortive corruption, characterized by extortion, which refers to a situation where someone is forced to bribe to get something or get protection for their rights and needs. this definition aligns with transparency international indonesia (tii) included sextortion or sexual extortion in the global corruption barometer asia 2020. it is blackmail in the form of violence or sexual harassment—generally the form of abuse of power. according to girsang (2012), this extortionist and transactive corruption has been considered a moral violation throughout human history, both in modern and simple societies, because it is the most heinous crime(suryosumpeno, 2020). prevention of sextortion. talking about crime prevention is the domain of criminology. with a criminological approach, the root of the problem can be identified, including how to suppress it. it is one of the advantages of criminology when compared to criminal law. criminology can function before a crime occurs, while criminal law can only be used if a crime has occurred (adler et al., 2010) according to chapman (1968), there are two ways to prevent the occurrence of criminal acts, namely, first: looking for factors driving the occurrence of criminal acts, and secondly, optimizing law enforcement. a similar opinion was expressed by reckless (1965) that there are five things needed to prevent crime. first a good police system and organization. second effective judicial implementation. third, authoritative law. fourth, coordinated crime prevention and control, and fifth, community participation in crime prevention efforts. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 311 further commentary on crime prevention was provided by lab (2010) that crime prevention can be divided into three approaches, namely primary, secondary and tertiary. primary prevention is focused on community prevention, starting from the family environment. secondary prevention identifies and predicts crime's potential by looking at social reality. meanwhile, tertiary prevention is an effort to make some agreement with a criminal act so that it does not happen again. prevention efforts that victims of sextortion can do, for example, are by ignoring the perpetrator's request. victims of sextortion dare to report. because if you do not report it, there will be other victims. as for the apparatus, through a moralistic system, namely prevention through religious-spiritual showers. to strengthen moral values to suppress the evil instincts of humans. meanwhile, to eradicate abuse of power by strengthening the monitoring system. conclusion based on the results of empirical testing and discussion, it can be concluded that (1) the prosocial behavior of village government officials further strengthens the relationship between hr competencies and accountability of village fund management, (2) the prosocial behavior of village government officials weakens the relationship between community participation and accountability of village fund management, (3) the prosocial behavior of village government officials further strengthens the relationship between the leadership of the authorities to increase accountability in village fund management. this study encountered several obstacles in the field that triggered further research related to differences in the characteristics of village characteristics and the social environment around village governance. the characteristics identified include differences in the characteristics of the wed (old) village and the newly developed village, the existence of the castle or the figure of the castle including religious and cultural figures, the distance to the city, and several other factors including the geographical location of a village. references adler, f., mueller, g.,laufer, w.s. (2010). criminology mcgraw hill: new york. al hafis, r.i.,yogia, m.a. (2017). abuse of power: a review of the abuse of power by public officials in indonesia. publica,8(1). alatas, s.h. (1975). the sociology of corruption. singapore: delta orient budiarjo, m. (2011). fundamentals of political science. gramedia: jakarta. cerna, d., madrilena. (2012). sextortion. cebu daily news. retrieved 2012-10-05. chapman, d. (1968). sociology and the stereotype of the criminal, london, available from doi https://doi.org/10.4324/9781315013411. forsyth, c.j., copes, h. (2014). encyclopedia of social deviance. vol.8, pp.318-321. thousand oaks, ca: sage. https://doi.org/10.4135/9781483340470 girsang, j. (2012). abuse of power. jg publishing. lab, s.p. (2010). crime prevention: approaches, practices, and evaluation. lexis nexis group: new york. marzuki, p.m. (2017). legal research. prenada media. mumporeze, n. (2019). let's spend a night together; i will increase your salary: an analysis of sextortion phenomenon in rwandan society. journal of sexual aggression. https://doi.org/10.1080/13552600.2019.1692920 rais, a. (1993). succession as a must, paper presented at the tanwir session of muhammadiyah, yogyakarta. reckless, w. (1965). american criminology. new york: appleton-century crofts. https://doi.org/10.4324/9781315013411 https://doi.org/10.4135/9781483340470 https://doi.org/10.1080/13552600.2019.1692920 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 312 sanusi, a. (2009). the relationship between corruption and power, journal of the constitution, vol.6 no.2. suryosumpeno, c. (2020). sextortion: the most heinous crime against humanity. accessed on sunday, 26 april. tarimo, e. (2021). the rationality and applicability of sexual corruption as an economic crime. academia letters, corresponding author: mark malekela, open access distributed under a cc by 4.0. wahyudi, f. (2019). officers and sex gratification. judges of the nanga bulik religious court. accessed on 11 january 2022. wardani d.p.a. (2021). mengenal sextortion pemerasan seksual. available from: https://magdalene.co/story/mengenal-sextortion-pemerasan-sexual. accessed on 12 march 2021. weeks, jeff. (1986). sexuality. ellis horwood tavistock publication. https://doi.org/10.4324/9780203992227. widoyoko, d. (2021). pemerasan seksual indonesia tertinggi di asia. available from : https://mediaindonesia.com/weekend/368454/pemesasan-sexual-indonesia-tertinggi-diasia. accessed on 11 january 2022. https://magdalene.co/story/mengenal-sextortion-pemerasan-sexual https://doi.org/10.4324/9780203992227 https://mediaindonesia.com/weekend/368454/pemesasan-sexual-indonesia-tertinggi-di-asia https://mediaindonesia.com/weekend/368454/pemesasan-sexual-indonesia-tertinggi-di-asia international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 172 effect of quality of work life and work stress on employee performance through organizational commitments as intervening variables at the branch offices of pt. bank west java and banten. tbk in sumatera. volume: 2 number: 2 page: 172 – 180 1reza hardian pratama, 2rr erlina, 3habibullah jimad 1postgraduate student, faculty of economics and business, lampung university, indonesia 2,3lecturer, faculty of economics and business, lampung university, indonesia corresponding author: reza hardian pratama e-mail: rezahardtama@gmail.com article history: received: 2021-06-28 revised: 2021-07-13 accepted: 2021-07-22 abstract: the decrease in performance in this study is caused by employee work stress which is influenced directly or indirectly. in the second and fourth hypotheses, we can see the influence of quality of work-life and work stress on employee performance through organizational commitment as an intervention. this research aims to find out what causes employee performance to decrease. variable the case study is the employees of pt. bank west java and banten tbk in sumatra branches covering lampung, south sumatra, medan and batam. this research uses quantitative research. this study uses primary data obtained by distributing questionnaires directly via google form at bank jawa barat and banten. the data obtained were then processed using the smart pls analysis tool. the population in this study were bank jawa barat and banten employees totaling 189 people. the sampling technique is a saturated sample or total sampling of 119 respondents. the results of this study are that quality of life has a significant positive effect on employee performance, work stress has a significant negative impact then, the quality of work-life through organizational commitment has a significant impact on employee performance, work stress has a significant negative effect on employee performance through organizational commitment as an intervention variable. keywords: quality of work life, work stress, organizational commitment, employee performance. cite this as: pratama, r.h., erlina, rr., jimad, h. (2022) “effect of quality of work life and work stress on employee performance through organizational commitments as intervening variables at the branch offices of pt. bank west java and banten. tbk in sumatera.” international journal of environmental, sustainability, and social sciences, 2 (2), 172 – 180. introduction one of the ways that companies take to improve the performance of their employees is to improve the quality of work-life, work stress and organizational commitment to these employees. one of the problems pt bank jawa barat and banten faced at this time is that the performance has not been maximized. employee performance is an essential part of a company. therefore the company needs to pay attention to the needs of employees at work so that later, employee performance will increase or become better. performance reflects how well an employee fulfills the requirements of a job. factors that affect employee performance are quality of work life, work stress, and organizational commitment. according to priansa (2014), performance is the level of success of employees in completing their work. one factor that affects employee performance is the quality of work-life and employee work stress. in this study, employee performance is influenced by the quality of work-life where the quality of work-life is to explain the definition of quality of work-life as a program that is effective in improving working conditions from the employee's point of view and greater organizational effectiveness from the manager's point of view (parvar et al., 2015). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 173 stress can affect employee performance. yuen et al. (2013) stated a negative influence between work stress and employee performance. sandiartha & suwandana (2020) stated a significant positive relationship between job stress and employee performance. stress is a dynamic condition in which an individual is expected to have opportunities, demands, or resources related to what is required by the individual. the results are seen as uncertain and essential. stress itself is not necessarily bad. although it is usually discussed negatively, stress also has positive values. from an organizational point of view, management may not care when employees experience low to medium stress levels (robbins & judge, in (kurniaty, 2008)., 2020). besides, work stress that affects employee performance is an organizational commitment as an intervening variable. organizational commitment is a reference for employees to keep working and have high performance in carrying out employee performance in the organization or company. commitment has an important role, especially in a person's performance when working. it is due to the commitment that becomes a reference and encouragement that makes them more responsible for their obligations (berberoglu & secim, 2015). in line with the above statement, when it is associated with the problems indicated at pt. banks of west java and banten, both in terms of employee performance and quality of work-life, show that the lack of a sense of belonging, both the organization to its employees and vice versa, the lack of organizational commitment. the lack of organizational commitment is one of the causes of employee performance at pt bank jawa barat and banten. several aspects affect employee performance, namely the quality of work-life, work stress, and commitment. from some of the explanations above, it is interesting to take the title of this research. "the influence of quality of work life and work stress on employee performance through organizational commitment as an intervening variable at pt. bank bjb tbk. in sumatra." employee performance. understanding employee performance, employee performance is a result achieved by workers in their work according to specific criteria that apply to a particular job. so employee performance is essential for every organization/company. (bernadin & russell in the journal pratiwi & sulistiyani, 2021) state that employee performance is a record of production results in certain job functions or activities over a particular time. according to (dessler, in the journal (pratiwi & sulistiyani, 2021) stated that employee performance (work performance) is the actual achievement of employees compared to the performance that can also be used to show company outputs, tools, and management functions (production, marketing, finance) or the output of an employee. performance is the result of a job that has a close relationship with the organization's main goals, customer satisfaction, and contribution to the economy. quality of work life. the quality of work-life must be considered in an organization/company to create a safe and satisfying work environment for employees so that the goals of the organization/company can be achieved optimally. according to siagian (2004), quality of work life is a form of philosophy applied by management in managing organizations in general and human resources in particular. as a philosophy, qwl is a management perspective on people, work and organization. according to cascio in the journal (pratiwi & sulistiyani, 2021), there are two views about the meaning of the quality of work life. first, the quality of work-life is the conditions and practices in the organization (e.g., policies on promotion, democratic supervision, employee involvement, safe working conditions). second, the quality of work-life is the perception of employees that they are safe, feel satisfied, and have the opportunity to grow and develop like humans. in addition, according to cascio in the journal (pratiwi & sulistiyani, 2021), simple qwl theory involves and provides opportunities for workers to make decisions about their work and workplace design and what they need to make the most effective product or service. work stress. in the work environment, stress factors affect performance. stress has different effects. stress is a response that a person has to the situation he experiences and has a negative impact. so stress is something that the company or organization must consider. here is the definition of stress from some experts. according to luthans (2006), job stress is an adaptive response to external situations that produce organizational members' physical, psychological, and behavioral deviations. robbins (2007) defines job stress as a dynamic condition in which a person international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 174 is confronted with opportunities, obstacles or demands related to what he wants and for which his success is uncertain. siagian (1995) defines stress as a condition of tension that affects one's emotions, thoughts and physical condition. from some of the definitions above, the researcher can conclude that stress is a condition or response that a person has to situations that are not following what is desired around him. so the company must be able to cope with the stress on every employee. commitment organizations. robbins & judge (2016) define organizational commitment as a condition in which an employee sided with a particular organization and its goals and desires to maintain membership in the organization. according to mathis & jackson (2009), organizational commitment is how employees believe and accept organizational goals and desire to stay with the organization. allen & meyer define organizational commitment as a psychological construct characteristic of the relationship between organizational members and their organizations and has implications for individual decisions to continue membership in the organization (luthans, 2006). meanwhile, according to lincoln sopiah (2008), organizational commitment includes members' pride, the loyalty of members, and members’ willingness to the organization. thinking framework and hypotheses. the research conducted consisted of independent variables and dependent variables where the independent variable or independent variable (x) is the quality of work-life and work stress. at the same time, the dependent variable or the dependent variable (y) is performance. organizational commitment as an intervening variable (m). for the research hypothesis is as follows: h1: quality of work life has a significant positive effect on employee performance h2: work stress has a significant negative effect on employee performance h3: quality of work life has a significant positive effect on organizational commitment h4: work stress has a significant negative effect on organizational commitment h5: quality of work life has a significant positive effect, and work stress has a significant negative effect on employee performance through organizational commitment as an intervening variable figure 1. conceptual model methods the research was conducted at pt. bank west java, banten tbk and sumatra area, which consists of cash branch offices in 4 provinces, namely lampung, medan, south sumatra, and batam. in this study, the independent variables were quality of work life (x1) and work stress (x2). the dependent variable is employee performance (y). furthermore, the intervening variable is organizational commitment (m). the research uses quantitative and qualitative data approaches and uses a likert scale to measure attitudes, opinions, influences and perceptions of a person or group of people about social phenomena (sugiyono, 2016). determination of the sample is done by the purposive sampling method with the method of selecting the sample to determine the model because of certain considerations. so the sample is not taken at random but is determined by the researcher himself. the sample is part of the number and characteristics international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 175 possessed by the population (sugiyono, 2016). according to (hair in mwetiumo et al. 2021), it is suggested that the minimum sample size is 5-10 observations for each estimated parameter. the method used in data analysis and hypothesis testing in this study is the structural equation model – partial least square (sem-pls) method. according to noor (2014), sem is a statistical technique used to build and test statistical models, usually in the form of causal models. in this study, descriptive statistical data analysis and partial least square sem are used, which is an analysis used to develop or predict an existing theory. the descriptive method was used to obtain a complete and precise description of the research objectives. in this case, a likert scale of 5. data analysis is used partial least square sem. a study is used to develop or predict an existing theory. analysis of the measurement model (outer model) includes convergent validity, discriminant validity, and reliability tests. and the analysis of the structural model (inner model) and a discussion of the results of hypothesis testing. data processing uses the structural equation model (sem) model with the help of the smartpls v.3.2.9 application. result and discussion descriptive statistics. researchers will use descriptive analysis techniques to obtain information about the characteristics of respondents. descriptive analysis is an analytical technique used to explain how the characteristics of data originating from an object of research can be described and understood properly. the discussion on the characteristics of respondents in this study will show several aspects of respondents, such as gender, age, education level, monthly income and work placement. descriptive data on the number of men with a frequency of 50 and a percentage of 42%, and women 69 and 58%, in the age category under 24 there are 9, 25 -29 that is 92, 30-34 that is 14, age 35 -39 is 2, age 40 -44, namely 1, the last education of employees is diploma 17, bachelor 100, and master two people, income from rp. 2,100,000 – rp. 7,000,000, and rp. 7,100,000 – rp 12,000,000 i.e. 3 and rp 12,100,000 – rp. 17,000,000, which is three and above rp. 17,000,000, which is one person, placement based on the sumatran region, namely lampung 28 people, south sumatra 36, medan 27 people and batam 28 people. table 1. characteristics of respondents demographic variables category frequency percentage gender male 50 42% female 69 58% age <24 9 7.6% 25 29 92 78.1% 30 34 14 11.8% 35 39 2 1.7% 40 44 1 0.8% education diploma 17 14% bachelors 100 84% masters 2 1.7% income per month < rp. 2.000.000 0 0 rp 2.100.000 – rp7.000.000 99 85.7% rp7.100.000 – rp12.000.000 13 10.9% rp12.100.000 – rp17.000.000 3 2.5% >rp 17.000.000 1 0.8% job placement lampung 28 23.5% sumatera selatan 36 30.3% medan 27 22.7% batam 28 23.5% measurement model. this study implemented covariance-based structural equation modeling (cb-sem) to test the proposed research model using smart pls software. the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 176 measurement model of this study used validity and reliability, which could be assessed through factor loadings that values should be greater be 0.5, average variance extracted (ave) that value should be greater than 0.5, cronbach alpha that value should be greater than 0.7, and composite reliability that value should be greater than 0.7 (hair et al., 2016). table 2 predicted values show that all the values fulfill the criteria of recommended values. table 2. measurement model construct name items factor loadings cronbach’s alpha c r ave qw l qwl22 0,785 0.84 0 0.879 0.550 qwl20 0,764 qwl38 0,735 qwl24 0,677 sk sk16 0,756 0.77 6 0.848 0.546 sk21 0,700 sk24 0,743 sk20 0,742 sk17 0,712 ko ko14 0,798 0.72 7 0.830 0.528 ko7 0,741 ko3 0,735 ko15 0,695 ko4 0,656 kk kk9 0,775 0.79 7 0.857 0.511 kk2 0,737 kk5 0,735 kk10 0,698 kk14 0,694 kk1 0,689 kk6 0,669 structure model. after analyzing a measurement model, the next step is to test the proposed hypothesis using a structural model. this study uses the path coefficient as the research model within an acceptable range. similarly, the specific indirect effect tests index implies an acceptable fit. the four predicted paths are significant. therefore, h1, h2, h3, and h4 were all supported in this study. table 3. direct relationship constructs hypothesis path coefficient t-value results quality of work life has a significant positive effect on employee performance. h1 0,075 6,675 supported work stress has a significant negative effect on employee performance h2 0,087 4,430 not supported quality of work life has a significant positive effect on organizational commitment. h3 0,077 1,449 supported work stress has a significant negative effect on organizational commitment h4 0,118 0,643 not supported explained that the mediation test was conducted to determine how the mediating variable affects the relationship between endogenous and exogenous variables in terms of the strength and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 177 direction of the relationship. regarding path estimation and t-value. table 4. intervening impacts constructs hypothesis path coefficient t-value results quality of work life has a significant positive effect, and work stress has a significant negative impact on employee performance through organizational commitment as an intervening variable. h5 0,041 2,182 supported 0,034 1,352 not supported the first hypothesis in this study proves that the quality of work-life has a positive and significant effect on employee performance. based on the results obtained, the quality of work life proves to have a significant positive impact on employee performance, so this hypothesis is accepted. the quality of work-life of employees is further improved, and the performance of employees will also increase, and vice versa. if the implications of the quality of employees' worklife are low, the performance of employees will decrease (setiyadi et al., 2016). quality of work life has a positive and significant influence on performance. the higher the quality of work-life, the higher the employee performance will be (pasaribu & indrawati, 2016). the quality of work-life has a significant effect on employee performance. the higher the quality of work-life, the higher the employee performance (lastu, 1829). the second hypothesis in this study proves that work stress has a negative and significant effect on employee performance. work stress proves no significant negative effect on employee performance based on the results obtained, so this hypothesis is not accepted. job stress partially has a negative effect on employee performance, meaning that the higher the level of work stress the employee will have a negative effect on increasing employee performance (putra et al., 2016). the third hypothesis in this study proves that the quality of work life has a positive and significant effect on organizational commitment (ceven et al., 2009). based on the results obtained, quality of work life proves a significant positive effect on organizational commitment, so this hypothesis is accepted. the quality of work-life affects organizational commitment, which means the higher it is (sudiq & wijayanti, 2020). furthermore, the fourth hypothesis in this study proves that work stress has a negative and significant effect on organizational commitment. based on the results obtained, work stress proves a significant negative effect on organizational commitment, so this hypothesis is not accepted. work stress has a negative and significant effect on organizational commitment. it shows that the higher the work stress experienced by employees, the lower the organizational commitment (ariawan & sriathi, 2017). the fifth hypothesis, namely the indirect effect, namely the effect of the quality of work-life on employee performance through organizational commitment, which is significantly positive, can be seen in the results of specific indirect effect tests. the higher the quality of work-life through organizational commitment, the more employee performance will increase and make employee commitment to the organization (noviana & rijanti, 2014). the high quality of work-life through organizational commitment will improve employee performance (putra & dewi, 2020). the effect of work stress on employee performance through significant negative organizational commitment can be seen in the table of results of the specific indirect effect tests. the higher the work stress, the lower the employee's performance through organizational commitment and the lower employees' commitment (novita, 2016). conclusion. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 178 based on the results of the discussion that has been described previously, several conclusions will be presented; 1. quality of work-life has a significant positive effect on employee performance. it can be interpreted that the quality of work-life affects employee performance at pt. bank of west java and banten tbk. 2. work stress has a significant negative effect on employee performance. reducing work stress will improve employee performance. 3. quality of work-life has a significant positive effect on organizational commitment, which means that a high quality of work-life will increase employee commitment. 4. work stress has a significant negative effect on organizational commitment. it can be interpreted that reduced work stress will increase organizational commitment. 5. quality of work-life through a significant positive organizational commitment to employee performance can mean high quality of life will affect performance through organizational commitment. however, work stress through significant negative organizational commitment means that reduced work stress will improve employee performance through commitment organization. references ariawan, putu agus yoga, and a.a. ayu sriathi. 2017. 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"the influence of organizational justice on job performance: the mediating effect of affective commitment." journal of management development 36 (4): 542-59. https://doi.org/10.1108/jmd-11-20150162 https://doi.org/10.24843/ejmunud.2020.v09.i06.p09 https://doi.org/10.24843/ejmunud.2020.v09.i05.p13 https://doi.org/10.26740/jim.v8n3.p921-930 https://doi.org/10.23969/jrbm.v12i1.1523 https://doi.org/10.24843/ejmunud.2020.v09.i05.p13 https://doi.org/10.1108/jmd-11-2015-0162 https://doi.org/10.1108/jmd-11-2015-0162 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 144 the influence of country image and destination image on intention to visit south korea volume: 2 number: 3 page: 144 154 1kartika nurhayat, 2aldina shiratina 1magister management, mercu buana university, indonesia 2lecturer of postgraduate, mercu buana university, indonesia corresponding author: kartika nurhayat magister management, mercu buana university, indonesia email: kartika.nurhayat02@gmail.com article history: received: 2021-07-29 revised: 2021-08-16 accepted: 2021-11-18 abstract: this study aims to examine and analyze the influence of country image and destination image on visit intentions to south korea, with destination familiarity as a moderating variable. the data used in this study is the result of a questionnaire that was distributed directly in march 2021. sampling was carried out through a purposive sampling method, where the researcher had set several criteria. there are 150 respondents in this study. this research method uses plssem with the help of smart pls. this study indicates that country image, destination image, and destination familiarity significantly influence intention to visit and the moderating relationship between destination image and country image on intention to visit. the managerial implications suggest where innovations need to be improved that are more attractive and take advantage of the great potential of south korea's image. for further research, researchers are advised to look at the visit more broadly to observe better and explore the problems that exist in south korea. keywords: country image, destination image, destination familiarity, visit intention cite this as: nurhayat, k., & shiratani, a. (2021). the influence of country image and destination image on intention to visit south korea, international journal of environmental, sustainability, and social sciences, 2(3), 144-154 introduction the development of indonesian tourists abroad is increasing every year. data from bank indonesia informed that; during january september 2018, there were 7.18 million tourists who traveled abroad, and throughout 2017, there were 9.07 million tourists. so asita projects that the number of tourists traveling abroad will exceed 10 million tourists in 2019 (petriella, 2019). the increase in air transport passengers abroad can also be seen from the central bureau of statistics (bps); the number of passengers in the first quarter of 2019 compared to the first quarter of 2018 increased from 4.24 million people to 4.45 million people with a percentage increase of 4.9%. overseas airlines provide more attractive promotions, perceiving that domestic travel tickets are more expensive than foreign ticket prices (petriella, 2019). based on asita (association of indonesian travel agents) data, 5 countries are favorite destinations for indonesian tourists, singapore, malaysia, thailand, japan, and south korea (poerwanto, 2019). the intention to visit indonesian tourists is indicated because of the phenomena that occur and are related to south korea in indonesia. according to rastati (2018), it started with the broadcast of a south korean drama in indonesia in 2001, so that indonesian citizens began to be interested in the country. in addition, the existence of k-pop artists today influences the preferences of millennials in many ways. for example, the increasing use of korean skincare and makeup products, korean style, korean food consumption, etc. (egsaugm, 2020). the new popularity also increases a familiarity with south korea and increases korean brand awareness among international consumers (cha & kim, 2011). based on data from the kto or korea tourism organization, it is known that there has been fluctuating data during the last 5-year period. from 2015 to 2016, there was a significant increase in mailto:kartika.nurhayat02@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 145 the number of indonesian tourists to south korea, which was 52.62% or as many as 101,871 people. meanwhile, from 2016 to 2017, there was a decrease of -21.87% or 64,624 people. but over the last three years, the number of indonesian tourists has continued to experience a significant increase, namely an increase of 7.90% or 18,230 people during the 2017 to 2018 period and an increase of 11.85% or 29.508 people during the 2018-2019 period. but not everything related to south korea is positive. according to the oecd better life index, south korea does well on several measures of well-being in the better life index. where south korea is ranked above average in housing, engagement, education and skills, employment and income, personal security, still below average in income and wealth, subjective well-being, environmental quality, health status, social connections, and balanced work-life (www.oecdbetterlifeindex.org). however, this did not stop indonesian tourists from visiting south korea. the increase in the visit intention of indonesian tourists was allegedly due to the influence of country image south korea. when a country as a whole is considered a destination, the country's image as a whole can play an important role in the decision-making process of international tourists (chaulagain, 2019). for example, even if potential tourists have a favorable image perception of a destination, they may not choose to visit the place because of their negative perception of the country as a whole. in addition, the effect may differ based on the tourist's familiarity with a destination. it is especially important if there is any inconsistency between the country image and the destination image, especially in the absence of previous experience with the destination (chaulagain, 2019). from the phenomenon that occurred in indonesia regarding the korean trend, statistics on visits to south korea, and what actually happened in south korea according to oecd data, it might be a good idea to study the visiting intentions of indonesian tourists visiting south korea so that it can be known what things that influence the intention to visit south korea. therefore, the researchers included country image, destination image, and destination familiarity variables on the intention to visit south korea. researchers also adopted destination familiarity as a moderating variable between country image and destination image on visiting intentions. consumer behavior theory is defined as consumers' behavior when they search for, review, use, and buy products and services that they expect will meet their needs (schiffman, 2007). describes how an individual decides to use available resources (time, money, effort, etc.) humans are social creatures who cannot live without the help of others. it applies not only to communication and other interactions, but also to purchasing decisions to meet their needs. where when consumers want to try something, they will look for references from groups or families. the function of the reference group is to compare, influence, and regulate people's opinions, values, and behavior. (schiffman, 2015) the theory of planned behavior (tpb) is one of the most studied models to predict behavioral intentions by social psychologists (wang, 2014). the theory of planned behavior (tpb) extends the theory of reasoned action (tra) (ajzen, 1991), and proposes that the intention to perform a behavior is an important factor influencing personal behavior. according to this theory, three factors can influence behavioral intentions: attitudes toward performing certain behaviors, subjective norms, and perceived behavioral control (ajzen, 1985, 1991). the intention is assumed to capture the motivational factors that influence behavior. the intention to take any action, can include the intention to give a positive statement, make recommendations and buy goods or services and business trips or country visits (aydin, 2020). intention to visit also refers to the probability of what tourists feel at a certain time to build subjective perceptions that influence behavior and final decisions (whang, yong, & ko, 2016). so it can be concluded that intention to visit is an encouragement for individuals to visit certain destinations or places in the future through information obtained from various sources. country image can be based on the definition of place image, which is “the number of beliefs and impressions people hold about a place” (kotler & gertner, 2002). country image international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 146 represents a more comprehensive and comprehensive image of the country of origin, including consumer perceptions and evaluations of social, historical, geographical, cultural, political, economic, and technological developments (allred, chakraborty, & miller, 1999). so it can be concluded that country image is an individual's perception of a country, including culture, development, economy, and tourism. in the research of kotler & gertner (2002), a country is conceptualized as a brand and a product. the brand is the main tool used by marketers to create product differentiation. brands also have social and emotional value for users. where the brand can increase the usefulness and perceived desirability of a product. country image tends to influence individual decisions on investment, product purchase, change of residence, and a trip. country image also has a strategic marketing management role in promoting a country's image, attractiveness, and products. destination image can be interpreted as the overall perception of tourists towards certain tourist objects (santoso, 2019), in addition to ramadhani and kurniawati (2019) stating that the destination image is the overall perception or impression displayed by tourist destinations. destination image is a combination of product variants, attractiveness, and attributes that are added to the impression of the selection process based on various information. (whang, yong, & ko, 2016) so it can be concluded that destination image is tourists' perception of tourist objects where the perception is positive it will affect tourist behavior. familiarity in its most general form is the state of being familiar with something (chaulagain, 2018). the concept of familiarity often appears in combination with other related concepts, such as awareness, knowledge, experience, and expertise (sharifpour et al., 2014). destination familiarity can be explained as knowledge of a destination where this knowledge is obtained from information from various sources related to the destination, (girish, 2019). so, it can be concluded that destination familiarity is knowledge or information obtained about a destination and is also one of the determinants that affect visit intention. the influence of country image on intention to visit south korea understanding of a developing country is influenced by several factors, triggering the impression that individuals may have, regardless of whether they have previous experience with that country or destination (chaulgain, wiitala, & fu, 2019). in previous research, destination image showed significant results, that it could affect an individual's visit intention to a place; the research was conducted by chaulgain, wiitala, and fu, (2019), aydin, erdogan and baloglu, (2020), alvarez and campo (2013). therefore, in this study, the following hypothesis is proposed: h1: country image has a significant positive influence on intention to visit south korea the influence of destination image on intention to visit south korea tourism is currently becoming very competitive, which has led to increased research on tourism investigating the image of a destination (chaulgain, 2019). destination image is an individual's perception of a destination. where a positive perception of a destination can determine an individual's visit intention, in previous research, destination image showed significant results; namely, it can affect an individual's visit intention to a place; the research was conducted by indriyani and aranti (2020), cahyanti, and anjaningrum (2017), chaulagain, wiitala, and fu, (2019). therefore, in this study, the following hypothesis is proposed: h2: destination image has a significant positive influence on intention to visit south korea the influence of destination familiarity on intention to visit south korea destination familiarity can be explained as knowledge of a destination where this knowledge is obtained from information from various sources related to the destination, (girish, 2019). furthermore, empirical research supports that familiarity significantly affects tourists' international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 147 intention to visit a country (chen, cc, 2011), leading to visit intention as the next logical step. therefore, in this study, the following hypothesis is proposed: h3: destination familiarity has a significant positive influence on intention to visit south korea destination familiarity which moderates the relationship between country image and destination image on intention to visit south korea destination familiarity can be explained as knowledge of a destination where this knowledge is obtained from information from various sources related to the destination, (girish, 2019). due to the increasing number of indonesian tourist visitors to south korea and information about the country, this study seeks to determine how country and destination image influence visit intention for indonesian tourists to visit south korea; it is considered appropriate to investigate familiarity on visit intention. in previous studies, destination familiarity has been studied as a moderator (chaulagain, 2019). therefore, in this study, the following hypothesis is proposed: h4: destination familiarity moderates the relationship between country image and destination image h4a: destination familiarity moderates the relationship between country image and intention to visit south korea h4b: destination familiarity moderates the relationship between destination image and intention to visit south korea figure 1. conceptual framework method this study uses a quantitative approach to collecting and analyzing data. in collecting respondent data, the researcher used a questionnaire method. the questionnaires were distributed online using a google form and contained 30 statements that presented the research variables, namely country image, destination image, destination familiarity, and intention to visit. the measurement used in this study is a five-point likert type scale ranging from strongly disagree (1) to agree (5) strongly. this study was conducted at one point in time to examine information related to the intention to visit south korea. the researcher used the non-probability sampling method and purposive sampling technique in taking samples for this research. the researcher will select a sample based on the availability and willingness of the subject; also, researchers rely on their own judgment when choosing members of the population to participate in their surveys. according to hair (2011), the number of representative samples is determined by multiplying the number of indicators by 5 or 10. based on the number of indicators (5 x 30 = 150) and (10 x 30 = 300). this study used 30 questionnaires and was distributed to 150 respondents in jakarta. the respondents in this study were people who had never been to south korea and had the required characteristics. the characteristics of respondents are based on gender, age, and profession. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 148 the sem method used in this research analysis uses the partial least square (smart-pls) program, by measuring convergent validity, cronbach's alpha and composite reliability (cr), discriminant validity, evaluating the value of r2, measuring effect size f2, goodness of fit index (gof), as well as testing predictive relevance (q2). results and discussion description of respondents the description of respondents is presented in table 1. table 1. description of respondents respondents number of people percentage gender female male total 94 56 150 62.67 37.33 100.00 age 18 – 25 years 26 – 35 years 36 – 50 years total 38 92 20 150 25 33 61.33 13.33 100.00 profession private employees student civil servant entrepreneur others total 89 14 7 11 29 150 59.33 9.33 4.67 7.33 19.33 100.00 the study was conducted on 150 respondents also who had never been to south korea, based on gender category, the female respondents were 62.67%, and the male respondents were 37.33%. therefore, it shows that the majority of respondents in this study are women. based on age category, there were 25.33% of respondents were 18-25 years of age, 61.33% of respondents were 26-35 years of age, and 13.33% of respondents were 36-50 years of age. therefore, it shows that most of the respondents in this study were 26-35 years of age. based on profession, there were 9.33% in private employees, 9.33% of respondents were students, 4.67% of respondents were civil servants, 7.33 % of respondents were entrepreneurs, and 19.33% of respondents were others or not specified by profession. structural model analysis this study uses the sem analysis method with the smart pls program. table 2: variable item descriptions variables item mean country image (choi, 2016) dimension: development has a high level of industrialization has a highly developed economy have a high level of technological research own a leading multinational company dimension: international influence helping other countries develop other nation economies assisting in times of humanitarian crises in other countries x1.1 x1.2 x1.3 x1.4 x1.5 3,72 3,63 3,67 3,65 3,68 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 149 south korean culture (e.g., popular culture) significantly influence the culture of other countries x1.6 x1.7 3,55 3,42 destination image (choi, 2016) dimension: geographically-bounded core destination experience many attractions about contemporary art and culture offers interesting cultural events has many historical sights have a nice architecture has beautiful natural attractions have a beautiful view has a variety of recreation and entertainment options dimension: geographically-bounded marginal destination experience safe country to travel people are welcoming and friendly with foreign visitors people are easy to accept foreign visitors dimension: non-geographically-bounded service from the country of origin south korean hotel brands provide good service. south korean restaurant provides a great dining experience south korean airlines (e.g., korean air, asiana airlines) provide good service transportation terminals (e.g., airports, bus terminals, stations) provide good service x2.1 x2.2 x2.3 x2.4 x2.5 x2.6 x2.7 x2.8 x2.9 x2.10 x2.11 x2.12 x2.13 x2.14 3,31 3,10 3,67 3,36 3,33 3,41 3,45 3,38 3,39 3,20 3,30 3,33 3,33 3,42 destination familiarity (tan, 2015) dimension: educational familiarity the level of use of the following items to obtain information about south korea: tv programs, movies, educational institutions, novels dimension: informational familiarity the extent to which the following sources are used to obtain information about south korea: destination-specific brochures/pamphlets, official destination site, friends and relatives, newspapers and magazines, electronic word of mouth, travel guide book, and travel agent dimension: expected familiarity south korea is a cozy place the physical and social elements in south korea are comfortable dimension: proximate familiarity feel emotionally attached to south korea feel i belong in south korea y1.1 y1.2 y1.3 y1.4 y1.5 y1.6 3,49 3,39 3,22 3,55 3,42 3,31 visit intention (chaulagain, 2019) i intend to travel to south korea in the future. i predict that i will have to travel to south korea in the future i am willing to visit south korea in the future z1.1 z1.2 z1.3 3,10 3,67 3,36 table 3: result of variance extracted (ave), cronbach's alpha, composite reliability (cr) variable ave cronbach's alpha cr country image 0.853 0.973 1.016 destination image 0.824 0.985 1.031 destination familiarity 0.875 0.970 0.984 moderating effect 1 1,000 1,000 1,000 moderating effect 2 1,000 1,000 1,000 visit intention 0.704 0.792 0.834 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 150 table 4: result of standard deviation, t-statistics, p-value, and f square variable sample mean (m) standard deviation (stdev) t statistics (o/stdev) p values f square ci-> iv 0.263 0.196 2,236 0.026 0.094 di -> iv 0.858 0.205 5.053 0.000 0.461 df -> iv 0.393 0.051 7,781 0.000 0.614 moderating effect 1 -> iv 0.148 0.044 3,599 0.000 0.132 moderating effect 2 -> iv 0.156 0.052 3,375 0.001 0.129 note: ci=country image, di=destination image, df= destination familiarity, iv = intention to visit descriptive statistical analysis of research variables is used to determine the tendency of answers to the questionnaire or the extent to which respondents' responses are according to the category of answer choices using a likert scale from a scale of 1 (strongly disagree) to 5 (strongly agree) to the statements of each variable by looking at which indicators with the highest and lowest mean (table 2). the measurement of these constructs has been used in previous tourism studies (e.g., chaulagain., 2019 and tan., 2015). table 3 shows that the variable ave for all variables is greater than the loading factor value (rule of thumbs), which is 0.5. so that it also shows that all indicators are suitable for use in research. according to haryono (2016), the value of the construct has good reliability, or the questionnaire used as a tool in this study has been reliable or consistent if all values of latent variables have composite reliability and cronbach alpha values 0.7 and values of 0.8 are very satisfactory. these results indicate that the value of composite reliability and cronbach alpha is more than 0.7. it means that the construct has good reliability, or the questionnaire used as a tool in this study has been reliable or consistent. figure 2. structural equation model the results in figure 2 show that the convergent validity test in pls with reflective indicators is significant because the factor loading of all indicators on the research variables is more than 0.7. this is as according to chin 1998 that, loading factors (rule of thumbs) used for convergent validity are outer loading > 0.7, communality > 0.5, and average variance extracted (ave) > 0.5. therefore, all indicators are valid or feasible to be used in this study. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 151 the model fit was assessed using structural equation modeling (figure 2), and the result shows a good model fit. the gof values range from 0 to 1 with the interpretation of values: 0.1 (small gof), 0.25 (moderate gof), and 0.36 (large gof). (haryono, 2016). this test aims to validate the purpose of testing the goodness of fit index (gof) to validate the combined performance of the outer mode and inner model with a certain formula to get gof = 0.868(large value). this study also indicated that country image had a significant positive influence on intention to visit (t statistic=2,236, p value=0.026), destination image has a positive and significant influence on intention to visit (t statistic=5.053, p value=0.000), destination familiarity has a positive and significant influence on intention to visit (t statistic=7,781, p value=0.000). the same result for the moderating role also indicated that destination familiarity moderate country image and destination image on the intention to visit. as we can see from table 4, this result indicated that h1, h2, h3, h4a, and h4b were supported because t statistics > from t table and p-value < 0.05). this study aims to identify the relationship between country image, destination image, destination familiarity, and visit intention to south korea, where south korea is one of the favorite tourist destinations for indonesian tourists. especially in variable country image, destination image, and destination familiarity. this finding reveals that country image, destination image, and destination familiarity has a significant positive influence on intention to visit. for country image, it can be concluded that south korea can maintain the existing image, namely in terms of development and international influence. development is meant for a developing economy, having a leading multinational company that is well known by outsiders such as samsung and hyundai. the image of the entertainment industry has also become one of the industries that are known by almost all over the world. where the korean wave or also known as hallyu, is the global popularity of the cultural economy of south korea, which exports popular culture such as tv dramas, music, films, or other entertainment (roll, m, 2020). everything related to a country has the potential to affect the country's image positively or negatively. where the better or positive the country image, the more impact on visit intentions to that country. it is in line with the results of research conducted by (aydin, et al. 2020; chaulagain, et al. 2019) that country image, in general, influences visit intention and shows a positive effect relationship. however, this is not in line with research from zhang et al. (2015), where macro-destination country image (economy, politics, and technology) does not directly affect intention to visit the country (china) because china is a developing country that has a negative image such as democracy and pollution, so that china needs to make great efforts to build an attractive total image of the country. next is the destination image; it can be concluded that south korea can maintain the existing destination image, namely in terms of the diversity of tours offered and also the number of historical tourist attractions so that tourists get a deep impression of the destination image. as one of the developed countries in asia, south korea is the second-largest tourist destination after japan and malaysia. the thing that the world community remembers the most is that with k-pop and korean dramas as well as beautiful nature, it is hoped that it can provide an overview of special destinations and tourist experiences that create positive emotions for tourists so that they can later influence their decision to visit again (revisit). it is in line with the results of research conducted by (satyarini 2017; indriyani, ne and aranti, y 2020; cahyanti ; anjaningrum, 2017) in their research showing that destination image significantly influences on visit intention. the better a destination image, the more positive the information received by tourists through the media or relatives and friends and will cause a great desire to have an interest in visiting a destination. however, this is not in line with research from zhang et al. (2015), where the macro-destination country image (economy, politics, and technology) does not directly affect intention to visit. also, destination familiarity, if potential tourists are familiar with a place or a country, it will increase their intention to visit. destination familiarity can be explained as knowledge of a destination where this knowledge is obtained from information from various sources related to the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 152 destination. (girish, 2019) indonesian tourists are quite familiar with south korea. there is much information about south korea through the official website, advertisements, tv programs, or information from relatives so that indonesian tourists know more about the country; this is in line with the results of research conducted by chen, (2011) that familiarity significantly positively affects the intention of tourists to visit a country. building a good image for international tourists by continue developing destination familiarity is marked by promotions about destinations through korean dramas, music videos, virtual tours, and other information that makes tourists more aware of south korea. however, it is different from the research of girish (2019), where destination familiarity shows an insignificant relationship with visit intention to a country (india). maybe because some information mainly related to safety and security issues circulating on the internet might be the reason for this insignificant relationship, information related to preventive and proactive measures taken by the government; especially protecting foreign tourists, must reach out to potential tourists. this study also found that destination familiarity moderates destination image and country image on intention to visit. there is much information about south korea, causing on intention to visit for indonesian tourists. starting from information on leading companies that are widely known in indonesia, namely samsung, hyundai, and the entertainment industry. where the korean wave is very influential in indonesia. where twitter informs that the top 10 k-pop artists are being talked about a lot during 2020, and indonesia is included in the top 3 with many fans and talks about k-pop (febriastuti, s, 2020). also, there are many promotions or information about tourist destinations in south korea. starting from tourist information from tour and travel agents, vlogs from influencers, blogs, travel shows on television so that indonesian tourists indirectly know a lot about tourism in south korea. to increase the intention to visit south korea through the south korean government, it provides a tourism marketing strategy every year, one of which is by holding the korea tourism organization (kto), which will be able to promote south korea so that the south korean country is more familiar with good countries to visit so that it is sustainable. thus, improving the image of the country of south korea. it is in line with the research results conducted by (chaulagain, 2019) where destination familiarity has been used as a moderator of the influence of country image and destination image on intention to visit the country. conclusions based on the analysis, result, and discussion, it can be concluded that: country image, destination image, and destination familiarity have a significant positive influence on intention to visit. also, destination familiarity moderates destination image and country image on intention to visit. however, this study also has research limitations, where the sample used is only the jakarta area. for future research, researchers can expand the sample outside jakarta, so that the reach is wider and they can see perceptions from other areas. also, for future research can see the intention to visit more broadly, for researchers who are interested in conducting similar research are expected to observe and explore further about the problems that exist in south korea and other objects in general by adding other variables; besides that, it is also recommended to use other moderator variables besides destination familiarities such as promotion, location, pricing, and international marketing strategy. conclusions explain the study's findings that are relevant to the research question and research objectives without using statistical data. the conclusion section includes the implications of further research and research. the conclusion consists of 2 paragraphs. reference adharsyah, t. 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(2015). the influence of destination-country image on prospective tourists’ visit intention: testing three competing models, asia pacific journal of tourism research, 1-25. doi : 10.1080/10941665.2015.1075566 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 343 relationship among ethical value and fraud diamond in banking industry during pandemic volume: 3 number: 2 page: 343 350 1putri wulanditya, 2herwin ardianto, 3evi sistiyarini 1,2,3 faculty of economics and business, hayam wuruk perbanas university, indonesia corresponding author: putri wulanditya email: putri@perbanas.ac.id article history: received: 2022-04-11 revised: 2022-05-30 accepted: 2022-07-18 abstract: the occurrence of an economic crisis and the company's operating conditions that are different from usual during the pandemic can result in the emergence of loopholes in committing fraud. this study aims to investigate the relationship between ethical values and the fraud diamond, namely, pressure, opportunity, rationalization, and capability against bank employee fraud during the pandemic. thus, this research is expected to make a theoretical contribution to the development of fraud theory and a practical contribution to policymakers in preventing fraud in the banking industry. the methods research is a quantitative study with primary data sourced directly from online survey responses. the respondents of this research are followed by 133 bank employees in indonesia. based on the rank spearman correlation test, the factors that significantly influence bank employee fraud during the pandemic are ethical values, opportunity, rationalization, and capability. pressure has no significant effect on bank employee fraud. furthermore, rationalization has a significant relationship with all variables tested, especially on capabilities, ethical values, and employee fraud. these results suggest that the banking industry anticipates wrong rationalizations from employees regarding fraudulent acts. instilling ethical values is believed to be able to direct the right rationalization so that employees do not take advantage of their abilities to commit fraud in the workplace. keywords: ethical value, fraud diamond, banking. cite this as: wulanditya, p., ardianto, h., sistiyarini, e. (2022). “relationship among ethical value and fraud diamond in banking industry during pandemic.” international journal of environmental, sustainability, and social sciences, 3 (2), 343 350. introduction economic instability due to the pandemic has the effect of increasing the occurrence of fraud. the main reason fraud is proliferating is the increasing pressure companies and employees feel as they struggle to cope with the challenges of a sluggish economy. according to dorris (2020) the pressure of the economic crisis allows company employees to target the company itself. the occurrence of an economic crisis and the company's operating conditions that are different from usual during the pandemic can result in the emergence of loopholes in committing fraud. employees' personal financial pressures tend to increase. opportunities can also be exacerbated by downsizing employees, which increases the gap for fraud to occur, and rationalization from employees, which further triggers them to commit fraud. however, the development of employee motivation in committing fraud is not only limited to pressure, opportunity, and rationalization as stated in the fraud triangle theory by cressy (1953). wolfe & hermanson (2004) added one more factor, namely capability, so it is called the fraud diamond theory. with the element of capability, the possibility of fraud can become even stronger. abdullahi & mansor (2017) revealed that further research related to the fraud diamond theory is still needed. the two theories converge on three elements, namely: first, pressure to commit fraud; second, opportunities to take advantage of organizational weaknesses and third, rationalization which is a way to justify the course of action. furthermore, it is necessary to consider the element of capability which is the reinforcement of the three elements. however, the fraud diamond theory can still develop. sorunke & abayomi's research (2016) states that both mailto:putri@perbanas.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 344 theories ignore important factors such as the personal ethics of fraud perpetrators. sujeewa et al. (2018) support that the high ethical values of employees can reduce the possibility of fraud in the company. this study suggests further research to explore ethical factors in preventing fraud. krummeck (2008) further reveals the important role of ethics in preventing fraud, especially in the banking sector. the acfe global fraud survey (2020) revealed that the percentage of fraud cases in work most frequently occurred at the level of employees to managers. based on the type of industry, banking and financial services accounted for the most cases compared to other industries. shonhadji (2021) reveals that the development of information technology and the number of access to financial transactions using banking services continues to be accompanied by fraud that still occurs in the banking industry in indonesia. many cases of fraud that are revealed to the public are known as behavioral deviations from bank employees (dewi et al., 2021). therefore, this study is interested in further investigating the fraudulent behavior of bankers, especially during the pandemic. this research is motivated by the research gap between ethical values, factors in the diamond fraud theory, and fraud in the banking sector (kazemian et al., 2018; peprah, 2018; said et al., 2017; zuberi & mzenzi, 2019). kazemian et al. (2018) examines the examination of risk factors for fraudulent asset abuse in the banking industry in iran which shows the results that there is an influence of four factors from the diamond fraud theory on employee fraud. said et al.'s research (2017) integrates ethical values into the triangle fraud theory in malaysia's context of the banking industry. the study results prove that ethical values have a negative effect on employee fraud, and conversely two of the elements of the fraud triangle theory, namely opportunity and rationalization have a positive effect on employee fraud. zuberi & mzenzi (2019) conducted a study that explored the motivational factors, rationalizations, and opportunities for employee and management fraud in tanzania. peprah (2018) in her research found a positive linear relationship between the four elements of the diamond fraud theory. based on the correlation between the elements of capability-opportunity, capability-rationalization, and pressure-rationalization which provide large predictions of fraud, opportunity-rationalization provides moderate predictions, while capability-pressure and pressure-opportunity provide small predictions of fraud. this research was motivated by the research of said et al. (2017), which integrates ethical values into the fraud triangle theory in assessing employee fraud in the banking industry and peprah (2018), which predicts the relationship between the elements in the fraud diamond theory and what the level is in detecting fraud early on. this study investigates more deeply than that research. the addition of the ethical value variable and the use of the variables in the fraud diamond theory (pressure, opportunity, rationalization, and capability) are used to examine its effect on employee fraud in the banking industry. in addition to knowing the effect between variables, this study also wants to know the relationship between these variables in predicting bank employee fraud, especially during the pandemic. as far as the researcher's knowledge is concerned, this research only applies ethical values to the fraud diamond theory from the perspective of banking employees. thus, this research is expected to make a theoretical contribution to the development of fraud theory and a practical contribution to policymakers in preventing fraud in the banking industry. methods this research approach is a quantitative study with primary data sourced directly from online survey responses. the respondents of this research are bank employees. the technique of distributing the questionnaire used a non-probability sampling snowball technique. nurdiani (2014) revealed that the use of this method could be used to find samples that are difficult to access, considering that this research was carried out during the pandemic, so it was carried out through online media. this method can also be used to obtain information on specific or sensitive issues because this study discusses fraud. the variables of this study are the dependent variable: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 345 employee fraud, while the independent variables are: ethical values, pressure, opportunity, rationalization, and capability. question items for employee fraud, ethical values, pressure, opportunity, and rationalization variables refer to the research of said et al. (2017), while the capability variable was developed from the research of wolfe & hermanson (2004). the measurement of all variables uses a 4-point likert scale, with choices 1-strongly disagree, 2disagree, 3-agree, and 4-strongly agree for the ethical values, pressure, rationalization, and capability variables. the answer choices for employee fraud and opportunity variables are 1-never, 2-rarely, 3-often, and 4-occurring a lot. data analysis consisted of (1) description of research subjects: age, gender, education, years of service, position, and income, and (2) hypothesis testing using rank spearman correlation test. the test results in spearman's rho correlation coefficient can be grouped into 3, namely, a weak correlation of 0.10 – 0.29; a moderate correlation of 0.30 – 0.49; and a strong correlation of 0.50 -1.00. result and discussion as many as 133 bank employees have filled out the online survey entirely and all the data can be processed further. the demographic characteristics of the respondents presented in table 1 show that the majority of respondents are male, aged 25 to 34 years, have a bachelor's degree, 1 to 5 years experience, and a net salary of 5 to 10 years. the majority of bank employees who participated in this study worked in the marketing and collection division, front liner and back office. table 1. respondents description gender male female 52% 48% age less than 25 years 25 – 34 years 35 – 44 years 45 – 54 years 15% 54% 23% 8% education diploma bachelor master doctoral 15% 71,4% 12,8% 0,8% job experience less than 1 year 1 – 5 years 6 – 10 years 11 – 15 years more than 15 years 6% 34% 32% 20% 8% job position marketing & collection front liner back office support unit manager audit & compliance credit risk 26% 23% 23% 14% 8% 3% 3% take-home pay less than 5 millionrp 5 – 10 millionrp 10 – 15 millionrp more than 15 millionrp 26% 49% 14% 11% the summary of the rank spearman correlation test is presented in table 2. these results indicate that hypothesis 2 is rejected, while hypotheses 1, 3, 4, and 5 are accepted. hypothesis 1 which states that ethical values have an effect on employee fraud, can be proven by this study. however, the test results show that the coefficient value is significantly positive. in contrast to the results of testing hypothesis 2 which obtained the results that pressure had no significant effect. the following hypotheses, namely 3, 4, and 5 which state a significant effect of opportunity, rationalization, and capability on employee fraud, can be accepted. next is the relationship international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 346 between independent variables that can be seen based on the correlation coefficient value. spearman's rho coefficient shows a moderate relationship on capability-rationalization (0.488), ethical value-rationalization (0.356), ethical value-pressure (0.334) and, capability-opportunity (0.330), and rationalization-opportunity (0.311). pressure and rationalization have a relationship but in a weak category. table 2. result of rank spearman correlation test variable coefficient sig. hypothesis correlation ethical value-employee fraud pressure opportunity rationalization capability .229 .334 .164 .356 .124 .008 .000 .059 .000 .156 accepted moderate moderate pressure-employee fraud ethical value opportunity rationalization capability .136 .334 .062 .227 .149 .120 .000 .479 .009 .087 rejected moderate weak opportunity-employee fraud ethical value pressure rationalization capability .344 .164 .062 .311 .330 .000 .059 .479 .000 .000 accepted moderate moderate rationalization-employee fraud ethical value pressure opportunity capability .349 .356 .227 .311 .488 .000 .000 .009 .000 .000 accepted moderate weak moderate moderate capability-employee fraud ethical value pressure opportunity rationalization .252 .124 .149 .330 .488 .003 .156 .087 .000 .000 accepted moderate moderate influence of ethical values and diamond fraud on employee fraud. ethical values are proven to influence employee fraud during the pandemic significantly. several previous studies (fernandhytia & muslichah, 2020; pradipta & bernawati, 2019; sujeewa et al., 2018) state that ethical values have a significant influence on employee fraud. however, the results of this study indicate a positive relationship between ethical values and employee fraud. cressy et al. (2010) stated that ethics refers to agreed standards of what is desirable and undesirable, right and wrong behavior or the behavior of a person, group or entity. employees will avoid right or wrong choices depending entirely on personal beliefs (pradipta & bernawati, 2019). ethical values can differ from one person to another employee. the average respondents' answers to the ethical value questions showed a score of 2 (disagree) to 3 (agree). this indicates that the ethical values that are believed by each experience differ. this study proves that pressure does not significantly affect employee fraud during the pandemic. these results are in line with research (said et al., 2017), which shows no relationship between pressure and employee fraud. however, this result is different from dellaportas (2013) which states that pressure plays an important role in increasing the likelihood of fraud among bank employees. on average, respondents answered that the work pressure they felt was quite high (score 3-agree). they also agreed with questions regarding performance pressures (such as achieving key performance indicators-kpis) and financial pressures (such as meeting family needs). although they stated that there was high pressure in banking institutions, more than 70% of respondents never answered (score 1) or rarely (score 2) for all types of fraud. however, the remaining percentage stated that fraud is still frequent (score 3) or occurs a lot (score 4). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 347 the test results show that opportunity has a significant positive effect on employee fraud during the pandemic. the significant effect of opportunity on fraud follows previous research (dadzie-dennis et al., 2018; pradipta & bernawati, 2019; said et al., 2017) and supports the fraud diamond theory (wolfe & hermanson, 2004). however, this study found that respondents stated that there was not much cheating during the pandemic because the opportunity to cheat was also low. responses from respondents included the assessment that the supervisory function in the banking business is very strict, operational procedures have been neatly and systematically arranged through a computerized system, and the application of prudential banking principles in maintaining the organizational reputation and customer trust. this is in line with what was revealed by kassem & higson (2012) and minanari (2021) that the opportunities for employees to commit white-collar crimes can be narrowed through internal controls that are strengthened by management. this study can prove the significant effect of rationalization on employee fraud during the pandemic. rationalization is the justification of one or more acts of fraud. in other words, rationalization allows fraudsters to see their illegal actions as acceptable (ruankaew & of accounting, 2016). the results of this study indicate that the average respondent's perception of disagreeing (score 2) regarding the use of office facilities, borrowing company assets for personal use, and giving gifts from customers is not the right of employees so that it can prevent them from abusing them. thus, in line with most respondents who stated that employee fraud has never or rarely occurred in the banking industry during the pandemic. in addition, this is also following research (said et al., 2017) and (kazemian et al., 2019) which reveal that rationalization can affect employee fraud, including in the banking industry. capability is also proven to have a significant positive effect on employee fraud during the pandemic. this finding is consistent with previous research (avortri & agbanyo, 2021; dadziedennis et al., 2018; mohamed et al., 2021). these results also support the fraud diamond theory (wolfe & hermanson, 2004) which states that fraud will not occur without the right people with the right abilities. the more a person or group of employees has the ability, the more likely it is that fraud will occur in an organization and vice versa. the average answer of respondents in this study stated that they did not agree (score 2) regarding their ability to cheat, so there is little chance of fraud during the pandemic in banking institutions. kassem & higson (2012) explain that many fraud cases will not occur if the fraudster is not capable of committing the crime. it is said that personality traits and individual capabilities will have an impact on the possibility of fraud. relationship between variables in predicting employee fraud. the elements in the fraud diamond theory, namely pressure, opportunity, rationalization and capability are all interrelated, and the strength of each element influences the other (mansor et al., 2015). peprah (2018) reveals that the elements of fraud diamond theory can be used to predict fraud. this study describes how each element in the fraud diamond theory and ethical values are interrelated in predicting employee fraud in the banking industry. the correlation between the elements in figure 1 is adopted from the pentagon fraud theory. the figure shows that the straight line marked with an arrow is a moderate correlation, while the dotted line marked with an arrow is a weak correlation. ethical values seem to have a moderate relationship with pressure and rationalization. apart from ethical values, pressure also has a relationship with rationalization, but the relationship is weak. next, an opportunity has a moderate relationship with capability and rationalization. interestingly, rationalization is the only variable that has a correlation with the other four elements (ethical value, pressure, opportunity, and capability). this finding is in accordance with said et al. (2017) research, which shows that rationalization makes the most substantial and most significant contribution to explaining the occurrence of employee fraud in the banking industry. furthermore, schwartz (2016) mentions the importance of paying attention to rationalization. rationalization can be used prospectively (before the action) to prevent guilt and resistance or retrospectively (after the action) to allay doubts about a person's behavior. rationalization facilitates future mistakes and fosters awareness that the action was wrong. this study also found that the strongest relationship between capability and ethical value occurred in the rationalization international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 348 variable. this result follows the findings of peprah (2018) findings, which states that the relationship between capability and opportunity and rationalization is the most critical or major indicator of fraud. however, in this study, an opportunity was replaced by ethical value. these results indicate that the ability that is balanced by the belief in good ethical values and correct rationalization can prevent employees from committing fraud. conversely, if poor ethical values and wrong rationalization support the high ability, it can encourage employees to commit fraud. ethical value capability pressure rationalization opportunity figure 1. relationship between ethical values and elements of fraud diamond conclusion bank employees during the pandemic. based on the results of testing the data and the discussion that has been described previously, the following conclusions can be drawn: (1) ethical values, opportunity, rationalization, and capability have a significant influence on bank employee fraud during the pandemic, while the pressure variable has no significant effect on fraud. this study proves that there is a positive effect of opportunity, rationalization, and capability on employee fraud which is in line with previous studies. differences occur in the research results related to ethical value variables from previous studies, which have a negative direction, but this study shows a positive effect. (2) the relationship between ethical values variables and elements of the fraud diamond theory in predicting the possibility of fraud in the banking industry can be described by adopting the pentagon fraud theory. the results of this study indicate that all variables are interrelated, both the correlation is moderate or weak. rationalization variable which correlates with all variables. the strongest correlation in predicting bank employee fraud, especially during the pandemic, is rationalization, capability, and ethical value. this research is inseparable from limitations. the results of this study may be influenced by the characteristics of the respondents. the majority of bank employees who were respondents in this study with work experience in the institution where they currently work are 1 to 5 years, so they are not aware of many cases of fraud that may occur in their agency. in addition, during the pandemic, respondents felt that work in the banking industry did not experience any different from the normal situation. the company's operational activities and the internal control system must still be carried out, even though there are several obstacles, such as the marketing department which cannot meet face-to-face with customers, or other departments that have to complete tasks but cannot do so because the core banking system can only be done in the office. thus, these conditions have caused not many bank employees to commit fraud during the pandemic. therefore, based on the results of this study, it is expected that the banking industry will continue to pay attention to its system and policies to prevent fraud that its employees can carry out. it is necessary to continue to instill ethical values and proper rationalization so that employees do not take advantage of their abilities to commit fraud in the workplace. references abdullahi, r., & mansor, n. 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(2019). analysis of employee and management fraud in tanzania. journal of financial crime, 26(2), 412-431. https://doi.org/10.1108/jfc-01-2018-0012 http://www.ijbmer.com/ https://doi.org/10.14254/2071-8330.2017/10-2/13 https://doi.org/10.1007/s10551-015-2886-8 https://doi.org/10.21512/bbr.v12i2.6593 https://doi.org/10.6007/ijarbss/v6-i2/2020 http://ijbel.com/wp-content/uploads/2018/08/ijbel5_216.pdf http://ijbel.com/wp-content/uploads/2018/08/ijbel5_216.pdf https://doi.org/10.1108/jfc-01-2018-0012 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 19 audit quality reduction behavior: locus of control, job stress, time pressure volume 1 number 2 july 2020 page 19-27 1i gusti ayu ratih permata dewi, 2putu yudha asteria putri 1,2faculty of economics and business, universitas warmadewa corresponding author: 1i gusti ayu ratih permata dewi, faculty of economics and business, universitas warmadewa e-mail: ratihpermatadewiiga@yahoo.com article history: received: 2020-06-25 revised: 2020-07-15 accepted: 2020-07-24 abstract: this study aims to examine the effect of locus of control and job stress on audit time budget pressure and its implications on the behavior of kap audit quality reduction in bali . data used by using a questionnaire. the sample in this study amounted to 35 people. the data analysis technique used is path analysis. the test results show that locus of control and job stress have a positive effect on audit time budget pressure. audit time budget pressure has a positive effect on quality reduction behavior an audit. furthermore, audit time budget pressure mediates the effect of locus of control and job stress on audit quality reduction behavior. coefficient of indirect effect of job stress on the behavior of the reduction of the quality of the audit through the budget pressure audits provide a greater effect than a direct effect of path coefficient value of job stress on the behavior of the reduction of the quality of the audit. keywords: locus of control, job stress, audit time budget pressure, audit quality reduction behavior cite this as: dewi, g.a.r., putri, y.a.p (2020). audit quality reduction behavior: locus of control, job stress, time pressure. journal of environmental, sustainability, and social science, 1(2), 19-27. https://doi.org/10.38142/ijesss.v1i2.1. introduction in general, the purpose of an audit of financial statements by independent auditors is to express an opinion about the reasonableness of the company's audited financial statements. the auditor's opinion regarding the reasonableness of the audited financial statements is based on an evaluation of sufficient and appropriate audit evidence obtained through the implementation of a series of audit procedures (lukman & harun, 2018). this is in accordance with audit standards (sa 500 on audit evidence) which states "audit procedures for obtaining audit evidence can include inspections, observations, confirmations, recalculations, reformations and analytical procedures, and often combine several procedures as additional procedures for requesting information from management ". in order to obtain competent and sufficient audit evidence, before conducting an audit of a public accounting firm (kap), first prepare an audit program and audit time budget (saputra, juniariani, jayawarsa, & darma, 2019). the audit program is a collection of audit procedures that must be carried out during the audit process, while the audit time budget is an estimate or estimated time allocated for carrying out each audit procedure. the preparation of the audit program and audit time budget is a form of kap compliance with audit standards (sa 300 on planning an audit of financial statements), which requires the auditor to plan an audit so that the audit can be carried out effectively (dewi, surya, & saputra, 2019). the trust of users of audited financial statements in the public accounting profession is very dependent on the quality of audits produced by the kap. audit quality is the probability that the auditor can find and report errors and irregularities that occur in the audited financial statements. the auditor's probability of finding errors and irregularities in the audited financial statements is influenced by the auditor's technical ability (education, experience, professionalism), independence, and the auditor's behavior in conducting the audit program (ghazali, rahim, ali, & abidin, 2014; sawani, abdillah, rahmat, noyem, & sirat, 2016). auditor behavior in conducting audit programs is an important factor that influences audit quality produced by kap. the implementation of audit procedures carefully and thoroughly as stated in the audit program, helps kap to be able to produce quality audit services. however, the results of previous studies indicate that there is a threat to the decline in audit quality as a result of dysfunctional audit actions that auditors sometimes carry out in completing audit tasks (yang, jin, & tan, 2019). the auditor's dysfunctional behavior is any action taken by the auditor in the implementation of the audit program that can reduce audit quality directly or indirectly. actions taken by auditors in implementing audit programs that can reduce audit quality directly are referred to as audit quality reduction behavior, while international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 20 those that can reduce audit quality indirectly are called underreporting of time behavior (izzalqurny, subroto, & ghofar, 2019; purnamasari & amaliah, 2015). audit quality reduction behavior is an action taken by the auditor during the implementation of audit procedures that reduces the effectiveness of audit evidence collected. audit quality reduction behavior can be done with various actions for example; premature termination of audit procedures, shallow review of client documents, not investigating the appropriateness of the accounting treatment applied by the client, acceptance of inadequate client explanations, reducing audit work than it should have done, and not expanding the scope of auditing when detected doubtful transactions or posts (jaya, 2019; sudarno, 2015). audit quality reduction behavior is a serious threat to audit quality because audit evidence collected during the implementation of audit procedures is incompetent and sufficient as an adequate basis for auditors to express opinions about the reasonableness of audited financial statements. unethical behavior by individuals in organizations can be caused by personal characteristics, situational and interactions between these factors. this opinion is an empirical study of ethical decision making which explains that one of the important determinants in ethical decision making are factors that are uniquely related to individual decision makers. because dysfunctional audit behavior can be categorized as unethical behavior (spenkuch, 2017), the tendency of the auditor to perform such actions can be influenced by the individual auditor's characteristics. the auditor's personal characteristics (internal factors) used in this study are the locus of control. locus of control describes a person's level of belief about the extent to which they can control the factors that influence the success or failure they experience. someone who believes the success or failure that they experience is in their control is said to have an internal locus of control, while those outside their control are called having an external locus of control (atmadja & saputra, 2018; rogowska, zmaczyńskawitek, mazurkiewicz, & kardasz, 2020; saputra, 2012). previous studies, tanjung (2013) showed that locus of control had a significant positive effect on the auditor's dysfunctional behavior. different research results, namely andani & mertha (2014) found that locus of control had a significant negative effect on premature termination of audit procedures. other studies, tanjung (2013) showed there was no influence between the external locus of control and the auditor's dysfunctional behavior. in addition to locus of control, another personal characteristic used in this study is job stress. because the demands to improve the quality of these services cause pressure that can cause job stress on an auditor. stress experienced can encourage auditors to perform dysfunctional audit behavior (sawani et al., 2016). situational factors in this study are budget constraints on audit time. time budget constraints are a major factor that drives auditors to take dysfunctional audit action. time budget constraint is a condition where the auditor faces time limitations in the implementation of the audit program (ghazali et al., 2014). the time limitation arises from the time limit set by the kap in completing an audit procedure. intensive competition in the audit market requires kap to make efficiency through controlling audit costs. to improve efficiency one of the ways that kap is often adopted is to set a strict audit time budget. a tight audit time budget can cause the auditor to feel pressure in conducting audit procedures due to an imbalance between the time available and the time needed to complete the audit task (mohd-sanusi, khalid, & mahir, 2015), and subsequently these conditions can encourage the auditor to take dysfunctional audit actions. this happens because in general auditors believe that completing audit procedures within the budgetary limit is an important factor for obtaining profits from an audit engagement and the continuity of their careers in kap. effect of locus of control on audit time budget pressure the effect of locus of control on audit time budget pressure is based on the job stress theory model, which states that individual perceived stress is an interaction between situational factors (causes of stress) and individual characteristics such as locus of control. auditors who have external locus of control tend to perceive a tight audit time budget as pressure compared to auditors who have internal locus of control (atmadja & saputra, 2018; musich et al., 2019). previous research, silaban (2009) show that external locus of control has a significant positive effect on perceived time budget pressure. the results of this study indicate that auditors who have external locus of control are more likely to perceive audit time budgets as pressure. effect of job stress on audit time budget pressure. the effect of job stress on audit time budget pressure is based on the theory of job stress models. factors that causes stress are individual work conditions, role pressure, opportunities for involvement in tasks, individual responsibilities, and organizational factors. basically, the source of stress is the result of interactions and transactions between individuals and their environment. in this discussion the individual environment can be classified into two factors as sources of stress, namely work factors and factors outside of work itself (singh & singh, 2018; yan & xie, 2016). in the background of the study it has been explained that the limitations or time budget constraints can cause the auditor to feel a pressure in carrying out certain audit tasks, and these conditions can further influence audit behavior in the audit program implementation (özbağ, çekmecelioğlu, & ceyhun, 2014). this is consistent with the work-related stress literature (job stress) which explains that the causes of stress faced by individuals in the work environment can cause individuals to feel pressure (stress) in doing work, and subsequently can affect individual attitudes, intentions and behavior. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 21 auditors can deal with various causes of stress, both from inside and outside the kap. causes of stress originating from within the kap, for example: workload, role conflict, time budget constraints and the physical condition of the office environment. while the causes of stress that come from outside the kap, for example: family circumstances and demands from clients, competition in the audit market, and litigation demands (özbağ et al., 2014). saputra (2018) with the theory of transactional processes states the stress a person feels due to the interaction between external factors (causes of stress) and internal factors (personal characteristics). the relationship between individuals and their environment is dynamic, depending on certain conditions and personal context. specifically stated that stress that affects individual attitudes, intentions and behavior is influenced by personal characteristics (röttger et al., 2017). in other words, the level of stress felt and the actions chosen by the auditor to deal with the cause of stress are influenced by the personal characteristics of the auditor (petrascu & tieanu, 2014).this study uses a theoretical model of job stress, which is to explain the cause of the stress that comes from within the firm as well as influenced by the personal characteristics of an auditor, lead auditor experience stress which in turn will affect the behavior of the audit. the cause of stress that originates from the kap in this study, is the audit time budget pressure faced by the auditor in the implementation of the audit program. effect of locus of control on audit quality reduction behavior. the influence of locus of control on audit quality reduction behavior is based on attribution theory, which states that a person's behavior is determined by a combination of internal and external forces. locus of control is an internal force that influences a person's behavior. individuals who have an external locus of control are individuals who believe that they cannot control events and results. external locus of control is the feeling experienced by individuals that their behavior is determined by factors outside their control (adiputra, atmadja, & saputra, 2014; atmadja & saputra, 2018; saputra, 2012). previous research, saputra (2012) showed that external locus of control had a significant positive effect on dysfunctional audit behavior. effect of job stress on audit quality reduction behavior. stress is a condition that stresses oneself and one's soul beyond the limits of his ability, so that if he continues to be left without a solution then this will have an impact on his health (yan & xie, 2016). stress does not arise just like that, but the causes of stress arise are generally followed by factors that affect a person's mental state, and events that occur outside of his ability so that the condition has stressed his soul. in a rustiarini (2013) study entitled personality traits and locus of control as a moderating relationship to job stress and audit dysfunctional behavior with the research results, job stress variables had a positive effect on audit dysfunctional behavior significantly. the results of testing the interaction of job stress variables and agreeableness have a positive and significant direction. effect of audit time budget pressure on audit quality reduction behavior. the effect of audit time budget pressure on audit quality reduction behavior is based on the job stress theory model. a tight audit time budget can cause the auditor to feel pressure (stress) in doing work, and can further influence the attitudes, intentions and behavior of the audit in the implementation of the audit program. previous research, saputra (2012) show that audit time budget pressure has a positive effect on audit dysfunctional behavior. effect of locus of control and job stress on audit quality reduction behavior through audit time budget pressure. sudirjo (2013) in their research found that there was an indirect effect of external locus of control on the behavior of reducing audit quality through perceived time budget pressure. these indirect effects can strengthen the relationship between the characteristics of individual auditors with dysfunctional audit behavior. while the indirect effect of job stress on audit quality reduction behavior through audit time budget pressure is based on the theory of job stress models. method this research was conducted at kap registered in bali. primary data in this study, namely respondents' answers to the questions in the research questionnaire. the population in this study is the auditor kap in bali minimal chairman time audit in the audit assignment. the determination of the sample in this study is a saturated sample technique. the saturation sample technique is a sampling technique when all members of the population are used as samples. so the sample in this study are all kap auditors in bali who are at least the team leaders in audit assignments. the number of samples in this study were 35 people. audit quality reduction behavior is an action taken by the auditor during the implementation of audit procedures that reduces the effectiveness of audit evidence collected. this variable measures how often respondents take a group of actions that can reduce the effectiveness of audit evidence collected during the audit program. locus of control is one of the personality variables (personality), which is defined as an individual's belief in the ability to control one's destiny. this variable measures an individual's beliefs about the factors that influence his success or failure. higher scores on the measurement scale indicate external locus of control and lower scores indicate internal locus of control. in questions with reverse scores, high scores on the measurement scale indicate internal locus of control, while low scores indicate external locus of control. job stress is defined as the response faced by someone when faced with demands or work that exceeds his ability, and this condition creates a pressure in completing his work. audit time budget pressure is the stress felt by the auditor in carrying out audit procedures caused by the tight audit time budget. this international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 22 variable measures how often respondents feel pressure in implementing a particular audit procedure caused by the audit time budget. the research hypothesis testing was carried out using the path analysis model and data processing using the spss 20. the path analysis model was used to analyze patterns of relationships between variables in order to determine the direct or indirect influence of a set of independent variables on the dependent variable. results and discussion descriptive statistics provide information about the characteristics of research variables such as: number of observations, minimum values, maximum values, average values and standard deviations. table 1. descriptive statistics research instrument test results testing the validity of the research questionnaire by calculating the correlation between the scores of each item with the total score of the questionnaire. based on the validity test it can be explained that all of the questionnaire questions have a correlation coefficient value greater than 0.3. so, it can be concluded that the research instrument used is valid. the reliability test of the research questionnaire used the cronbach's alpha value to measure the degree of reliability of each variable. based on the reliability test, it can be explained that all instruments have a cronbach's alpha value greater than 0.6. so, it can be concluded that the research instrument used is reliable. hypothesis testing with path analysis based on the results of data processing with spss the relationship of locus of control, job stress, audit time budget pressure, and audit quality reduction behavior can be analyzed as follows. evaluation of the fulfillment of the path analysis assumptions shows all assumptions are met. the relationship between variables is linear and additive. the model created is only a causal flow system in one direction, so that path analysis is feasible. the size of endogenous and exogenous variables analyzed is interval scale. measurement instruments are valid and reliable. the analyzed model is correctly identified according to relevant theories and concepts. the path coefficient based on the results of processed regression data is as follows. table 2. summary path coefficient regression nonstandard regression coefficient standard regression coefficient standard error t count p value information x1 -> x3 (b1) 0, 133 0, 357 0, 056 2,403 0, 022 significant x2 -> x3 (b2) 0, 460 0, 379 0, 181 2,544 0, 016 significant x1 -> y (b3) 0, 188 0, 307 0, 055 3,431 0, 002 significant x2 -> y (b4) 0, 404 0, 202 0, 180 2,238 0, 033 significant x3 -> y (b5) 0, 978 0, 595 0, 161 6,082 0, 000 significant based on table 2 of the summary of the path coefficients can be in the picture right below. table 3. coefficients of direct, indirect, and total inter-variable variable x1 x2 x3 direct influence indirect influence total influence direct influence indirect influence total influence direct influence indirect influence total influence x3 0.357 0.357 0.379 0.379 y 0307 0.212 0.519 0.202 0.225 0.427 0.595 0.595 n minimum maximum mean std. deviation loc 35 16.00 59.14 45,1543 14,35353 sk 35 7.19 21.49 15,3800 4.40752 taw 35 6.00 25.30 17,5257 5,36055 ka 35 10,92 38.53 28,8649 8.81581 valid n (listwise) 35 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 23 effect of locus of control on audit time budget pressure based on table 2 shows that the regression coefficient of the locus of control at the audit time budget pressure is 0.357 with a significance level of 0.022 <0.050. that is, external locus of control has a positive and significant effect on audit time budget pressure. the results of this study accept hypothesis 1. hypothesis 1 predicts a positive relationship between external locus of control and audit time budget pressure. hypothesis testing results indicate hypothesis 1 is accepted. the results of this study indicate that auditors who have an external locus of control tend to perceive time budgets as pressure in implementing the audit program compared to auditors who have an internal locus of control. in other words, the more external the auditor's locus of control, the more likely it is to perceive the audit time budget as pressure. in the psychological literature it is explained that individuals who have an external locus of control believe that they have limited ability to exercise control over circumstances (lefcourt, 1992). they tend to have feelings of anxiety, easy stress, and depression (wijono, 2012). with this, the auditor who has locus of control external tend to look at budget time as the pressure in the implementation of the audit program. such conditions occur due to demands to the auditor to complete the audit task in a little time. while they have limited ability to budget the time allocated for conducting audits. the acceptance of hypothesis 1 in this elucidation provides support for the results of research conducted by silaban (2009) and sudirjo (2013), that external locus of control has an influence on perceived time budget pressure. this result also supports the theory of work stress model, that auditors who have external locus of control tend to experience work stress at a higher level compared to auditors who have internal locus of control. audit time budget pressure is the stress felt by the auditors in implementing the audio program as a result of their assessment or perception of the audit time budget. the work theory model of work states that the stress experienced by a person in the work environment is influenced by individual characteristics. thus, the auditor's locus of control, which is a personal characteristic of the auditor, influences budget audit time pressure (stress) in the audit program implementation. effect of job stress on audit time budget pressure based on table 2 shows that the regression coefficient of stress work at audit time budget pressure is equal to 0379 with t araf significance 0.016 <0.050. that is, work stress has a positive and significant effect on budget time pressures t. the results of this study accept hypothesis 2. hypothesis 2, predicts a positive relationship between work stress and audit time budgetary pressure. the test results hypothesis shows second hypothesis is accepted. the effect of work stress on audit time budget pressure is based on the theory of work stress models. factors that causes stress are individual work conditions, role pressure, opportunities for involvement in tasks, individual responsibilities, and organizational factors. basically, the source of stress is the result of interactions and transactions between individuals and their environment. in this discussion the individual environment can be classified into two factors as sources of stress, namely work factors and factors outside of work itself. in the background of the study it has been explained that the limitations or time budget constraints can cause the auditor to feel a pressure in carrying out certain audit tasks, and these conditions can further influence audit behavior in the audit program implementation. this is consistent with the work-related stress literature (work stress) which explains that the causes of stress faced by individuals in the work environment can cause individuals to feel pressure (stress) in doing work, and subsequently can affect individual attitudes, intentions and behavior. auditors can deal with various causes of stress, both from inside and outside the kap. causes of stress originating from within the kap, for example: workload, role conflict, time budget constraints and the physical condition of the office environment. while the causes of stress that come from outside the kap, for example: family circumstances and demands from clients, competition in the audit market, and litigation demands. lazarus (1995) with the theory of transactional processes states the stress a person feels due to the interaction between external factors (causes of stress) and internal factors (personal characteristics). the relationship between individuals and their environment is dynamic, depending on certain conditions and personal context. specifically stated that stress that affects individual attitudes, intentions and behavior is influenced by personal characteristics. in other words, the level of stress felt and the actions chosen by the auditor to deal with the cause of stress are influenced by the personal characteristics of the auditor. this study uses a theoretical model of job stress, which is to explain the cause of the stress that comes from within the firm as well as influenced by the personal characteristics of an auditor, lead auditor experience stress which in turn will affect the behavior of the audit. the cause of stress that originates from the kap in this study, is the audit time budget pressure faced by the auditor in the implementation of the audit program. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 24 effect of locus of control on audit quality reduction behavior based on table 2 shows that the regression coefficient of locus of control on audit quality reduction behavior is 0.307 with a significance level of 0.002 <0.050. that is, external locus of control has a positive and significant effect on audit quality reduction behavior. the results of this study accept hypothesis 3. hypothesis 3 predicts a positive relationship between locus of control external audit quality reduction behavior. hypothesis testing results indicate hypothesis 3 is accepted. the findings of this study indicate that the more external the locus of control of the individual auditor, the more likely it is to take action to reduce audit quality in the audit program implementation. individuals who have the locus of control external believe in success and failure beyond the control or the ability of their condition or situation that they face. they tend to have emotionally focused strategies for overcoming an obstacle. auditor who has locus of control external face of budget audit time, which they believe are not able to exercise control over the budget time, they tend to choose strategy of focusing emotions be relized through action to reduce the quality of the audit to address these constraints. in addition to focusing on emotions, individuals who have an external locus of control are less likely to consider the consequences or consequences of an action they take. when facing obstacles, they tend to do dysfunctional behavior. they become less responsible for the work done. the acceptance of hypothesis 3 in this study provides support for the results of research conducted by (kurnia 2009; silaban (2009; hartati 2012; gustati 2012; hidayat 2012; sudirjo 2013), that auditors who have external locus of control are more receptive to dysfunctional behavior. this study also supports the attribution theory developed by fritz heider that a person's behavior is determined by the combination of internal forces in this case the personal characteristics possessed by the auditor, the locus of control and the external power in this case is the pressure of the audit time budget. the acceptance of the hypothesis 3 is describes the situation around the person's behavior in a social perception that dispositional attributions dal am this is characteristic of personal owned by auditors that locus of control, and situational attributions in this regard is the audit time budget pressure. the results of this study indicate that the auditor's individual locus of control has an influence on the auditor's confidence in exercising control over the time budget constraints faced in the audit program's implementation. this indicates that auditors who have external locus of control tend to choose emotionally focused strategies to overcome time budget constraints, namely by reducing audit quality. they tend not to choose strategies to focus on problems in dealing with an obstacle, namely in a functional way. thus, the auditor's locus of control, which is a personal characteristic of the auditor, has an effect on the behavior of reducing audit quality in the conduct of the audit program. effect of job stress on audit quality reduction behavior based on table 2 shows that the regression coefficient of work stress on the behavior of au dit quality reduction is 0.202 with a significance level of 0.033 <0.050. that is, work stress has a positive and significant effect on the behavior of audit bag quality reduction. the results of this study accept hypothesis 4. hypothesis 4 predicts a positive relationship between work stress and audit quality reduction behavior. stress is a condition that stresses oneself and one's soul beyond the limits of his ability, so that if he continues to be left without a solution then this will have an impact on his health. stress does not arise just like that, but the causes of stress arise are generally followed by factors that affect a person's mental state, and events that occur outside of his ability so that the condition has stressed his soul. in research rustiarini (2013) with the title personality and locus of control as a moderating relationship between work stress and dysfunctional audit behavior with the results of research that work stress variables have a positive effect on audit dysfunctional behavior significantly. effect of audit time budget pressure on audit quality reduction behavior based on table 2 shows that the regression coefficient of audit time budget pressure on the audit quality reduction behavior is 0.595 with a significance level of 0.000 <0, 050. this means that audit time budget pressure has a positive and significant effect on audit quality reduction behavior. the results of this study accept hypothesis 5. hypothesis 5 predicts a positive relationship between audit time budget pressure and audit quality reduction behavior. results test of hypothesis suggests the hypothesis 5 accepted. the results of the study indicate that the more the perceived audit budget time pressure on the implementation of the audit program, the increasing the tendency of auditors to reduce audit quality in completing audit tasks. in general the auditor feels a plan to complete the audit task within the specified time budget. when auditors perceive the implementation of audit tasks as difficult or impossible to complete within the specified time budget limit, then to meet their time budget they take a shortcut by taking action to reduce audit quality in the audit program implementation. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 25 the acceptance of hypothesis 5 in this research provides support for the results of research conducted by nadirsyah and zuhra (2009); kurnia (2009); silaban (2009); manullang (2010); sudirjo (2013); and tanjung (2013), that there is a direct relationship between perceived audit time budget pressure and dysfunctional behavior. the narrower the audit audit budget, the more likely the auditor will reduce audit quality in the audit program implementation. the results of this study also provide empirical support for the work stress theory model which states that the individual experienced in the work environment affects attitudes, intentions and individual behavior. time budget constraints are the main factor that causes the stress felt by the auditor, so that the auditor carries out more audit quality reduction behavior to overcome it. audit time budget pressure as a mediating variable the effect of locus of control and work stress on audit quality reduction behavior coefficient of indirect influence of locus of control on audit quality reduction behavior through time budget pressure audits for 0.212 small compared to the direct influence of locus of control on audit quality reduction behavior for 0.307. this means that the direct effect has a greater effect than the indirect effect. meanwhile, the coefficient value of the indirect effect of work stress on audit quality reduction behavior through time budget pressure of 0.225 is greater than the direct effect of work stress on audit quality reduction behavior of 0.202. this means that the effect does not directly effect a more substantial than its immediate effect. audit time budget pressure is a variable that mediates the effect of work stress on audit quality reduction behavior. the results of this study accept hypothesis 7. the acceptance of hypothesis 7 supports the theory of work stress models that the causes of stress faced by individuals in the work environment can cause individuals to feel pressure (stress) in doing work, and can further influence individual attitudes, intentions and behavior. when the auditor for has locus of control external toward audit time budget pressure, would be more prone to feel stress, and next yes affect the behavior of the auditor to reduce audit quality d natural implementation of the audit program. the results of this study also provide support for the theory of transactional processes by lazarus (1995) which suggests that the stress a person feels is due to the interaction between external factors (stressors) and internal factors (personal characteristics). the interaction between locus of control as an internal factor and the estimated time pressure of the audit as a situational factor, can cause stress that will be felt by the auditor which will then affect his behavior. conclusions based on the results of the analysis and analysis through proving the hypotheses of the problem studied have been explained in the previous chapter, the conclusions that can be taken are as follows. external locus of control and job stress have a positive effect on perceived audit time budget pressure. external locus of control and job stress, as well as audit time budget pressure have a positive effect on the behavior of reducing audit quality. audit time budget pressure is a variable that mediates the influence of locus of control and job stress on audit quality reduction behavior. the results of this study can provide a contribution for kap leaders in evaluating policies to create a conducive work environment for auditors to carry out their duties. a conducive work environment in carrying out the task can avoid the possibility of audit quality reduction behavior by the auditor, and in the end can improve the quality of the audit produced by the kap. this research is still interesting to study to find out the influence of the interaction of individual auditor characteristics with situational factors on audit quality reduction behavior. references adiputra, i. m. p., atmadja, a. t., & saputra, k. a. k. 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(2019). foreign residency rights and companies’ auditor choice. china journal of accounting research, 12(1), 93–112. https://doi.org/10.1016/j.cjar.2019.01.002 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 397 trends of elements fe and mn in coal mining waste at tenggarong district kutai kartanegara east kalimantan volume: 3 number: 2 page: 397 403 1sujiman sujiman, 2sundek hariyadi 1,2engineering faculty kutai kartanegara university, tenggarong east kalimantan, indonesia corresponding author: sujiman sujiman e-mail: kasnadisujiman@gmail.com article history: received: 2022-03-29 revised: 2022-05-26 accepted: 2022-07-19 this study aims to determine the condition of fe and mn waste and determine the tendency of fe and mn elements in several coal mine depositional ponds in kutai kartanegara regency, east kalimantan. the results showed that in one mine the concentration of fe at the inlet settling pond location was between 0.0268 – 6.454 mg/lt and mn (0.022-1.38) mg/lt, and at the out let location it was between 0.1492.69 mg/lt and mn between (0.01-1.33) mg/lt. at the inlet settling pond mine location 2 is between (1.26 – 62.3) mg/lt, mn (0.022-0.96) mg/lt, and at the out let location is between (0.067-2.27) mg/ltd, and mn between (0.010-1.17) mg/lt. at mine three locations, between (0.15 – 3.21) mg/lt, mn (0.022-1.52)1mg/lt, and at the out let location, between (0.079-1.521) mg/lt and mn was at between (0.010.72). ) mg/lt. meanwhile at mine site 4, between (1.67 – 27.00) mg/lt and mn (0.001-0.658) mg/lt, and at the outlet location, between (0.11-1.387) mg/lt, mn between ( 0.011.13) mg/lt the trend of fe waste in mine 1, january to march 2020 shows an increase, where in march it was very high up to 6,454 mg/lt. then it fell again to 0.899 mg/lt in may, then rose slightly again until september. the trend of fe concentration in mining for nine months is still below the quality standard set by the government. meanwhile in mine 4 the concentration of fe tends to be high in february 2020. meanwhile, for other months the concentration is quite good. keywords: condition of fe and mn, the tendency of fe and mn, settling pounds of coal cite this as: sujiman, s., hariyadi, s. (2022) “trends of elements fe and mn in coal mining waste at tenggarong district kutai kartanegara east kalimantan.” international journal of environmental, sustainability, and social sciences, 3 (2), 397 403. introduction the trend of the impact of mining in different countries is different. for example, mining in southern brazil shows that mining waste products have a very low ph between 3.2 to 4.6, but after being managed, the ph becomes 7.2 to 7.5 (campaner. v.p. et al. 2013). it is different from mines in pennsylvania that the ph resulting from various mining processes is between 2.5 to 4, which has an impact of 8 km on the watershed (cravotta. a.c. et al. 2015) research conducted by levens. r.l., marcy. a.d., and boldt 2016. in general, the impact of mining in the united states by backfilling can reduce the occurrence of acid mine drainage because areas with high acid mine drainage can be covered with this material. in addition, it also has a negative impact, such as having uneven grains. meanwhile, the behavior of fe and al elements in acid mine drainage, if the acid water has a ph below 4.5, then the fe elements present in the minerals melanterite (fe2 so4 • 7h2o), rozenite fe2so4 • 4h2o, szomolnokite fe2so4 • h2o, copiapite fe2fe4(so4 )6(oh)2 20h2o, coquimbite fe2(so4)3 • 9h2o, rhomboclase (h3o)fe3(so4)2 • 3h2o, halotrichite fe2al2(so4)4 • 22h2o, and if the ph is 4.5 to 5 then formed is the element al in the minerals gibbsite al(oh)3, alunite kal3(so4)2(oh)6, jurbanite al(so4)(o.h.) 5h2o, basaluminite al4(so4)(o.h.) • 5h2o, hydrobasaluminite al4(so4)( oh)10 •(espana js, 2007). the content of fe, mn and al in postal areas in malaysia that fe content is between (0.15-0.77) mg/lt, mn elements are between (0.04-0.08) mg/lt, and al elements are between (0.04-0.08) mg/lt ( othman. r., ali qam, ramya. r., 2016). meanwhile, the results of research from pan.l., 2021 mailto:kasnadisujiman@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 398 regarding the impact of coal mining in southern china according to f. m. et al. l 2012 that the results of brazilian coal mining indicate that the ph is increasingly acidic, with the presence of metallic minerals fe, mn, cu, zn and others that make poison for life. the waste results around the research site at pt kaltim prima coal east kutai, the concentration of fe metal in three samples at three settling pond locations, the first containing 6.810 mg/lt, the second 11.00 mg/ltd and the third 10.60 mg/lt. this concentration shows that it is already above the environmental quality standard. so there is a need for serious management (nugeraga. sumiyati. s., and samudro. g., 2010) according to the kutai kartanegara regency government, the protocol and communications section of the leadership of jl. wolter monginsidi no.1 tenggarong 75511 kutai kartanegara east kalimantan, published in the daily news on 27 february 2022 that the coal mining area is the largest in east kalimantan, with an area of 1.2 million hectares or 400 mining business permits which will have severe environmental impacts. methods this research was conducted in kutai kartanegara regency, east kalimantan, with the following types and sources of data: the sample taken is the wastewater from coal mining activities originating from several mines in kutai kartanegara regency. the fe and total mn waste concentration in mine wastewater by giving lime and alum coagulant. result and discussion the laboratory analysis results taken from pollutants at the inlet and outlet of the waste collection pond from 4 locations of coal mining activities, which were taken every month from january to september 2020, are shown in tables 1 to 4. table 1. list of waste analysis results from mine inlet and outlet 1 no. location quality standards quality in let quality out let month of measured year 2020 fe (mg/lt) mn (mg/lt) fe (mg/lt) mn (mg/lt) fe (mg/lt) mn (mg/lt) 1 mine 1 bl-ts-ii 7,00 4,00 0,268 0,129 0,571 0,023 january 2 7,00 4,00 2,440 0,064 0,871 0,010 february 3 7,00 4,00 6,454 0,022 0,149 0,099 march 4 7,00 4,00 2,372 0,026 0,305 0,071 april 5 7,00 4,00 0,899 0,059 0,531 0,055 may 6 7,00 4,00 2,540 1,380 2,690 1,330 june 7 7,00 4,00 1,049 0,051 1,423 0,027 july 8 7,00 4,00 1,640 0,010 0,080 0,010 august 9 7,00 4,00 2,339 0,054 0,552 0,057 september mining waste 1 shows that the condition of the wastewater at both the inlet and outlet does not exceed the environmental quality standard. only from the results of environmental management that the concentration of fe and mn elements decreases every month, indicating that the company complies with existing regulations. table 2: list of waste analysis results from mine inlet and outlet 2 no. location quality standards quality in let quality out let month of measured year 2020 fe (mg/lt) mn (mg/lt) fe (mg/lt) mn (mg/lt) fe (mg/lt) mn (mg/lt) 1 mine 2 7,00 4,00 14,25 0,022 0,900 0,075 january international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 399 2 pdlhdkcharlie 7,00 4,00 34,14 0,031 0,689 0,214 february 3 7,00 4,00 62,30 0,020 0,138 0,027 march 4 7,00 4,00 5,56 0,054 0,231 0,100 april 5 7,00 4,00 5,37 0,074 1,242 0,051 may 6 7,00 4,00 1,72 0,960 2,270 1,170 june 7 7,00 4,00 3,34 0,033 1,206 0,021 july 8 7,00 4,00 2,18 0,010 0,067 0,010 agustust 9 7,00 4,00 1,26 0,055 0,774 0,004 september there is a condition of mine waste two that needs to be watched out from january to may 2020. from january to march 2020, the fe content exceeds the quality standard set by the government. meanwhile, april-may 2020 is still within the set limits, but we still have to be careful. after managing the waste and reanalyzing it, the water is in normal condition. table 3: list of waste analysis results from mine inlet and outlet 3 no. location quality standards quality in let quality out let month of measured year 2020 fe (mg/lt) mn (mg/lt) fe (mg/lt) mn (mg/lt) fe (mg/lt) mn (mg/lt) 1 mine 3 cb-vd bl-tsii 7,00 4,00 0,27 0,129 0,571 0,023 january 2 7,00 4,00 2,95 0,017 0,675 0,022 february 3 7,00 4,00 1,28 0,022 0,149 0,099 march 4 7,00 4,00 2,37 0,026 0,491 0,066 april 5 7,00 4,00 0,90 0,059 1,521 0,060 may 6 7,00 4,00 2,54 1,380 1,120 0,720 june 7 7,00 4,00 3,21 0,032 1,423 0,027 july 8 7,00 4,00 0,15 0,010 0,079 0,010 agustust 9 7,00 4,00 1,72 0,056 0,552 0,057 september the condition of mine wastewater 3 shows that both the inlet and outlet do not exceed the environmental quality standards from government regulations. only from the results of environmental management that the concentration of fe and mn elements decreases every month, indicating that the company complies with existing regulations. table 4: list of waste analysis results from mine inlet and outlet 4 no. location quality standards quality in let quality out let month of measured year 2020 fe (mg/lt) mn (mg/lt) fe (mg/lt) mn (mg/lt) fe (mg/lt) mn (mg/lt) 1 mine 4 pdlhdkromeo 7,00 4,00 14,25 0,031 0,796 0,042 january 2 7,00 4,00 27,00 0,037 0,807 0,244 february 3 7,00 4,00 9,51 0,658 0,110 0,010 march 4 7,00 4,00 5,56 0,043 0,277 0,028 april 5 7,00 4,00 9,46 0,091 0,799 0,059 may 6 7,00 4,00 1,67 0,900 2,350 1,130 june 7 7,00 4,00 2,64 0,041 1,387 0,227 julu 8 7,00 4,00 2,18 0,010 0,076 0,010 agustust 9 7,00 4,00 2,58 0,250 0,770 0,064 september international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 400 the condition of this mine waste 2 needs to be watched from january to may and june 2020. from january to may and june 2020, the fe content exceeds the quality standard set by the government. after managing the waste and reanalyzing it, the water is in normal condition. the trend of fe and mn elements in coal mine waste. mine 1. the laboratory analysis results at the in let settling pond location in mine one from march to september 2020, total fe and mn decreased. meanwhile, the trend of fe concentration from january to march 2020 showed an increase of up to 6,454 mg/lt. then it again reduced to 0.899 mg/lt in may, then rose slightly again until september. it is due to the mining process from january to march, namely, taking overburden on sandstones with hematite mineral nodules. during that month, the concentration of iron values is high. the concentration of mn is not too high, still below the required quality standard, but after management, in the settling pond with the addition of lime and alum, the concentration of fe and mn is very low, as shown in figure 1. fig.1. waste trend fe and mg at mine 1 for 9 month mine 2. at the in let settling pond location, shows a decrease in total fe and total mn as in mine 1. the trend of fe concentration from january to march 2020 shows an increase, whereas, in march, it was very high, up to 62.30 mg/lt. then it decreased again until september. this location has a sandstone lithology containing iron metal elements, so the concentration is very high, as shown in figure 2. 0,00 2,00 4,00 6,00 8,00 1 2 3 4 5 6 7 8 9 q u a li ty f e , m n month waste trend fe and mn at mine 1 fe quality standart (mg/lt) mn quality standart (mg/lt) fe quality in let (mg/lt) mn quality in let (mg/lt) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 401 fig.2. waste trend fe and mg at mine 2 for 9 month mine 3. the fe and mn waste concentration at the mine 3 location is not too high. the trend of the concentration of fe for nine months is still below the quality standard set by the government. the trend of fe and mn elements in coal mine waste is shown in figure 3. fig.3. waste trend fe and mg at mine 3 for 9 month mine 4. the laboratory analysis results at the in let settling pond at mine four total fe and total mn showed a decrease. the tendency for high concentrations of fe in february 2020. meanwhile, for other months the concentration is low. due to the mining process in february, it took overburden on sandstones containing mineral fragments containing iron elements. while the concentration of mn is not too high, it is still below the required quality standard, but after management in the settling pond with the addition of lime and alum, the concentrations of fe and mn are very low. the trend of fe and mn elements in coal mine waste is shown in figure 4. 0,00 20,00 40,00 60,00 80,00 1 2 3 4 5 6 7 8 9 q u a li ty f e , m n month waste trend fe and mn at mine 2 fe quality standart (mg/lt) mn quality standart (mg/lt) fe quality in let (mg/lt) mn quality in let (mg/lt) 0,00 1,00 2,00 3,00 4,00 5,00 6,00 7,00 8,00 1 2 3 4 5 6 7 8 9 q u a li ty f e , m n month waste trend fe and mn at mine 3 fe quality standart (mg/lt) mn quality standart (mg/lt) fe quality in let (mg/lt) mn quality in let (mg/lt) fe quality out let (mg/lt) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 402 fig.4. waste trend fe and mg at mine 4 for 9 month conclusion the results of this study and conclusions that can be drawn are as follows: the laboratory analysis results at the inlet settling pond location of 4 mines in kutai kartanegara regency show that only three mines are still below the environmental quality standard. while mines 1,2, and 4, the results are above the environmental quality standards. the trend of fe and mn wastes, in general, decreased, both at the inlet and outlet locations of all mines. references campaner. v p., silva w l., machado w., 2013., geochemistry of acid mine drainage from a coal mining area and processes controlling metal attenuation in stream waters, southern brazil. anais da academia brasileira de ciências (2014) 86(2): (annals of the brazilian academy of sciences). espana. j.s., 2007., the behavior of iron and aluminium in acid mine drainage, speciation, mineralogy, and environmental significance, instituto geologico minero de espana, madrid, spain. othman. r., ali. q.a..m., ramya. r., 2016. contamination composition of fe, mn and al at 8 different profiles of solid waste disposal areas in malaysia. international journal of environmental science and development., vol 7., no 3., may 2016. johnson. et al., 2008. abandoned mines and the water environment., environment agency, rio house, waterside drive, aztec west, almondsbury, bristol, bs32 4ud tel: 01454 624400 fax: 01454 624409 www.environment-agency.gov.uk isbn: 978-1-84432-894-9 out r.a., agyenim j.b., and bumah g.b.n., ., 2014., correlation analysis of groundwater colouration from mountainous areas, ghana., presbyterian university college ghana, department of environmental and natural resources management 2 university of cape coast, institute for development studies 3 ghana urban water limited, koforidua. banerjee., 2013., acid drainage potential from coal mine wastes: environmental assessment through static and kinetic tests., published online: 17 may 2013 islamic azad university (iau) 2013. pan. l., et al., 2021., pollution characteristics, distribution and ecological risk of potentially toxic elements in soils from an abandoned coal mine area in southwestern china., ecological department, chinese research academy of environmental sciences, beijing 100012, china. flues., et all., 2012. toxic elements mobility in coal and ashes of figueira coal power plant, brazil., instituto de pesquisas energéticas e nucleares, ipen-cnen/sp av. professor lineu prestes, 2242, cidade universitária, cep 05508-000, são paulo, sp, brazil. 0,00 5,00 10,00 15,00 20,00 25,00 30,00 1 2 3 4 5 6 7 8 9 q u a li ty f e , m n month waste trend fe and mn at mine 4 fe quality standart (mg/lt) mn quality standart (mg/lt) fe quality in let (mg/lt) mn quality in let (mg/lt) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 403 zhang. h., zhou.x., 2015., speciation variation of trace metals in coal gasification and combustion., chemical speciation & bioavailability., issn: 0954-2299 (print) 2047-6523 (online) journal. adeko. r., ermayendri.d., 2017., a decrease in the levels of iron (fe) and manganese (mn) with a combination of coal waste and waste shell pecans in padang serai residents dig wells city of bengkulu., politeknik kesehatan kementerian kesehatan bengkulu., jnph volume 5 no. 2 (desember 2017) kiswanto., wintah., rahayu. n.l., analisis logam berat (mn, fe , cd), sianida dan nitrit pada air asam tambang batu bara., jurnal litbang kota pekalongan vol. 18 tahun 2020 nugeraha., sumiyati. s., samudro. s 2010., pengolahan air limbah kegiatan penambangan batubara menggunakan biokoagulan : studi penurunan kadar tss, total fe dan total mn menggunakan biji kelor (moringa oleifera) program studi teknik lingkungan ft undip 2 program studi teknik lingkungan ft undip, jl. prof. h. sudarto, sh tembalang semarang. jurnal presipitasi vol. 7 no.2 september 2010, issn 1907-187x. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 213 use of sugarcane biomass in brazil volume: 2 number: 3 page: 213 224 1juliana de almeida yanaguizawa lucena, 2letícia matias batista da silva 1,2,federal institute of education, science and technology of pernambuco (ifpe), campus ipojuca, brazil. corresponding author: juliana de almeida yanaguizawa lucena email: julianaalmeida@ipojuca.ifpe.edu.br article history: received: 2021-08-16 revised: 2021-18-17 accepted: 2021-11-18 abstract: recently, the use of biomass energy has been growing worldwide on an accelerated trajectory, with the prospect of staying among the main renewable energy sources for the coming decades, along with wind and solar energy. brazil is the largest producer of sugarcane on the planet and the second-largest producer of ethanol. but in addition to sugar, first-generation ethanol, and vinasse (for ferti-irrigation), other by-products and process residues from the plants (such as bagasse, filter cake, vinasse, straw, and sugarcane tip) can be used for the production of thermal and electric energies and also second-generation ethanol and biogas fuels. in this context, this paper presents the current scenario of sugarcane biomass in brazil, discussing issues involving the use of sugaralcohol by-products for bioenergy and biofuel production. furthermore, a study on the reuse of sugarcane bagasse fibers for the production of eco-composite material is also presented. finally, the concepts of biomass energy are described from a bibliographic survey and the previous experiences of the authors. keywords: bagasse; organic residue; biogas; biofuel; bioelectricity; sustainability. cite this as: lucena, j. d. a. y., silva, l. m. b. d. (2021). “of sugarcane biomass in brazil.” international journal of environmental, sustainability, and social sciences, 2 (3), 213-224 introduction human activities have increased greenhouse gases (ghgs) emissions, like carbon dioxide (co2), from burning fossil fuels and deforestation, causing extreme weather and melting polar ice as some of the effects. however, renewable energy sources are known to be the least expensive options for increasing population access to electricity, reducing air pollution and co2 emissions worldwide (wessier, 2007; palmer, 2014; wizelius, 2015; rao et al., 2017; brasil, 2019). sustainable development goal # 7, from the united nations, that seeks to ensure access to affordable, reliable, sustainable, and modern energy for everyone and recommends a substantial growth in the share of green energy in the global energy matrix by 2050. biomass, wind, solar, tidal, geothermal, hydraulic, and nuclear are renewable forms of energy that cause little environmental impact and do not interfere with pollution at the global level (sovacool and watts, 2009). biomass has been growing significantly in recent years in brazil and worldwide, being considered a good alternative for the diversification of the energy matrix and consequent reduction of dependence on fossil sources, once it is possible to generate energy for electricity, heating, cooling, and transportation. brazil is the largest producer of sugarcane on the planet, accounting for 45% of the world's sugar exports. it is also recognized as the second-largest producer of ethanol, a renewable fuel. in addition, sugarcane takes advantage of all the waste ranging from the generation of thermal energy, electricity, fertilizer, second-generation ethanol, and biogas. in this context, this work provides an overview of the use of sugarcane biomass in brazil as a source of clean and renewable energy, showing that biomass energy is a sustainable option because it is economically viable, socially fair, environmentally correct, and corroborates the achievement of the country's sustainable development goals. current biomass scenario in brazil international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 214 biomass is an indirect form of use of solar energy absorbed by plants, since it results from the conversion of sunlight into chemical energy (gomes and maia, 2012). biomass can be defined as any organic matter that can be transformed into mechanical, thermal, or electrical power, and can be of forest origin (wood, mainly), animal (manure), agricultural (soybean, corn, rice, sugarcane, among others) and urban and industrial waste (solid or liquid). the derivatives obtained from these residues depend both on the raw material used (whose energy potential varies from type to type) and on the processing technology to bring the energy sources (aneel, 2008; okudoh et al., 2014; souza et al., 2015). thus, one of the main advantages of biomass, which has contributed to the emergence of a global trend, concerns the possibility of using agricultural residues precisely. forest energy biomass is defined as products and by-products of forest resources that basically include woody biomass, sustainably produced from cultivated forests or native forests, obtained by deforestation of native forest to open areas for agriculture, or even originated in activities that process or use wood for non-energy purposes, highlighting the pulp and paper industry, furniture industry, sawmills, etc. according to demirbas (2009), agricultural energy biomass, on the other hand, refers to products and by-products from non-forest plantations, typically originating from annual harvests, whose crops are selected according to the properties of starch, cellulose, carbohydrates, and lipids contained in the matter, depending on the technological route for which it is intended. agroenergetic crops mainly use specialized courses of biological and physical-chemical transformations, such as fermentation, hydrolysis, and esterification, used to produce liquid fuels, such as ethanol, biodiesel, and various vegetable oils. bilandzija et al. (2018) explained that these crops include sugar cane, corn, wheat. finally, the biomass contained in urban solid and liquid waste is found in garbage and sewage and has different origins. urban waste is a heterogeneous mix of metals, plastics, glass, cellulosic and vegetable waste, and organic matter. the technological routes for its energy use are: direct combustion, gasification, by thermochemical route, after the separation of recyclable materials, and anaerobic digestion, in the production of biogas, by biological route (ventorino et al., 2018). historically, brazil stands out for having a high percentage of renewable sources in its energy matrix when compared to the rest of the world, reaching 46.1% share of renewables in 2019, due to the expansion of the sugar-alcohol sector and the strong penetration of other renewables, such as wind, bleach and biodiesel sources (epe, 2020). with the drop in oil experienced at the beginning of 2020, the ethanol market went through difficulties, and, as a result, the mix of plants ended up pointing in the direction of sugar production as a compensatory measure. even so, in 2021, biomass has a share of 8.7% (15.3 gw) in the brazilian electricity matrix, as shown in table 1. bioelectricity generated in power generating plants (ghp) from biomass, together with small hydroelectric plants (shp), is the fourth most important source of the brazilian electricity matrix (unica, 2021). table 1. participation of biomass energy in the brazilian electric matrix. source installed capacity (mw) installed capacity (%) hydroelectric 103,0 gw 58,3% wind 19,1 gw 10,8% biomass 15,3 gw 8,7% natural gas 14,8 gw 8,4% petroleum 9 gw 5,1% shpa/ghpb 6,3 gw 3,6% coal 3,6 gw 2,0% solar photovoltaic 3,3 gw 1,9% nuclear 2 gw 1,1% total 176,4 gw 100% a shp: small hydropower plants; b ghp: gas hydropower plants (source: the authors, based on aneel (2021) data. as it is a clean and renewable energy, the use of biomass brings as great advantages its direct use through combustion in ovens and boilers, the generation of employment and sustainable local international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 215 development, and a reduced cost compared to the use of fossil fuels (andreae, 1991; rípoli et al., 2000; brasil, 2018). sugarcane biomass virtually all biological organisms that can be harnessed as energy sources are called biomass. for example, among brazil's most used raw materials are sugarcane and its by-products, such as bagasse, straw, sucrose, and vinasse, which contribute to the reduction of burning in sugarcane fields (gomes and maia, 2012). sugarcane is a grassy-type plant, with a thick fibrous stem, which can grow up to 6 m in height, with high sugar content and low fiber content, having several varieties grown in brazil. it is one of the world's main crops, grown in over 100 countries, and represents an important source of rural labor in these countries. however, around 80% of the planet's production is concentrated in around ten countries despite this worldwide diffusion. brazil is one of the most traditional sugarcane producers in the world, producing more than 650 million tons per year, being also in a privileged position concerning other producing countries, as it has advanced knowledge of the production process of the crop and at the same time, from a technological point of view, the use of ethanol as an agro-energy alternative. as a result, it is estimated that by the year 2050, the annual production of sugarcane should reach around 1,050 million tons (tolmasquim, 2016). of the total sugarcane produced in brazil, around 54% is destined to produce almost 30 billion liters of ethanol per year, while sugar absorbs around 46% of the current harvest, generating around 42 million tons of sugar. the southeast is the main sugarcane-producing region in brazil (especially são paulo and minas gerais states), followed by the midwest, south, northeast, and north. the northeast region of brazil, despite being favored by the climate, is responsible for the production of about 51 million tons per year. sugarcane is a plant made up of four main parts: roots, butchery (agricultural fruit), leaves, and flowers. its composition consists mainly of fiber and juice, in which the juice is made up of water, soluble solids, or brix (formed by sucrose, reducing sugars, and salts, the latter two being considered impure substances). commercial sugarcane varieties are complex hybrids of several species, and the best-known species is saccharum officinarum. it is estimated that for each ton of cane that is crushed, around 250 to 270 kg of bagasse are generated with humidity around 50%, with a lower calorific value of 2257kcal.kg-1, so that one ton of cane contains the energy equivalent to 1.2 barrels of oil, with about 1/3 of this energy being chemically stored in the juice (sugars) and the rest in sugarcane biomass: approximately half in bagasse and half in straw (gomes and maia, 2012; tolmasquim, 2016). the amount of sugar contained in the cane is determined using the atr index (total recovered sugar), which is a unit of measure widely used in the sugarcane industry, since the amount of atr present in the cane will influence the remuneration and the number of products (sugar and ethanol) that can be obtained. historically, sugarcane improvement programs prioritized increasing the sucrose content, developing regional varieties, adapted to specific environments (novacana, 2016). given this scenario of cellulosic ethanol development, efforts have been made to develop sugarcane varieties with higher fiber content at the expense of sugar content. efforts in this direction are made using another species of cane, such as saccharum spontaneum. the varieties developed from this species are called energy cane instead of sugar cane (novacana, 2016). sugarcane biomass stands out for its quantity and economy, as its availability is due to the production of sugar and ethanol, products with huge domestic and international markets, especially in the case of sugar, which is a commodity (tolmasquim, 2016; longati et al., 2020). the offer of sugarcane biomass has a seasonality, due to the plant's maturation cycle, which restricts its availability to a certain period of the year. in the central-south region, the sugarcane harvest is carried out, approximately, between the months of march and october. in the north-northeast region, the harvest occurs approximately in the off-season period in the central-south region. this difference is explained by the climatic conditions of these two regions. the use of sugarcane for the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 216 production of sugar and ethanol gives brazil, as well as other countries whose climatic conditions allow its cultivation, a huge competitive advantage over other world producers, who use corn to produce ethanol (such as the states united states) and sugar beet and ethanol (in the case of europe), which are the two main competing crops. in brazil, ethanol and sugar production plants are large industries, capable of processing up to 10 million tons of sugarcane, as in são paulo. in addition to the high productivity of sugar and ethanol per area, sugarcane provides a significant volume of biomass for the production of second-generation ethanol and use as fuel for the generation of steam and electricity, which makes sugar and ethanol plants energy selfsufficient and even exporters of energy (novacana, 2016), as outlined in figure 1. figure 1. products obtained from sugarcane. source: the authors. it is estimated that 10 to 15 liters of vinasse are generated for each liter of sucrose ethanol produced, a residue with an acidic ph and a high organic and nutrient load (ventorino et al., 2018; longati et al., 2020). due to its composition, rich in potassium, nitrogen, phosphorus, and organic matter, the vinasse produced in brazil is destined almost entirely for irrigation of areas cultivated with sugarcane, having high fertilizing power. thus, it is the simplest and cheapest solution to dispose of such a voluminous amount of waste, without agreeing with current brazilian legislation prohibiting its direct disposal in water sources. however, this use must be carried out with caution, as it can alter the characteristics of the soil, causing salinization and altering microbial respiration, or even favoring the contamination of groundwater and surface water. at harvest time, the tip and straw have about 50% moisture, which can be reduced to about 15% after a week or two in the field. the total amount of straw and tip produced, per ton of sugarcane processed, is about 155 kg (15% moisture), according to tolmasquim (2016). bagasse, tip, and straw can be stored in an open courtyard. on the other hand, stillage, residual effluent from the distillery, cannot be stored, as the action of wild microorganisms leads to uncontrolled bio digestion, with loss of organic load and potential fugitive emission of methane. thus, its use is restricted to the period of operation of the distillery. biomass from sugarcane by-products bagasse is defined as the fibrous residue of the cane resulting from the last milling or pressing process of the cane, consisting of fiber plus residual juice. bagasse is made up of cellulose, hemicellulose, and lignin. its participation has been growing nationally due to the strong ethanol and sugar industry established on national soil. according to longati et al. (2020), the bagasse international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 217 generated in the sugar and ethanol production process from sucrose (first-generation ethanol) can be reused for the production of second-generation ethanol (2g ethanol), for energy production (thermal and electric), and for production of biogas, as we will see below. this scenario can be expanded with the reuse of vinasse generated in ethanol production for biogas and electricity production; however, this potential is still little explored and demands the improvement of the vinasse bio digestion technology for its large-scale use. concerning bagasse, the sugar-energy sector has shown a very mature technical level of use in this biomass's learning curve in cogeneration and self-supply of electricity by plants. despite this, the technological differences between the production units are notorious, showing great variation in efficiency and capacity. concerning the use of straw, there is an increase in its use by the mills due to the suitability of the mills regarding the legislation prohibiting burning in sugarcane fields. for this reason, straw has been the subject of economic, agronomic, and environmental studies to identify its real availability in production environments and potential use as fuel biomass or raw material for obtaining second-generation ethanol (trombeta and caixeta filho, 2017). sugarcane bagasse can be used to feed ruminants, where the residue undergoes some treatments, such as chemical (which helps in the animal's digestion process) and especially steam under pressure (which has greater nutritional value, promoting a gain in weight in cattle and greater potential for milk production in cows). sugarcane bagasse can also be used in civil construction, in the cement used. in this case, when burned, the bagasse has its fibers transformed into ash, which has a high concentration of silica, which, when in contact with water and together with hydrated lime, it forms a binding compound that hardens. thus, a cement with resistance similar to that produced in industries is produced. land fertilizer is another destination for sugarcane bagasse, which avoids using inoculants or mineral fertilizers in the soil. this type of fertilizer involves millions of soil microorganisms, which use fresh organic matter (bagasse) as a source of energy and food. production of 2g ethanol from sugarcane bagasse and straw the development of energy cogeneration from biomass, driven by the brazilian incentive program for alternative sources of electric energy (proinfa), has placed the sugar-alcohol sector on a new level of importance. for this reason, today's mills are not just sugar and alcohol industries, but biorefineries, as sugarcane bagasse and straw have great potential as a renewable source of energy, not only in boilers for generating heat and electricity for the obtaining alcohol and sugar from sucrose, but also in the generation of surplus electricity that can be traded, in addition to the production of second-generation (2g) ethanol. the 2g ethanol, or bioethanol, is produced from lignocellulose present in the plant-derived waste. the bagasse used as raw material in the production of 2g ethanol uses the process of acid or enzymatic hydrolysis, in which the cellulose and hemicellulose fractions are converted to hexoses and pentoses. after purification processes, the mixture obtained can be fermented to produce biofuel. the development of 2g ethanol production technologies has been important and necessary worldwide to minimize competition for land use for energy generation and food production, especially in places that do not have a favorable climate or territorial extension for cultivation. added to this is the fact that ethanol is globally considered a clean and renewable source of energy and an alternative to supplying the scarcity and consequent rise in fossil fuel prices, contributing to the reduction of greenhouse gas emissions. furthermore, despite emitting co2 during the production and burning of ethanol, sugarcane cultivation can capture co2 from the atmosphere to generate biomass, representing an environmental gain compared to gasoline. figure 2 shows the scheme for obtaining 2g ethanol from sugarcane bagasse. after using sugarcane juice in the first generation, the bagasse, the tip, and the straw are used in the hydrolysis process, as these by-products still contain sugars to produce ethanol. in addition, these residues contain cellulose, lignin, and hemicellulose. initially, the by-products are treated to be used as raw international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 218 material in enzymatic hydrolysis. thus, residues that can affect the production process and reduce production yields are separated, ensuring a better quality of the final product. figure 2. stages of the process for obtaining 2g ethanol from sugarcane residues. source: the authors. in enzymatic hydrolysis, specific enzymes break down cellulose and hemicellulose molecules, converting them to sugars such as glucose. lignin gives fiber resistance and protects cellulose from the action of microorganisms, but it has great inhibition of the fermentation process and does not contain sugars, which is why it is discarded. furthermore, enzymes can only be used once in the hydrolysis process. they are soluble in water and, thus, end up being discarded, making the production route more expensive. in addition, the temperature of this stage of the process is low, around 40ºc to 50ºc (propeq, 2020). the action of enzymes on the pre-treated waste in the hydrolysis step results in a liquid that is taken to traditional fermentation by yeasts that transform, in different tanks, the two types of sugars into ethanol. yeasts such as saccharomyces cerevisiae are used, due to the desirable and efficient characteristics they have for an industrial fermentation of sugars. at the end of fermentation, the distillation for physical separation of 2g ethanol is followed by heating the fermented homogeneous mixture. finally, the 2g ethanol is ready to be stored and distributed to the consumer market. production of heat and electricity from sugarcane bagasse and straw the process of burning bagasse in the plant's own boilers is called the cogeneration cycle, which is the combined generation of heat and electricity, with useful use of both forms of energy. according to tolmasquim (2016), cogeneration is used to generate steam and bioelectricity consumed in the sugarcane industry's sugar and ethanol production processes. the steam mechanically drives the mills and choppers to process sugarcane stalks and in the sugar and ethanol manufacturing processes. in modern plants, the mills and choppers are electrified, which reduces the demand for steam and allows it to be directed to electric generation in specific turbines, thus making the plant energy self-sustainable and, in some cases, there is more energy for electricity sales. sugarcane bagasse is the main biomass used for electricity generation in brazil. traditionally, the configuration of the steam cycle adopted in the sugar and ethanol mill was that with backpressure turbines, and no surplus of bioelectricity was generated for commercialization. improvements in this configuration allowed the generation of surplus bioelectricity. however, the plant remained limited to operating only during the harvest, when there was a demand for steam. subsequently, introducing the condensing turbine in the steam cycle and allowing greater efficiency in an electrical generation made it possible to generate offseason (tolmasquim, 2016). the high productivity achieved by sugarcane farming has made international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 219 available an enormous amount of organic matter in the form of bagasse in sugarcane mills and distilleries, interconnected to the main electrical systems, which serve large consumption centers in the south and southeast regions (rípoli et al., 2000). thus, the generation of bioelectricity surpluses, mostly from sugarcane bagasse, and its sale in the regulated and free markets are a reality on the national scene. the participation of straw and sugarcane tips in electricity generation tends to be even more significant over time, since fires to facilitate manual harvesting have been inhibited (as they cause atmospheric pollution) through legislation and established agreements between public authorities and private initiatives to replace burning with the mechanization of harvesting. thus, with mechanized harvesting, straw can also be used as fuel for cogeneration, increasing the amount of sugarcane biomass and generating surplus bioelectricity. in addition to being clean and renewable, bioelectricity is generated close to electricity-consuming centers and is complementary to hydroelectric generation. for example, the potential for electricity production from sugarcane bagasse and straw is estimated at an average of 20.2 gw by 2023 (unica, 2020). from january to july 2020, bioelectricity production in general for the grid reached 14,284 gwh, representing a 7% growth compared to the same period in 2019. this volume includes the generation of electricity for the grid by different types of biomass, and sugarcane biomass represented 11,339 gwh (or 79% of the amount of energy generated by biomass to the grid in the aforementioned period). of the 366 sugar and ethanol mills in operation in 2019, 220 traded electricity (60% of the total plants) (unica, 2020). biogas production from sugarcane vinasse most of the vinasse, coming from the distillation process when producing ethanol, is used directly for ferti-irrigation. since the 1970s, the energetic use of vinasse through anaerobic digestion for biogas production has been used in some distilleries to produce biomethane for vehicle fuel and generate electricity (ventorino et al., 2018). however, several of these projects were discontinued, and the anaerobic bio digestion of vinasse did not become a common practice. it is important to note that the bio digestion of vinasse does not remove its fertilizing power; it only converts a percentage (60-80%) of the organic load into biogas, so that the resulting effluent can still be used in ferti-irrigation (tolmasquim, 2016). biogas is a clean source of electricity generation and can also be transformed into biomethane, similar to natural gas and a renewable substitute for diesel oil derived from petroleum. in addition, biogas can be produced from vinasse, straw, and filter cake in a sugar-alcohol plant, residues from the industrial process (longati et al., 2020). until 2019, the biogas production sector in brazil had 524 power plants in operation, producing 1.3 billion m³, but the production potential is 84.6 billion nm³/year, and the sugarenergy sector can generate the corresponding to 41.4 billion nm³/year and the agribusiness sector to 37.4 billion nm³/year (unica, 2020). biogas production is considered viable even for smaller sugar and ethanol plants (with crushing starting at 1 million tons of sugarcane per harvest). it is estimated that investments in a biogas plant in a plant that processes 1 million tons of sugarcane are between r$15 million and r$20 million. on a national level, biogas production should be boosted in the coming years by the reforms being discussed in the sector and by the strengthening of the renovabio program. it will be precisely the sugar-energy sector that should boost the potential of this market in brazil, due to the quality of its waste, greater investment capacity, and experience within the energy sector. the sugar and ethanol sector should create local structuring gas pipelines for transporting biogas from the production plants to the consumer market. differently from what happens in the distribution of natural gas, which is highly concentrated on the coast due to the proximity of exploration of the oil basins, biogas from the sugar-energy sector will have a greater concentration and distribution in the interior of the country, contributing even more to economic and social development cities located in these areas. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 220 production of eco-composite material from sugarcane bagasse nowadays, the use of raw materials and the destination of their residues have caused a lot of concern to the world, as many of these materials and their respective disposals have caused serious environmental impacts as many of them are derived from fossil sources and take a long time to suffer degradation. in this sense, there is a need to minimize these effects practically, so that people, from a growing ecological awareness as consumers, can reduce the consumption of products from non-renewable and non-biodegradable sources. since the 1970s, fibers and fabrics have been used in the reinforcement of polymers, giving rise to polymeric matrix composites, and are currently considered excellent engineering materials, being used in various segments, such as: aeronautics, wind, marine, electric, oil, and gas, sports, etc. by definition, a composite material is a macroscopic combination of two or more distinct materials having a recognizable interface between them. this mixture intends to obtain a material with superior and unique properties concerning the individual properties of its constituents. currently, there is a strong trend towards using natural fibers to reinforce polymeric materials, giving rise to the so-called eco-composites, as an attempt to reuse agricultural and industrial waste to manufacture various products, such as furniture, floors, and floors, coatings. cars, acoustic insulating panels, toys, vases, etc. the use of vegetable fibers in the reinforcement of composites is not recent, and the first patents date back to the 1970s. the vegetable fibers most used as reinforcement material in polymer composites are sisal, coconut, jute, and banana fibers, in addition to fibers of wood, bagasse, and bamboo. inorganic fibers such as fiberglass or mica are very expensive compared to fiber from wood and other vegetables. in most cases, the replacement of fiberglass by natural fibers is desired due to a series of advantages: they are renewable resources and are available in large quantities; are biodegradable; have a much lower abrasive nature; are recyclable; are low cost; stimulate rural employment; consume little energy in their production and may also exhibit natural microbiological resistance. among the limitations of natural fibers, the following can be mentioned: marked variability in mechanical properties; low dimensional stability; high sensitivity to environmental effects such as temperature and humidity variations; they are significantly influenced by soil function, harvest time, post-harvest processing, and relative location in the plant body; they withstand low processing temperatures, that is, they do not tolerate more than 200°c during consolidation within the matrix of a composite. in 2010, a study was initiated by the production & sustainability research group, from the federal institute of pernambuco (ifpe), led by prof. juliana lucena, using natural fibers in the reinforcement of composite materials, to produce ecological materials from plant residues from the municipalities of ipojuca-pe and cabo de santo agostinho-pe, such as sugarcane bagasse from the region's mills, green coconut, discarded as garbage on many beaches near the campus and also sawdust from various local logging companies, as shown in figure 3. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 221 figure 3. fibers from wood, green coconut, and sugarcane bagasse, respectively, were used in research with eco-composite material by the ifpe research group. source: lucena and silva (2011). in this study conducted at ifpe, the thermoplastic resin was used as polymer matrix as well as a curing agent (methyl-ethyl-ketone peroxide, mekp), as a catalyst, following the procedure outlined in the flowchart in figure 4, for the treatment of bagasse fiber and subsequent lamination of samples of eco-composite. figure 4. flowcharts for the preparation of sugarcane bagasse fibers and subsequent manual lamination of the eco-composite samples studied at ifpe in brazil. source: lucena and silva (2011). as the structure and nature of the fiber-matrix interface play an important role in the mechanical and physical properties of composite materials (because it is through this interface that the charge is transferred from the matrix to the fiber), it is important to ensure the proper proportion of fiber/resin in the composite. if there is an excess of fiber, the composite will be dry, losing properties; if there is an excess of resin, the composite does not lose mechanical properties because there is little reinforcement material. thus, the maximum fiber contents obtained experimentally in this research are shown in table 1, for each type of fiber studied. table 2. the fiber content concerning mass obtained for the eco-composite samples laminated at ifpe. fiber type fiber mass fraction (%) in the composite wood sawdust 19.8% green coconut 6.0% international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 222 sugarcane bagasse 10.0% source: lucena and silva (2011). one of the biggest problems in using sugarcane bagasse as reinforcement in composites is the low adhesion between fibers and polymer matrix, which makes the positive effect in improving the mechanical properties of the composite less effective. to guarantee the quality of the manufactured products, it is very important to ensure that the fibers are free from moisture and dirt. sieving is also a fundamental step in manufacturing eco-composites because it guarantees greater uniformity of the fibers used. the amount of catalyst is also important to control as an excess catalyst will overheat the product during curing and can form bubbles inside the material. on the other hand, too little catalyst may not be enough to cure the resin or may increase the product's curing time by several days. fiber treatment involves a series of important steps that determine the final quality of the composite obtained. in addition to choosing the type of fiber to manufacture an ecological composite, other parameters must be considered: fiber size, mass fraction used, amount of curing agent, curing and post-curing time, and temperature. thus, the fiber treatment step must be carefully carried out, with adequate control of these parameters, use of adequate equipment, and technique, which will interfere with the final result of obtaining the samples. the great contribution that this work developed at ifpe managed to achieve was with the issue of recycling these vegetable residues that are being underused by society, which can replace the use of nonrenewable raw materials, thus contributing to the environment both in consumption and in the final destination of waste. with this study, it was possible to understand the vegetable fibers better and obtain a specific method for treating the studied fibers and the lamination of the composite. future work may be conducted to understand these composites' mechanical properties better, aiming at structural applications. conclusions this work showed that the use of sugarcane biomass in brazil reflects the historical importance of the sugar-alcohol industry for the country's economy and, in recent years, it has stood out in the bioelectricity and biofuels segment, bringing several regional and national benefits by contributing to the sustainable development of remote and agricultural regions, where a large part of the mills is concentrated. the sugar-energy sector has been standing out as the supplier of raw material with the greatest energy balance for ethanol production and the byproducts generated in sugarcane processing. such by-products, mostly discarded until a few decades ago, have become potential inputs for the cogeneration of electricity and for the production of 2g ethanol, through the hydrolysis of bagasse (after the crushing of sugarcane, being the largest residue of the brazilian agroindustry) and straw (left in the field during mechanized harvesting). furthermore, the various uses of bagasse, straw, tip, and vinasse allow the mills to be considered self-sustainable biorefineries, since all the energy they demand comes exclusively from sugarcane, with possibilities to sell the surplus electricity produced. bioelectricity offered by the sugar-energy sector represents a strategic generation for brazil, as it is equivalent to 5% of annual energy consumption and is a clean source that avoids the emission of co2, a non-intermittent generation that generates security for the country's energy system. in addition, the generation of bioelectricity from sugarcane manages to save the use of water in hydroelectric reservoirs during the dry and critical period for the brazilian electricity sector, due to its greater predictability and availability. despite all the advances in sugarcane biomass experimented on in brazil, there is still an opportunity for a wide use of bagasse and other by-products by the sugar-energy sector. therefore, investments in research for the development of new technologies and improvement of those already developed for the production of biofuels and bioelectricity, as well as better planning and sustainable use of energy from biomass, should be prioritized in the country, given international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 223 the advantages for society, economy and the environment offered by sugarcane biomass. the study with eco-composite materials from sugarcane bagasse fibers reinforced the possibility of recycling underused vegetable waste to replace the use of non-renewable raw materials, contributing to sustainable development both in consumption and in the final destination of waste. references andreae, m. o. 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(2015). developing wind power projects: theory and practice, 1.ed. london, uk: routledge. isbn: 9781317705383. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 288 indonesia’s 2022 presidency for the g20 summit in a strategic intelligence perspective: anticipating security and hidden agenda issues volume: 3 number: 2 page: 288-298 1sundawan salya, 2yassar nandana 1lecturer of the state intelligence college, university of indonesia 2master student of strategic intelligence studies, university of indonesia corresponding author: sundawan salya e-mail: stepi@stin.ac.id article history: received: 2022-04-11 revised: 2022-06-24 accepted: 2022-07-23 abstract: indonesia is trusted to host the g20 summit in 2022. this opportunity is the first time since the g20 was established. with the slogan "recover together, recover stronger", indonesia hopes that this forum will provide an opportunity for all member countries to engage in dialogue to achieve political stability following the covid-19 pandemics. several priority issues will be discussed, which is the global health architecture as a joint effort in responding to covid-19, which is still spreading in various countries, including the emergence of a new virus variant known as omicron. in addition to these issues, dialogue forums allow countries to aspire to their national interests, although not all state purposes and interests can be stated explicitly. strategic intelligence provides remarkable analytical results. undeniably, the indonesian presidency in the g20 has many advantages. however, that does not mean it negates some threats. the holding of the g20 in indonesia presents a potential threat in increasing clandestine operations in indonesian territory, obtaining information domestically as a manifestation of foreign efforts to achieve their national interests. in addition, the discussion of sensitive issues such as the issue of papuan independence, issues of illegal logging and conservation and destruction of forests can irritate indonesia and interfere with the national interests. thus, the strategic intelligence approach for maintaining indonesia's interests in the g20 series should be well-applied. keywords: strategic intelligence, indonesia’s g20 presidency, national interest, threats cite this as: salya, s., nandana., y. (2022). “indonesia’s 2022 presidency for the g20 summit in a strategic intelligence perspective: anticipating security and hidden agenda issues.” international journal of environmental, sustainability, and social sciences, 3 (2), 288 – 298. introduction background, urgency and relevance of the g20. the indonesian presidency at the g20 high-level conference (summit) will be the third time this event was held during the covid-19 period. the multilateral forum accommodates contemporary issues that bring member countries' hopes and encourage them in mutual interests--the rise of all countries from the covid-19 pandemic. indonesia carries the theme of the g20 summit, "recover together, recover stronger", which indicates that covid-19 is still an essential issue for the international community. this spirit of togetherness is in line with the efforts of the g20 to encourage the inclusiveness of member countries. this eagerness reflected the event behind the establishment of the g20 in 1999 in germany. in terms of politics and international relations, multilateral forums such as g20 allow each country to express its national interests. regardless of the path of cooperation or close relations between countries established before the multilateral forum was held. therefore, concerning the interests of each country, indonesia as the host does not only have challenges in successfully organizing a dialogue platform held in a series of g20 events but also needs to be aware of foreign countries' interests that operate during the event in indonesia. this article will map indonesia's vulnerabilities during the g20 presidency seen through a strategic intelligence approach and efforts that can minimize the impact of indonesia as the host. it is intended as a form of indonesia's readiness to anticipate potential threats that may come at a mailto:stepi@stin.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 289 sudden time. indonesia's opportunity to lead the way for the summit is not only a benefit to the national interest—the ability to set a priority agenda that will be discussed in the forum. however, it also brings several impacts that deserve mutual attention, both for the government and the wider community. for example, in the political dimension and security stability, the issue of papuan independence can be raised as a notion in multilateral forums. the implication is that human rights and independence issues can allow human rights activists to help with this conception, to win people's hearts to side with foreign interests. besides hosting, the vulnerability of threats to clandestine operations or covert actions carried out in indonesian territory is another thing. therefore, comprehensive and strategic measures are needed to confront various vulnerability dimensions before and during the g20 event in indonesia. this article has two problem formulations regarding the research objectives: through a strategic intelligence perspective and approach 1) what are the vulnerabilities of holding g20 events in indonesia?; 2) how does the government minimize those vulnerabilities?. resilience in national security and national defense, which is associated with the risks faced by the state and nation, is increasingly considered essential by all state actors. in margaretha hanita's book national resilience, theory, adaptation and strategy, the rise of resilience in international relations has gone hand in hand with the emergence of risk-related research and analysis in current efforts to live with global uncertainty. national resilience. resilience is a form of maintenance characterized by adaptation. resources and energy will be used to maintain the status quo. transformation is essential to justify implementing measures to enforce the status quo against event-driven change. disruption or shock is not perceived as problematic or damaging. however, it will be socially constructed as threatening and harmful, despite the possibility that there is a disconnect between security discourse and security practice. resilience as maintenance will see the harmony between discourse and practice (hanita, 2020). national interest. in international relations, the concept of "national interest" is crucial. all nations are constantly working to achieve or secure the objectives of their national interests. each country's foreign policy is based on its national interests, and it is continually working to achieve its objectives. each state has an internationally recognized right to protect its national interests. a state will always try to explain its actions by citing national interests. a state's actions are always conditioned and guided by its national interests. as a result, understanding the meaning and content of national interest is critical. the concept of 'national interest' is one of the most divisive politics. the phrase has been used to describe a state's relative influence in the international system and an expression of the political community's 'general will,' the aggregate of individual citizens' demands, dedication to long-standing policies, and governmental secrecy. in a recent reformulation of the concept, alexander george believes that it can be reduced to three essential components: the state's security and physical existence, its independence and liberty, and the populace's economic prosperity. however, he says that using "national interest" to describe such aspirations is a misnomer. rather than interests, these are 'irreducible national values.' moreover, interests involve more concrete and historically contextual ways of safeguarding certain ideals, whereas values can remain constant across time (edmunds et al., 2014). strategic intelligence. intelligence evolved into an identifiable form in modern practice. for don mcdowell, many people misunderstand the intelligence community. the terms espionage and critical analysis are often confused as if they all mean the same thing. the primary purpose is different. collecting data through intrusive and invasive spying is the essence of espionage. in contrast, data collection and analysis, interpretation, and speculative examination of events, patterns, threats, hazards and future possibilities are part of the strategic intelligence process. according to mcdowell's definition, strategic intelligence analysis is a study that examines any subject in-depth and breadth to determine threats, dangers, and opportunities to establish or determine management programs or policies (mcdowell, 2009). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 290 strategic intelligence is not a new method of analysis. on the other hand, strategic intelligence and analysis is a long-standing branch of intelligence in history. however, its application in law enforcement, decision-making and policy practices is still relatively new. the basis for actively preparing for future steps is the depth of study, production of explanations from the data collection results, futuristic and holistic predictions, and applying analytical conclusions. strategic intelligence and analysis focus on creative thinking about issues at the macro level while maintaining pragmatism of interest with tactical efforts. methods the author collects and analyses various organizational documents, literature, brainstorming and interviews with national officials to verify the validity of the information. these data are then integrated qualitatively with the theoretical framework used. in general, by combining data from various reading sources, the authors found a discussion gap where the study of strategic intelligence needs to be discussed more deeply in academic discussions. thus, the writer hopes this paper can produce a sharp, easy-to-understand, accurate analysis. result and discussion g20, nation and its interest. disappointment with g7 failure to find solutions to the global economic problems urged the international community to form a dialogue forum. this forum will include a middle-income country and a country with an economic influence in broader scope into negotiations to find solutions concerning global economic problems. therefore, a more inclusive multilateral forum was formed to represent the aspirations and ideas of more parties, embracing developed and developing countries to overcome the crisis jointly. the g20 is the main economic forum globally that has a strategic position because it collectively represents around 65% of the world's population, 79% of global trade and at least 85% of the world’s economy (sherpa g20 indonesia, 2021). the g20 is a platform where country leaders, and their ministers, are committed to working between developed and developing countries, primarily low-income countries—to assist them in implementing national policies and priorities. it also boosts achieving development goals agreed upon by the international community, particularly the sustainable development goals (sdgs) (ballawar, 2020). the g20 promotes growth and development by providing policy consistency, analysis and practical instruments. it allows g20 members to collaborate between developed and developing countries to strengthen development initiatives as a global agenda. it also shows that the forum keeps paying attention to human resource development. not only at international, regional and national levels, the job-seeking community also benefits from the coordinated efforts of the g20 to create jobs. the g20 plays an essential role in fostering an enabling environment for equitable global growth and development. accordingly, its efforts to provide financial stability, promote prosperity, and prevent and manage crises are essential to the international community. as developing countries become more integrated into the global economy, they are helping the g20 achieve its goals of strong, sustainable, balanced and inclusive global growth. in this way, the flexibility and accountability of the g20 have been relevant to encouraging the collective interests of member countries, including maintaining global economic and political stability in the long term. the g20 becomes a crucial annual meeting because it can deliver every country's interest. the ability of the g20 forum to convey aspirations to the international community is seen as an ideal prospect for countries to implement their respective national interests. moreover, the momentum of bilateral and multilateral meetings conducted within the event allows a country delegation to meet and share insight against other parties related to their interests or attain a personal and emotional approach. however, not all summit results can accommodate each country's goals. it may be likely that the summit's results could be detrimental to several parties. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 291 mapping vulnerabilities and threats. the environment and international community are prone to conflicts of interest between countries. an instrument that can be utilized in secrecy outside the national territory is needed to secure these interests. the secret instrument (clandestine) that is used to secure the interests of a country in the international community from all types of conflicts that may occur is the intelligence instrument, in which the action is carried out in the form of strategic intelligence operations. strategic intelligence can be described as strategic intelligence about foreign nations' capabilities, vulnerabilities, and probable courses of action. it is produced primarily for the use of high-level military commanders or policymakers in foreign affairs, charged with the planning and executing of national security measures in times of peace and with the conduct of military operations in times of war. strategic intelligence is related to how users or managers can avoid failure and minimize the risks faced. therefore, strategic intelligence needs to gather information about its capabilities, intentions, opportunities, vulnerabilities, limitations, and risks or threats from a focus topic. strategic intelligence is concerned with making foreign and domestic policy policies in international relations, covering various sectors, such as economy, trade, energy, industry and technology or defense planning and military interests. strategic intelligence creates a mapping pictures of foreign countries' capabilities, strengths, vulnerabilities, and possibilities to act. strategic intelligence also gathers data about the possibility of conflict vulnerabilities-anticipating before reaching the final scale, the war. the initial stages of strategic intelligence are generally formulated through non-military methods to influence the behavior of the elite in the target country in the mission, such as the launching of a psywar, destabilization of political and economic conditions, or propaganda to distort information in a community. thus, strategic intelligence has high relevance in modern policymaking related to state vulnerabilities and threats. covid-19: disruption to the order of society. pandemic covid-19 has posed a severe threat to human physical and mental health. it has had a considerable impact on daily life, with psychological ramifications worldwide. the public health consequences of the sars-cov-2 outbreak are genuinely beyond anyone's comprehension (muhyiddin & nugroho, 2021). more than 210 nations have been affected by the pandemic, and most of them are currently undergoing infection control measures such as lockdowns, quarantines, obligatory mask use, and public distancing (wang et al., 2021). the covid-19 epidemic has put the globe on the verge of the most significant economic downturn in the last 50 years. according to the international monetary fund (imf) in its book the world economic outlook, the global economy will grow by minus 3.5 percent in 2020, which is worse than the global financial crisis of 2009 and the asian monetary crisis of 1998 (international monetary fund, 2021). the issue of covid-19 is still widespread in the national community. indonesia has started a vaccine program and has reached 132 million people who received the first dose of vaccine, 86 million who received the second dose of vaccine and 1.2 million health workers injected with the third vaccine. however, the issue of covid-19 is still a problem that interferes with people’s activities in general. therefore, the existence of covid-19 is an indicator of a threat that directly impacts the continuity of the upcoming 2022 g20 indonesia presidency (https://covid19.go.id., 2021). giving vaccines and education on the importance of vaccines for immunity against viruses can reduce transmission rates. the covid-19 virus variant b.1.1.529 or omicron was recently detected in indonesia on 16 december 2021 (farisa, 2021). this incoming virus variant, at first glance, has become the primary concern of the indonesian people, although unlike the beginning of covid-19 at the end of february 2020. the public's attention is more on the thought 'will this omicron variant be the third wave of covid-19 in indonesia?' due to the past few months, the indonesian government seems to be able to control the spread of covid-19 with the push for a vaccine campaigned by president joko widodo and commission ix of the indonesian house of representatives (maharani, 2021). https://covid19.go.id/ international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 292 the omicron variant can be 'resistant' to the vaccine. nevertheless, recently, there has been a debate about whether this variant will be resistant to vaccines that have been distributed in the community. studies by discovery health, south africa's largest health insurance company, show that vaccines such as pfizer and biontech provide only 33 percent protection against infection (wroughton, 2021). in collaboration with scientists at the university of hong kong, a new study from columbia university researchers suggests that the omicron variant may evade the immune protection provided by natural vaccines and infections (columbia university irving medical center, 2021). according to them, vaccines and boosters may not help much, so new vaccines and treatments are needed to anticipate the spreading virus (keslen, 2021). however, as a reference for countries' regulations on health, who said that they still needed to work with partners to understand the further potential impact of the omicron variant, including the impact on vaccines. who still urges that vaccines remain essential to reduce severe illness and death, including against the dominant variant in circulation. suppose the claim is valid that omicron will be resistant to vaccines. in that case, holding the g20 presidency in indonesia requires strict protocols before, during, and after the event. the schemes that can occur are: 1) omicron is widespread in cities in indonesia and hinders the focus of government performance, including budget allocation, in the implementation of the g20 in 2022. it will impact during and after the g20 is held, where the indonesian government must provide handling due to this. the possibility, if the spread of omicron cannot be controlled, then the implementation of the g20 could be postponed or held entirely online to ensure the safety of all g20 summit participants; 2) g20 summit participants accidentally brought the omicron virus into indonesia, increasing the possibility of local spread through imported cases. concerning papua and the effort to maintain domestic politics stability. the issue of papuan freedom becomes a challenge when discussing the essence of human and state freedom to determine their destiny. it cannot be miscalculated. this issue can weaken indonesia's position in dialogue in multilateral forums and any forum. issues that can be exploited by certain countries, generally western countries, such as the us, australia, uk, canada, and new zealand, are interested in the liberation of papua from indonesia. the dialogue that cornered indonesia had occurred in the discussion of the united nations general assembly (unga), which was expressed by vanuatu, which was later refuted by the indonesian diplomat, silvany austin pasaribu. vanuatu's continuous support for the united liberalization movement for west papua (ulmwp) movement and echoes of the internationalization of the issue of the free papua movement seem to have sown a war drum suppressing indonesia's counter-action in upholding sovereignty. it becomes a severe challenge to indonesia if vanuatu does not acknowledge papua (papua province and west papua province) as part of the republic of indonesia. because they seem to consider that indonesia has committed human rights violations by colonizing papuan territory and the melanesian race of papua, it is confirmed by implementing vanuatu's ideological constitution, which recognizes that as long as an independent melanesian race has not been born, the melanesian nation will not be fully independent. the trend is getting hotter when vanuatu aggressively raises the issue of free papua on the global agenda at every annual unga meeting. it is solely aimed at attracting the world's attention to form a global opinion on the actions of the indonesian government that commit gross human rights violations that curb the right of the papuan people's independence to free themselves from the republic of indonesia. vanuatu's unilateral action has triggered a strong reaction from indonesia, which inevitably responds firmly but precisely and carefully, with strategic steps that provide a strong deterrent to the internationalization of the papua issue (helmy, 2019). "free melanesia" ideology is the only reason vanuatu aggressively fights for papuan independence. for vanuatu, papua belongs to an inseparable melanesian race. for this reason, it is necessary to unite in the form of melanesian unity. this ideology is written in vanuatu's legal constitution, currently the constitutional guideline. this ideological understanding is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 293 strengthened by melanesian culturalism as rational beliefs and ideals that strengthen racial solidity in the south pacific free from colonialism. as recorded in history, the melanesian race countries in the south pacific, including vanuatu, have been colonized. vanuatu launched political provocation to streamline regionalism based on socialistic racism by forming a melanesian-led regionalism paradigm in sub-regional cooperation in the south pacific. in this case, vanuatu wants to make itself an "ideological magnet" in the south pacific by using the ideology of melanesian independence and unity for political gain. however, it is also realized that vanuatu's ideology is deliberately politicized solely to make vanuatu a pioneer of the melanesian economic revival. the lighthouse politics began to be carried out in a state where a socialist political system was implemented, against the background of vanuatu's desire to make the country an engine of regional growth. it is this understanding that creates a covert dual foreign policy. on the one hand, vanuatu prioritizes the ideology of melanesian for political purposes. on the other hand, there is a politicization of ideology used for economic interests. for indonesia, a challenge is quite formidable when dealing with the stigma of politicization of ideology, racial regionalism, and the extreme melanesian ideology launched by vanuatu. it has put indonesia and vanuatu in contradictory ideological positions on the papua issue. indonesia is a country where most of the race is austronesian (in indonesia's western and central regions). at the same time, the minority is melanesian (in the eastern part of indonesia). therefore, stay based on the steadfastness of unity and integrity, making papua an inseparable part of the republic of indonesia based on the nation's struggle against the invaders. meanwhile, vanuatu, whose entire society is melanesian, considers papua part of a single melanesian race that cannot be separated from its emotional ties to all melanesian races in the south pacific. it causes vanuatu, which is still apathetic towards the republic of indonesia. thus, this issue can be used by separatist groups in papua to garner international support at the g20 meeting. this notion is prone to be discussed. indonesia needs to take diplomatic steps with countries that have made papua an agenda item in their domestic parliament. raising operations must be carried out by the ministry of foreign affairs and the state intelligence agency to minimize the intentions of certain countries trying to bring the papuan agenda to congress. indonesia as the chairperson must be able to minimize the potential for this discussion—which will harm indonesia's position by discussing conflict and separatist issues, which should be part of indonesia's domestic work. palm oil issues that hold indonesia’s exports and economic acceleration. the resolutions decreed by the european parliament on palm oil and rainforest deforestation it has expressed general considerations that recall that malaysia and indonesia are the primary producers of palm oil, with an estimated 85-90% of global production, and welcome the fact that malaysian primary forest levels have increased since 1990, but remains concerned that current deforestation levels in indonesia are running at a rate of -0.5% total loss every five years (european parliament, 2017). this resolution shows discriminatory actions against palm oil-producing countries. it contradicts the eu's position as a champion of open, rules-based free, and fair trade (suwarno, 2019). furthermore, the data and information related to palm oil and forestry management in producing countries are not accurate and accountable, including data in indonesia (suwarno, 2019). in addition, this resolution also neglects the multi-stakeholder approach and contains a negative note on palm oil. among them are mentioning that palm oil is a severe problem associated with corruption, child labor, human rights violations, overriding the rights of indigenous peoples, as a trigger for deforestation, and habitat destruction. the resolution also recommends investing palm oil in sunflower seed and canola oil (sari, 2021). efforts to hinder the palm oil industry are also carried out through a single certification scheme for palm oil entering the eu. then, the eu will gradually eliminate vegetable oils that trigger deforestation starting in 2020. this resolution regarding palm oil does not explicitly international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 294 mention indonesia. however, the world knows that the largest producer of palm oil is indonesia, followed by malaysia, thailand, colombia, and several other producing countries. in early 2015, at a working meeting of the heads of indonesian representatives at the ministry of foreign affairs, president joko widodo gave instructions and mandates to the ministry of foreign affairs to carry out economic diplomacy. diplomats must have a view as marketers or market seekers for indonesian products. with the stipulation of economic diplomacy as one of the indonesian ministry of foreign affairs priorities, synergy and coordination with all stakeholders are immediately enhanced and strengthened. the efforts made by the policy assessment and development agency (bppk) of the ministry of foreign affairs of the republic of indonesia in economic diplomacy, especially in the sector of strengthening the sustainable palm oil industry, are more directed toward the development of intensive collaboration with academics, researchers, think-tanks, and other related institutions, both at home and abroad. bppk is expected to formulate an effective foreign policy and be part of the formulation of a single narrative for indonesia's sustainable palm oil policy (kementerian luar negeri republik indonesia, 2018) the malaysian prime minister has also captured indonesia's commitment that the issue of palm oil is a significant issue for asean. in this regard, president joko widodo and prime minister mahatir muhammad have delivered a joint letter to the eu and expressed deep disappointment with the eu's plan to ban palm oil for biofuels (the jakarta post, 2019). the statements of the two heads of state, indonesia and malaysia, respond to the ongoing economic diplomacy towards the policies of the european union commission and even towards the eu. therefore, discussions and dialogues held at the g20 will ensure that indonesia's interests—providing access to palm oil to the eu—become essential. indonesia can ensure that the palm oil production protocol does not conflict with what was previously stated by the eu. indonesia and illegal logging, nature conservation, and local customs issues are closely related. that way, indonesia's interest in advancing indonesian exports through palm oil can be achieved to encourage the acceleration of the nation's economy. turmoil in the south china sea. as a geopolitical issue discussed in the sherpa track dialogue, the notion of the south china sea is still hotly discussed, especially now that a new maneuver is emerging, namely the establishment of aukus in the asia-pacific region. the tension between indonesia and china has reached a new phase. on 1 december 2021, several chinese officials requested indonesia to halt oil and gas drilling in northern natuna. the chinese government sent a complaint letter to the indonesian foreign ministry, claiming that the drilling took place on chinese land. according to an indonesian ministry of foreign affairs source, the letter is threatening since it promotes the nine-dashed line, a chinese unilateral claim to the south china sea that breaches the eezs of more than five southeast asian nations. however, the indonesian ministry of foreign affairs' statement, according to the diplomat (2021), emphasized indonesia's sovereign prerogative and declared that drilling would not be suspended (basundoro, 2021). indonesia must bolster its political and security clout to counter china's ongoing aggressiveness. given the ineffectiveness of asean centrality in deterring rising chinese incursions and regional instability, indonesia should strengthen its strategic autonomy to retain its sovereignty and keep regional threats under control. meanwhile, strengthening bilateral connections with aukus members might be a strategic move, as the mini-lateral forum provides a solid framework for regional security cooperation, notably in naval capability development. despite the indonesian foreign ministry's reservations about its formation, indonesia has already begun bilateral negotiations with aukus members. in september 2021, a two-plus-two meeting between the indonesian and australian ministries of foreign affairs and defence highlighted both nations' resolve to strengthen their security cooperation and, as a result, reaffirm their commitment to china. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 295 while a strategic partnership with aukus may be advantageous and strengthen indonesia's influence, it should not be assumed. beijing may see any future cooperation with aukus as a "betrayal," worried that indonesia has breached its neutrality by joining the western military alliance. this event would strengthen china's erroneous impression of indonesia, perhaps jeopardizing economic ties between the two countries. despite its territorial incursions, china is indonesia's most significant commercial partner. furthermore, as part of the belt and road initiative, the two nations have pledged to work on crucial infrastructure projects (bri). consequently, jakarta attempts to maintain a balanced relationship between china and the west based on neutrality and an active foreign policy. indonesia may be able to emphasize firmly in the context of the g20 that regional peace must be a top priority. conflicts of interest, trade politics, budget competition, and regional defense equipment may add to regional tensions and stress. it must be the glue that keeps conflict communication together. the us, its allies, and china are all members of the g20. foreign clandestine operation, the urge to counter-intelligence. the holding of the g20 in cities in indonesia increases the possibility of foreign intelligence operations to collect data or information that is publicly available to support the accomplishment of the national interests of each country. the events allow many foreign representatives to attend every series of work programs in the g20. besides the series of events, the representative will undoubtedly explore the cities where the event occurs, build interaction with the local community, and interact with information circulating among residents. the use of human intelligence, who are proficient, may take advantage of this opportunity as a loophole to extract information from the public, which may be related to the community's perspective on political affiliation, the direction of government policies, the legitimacy of the head of state in local communities, for example. these statements contain information that can be useful for foreign parties to formulate policies, map vulnerabilities and opportunities, and promote their national interests. strategic intelligence is remarkably needed to optimize indonesia in advancing national interests and national security. the function of strategic intelligence as a collection and analysis technique must be utilized to reveal the hidden agenda of particular countries and conduct counter-intelligence against actions that can harm the state. thus, indonesia's opportunities can be maximized, and the impact of weaknesses can be minimized. in addition, intelligence carries out counter-intelligence activities—steps are taken to prevent the activities of foreign intelligence agencies from attempting to carry out activities that could harm the intelligence agencies of the receiving country. typically, infiltration is done to support espionage, subversion, sabotage, and even terrorism. however, counter-intelligence aims to detect, prevent, and find indications and evidence of foreign intelligence activities in a broader sense. at the same time, the struggle for their national interests has used illegal means by utilizing methods and techniques of covert activities that could be detrimental to the recipient country's national interest. the strategies and approaches to advancing indonesia's interests in multilateral forums are different from diplomacy in general. intelligence needs to play a role by using strategic intelligence. this secret instrument may deploy inside or outside the national territory to protect national interests. in the context of international relations, intelligence can be applied through covert action or espionage. there are three primary missions: collecting and evaluating data/information, counter-intelligence (which can thwart the efforts of opposing intelligence services in gathering information about our country), and covert action—designed to influence the internal or external policies of a target country. if the strategic intelligence is successful, at least information about the hidden agendas of other countries in multilateral forums will be identified and prevent other countries from knowing our country's hidden agendas. hence, by utilizing this information, the decisionmaker can anticipate the hidden agendas of other countries' interests. in supporting diplomatic negotiations and lobbying efforts, intelligence agencies play a role in conducting intelligence operations, collecting information and analyzing the concerns of target international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 296 countries on multilateral cooperation, and making efforts to change the policies of target countries to establish multilateral cooperation with indonesia. intelligence cooperation may be designated within diplomacy efforts. diplomacy and intelligence cooperation are formed through the intelligence community as policy support for the state. thus, resulting in multilateral cooperation through an understanding of mutual benefits. the intelligence operations seek and capture current opportunities and play a role in anticipating threats, challenges, obstacles and disturbances in the forged cooperation. for example, a hidden agenda causes indonesia to experience more significant losses or losses. in multilateral cooperation, indonesia must attract as much support as possible from other participants. our prioritized agendas can be accepted and become mutual agreements. conclusion national interests and goals are the fundamental motivation for countries to collaborate bilaterally or multilaterally. the goals of self-help and survival a la realism are still relevant to be used as a framework for each country's thinking that they are obliged to maintain their security. the g20 multilateral forum is a representation and dialogue platform to establish meetings between countries to establish or continue bilateral and multilateral relations. the forum can result in an agreement or hold a discussion to discuss a particular issue. however, its strategy is difficult to predict in achieving its national goals. assisted by the role of intelligence, the national goals are increasingly visible. for this reason, it is necessary to have the skills of diplomats or representatives of the state to catch the signal of interest. indonesia's g20 presidency has several priority agendas: global leadership for handling the pandemic, digital-based economic integrity and connectivity, and encouraging human resource productivity. however, it is also necessary to be aware of other countries' agendas that are offensive or undermine indonesia's interests in carrying out its national interests. therefore, anticipation and mitigation are needed to minimize the negative impact of the influence of foreign countries. for this reason, strategic steps are needed in responding to the political maneuvers of foreign countries. benny wenda said narratives that have horrible connotations for indonesia on the page. indonesia needs to be aware of issues that can corner its position, such as the discourse on papuan independence, which is often echoed by western countries under the pretext of democracy and indonesian occupation in papua. it can harm indonesia from the narrative that accuses indonesia as a country of gross human rights violators. because if we look at the mass media, there are many campaigns from human rights activists or neighboring countries who think that the indonesian government needs to release papua. websites freewestpapua.org and genocidewatch.com, for example, openly solicit assistance from the international community to liberate papua. this issue needs to be discussed in constructive and careful dialogue for the safety of the nation’s integrity. another issue currently in the spotlight is china's politics in the south china sea, bringing regional vulnerabilities to the border. this issue involving many countries was then added to the complexity due to the emergence of aukus as a new defense pact in the indo-pacific region, creating resistance for china and forcing indonesia to return to 'paddling between two reefs'. the dilemma and the risks faced are in the form of 'partisanship', injuring indonesia's neutrality in any defense block. moreover, both the west and china significantly influence the indonesian economy and defense. hence, indonesia needs to carry out constructive and proportional diplomacy so that both do not put more pressure on indonesia's interests. intelligence functions and skills can assist the state in mapping out opportunities and challenges, which then creates strategic steps in achieving national interests. in the strategic intelligence approach, the ban on palm oil exports by the european union is also a challenge in itself that must be handled carefully. because it contains sensitive issues about countries' commitments to protecting the 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(2021). omicron variant more resistant to vaccine but causes less severe covid, major south african study concludes. washington post. retrieved 22 december 2021, from https://www.washingtonpost.com/world/2021/12/14/south-africa-omicron%20coronavirus/. https://nasional.kompas.com/read/2021/01/13/14184371/komisi-ix-dpr-vaksinasi-covid-19-harus-didukung-kampanye-edukatif-dan https://nasional.kompas.com/read/2021/01/13/14184371/komisi-ix-dpr-vaksinasi-covid-19-harus-didukung-kampanye-edukatif-dan https://doi.org/10.36574/jpp.v5i1.181 https://www.cnnindonesia.com/ekonomi/20170417163759-92-208126/mendag-berencana-bikin-standar-sertifikat-minyak-sawit https://www.cnnindonesia.com/ekonomi/20170417163759-92-208126/mendag-berencana-bikin-standar-sertifikat-minyak-sawit https://sherpag20indonesia.ekon.go.id/sejarah-%20singkat-g20 https://doi.org/10.18196/hi.81150 https://www.thejakartapost.com/news/2019/03/21/indonesia-reviews-cepa-after-eu-%20proposes-cap-on-palm-oil-based-biofuels.html https://www.thejakartapost.com/news/2019/03/21/indonesia-reviews-cepa-after-eu-%20proposes-cap-on-palm-oil-based-biofuels.html https://doi.org/10.1038/s41392-021-00527-1 https://www.washingtonpost.com/world/2021/12/14/south-africa-omicron-%20coronavirus/ https://www.washingtonpost.com/world/2021/12/14/south-africa-omicron-%20coronavirus/ environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 9 long rang trans-boundary air pollution smelter case arbitration outcome volume 1 nomor 1 march 2020 page 9 13 negesse asnake ayalew ethiopian police university college, sendafa,, ethiopia. corresponding author: negesse asnake ayalew, ethiopian police university college, sendafa,, ethiopia e-mail: bichenalaw@gmail.com article history: received: 2020-02-28 revised: 2020-03-09 accepted: 2020-03-28 abstract: the purpose of the investment is to bring benefits to the owners and sustainable development for the local community and for future generations. arbitration is the process of resolving legal disputes between individuals, groups and countries. every investment activity must ensure sustainable development to respect the rights of future generations. however; canadian zinc smelting companies emit sulfur dioxide and cause air pollution in the united states. this created a dispute between canada and the united states, then they agreed to settle it through a neutral arbitration court. as a result, this arbitration court ruling creates two principles of international environmental law primarily; the polluter pays the principle and obligation of the state not to damage the environment outside its jurisdiction. this arbitration award establishes the concept of harm across borders and the principle of polluter pays to ensure the sovereignty of international environmental law. therefore; if disputes arise between countries, they can resolve them through peaceful dispute resolution mechanisms such as negotiation, mediation and arbitration. keywords: arbitration; air pollution; polluter pay principle; peaceful dispute resolution cite this as: ayalew, n.a (2020). long rang trans-boundary air pollution smelter case arbitration outcome. international journal of environmental, sustainability, and social science, 1(1), 9-13. https://doi.org/ 10.38142/ijesss.v1i1.37 introduction everybody has the right to live in clean and health environment. so any development project has to balance boosting its profit with protecting the environment from pollution, which means profit at the cost of the local community and future generation is prohibited. a conflict was started between two small towns and one smelting factory, which is northport town in united states and trail town in canada are sit along the columbia river. a smelting factory in trail was means of income for its citizens but pollute the northport land, imposing damage on the local farmers land. in early 20th this created conflict among investor for profit and the surrounding community health. in other word; it is a conflict between two sovereign states over a tran’s boundary river. the conflict between these two countries was resolved through arbitration tribunal, which created the two principles of international environmental law such as the polluter pays and states have a duty to prevent trans-boundary harm. in this paper the writer attempt at recognizing the sources of international environmental law principles. it deals with principles of international environmental law, air pollution and resolution of trans-bounder air pollution through arbitration. method air pollution pollution means any condition which is hazardous or potentially hazardous to human health, safety, or welfare or to living things created by altering any physical, radioactive, thermal, chemical, biological or other property of any part of the environment in contravention. air pollution can be defined as the introduction by man, directly or indirectly, of substances or energy into the air resulting in deleterious effects of such a nature as to endanger human health, harm living resources and ecosystems and material property and impair or interfere with amenities and other legitimate uses of the environment. major source of pollution are inefficient modes of transportation, coal‐fired power plants, agricultural sector and waste burning. these company realized into the environment polluted substances such as nitrogen oxides (nox), sulphur oxides (sox), particulate matter (pm) and heavy metals, particularly mercury and lead. the traditional legal approaches currently available under international law do not provide a comprehensive response to air pollution and also the current legal landscape has developed on an ad hoc basis and as a result there are serious gaps in geographical and pollutant/pollution source coverage. environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 10 furthermore, international law does not address the global impacts of air pollution. at the same time, developing a global treaty on air pollution seems unlikely in the near future. arbitration of transboundary air pollution arbitration is about se ttling a legal dispute in which parties conclude arbitration agreement called arbitration clause or submission and where the parties appoint arbitrator(s), who under a private service contract render(s) judicial services by hearing and handling the case and make arbitration award, which will be recognized and enforced by the state according to the existing laws on arbitration. disputing parties choose arbitration than court litigation in order to get the benefit of arbitration such as speed, choice and expertise of impartial neutrals, informality and flexibility, privacy and confidentiality, economy, finality, savings in public expenditure, private savings in time and energy, retention of beneficial business and personal relationships, shortening of court dockets, more efficient legal systems, and qualitative improvement in the delivery of justice. so if dispute rose between sovereign states, arbitration is best option. the process of arbitration is different based on national and institution arbitration law and also freedom of parties to determined the process of arbitration. however; the uncitral model arbitration rules have got worldwide consensus on the principles and important issues of arbitration practice are: the existence of arbitration agreement; constitution of arbitration tribunal; determination of jurisdiction of arbitral tribunal jurisdiction; the conduct of proceeding; making of award and other decisions; challenging arbitration award and recognition and enforcement of award. arbitration has similar procedure with court except its flexibility. sovereign states do not respect any court of law to rule over them. so sovereign states only submit to arbitration on a voluntary basis. the permanent court of arbitration (pca) in den haag is an intergovernmental organization with over 100 member states. established in 1899 to facilitate arbitration and other forms of dispute resolution between states, the pca has developed into a modern, multi-faceted arbitral institution that is now perfectly situated at the juncture between public and private international law to meet the rapidly evolving dispute resolution needs of the international community. pca provides services for the resolution of disputes involving various combinations of states, state entities, intergovernmental organizations, and private parties. the pca can assist in the selection of arbitrators, and may be called upon to designate or act as appointing authority. international organizations like world trade organization (wto), world bank and others are also acting on an international scale. disputes are settled by arbitration according to rules. environment refers to natural resources both abiotic and biotic, such as air, water, soil, fauna and flora and the interaction between the same factors; property which forms part of the cultural heritage; and the characteristic aspects of the landscape. environmental problems arising from development activities (investment) and the indiscriminate bombardment of cities, towns and countryside areas in effect which renders the civilian population to a military target of a new form of warfare-environmental warfare. this irreparable alteration to the environment may threaten the entire population, and it is tantamount to a crime against humanity, perhaps to a greater extent than genocide which may be limited only to a given ethnic minority in a specified area. environmental damage can affect the territory of the state where the activity causing the harm occurs, the territory of a different state, or the global commons that is, territories that do not fall under the national jurisdiction of any state such as the high seas. in the case of trans frontier pollution defined by oecd that any intentional or unintentional pollution whose physical origin is subject to, and situated wholly or in part within the area under the national jurisdiction of one state and which has effects in the area under the national jurisdiction of another state. it can result from the violation of conventional or customary rules, and therefore impair the rights of the state in which the effects occur. whereas; in the case of pollution affecting areas not subject to the jurisdiction of any state commonly known as pollution of the global commons and in this case no state is directly entitled to react unless the state responsible for the pollution harm has violated an obligation erga omnes. in early 20th in trial factory was means of income for citizens’ rather than harm for community. smelting is the process of heating an ore and chemically extracting the metal and sulfur dioxide in order to reprocess it into products like rods, sheets, wires, etc., which emits pollutants in the form of smoke, particulate matter, and slag. the smock was the sign of industrialization and development. its operations had been small but emitted approximately seventy tons of sulfur dioxide a day, which polluted the surrounding environment. the first people to bring suit against the smelter at trail were local canadian farmers. the trail smelter had reacted to charges of pollution as bought lands within five miles of the factory and purchased smoke easements with the local citizens in order to prevent future litigation, failure of the farmer’s crops was a result of either bad farming techniques or the natural environment. however; this objection is unsuccessful. the american farmers would later form a committee to protest the invasion of their rights and homes by this rich foreign corporation, but they require absolutely prove the effect of pollution on their cropland. one case brought up by local canadian farmers made it all the way up to the canadian supreme court, which is awarded sixty farmers $60,000 in damages without not put any restrictions or regulations on how much the smelter could emit. the american farmer were formed the citizens protective association with the purpose of fighting consolidated mining and smelting together as a powerful, united force, but they dissolved the environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 11 association by offering money to individual farmers. the cpa grew in numbers and power and by 1927 their complaints were no longer being ignored and the factory could not buy land easements from the americans. its law stated that british columbia courts were prevents from seeing suits for damage to foreign lands and the cpa could not directly sue factory. this prevented consolidated from fulfilling its plan of buying local land and establishing its eminent domain, creating an industrial zone dominated by the company rather than the citizens. this law gave was forced to go to local congressional government who petitioned the federal government for assistance. in 1927 a united states department of agriculture (usda) plant pathologist surveyed the land and found no evidence of damage due to the smoke rather other causes. the cpa is rejected it then requested four neutral usda scientists to investigate the area. this marked the united states government entry into the conflict. in 1927 the state department proposed to canada that the case be referred to the international joint commission (ijc), which became international issues. the ijc was founded in 1909 as a bilateral treaty between canada and the united states in order to prevent boundary disputes, specifically concerning waters, in order to establish sovereignty among the two nations. the smelter dispute was referred to the ijc under article v that states that disputes along the common frontier shall be referred from time to time to the international joint commission is marked the balfour declaration that made canada independent of great britain. therefore; the ijc was hearing statements from canada who was embarking on an international case alone for the first time and america, whose argument was characterized by local farmers with little credibility like lack of capable of executing an enforceable decision. article ix states that reports from the ijc should not be regarded as decisions or arbitral awards, focus on compensation rather than future control methods much to the farmers dismay. in 1935 the ijc held a convention and hearings showcased complaints from the farmers, testimonies from four groups of scientists, arguments delivered by lawyers representing consolidated and the farmers and counsel from both the canadian and united states government. the hearings provided experts from both the united states and canada who were highly politicized based on what country they represented in order to provide on the damage of smelter smoke was shaped by the interests of their country. both are observed damaged crops but they disagreed on the extent and the cause of the damage. after reviewing the case the ijc was recommended canada pay to the united states $350,000 for damages but the united states rejected these recommendations. therefore; the ijc established an arbitration tribunal in which was to consist of three members, one canadian, one american, and one belgium, including two scientists to make decisions on the key questions of the case. the questions of the case were whether the plant had caused damage and how this damage should be paid for, whether or not the plant should refrain from causing damage and to what extent, what measures should be adopted by the plant to reduce emissions, and what compensation should be paid? the tribunal would use international law practices, american law, and american courts to analyze the facts and evidence. disputing parties were given their statements, evidence and arguments would be presented, and investigators would be appointed on behalf of each government. finally, the tribunal would rule the following award on sovereignty and established principles international environmental law. on april 16, 1938 the tribunal award was the factor promised to technological methods to reduce the harmful sulfur dioxide emissions proved to be false. then it consolidated installed two reduction units for the absorption of sulfur from the zinc smelter and gases from the lead roaster and a new system of control of the emission during growing seasons from 1936 and 1937. however; the impact is increasing. witnesses representing the united states associated the damage to the smelter fumigations whereas witness representing canada attributed the damage to other causes, such as damaging logging techniques and fires. consequently; the tribunal appointed two technical consultants and a meteorologist to focus on how to improve the operation of the plant based on weather and seasonal conditions. the tribunal establishes that there was damage to reproduction in trees and that some extent of this damage was due to fumigations but it does not identify that extent. the award sets up the precedent that the trail smelter will be responsible for regulating its pollution and it will not be responsible for halting pollution all together. on march 11, 1941 the tribunal claimed that the smelter had caused no damage since 1937 and would not need to pay the farmers any more compensation. the tribunal attempted at finding a balanced solution that the smelter was able to continue operations and the farmers were no longer harmed by the smoke and received appropriate compensation. the final decision of the tribunal held that the dominion of canada is responsible in international law for the actions of the smelter since no state has the right to use or permit the use of its territory in such a manner as to cause injury by fumes in or to the territory of another or the properties or persons therein, when the case is of serious consequence. this means that state can pollute its own land as much as it wants as long as it abides by law and once that pollution crosses an international boundary though, and is of serious consequence, the state has violated the sovereignty principle of international law. the tribunal focused on the extent of the economic loss due to the noxious smoke in order to identify whether or not it was of serious consequence.it is established that the injury to cleared and unclear lands was serious enough to warrant compensation, which did not find that the damage on livestock environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 12 and the property in the town of northport was serious enough to be compensated for. therefore; proving damage was caused by the pollutant and it is seriousness. therefore; the arbitration awards bring two international environmental law principles. the obligation of the state comprise activities carried out by or on behalf of the state itself and also includes actions by any subject under the state’s jurisdiction (citizens, companies, municipalities etc). polluters should pay for the cost of pollution control measures, such as the construction and operation of anti-pollution installations, investment in anti-pollution equipment and new processes, so that a necessary environmental quality objective is achieved. other means of ensuring the polluter pays principle are through taxes and charges. application of the principle may be difficult in practice where identifying the polluter proves impracticable because the pollution arises from several simultaneous causes or from several consecutive causes, or where the polluter has become financially insolvent. in such instances, there may be no alternative to community assumption of the costs of remediation. before this arbitration award, disputes over air pollution between two countries had never been settled through arbitration and the polluter pays principle had never been applied in an international context. when the tribunal dealt with the details of the trail smelter arbitration, there was no existing international law that dealt with air pollution. therefore; a law dealing with international air pollution was modeled after america laws with the tribunal referring to a number of cases in the u.s. that involved air pollution between multiple states. the arbitration tribunal's frame issue what is the different between damage and damages? the award was damage to mean damages as in the monetary value lost by smoke pollution instead of as direct damage to the land then canada's responsibility for the conduct of the smelter became making sure that the smelter did not cause any more smoke damage to american. therefore; states has an obligation to prevent transboundary harm. arbitration process participants were nonsovereign states such as business organization. although canada accepted responsibility for the actions of the smelting plant, arbitration put the onus on canada to compensate for the factor past pollution rather than forcing factory to prevent future harm to american soil. the legacy of this decision includes the eventual creation of regulatory regimes to prevent environmental degradation, which allow nations to put states in charge of taking positive steps to control pollution and the failure by states to meet these responsibilities means they are breaching international law. principles’ of environmental law law emerges from the cultural traditions and moral and religious values of each society. these traditions and values continue to impact the development of legal norms. no legal order can regulate with specific rules any possible conduct of legal subjects. gaps are bound to exist in the normative network of any community. hence, the need to resort to general principles, that is, sweeping and rather loose standards of conduct that can be deduced from the various rules by extracting and generalizing some of the most significant common points. general principles constitute both the backbone of the body of law governing international dealings and the potent cement that binds together the various and often disparate cogs and wheels of the normative framework of the community. normally principles are spelled out by courts, when adjudicating cases that are not entirely regulated by treaty or customary rules. it cannot be denied that by so acting courts fulfill a meritorious function very close to, and almost verging on, the creation of law. the two distinct classes of general principles are; first, there are general principles of international law, namely those principles which can be inferred or extracted by way of induction and generalization from conventional and customary rule of international law. second, there are principles that are peculiar to particular branch of international law. in the context of environmental protection, cultures, religions and legal systems throughout the world contain elements that respect and seek to conserve the natural bases of life, maintaining concepts that can enhance and enrich the development of modern environmental law. environmental law can be generally defined as the body of law that contains elements to control the human impact on the earth and on public health. it is development during the past three decades has led to the emergence of an increasing number of concepts, principles and norms since it is linked to the origin and development of international environmental law, which developed mainly in a piecemeal fashion, not in a structured orderly way, as ad hoc responses to environmental threats and challenges. there are many international arenas and many international instruments dealing with specific environmental problem, these principles and concepts included in international legal instruments reinforces them and together with state practice will continue to contribute to the creation of a global framework for international environmental law. the principles established at two important united nations conferences, the 1972 conference on the human environment (“stockholm conference”) and the 1992 united nations conference on environment and development (“unced”) in rio de janeiro are produced declarations of principles the 1972 stockholm declaration and the 1992 rio declaration respectively, which were adopted by the united nations general assembly. for instances; the rio declaration contains a preamble and twentyseven international environmental law principles that guide the international community in its efforts to achieve sustainable development. environmental international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 13 international environmental law is an element of public international law, which has principles of duty to negotiate in good faith, the principle of good neighborliness’ and notification, and the duty to settle disputes peacefully. similarly; the principles of international environmental law are sustainable development, integration and interdependence; inter-generational and intra-generational equity; responsibility for transboundary harm ; transparency, public participation and access to information and remedies; cooperation, and common but differentiated responsibilities; precaution, prevention, polluter pays principle, access and benefit sharing regarding natural resources, common heritage and common concern of humankind, good governance. conclusion the purpose of investment is to bring profit for owner and lasting development to the local community and for future generation. during the early 20th century a canadian smelter company was operating in trail, british columbia along the columbia river which flows from canada across the border to washington state in the united states of american. the local farmers claimed damages from the waste emitted by the smelter but the canadian company that smelted zinc and lead was emitting sulfur dioxide which caused injury to plant life, forest trees, soil, and crop yields in washington state. consequently; the united states charged canada for these injuries and the case was referred to arbitration tribunal. the award of this arbitration tribunal established the concept of trans-boundary harm and the principle of the polluter pays to ensure sovereignty for international environmental law. therefore; if dispute arise between states, they may resolve it through peaceful dispute resolution mechanisms such as negotiation, mediation and arbitration. reference albert fiadjoe, alternative dispute resolution: a developing world perspective, dispute resolution (law), first published in great britain 2004 by cavendish publishing limited, data available isbn 1-85941-912-7, p. bratspies, rebecca m. and miller, russell a., eds., transboundary harm in international law: lessons from the trail smelter arbitration. cambridge: cambridge university press, 2010. catherine prunella, an international environmental law case study: the trail smelter arbitration, december 2014 dinwoodie, d. h. the politics of international pollution control: the trail smelter case. international journal 27(2) (spring 1972): 219-35. jstor. web. 10 oct. 2014. trail smelter arbitration, u.s.-canada, special agreement: convention of ottawa, aug. 15, 1938, ottawa, reports of international arbitral awards, vol. 3 gray, k. (2006). trans-boundary environmental disputes along the canada-us frontier: revisiting the efficacy of applying the rules of state responsibility. canadian yearbook of international law/annuaire canadien de droit international, 43, 333-391 islamic principles for the conservation of the natural environment (iucn environmental policy and law paper 20, 1983). nicholas a. robinson, training manual on international environmental law elisabeth haub school of law at pace university, nrobinson@law.pace.edu,2006 nicolas de sadeleer, environmental principles: from political slogans to legal rules, (oxford university press, 2002). patricia w. birnie and alan e. boyle, international law and the environment, (oxford: clarendon press; new york: oxford university press, 1992). prof. alexandre kiss, director of research, centre for environmental law, robert schuman university, france scheffer, theodore c. and hedgcoc, george g. injury to northwestern forest trees by sulfur dioxide by smelters. bulletin no. 1117, u.s. dept. of agriculture forest service. (june 1955). the council of europe convention on civil liability for damage resulting from activities dangerous to the environment which was done at lugano, 21 june 1998, art.2.10 trail smelter arbitration, u.s.-canada, decision, march 11th, 1941, reports of international arbitral awards, vol. 3 1938-1982. trail smelter arbitration, u.s.-canada, special agreement: convention of ottawa, aug. 15, 1938, ottawa, reports of international arbitral awards, vol. 3 1907-1910. trail smelter arbitration, u.s.-canada, trail smelter arbitral tribunal, aug. 16, 1938, reports of international arbitral awards, vol. 3 1911-1937. the trail smelter case re-examined: examining the development of national procedural mechanisms to resolve a trail smelter type dispute martijn van de kerkhof merkourios 2011 – volume 27/issue 73, article, pp. 68-83. wirth, john d. smelter smoke in north america: the politics of transborder pollution. lawrence: university of kansas, 2000. print. https://intlpollution.commons.gc.cuny.edu/contributors/catherine-prunella/ mailto:nrobinson@law.pace.edu,2006 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 144 village dimensions & its legal instruments (the challenge of creating prosperous farmers) volume: 3 number: 1 page: 144-148 abustan abustan magister of law, islamic university of jakarta, indonesia corresponding author: abustan abustan e-mail: cakbus.community@gmail.com article history: received: 2022-01-27 revised: 2022-02-15 accepted: 2022-03-17 abstract: various programs at the village level will not succeed without understanding from various elements of policymakers and program implementation in the village. this includes government systems, legal and economic instruments, and social/cultural institutions. for this reason, the community service that the author does is to find out various dimensions related to the village and existing legal instruments. the fact is that rural areas are the majority areas with diverse lives. as a supporter of life, the majority of villages produce food, both for household needs and on a larger scale. although it is the backbone of food producers, it can be said that there has not been much luck and prosperity, due to various factors, including the implementation of policies that have not been in favor of them (farmers). how is the implementation of development in the village after the enactment of law number 6 of 2014 concerning villages as a legal instrument? are there still gaps and obstacles for farmers? what efforts are made by the state in protecting the citizens (farmers) who live in the village? community service is carried out to obtain data related to "village autonomy" in the implementation of equitable development. as well as to obtain factual data, the extent to which the village government (stakeholders) are capable of accelerating development acceleration by utilizing the central government development assistance fund (apbn). and, observing the stretching of village development as the front line/lowest level of government in the constitutional system in indonesia. keywords: village, legal instruments, farmer welfare cite this as: abustan, a., (2022). “village dimensions & its legal instruments (the challenge of creating prosperous farmers).”international journal of environmental, sustainability, and social sciences, 3 (1), 144-148. introduction natural phenomena are signs of life in the village of rain; for example, it becomes an infinite blessing for farmers to fertilize rice that is starting to turn yellow in the fields. the benefits that farmers will achieve are already in their heads when they are harvested. how many harvests should be saved for household consumption, and how much should be distributed/shared to the market to be sold and then turned into savings, future investment. that is how farmers' lives and rural areas are an ecosystem that cannot be separated from nature. rural communities' lives have a close relationship with the surrounding natural environment. first, nature is the backbone of the rural economy, especially in the agricultural sector. second, nature is a source of meeting basic daily needs such as water and food. in addition, nature is also a part of local cultural life, both in handicraft products and local rituals and beliefs. thus, natural damage/changes clearly impact people's lives in rural areas. in fact, the state (read: the government) cannot be denied playing a key role in maintaining and advancing its citizens' economic, food, and social welfare. as an embodiment of the founding fathers' wishes, the concise oxford dictionary of politics defines the welfare state as a system in which the government claims to be responsible for providing social and economic security for the population. the welfare state is associated with the fulfillment of basic needs. therefore, it is considered as an equalization mechanism against the gap created by the market economy. in the context of the 1945 constitution of the republic of indonesia, the desire of the founders of the state to create a welfare state is reflected in the preamble to the 1945 constitution, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 145 in particular, the phrase "... to form an indonesian state government that protects the entire indonesian nation and the entire homeland of indonesia and to promote general welfare. ..". from the excerpt of the opening sentence of the 1945 constitution above, it is clear that the efforts of the founding fathers of the state to form a government of the state of indonesia aimed at providing welfare for all indonesian citizens. although it is not explicitly stated that indonesia is a welfare state in the formulation of the norms of the 1945 constitution (compared to article 1 paragraph (3), which states "indonesia is a state of law"), the spirit to realize the concept of a welfare state is evident from the composition of the constitution. norms in the 1945 constitution. at least, in the 1945 constitution, there is a special chapter, chapter xiv, which regulates social welfare which consists of two norms and can be categorized as an effort to provide welfare guarantees to the people, namely article 33 and article 34, 1945 constitution. therefore, our founding fathers imagined and had a dream, that an independent indonesia is an indonesia whose people are prosperous. it can be seen, when the people are from wherever they come from, whatever color their skin is, whatever religion they believe in (believing in) or whatever ethnicity they come from, and whatever conditions they have to accept physically, not living behind, not living abandoned, and having the opportunity to live well. however, so that our country can become an economic pioneer, so that the wheels of the economy grow double digits, in order to realize the ideals of the proclaimers of the nation bung karno and bung hatta, what first needs to be resolved are the two big problems faced by our farmers. first, the government must pay more attention to or prioritize the agricultural sector, so that the people (farmers) are more serious about working on their agricultural land. the villagers who produce their agricultural products get a selling value to raise their welfare. second, at every harvest, farmers experience a food surplus. it can be seen from the income of farmers of food crops has increased. because of this, farmers will continue to wait and collect government promises to continue to increase the price of grain. so, of course, the most effective way (mode) is to increase the absorption. thus, farmers hope that bulog will be more aggressive in absorbing grain and rice as a form of realization of the government's promise to absorb domestic production so that the selling price of grain at the farmer level will increase. it is also part of the government's commitment to improving the peasants' welfare. with such hope, we will no longer hear complaints from farmer groups regarding the situation of grain prices whose prices have fallen below the standard, namely the price of grain dropping to rp. 3,500 per kg of gkp in mid-april 2021. (kompas, farmers awaiting government promise, 7/5 /2021). an important point for the farmer is that if he is really able to be fulfilled, then the agricultural sector will become the foundation of life for the increasingly exciting villagers. and in the end, the productivity of farmers will continue to increase every year. this challenge will become a big homework for the government in the future, namely to pay attention by helping farmers to realize their welfare. if this condition is ignored, in the sense that the government does not help, the farmers will forever be unable to compete because their current position is too weak. i think we hear this kind of opinion or argument a lot, so actually, this is not a new argument. even in foreign countries, many have practiced it, such as: china, malaysia, taiwan, and india, which have already done it. again, it is not an easy job. if necessary, our farmers are assisted by the government with seeds, plants, irrigate, and fertilizer assistance in this context. thus, it is hoped that later farmers will have great quality harvests. thus, it is hoped that farmers can rise to the stage of prosperity in this way. moreover, what farmers produce is food which is a strategic commodity. food is not just an economic commodity. food is a strategic commodity, a strategic commodity for the benefit of the nation and state. it can be implemented and realized through a concept introduced by the chancellor of ipb prof. arif satria: one village one ceo (one village one ceo), which is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 146 proven to be able to encourage creativity and improve the quality of agricultural products in villages. it is this basic assumption that must be acknowledged. the new civilization provides physical assets, such as infrastructure, and builds the strength of human resources (hr). with a note that we always return to bung karno's philosophy: agriculture is the basis of our civilization. in the context of agricultural development, the government's commitment to the welfare of farmers cannot be questioned. farmers are the main actors in food production, an integral part of agricultural development. the success of agricultural development lies in the strength of farmers. because of that, the welfare of farmers is non-negotiable. therefore, the presence of the state is a necessity. the constitution mandates that the state is always present in every citizen's problems. in-law number 18 of 2012 concerning food and law number 7 of 2014 concerning trade, the obligation of the state to be a stabilizer of food prices are regulated. in fact, the commitment of "the state is present" is also stated in president joko's nawacita. in point 1 of nawacita, it is emphasized: "bringing back the state to protect the whole nation and provide a sense of security to all citizens," as for point 2: "making the government not absent by building governance that is clean, effective, democratic, and reliable. all of them that, to prove the state's concern for farmers. in the context of agricultural development, the government's commitment to the welfare of farmers cannot be questioned. farmers are the main actors in food production, an integral part of agricultural development. the success of agricultural development lies in the strength of farmers. therefore, in karelia, the welfare of farmers is non-negotiable. indonesia has 77 sources of carbohydrates. that is, there are so many choices besides rice. these carbohydrate sources have the same nutritional content as rice, so they can replace each other, even more, profitable because the index is on average lower than rice. however, so far, the majority assumption that rice is the main staple food makes the diversity of other carbohydrate sources underutilized. the recorded amount of rice consumption is 94.9 kilograms per capita per year. compare this with cassava, for example, which is 8.6 kilograms per capita per year. meanwhile, the consumption of other carbohydrate sources, such as corn, sago, potatoes, bananas, and taro, is still below cassava. all of that, is to show and/or prove that indonesia is an agrarian country. therefore, the government's commitment and consistency to "strengthen" this existence must be realized in real terms. to make us aware that it is important to maintain food security and sovereignty while always being upright with existing legal instruments and prioritizing the principles of justice/welfare for farmers and rural communities, as concrete evidence of concern for the future of human civilization. the formulation of this problem proposes several important points: how is the implementation of development in the village after the enactment of law number 6 of 2014 concerning villages. what are the obstacles that arise in implementing government in the village to support the realization of farmer welfare? what are the efforts made by the state to protect citizens (farmers) from being able to build the strength of quality human resources (hr) to achieve the welfare of farmers in the village? methods this research was conducted to obtain data related to the discussion of village autonomy in implementing development to realize prosperity in the agricultural sector. obtaining factual data, the extent to which the ability of the village government (stakeholder) to accelerate development acceleration with the presence of central government assistance. observing the dynamics of village government as the front line in the constitutional system, enacting the legal instrument of law no. 6 of 2014 concerning villages. the methodology used is to take samples in villages where the government is relatively clean in managing village funds and successfully driving the agricultural sector's development through funds from the central government (apbn). in fact, the development dynamics continue to develop with the various existing facilities (infrastructure) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 147 such as the construction of schools, health services, community sports facilities, and the availability of village libraries (taman reading). result and discussion 1. the paradigm shift of rural communities can be seen when they are aware of their rights as citizens to play an active role in encouraging the progress of agricultural development in the welfare of farmers. 2. the findings of community service at the location also show that community land ownership is still minimal, education and health levels are still low. therefore, there must be "interference" from the government as one of the stakeholders in the village. however, the number of poor people is reported to have decreased to single digits. but the polarization between the cycle of poverty and the circle of excess still can cause marginalization or marginalized people. 3. legal instruments in law number 6 of 2014 concerning villages, at least produce important implications, namely villages have full authority and autonomy in developing agricultural activities. thus, the legitimacy of village authority and function appears to be more dynamic in optimizing its existence through existing legal instruments. conclusion a necessity, that the state of indonesia is rich in natural resources. and food remains one of the country's policies priorities. after all, the village area is part of the territory of the state of indonesia, so that the village is a pillar of national food security stability. whereas the role of farmers shows that it is very strategic in terms of basic human needs. so, it is very relevant if the government gives optimal attention to the agricultural sector. of course, the goal is to improve farmers' quality of life (welfare). the welfare of the people (farmers) who live in villages is a state goal that has been endeavored to open the 1945 constitution of the republic of indonesia, paragraph 4. the village must become an economic power because it is in line with the development program outlined by the government, namely the development of indonesia centric. it means that development is evenly distributed from cities to villages, so that the government allocates quite large village funds. from 2015 to 2019, it was recorded that village funds that had been disbursed had reached 257 trillion rupiah. indeed, the village must be independent, as mandated by law no. 6 of 2014 concerning villages, which gives extraordinary flexibility to the village to become an independent village. by always making agriculture the focus and solution for welfare. in the context of accelerating development, it is recommended that the village dimension related to the empowerment of its citizens must be in line with the formulation of the vision of human development in the government of each president of the republic of indonesia, namely emphasizing the agenda of empowerment and improving the quality of life of citizens in the context of realizing prosperity. therefore, sustainable (sustainable) development in the village continues despite changes in leadership at both the central and regional (village) levels of government. another challenge in realizing prosperity in the village is the mastery of agricultural factors (land). in this context, it is suggested that the land ownership consensus program be accelerated to become the locomotive for increasing the people's production base in the village. the state is obliged to protect people's lives (responsibility to protect) so that no more citizens (farmers) do not own land as arable land. village organizations must continue to be improved by further optimizing existing infrastructure facilities in the village and more transparent and accountable management of village funds by involving the active participation of the community and youth groups in the village. thus, the use of aid funds from the central government (apbn) can be utilized/functioned international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 148 according to the budget allocation (its designation). it is also hoped that the village apparatus will always develop the capacity of the village apparatus, careful planning of agricultural management, accompanied by the preparation of village regulations (perdes). references abustan, hak konstitusional tenaga kerja di indonesia, cet 1, bildung , 2020 ------relasi pemerintahan pusat-daerah, unhas press, 2020 -----hak asasi manusia (isu-isu kontekstual & kontemporer), rajagrafindo, 2021 asshiddiqie jimly, menuju negara hukum yang demokratis, sekretariat ky, 2008 bagir manan, nilai-nilai ke indonesiaan, sekretariat ky, 2019. dwipayana ari, membangun good governance di desa, yogyakarta aa lanyala mahmud mattalitti, ketua dpd ri, 2021 kompas, petani menanti janji pemerintah, 7 mei 2021 dwi andreas santosa, kompas, 7 nov 2019 utan kayu, jakarta, awal januari 2021 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 184 attitude of technology and their impact on interest of internet banking volume: 2 number: 3 page: 184-192 1 i gusti ayu ratih permata dewi 1 faculty of economics and business, warmadewa university corresponding author: i gusti ayu ratih permata dewi email: rpdiga@gmail.com article history: received: 2021-08-01 revised: 2021-10-19 accepted: 2021-11-29 abstract: this study aims to determine the effect of perceived benefits, ease of use, and trust in the attitude of using technology and its impact on the intention to use internet banking (empirical study: customers of pt. bank rakyat indonesia tbk, gianyar branch). pt. bank rakyat indonesia tbk, as one of the largest banks with branches in every city and units in almost every sub-district level, has become one of the banks used as customers to make savings and loans, and other transactions. the data used in this article are primary data. data was primarily obtained from questionnaires distributed to the customer pt. bank rakyat indonesia tbk gianyar branch. the data analysis technique used is regression analysis multiple linear. the results showed that perceived usefulness, ease of use, and trust affected attitudes towards technology use. furthermore, the attitude of using technology affects the interest in the repeated use of internet banking. keywords: perception, ease, trust, attitude, customers cite this as: dewi, i. g. a. r. p. (2021). “attitude of technology and their impact on interest of internet banking.” international journal of environmental, sustainability, and social sciences, 2 (2), 184-192 introduction today, the development of information technology systems is growing rapidly. from the accounting era in 1950, to the era of global networks starting in 1990, information technology systems have undergone many changes. it happens because information technology systems can meet needs in all aspects and provide convenience for people's lives in the era of high mobility like now (v. l. singh & singh, 2018). coupled with human needs that always demand to be faster, safer, not time-bound, and can make adjustments anywhere, making these needs more complex (tu et al., 2019). one type of company that is closely related to the demands of human needs is the banking industry. many economic actors no longer use cash in their transactions, but have taken advantage of modern banking services that are more efficient and effective (a. k. jayawarsa et al., 2021). the development of information technology, telecommunications, and the internet has led to the emergence of internet-based business applications. one application that is starting to get attention is internet banking (bhatt, 2016; predana et al., 2020). internet banking is one of the bank services that allows customers to obtain information, communicate and conduct banking transactions through the internet network and is not a bank that only provides banking services via the internet (mclean & william, 2015; susanto, 2017). internet banking opens new paradigms, structures, and strategies for retail banks, where banks face new opportunities and challenges. internet banking benefits both customers and banks (fenu & pau, 2015; siti-nabiha et al., 2018). for customers, internet banking offers convenience and speed in conducting banking transactions. the advantage of providing internet banking services for banks is that internet banking can be an inexpensive solution for infrastructure development than opening an atm (automated teller machine) outlet (bhatt, 2016; nuwagaba & brighton, 2014). from every year, information technology experiences rapid and rapid changes and developments. the purpose of developing this information technology is to change the future of human life that is better, easier, cheaper, faster, and safer (fenu & pau, 2015; a. k. jayawarsa et al., 2021). the rapid development of technology in this era of globalization creates business opportunities where transactions are increasingly being carried out in electronic media, one of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 185 which is in the banking world with the emergence of internet banking, mobile banking, sms banking (alvino et al., 2021; n. singh & sinha, 2016). all levels of society feel the development of internet banking; many institutions or organizations are aware of the great benefits of using internet banking services, one of which is a bank. to facilitate customers in conducting banking transactions, the bank provides internet banking facilities with security and convenience for customers. for example, bank syariah mandiri believes that internet banking has helped customers transact quickly and accurately and will be able to increase profits for the company in the future (shabrina et al., 2018). according to munoz-leiva et al. (2017), two main concepts are user acceptance: perceived ease of use and perceived usefulness . perceived ease of use is defined as a person's confidence level that the use of technology and information systems will be easy and does not require hard effort (saputra et al., 2021). perceived usefulness is defined as a person's level of belief that the use of information systems improves performance in their work. thus, the use of internet banking is determined by individual perceptions and attitudes, which will ultimately shape a person's behavior in the use of an information technology (taherdoost, 2018). several studies linking perceived benefits to usage interest, according to susanto (2017), say that if electronic money services provide various benefits for users, users will happily use electronic money services. therefore, it will directly will affect the interest in using electronic money services. conversely, suppose users think that electronic money has not benefited at all on her. in that case, users will not be interested anymore to use it because there is a wide variety of selection tools for other non-cash transactions. however, jayawarsa et al. (2021) state that there may not be optimal benefits that customers will get after using the mobile banking service. and it could be due to the factor of using pulses in mobile banking transactions, which causes customers to have less intention to use mobile banking services. although customers obtain many benefits, in reality, this service is rarely used by customers and tends to be unattractive. in fact, the number of internet banking users in indonesia is less than that of internet users (aryadinata & samopa, 2019). the community considers that there are no definite benefits that they can feel by relying on this service, because they think this system is too complicated and the benefits are not visible physically. therefore, it raises a question about how the perception of the ease of using internet banking services is in the interests of its customers. in fact, many customers have internet banking facilities but never use them, because the system's operation sometimes seems complicated, and not everyone understands how to use it. thus, some things affect customer interest in using internet banking, namely the perception of ease of use (jayawarsa et al., 2021). damayanti (2019) defines the convenience factor as the degree to which a person believes that the use of an information system is easy and does not require hard work from the user to be able to do so. based on the definition, it can be seen that the perceived ease of use is also a belief about the decision-making process. therefore, if someone believes that the information system is easy to use, they will use it. trust in the context of the use of technology-based information systems describes a belief that the existence of the information system can meet needs. trust is dependent on the willingness to trust. meanwhile, trust is the belief that service providers can establish long-term relationships with customers and the willingness or belief of exchange partners to establish long-term relationships to produce positive work (connor et al., 2020; ojo et al., 2016). most users do not understand the security and confidentiality risks of electronic banking. users assume that the bank has paid attention to the security and confidentiality of information technology for mobile banking services. although, not necessarily a big bank, the security, and confidentiality of customer data are well maintained (lin et al., 2011; rauniar et al., 2014). this research is included in the category of research based on accounting information systems. this study tries to explain how an accounting system can benefit its creators and users. the focus of this research is on how the intensity of customer behavior in using internet banking services. the perception of consumers will benefit, and convenience arising from the use of internet banking will determine the attitude of the customers in the use of internet banking international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 186 services (ishengoma, 2011; siti-nabiha et al., 2018). customers' attitudes in accepting internet banking can be shown by the intention to use internet banking services. if the customer's attitude in responding to this internet banking service is good, then it is certain that the customer will be interested in using it repeatedly. these customer activities will have a major impact on the bank's revenue growth (lu & sapra, 2019; umboh et al., 2018). the attitude of using internet banking continuously and periodically can foster long-term relationships between customers and the bank. therefore, to maintain long-term relationships with customers, banks must always communicate with their customers. so that customers feel safe and trust the bank, because customers can easily get the information they want from the bank (damayanti, 2019; saputra et al., 2019; siti-nabiha et al., 2018). consumers who do not get complete information about the quality of a product, often lose confidence in making online transactions. there are many cases of crime in using internet banking in indonesia; one of the most popular is the case of breaking into customer accounts. with the emergence of several fraud cases using internet banking media, and the absence of physical interaction between bank employees and customers will cause customers not to trust internet banking (predana et al., 2020). customer distrust of internet banking can create fear in customers to use internet banking (bhatt, 2016; susanto, 2017). pt bank rakyat indonesia is one of the state-owned companies and providers of financial services throughout indonesia, one of which is the island of bali. banks as institutions engaged in financial services should increase the growth of internet banking users. however, the success of internet banking depends on how customers accept the system. therefore, banks need to know how their customers appreciate internet banking services to help find strategic plans and increase market share. thus, an important issue for banks when implementing internet banking is to find out what factors influence the decisions of customers to use internet banking services (bach et al., 2020; munoz-leiva et al., 2017). this study aims to determine the effect of perceived benefits , ease of use, trust attitude towards the use of technology , and determine the effect of attitude towards the use of technology repeated use internet banking interests. several models were built to analyze and understand the factors that influence the acceptance of the use of computer technology, including those recorded in various literature and references to research results in the field of information technology, for example, theory of reasoned action (tra), theory of planned behavior (tpb), and technology acceptance model (tam). the tam model is actually adopted from the tra model introduced by ajzen (2015), which is a theory of reasoned action with one premise that a person's reaction and perception of something will determine that person's attitude and behavior. therefore, reactions and perceptions of users of information technology will affect their attitude towards acceptance of the technology. one of the factors that can influence it is the user's perception of the usefulness and ease of use of it as a reasoned action in the context of technology users. so the reason someone sees the benefits and ease of using it makes the person's actions or behavior a benchmark in accepting a technology (giampietri et al., 2018; ma & liu, 2011). the tam model developed from psychological theory explains the behavior of computer users behavior based on trust ( belief ), attitude, desire ( intention ), and the relationship of user behavior. this model aims to explain the main factors of user behavior towards user acceptance of technology (taufik & hanafiah, 2019; venkatesh & davis, 2000; yu, 2009). in more detail, it explains the acceptance of it with certain dimensions that can affect the acceptance of it by users (lucyanda et al., 2010; song et al., 2015). the tam framework places the attitude factor of each user behavior into two variables, namely: 1. ease of use (ease of use) perceived ease affects individual attitudes in 2 (two) mechanisms, namely self-efficacy, and instrumentality. self-efficacy was developed by bandura (1977), who explained that a system that is easier to use would further increase the user's self-efficacy . the perceived ease of use also contributes instrumentally in improving one's performance. for example, the easier it is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 187 to use an information system, it means that less effort must be made by someone to be able to improve their performance using the information system. 2. usefulness (usefulness) the interesting thing developed by davis is that perceived user benefits have a greater influence on the intention to use the information system than the perceived ease of use. tam assumes that someone's acceptance of information technology is influenced by two main variables: perceived usefulness and perceived ease of use. according to deslonde and becerra (2018), the main purpose of tam is to help provide a basic framework for exploring the influence of external factors on user beliefs, attitudes, and goals. framework tam has five important variables in this model that could help explain the acceptance of new technology systems in the community, the perception of ease of use, the perception of usefulness, attitude toward using, and the behavior of continuing to and real conditions of system use. h1. perceived benefits have a positive effect on attitudes towards technology use h2. perception of ease of use has a positive effect on attitudes to technology use. h3. trust has a positive effect on attitudes to technology use. h4. the attitude of using technology positively affects the interest in the repeated use of internet banking. methods the research location was selected at pt. bank rakyat indonesia tbk gianyar branch. the time of the study is 2020 with data on the number of customers at pt. bank rakyat indonesia tbk gianyar branch. the population in this study is the customer saves pt. bank rakyat indonesia tbk gianyar branch, which consists of sukawati sub-branch office, sukawati unit, guwang unit, blahbatuh unit, shampooing unit, extra unit, kesatrian unit, gianyar unit, bitera unit totaling 93,736 people. due to the large number of the population that much then, researchers took a sample of the population. determination of the research sample can use several theories or opinions, one of which is the opinion of taro yamane or slovin. determination of the sample size in this study using the opinion of taro yamane or slovin because the population is more than 100.. result and discussion testing of the research instrument was carried out using validity and reliability tests. the results of the validity and reliability test of the research instrument indicate that the data collected using the instrument is proven to be valid and reliable. classical assumption testing is used to determine whether the regression model used is feasible to predict consumer loyalty based on the input of the independent variables. based on the classical assumption test, the regression model is feasible to use. the results of the multiple linear regression calculation are as follows. table 1. results of multiple linear regression analysis 1 variable coefficient regression (b) t sig. x 1 .299 2,932 .004 x 2 .379 2,377 .0 0 1 x 3 .589 3.950 .000 constant -1,391 adjusted r square 0.633 f count 57,851 significance of f 0.000 source: data processed, 2020 table 2. results of multiple linear regression analysis 2 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 188 variable coefficient regression (b) t sig. x 1 .917 13,997 .000 constant 1 , 014 adjusted r square 0.663 f count 57.85 8 significance of f 195,910 source: data processed, 2020 based on table 1 above, the following equation is obtained: y 1 = 1.391 + 0, 299 x 1 + 0, 379 x 2 + 0.589 x 3 y2 = 1.014 + 0.917 x 1 table 2 also obtained the calculated f value of 57.851 and 57.85 8 with a sig value of 0.000. it means that the perceived benefits, ease of use, and trust affect the attitude of using technology. furthermore, the attitude variable of using technology affects the interest in the repeated use of internet banking. while the value of adjusted r square of 0.633 and 0.663 means that 63.3 % of the attitude variable to the use of technology is influenced by factors of perceived benefits, ease of use, and trust, the rest is influenced by factors outside the study. furthermore, 66.3% of the variables of interest in internet banking repeated use are influenced by the attitude of using technology; factors outside the study influence the rest. the first hypothesis (h1) states that the perception of benefits positively affects the attitude of using technology customers of pt. bank rakyat indonesia tbk gianyar branch. based on table 1, it can be seen that the positive regression value is 0.299, and the significant value is 0.004, which is smaller than = 0.05. therefore, it means that h1 is accepted, namely the perception of benefits has a positive and significant effect on the attitude of using technology customers of pt. bank rakyat indonesia tbk gianyar branch. perceived usefulness is the degree to which a person believes that using a particular technology will improve that person's work performance. klassen and mclaughlin, (1996); and maichum et al. (2016) define perceived usefulness as a construct of a person's belief that the use of a particular technology will be able to improve their performance. for example, according to devaney (2016), the benefits of bank services via the internet will be immediately obtained by customers without much wasted time and effort. save costs even when the bank is not operating (holidays). the results of this study are supported by the research of groen et al. (2017), who get the results of the perceived benefit variable showing a significant positive effect on the attitude of using internet banking. the second hypothesis (h2) states that ease of use positively affects the attitude of using technology customers of pt. bank rakyat indonesia tbk gianyar branch. based on table 1, it can be seen that the positive regression value is 0.379, and the significant value is 0.001, which is smaller than = 0.05. therefore, it means that h2 is accepted, namely ease of use has a positive and significant effect on the attitude of using technology customers of pt. bank rakyat indonesia tbk gianyar branch. perception of the ease of use of a technology is defined as a measure by which a person believes that a computer can be easily understood and used. if someone believes that the system is useful, he will react positively to it and use it (davis, 2013; lew et al., 2020). on the other hand, if someone believes that the information system is less useful, then he will not use it. the results of this study are supported by research by kassim et al. (2012); and ma & liu (2011), showing that perceived ease of use has a significant positive effect on attitudes to internet banking use (nag et al., 2020; salihu et al., 2019). the third hypothesis (h3) states that trust positively affects the attitude of using technology customers of pt. bank rakyat indonesia tbk gianyar branch. based on table 1, it can be seen that the positive regression value is 0.589, and the significant value is 0.000, which is smaller than = international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 189 0.05. it means that h3 is accepted, namely trust has a positive and significant effect on the attitude of using technology customers of pt. bank rakyat indonesia tbk gianyar branch. trust is a willingness to depend on others who are trusted. meanwhile, according to budi's quote, trust is the belief that service providers can establish long-term relationships with customers and the willingness or belief of exchange partners to establish long-term relationships to produce a positive attitude (tran, 2019; yadav et al., 2019). most users do not understand the security and confidentiality risks of electronic banking. users assume that the bank has paid attention to the security and confidentiality of information technology for mobile banking services (munoz-leiva et al., 2017; siti-nabiha et al., 2018). not necessarily a big bank, the security and confidentiality of customer data is well maintained (bhatt, 2016; munoz-leiva et al., 2017). the fourth hypothesis (h4) states that the attitude of using technology positively affects the interest in the repeated use of internet banking customers of pt. bank rakyat indonesia tbk gianyar branch. based on table 2, it can be seen that the positive regression value is 0.917, and the significant value is 0.000, which is smaller than = 0.05. therefore, it means that h4 is accepted, namely the attitude of using technology has a positive and significant effect on the interest in the repeated use of internet banking customers of pt. bank rakyat indonesia tbk gianyar branch. the formation of attitudes will affect the behavioral intentions of consumers in adopting or using internet banking. attitudes, in this case, will affect specific behavior in utilizing information technology which is indicated by behavioral intentions. according to predana et al. (2020), repeated use interest is a behavioral tendency to continue using a technology. the results of this study are supported by the research of aryadinata & samopa (2019), which shows that the attitude of use has a significant positive effect on the interest in the repeated use of internet banking. customers who feel comfortable, trust, capable, and satisfied with internet banking services will continue to use this service to support their daily activities. good and sophisticated internet banking services will also positively impact banks, namely by creating a good image from customers for the bank. so they will flock to choose the bank to entrust everything related to their finances (jayawarsa et al., 2021; siti-nabiha et al., 2018; thanitcul & srinopnikom, 2019) conclusion based on the analysis carried out in the previous chapter , the conclusions that can be drawn in this study are the perception of benefits, ease of use, and trust affect the attitude of using technology. furthermore, the attitude of using technology affects the interest in the repeated use of internet banking. based on the conclusions that have been drawn, the suggestions that can be given based on the results of this study are: suggestions for further researchers; it is hoped that this research will continue to develop by examining other factors that influence customer interest in using the internet banking services. in addition, further researchers are expected to be able to add samples of research more than previous studies so that information can be more representative of what is happening in the field. suggestions for customers, customers, must trust bri bank , because bri bank carries out transactions according to islamic principles. therefore, internet banking users must remain careful when making transactions, because not everything is the bank's responsibility. references ajzen, i. 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(2009). factors influencing the use of mobile banking: the case of sms-based mobile banking. auckland university of technology, 162. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 79 effect of liquidity, productivity and firm size on bond ranking volume: 2 number: 2 page: 79-88 1ssuharmadi suharmadi, 2suripto suripto 1economics faculty, university of mercu buana, indonesia 2 economics faculty university of pamulang, indonesia corresponding author: suharmadi suharmadi economics faculty, university of mercu buana, indonesia email: harmadihardjono@gmail.com article history: received: 2021-02-16 revised: 2021-03-15 accepted: 2021-03-28 abstract: the development of the business world which is increasingly rapid and complex causes companies to need more capital or funds. the purpose of this research was to analyze the effect of liquidity, productivity and firm size on bond ratings on non-financial companies in ranked pt pefindo and listed on the idx in the period 2016-2019. the sampling method was purposive sampling method in order to obtain 31 nonfinancial companies with a total research of 93 samples. the data analysis technique used in this research is multiple linear regression analysis with ibm spss version 25 software. the results of this research indicate that the liquidity variable which is proxied by current ratio has no significant effect on bond ratings. while the productivity variable which is proxied by total asset turnover and firm size which is proxied by natural log total assets has a significant positive effect on bond ratings. keywords: liquidity, productivity, firm size, bond rating cite this as: suharmadi, suripto, (2021). “effect of liquidity, productivity and firm size on bond ranking”. international journal of environmental, sustainability, and social sciences, 2(2), 79-88. https://doi.org/10.38142/ijesss.v2i2.78 introduction the development of the business world which is increasingly rapid and complex causes companies to need more capital or funds. the capital or funds are used to improve the quality of the company so that it can continue to compete in the industry. this source of funding can come from creditors or bank loans as well as investments from investors through the capital market (putri et al, 2019). one of the forms of funding that companies can do through the capital market is by issuing bonds. bonds are long term, transferable bonds containing an agreement with the issuing party to pay coupon in the form of interest for a certain period and pay off the principal debt at a specified time to the buyer of the bond (sari and badjra, 2016). the advantages of investing in bonds over stocks are in terms of return payments. bonds are able to provide fixed income in the form of coupons. however, the bond is not without risk for the bonds can not be paid off right from the failure of the issuer (corporate/ government) to fulfill its obligation to pay the debt principal and interest (coupon) or commonly referred to by default risk. a case of default that has occurred in indonesia, namely the land transportation service issuer, aka pt express transindo utama tbk (taxi) taxi, was unable to pay the bond coupon which was supposed to be paid on march 26, 2018. this rajawali group issuer released a bond of idr 1 trillion which matures on 24 june 2019 with a bond international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 80 coupon of 12.25% per year. pt pemeringkat efek indonesia (pefindo) then lowered the rating for the bond i express transindo utama 2014 from bbto d for default. pefindo has also lowered the company‘s rating from bbto sd or selective default (source: www.cnbcindonesia.com) to avoid the risk of default, investors need to pay attention to several things, one of which is the bond rating. according to sari and badjra (2016) bond rating states the risk scale or security level of a bond issued. the security of a bond is indicated by the ability of a company to pay interest and pay off the principal of the loan so that investors get information about the bond rating by using a rating agent. the rating agency used in this research refers to the bond rating published by pt pefindo, established on december 21, 1993 which has the main function of providing an objective, independent and accountable rating for the credit risk of issuing debt securities issued to the public. this research uses variables that can affect the bond rating from financial factors liquidity, productivity and firm size. the first factor that can affect a bond's rating is liquidity. the liquidity ratio is a ratio that shows the company’s ability to meet its obligations or pay its short-term debt (hery, 2015:175). according to pambudi (2017), a company that is able to fulfill its financial obligations on time means that the company is in a liquid condition and has more current assets than its short-term liabilities. the ability to pay off the company's short-term obligations indirectly affects its long-term obligations (bonds payable). high liquidity levels will indicate the strength of the company's financial condition that the higher level of liquid itas means the better the bond rating. productivity is also a factor that can affect a bond's rating. productivity is a ratio that measures how effectively a company uses its resources. companies that have high productivity tend to be more able to generate higher profits than companies with low productivity levels because of the high level of sales from the company. this also shows that companies with a high level of productivity will be better able to fulfill their obligations, so that the higher the productivity ratio, the better the company's bond rating (vina, 2017). apart from liquidity and productivity, firm size is also a factor that can affect bond ratings. firm size can be reflected in the total assets, sales or equity owned by a company. with the size of the company, investors can find out the company's ability to pay bond interest periodically and pay off the loan principal which can increase the company's bond rating. size companies can also be correlated to the level of risk of bankruptcy or failure to pay that may affect the rating of bonds (utami and khairunnisa, 2015). according to satriadi (2015) a high level of liquidity can provide a signal that the company has the ability to pay off short term obligations well. if the company's ability to pay off short term debt is good, at least the company's ability to pay off its long term debt will also get better. a company that is able to meet its financial obligations on time can give a signal to investors that the company is liquid and has bigger assets than its current debt. this is because the current assets owned are able to pay off the company's short term liabilities. a high level of liquidity will indicate the strength of the company's financial condition so that it will affect the bond rating, which means that the higher the level of liquidity, the better the corporate bond rating. a good bond rating will certainly make it easier for companies to obtain funds from outside parties, because investors will think that the bonds they are going to buy are safer and have a low risk. this is in line with previous research conducted by damayanti et al. (2017) which states that liquidity has a significant effect on bond ratings. h1 : liquidity has a significant positive effect on bond ratings. according to susanto (2015) productivity is a tool to measure the effectiveness of a company in using or utilizing its resources. companies with high productivity levels http://www.cnbcindonesia.com/ international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 81 can provide good signals for investors, because companies tend to be able to generate higher profits so that companies are better able to fulfill all their obligations to investors better than companies with low productivity levels. if a company has a high productivity ratio, this can signal that the more efficient use of all assets is in generating income which can improve the company's bond rating. thus, high productivity will increase the company's profits which can then have an impact on the increase in the company's bond rating. this is in line with research conducted by indah surya (2015) and henny (2016) which shows that productivity has a significant positive effect on bond ratings. h2 : productivity has a significant positive effect on bond ratings. according to tensia, et al. (2015), generally large companies will provide a good rating (investment grade). with the size of the company, investors can find out the company's ability to pay bond interest periodically and pay off the principal of the loan which can increase the company's bond rating and thus the size of the company can also give a signal to investors that the larger the size of the company will affect the higher the bond rating, the more the smaller the size of the company will have an effect on the lower the bond rating. this is in line with research conducted by sari & badjra (2016), indah surya (2015) and pinandhita & suryantini (2016) which gave the result that firm size has a significant positive effect on bond ratings. h3 : firm size has a significant positive effect on bond ratings. methods this research was conducted in march 2020 july 2020 on non financial companies whose bonds are rated by the indonesian securities rating agency (pt pefindo) and listed on the indonesia stock exchange (idx) in the period 2016-2019. the research design used is a causal research with a quantitative approach. causal research is research that aims to determine the relationship between two or more variables. operationalization of variables is used to determine the types and indicators of the variables involved in this research. table 1. variable operationalization source: literature review descriptive statistics provide an overview of the sample data used in this research, namely showing the lowest value (minimum), higest value (maximum), average value (mean) and standard deviation of each independent variable liquidity (cr), productivity (tato) and firm size (size) and the dependent variable is the bond rating. the results of the descriptive test can be seen in the table as follows : variable research measurement scale variable (y) bond rating declare the bond rating for between levels from lowest to highest value (non-investment grade investment grade) interval variable (x) liquidity current ratio (cr) = current assets/current liabilities ratio productivity total asset turnover (tato) = sales/total assets ratio firm size ln = (total asset) ratio international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 82 table 2. descriptive statistics n min max mean std. deviation cr 93 ,241 5,989 1,59649 ,959865 tato 93 ,113 3,519 ,66129 ,669224 size 93 27,869 34,939 30,47818 1,448036 peringkat obligasi 93 1 20 15,91 3,056 valid n (listwise) 93 source: data processed 2021 the results of the descriptive analysis test show that the liquidity variable which is proxied by the current ratio (cr) has a minimum cr value of 0.241 found at pt sumberdaya sewatama (ssmm) in 2016, this is because the value of current debt is higher than current assets so that current assets it is not enough to fulfill all current liabilities, it can be seen in the financial statement data for the period that the total current assets owned by the company cannot fulfill one of its current liabilities long term liabilities that mature in one year for bonds payable that have an excess value amount of current assets owned. the maximum value is 5.989 namely at pt tiphone mobile indonesia tbk (tele) in 2016, this shows that the company has more current assets than its current debt so that it is able to fulfill all current liabilities with its current assets. then obtained an average value of 1.59649 and a standard deviation of 0.959865. the average value that is higher than the standard deviation value indicates that the average value has a low level of aberration so that it can be concluded that the data shows a good distribution or even distribution. productivity proxied by total asset turnover (tato) is the ratio of the sales company with total assets of the company. the results of the descriptive statistical test show that the minimum tato value of 0.113 is found in pt jasa marga (persero) tbk (jsmr) in 2017, this is because the company is inefficient in managing all assets it has to generate income so that it can increase the risk of the company, that it cannot be paid obligation properly (default risk). the maximum value is 3.519, namely at pt tiphone mobile indonesia tbk (tele) in 2019, this shows that the company's performance is good in managing all assets owned to generate income, so that it is able to achieve the predetermined targets. then obtained an average value of 0.66129 and a standard deviation of 0.669224. the average value which is lower than the standard deviation value indicates that the average value has a high degree of aberration so that it can be concluded that the data shows the distribution is not good or the distribution is uneven. the firm size variable is the composition of the total assets owned by the company as measured by the natural log of total assets. the results of descriptive statistical testing show that the minimum size value of 27.869 is found in pt express transindo utama tbk (taxi) in 2019, this is because the total asset value of the company has the lowest value compared to other sample companies and the total assets owned cannot reflect the company's overall wealth as a company guarantee to fulfill and pay off all of its obligations so that the company experiences default risk . the maximum value is 34.939, namely at pt pln (persero) tbk (ppln) in 2019, this shows that the assets owned by the company are large and have used all of their assets effectively and efficiently so that they can reflect the company's overall wealth as a guarantee for the company to pay off its obligations. then obtained an average value of 30.47818 and a standard deviation of 1.448036. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 83 the bond rating variable is the bond rating owned by a company as measured by the bond rating scale. the results of descriptive statistical testing show that the minimum value of bond rating of 1 is found at pt express transindo utama, tbk (taxi) in 2019, this is because in that year the company was declared to have default risk by the indonesian securities rating agency (pefindo) so that obtaining the lowest bond rating, namely idd or default . the maximum value is 20 in 5 companies, namely pt angkasa pura i (persero), pt angkasa pura ii (persero), pt pln (persero) tbk, pt indosat tbk and pt telkom indonesia (persero) tbk for the period 2016-2019, this is shows that the 5 companies during the research period obtained the highest bond ratings and were included in the investment grade category . then obtained an average value of 15.91 and a standard deviation of 3.056. according to ghozali (2018:166) the normality test can be done with the one-sample kolmogorov-smirnov test . the goal is to find out that the rest data is normally distributed. this test is carried out on the unstandardized residual value of the regression model. the data is categorized as normally distributed if it produces the asymp value sig. (2-tailed) > 0.05. the results of the normality test can be seen in the table as follows : table 3. normality test source: data processed 2021 the results of the normality test using one sample kolmogorov smirnov show the asymp sig. (2-tailed ) of 0.200 is greater than the significant level of 0.05. thus it can be concluded that the data in this research were normally distributed because of the asymp sig. (2-tailed ) 0.200 > 0.05. according to ghozali (2018:107-108) the multicolonierity test aims to test whether the regression model finds a correlation between independent variables. a good regression model should not have correlation between the independent variables. decision making in the multicolonierity test is to look at the tolerance and variance inflation factor (vif). multicolonierity does not occur if the tolerance value is > 0.10 or equal to the vif value < 10. conversely, if the tolerance value is < 0.10 or equal to the vif value > 10, multicolonierity occurs. the multicolonierity test results show that the independent variables, namely liquidity (cr), productivity (tato) and firm size (size) have a tolerance value greater than 0.10 (tolerance > 0.10) and a vif value less than 10 (vif < 10) . thus it can be concluded that there is no multicolonierity between the independent variables in the regression one-sample kolmogorov-smirnov test unstandardized residual n 93 normal parametersa,b mean ,0000000 std. deviation 2,56654227 most extreme differences absolute ,077 positive ,064 negative -,077 test statistic ,077 asymp. sig. (2-tailed) ,200c,d a. test distribution is normal. b. calculated from data. c. lilliefors significance correction. d. this is a lower bound of the true significance. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 84 model. the heteroscedasticity test aims to test whether in the regression model there is an inequality of variance from the residual value of one other observation (ghozali, 2018: 137). a good regression model is a model that has homoscedasticity status or does not occur heteroscedasticity, it can be done by using the glejser test , which is looking at its significance. the cut off value used in the heteroscedasticity test was ˃ 0.05. so if the significance value is above 0.05, the regression model is free from heteroscedasticity problems. heteroscedasticity test results with test glejser significance value for the variable liquidity (cr) of 0.895, the variable productivity (tato) of 0.480 and a significance value for the variable firm size (size) of 0.055. the significance value of the three independent variables is greater than 0.05 (sig > 0.05). thus it can be concluded that three is no heteroscedasticity in the regression model. according to ghozali (2018:111-112) the autocorrelation test is a testing method that aims to test whether in the linear regression model there is a correlation between confounding errors in period –t with errors in period t-1 (previous). in testing the presence or absence of autocorrelation, it can be detected by the durbin-watson test (dw test). it is show that there is no autocorrelation if the value of du < d < 4-du. the autocorrelation test results obtained the durbin watson value of 0.741. with n = 93 and k = 3, the dl value is 1.5966, du = 1.7295, 4-dl = 2.4034 and 4-du = 2.2705. thus the dw value of 0.741 is smaller than the du limit of 1.7295 and less than 4-du 2.2705 (1.7295 > 0.741 < 2.2705), it can be concluded that there are symptoms of autocorrelation in the model used. because of the autocorrelation, a medication is needed. autocorrelation medication was performed with the cochrane–orcutt test. the results of autocorrelation medication using the cochrane-orcutt test obtained a durbin waston value of 2.024. thus, after being calculated and compared with the durbin watson table value, that the dw value of 2.024 is between du and 4-du, namely 1,7295 < 2,024 < 2,2705. this indicates that this model is free from autocorrelation. the coefficient of determination (r2 ) is used to know the percentage influence of independent variables on the dependent variable changes. for every additional one independent variable, the r square must increase, regardless of whether the variable has a significant effect on the dependent variable. therefore, many researchers recommend using the adjusted r square when evaluating which is the best regression model. the adjusted r square value can go up and down if an independent variable is added to the model (ghozali, 2018: 97-98). the test results of the coefficient of determination (r²) show that the value of adjusted r square is 0.271 or 27.1%. this means that the independent variables, namely liquidity, productivity and firm size, can explain the variation in the dependent variable, namely 27.1%, while the remaining 72.9% is explained by other variables outside the research model. the results of the f statistical test show that the calculated f value is 12.400 with a significant level of 0,000. while the value of f table at a significant level of 0.05 was obtained at 3.10. when compared with the f table using α = 0.05, the value of f count > f table (12,400 > 3.10). because the value of f count > f table with a significant level of 0.000 or (0.000 < 0.05), so overall the independent variables, namely liquidity, productivity and firm size, together have an effect on the bond rating. the t test results will compare the calculated t value with the t table value. the t table value obtained is 1.98698. liquidity (cr) has a t count value of -0.796 while t table is 1.98698 (t count < t table). the significance probability value of 0.428 is greater than the predetermined significance level of 0.05, so that 0.428 > 0.05. thus it can be concluded that partially the liquidity variable has no significant effect on bond ratings. then this shows that h1 is rejected. productivity (tato) has a value of t count of 2.309 while t table of 1.98698 (t count>t table). the significance probability value of 0.023 is smaller than the predetermined significance level of 0.05, so that 0.023 < 0.05. thus it can be concluded that partially the productivity variable has a significant international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 85 positive effect on bond ratings. then this shows that h2 is accepted. firm size (size) has a t count value of 5.870 while the t table is 1.98698 (t count >t table). the significance probability value of 0.000 is smaller than the predetermined significance level of 0.05, so that it is 0.000 < 0.05. thus it can be concluded that partially the firm size variable has a significant positive effect on bond ratings. then this shows that h3 is accepted. the results of data processing analysis show that liquidity has no significant effect on bond ratings, which means that the greater or lesser the liquidity value will not affect the bond ratings of non-financial companies. these results indicate that although the current ratio held by the company is high does not guarantee that it will give a good bond rating to the bond issuing company because in addition to assessing the company's liquidity level, pefindo also assesses the rating on the basis of a cash flow statement that provides more detailed and relevant information regarding cash receipts and payments from the company in a certain period. valuation analysis includes a comprehensive review of the company's cash flow and ability to meet its short term and long term financial obligations. so that the size of the liquidity value has no significant effect on bond ratings. a negative liquidity value indicates that the company has high liquidity but is likely not in an efficient condition, for example the company does not use financing through bonds because the company has large internal funds and tends to prefer to use internal funds first compared to external sources of financing such as issuing bonds so that resulting in a decrease in company value and an effect on the decline in bond ratings. the results show that the current ratio does not have the ability to predict bond ratings can also be caused because in the financial statements, the total current assets not only contain liquid assets but also contain other assets such as receivables, prepaid taxes, prepaid expenses and inventories which cannot be quickly used to pay off the company's upcoming obligations so that it cannot represent the liquidity of a company, which is the company's ability to pay off obligations that are about to mature, such as interest payment obligations (coupons) and repayment of principal bond loans. the result is in line with research conducted by utami and khairunnisa (2015) gives the result that liquidity is no significant effect on bond ratings. the results of data processing analysis indicate that productivity has a significant positive effect on bond ratings. this means that the size of the productivity seen as total asset turnover (tato) will affect the rating of the company's bonds, this indicates that investors will invest more in corporate bonds that have a great ability to turn over assets and the number of sales earned from each rupiah of assets. companies with high productivity tend to be able to generate higher profits so that the company is able to pay bond interest periodically and pay off the principal of the loan. these results also indicate that the higher the productivity ratio, the higher the total sales of non financial companies on the total assets owned. thus, high productivity will increase the company's profits which can then have an impact on the increase in the company's bond rating. this result is supported by previous research conducted by indah surya (2015) and henny (2016) which showed that productivity has a significant positive effect on bond ratings. the results of data processing analysis show that firm size has a significant positive effect on bond ratings. the size of the company as measured by the company's total assets will affect the company's bond rating. the greater the total assets owned, the greater the company's ability to pay off its liabilities in the future, given the large amount of assets that can be used as collateral for bond issuance. the size of the company as measured by the total assets owned by the company is also able to predict the good and bad ratings of the bonds issued by the company. assets that are owned by the company and used effectively can increase sales so as to increase company international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 86 profits. with the increase in company profits, it can increase the value of the company and have an impact on increasing the bond rating issued by the company. large companies tend to have better bond ratings than small companies because they have the ability to pledge their assets so that they have a low risk of being faced. therefore, with the size of the company, investors can find out the company's ability to pay bond interest periodically and pay off the loan principal which can increase the company's bond rating. this result is supported by previous research conducted by tensia, et al. (2015), sari and badjra (2016) and pinandhita & suryantini (2016) which showed that firm size has a significant positive effect on bond ratings. conclusion based on the results of the discussion and hypothesis testing that has been carried out from the problems regarding the relationship of liquidity, productivity and firm size on bond rating of non financial companies that are rated pt pefindo and listed on the indonesia stock exchange for the period 2016-2019, it can be concluded that : (1) liquidity has no significant effect on bond ratings, which means that the greater or lesser the liquidity value will not affect the bond rating of non-financial companies. these results indicate that although the current ratio held by the company is high does not guarantee that it will give a good bond rating to the bond issuing company because in addition to assessing the company's liquidity level, pefindo also assesses the rating on the basis of a cash flow statement that provides more detailed and relevant information regarding cash receipts and disbursements from the company in a certain period. so that the size of the liquidity value has no significant effect on bond ratings. (2) productivity which is proxied by total asset turnover, has a significant positive effect on bond ratings. this indicates that investors will invest more heavily in corporate bonds that have a great ability in asset turnover and the number of sales they get from each rupiah of assets. companies with high productivity tend to be able to generate higher profits so that the company is able to pay bond interest periodically and pay off the principal of the loan. high productivity will increase the company's profit which can then have an impact on the increase in the company's bond rating. (3) firm size has a significant positive effect on bond ratings. this indicates that the greater the total assets owned by the company, the more capable it is to pay off liabilities in the future, considering that a large number of assets can be used as collateral for bond issuance. with the size of the company, investors can find out the company's ability to pay bond interest periodically and pay off the loan principal which can increase the company's bond rating. references damayanti, a., ambarwati, s., & astuti, t. (2017). prediction of corporate bond ratings using financial and non-financial factor approaches. journal of applied business and economics, vol. 4(no. 3), 206–219. dhanu koentoro djati. (2016). factors affecting the bond rating of non-financial companies listed on pt pefindo's website in 2013-2015. diponegoro university. fahmi, i. (2013). secrets of stocks and bonds: strategies to get unlimited profits in playing stocks and bonds. bandung: alphabeta. fauziah, f. (2017). bank health, dividend policy and firm value theory and empirical studies. samarinda: rv library horizon. febriani, a. (2017). effect of liquidity, profitability, leverage and tenure audit on bond ratings. yogyakarta state university. ghozali, i. (2018). application of multivariate analysis with ibm spss 25 program edition 9. semarang: diponegoro university publishing agency. harry. (2015). financial statement analysis financial ratio approach. yogyakarta: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 87 center for academic publishing service. harry. (2017). accounting research studies. jakarta: pt grasindo. pambudi, a. r. (2017). effect of profitability, liquidity, company size, growth, age of bonds and collateral on bond ratings in transportation industry companies. perbanas journal, vol. 1(no. 1), 1–20. puspitasari, n. e. (2019). the effect of firm size, profitability, liquidity, productivity and leverage on bond ratings (empirical study on manufacturing companies listed on the indonesia stock exchange 2015-2017). muhammadiyah university of surakarta, 1–22. putri, r. y., diana, n., & junaidi. (2019). the effect of profitability, liquidity, solvency and good corporate governance on bond ratings. e-jra, 08(01), 127–141. sani saputri, d., & purbawangsa, i. (2016). the effect of leverage, profitability, company growth, and guarantees on the rating of service sector bonds on the indonesia stock exchange. udayana university management e-journal, vol. 5(no. 6), 3706–3735. sari, n., & badjra, i. (2016). the influence of liquidity, company size, leverage and collateral on bond ratings in the financial sector. udayana university management e-journal, vol. 5(no. 8), 5041–5069. satriadi, b. r. (2015). the effect of financial ratios and guarantees on bond ratings on financial companies listed on the indonesia stock exchange. semarang state university. sitorus, t. (2015). indonesian bond market theory and practice. jakarta: pt rajagrafindo persada. surya, e. i. (2015). effect of firm size, profitability, liquidity, productivity and leverage on bond ratings. surabaya state university, 1–23. susanto, a. (2015). factors affecting bond ratings for non-financial companies 20112013. semarang state university. tensia, k. o., yaya, r., & supriyono, e. (2015). variables that can affect bond ratings (case study of non-financial and non-service companies listed on the indonesia stock exchange). jbti: journal of business theory and implementation, vol. 6(no. 2), 184–206. utami, c. t. & k. (2015). the influence of company size, profitability, leverage, liquidity and bond guarantees on bond ratings (study of companies listed in pt. pefindo 2010 – 2013). e-proceedings of management, vol. 2(no. 3), 3475–3482. vina. (2017). analysis of the effect of auditor reputation, bond age, liquidity, growth and company productivity on bond ratings on the growth of go public listed on the indonesia stock exchange. journal of business accounting, vol. 15(no. 1), 1–22. widiastuti, n., & rahyuda, h. (2016). the influence of company growth, liquidity ratio, maturity, and activity ratio on bond ratings in service companies. udayana university management e-journal, 5(11), 6964–6993. wiyono, g., & kusuma, h. (n.d.). advanced financial management based on corporate creation. yogyakarta: upp stim ykpn. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 204 prediction of fundamental factors on quotation prices volume: 2 number: 3 page: 204 212 1retno widiastuti 1 department of accounting, state polytechnic of malang, indonesia corresponding author: retno widiastuti email: retno.widiastuti@polinema.ac.id article history: received: 2021-08-07 revised: 2021-08-17 accepted: 2021-11-20 abstract: the purpose of this study is to examine the effect of fundamental factors on stock prices and to examine differences in the effects of fundamental factors on stock prices during the period of changes in mineral export policies. fundamental factors are proxied by earning per share (eps), net profit margin (npm), return on equity (roe), return on assets (roa), and debt to equity ratio (der). the research object is all companies in the mining sector listed on the indonesia stock exchange (idx) during the period 2014 – 2019, with a total population of 269 observations. the sampling technique was purposive sampling, with the results of 176 observations. the observation data came from 37 companies. methods of data analysis using multiple regression and paired ttest. the results showed that only the eps variable did not affect stock prices. then, the study results also show that there is no difference in the influence of fundamental factors on stock prices during the export ban period and the reopening of the raw mineral export ban. this condition illustrates that investors still have confidence in the fundamental factors reported by companies in the mining sector. keywords: fundamental factors, stock price, period of changes in mineral export policies cite this as: widiastuti, r. (2021). “prediction of fundamental factors on quotation prices.” international journal of environmental, sustainability, and social sciences, 2 (3), 204-212 introduction one form of communication tool company management with external parties is to use financial reports. financial statements provide an overview of the company's activities over a certain period. management is certainly very aware that the information contained in the financial statements is very important for decision-making for all interested parties (stakeholders). the export policy for raw minerals (ore) regulations has undergone several changes relatively quickly. law (uu) no. 4/2009 on minerals and coal (minerba) was passed to regulate the downstream of mineral and coal mining products, which prohibited the export of raw materials in january 2014. however, in early january 2017, the government issued another new regulation which in principle opened the export faucet of several mineral commodities. (more) on january 11, 2017, which was previously closed on january 11, 2014. the regulations that change in a relatively short time will certainly impact the company's financial performance. financial performance provides an overview of the company's fundamental condition today and in the long term. the financial performance of a company will certainly be a concern for investors in making decisions. it inevitably affects the company's stock price. research on the influence of fundamental factors on stock prices has been done a lot. several studies were conducted by haque and faruquee (2013), setiyanto and hadi (2014), abdulmannan and faturohman (2015), samsuar and akramunnas (2017), and rizky, et al., (2018). research is applied to different industries, places, and times with varying results. based on this, the researcher wants to re-examine the company's fundamental factors' differences in time, object, and proxies. based on the research background described, the purpose of this study is to examine the effect of fundamental factors on stock prices and examine the differences in these effects on mining sector companies during the period of changes in mineral export policies. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 205 fundamental factors and stock prices investments can be made in various types of assets, both real and non-real. one form of nonreal investment is to buy shares of a company. investing in company shares must be done with the belief that the money spent to acquire these shares reflects the company's true value. the company's actual value is called the fundamental value, also called the intrinsic value (jogiyanto, 2003:88). based on this explanation, the hypothesis in this study is to examine the effect of the company's fundamental factors on stock prices. fundamental factors are proxied by earnings per share (eps), net profit margin (npm), return on equity (roe), return on assets (roa), and debt to equity ratio (der). the following is an explanation of the relationship between variables in the research hypothesis. 1. earning per share eps with stock price earnings per share (eps) is the amount of profit available for each share of common stock. eps is a ratio that reflects the company's ability to generate profits for each share of common stock outstanding. earnings per share data are often reported in the issuance of financial statements and are widely used by shareholders and potential investors in evaluating the company's ability to generate profits in the future (kieso, 2018:1226). the greater the eps will attract investors to invest in the company. this condition will cause the demand for shares to increase; thus, the share price will also be affected. therefore, it can be concluded that eps affects stock prices. research on the influence of fundamental factors in the form of earnings per share (eps) on stock prices has been widely carried out. haque conducted several studies and faruquee (2013), setiyanto and hadi (2014), abdulmannan and faturohman (2015), and rizky, et al., (2018). based on the description and results of previous research, the hypothesis is derived in this study as follows: h1: there is an effect of eps on stock prices 2. net profit margin (npm) net profit margin (npm) or net profit margin measures profit by comparing profit after interest and taxes to net sales (kasmir, 2018: 200). this ratio gives an idea of the percentage of the profit share of the sales value that investors will obtain. so the higher the npm ratio means, the more attractive investors are to invest. it means that this condition will also affect the stock price of a company. research on the influence of fundamental factors in the form of net profit margin (npm) on stock prices has been widely carried out. several studies were conducted by rizky, et al., (2018) and setiyanto and hadi (2014). based on the description and results of previous research, the hypothesis is derived in this study as follows: h2: there is an effect of npm on stock prices 3. return on equity (roe) return on equity (roe) is a ratio used to assess the extent to which a company uses its resources to be able to provide a return on its equity. the higher the ability to generate a return on equity owned by the company, it will certainly attract the attention of investors to invest their funds in the company. this condition will affect the stock price. research on the influence of fundamental factors in the form of return on equity (roe) on stock prices has been widely carried out. several studies were conducted by haque and faruquee (2013) and rizky, et al., (2018). based on the description and results of previous research, the hypothesis is derived in this study as follows: h3: there is an effect of roe on stock prices 4. return on asset (roa) return on assets (roa), or the rate of return on assets, is a profitability ratio that shows the company's profit (net income) concerning overall resources or the average number of assets. so roa is a ratio to measure how efficient a company is in managing its assets in generating profits during a period. roa shows how much net profit can be obtained from the entire wealth owned by the company. therefore, the profit after tax figure and the company's average international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 206 wealth is used. this ratio relates the profits obtained from the company's operations with the amount of investment or assets used to generate operating profits. research on the influence of fundamental factors in the form of return on assets (roa) on stock prices has been widely carried out. several studies were conducted by haque and faruquee (2013), samsuar and akramunnas (2017), setiyanto and hadi (2014), and abdulmannan and faturohman (2015). based on the description and results of previous research, the hypothesis is derived in this study as follows: h4: there is an effect of roa on stock prices 5. debt to equity ratio (der) debt to equity ratio (der) or debt to equity ratio is a financial ratio that shows the relative proportion between equity and debt used to finance company assets. this ratio is used to measure how good a company's investment structure is. the use of funds from debt can be seen from this ratio, which means that the more funds that come from debt are managed, the higher the der value. this condition certainly attracts the attention of investors in making decisions, so it will also affect the stock market price. research on the influence of fundamental factors in the form of debt to equity ratio (der) on stock prices has been widely carried out. previous research was conducted by samsuar and akramunnas (2017), which showed a significant effect. based on the description and results of previous research, the hypothesis is derived in this study as follows: h5: there is an effect of der on stock prices differences in the effect of fundamental factors on stock prices the government's policy on mining and mineral regulation underwent several changes in a relatively short period. first, there is law (uu) no. 4 of 2009 concerning mineral and coal mining (minerba) which mandates the construction of smelters so that domestic mining production can be processed before being exported (ministry of trade, 2012). based on the law, as of january 11, 2014, there is a ban on exporting raw mineral commodities (ore). then, most recently, the government issued the minister of energy and mineral resources regulation number 5 of 2017 juncto permen 6/2017, which took effect on january 1, 2017. this new regulation reopens the export ban on several raw mineral commodities (ore), which was previously closed on january 11, 2014. ministerial regulation 5 /2017, in conjunction with ministerial regulation 6/2017, regulates the sale of ore (ore) and minerals abroad (exports) without processing and refining domestically but with certain conditions. based on the description, it is concluded that there was a period before the export ban, namely before 2014. the period from 2014 to 2016 was the period of the export ban. then in early 2017, the export ban was reopened. this condition attracted the attention of researchers to research by proving that in different times and conditions, the influence of fundamental factors that affect stock prices is also different, so the hypothesis is derived as follows: h6: there are differences in the influence of fundamental factors on stock prices during the prohibition period and after the export ban methods the population in this study were all companies in the mining sector listed on the indonesia stock exchange (idx) during the period 2014 – 2019, which consisted of 269 observations (indonesia stock exchange, 2019: 46). the sampling technique was purposive sampling, with the results of 176 observations. the observation data came from 37 companies. the data collection method used in this research is documentation. the data used is archival data, namely secondary data in the form of financial reports obtained from the https://idx.co.id/ site. in comparison, the data on stock prices comes from the site https://finance.yahoo.com. the research variables used are stock prices and company fundamental factors. the company's fundamental factors consist of earning per share (eps), net profit margin (npm), https://finance.yahoo.com/ international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 207 return on equity (roe), return on assets (roa), and debt to equity ratio (der). first, eps data is taken from the income statement and other comprehensive income for the current year. then net profit margin (npm), which is a measure of profit, is calculated by dividing net profit by net sales; return on equity (roe) is a profitability ratio measured by dividing net income by total equity; return on assets (roa) is a profitability ratio measured by dividing net income by total assets, and debt to equity ratio (der) is a ratio to measure how well a company's investment structure is calculated by dividing debt by equity. the last variable is the company's stock price at 5 days after the issuance date of the audited financial statements each year. the research period is during the span of three periods of amendments to the minerba law, namely: (1) the export ban period is when law (uu) no. 4/2009 concerning mineral and coal (minerba) was enforced, from 2014 until the reopening of the export ban in 2017. based on this explanation, the period of the export ban was 2014, 2015, and 2016. (2) export ban reopening period. the government issued the minister of energy and mineral resources regulation (permen) number 5 of 2017; this regulation reopened the export faucets of several raw mineral (ore) commodities which were previously closed on january 11, 2014. based on this, the period for reopening export faucets began in 2017. currently, the period for reopening the export ban is 2017 2019 results and discussion the data of this study amounted to 176 observations in the 2014-2019 period, wherein each period, there were 26 to 37 samples. 2014-2016 was the period of the mineral export ban, and since 2017 was the reopening of the mineral export ban. the following are the results of descriptive statistics and their explanations for research variables, which consist of stock prices, earnings per share (eps), net profit margin (npm), return on equity (roe), return on assets (roa), and debt to equity ratio. (der). during the mineral export ban, stock prices averaged around rp 1,227.83 rp 2,361.19 and tended to increase share prices. meanwhile, in the period of reopening the mineral export ban, which began in 2017, the share price increased until 2018 from rp 2,818.81 to rp 3,044.95, but in 2019 it fell by an average of rp 1,935.39. the average share price of rp 2,165.14 describes that very high price changes occurred in the early years of the reopening of the mineral export ban. the average eps during the mineral export ban period ranged from 25.16 to 33.47 and increased eps. meanwhile, in the period of reopening the mineral export ban, which began in 2017, eps decreased until 2019 from 28.73 to 16.08. the average eps of 26.63 describes that the decline in eps occurred in the early years of reopening the mineral export ban. the npm during the mineral export ban period averaged -3.19 to 0.09 and tended to be low due to its negative value in 2014-2015. meanwhile, in the period of reopening the mineral export ban, which began in 2017, the npm was positive, although after briefly increasing to a value of 0.31, it then decreased until 2019 to 0.04. the average npm in the overall data is -0.48, indicating that the decline in npm mostly occurred during the mineral export ban period. return on equity (roe) during the mineral export ban period averaged 0.04 to 0.19 in 2014-2016. meanwhile, in the period of reopening the mineral export ban, which began in 2017, roe increased for 2 years, and decreased in 2019. however, on average, it was still higher than in the export ban period. the average roe on all data is 0.10 and is positive. roa during the mineral export ban period averaged -0.01 to 0.03 in 2014-2016. meanwhile, in the period of reopening the mineral export ban, which began in 2017, the roa value tends to increase beyond the figure in the export ban period. as a result, the roa value is positive, ranging from 0.05 to 0.10. the average roa in the overall data is 0.05, which describes that the increase in the roa value occurred during the opening period of the mineral export ban. der during the mineral export ban period averaged 1.03 to 2.00 and tended to decline in 2015-2016. meanwhile, in the period of reopening the mineral export ban, which began in 2017, the der was higher and tended to increase from 1.37 in 2017 to 2.23 in 2018 and 1.42 in the 2019 period. the average der in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 208 all data is 1 ,59 describes that the increase in der occurred mostly in the period after the opening of the mineral export ban. regression analysis results classical assumption test results estimated the regression coefficient in this analysis using the method of least squares (ordinary least square). the application of this method will produce a good estimate of all the assumptions that apply in the analysis that can be met (gujarati, 2004: 336). the assumptions underlying the regression analysis include: there is no multicollinearity, there is no heteroscedasticity, and the residual value is normally distributed. the results of classical assumption testing on all variables show that all assumptions have been met. multiple regression analysis is used to describe the relationship between the independent variable (free) and the dependent variable (bound). important things in regression analysis include: regression equation, coefficient of determination (r2), f-test results, and t-test. the regression equation shows that the stock price dependent variable will be predicted by five independent variables, namely eps, npm, roe, roa, and der. the results of the regression coefficient test are based on calculations using stock data which are transformed into ln form. based on the results of the calculation of the regression analysis, the regression equation is obtained as follows: y = 6,360 + 0.001 eps – 0.071 npm – 1.789 roe + 8,276 roa 0.113 der the results of the regression equation test explain the effect of the independent variables on stock prices. in the results of the analysis obtained the value of f = 10.987 (p = 0.000). and the coefficient of determination is 22.2%. thus, the results of this test explain that the regression equation obtained is significant in explaining stock prices, and the combined contribution of the eps, npm, roe, roa, and der variables is 22.2%. the partial effect of the eps, npm, roe, roa, and der variables on stock prices was conducted by t-test. a total of four variables have significant tested coefficients, namely npm, roe, roa, and der. the negative effect on stock prices came from npm (b=-0.071; p=0.010), roe (-1.789; p=0.000) and der (b=-0.113; p=0.030). the stock price increases if the ratio of npm, roe, and der decreases. the positive effect on stock prices comes from roa (b=8.276; p=0.000). the stock price increases if the roa ratio increases. while the eps regression coefficient (b=0.001; p=0.069) was tested not significant, explaining that the increase in stock prices is not always due to the increase in the eps ratio. coefficient of determination the coefficient of determination (r2) is one of the values used to measure feasibility (goodness of fit). by looking at the percentage of the influence of all independent variables on the dependent variable, it can be seen how well the regression equation model is used. the coefficient of determination (r2) measures the proportion (part) or percentage of the total variation in y that the regression model explains. the coefficient of determination or r2 has a magnitude whose limit is 0 r2 1. an r2 of 1 means a perfect match, while r2, which has a value of zero, has no relationship between the dependent variable and the explanatory variable. based on the calculation, the coefficient of determination (r2) of 0.592 means that the ability of the regression equation to predict the value of the dependent variable is 22.2%. in other words, the eps, npm, roe, roa, and der variables can explain the stock price of 22.2%, while the remaining 77.8% is explained by other variables that are not included in the regression equation model. differences in stock prices and fundamental factors the average stock prices of the mineral export ban period and the mineral export ban reopening period were tested to determine if there was a significant difference. the difference was carried out by using the t-test of two unpaired groups (independent t-test). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 209 table 1. results of the difference test of average stock prices period n mean std. deviation difference t p stock price mineral export ban 82 1.688,59 3.274,943 892,255 1,376 0,171 re-opening of mineral export ban 94 2.580,85 5.219,076 earning per share (eps) mineral export ban 82 30,219 180,805 6,712 0,314 0,174 re-opening of a mineral export ban 94 23,507 95,243 net profit margin (npm) mineral export ban 82 -1,174 6,677 1,305 1,729 0,087 re-opening of mineral export ban 94 0,132 1,586 return on equity (roe) mineral export ban 82 0,101 0,989 0,005 0,044 0,965 re-opening of mineral export ban 94 0,105 0,385 return on assets (roa) mineral export ban 82 0,022 0,238 0,051 1,810 0,072 re-opening of mineral export ban 94 0,073 0,128 debt to equity ratio (der) mineral export ban 82 1,502 4,164 0,164 0,273 0,785 re-opening of mineral export ban 94 1,667 3,838 source: processed data, 2021 based on table 1, the results of levene's test to determine the homogeneity of the variance of the two groups are significantly different (p <0.05), explaining that: a. the variance of the stock price data of the two groups is not homogeneous. the average share price in the mineral export ban period was 1,688.59, and in the re-opening period of the mineral export ban, it was 2,580.85. the difference in stock prices of 892.255 was tested to be insignificant (t = 1.376; p = 0.171), meaning that there is no significant difference in stock prices during the mineral export ban period and the mineral export ban period reopening. levene's test, f = 4.143, p = 0.043 b. eps data variance of the two groups is not homogeneous. the average eps in the mineral export ban period was 30,219, and in the mineral export ban reopening period, it was 23,507. the difference in eps of 6,712 was tested to be insignificant (t=0.314; p=0.174), meaning that there was no significant difference in eps during the period of the mineral export ban and the period of reopening the mineral export ban. levene's test, f = 1.674, p = 0.197 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 210 c. the variance of the npm data of the two groups was not homogeneous. the average npm in the period of the mineral export ban was -1.174, and in the period of reopening the mineral export ban, it was 0.132. the difference in npm of 1.305 was tested to be insignificant (t=1.729; p=0.087), which means that there is no significant difference in the npm of the mineral export ban period and the period of reopening the mineral export ban. levene's test, f = 8.274, p = 0.005 d. that the variance of the roe data of the two groups is homogeneous. the average roe in the mineral export prohibition period was 0.101, and in the period of reopening, the mineral export ban was 0.105. the difference in roe of 0.005 was tested to be insignificant (t=0.044; p=0.965), meaning that there was no significant difference in roe during the export ban period. minerals and the period of reopening the mineral export ban. levene's test, f = 1.165, p = 0.282 e. the roa data variance of the two groups was homogeneous. the average roa in the mineral export ban period was 0.022, and in the mineral export ban reopening period, it was 0.073. the difference in roa of 0.051 was tested to be insignificant (t=1.810; p=0.072), which means that there is no significant difference in the roa of the mineral export ban period and the period of reopening the mineral export ban. f. der data variance of the two groups is homogeneous. the average der in the mineral export ban period was 1,502, and in the re-opening period of the mineral export ban, it was 1,667. the difference in der of 0.164 was tested to be insignificant (t=0.273; p=0.785), meaning that there is no significant difference in the der of the mineral export ban period and the period of reopening the mineral export ban. levene's test, f = 0.081, p = 0.777 results of hypothesis testing and discussion regression analysis is used to predict the causal relationship between several independent variables and the dependent variable. the basis for answering problems regarding the influence between variables is used in the results of calculations with regression analysis and, at the same time, for hypothesis testing. decision making for hypothesis testing uses a significance value (p) with criteria if p> 0.05, then h0 is accepted or ha is rejected, meaning that the regression coefficient obtained is not significant, and if p <0.05, then h0 is rejected or ha is accepted, meaning that the regression coefficient obtained is significant. the results of hypothesis testing show that: a. hypothesis h1 is stated that it is suspected that the eps variable affects stock prices. however, the results of the t-test on the regression coefficient on the relationship between eps and stock prices of 0.001 is not significant (p = 0.069). so it can be concluded that the research data do not support the hypothesis h1 that eps affects stock prices. thus, the results of the study are in line with the research of abdulmannan and faturohman (2015) and haque and faruquee (2013), but do not support the research of rizky, et al., (2018). b. hypothesis h2 states that it is suspected that the npm variable affects stock prices. the results of the t-test on the regression coefficient on the relationship between npm and stock prices of -0.071 is significant (p = 0.010). so it can be concluded that the research data supports the hypothesis h2 that npm has a significant effect on stock prices. the study results are in line with the research of rizky, et al., (2018) and setiyanto and hadi (2014). however, the study results do not support the research of abdulmannan and faturohman (2015). c. hypothesis h3 states that the roe variable is suspected of affecting stock prices. the results of the t-test on the regression coefficient on the roe relationship to stock prices of -1.789 is significant (p = 0.000). so it can be concluded that the research data supports the hypothesis h3 that roe has a significant effect on stock prices. the results of the study are in line with the research of rizky, et al., (2018), but do not support the research of haque and faruquee (2013) and abdulmannan and faturohman (2015). d. hypothesis h4 states that it is suspected that the roa variable has a significant effect on stock prices. the results of the t-test on the regression coefficient on the relationship between roa international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 211 and stock prices of 8.276 are significant (p = 0.000). so it can be concluded that the research data supports the hypothesis h4 that roa has a significant effect on stock prices. the results of the study are in line with the research of samsuar and akramunnas (2017) and setiyanto and hadi (2014), but do not support the research of haque and faruquee (2013) and abdulmannan and faturohman (2015). e. hypothesis h5 stated that it is suspected that the der variable has a significant effect on stock prices. the results of the t-test on the regression coefficient on the relationship between der and stock prices of 8.276 are significant (p = 0.000). so it can be concluded that the research data supports the hypothesis h5 that der has a significant effect on stock prices. the results of the study are in line with the research of samsuar and akramunnas (2017). f. hypothesis h6 stated that it is assumed that there is an average difference in the fundamental factors. however, the results of the t-test on the average difference test results of eps, npm, roe, roa, and der were all insignificant (p>0.05). so it can be concluded that the research data do not support the hypothesis h6 that there are differences in the average difference in fundamental factors during the period of the mineral export ban and after it was reopened. earning per share (eps) shows a picture of the profit per share for common shareholders. based on the analysis of research data, it shows that eps tends to rise during the export ban period and decrease when there is no export ban. eps does not show any effect on stock prices. this condition illustrates that eps can be said to be unattractive for investors in the mining sector, because changes in eps do not indicate a reaction to stock prices. it could be because investors observe that not all of the values presented in eps are distributed as dividends. however, in contrast to the variables net profit margin (npm), return on equity (roe), return on assets (roa), and debt-equity ratio (der), all these variables affect stock prices. this condition illustrates that investors still have high confidence in the fundamental factors reported by companies in the mining sector. this condition can still encourage investors to buy or sell shares, which ultimately affects the price of the formed shares. meanwhile, there is no difference in the effect of fundamental factors on stock prices during the export ban period and the reopening of the export ban, indicating that whatever fundamental conditions reported by mining sector companies do not affect investors' decisions in determining stock prices on the stock exchange. it means that investors may have other considerations in making purchase transactions other than the consideration of fundamental factors. conclusions the purpose of this study is to examine the effect of fundamental factors on stock prices and to examine differences in the effects of fundamental factors on stock prices during the period of changes in mineral export policies. fundamental factors are proxied by eps, npm, roe, roa, and der. first, the results showed that only the eps variable did not affect stock prices. then, the study results also show that there is no difference in the effect of fundamental factors on stock prices during the export ban period and the reopening of the raw mineral export ban. this condition illustrates that investors still have confidence in the fundamental factors reported by companies in the mining sector. therefore, fundamental factors are still the basis for making decisions for investors in buying or selling shares, which ultimately affect the price of shares formed. the limitation of this research is that the company's fundamental factors are still limited, and the research is still conducted in one industrial sector only. therefore, further research is recommended to increase the proxies of the observed fundamental factors and extend the observations to other industrial sectors. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 212 references abdulmannan, a. a. & t. faturohman. 2015. the relationship between fundamental factors and stock return: a case-based approach on banking companies listed in indonesia stock exchange. journal of business and management, 4(5): 579-586. gujarati, d. n. 2004. basic econometrics. fourth edition. the mcgraw-hill companies. haque, s. & m. faruquee. 2013. impact of fundamental factors on stock price: a case-based approach on pharmaceutical companies listed with dhaka stock exchange. international journal of business and management invention, 2(9): 34-41. indonesia stock exchange. 2019. idx quarterly statistics. jogiyanto, hm. 2003. teori portofolio dan analisis investasi. edisi 3, bpfe, yogyakarta. kasmir. 2018. bank dan lembaga keuangan lainnya, edisi revisi 2014, cetakan 19. rajawali pers. kieso, d. e.; t. d warfield; & j. j weygandt. 2018. intermediate accounting ifrs edition. wiley. mentri energi dan sumber daya mineral republik indonesia. peraturan mentri energi dan sumber daya mineral republik indonesia, no 05 tahun 2017: peningkatan nilai tambah mineral melalui kegiatan pengolahan dan pemurnian mineral di dalam negeri. pemerintah republik indonesia. 2009. undang-undang no 4/2009: pertambangan mineral dan batubara. rizky, n. a; i. tricahyadinata; & j. a. judiarni. 2018. analisis faktor fundamental terhadap harga saham pada perusahaan sub sektor property and real estate building yang terdaftar di bursa efek indonesia. jurnal manajemen, 10(2): 129-135, issn print: 0285-6911, issn online: 2528-1518. samsuar, t. & akramunnas. 2017. pengaruh faktor fundamental dan teknikal terhadap harga saham industri perhotelan yang terdaftar di bursa efek indonesia. jurnal ekonomi, keuangan dan perbankan syariah, 1(1): 116-131. setiyanto, a. i. & a. hadi. 2014. analisis pengaruh faktor fundamental terhadap harga saham. jurnal akuntansi, ekonomi dan manajemen bisnis, 2(2): 173-183. issn; 2337-7887. https://idx.co.id/. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 328 regional budget policy related to handling of covid-19 in kupang city volume: 2 number: 3 page: 328-336 esra d.n.a benu1, akhmad syafruddin2, alfridus s.d. dari3 1,2,3political science department, university of nusa cendana, indonesia corresponding author: akhmad syafruddin email: akhmad.syafruddin@staf.undana.ac.id article history: received: 2021-11-05 revised: 2021-11-15 accepted: 2021-11-20 abstract: this study aims to have a deep, thorough, and detailed understanding of budget policies and provide a broad explanation of how to handle the budget during the covid-19 pandemic in kupang city. the data was collected through direct interviews with the local government which included the head of the regional finance agency, the head of the health service, the head of the social service, and the head of the budget agency of the kupang city regional people's representative council (dprd). all data obtained were analyzed through data reduction or summary, selecting and focusing on important information, and then discarding unimportant information; data is displayed in short descriptions, charts, relationships. the results show that the kupang city government first issued the kupang mayor regulation no. 11 relating to the third amendment to the kupang mayor regulation no. 45 of 2019 concerning the elaboration of the regional revenue and expenditure budget with a total relocation budget of rp. 21,950,052,750. this total budget is focused on personnel expenditure, goods and services, as well as capital expenditure for handling covid-19. the government then issued the kupang mayor regulation number 13 of 2020 concerning the fifth amendment to the kupang mayor's regulation number 45 of 2019 concerning the elaboration of the city regional revenue and expenditure budget with a total budget of rp. 22,197,960,000. this total budget is intended for social safety nets with 22,054 recipients in the form of basic necessities worth rp. 300,000. keywords: budget, covid-19, policy, politics cite this as: benu, e.d.n.a., syafruddin, a., dari., a.s.d., (2021). “regional budget policy related to handling of covid-19 in kupang city.” international journal of environmental, sustainability, and social sciences, 2 (3), 328-336. introduction this paper will explain the kupang city government policies for handling the coronavirus disease 2019 (covid-19). political budget policies are carried out through the adjustments of the regional regulation number 9 of 2020, which is concerned with the kupang city regional budget and was stipulated on december 12, 2020. this budget adjustment aimed to overcome the negative impact of covid-19 to economic growth and public health. according to kompas.com, covid-19 cases are increasing from two cases in march to 174,796 cases in august 31, 2020. the adjustment of the regional expenditure budget (apbd) of the kupang city is based on the central government's fiscal policy, which is established on law no. 2 of 2020 concerning the establishment of home state government regulations in lieu of law no. 1 of 2020 concerning state financial policy and stability of financial systems for the handling of the covid-19 pandemic and/or facing threats that endanger the national economy and/or financial system stability, which was determined on may 16, 2020. the legal basis of kupang city's apbd adjustment is the domestic regulation no. 20 of 2020 concerning the covid-19 handling in the regional government, which explains the following: 1) the local government needs to take steps to anticipate and handle the impact of corona virus transmission, 2) the local government needs to prioritize the apbd to anticipate and handle the impact of the corona virus, 3) regional heads need to form the covid-19 task force to handle the corona virus transmission, and 4) the regional government needs to take steps to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 329 anticipate and handle the impact of corona virus transmission and should make off-budget expenditures for apbd adjustment. it is further strengthened by the minister of finance regulation no. 19/pmk.7/2020, which stated the following: the regional government is obliged to budget the mandatory expenditure of health, which amount has been determined in the apbd and or amendments. thus, the kupang city government needs to implement this political budget policy to resolve the covid-19 pandemic. researches on political budget policies have been carried out in the republic of south korea, australia, and austria. according to bong hwan kim et al. 's research (graduate school of public administration and the korea institute of public affairs, seoul national university in seoul, republic of south korea) titled “budgetary responses to covid-19: the case of south korea,” which is in response to the health crisis caused by covid-19, the korean government has used the budget reserve funds and additional budgets, which totals to more than 50 trillion krw, to adjust the emergency economic policy. the use of additional budget is regulated by the national finance law article 89, which stated that the government can adjust the supplementary budget draft if the following events occurred: war or large-scale disaster; significant changes in condition in both home or abroad, such as an economic recession, mass unemployment, and alteration in inter-korean relations; and incidence of increased expenditures, which the states have to pay according to the articles of association. other researches included that of jane andrew and max baker of the university of sydney business school in sydney, australia; james guthrie of macquarie business school, macquarie university, north ryde, australia; and ann martin-sardesai of school of business and law, cquniversity, sydney, australia. their research is entitled “australia's covid-19 public budgeting response: the straitjacket of neoliberalism.” according to the research, there are two phases of the budget mobilized by the australian government in coronavirus economic response omnibus bill 2020. in short, the federal government first stimulates the economy with market-based neoliberal policy solutions, in which businesses are is directly stimulated. however, in the second phase, individuals and occupations are targeted more directly. in particular part of the second step, the unemployment benefits and businesses affected by the public health are provided by the public funded salaries for employees. unemployment is one of the problems in australia, and it has worsened during the covid-19 pandemic due to a large number of workers being laid off (indayani & hartono, 2020: 207). the research conducted by johann seiwald (wu vienna university of economics and business, vienna, austria, and parliamentary budget office, austrian (federal) parliament, vienna, austria) and tobias polzer (university of sussex business school, university of sussex, brighton, uk) entitled “reflections on the austrian covid-19 budgetary emergency measures and their potential to reconfigure the public financial management system” showed that austria was in a favorable economic situation with a real gross domestic product (gdp) growth rate of 1.6% in 2019 (ministry of finance austria, 2020) before the crisis. the general government expenditure was 48.2% of gdp, the primary budget surplus was 2.2%, and the gross debt was 70.4% of gdp in 2019. as of april 2020, the government estimated a primary deficit of 6.5% and an increase in gross debt to 81.4% (austrian ministry of finance, 2020; euifis, 2020). unemployment has increased from 7.4% in 2019 to 10.2% in 2020 (ias, 2020). at the same time, to mitigate the negative economic consequences of the pandemic, the government announced a stimulus package of 38 billion euros (about 10% of gdp), including the government guarantees and deferred tax payments. in mid-june, the government announced another stimulus package in conjunction with the further implemented policy in the coming years and increased total support to 50 billion euros. research conducted by dewi rohkmad et al. (2020) showed that the total budget for covid-19 in the province was worth idr 2,102,600,000,000; it was divided into curative measures, with idr 727,654,880,535; promotive and preventive measures, with idr 97,134,092,873; social safety net, with idr 877,301,513,766; and recovery, with idr international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 330 400,500,512,826. in addition, research conducted by leo agustina (2020) showed that the indonesian government has a slow response due to the irresponsibility of the bureaucratic structure and an inadequate disposition with health problems. the budget policy and human resource capacity variables influence the formulation process of aceh development budget (apba). budget politics and human resource capacity partially have a positive effect on the apba preparation process. if budget politic goes well and human resource capacity increases, the apba preparation process can run more effectively and efficiently, therefore increasing government's accountability. therefore, the aceh government can consider these two variables in the apba preparation process (darfina et al. 2015). research conducted by bedanand upadhaya et al. (2020), with the title “covid-19 policy responses: reflections on governmental financial resilience in south asia,” showed that, at the regional level, the leaders of the south asian association for regional cooperation countries have committed to cooperate to prevent the spread of covid-19. they have agreed to establish the covid-19 emergency fund (cef) by voluntary contributions from all sa countries to strengthen their financial resilience. india has pledged usd 10 million as an initial contribution to the cef. this cef is crucial as all sa countries have similar short-term spending priorities by focusing on cash transfers to vulnerable and low-income households, providing health facilities (e.g.,., testing machines, ppe, icu beds, and ventilators), soft loans, and basic food for lowincome families. on july 14, 2020, the cef has accumulated funds of usd 21.8 million. however, political differences among the countries limit the expansion of these collective and regional approaches to respond to the pandemic. in east java, the provincial government have decided to allocate as much as idr 2,102,600,000,000 for covid-19 budget, which was divided into the following: covid-19 prevention, with idr 727,654,880,535; promotive and preventive measures, with idr 97,134,092,873; social safety net, with idr 877,301,513,766; and recovery, with idr 400,50,512,826. the total fund for covid-19 for each capita in the province was idr 1,997,139, which was divided for curative measures, with idr 691,158; promotive and preventive measures, with idr 92,262; social safety net, with idr 833,299; and recovery, with idr 380,421. the three districts in east java with the highest budgeting are jember district, surabaya city, and gresik district. the districts with the highest per-capita funds are batu city, jember district, and trenggalek district (rohkmah dkk, 2020). the most important aspect in budget distribution for handling covid-19 above is the budget management. all sectors, especially the economy, have felt the change of economic flow both internally and externally. budget management is needed to distribute funds according to the target and amount to be right on target and objective. in addition, budget management is also needed to anticipate inappropriate and violate existing laws and processes. the other crucial factor includes the quick allocation of large funds that are susceptible to the practices of corruption or misappropriation (zakariya, 2020: 113). methods this research was conducted from june to september 2020. the research method used in this study is qualitative descriptive approach. data were collected from documents obtained from the kupang city budget policies, which include the kupang mayor regulation, kupang city regional budget 2020, online news, and local newspapers. this research focused on the budget progress from june to september 2020 in kupang city. this budget was allocated for handling the covid-19 outbreak and for regional economic recovery. the collected data were then analyzed through reducing or summarizing the data, selecting crucial information, focusing on important information, looking for themes and patterns, and then removing unimportant information in the apbd document. second, data display was conducted through brief descriptions, charts, relationships between categories, flowcharts, and others (nasution, 2003: 129). miles and huberman (sugiyono, 2007: 95) stated that the display of data can also be in the form of graphs, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 331 matrices, networks, and charts in addition to narrative text. data on the amount of the budget set for handling covid-19 in the health sector and community economic recovery were presented. then, conclusions were drawn and data were verified through analysis techniques in qualitative research such as the interactive model proposed by miles and huberman (burhan bungin, 2003.69). result and discussion the indonesian government issued law no. 2 concerning home state government regulations in lieu of law no. 1 of 2020 concerning state financial policy and stability of financial systems for the handling of the covid-19 pandemic and/or facing threats that endanger the national economy and/or financial system stability. this policy aims to save the national economy and financial system stability through various relaxation policies related to the government budget (apbd) implementation. this implementation is accomplished by increasing spending on health, social safety networks, economic recovery, and financial strengthening authority of various institutions. according to the minister of finance, the funds for handling of covid-19 and national economic recovery (pen) will increase to idr 905.1 trillion. this amount significantly increased from the initial budget of idr 405.1 trillion, to idr 677 trillion, to idr 695.2 trillion. the government allocated idr 87.5 trillion for the health sector; idr 203.9 trillion for social protection; idr 120.61 trillion for business incentives; idr 123.46 trillion for micro-, small, and medium enterprises (msme); idr 53.57 trillion for corporate financing; and idr 106.11 trillion for sectorial ministries/institutions and regional government. there are two policies in handling covid-19: first, the kupang mayor regulation number 11 of 2020 concerning the third amendment to the kupang mayor regulation number 45 of 2019 concerning the elaboration of the kupang city revenue and expenditure budget, which regulated the budget relocation in the health sector, and, second, kupang mayor regulation number 13 of 2020 concerning the fifth amendment to the kupang mayor regulation number 45 of 2019 concerning the elaboration of the regional budget and expenditure revenue, which regulates the handling of the social net safety. the total budget prepared was idr 44,148,012,750, with the following details: the budget for handling covid-19 was idr 21,950,052,750 and that for handling a social safety network was idr 22,197,960,000. the kupang city government has determined the first two budget sources for the general allocation fund, which consists of the regional finance agency, with idr 17,023,938,400; health service, with idr 2,000,000,000; and the sk lerik regional hospital, with idr. 1,018,200,000. the second source comes from the special allocation fund, which consists of rsud sk lerik, with idr 460,609,600, and health operational assistance, with idr 1,447,304,750. the entire budget is distributed to direct employee expenditure, with idr 79,500,000; goods and services expenditure, with idr 9,973,704,750; and capital expenditure, with idr 11,896,948,000. the home state government regulation no. 13 on regional financial management explains direct expenditure as budgeted expenditure related to the implementation of programs and activities. the personnel expenditure above is used as wages for medical personnel in the field in carrying out the covid19 handling program. goods and services expenditures are used to prepare various health needs needed in handling covid-19. capital expenditures are used for purchasing and building tangible fixed assets such as covid-19 emergency isolation rooms and setting up four second-line hospitals in kupang city. the kupang city government has shifted the budget of social safety net from the regional finance agency to as much as idr 9,937,710,000; public works and spatial planning office, with idr 4,700,000,000; public housing and residential area services, with idr 2,500,000,000; the regional secretariat, with idr 3,000,000,000; and the regional assembly secretariat, with idr 2,060,250,000. the kupang city government issued the kupang mayor regulation number 118b/kep/hk2020 for implementing social safety network about the recipient determination of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 332 social safety network assistance for handling the covid-19 disease impact on phase 1 of 2020. this policy helped reduce the cost of living to meet the basic food needs of people who are less able and are affected by covid-19 and are not accommodated in the national social assistance and provincial cash programs in kupang city in 2020. there were a total of 13,993 recipients with a budget realization of idr 600,000. there is a difference in the budget amount between the central and city government. the city government distributed covid-19 assistance worth idr 300,000 to 22,054 people across 51 households in kupang city in the form of basic necessities for three consecutive months (june, july, and august 2020). social safety network assistance helps in the improvement of living of vulnerable families and individuals and/or those affected by the covid-19 outbreak. the total budget determined by the kupang city government is from political budget policy outcome, which is based on national political policies and is followed by the local government in the regional government budget team based on the needs and estimates submitted by the health service and social service. the availability of these budget sources was obtained from an unimportant relocation and refocusing of work programs and unexpected postal funds as regulated in the kupang mayor regulation number 112b/kep/hk/2020 regarding operational activities for emergency handling of nonnatural disasters due to covid-19. the changes in the handling covid-19 budget until september 2020 were likely to change depending on the situation and conditions of this infectious epidemic to finish or after the government gets a vaccine. according to mardiasmo (2004: 121), the apbd is urgent due to the unlimited and increasing need and desire of the society; however, the available resources are limited. budget is needed due to the scarcity of resources and choices. in line with the opinion above, the researcher in this study considered that the political policy of the covid-19 budget will change until the government provides a solution for this outbreak, especially the city government of kupang, east nusa tenggara province. political budget policy rationalization of kupang city government the political budget policy was carried out to overcome the impact of the spread of covid19. according to salam (2012), budget politics is the determination of various policies regarding the budget process, which covers various questions about how the government finances its activities, how public money is managed and distributed, who will benefit and suffer, and what opportunities are available for both negative deviations and to improve services. public. furthermore, wildavsky and caiden (2004: 58) stated that budget politics are related to who plays a role and the state's ability to guarantee the society. the budgetary policy for handling covid-19 does not involve the legislature; it only involves the executive, including the mayor of kupang, regional finance agency, health service, and social service, which are in direct contact with the outbreak. the policy described is the kupang mayor regulation number 11 of 2020 concerning the third amendment to the kupang mayor regulation number 45 of 2019, which concerns the elaboration of the kupang city revenue and expenditure budget, and the kupang mayor regulation number 13 of 2020 concerning the fifth amendment to the kupang mayor regulation number 45 of 2019, which concerns the elaboration regional budget and expenditure revenue. the policy above was done through the revision of regional regulation number 09 of 2020 concerning the kupang city regional revenue and expenditure budget on december 12, 2020. the budget in this policy aims to provide information about financial plans and several things wanted that has not included in the budget on handling covid-19 (forrester & mullins, 1992). the apbd component was planned a year before the implementation by the regional work unit (skpd). since the government budget is limited to one fiscal year, anticipating the uncertainty during the current year through fiscal adjustments is necessary. the budget amendment policy aims for adjusting the current budget against recent changes caused by changes in regulations and policies of the central government. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 333 the central policy referred to law no. 2 of 2020 article 3 about implementing policies in the regional financial sector as referred to in article 1 paragraph 4: regional governments are given the authority to prioritize the use of budget allocations for refocusing into certain activities and using of the regional expenditure budget. provisions regarding prioritizing the budget allocations for refocusing in certain activities and using the regional income budgets are regulated in a ministerial regulation. state government regulation no. 20/2020 explained that local governments need to take steps to anticipate and handle the impact of the outbreak. second, regional governments need to prioritize anticipating and handling the outbreak. third, regional heads are forced to handle the covid-19 spread. fourth, the impact of corona virus transmission should be anticipated and handled. local governments can make the off-budget expenditures and then draft the revised apbd. the budget change for handling covid-19 was also strengthened by the minister of finance regulation no. 19/pmk.7/2020 article 3, which stated that regional governments are required to budget the compulsory health expenditures as determined in the apbd and/or amendments. the mandatory health spending is directed in the prevention of covid-19. these are the laws and regulations that underlie the kupang mayor to issue the regulation about health handling and safety net. according to forrester and mullins (1992), budget politics policy through the changes is needed to make budgets more responsive to the participants' need and to adapt to environmental changes. meanwhile, wildavsky (in forrester & mullins, 1992) stated that “rebudgeting is what governments do to revise and update the adopted budget during the course of fiscal year.” the requirements for the amendment of the budget in state government regulation no. 13 of 2006 concerning guidelines for regional financial management as recently amended by state government regulation no. 21 of 2014 explained that the apbd may change due to the following: a) inappropriate development with the general policy of apbd; b) circumstances causing the movement in organizational units, activities, and types of expenditures; c) circumstances causing the previous year's balance budget to be used for financing the current budget; d) emergencies; and e) extraordinary cases. the budget amendment policy is also regulated in government regulation (pp) no. 12 of 2019 concerning regional financial management article 69, which stated the following: if any unpredictable emergency beforehand, such as natural disasters, nonnatural disasters, social disasters, and extraordinary disasters, search and rescue operations, infrastructure damage that can disrupt public services. in addition, apbd adjustment can also be carried out due to urgent needs such basic services to the public, which figures are not yet available in the current budget year, mandatory or contracted regional expenditures, regional expenditures that are beyond the government's control and cannot be predicted in advance, the mandate of statutory regulations, other urgent regional expenditures which will cause greater losses for the government and society. on the other hand, the home state government regulation no. 13 of 2006 concerning guidelines for regional financial management showed that the executive officers are more dominant and have greater authority and responsibility in preparing the apbd. the executive has greater power because it has an understanding of bureaucracy and administration and all the rules and regulations that underlie it. the direct relationship with the long period community cooperation resulting better control of executive information than the legislature (florensia, 2009). the kupang city government understands the conditions that occur in the community. the process of utilization according to knap defined the success of the budget by the quantity, quality and cost incurred by a product or service by the government and aiming expected impact of government activity. according to the results above, the success of handling covid-19 through budget politics can be seen from the amount of budget allocated. the total budget for handling covid-19 in the health sector was idr 17,023,938,400 and social safety network was idr 9,937,710,000. mardiasmo (2005: 62–63) mentioned the importance of public budgets to improve the quality life of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 334 community, overcome resource constraints, and convince the public to trust the government. rubin (2000) said that budgets reflect choices and priorities in public organization. based on data from the kupang city government in september 2020, the number of covid-19 cases in kupang city is the highest among the entire east nusa tenggara region, with 48 people with positive cases, 38 recovered, 2 deaths, and 8 people still in recovery and treatment. based on the data, the political budget policies of kupang city have not been able to solve the spread of the virus. meanwhile, social safety networks have had an impact on the sustainability of the community's economy. political budget policy against humanitarian disasters the health crisis in 2020 made various countries established emergency strategic plans to maintain the economy of the country. budget reallocation for health disasters is often conducted to stabilize the ongoing economy. emergency response regulations issued by the central and local governments, which includes social distancing, are not easy to do and pose more severe challenges due to change of the community behavior and lifestyle (muhyiddin, 2020: 241). in 2020, the indonesian government has allocated a budget amounting to idr 405.1 trillion to deal with the covid-19 pandemic. the budget is disseminated and allocated to several sectors, including the health sector, tax incentives, people's business credit stimulus, msme financing, and community business sector (harirah & rizaldi, 2020: 44). the provision and distribution of health facilities is included to prevent the covid-19 transmission. indonesia has a role in allocating budget and resources for individual and group needs. during a pandemic, economic depression may occur (2.5% to 0%) (nugraha, 2020: 26). measurable and objective budget strategy and management are needed. research conducted by nugraha (2020) showed that the ponorogo regency government emphasized and focused on the economic needs of the community and restored the growth on a regional scale. on the other hand, budget mapping is not only focused on preventing the covid-19 pandemic but also on spending budgets for employees and operational and nonoperational goods (suyitno, 2020: 68). however, budget alignment and adjustment need to create the principle of justice, especially during a pandemic. research conducted by suyitno (2020) identified the austerity and efficient use of the budget at the ministry of religion office of mojokerto regency. the implementation of budget management systems and principles is based on work-from-home activity. the problems and challenges faced in mapping and disseminating the budget in 2020 were transparency and efficiency of the objective use of the budget, such as common good, and the sustainability of the national economy. meanwhile, the communication was weak and not optimal due to the very minimal budget absorption for handling covid-19 (agustino, 2020: 263). law no. 30 of 2014 is the basis for issuing and determining discretion in the use of the current pandemic management budget. in another case, the community needs to be actively involved in supervising and being involved in preparing and implementing the budget use for the common good (firdaus & erliyana, 2020: 26). conclusion the results show that the kupang city government has taken two political budget policies in handling covid-19. first, the kupang mayor regulation number 11 concerning the third amendment to the kupang mayor regulation number 45 of 2019 about the elaboration of the kupang city regional income and expenditure budget, which regulates the health budget handling of covid-19, was issued. second, the kupang mayor regulation number 13 of 2020 concerning the fifth amendment to the kupang mayor regulation number 45 of 2019 about the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 335 elaboration of the kupang city regional revenue and expenditure budget, which regulates the budget for economic recovery through the social safety net, was also issued. as a policy outcome, the government allocated a budget of idr 44,148,012,750. this fund was originated from the relocation of the public works and spatial planning office, public housing and residential areas, regional financial agencies, regional secretariat, regional assembly secretariat, health service, and special allocation funds for sk lerik hospital and health operational assistance. the amount above was allocated to the following: health sector, with about idr 21,950,052,750, which is given to personnel expenses, goods and services expenditures, and capital expenditures, and economic recovery through social safety networks, with idr 22,197,960,000, which is given to 22,054 people in the form of nine basic foods worth idr 300,000 each household. this political budget policy has a positive impact on the economic sustainability of the community; 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(2020). optimalisasi pemeriksaan laporan keuangan negara oleh badan pemeriksa keuangan pada masa pandemi covid-19. pkn: jurnal pajak dan keuangan negara, ii(1): 112-123. https://doi.org/10.31092/jpkn.v2i1.1007 http://etd.repository.ugm.ac.id/index.php?mod=review&sub=review&act=view&typ=html&buku_id=53660&obyek_id=4&unitid=1&jenis_id= http://etd.repository.ugm.ac.id/index.php?mod=review&sub=review&act=view&typ=html&buku_id=53660&obyek_id=4&unitid=1&jenis_id= http://etd.repository.ugm.ac.id/index.php?mod=review&sub=review&act=view&typ=html&buku_id=53660&obyek_id=4&unitid=1&jenis_id= http://etd.repository.ugm.ac.id/index.php?mod=review&sub=review&act=view&typ=html&buku_id=53660&obyek_id=4&unitid=1&jenis_id= http://etd.repository.ugm.ac.id/index.php?mod=review&sub=review&act=view&typ=html&buku_id=53660&obyek_id=4&unitid=1&jenis_id= international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 359 the influence of teaching experience, school culture and motivation on teacher performance volume: 3 number: 2 page: 359 367 1fitriah ulfa, 2zahara tussoleha rony, 3sugeng suroso 1department of management science, bhayangkara university, jakarta. 2postgraduate program, bhayangkara university, jakarta. 3faculty of economics and business, bhayangkara university, jakarta. corresponding author: fitria ulfa e-mail: fitriaulfa19@gmail.com article history: received: 2022-03-30 revised: 2022-05-27 accepted: 2022-07-16 abstract: teacher performance is an essential element in the world of education which is a determinant of the high or low quality of education that occurs in the school environment, this is because teachers are people who often interact with students directly during the teaching process. the purpose of this research is to know how much the influence of teaching experience, school culture and motivation can affect teacher’s performance. the data analysis method is quantitative, partial least squares (pls) is the data analysis approach used in this study. partial least squares (pls) is a structural equation modeling (sem) equation model that utilizes component-based structural equation modeling techniques.. the sampling technique used in this research is a saturated sample. the samples taken were 71 samples of mts 1 teachers in bekasi city. this study uses pls 3 as an analytical tool and is assisted by the statistical package for the social sciences or spss. the partial test results showed that teaching experience significantly affected teacher performance, school culture had no significant effect on teacher performance, and motivation significantly affected teacher performance. the results of the simultaneous test study showed that teaching experience, school culture, and motivation had a significant effect on teacher performance. keywords: teaching experience, school culture, motivation, teacher performance cite this as : ulfa, f., rony, z.t., suroso, s. (2022) the influence of teaching experience, school culture and motivation on teacher performance. “international journal of environmental, sustainability, and social sciences”, 3 (2), 359 367. introduction teacher performance is an essential element in the world of education which is a determinant of the high or low quality of education that occurs in the school environment, this is because teachers are people who often interact with students directly during the teaching process. teaching experience is also one of the factors that can support the implementation of teaching and learning activities. the educational experience is a determining factor in achieving student learning outcomes. appropriate educational experience regarding the time teachers spend on their work contributes to maximum student achievement. this is the goal that the school must achieve. teaching experience is equally important in determining student achievement. teachers with adequate teaching experience actively support students and make it easier for teachers to understand what they are teaching. on the other hand, if the teacher does not have sufficient teaching experience, it will not help students achieve the desired results. experienced teachers can more easily solve teaching and learning problems related to subjects for students. teachers can stimulate and encourage students' enthusiasm to learn and maximize the empowerment of teachers' abilities. education in social sciences (ips) studies various events, facts, concepts, and generalizations related to social problems. social pedagogy as a field of study taught at the educational level in a school environment is a form of delivering knowledge and values, attitudes, and skills for student life in various regions, countries and countries. the goal is to teach the social sciences about life in human society. this is mailto:bettysigit@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 360 done systematically. therefore, the role of social studies is significant in educating students to develop knowledge, attitudes and skills so that they can participate actively in a future life as members of society and become good citizens. the teacher's role as a facilitator and motivator is significant in teaching and learning. the interactions between teachers and students in the teaching and learning process are often referred to as educative interactions, more specifically, teaching and learning interactions in the field of teaching. in the teaching and learning process, the teacher as a teacher should not dominate the activities but must create an environment, motivate and guide students to develop their potential and creativity through the teaching and learning process. school culture plays a role in forming student character and will ultimately play a role in student achievement. the image of a good school can be seen in students' attitudes outside the school. what is formed in the school will be embedded well into students' subconscious at the school. a fragile school culture will instill unfavorable attitudes for students. in existing culture, for example, students often go in and out of class when teaching and learning activities such as going to the bathroom. or the canteen or in the bathroom just for fun. then agree with the students before studying, but many students forget the agreement, so many are violated by these students. often carry a cellphone and use it at school. when learning takes place and late in collecting assignments, only collect them during free hours. and often late for class. the example of a good teacher also forms the character of a good student. kindness is manifested in good deeds and deeds in everyday life. such a good deed will attract the sympathy of everyone around. good manners also make it easier to make friends. good student behavior encourages good relationships and socializing with friends. the interaction of students with their friends affects the personality or character of the student. besides, student achievement and character are closely related to teacher performance at the school. with teachers who have good performance, students will be better serve their needs, both in academics and character development. most of the teachers have an age that is no longer young. based on the age reference, the teacher's performance can be seen because the higher a person's age, the performance in teaching begins to decline. likewise, most of the teachers over the age of 35 have decreased their performance. examples of learning achievements such as interest in students who are less in the same subject so that their achievements are reduced, too much use of cellphones results in the decreased achievement of students who rarely study and also play too much with friends so that they rarely study, and the lack of time-sharing between organizations and academics. understanding teacher performance. according to (özgenel & mert, 2019), teacher performance is the leading and main issue in education reform and school development. therefore, teacher performance is a crucial element in the success of school effectiveness and is very important. performance is a numerical or non-numeric result resulting from a predetermined goal. strengthened by (gichuru & ongus, 2016), teacher quality is an important component in improving student achievement and closing achievement gaps. the quality of each person is widely recognized by policymakers, practitioners, and researchers as the most potent school-related influence on student academic performance. so it can be concluded that teacher performance is the ability of teachers to provide learning material content that is easy to understand by students as the object being taught as the key to the effectiveness of school success in educating students and improving student achievement. understanding teaching experience. according to (podolsky et al., 2019), the teaching experience is that teachers are generally not randomly assigned to students. more experienced teachers are often found to teach students with higher abilities or migrate to schools with more fortunate students. meanwhile, according to (uddin & nwachokor, 2019), teaching experience is the time spent by a teacher in teaching the profession. over time, teachers gain command of their subjects and become competent in the art of teaching through experience. in other words, the teaching experience enhances the teaching skills and methodology adopted. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 361 so it can be concluded that a teacher's educational experience can be measured mainly by the number of years of teaching in the subjects they teach. teacher professionalism is the result of constant professionalism. in other words, the longer they served as teachers, the higher the level of the person, and vice versa. understanding school culture. according to (bektas, 2015), culture can be described as a way of thinking based on the existence and unity of groups of people who interact and differentiate one group from another. organizations, especially schools, are artifacts of the cultural paradigm of society. furthermore, each school develops a culture that distinguishes it from the others based on the individual's environment, various inputs, and procedures. reinforced by (družinec, 2019). school culture impacts school life and work and is considered one of the essential psychosocial factors for the successful development of a school and the progress of its members. elements of school culture (attitudes, beliefs, cultural norms, relationships, rituals and ceremonies, leadership, cooperation with parents and the local community, curriculum, organizational conditions, school design with positive or negative characteristics can stimulate or interfere with the realization of goals and the impact of interpersonal relationships in school. so school culture is the rules and values reflected in everyday life to create a conducive, dynamic, and democratic atmosphere. school culture can be seen from the applicable rules, habits, values, and social interactions. understanding motivation. according to (karadağ, 2017) explains that motivation is an inner drive that already exists within the individual or is reflected in the individual when learning new things. it is also reinforced by (gupta & mili, 2016) that academic motivation is the impetus that drives students' desire to learn. thinking that students should be motivated to spark and maintain their interest, "academic motivation raises questions about why people behave in certain ways." (rony, 2016). so it is known that achievement motivation is the driving force so that students are activated with energy to achieve their needs and learning goals/directions and see changes. the behavior of learning motivation is in the students themselves. indicators of achievement motivation: persistence in problem-solving, persistence in overcoming difficulties, preference for independent work, responsibility and orientation to the future. methods research design is a plan to conduct research using specific methods. this research is quantitative. quantitative research methods, according to sugiyono (2019:16), can be defined as research methods in the philosophy of positivism, which are used to examine specific populations or samples, collect data sets using research tools, and analyze quantitative data. a quantitative approach is applied when there is a difference between what must be done and what must be done, rules and practice, theory and practice, and planning and implementation. the author of this study uses a saturated sampling approach, which is often called a census, where the entire population is sampled. the data analysis method using partial least squares (pls) is the data analysis approach used in this study. partial least squares (pls) is a structural equation modeling (sem) equation model that utilizes component-based structural equation modeling techniques. because this research has a complicated model and a small sample, smartpls software is used to analyze the data. smartpls use the bootstrap or random multiplication approach. as a result, average assumptions will not be a problem. in addition, smartpls does not require a minimum sample size for bootstrap studies so that it can be used with small samples. pls-sem analysis consists of two sub-models: the measurement model or the outer model and the structural model or the inner model. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 362 discussion the effect of teaching experience on teacher performance. the experience of a teacher in carrying out their duties is always increasing. the longer the expected term of office, the more experience the teacher has, and the level of difficulty felt by the teacher in certain aspects of teaching decreases day by day. because his educational experience increased, the more experience you have, the more people do the same thing more often, the more qualified you are, and the faster you can get it done. the more types of work a person does, the more affluent and broader his work experience, and the more productive he is. therefore, the experience the teacher has while teaching at school. of course, this will significantly affect the results achieved. teaching experience very clearly affects teacher performance. where a teacher can hone his level of expertise to be more professional in teaching skills will solve the problem of the process of teaching and learning activities where teachers will not get lessons during the formal education they take, the teaching experience will be gained during the teacher's teaching process will affect the quality of a teacher in teaching which will lead to an increase in teacher performance when teaching is carried out. the useful experience gained in teaching can affect the quality of teacher education. the experience of teachers is important to make them more qualified to do their jobs and solve the problems they face. teaching experience can increase the qualifications and professionalism of teachers. the influence of school culture on teacher performance. the work culture aims to change the attitudes and behavior of teachers as existing human resources to improve their performance so that they can answer various future challenges. implementing a good work culture includes increasing the spirit of cooperation, friendliness, openness to one another, increasing kinship, increasing friendship, building better communication, productivity, and the ability to respond to company events outside the world. culture not only serves as a link in which one or more people can participate and act but also links relationships between teachers to form a cohesive team. on the other hand, organizational culture can increase the efficiency of teachers in the organization. school culture is one of the factors needed to improve teacher performance. teachers still feel satisfied with the culture adopted and supported by the organization. they still feel the teacher's work is related to the organization and feel the opportunity for organizational success. school culture is a set of norms and values that guide the behavior of members of an organization because organizational culture is an integral part of organizational management. inspired and put into practice. a teacher on a mission. a school culture directly related to teachers includes and is integrated with individual initiative, guidance, integration, management support, control, reward systems, and communication models, but still does not have a school culture that significantly impacts teachers. there is still a lack of cohesiveness between teachers in every line. we need to change this because schools must be able to become examples for other schools in bekasi city. therefore, it can be said that the second hypothesis of this study is found to be inconsistent with the statements and results of research on school culture and teacher performance. the effect of motivation on teacher performance. teachers at work are encouraged to carry out their duties based on their background as an educator where teachers need motivation both inside and outside of themselves, meaning that within themselves that a teacher carries out the task that he is a rebuke to the students he teaches, background this will create motivation in itself so that the students understand their teachings better than what they have been taught, and even then it will spur the teacher to be more motivated to produce more students to produce higher learning achievement scores, in addition to encouragement from outside the teacher, namely on the provision of school facilities which provide additional learning through existing practices in social science subjects by participating in competitions and guiding students so that they will be useful in the community, on that motivation slowly by slowly teacher performance will increase because international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 363 teachers are not only as educators but also as non-academic supervisors who will be exemplary for students and as a medium for self-development through existing competitions to carry the name of the school. a school is a place where teachers can fulfill their responsibilities. teachers continue to motivate their work rather than trying to fulfill needs that can motivate them to have enthusiasm for work, such as expectations of intensive instruction, praise and attention. to form superiors and coworkers. however, all teachers should be encouraged to increase further their motivation to work within, such as clear responsibilities, goals and objectives, a sense of well-being in the workplace, and a desire to improve as teachers improve continuously. they are passionate about their work. performance improvement. results of analysis of the measurement data model (outer model) this test consists of 3 stages: the convergent validity test, composite reliability, and cronbach alpha. measurement of this model is carried out using the smartpls 3.0 application. figure 4.3 outter research model source: data processed with smart pls 3.0, 2022 convergent validity item outer loading result validitas convergent requirement conclusion pm1 0,733 >0,5 valid pm2 0,840 >0,5 valid pm3 0,852 >0,5 valid pm4 0,777 >0,5 valid source: primary data processed using the smartpls 3.0 application, 2022. item outer loading result validitas convergent requirement conclusion bs1 0,930 >0,5 valid bs2 0,930 >0,5 valid international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 364 bs3 0,740 >0,5 valid bs4 0,762 >0,5 valid bs5 0,737 >0,5 valid source: primary data processed using the smartpls 3.0 application, 2022. item outer loading result validitas convergent requirement conclusion m1 0,828 >0,5 valid m2 0,835 >0,5 valid m3 0,730 >0,5 valid m4 0,838 >0,5 valid source: primary data processed using the smartpls 3.0 application, 2022. item outer loading result validitas convergent requirement conclusion kg1 0,577 >0,5 valid kg2 0,727 >0,5 valid kg3 0,787 >0,5 valid kg4 0,781 >0,5 valid kg5 0,775 >0,5 valid source: primary data processed using the smartpls 3.0 application, 2022. composite reliability variable result composite realibility requirement conclusion teaching experience 0,794 > 0,6 reliable source: primary data processed using the smartpls 3.0 application, 2022 variable result composite realibility requirement conclusion school culture 0,913 > 0,6 reliable source: primary data processed using the smartpls 3.0 application, 2022 variable result composite realibility requirement conclusion motivation 0,820 > 0,6 reliable source: primary data processed using the smartpls 3.0 application, 2022. variable result composite realibility requirement conclusion teacher performance 0,852 > 0,6 reliable source: primary data processed using the smartpls 3.0 application, 2022. cronbach alpha variable result cronbarch alpha requirement conclusion teaching experience 0,669 >0,6 reliable source: primary data processed using the smartpls 3.0 application, 2022. variable result cronbarch alpha requirement conclusion school culture 0,892 >0,6 reliable source: primary data processed using the smartpls 3.0 application, 2022. variable result cronbarch alpha requirement conclusion motivation 0,721 >0,6 reliable source: primary data processed using the smartpls 3.0 application, 2022. variable result cronbarch alpha requirement conclusion teacher performance 0,784 >0,6 reliable source: primary data processed using the smartpls 3.0 application, 2022. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 365 results of analysis of the measurement data model (structural inner model) the inner model test predicts a quality relationship between latent variables. this test can be done in the following way: variable r-square teacher performance 0,619 source: primary data processed using the smartpls 3.0 application, 2022. based on the results of table 4.13, the r-square value in this study is 0.619 (61.9%). the results of this test illustrate that the teacher performance variable can be explained by the variables of teaching experience, school culture and motivation of 61.9%. so it can be concluded that each independent variable has a moderate influence on the dependent variable. in these results, it is known that if the resulting value of r square lies between 0.60 0.799, then it belongs to a strong category. this result is 61.9%, or rounded to 62. % means that the influence of teaching experience, school culture and motivation has a powerful effect on teacher performance. the remaining results are 38.1 or rounded up to 38%, which the influence can see by other variables not tested in this study. estimate for path coefficients hypothesis variable original sample t statistics p values h1 pm -> kg 0,436 3,888 0.000 h2 bs-> kg 0,018 0,192 0.848 h3 m -> kg 0,431 3,669 0.000 source: primary data processed using the smartpls 3.0 application, 2022. 1. the results of testing the variable hypothesis of teaching experience based on the data above, it shows that the teaching experience has a significant level of 0.000. due to the significant level of < 0.05 (0.000 < 0.05), it can be concluded that h1 is accepted, then based on the t-statistic value of 3.945 from the t-table of 1.996. then the value of t statistic is 3.945 > t table 1.996 means that h1 is accepted, so it can be concluded that teaching experience partially affects teacher performance. so the first hypothesis (h1) shows that teaching experience affects teacher performance. 2. the results of the school culture variable hypothesis testing based on the data above, it shows that school culture has a significant level of 0.848. due to the significant level > from 0.05 (0.848 > 0.05), it can be concluded that h2 is rejected, then based on the t-statistic value of 0.209 from the t-table of 1.996. then the value of t statistic 0.209 < t table 1.996 means h2 is rejected, so it can be concluded that partially between school culture does not affect teacher performance. so the second hypothesis (h2) shows that school culture does not affect teacher performance. 3. the results of testing the motivation variable hypothesis the data above shows that motivation has a significant level of 0.000. due to the significant level of < 0.05 (0.000 < 0.05), it can be concluded that h3 is accepted, then based on the tstatistic value of 3.945 from the t-table of 1.996. then the value of t statistic 3.945 > t table 1.996 means h3 is accepted, so it can be concluded that motivation partially affects teacher performance. so the third hypothesis (h3) shows that motivation affects teacher performance. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 366 two way anova different test results tests of between-subjects effects dependent variable: kg source type iii sum of squares df mean square f sig. corrected model 178.010a 44 4.046 .623 .916 intercept 10681.908 1 10681.908 1645.058 .000 teacher’s age 70.037 22 3.184 .490 .952 gender 11.512 1 11.512 1.773 .195 teaching period 3.689 2 1.844 .284 .755 corrected total 340.343 69 a. r squared = .523 (adjusted r squared = -.316) source: primary data processed using the smartpls 3.0 application, 2022. 1. the first hypothesis, based on the two-way anova test output, obtained a sig value of 0.952 > 0.05, so the hypothesis which states that there are differences in teacher performance based on teacherage" can be rejected. so the conclusion of the different tests states that there is no difference in teacher performance based on the teacher's age. 2. the second hypothesis, based on the two-way anova test output results, obtained a sig value of 0.195 > 0.05, so the hypothesis which states that there are differences in teacher performance based on gender can be rejected. so the conclusion of the different tests states that there is no difference in teacher performance based on gender. 3. the second hypothesis, based on the two-way anova test output results, obtained a sig value of 0.755> 0.05, so the hypothesis that states that there are differences in the performance of employee teachers based on teaching length can be rejected. so the conclusion from the different tests states that there is no difference in teacher performance based on teaching length. conclusion teaching experience has a significant effect on the performance of social studies subject teachers. teaching experience very clearly affects teacher performance. a teacher can hone his level of expertise to be more professional in teaching skills that will solve the problem of teaching and learning activities where teachers will not get lessons during formal education. he takes, the teaching experience will be obtained during the teacher's teaching process, which will affect the quality of a teacher in teaching, leading to an increase in the teacher's performance given at the time the teaching is carried out. school culture has no significant effect on teacher performance. a school culture directly related to teachers includes and is integrated with individual initiative, guidance, integration, management support, control, reward systems, and communication models, but still does not have a school culture that significantly impacts teachers. there is still a lack of cohesiveness between teachers in every line. we need to change this because schools must be able to become examples for other schools in bekasi city. motivation has a significant effect on teacher performance. schools are places where teachers can fulfill their responsibilities. teachers continue to motivate their work rather than trying to fulfill needs that can motivate them to have enthusiasm for work, such as expectations of intensive instruction, praise and attention. to form superiors and coworkers. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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(2019). influence of teachers' experience on the teaching of technical drawing in technical colleges in edo and delta states, nigeria. international journal of vocational education and training research, 5(1), 38–42. https://doi.org/10.11648/j.ijvetr.20190501.17 https://doi.org/10.1080/09720073.2015.11891837 https://doi.org/10.1007/978-3-319-56083-0 https://doi.org/10.1108/jpcc-12-2018-0032 https://doi.org/10.11648/j.ijvetr.20190501.17 512 conceptual study of central government policies in resolving the papua conflict in indonesia (papua special autonomy perspective) volume: 3 number: 3 page: 512 526 1methodius kossay 1doctoral candidate for law studies, trisakti university, indonesia corresponding author: methodius kossay e-mail: methodius.kossay@gmail.com article history: received: 2022-05-18 revised: 2022-09-12 accepted: 2022-11-11 abstract: since the implementation of special autonomy in papua, various policies have been implemented by the central government to resolve conflicts in papua. this policy is carried out through several regulations regarding the acceleration of welfare development in papua as a way to resolve the papuan conflict. the method used in this paper is juridical-normative with a conceptual approach to researching library materials using the object of the study of writing in the form of existing libraries. the purpose of this paper is to find out the policies of the central government in resolving the papuan conflict in indonesia (papua special autonomy perspective). with the results of his research that the central government's policy in resolving the papuan conflict in indonesia (papua special autonomy perspective) is to solve the root problems in papua with a welfare and security development policy under the legal umbrella of the papua special autonomy law and its derivatives regulations. however, this policy has not had a significant impact on resolving the conflict in papua because it has not resolved the roots of the conflict that occurred in papua, so one of the steps that must be taken is to open a space for peaceful dialogue to resolve the conflict thoroughly, thoroughly and with dignity. keywords: government policy, conflict and papua special autonomy cite this as: kossay, m. (2022) “conceptual study of central government policies in resolving the papua conflict in indonesia (papua special autonomy perspective).” international journal of environmental, sustainability, and social sciences, 3 (3), 512–526. introduction the 1945 constitution in article 18b paragraph (1) reads; "the state recognizes and respects special or special regional government units which are regulated by law." one of the areas that get this specialty is papua province. this specificity is accommodated through law number 2 of 2021, the second amendment to law number 21 of 2001 concerning special autonomy for the province of papua. the special autonomy policy for the papua province or after this referred to as otsus papua, is for the central government as one of the solutions to solving problems in papua. the special autonomy policy for papua was considered good by policymakers at the time, from two options, namely continuing to apply special autonomy or separating from indonesia. otsus papua was born as a win-win solution in dealing with conflicts in papua at the wish of those who want independence and those who want the unitary state of the republic of indonesia as a fixed price. this special autonomy policy for papua is expected to make the papuan people more prosperous and the demands for independence will disappear. policy is aligned with the ideals and goals of the unitary state of the republic of indonesia, namely to build a just, prosperous and prosperous indonesian society based on pancasila and the 1945 constitution. autonomy is in accordance with the ideals and goals of the state and does not have a significant impact on resolving the conflict in papua. the administration and implementation of development in papua so far have not fully fulfilled the sense of justice, have not fully enabled the 513 achievement of people's welfare, have not fully supported the establishment of law enforcement, and have not fully shown respect for human rights in papua province, especially the papuan people. the management and utilization of the natural resources of the papua province have not been used optimally to improve the standard of living of the indigenous people, so it has resulted in a gap between the papua province and other regions and is a neglect of the basic rights of the indigenous papuans. so that the government's efforts to resolve the conflict in papua are considered to have failed to touch the roots of the problems and aspirations of the papuan people, thus triggering various forms of disappointment and dissatisfaction that point to the separatist movement in papua. the government issued various policies as an effort to resolve the conflict in papua. the central government's policy is through presidential instruction (inpres) and presidential regulations (perpres) with a welfare and security development approach model for the papua province and west papua province. the two approaches that have been implemented since the time of president megawati soekarnoputri, president susilo bambang yudhoyono (sby) and president joko widodo (jokowi) have not had a significant impact and even tend to escalate conflicts in almost all areas of papua. the papua special autonomy law is still unable to address the root causes of problems in papua and west papua. government policies in the administration of centralized governance and development fail to realize a sense of justice, people's welfare, law enforcement and respect for human rights in papua in a specific context. the policy of the papua special autonomy law is intended to support the acceleration of development in various fields in papua, such as; the field of education, health, economy, culture and society, politics and law, by giving wider authority to the province and the people of papua in regulating and managing themselves within the framework of the unitary state of the republic of indonesia (nkri). although there have been many changes since the implementation of special autonomy in papua until now, they have not resolved the root causes of the conflict in papua. the impact is not fully felt by the papuan people, especially papuan indigenous people (oap), in improving welfare and justice for indigenous papuans. in addition, the approach to implementing public policy in resolving conflict problems in papua tends to be top-down, meaning a one-sided approach from top to bottom. in the implementation process, the role of the government is very large, in this approach the assumption that occurs is that decision makers are critical actors in the success of implementation, while other parties involved in the implementation process are considered to be obstacles, so that decision makers underestimate strategic initiatives that come from the bureaucratic level. low and other policy subsystems public policy approach is needed bottom-up, where this approach comes from the bottom (society). the bottom-up is based on the type of public policy that encourages people to work on implementing their own policies or still involves government officials but only at a low level. the underlying assumption of this approach is that implementation takes place in a decentralized decision-making environment. this model provides a mechanism for moving from the lowest levels of the bureaucracy to the highest levels of decision making in the public and private sectors so that the aspirations of the community are well accommodated by the authorized officials in making decisions related to solving problems in papua. based on the results of research from the indonesian institute of sciences (lipi) in 2008, there are four root problems in papua that must be resolved, namely; first; the problem of marginalization and the effects of discrimination against indigenous papuans due to economic development, political conflict and mass migration to papua since 1970, second; failure of development, especially in the fields of education, health and people's economic empowerment. 514 third; the existence of historical contradictions and the construction of political identity between papua and jakarta. fourth, accountability for past state violence against indonesian citizens in papua. the four root problems described above must be thoroughly resolved. otherwise, various policies implemented by the central government will not have a significant impact in papua. based on the explanation above, it is to find out more about the policies of the central government to resolve the conflict in papua. the author takes the title, "the policy of the central government in resolving the papuan conflict in indonesia (papua special autonomy perspective)". government. central government policy is essentially a policy aimed at the public in the broadest sense (state, society in various statuses and for the public interest), whether it is carried out directly or indirectly, which is reflected in various dimensions of public life. government policy is essentially a policy aimed at the public in the broadest sense (the state, society in various statuses and for the public interest), whether it is carried out directly or indirectly, which is reflected in various dimensions of public life. therefore, government policies are often referred to as public policies. policy in terms of the choice to do or not to do implies a will to do or not to do, which will be stated based on the authority possessed to make arrangements and if necessary, coercion is carried out. the statement of will by the authorities is associated with the concept of government which provides an understanding of the policies carried out by the government, which are referred to as government policies. government policy can connote state policy when the government that does it is directed at the state government. resolving conflicts (conflict resolution). a resolution is a way to find a peaceful solution for two or more parties in cases of disagreement between the parties. such disagreements can be personal, financial, political, or emotional. conflict resolution suggests the use of democratic and constructive ways to resolve conflicts. conflict resolution is carried out by providing opportunities for conflicting parties to solve problems, either by the parties themselves or by involving third parties. conflict resolution focuses on the source of the conflict between the two parties, so that they jointly identify more real issues to resolve the issue. according to the book a glossary of terms and concepts in peace and conflict studies (2005) by christopher e. miller, conflict resolution is an approach that has the goal of resolving conflict through constructive problem solving. conflict resolution to resolve problems in papua in accordance with legal issues. solving problems in papua is a must that must be solved thoroughly and thoroughly so as not to hinder development in papua. papua special autonomy. the term "autonomy" in special autonomy must be interpreted as freedom for the papuan people to regulate and manage themselves, as well as the freedom to govern themselves and regulate the utilization of papua's natural resources for the greatest prosperity of the papuan people by not abandoning responsibility for participation in supporting the implementation of the central government and other regions in indonesia that are in need. this is no less important is the freedom to determine social, cultural, economic and political development strategies that are in accordance with the characteristics and peculiarities of human resources as well as the natural and cultural conditions of the papuan people. this is important as part of developing the identity of the papuan people as a whole, which is indicated by the affirmation of their identity and dignity, including the possession of regional symbols such as songs, flags and symbols. the term "special" should be interpreted as different treatment given to papua because of its specialness. these specialties cover things such as the socio-economic level of society, culture, and political history. in a practical sense, the specificity of papuan autonomy means that there are basic things that only apply in papua and may not apply in other areas of indonesia. there are things that apply in other regions of indonesia that are not applied in papua. 515 methods the method used in this writing is juridical-normative, namely legal research carried out by researching library materials using the object of the study of writing in the form of existing libraries in the form of; books, journals, legal principles, regulations relating to the object studied by the author with a conceptual approach, a conceptual approach that departs from an ideal idea or theory which then develops into a thesis or antithesis so that it becomes a doctrine. by studying the views and doctrines in the science of law. the author will find ideas that give birth to legal understandings, legal concepts and legal principles that are relevant to the issues at hand. result and discussion government policy since the implementation of special autonomy for papua. the policy of the central government in resolving the papuan conflict was periodically carried out in 1998. when suharto's leadership ended in indonesia, it marked the start of a new approach to dealing with problems in the land of papua. the security approach, which during the new order era was the main way of resolving conflicts by the government, was changed to an approach that prioritized the welfare of the papuan people. this change in approach was marked by the abolition of the status of the military operations area (dom) in papua and the continuous implementation of the special autonomy policy (otsus papua) and the acceleration of development in papua. prioritizing the humanist method that prioritizes improving welfare brings great hope to the end of the papuan conflict and improving the lives of the papuan people. special autonomy has been a consistent policy choice used by the government in the reform era since the implementation of a new approach to papua. the choice of special autonomy for papua began to be a discourse since president habibie started the reform era in 1999, but only two years later, it was determined to be a legal political policy, namely with the issuance of the papua special autonomy law during the reign of the president megawati soekarnoputri. some of the policies issued by the central government to solve problems in papua can be explained as follows. policies of president megawati soekarnoputri. leadership period the leadership of president megawati soekarnoputri's reign took place from july 23, 2001, to october 20, 2004. president megawati was initially considered a president who understood the wishes of the papuan people. law number 21 of 2001 concerning special autonomy for the province of papua (abbreviated; uu otsus papua) was issued and signed by president megawati during her reign. however, there are several things or events that cause the papuan people to doubt the political will of the central government for the implementation of otsus papua. several things have caused the papuan people to doubt the political will of the government of president megawati soekarnoputri, namely: first, before the enactment of the papuan special autonomy law, on november 10, 2001, theys h. eluay (chairman of the pdp) was killed by unscrupulous security forces with political motives. according to the results of the investigation, the national investigation team was formed by the government, even though the papuan justice secretariat (skp) stated that the death of these was an act of gross human rights violation. this murder showed that the government at that time did not really want to uphold human rights in the land of papua. second, the government of president megawati issued presidential instruction (inpres) no. 1 of 2003 to accelerate the implementation of law no. 45 of 1999. the presence of this presidential instruction is considered a violation of the agreement made during the discussion of law no. 21 of 2001. third, the government regulation (pp) ) regarding the mrp as regulated in the special autonomy law for papua until the end of president megawati's administration has not yet been ratified. fourth, during the reign of president megawati, political violence and gross human rights violations continued to occur in papua. in contrast, the special autonomy law for papua exists to 516 respect human rights and enforce the law. fifth, there is a strong impression that president megawati's order regrets the contents of the special autonomy law for papua. this indication appeared in early january 2002 from a report by the national resilience institute (lemhanas) that the government regretted that the special autonomy law for papua did not cover expansion. furthermore, the government is concerned that otsus will actually strengthen the bargaining position of the papuan elite based in jayapura. another regret is that the papua special autonomy law is considered to give the mrp a very large political authority to protect the rights of the papuan people while at the same time rejecting the veto rights for candidates proposed by the dprd for the positions of governor and deputy governor as well as regional representatives for the mrp. for this reason, the government demands that the mrp only be a representative of cultural values. sixth, related to papua special autonomy funds. during the administration of president megawati soekarnoputri, she was worried that the special autonomy funds would be used to fund the free papua organization (opm) by the papuan provincial government, so the disbursement of the budget was suspended. however, there is also the problem of the alleged misuse of papua special autonomy funds by the regional government. seventh, related to the preparation of perdasi and perdasus as mandated by the papua special autonomy law. during the reign of president megawati soekarnoputri, no perdasi and perdasus were produced. against this condition, the central government is considered to be an omission. as a result, indicators for the implementation of otsus papua cannot be measured because without the perdasi and perdasus, it is difficult to implement a number of provisions in the special autonomy law for papua. eighth, during the administration of president megawati soekarnoputri, not many affirmation programs were made related to the order of the special autonomy law for papua. the reason is because at this time, not all government regulations (pp) have been ratified, as well as other implementing regulations such as perdasi and perdasus. policies of president susilo bambang yudhoyono's (sby) leadership period. the next term of government is president susilo bambang yudhoyono (sby). before becoming president, sby during the reign of president megawati, served as the coordinating minister for political, legal and security affairs of the republic of indonesia (menkopolhukam ri). his attitude and actions towards papua have made sby known as a figure who has a papuan heart. this is what makes sby win the votes of the people in the elections in papua. (elisabet, 2005). several things that became important notes regarding the development of the implementation of otsus papua in the leadership of president sby can be seen in several things. first, regarding the mrp, in december 2004, the president enacted government regulation (pp) number 54 of 2004 concerning the papuan people's assembly (mrp). after a very long retreat which should have been 6 (six) months after the papua special autonomy law was enacted. almost 3 (three) years since the establishment of otsus papua. as a result, what emerged from the delay in the formation of the mrp, namely the formation of regional elections (pilkada) in papua from what was supposed to be held according to the national schedule to be held in june 2005, was delayed until march 2006. the delay occurred because there was still a need to socialize the pp on the mrp. second, president sby ratified law no. 27 of 2004 on the truth and reconciliation commission (kkr). this commission is also contained in article 46 of law number 21 of 2001. however, this law was canceled by the constitutional court (mk). fourth, president sby stated his commitment to resolve the conflict in papua. the president, in his state address on august 16, 2005 stated his commitment that the government will resolve the papua conflict in a peaceful, just and dignified manner by emphasizing dialogue and a persuasive approach; "furthermore, i ask for the support of all the people so that the government can also resolve the problems in papua. the government wants to resolve it peacefully by prioritizing dialogue and 517 a persuasive approach. the policy for resolving the papua problem is placed on the consistent implementation of special autonomy as a fair and comprehensive, and dignified solution. the settlement is seen in its entirety, clearly, and wisely by taking into account the reality and legality of the existence of west irian jaya province. all of them are oriented towards the progress and welfare of all the people in papua. president sby expressed his commitment to resolve the problems in papua in a peaceful, fair and dignified manner by emphasizing dialogue and a persuasive approach. the dialogue and persuasive approach of the sby administration has proven successful in transforming the situation from the conflict to post-conflict stages in aceh. the settlement policy is determined on the consistent implementation of special autonomy. fifth, as a follow-up to his commitment, president sby issued presidential instruction number 5 of 2007 concerning the acceleration of development of papua province and west papua province. this presidential instruction was made in the context of accelerating development in papua province and west papua province. this presidential instruction emphasizes that the acceleration of development in papua province must pay attention to a new policy approach for the two provinces, which is mentioned as the new deal policy for papua. the policy priorities are strengthening food security and reducing poverty; improving the quality of education administration; improving the quality of health services; improvement of basic infrastructure in order to increase accessibility in remote areas, hinterlands, and national borders; and special treatment (affirmative action) for the development of the quality of human resources for indigenous papuans. with this presidential instruction, the central government is paying more attention to papua and west papua provinces through this additional allocation of funds, which is on top of the special autonomy fund allocation and additional infrastructure funds. it is acknowledged that at first, the implementation of presidential instruction number 5 of 2007 was not optimal. however, in the last 3 years, there has been an increase in budget allocations for ministries/agencies in the provinces of papua and west papua. however, this policy is considered by the provincial government of papua and west papua province as the attitude of the central government, which lacks trust in the provincial government. the allocation of the budget for papua to the ministries/agencies is believed to be an opportunity for the central government to take advantage of the papuan problem. many central government programs that use this budget are not supported by the provincial government. as a result, there are several government projects that are not running as they should in papua. fifth, during the administration of president sby, government regulation (pp) number 77 of 2007 concerning regional emblems was issued on december 10, 2007. the contents of this pp were opposed by the mrp by issuing letter number 3 im/mrp/2008, which rejected the pp (widjojo, 2009). sixth, the enactment of government regulation in lieu of law (perpu) number 1 of 2008 concerning amendments to law number 21 of 2001 concerning special autonomy for papua province as law number 35 of 2008 has legally confirmed the presence of west papua province. the presence of law number 35 of 2008 is considered by the papuan people as a violation of article 77 of law number 21 of 2001, where it is stated that "proposals for changes to this law can be submitted by the papuan people through the mrp and dprp to the dpr or the government in accordance with statutory regulations." the dprp and mrp feel that they have never proposed changes to the papua special autonomy law. in the second period of president sby's administration, he still gave great attention to papua. this is indicated by the various policies issued by the government of president sby to address the various problems facing papua. special staff to the president for regional development and regional autonomy, velix v. wanggai, said that the central government had a comprehensive policy design for papua in the second term of president sby's administration. 518 the policy design consists of 4 (four) agendas, namely (1) the central government fixes the planning design for papua by placing the papua agenda specifically in the 2010-2014 national medium term plan. the sectoral approach is replaced by a broad regional context approach and diverse ecological zones in the mp3ei. 2) the central government fixes the regulatory design for papua. the president encourages all sectoral regulations to be in line and in line with the basic spirit and main principles of otsus papua, such as regulations on plantations, fisheries, mining, forestry, as well as political regulations for regional elections; 3) welfare aspect. the central government will fix the design of papua's financing. the central government will continue fiscal decentralization by increasing the allocation of funds, both k/l and balancing funds, as well as papua special autonomy funds. 4) the central government seeks to organize the institutional design of the papua regional government. the central government will try to strengthen the capacity of the executive, dprp and mrp institutions. in realizing a comprehensive policy design towards papua, several policies that can be noted in president sby's second term of administration are as follows: first, in an effort to improve the welfare and prosperity of the papuan people, president sby issued presidential regulation (perpres) number 65 of 2011 concerning the acceleration of development papua province and west papua province. the presidential decree states that the development of the papua and west papua provinces requires acceleration, as well as improvement and optimization for the effectiveness of the implementation of special autonomy. therefore, in the context of accelerating development, a socio-economic, social, political and cultural approach is needed as well as being part of the national medium-term development plan 2010-2014, one of which is carried out by establishing a unit for the acceleration of development of the provinces of papua and west papua (up4b), namely the institute for formed to support coordination, facilitate and control the implementation of up4b. so, on september 20, 2011, presidential regulation (perpres) number 66 of 2011 was stipulated in the unit for the acceleration of development of the papua province and west papua province (up4b). second, the central government for the first time evaluates the implementation of the special autonomy law for papua. third, at the end of the second term of president sby's administration, governor lukas enembe proposed the special autonomy plus bill as a substitute for the papua special autonomy law. until the bill reaches its 14th draft, the president gives the green light to discuss it with the indonesian house of representatives. however, until the end of president sby's leadership, the bill ran aground. this incident caused disappointment for governor lukas enembe. the central government is considered to have broken its promise. fourth, until the end of the reign of president sby, only 2 (two) implementing regulations have been issued, namely the implementing regulations concerning the mrp and the implementing regulations concerning regional emblems. meanwhile, the implementing regulations governing the procedures for implementing the governor's accountability have not been made until now. of the two articles that command the formation of a presidential decree, not one has yet been made. in fact, the truth and reconciliation commission (kkr) which should have been established according to the presidential decree, was canceled by the constitutional court (mk) decision number 006/puu-iv/2006 regarding the review of law number 27 of 2004 concerning the truth and reconciliation commission, which stated that law number 27 of 2004 contradicts the 1945 constitution of the republic of indonesia so that the act does not have binding legal force. the reign of president joko widodo. the reign of president joko widodo or abbreviated as president jokowi is the president of the papuan people. this is evident from the great support of the papuan people to president jokowi in the 2014 election. during his campaign, president jokowi promised to give greater attention to papua. "in particular, i want to pay attention to the land of papua. the government is committed to developing papua and making papua a land of peace. a 519 riot like the tolikara case should not happen again in the future. the government provides access for foreign journalists to enter and cover in papua". the commitment in the speech was manifested through several actions by the president. first, make several visits to papua. within one year of his administration, president jokowi has visited two provinces, namely papua province and papua province and west papua province. second, building the people's economy through the construction of the papuan mama-mama market. third, granted clemency to 5 (five) political prisoners in may 2015. fourth, the declaration of the merauke regency as a food security area. fifth, emphasis on the development of papua during his visit to merauke, then in wamena, president jokowi inaugurated the wamena airport as well as at kaimana airport. sixth, in the field of human rights, the president established the papua human rights representative office as an extension of the national human rights commission. the president, through the coordinating minister for political and security affairs, has formed an integrated team to investigate allegations of human rights violations in papua. lipi identifies president jokowi's policies towards papua in several fields, namely: economic and infrastructure policies: papua becomes a production area by establishing cement factories, establishing markets, building food barns and other inter-regional connectivity through roads (trans papua), ports, and optical cables (telecommunications, trains. political and security policy: administration of clemency, opening access for international journalists, forming a team to investigate the paniai case. seventh, the appointment of the coordinating minister for political and security affairs as the coordinator of papua affairs. the appointment of the coordinating minister for political and security affairs, luhut b. pandjaitan as the papuan affairs coordinator. those closest to president jokowi have also paid special attention to papua during the administration of president jokowi, presidential instruction number 9 of 2017 concerning the acceleration of welfare development in the provinces of papua and west papua, emphasized the commitment to the fields of health and education, local economic development, basic infrastructure, digital infrastructure, and connectivity in order to create a peaceful and prosperous society in papua province and west papua province. one of them is realized in the trans-papua road project. the development of connectivity infrastructure is intended to support the ease of mobilization and open access to the economy of oap from villages to cities, in addition to access to better education and health, where options for various transportation facilities are increasingly open. although several things must be considered because this openness also changes the social, economic, and cultural relations of oap, including oap and non-oap relations. in 2020 the central government also issued presidential instruction no. 9 of 2020 concerning the acceleration of welfare development for the provinces of papua and west papua and as a follow-up to the implementation of presidential regulation no. 18 of 2020 concerning the national medium-term development plan for 2020-2024. the central government is committed to taking breakthrough steps, integrated, precise, focused, and synergized with ministries/agencies and local governments to create an advanced, prosperous, peaceful and dignified society in the papua province and west papua province within the framework of the unitary state of the republic of indonesia. in the implementation of this presidential instruction, it is very clear that the central government is trying to resolve the papuan conflict with a development welfare approach. the implementation of this presidential instruction will have a significant impact on the physical development of infrastructure in papua and west papua. however, it will not necessarily be able to provide peace and prosperity for the papuan people because of the mental wounds they have experienced and the trauma of past violence that is natural and has not yet been resolved some of the root causes of problems in papua with dignity. 520 the government issued presidential instruction (inpres) number 9 of 2020 concerning the acceleration of welfare development in papua province and west papua province. has a great commitment to welfare development in papua, where the main objective of the issuance of this presidential instruction is to accelerate the development of welfare in papua, which includes 7 (seven) priority areas, namely; poverty, education, health, mse, employment, achievement of sdgs and infrastructure. in order for the accelerated welfare development program in papua and west papua not to be hampered, a conducive political, legal and security situation (polhukam) is needed. this was conveyed by the vice president (wapres) of the republic of indonesia kh ma'ruf amin, while chairing a meeting to discuss legal and security political issues related to presidential instruction number 9 of 2020 at the vice presidential palace on thursday (28/1/2020). vice president, said that: "polhukam issues that we can note here include the issue of special autonomy (otsus). the expansion of the new autonomous region (dom), defense and security, human rights (ham), separatism and the management of public communications and international diplomacy, he added. the vice president also reminded the importance of putting the perspective of this presidential instruction in a new spirit and design for papua, according to president joko widodo's direction, at a limited meeting discussing papua on march 11, 2020. first, a thorough evaluation of governance and the effectiveness of the distribution of special autonomy funds, he said. . second, the vice president continued, there is a need for a new spirit, a new paradigm, a new way of working in implementing the program to accelerate welfare development in papua and west papua. then the third one, said the vice president; special autonomy policies must be consulted with all components of society in papua and west papua. so that we formulate the best policy which will make papua and west papua more advanced and prosperous; hope it. in addition, he also asked that the implementation of the presidential instruction can actually build trust and win the hearts and minds of the papuan people, thereby confirming their awareness as an inseparable part of the unitary state of the republic of indonesia (nkri). i need to reiterate that our rationale and goal are to prioritize improving the welfare of the people of papua and west papua, so that the security situation will be conducive, loyalty to the unitary republic of indonesia will increase, development can run well, community productivity will increase so that the quality of life and welfare of the people of papua and papua will increase. west. in this regard, on december 16, 2020, the vice president said that he had held a meeting of the steering committee of the integrated team in accordance with presidential decree no. 20 of 20 concerning the integrated coordination team for the acceleration of welfare development in the provinces of papua and west papua, in order to share perceptions and discuss the follow-up plan. among others, to formulate programs in the field of people's welfare which are the real needs of the people of papua and west papua. currently, under the coordination of bappenas as the integrated team of national secretariat, an inventory and consolidation of data, work programs, and budget locations of ministries, institutions, and the papuan regional government is being carried out to ensure the accuracy, adequacy and effectiveness of the budget and synchronization between ministries, institutions and regional governments, he explained. the priority targets, according to the vice president are 7 (seven) customary areas and their cultural approach through dialogue with local community leaders or local champions (traditional leaders, religious leaders, education leaders, regional/bureaucratic leaders, youth and women leaders) as strategic partners. god willing, if the conditions are favorable, i will make a working visit to the two provincial capitals in order to have a dialogue and absorb aspirations in meetings with traditional leaders, religious leaders, provincial and district/city regional leaders, as well as educational figures, concluded. 521 from the explanation above, it is clear that presidential instruction no. 9 of 2020 brings fresh air with a step taken by the central government's commitment to welfare development in papua and west papua. the central government takes a development approach for the welfare of papua and solutions in overcoming the escalation of conflict in papua, but in reality, the security approach by sending law enforcement officers (police and tni) is still being carried out and does not solve the root problems in papua and west papua. welfare development is carried out based on 7 (seven) customary areas in papua, in accordance with the direction of president joko widodo. history mapping of customary territories in papua regarding when this concept began to be known and used as well as indicators used for grouping ethnic groups in papua into the region, based on data from the papuan customary council (dap), anthropology university of cenderawasih, summer institute of linguistics (sil) ) and the department of culture in 2008, when compiling and mapping ethnic groups in papua since the 1960s. this concept is an amalgamation of several pre-existing concepts by both the dutch government and western anthropologists, such as the division of 6 administrative areas by the dutch government, provincial culture by gj held, art area by winger, rapl linton, a. gerbrands and s. kooijman. papuans themselves have known the boundaries of their territory traditionally since their ancestors. so the indicators used to compile the division of the tribes in papua into 7 customary areas are as follows; similarity in aspects; kinship, marriage, customary rights, type of leadership, physical, geographical and other characteristics. papua province is divided into 5 customary areas, namely mamta, saereri, anim ha, la pago, and mee pago, while west papua province is divided into 2 customary areas, namely domberai and bomberai. in the context of accelerating development and solving problems in the land of papua. the central government has issued several policies through regulations. as described in table 1 (one); table 1. papua special autonomy period development policy policies issued by the central government through presidential regulations (pepres), presidential instructions, and other derivative regulations in their implementation do not have a significant impact. this is caused by several factors including: first, whether or not the grand design of papua's long-term development and commitment to all papuan development actors is confirmed. so far, the policy umbrella for papua is the papua special autonomy law with its derivatives to accelerate development in the form of government work guidelines in the form of a presidential decree or presidential instruction. however, the government does not have a master plan that lays no president legal product information 1 megawati soekarno putri presidential instruction 1/2003 accelerating the division of papua province into 3 provinces 2 susilo bambang yudhoyono (sby) presidential instruction 5/2007 presidential decree 65/2011 presidential decree 66/2011 accelerating development of papua and west papua acceleration of development in papua and west papua establishment of unit for acceleration of development in papua and west papua (up4b) 3 joko widodo (jokowi) presidential instruction 9/2017 inpres 9/2020 acceleration of welfare development in papua and west papua 522 out operational-details on how the planning, implementation, monitoring, and development targets for papua will run in the long term. in addition, the government does not have a design that contains the role of development and how collaboration is carried out by each development actor, especially the central and local governments. the policy for accelerating papua's development often mandates the preparation of an action plan for papua's development that refers to the rpjmn and the provincial medium-term development plan (rpjmp), but the rpjmn and rpjmp are not grand designs because they both have a short period of time, only five years in accordance with the time period in one year. reign period only. in fact, cooperation and implementation of development in papua cannot only be done in a short period of time and needs to be continuous between periods of government. not only that, the rpjmn or even the national long-term development plan (rpjmn), which is a development guide for a period of 20 years also cannot be positioned as a grand design for papua's development because it contains development programs in indonesia that are very general and do not discuss operational details in detail. specifically for papuan development. meanwhile, the rpjpp and rpjmp also cannot be positioned as grand designs because their substance focuses on the performance of local governments, namely provincial and district/city governments. whereas the grand design must discuss the collaboration and coordination of all development actors (planners and implementers) in papua. the absence of a master development plan in papua means that policies for accelerating development are drawn up based on the priorities of each head of government through a presidential regulation (perpres) or presidential instruction (inpres). therefore, presidential instruction 5/2007, presidential regulation 65/2011, presidential instruction 9/2017 and presidential instruction 9/2020 are translated as a general basis for making programs from technical ministries to the central government as well as regional offices. the current situation shows that there is a void in the grand design of development as a reference policy that regulates strategic development steps in papua in the long term and binds the commitments of development actors. whereas papua is the region with the least advanced level of development compared to other provinces in indonesia and has conflict characteristics that deserve special attention in relation to specific, detailed, and well-structured development targets and plans. this is important as a basis for coordination and cooperation of institutions, both government and non-government, in working to develop papua. seconds, weak coordination among papuan development actors, particularly within the government. efforts to accelerate have brought consequences for the large budget and the variety of programs implemented in papua. central and local governments have different budget and program management responsibilities. it is appropriate, as fellow members of the executive branch, for the central and regional governments to synergize and coordinate with each other to carry out development in papua. however, this did not work as it should. the problem of weak coordination does not only occur in central-regional relations but also occurs between institutions at the same government level (between k/l or between agencies) because of the sectoral ego of each institution. coordination problems also take place between agencies within the local government environment in papua. weak coordinative work between government agencies like this is certainly very influential on the results of development that are not optimal. it becomes a matter of regret if the problems that have been realized for a long time have not yet met the endpoint. third, policy inconsistencies due to vacancies and overlapping laws. the special autonomy law for papua becomes a special legal and political policy that gives great authority to the regional government to manage development in papua and west papua. the special autonomy law also provides a special allocation of funds which are the main source for accelerating development in 523 papua. however, the specifics of the special autonomy law seem to be gradually failing because its implementation then refers to national (general) national regulations. this is due to the vacancy of government regulations (pp), special regional regulations (perdasus) and provincial regulations (perdasi), which are supposed to be derivative rules and regulate technical matters from what otsus papua wants. if we refer to the articles that focus on socio-economic development issues in the papua special autonomy law, there are seven perdasi/perdasus in papua province and 16 perdasus/perdasi in west papua province, which should have existed to support development in papua but have not been realized. . meanwhile, at least four of the papua special autonomy laws that should be regulated in a pp-level technical regulation have also not been implemented to this day, including on central government facilitation through the provision of guidelines, training and supervision, repressive supervision of perdasus, perdasi, and governor's decisions, functional supervision of the implementation of regional government and evaluation of the implementation of the papua special autonomy law. the void of technical regulations that should describe the special mandate of otsus papua is of course a big problem. without this technical rule, what is regulated in the special autonomy law may not be implemented and/or lose its special dignity. this situation will ultimately hinder development in papua. fourth, the papua development policy still applies a top-down or should be interpreted as a policy made solely by government decisions (especially at the central level) without consideration and does not involve the public and levels of government below it. policy for papua is top-down closely related to the policies implemented during the new order era, for example, through the implementation of the five-year development plan (repelita), military operation areas (dom), to the transmigration policy. policy orientation top-down began to be made by applying a bottom-up that gave local governments and the public greater space to be involved in making government policies and programs for papua. for example; since 2017, the papua special autonomy development plan (musrembang), based on customary areas in papua and west papua, has been held to involve the wider public in the utilization of papua special autonomy programs and funds. despite efforts to change, the top-down did not stop and continues to this day in papua. one of the basic characteristics of top-down is the weak involvement of the public and government at levels below the policymakers. a low level of public participation, especially among the papuan people in seven (7) customary areas. policy the top-down will result in two (2) things, namely; the policy is not in accordance with the needs and values of the community and creates a sense of alienation so that it does not succeed in creating a strong sense of ownership of the policy. this then results in weak support for the policy and even resistance to the policy. fifth, misuse and poor budget management. the budget is one of the most important elements of a development program because, without an adequate budget, it is impossible for the program to be implemented properly. from the aspect of the quantity of the total budget, it is undeniable that the government's budget allocation for the development of papua is very large. however, the thing that is still a problem is the budget management, which has not been optimally carried out and has many gaps in the problem. these budgeting problems can be seen from the financial accountability reports, which still show many problems with budget management, budget allocations that are not in accordance with the mandate of the policy and misuse of papua's development budget. good and bad financial management by local governments is influenced by many factors, including the quality of human resource capacity (hr) within the regional bureaucracy, supervision of financial management, receipt of central transfers by regions and others. for example; papua province is considered less than optimal in managing prospect funds due to the problem of limited human resource capacity for financial management at the district and village levels. the problem of 524 hr, which then intersects with the financial management supervisory function, also occurs due to the limited number of internal control officers (inspectorates) of only 19 people to supervise 51 regional apparatus work units (skpd). in addition, there are also other problems that often affect the ability of local governments to manage apbd funds, especially papua special autonomy funds, namely; delay in the special autonomy funds from the central government. conclusion the policy of the central government in resolving the papuan conflict in indonesia (papua special autonomy perspective) is to solve the root problems in papua with a policy of welfare and security development under the legal umbrella of the papua special autonomy law and its derivatives regulations. however, this policy has not had a significant impact on resolving the conflict in papua because it has not resolved a number of root causes of conflict in papua. so one of the steps that must be taken is to open a space for "peaceful dialogue" to resolve conflicts thoroughly, thoroughly and with dignity. based on the results of research conducted based on the variables above, the following are suggestions regarding legal and political policies that must be carried out by the central government in resolving conflicts in papua, namely: 1. the central government must change the security approach model with a more humanist approach. because the security approach that has been taken so far by sending military troops to papua on a massive scale has not been able to resolve the papua conflict, it can even confuse and add to the problem because the papuan people are still traumatized by the violence carried out by the military in the past. 2. the central government and the papuan people must change the negative paradigm, namely mutual suspicion, with a positive attitude, namely with mutual trust between the two parties; 3. in this case, the central government, president joko widodo, must immediately conduct a "peaceful dialogue" with the united liberation movement for west papua (ulmwp) or the united liberation movement for west papua as the parent organization. by forming a special committee team (pansus) whose aim is to prepare a "peaceful dialogue" with a third 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(2022) “environmental uncertainty: typology of strategy and strategic management accounting techniques on company performance“. international journal of environmental, sustainability, and social sciences, 3 (2), 489 503. introduction the management’s decisions to implement the right strategy can improve company performance. the successful implementation of strategic decisions is significant in achieving the company's goals and objectives (said elbanna, 2016; saïd elbanna et al., 2014). however, the implementation of corporate strategy is still developing a resource-based strategy model and focusing on causal knowledge, ambiguity, and social complexity factors that cause companies to still experience many failures in developing companies and even bankruptcy (cescon et al., 2019). the company's strategy generally uses a typology of strategies to win product competition and market competition as a solution to improve company performance. the concept of a strategy typology is oriented toward the product or market changes because the strategy typology emphasizes more on the integrative component (cadez & guilding, 2012; miles et al., 1978). according to anwar & hasnu (2016), there is no difference between the average strategic types, except for the company's performance measured by return on assets. many companies use a strategy typology in the form of a defender and prospector strategy typology to improve performance. the unexpected earnings growth of prospector companies is mailto:madegedewirakusuma@unud.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 490 greater than that of defender companies. likewise, the prospector company's profit growth is higher than the defender-type company. likewise, the average sales of prospector companies are higher than defender companies, and the dividend payout ratio and return on investment of prospector companies are more minor than defender companies (purba et al., 2019; sudaryati & amelia, 2015). miles et al. (1978) stated that companies that implement different strategies could produce the best performance in the same environment. strategic management accounting can support the typology of strategies to improve company performance. management accounting has a role develop a company strategy because there is an alignment of the management accounting system with a strategy to improve company performance (soheilirad & sofian, 2016). another view from previous research reveals that strategic management accounting is one of the factors in improving company performance. strategic management accounting is a determining factor in improving company performance (ma & tayles, 2009; roslender & hart, 2003). strategic management accounting is part of the company's strategy to carry out a plan and focuses more on the convenience of the company's management decision-making process (bhimani & langfield-smith, 2007; hoque, 2005; ma & tayles, 2009; roslender & hart, 2003). thus, the strategy for implementing the company's strategy in a structured manner can increase performance optimally (cadez & guilding, 2012). the concept of dynamic strategy in the context of strategic management accounting can affect increasing company performance (bastian & muchlish, 2012; cadez & guilding, 2012). likewise, strategic management accounting aspects and organizational performance positively impact companies (al-mawali, 2015; alamri, 2019; berliantiningrum et al., 2017; dheseviano & egbunike, 2021; pavlatos & kostakis, 2018). however, a different view of ah lay & jusoh (2017) reveals that strategic management accounting has no impact on increasing company performance. implementing strategic management accounting is still contradictory (ahmad & leftesi, 2014; nixon & burns, 2012; pitcher, 2015). the role of environmental uncertainty can strengthen the application of strategies to the company's performance. environmental uncertainty is a contingent variable that can predict moderating the relationship between strategy and company performance (al-mawali, 2015). while the strategy indirectly affects performance through environmental uncertainty but cannot provide comprehensive clarity of the relationship between strategy and performance because it requires other factors to improve performance (abu-rahma & jaleel, 2017; parnell et al., 2012). strategy typology towards company performance. strategy is one of the top priorities of manufacturing companies in running and maintaining business and improving company performance (cadez & guilding, 2012). dynamic capabilities by expanding strategic capabilities using internal and external resources (parnell et al., 2012). strategy is the company's priority to achieve maximum performance. miles et al. (1978) identified three aspects of the organization's strategic priorities (prospectors, analysts, and defenders) and added a fourth type of reactor strategy. the reactor strategy has no sustainability because it is still basically unstable for the company's strategy. implementation of such strategies consistently to improve the company's performance well. empirical research successfully classified companies into several theoretical strategic types (chereau & meschi, 2018). it is entirely possible to predict the organization's effectiveness or company with the most significant degree of predictive validity (chereau & meschi, 2018). strategy typology through indicators of unexpected earnings growth in prospector companies is more significant than in defender companies. the profit growth of prospector companies is higher than that of defender-type companies (saraswati & atmini, 2007). likewise, the average sales at prospector companies are higher than those of defender companies; the ratio of dividend payments and return on investment of prospector companies is smaller than that of defender companies (purba et al., 2019; sudaryati & amelia, 2015). empirical evidence anwar & hasnu (2016) stated that strategy typology performance results did not significantly differ between the average strategic type, except for the company's performance with the indicator of return and assets. similarly, bastian & muchlish (2012) argue that applied typology strategies can improve the company's performance. parnell et al. (2012) reveal a cluster of companies that explain the use of strategy and have given high strength to the company's international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 491 performance. the research was also supported by berliantiningrum et al. (2017), explaining that strategy has a significant favorable influence on the company's performance. strategic management accounting techniques against company performance. the relationship of strategies based on management accounting and corporate performance has paid significant attention to accounting and management in research (cadez & guilding, 2012). strategy in considering a plan and anticipating possible actions of competitors, then management accounting that presents a variety of financial and non-financial information plays a role in providing strategic decisions for managers (johnson et al., 2014: 445). chenhall (2007) and cadez & guilding (2012) have provided an overview of the study of management based on accounting contingencies. the research results on strategic management accounting have impacted the company's performance. alamri (2019) explained a correlation between the accounting aspects of strategic management and the company's performance. the accounting aspect of strategic management has a high correlation with the financial performance of the company as well as a moderate correlation with the non-financial performance of the company. in addition, the correlation between financial performance and nonfinancial performance has a significant impact in line with berliantiningrum et al. (2017) statement that strategy management with a strategic management accounting system has a role that can affect the company's performance. similarly, management strategy influences the accounting system of strategic management. environmental uncertainty moderates strategy typology towards company performance. the fit of the strategy design to run effectively certainly meets the requirements of the company's external environment, such as technology and functions contained in the company's department, and has the consistency in every decision of the company's management—inconsistency in the implementation of management decisions (al-mawali, 2015; chenhall, 2007). the relationship of strategy with environmental uncertainty in huusko's research (2008) states that strategic typology is directly related to high environmental uncertainty and offers a method always to interact with the company's environment. at the same time, chenhall (2007) proved that strategy could affect the nature of the external environment, organizational technology, and arrangements for structural control. agbejule (2005) found that the higher the perception of environmental uncertainty, sophistication, and scope of strategic management accounting, it is essential to evaluate competitors, calculate market demand, and respond quickly to uncertain circumstances. methods population and sample. research is quantitative research with survey methods. the research population is an active individual who works in a manufacturing company with a middle-to-upper level position in the corporate structure. the study used respondents from 712 managers from 178 manufacturing companies listed on the indonesia stock exchange (idx). the sample in this study refers to jermias & gani (2004) and faradiza (2018) and uses all managers of manufacturing companies listed on the indonesia stock exchange (idx). data analysis. data analysis using the pls (partial least square) method. the stages of research are as follows: the goodness of fit outer model. the goodness of fit outer model is helpful to ensure the model can or is eligible to take measurements (valid and reliable) (ghozali & latan, 2015). analysis of this model specifies the relationship between latent variables and their indicators (ghozali & latan, 2015). analysis of outer models can be as follows: 1. convergent validity is an indicator to assess the correlation between item score/component score with construct score, with standardized loading factor indicator. individual reflective sizes are high when they have a correlation value of > 0.7, while the outer loading value ranges from 0.5 to 0.6. 2. discriminant validity is a measurement model with reflexive indicators based on crossloading. assess discriminant validity by comparing the average variance extracted (ave) square root value. if the ave root of the latent variable is greater than the correlation of all international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 492 other latent variables, it means that the variable has a good discriminant validity value. the measurement value must be greater than 0.5 (solimun et al., 2017) 3. composite reliability is an indicator for measuring a construct based on latent variable coefficients. there are two measuring instruments to evaluate composite reliability: internal consistency and cronbach's alpha. through these measurements, if there is a value of > 0.70, the construct has high reliability (solimun et al., 2017). 4. reliability tests have not been able to evaluate outer models with formative indicators because each indicator in a latent variable is not correlated (independent). hence, the reliability value is not visible. test the validity of formative constructs by looking at the size and significance of weight values in outer weight outputs (ghozali & latan, 2015). the goodness of fit inner model. the goodness of fit inner model using r-square dependent latent variable with the same interpretation as regression. q-square predictive relevance for the constructed model, measuring how well the model is observed values and the estimated parameters. q-square value > 0 indicates the model has predictive relevance; conversely, if the value of q-square = 0 indicates the model lacks predictive relevance. the q-square calculation is carried out using the formula (solimun et al., 2017): q2 = 1 – (1 – r12) (1 – r22) ... (1rp2). r12, r22 ... rp2 is the equation model's r-square of the endogenous variable. the magnitude of q2 has a value with a range of 0 < q2 < 1; the closer to 1, the better the model. furthermore, the evaluation of the inner model can be seen from the path coefficients on the inner model (inner weight). hypothesis test. hypothesis testing using t-test on the outer model and inner model. furthermore, the statistical hypotheses for the router model are h0: i = 0 versus h1: i 0. the statistical hypotheses for the inner model of the effect of exogenous latent variables on endogenous variables are h0: i = 0 versus h1: i 0. moderating variable analysis. this study uses a moderating variable, namely environmental uncertainty (z). moderating variables can strengthen and weaken the independent and dependent variables. the moderating variable shows the two-way interaction between the predictor and the moderating variables in predicting the dependent variable (y). x1 is the predictor variable, z is the moderating variable (z=m), and the dependent variable is y (company performance), so the regression model of the variables x1 and z=m is the primary influence in the moderating regression model with the following equation: x1 and z = m (x1 *z=x1*m). result and discussion respondent profile table 1. questionnaire return rates based on respondents' responses description amount percentage description amount percentage description amount percentage questionnaire distribution questionnaire without response questionnaire got a response 712 475 237 100% 67% 33% source: primary data processed, 2022 table 1. describes the distribution of the number of research respondents. seven hundred twelve questionnaires were spread through the google form link through 178 companies, and as many as 4 (four) links for each company. questionnaires that managed to get responses from respondents were 237 questionnaires or the equivalent of 33%. questionnaires that did not get a response from respondents were 475 or 67%. evaluation of measurement (outer model). the outer model testing includes convergent validity, discriminant validity, and construct reliability tests. convergent validity. this research is exploratory, so the criteria for the loading factor value for research must be more significant than 0.6-0.7, or the ave value is more significant than 0.5. convergent validity parameters can be seen in figure 2 and tables 2 and 3. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 493 table 2. convergent validity test results indicator loading factor description x1.1 0.900 valid x1.2 0.934 valid x1.3 0.863 valid x2.1 0.794 valid x2.2 0.720 valid x2.3 0.759 valid x2.4 0.793 valid x2.5 0.873 valid x2.6 0.890 valid x2.7 0.749 valid x2.8 0.739 valid x2.9 0.736 valid x2.10 0.830 valid x2.11 0.900 valid x2.12 0.890 valid x2.13 0.751 valid x2.14 0.852 valid x2.15 0.869 valid x2.16 0.730 valid z.1 0.944 valid z.2 0.935 valid z.3 0.946 valid y.1 0.941 valid y.2 0.922 valid x1 * z 1.124 valid x2 * z 1.023 valid source: primary data processed, 2022 table 3. ave value variable ave value strategy typology 0.809 strategic management accounting techniques 0.652 company performance 0.868 environmental uncertainty 0.887 strategy typology* environmental uncertainty 1.000 source: primary data processed, 2022 figure 2, table 2, and table 3 show the level of convergent validity of the measurement model using reflective indicators based on the loading factor value that measures the construct. based on the test results of the measurement model as follows: 1. the strategy typology (ts) construct uses a size of x1.1-x1.3. the data shows that all indicators have a loading factor greater than 0.7 and an ave value above 0.5. 2. the strategic accounting engineering (tans) construct uses x2.01 x2.16. the data shows that all indicators have a loading factor greater than 0.7 and an ave value above 0.5. 3. the company performance construct (kp) uses y1-y2. based on the data, the results show that all indicators have a loading factor greater than 0.7 and an ave value above 0.5. 4. environmental uncertainty (kl) construct using z1-z3. based on the data, the results show that all indicators have a loading factor greater than 0.7 and an ave value above 0.5. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 494 the loading factor and ave values above indicate that the construct in this study has good convergent validity and has been fulfilled. discriminate validity. testing on discriminant validity aims to prove whether the indicators of a construct will have the most significant loading factor with other constructs. cross loading in table 4 shows these values: table 4. discriminant validity test results using cross loading indicator x1 (ts) x2 (tams) y (kp) z (kl) ts*kl x1.1 0.900 0.198 0.756 -0.747 0.132 x1.2 0.934 0.292 0.812 -0.820 0.254 x1.3 0.863 0.198 0.632 -0.709 0.201 x2.01 0.187 0.794 0.270 -0.189 0.081 x2.02 0.109 0.720 0.205 -0.167 0.096 x2.03 0.202 0.759 0.243 -0.159 0.120 x2.04 0.203 0.793 0.264 -0.148 0.156 x2.05 0.157 0.873 0.284 -0.189 0.057 x2.06 0.189 0.890 0.304 -0.238 0.116 x2.07 0.222 0.749 0.286 -0.225 0.108 x2.08 0.184 0.739 0.280 -0.228 0.160 x2.09 0.175 0.736 0.216 -0.126 0.070 x2.10 0.242 0.830 0.255 -0.178 0.064 x2.11 0.254 0.900 0.342 -0.263 0.111 x2.12 0.223 0.890 0.308 -0.265 0.124 x2.13 0.232 0.751 0.327 -0.222 0.136 x2.14 0.268 0.852 0.286 -0.221 0.093 x2.15 0.228 0.869 0.314 -0.231 0.124 x2.16 0.214 0.730 0.307 -0.274 0.087 y1 0.815 0.302 0.941 -0.851 0.170 y2 0.709 0.359 0.922 -0.716 0.346 z1 -0.802 -0.206 -0.804 0.944 -0.181 z2 -0.773 -0.276 -0.780 0.935 -0.152 z3 -0.815 -0.260 -0.806 0.946 -0.180 x1 (ts) * z (kl) 0.218 0.133 0.270 -0.182 1.000 source: primary data processed, 2022 table 4, the results of the discriminant validity test using the cross-loading value, shows that there is good discriminate validity. it is because the correlation value of the indicator to the construct is higher than the correlation value of the indicator with other constructs. it means that the indicators of each variable, namely strategic typology (x1), strategic management accounting techniques (x2), environmental uncertainty (z), and company performance (y), have met discriminant validity. table 5. discriminant validity test using root ave variable x1 (ts) x2 (tams) y (kp) z (kl) ts*kl x1 (ts) 0.899 0.258 0.821 -0.846 0.218 x2 (tams) 0.258 0.807 0.353 -0.262 0.133 y (kp) 0.821 0.353 0.931 -0.846 0.270 z (kl) -0.846 -0.262 -0.846 0.942 -0.182 ts*kl 0.218 0.133 0.270 -0.182 1.000 source: primary data processed, 2022 the results of the discriminant validity test using the ave root value obtained that the ave root value (bold print) is greater than the correlation value between latent variables, so that the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 495 variables of strategic typology (x1), strategic management accounting techniques (x2), environmental uncertainty (z), and company performance (y) has met discriminant validity. composite reliability and cronbach's alpha testing (construct reliability test). there are two measuring tools to evaluate composite reliability: internal consistency and cronbach's alpha. in this measurement, if the acquisition value is > 0.70, the construct has high reliability. testing composite reliability and cronbach's alpha from smart pls is shown in table 6. table 6. construct reliability test variable cronbach's alpha composite reliability average variance extracted (ave) information x1 (ts) 0.882 0.927 0.809 qualify x2 (tams) 0.964 0.968 0.652 qualify y (kp) 0.848 0.929 0.868 qualify z (kl) 0.936 0.959 0.887 qualify ts*kl 1.000 1.000 1.000 qualify batas nilai ≥ 0.70 ≥ 0.70 ≥ 0.50 qualify source: primary data processed, 20221 table 6 shows the reliability test results using the composite reliability value and the cronbachs alpha value. the test result value meets the test criteria by more than 0.70 (≥ 0.70), and the ave value has a value above 0.50 (≥ 0.50). so that each variable, namely strategic typology (x1), strategic management accounting techniques (x2), environmental uncertainty (z), and company performance (y), has met the reliability construct. inner model testing (structural model). inner model analysis can use r-square for the dependent construct. stone-geisser q-square test for predictive relevance and t-test and significance of the coefficients of structural path parameters. the results of the inner model test include the coefficient of determination (r-square), as shown in table 7 below: table 7. results of the coefficient of determination variable r square r square adjusted y (company performance) 0.777 0.773 source: primary data processed, 2022 the results of the test of the coefficient of determination of the influence between the typology of strategy (x1) on company performance (y) with moderation of environmental uncertainty (z) obtained an r square value of 0.777, meaning that 77.7% of the typology of strategy (x1) and strategic management accounting techniques (x2), affect the company's performance (y). hypothesis test. testing the hypothesis using statistical values, then for alpha 5%, the tstatistic value is 1.645. criteria for acceptance or rejection of the hypothesis is when the value of the t-statistic is more significant than 1.96 (> 1.96). to reject or accept based on a probability value less than or greater than the value of sig 0.5 (< 0.05). the results of the hypothesis are shown in table 8. table 8 hypothesis testing results variable original sample standard deviation (stdev) t-statistics pvalues results x1 (ts) -> y (kp) 0.338 0.073 4.617 0.000 significant x2 (tams) -> y (kp) 0.119 0.031 3.810 0.000 significant z (kl) -> y (kp) -0.512 0.070 7.354 0.000 significant ts*kl -> y (kp) 0.078 0.028 2.735 0.006 significant source: primary data processed, 2022 strategy typology has a significant effect on company performance. with a path coefficient value of 0.338 and a t-statistic value of 4.617, having a significance value of 0.000. these results international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 496 indicate that the t-statistical value is greater than the t-table value (4,617 > 1,645) and the significance value is less than 0.05 (0.000 < 0.05). from the test results, the strategy typology (x1) has a positive and significant impact on the company's performance (y), meaning that the better the company's strategic typology (x1), the better the company's performance (y). strategic management accounting has a significant effect on company performance. the path coefficient is 0.119 with a t-statistic value of 3.810 and a significance value of 0.000. these results show the t statistic value is more than t table (3,810 > 1,645) and the significance value is less than 0.05 (0.000 < 0.05). so that strategic management accounting techniques (x2) have a positive and significant influence on company performance (y), these results mean the better strategic management accounting techniques (x2), the better company performance (y). environmental uncertainty moderates the effect of strategy typology on company performance. the path coefficient is 0.078 with a t-statistic value of 2.735 and a significance value of 0.006. these results show that the t statistic value is more than the t table (2.735 > 1.645), and the significance value is less than 0.05 (0.006 < 0.05). the conclusion states that environmental uncertainty (z) can strengthen the influence of strategic typology on company performance, meaning that the better the strategic typology (x1) if through moderation of environmental uncertainty (z), the better the company's performance (y). strategy typology significantly affects company performance. based on the previous estimation results, the typology of strategy has a positive and significant effect on the company's performance. these results mean that if the implementation of the company's strategy typology goes well, it can improve the company's performance. however, empirical results show that of the three indicators, the most appropriate strategy typology for manufacturing companies listed on the indonesian stock exchange is a prospector. the test results show that the prospector loading factor value is higher than other indicators. companies with prospector strategies develop strategies as leaders who innovate in competing markets. some companies develop strategies to move to a new market. some companies claim that this strategy is superior in the industry and prioritize development by using new ways of marketing goods. the most crucial strategy for the company, but some of these companies carry out a strategy by making strategic analysis as a reference in evaluating the success of the company's performance. the current analysis system is still focused on customer service. companies are more focused on getting new customers. the company realizes that the current development will have a beneficial impact on the company to avoid long-term risks. the findings conclude that the strategy typology using the prospector strategy is the right step to improve the company's financial and non-financial performance. this research aligns with saraswati & atmini (2007) that the strategy typology through unexpected earnings growth in prospector firms is more significant than in defender firms. the prospector firm's profit growth is higher than defender firms. similarly, research findings from sudaryati & amelia ( 2015) and purba et al. (2019) show that the average sales of prospector companies are higher than defender companies, and the ratio of dividend payouts and return on investment of prospector companies is more minor than defender companies, while cadez & guilding (2012) has found positive industry dynamics related to with roi for prospectors and negatively related to roi for defenders. firms have a strategy fit in the industry/company environment to get the result of better performance by using the prospector strategy typology. the prospector strategy typology will tend to perform better, and n is more dynamic and more innovative to the environment than the defender strategy (ittner & larcker, 2001; simons, 1987). strategic management accounting techniques have a significant influence on company performance. companies with strategic management accounting techniques through determining the right price have carried out several analytical techniques, namely the analysis of targeting the cost of producing goods and the life cycle of goods production. likewise, cost strategy techniques such as product distribution costs and product procurement costs attribute costs for goods produced by the company have done well for value chains. the company's analysis aims to control the quality international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 497 of product costs, such as prevention costs or product costs that fail. in monitoring and evaluation, the company conducts periodic cost change assessment analyses of competing companies to avoid this. in addition, the company monitors the trend position in the sales of competing companies. companies can see the performance appraisal directly based on the published financial statements of competing companies. taking this into account, the company will re-analyze customer benefits. this analysis is an analysis technique of potential future income from customers and an assessment of the achievement of future profits from specific customers. companies need to consider benchmarking. benchmarking evaluates the company's weaknesses to determine performance measurement techniques integrated with customer satisfaction. cadez & guilding (2012) revealed that the interaction between strategies based on management accounting had opened significant attention to accounting and management. strategic management accounting in winning the competition in the view (heinen & hoffjan, 2005) that competitor accounting through competitor cost assessment will enable each company to assess the company's strengths and weaknesses at the cost level. competitive advantage will emerge if a company executes strategically relevant activities more efficiently than other suppliers. knowledge of the cost advantages and disadvantages of competitors allows anticipation for the behavior of competitors in the future (heinen & hoffjan, 2005). the effectiveness of improving competitive analysis can also positively affect organizational performance. alamri's research (2019) says that the correlation between strategic management accounting and organizational performance significantly impacts the company. all aspects of strategic management accounting have a high correlation with the company's financial performance and a correlation with the company's non-financial performance. in addition, the correlation between the two dependent variables (financial performance and non-financial performance) also has the same effect. berliantiningrum et al. (2017) revealed that strategic management with a strategic management accounting system has a role that can impact company performance and management strategy. there is an influence on the strategic management accounting system. fullerton et al. (2014) prove that performance achievement arises from a holistic strategy aligned with the manufacturing process and management accounting practices. applying a strategy to the operational process without good management accounting practices is not enough to improve company performance. environmental uncertainty moderates strategy typology on company performance. the interaction of environmental uncertainty can strengthen the influence of the typology of strategy on the company's performance. simamora (2008) reveals that consumer preference is a person's choice or interest to express whether or not he likes a product. every consumer has the right to evaluate the goods and services they want to buy by ranking or scoring against a wide selection of existing products. a statement from most companies that today's competition lies in market competition. market competition shows that the company's customers tend to look for new products. customers are susceptible to price, but on other occasions, according to respondents' statements that consumers consider relative price to be not so important. it is the basis for consideration for customers. some new customers tend to have different product needs than the company's regular customers. when a company cannot meet the needs of new customers, it will focus more on regular customers or old customers. based on these findings, the results of this research conclude that most companies have difficulty predicting market changes that are currently happening. empirical findings show that companies have been paying attention to technological changes rapidly. technological change is one of the strategies for providing excellent opportunities for companies to gain profits. however, another fact is that most companies are still finding it very difficult to predict the next technology needed by the company in the next two to three years. to support this strength, companies can adapt by issuing ideas or building ideas on new products, which are breakthroughs and adapt to company technology. some companies consider that technology can still not maximize the strength of market competitiveness. the finding is that the company's performance will increase if the elements contained in environmental uncertainty can increase company profits in a short period. the rate of return on investment (roi) will continue to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 498 increase. the company has created a unique program that can control costs. another thing, the existence of environmental uncertainty makes the company able to improve its quality and increase sales growth and customer satisfaction. child et al. ( 2003) confirm that the relationship between environmental conditions and strategy enables companies to implement them within the company. contingency theory, also according to elenkov (1997), explains strategic planning that can meet the demands of the corporate environment. alignment between the company's strategic planning with the external business environment results in a decrease in performance, so it is straightforward to cause a company crisis. likewise, the view of the relationship between strategy and environmental uncertainty, according to huusko (2008), is that strategic typology is directly related to higher environmental uncertainty. this strategy has become a method for companies to constantly interact with the company's environment. however, there has been no empirical research on environmental uncertainty that can strengthen the influence of strategy typology on company performance. hoque (2005) states that non-financial performance allows companies to overcome the problem of environmental uncertainty, which can monitor a form of core competence of an organizational process and create greater efficiency throughout the organization. environmental uncertainty through monitoring a core competency of a production process, companies must be able to identify areas that can increase product costs without providing value, both quality and other reliability (ittner & larcker, 2001; khondker, 2006). fit contingency test. the fit contingency test results on the typology of strategies can improve company performance and environmental uncertainty as a reinforcing variable. this research shows that the prospector indicator is more suitable for companies to improve performance. the support of environmental uncertainty through the competitive environment and the competitive environment is the most dangerous for companies in winning over company competitors. environmental uncertainty in a highly competitive environment makes companies use a prospector strategy. the prospector strategy is a strategy that can significantly impact the company's performance. the prospector strategy can serve as a reference in implementing solutions when the competitive environment changes, and the prospector strategy can adapt quickly to take advantage of company resources. the prospector strategy in developing a more comprehensive product or dominant market services can also run periodically. it can provide an opportunity to be a leading company that innovates in a competitor's market. developing new ways to market goods is another effort that companies can make to compete. observing the competitive environment around the company can keep the promotion war between products from competing companies. promotional wars make it easy for competing companies to offer suitable products for customers. when the company implements a prospector strategy, it can maintain the competitor's environment, and the company's performance in increasing company profits can be achieved. likewise, the company's growth of return on investment will be very high. thus, it concludes that when environmental uncertainty through the competitive environment is high, the company with the prospector strategy will be higher than the defender or analyzer strategy. in line with saraswati et al. (2021), managers always face uncertainty when external factors such as customers, suppliers, competitors, government regulations where the company operates, technological advances, politics, and the economy. through contingency theory, saraswati et al. (2021) revealed that organizational design is highly dependent on environmental factors of the company in which the company operates. it means that the higher the uncertainty in an environment, the more difficult it is for managers to predict what will happen in the future (lawrence & lorsch, 1967; saraswati et al., 2021) several previous research results confirm that the strategy typology through unexpected earnings growth in prospector firms is more significant than in defender firms. the prospector firm's profit growth is higher than defender firms (saraswati & atmini, 2007). similarly, the average sales of prospector companies are higher than defender companies, and the ratio of dividend payments and return on investment of prospector companies is more minor than defender companies (purba et al., 2019; sudaryati & amelia, 2015). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 499 table 9. descriptive statistics n min max mean std. dev hr 72 34 48 41, 85 3, 270 par 72 37 50 43, 24 3, 617 pem 72 66 90 77, 44 7, 136 pro 72 42 55 47, 53 3, 914 ak 72 39 55 49, 01 4, 378 source: primary data processed, 2022 based on the descriptive statistical results, the average level of hr competence, the community participation felt by the respondent, the leadership factor, and the respondent's perception of prosocial behavior and the level of accountability of village fund management are believed to be relatively high. hypothesis testing using moderated regression analysis with the test result is presented in table 2 below. table 10. moderated regression testing results b std. error beta t sig. 1 (constant) 0, 089 0, 412 0, 216 0, 829 hr 0, 396 0, 112 0, 343 3, 526 0, 001 par 0, 158 0, 109 0, 148 1, 445 0, 153 pem 0, 009 0, 037 0, 024 0, 237 0, 814 pro 0, 319 0, 107 0, 285 2, 972 0, 004 sdm * pro 0, 015 0, 006 0, 212 2, 432 0, 018 par * pro 0, 007 0, 038 0, 022 0, 194 0, 847 pem * pro 0, 119 0, 048 0, 284 2, 493 0, 015 adjusted r square 0.654 f count 17,273 f sig 0,000 source: primary data processed, 2022 the test results show that the coefficient of determination adjusted r-square is 0.654, which means that the variation of hr competencies, community participation and leadership, together with the prosocial behavior of village government officials, can explain the accountability of village fund management by 65,4%. in comparison, 34,6% is explained by other factors not included in this testing model. meanwhile, the regression model testing results through the f-test show that this model has a decent (fit). moreover, to assess the significance level of f with α = 0,05 led to the sig. f of 0,000 <0,05 and f value of 17, 273, so this means that the regression model is feasible to be used in this study. based on table 2, there is a summary of the mra test results to be interpreted and hypothesis testing. coefficient β 5 = 0,015; shows that the interaction of hr competencies and prosocial behavior is positive so that it can significantly increase the accountability of village fund management (sig. 0,018 <0,05). it means that the influence of hr competencies and prosocial behavior is reinforced by enhancing accountability village fund management, where other independent variables are held constant. thus, hypothesis 1 can be accepted that prosocial behavior strengthens the effect of hr competencies on village fund management accountability. coefficient β 6 = -0,007; that-the interaction variable of community participation and prosocial behavior has no significant relationship (sig. 0.847>0,05) to the variable accountability of village fund management. it means that prosocial behavior influences the relationship between community participation variables and village fund management accountability, where other independent variables are considered constant (bustaman et al., 2018; jayawarsa, saputra, et al., 2021). thus, hypothesis 2 cannot be accepted that prosocial behavior cannot strengthen the influence of community participation on village fund management accountability (atmadja et al., 2021; ekayuliana et al., 2018; wahyudi et international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 500 al., 2019). β7 =0,119; that the interaction variable between leadership and prosocial behavior has a positive and significant relationship to the accountability variable of village fund management (sig. 0.015 <0,05). it means that prosocial behavior influences can strengthen the relationship between leadership variables and village fund management accountability, assuming that other independent variables are constant. thus, hypothesis 3 can be accepted that prosocial behavior strengthens the influence of leadership on the accountability of village fund management (saputra et al., 2019). prosocialprosocial behavior strengthens the effect of hr competencies on village fund management accountability. the higher the competence of village government officials, the higher the responsibility of village fund management, especially if village government officials have high prosocial behavior (stavrova & siegers, 2013). in addition, village government officials' increased sense of devotion to help, share, cooperate, empathize, and be real causes a stronger desire to be responsible for managing village funds (chamidah et al., 2020; jayawarsa, purnami, et al., 2021). prosocialprosocial behavior cannot strengthen the effect of community participation on village fund management accountability (stavrova & siegers, 2013). on the contrary, prosocial behavior weakens the effect of community participation on village finance and accountability, although it is not statistically significant. it reflects a sense of devotion to the concept of ngayah, which village government officials increasingly own; during the high community, participation will be able to reduce accountability in village fund management (mariyatni et al., 2020; siregar & muslihah, 2019). prosocialprosocial behavior strengthens the influence of leadership on accountability in village fund management. therefore, the village government officials who have high levels of prosocial behavior to serve and ngayah higher will become increasingly accountable management of village funds. conclusion the study results have shown that the company's performance can be increased by using a prospector strategy typology than companies using a defender strategy typology. to strengthen the typology of the prospector strategy on company performance, environmental uncertainty becomes the most critical part of improving company performance. environmental uncertainty has indicated the strength of the market environment, technological environment, and competitive environment as factors that can strengthen the typology of these strategies. this study suggests that the company can maintain and develop its strategy through the right strategy. as a reference in this research, the prospector strategy typology becomes the main focus in carrying out the strategy process. in addition, the company can consider factors from environmental uncertainty that can strengthen the company's performance improvement through the support of the use of a strategy typology. this research is different from some previous researchers. the researcher's suggestion for the following research is to develop it by adding several different indicators and variables that can influence the company's performance. references abu-rahma, a., & jaleel, b. 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(2015). analisis perbandingan kinerja keuangan perusahaan prospector dan defender. jurnal riset akuntansi mercu buana, 1(2), 88-164. https://doi.org/10.26486/jramb.v1i2.202. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 110 accounting fraud tendencies at village credit institutions with pentagon fraud approach volume: 2 number: 2 page: 110 116 1ni luh putu mita miati, 2i nyoman sutapa 1,2faculty of economics and bussines, university of warmadewa indonesia. corresponding author: ni luh putu mita miati faculty of economics and business, university of warmadewa indonesia email: mitamiati91@gmail.com article history: received: 2021-06-25 revised: 2021-07-09 accepted: 2021-07-26 abstract: the village credit institutions have an important role however, there are some cases of fraud that occur in village credit institutions in bali that have a loss impact especially on the local village. some research on fraud tendencies has been done but this study will test the influence of accounting fraud tendencies seen from the pentagon fraud and conducted at the village credit institution in gianyar. elements contained in the pentagon fraud: (1) arrogance; (2) competence/capability; (3) leadership style (opportunity); (4) locus of control (pressure); and (5) rationalization. the population in this study at the village credit institute in gianyar regency with a sample of 75 respondents. from the test results using analysis methods pls (partial least square). the result show the effectiveness of internal control system has no effect on the tendency of accounting fraud and the effectiveness of technologybased accounting information system negatively affects the accounting fraud tendencies. keywords: accounting fraud, accounting information systems, internal control systems cite this as: miati, n.l.p.m, sutapa, i.n, (2021). “analysis of accounting fraud tendencies at village credit institutions in gianyar regency with pentagon fraud approach“. international journal of environmental, sustainability, and social sciences, 2 (2), 110 – 116. https://doi.org/10.38142/ijesss.v2i2.81 introduction village credit institution is a village-owned financial enterprise that conducts business activities in the village environment and for the village. quoted from saputra et al., (2019) village credit institute has a positive impact on the development of indigenous villages in bali including; with the village credit institution, village gets a source of development costs of 20% of the net profit of the village credit institution every year, the village credit institution has participated in supporting government programs in terms of poverty alleviation and expanding employment opportunities, helping to encourage the growth rate of rural industries so that the economic growth of rural communities is getting better (juniariani & saputra, 2020; putra & latrini, 2018; saputra, trisnadewi, et al., 2019; suardikha, 2013). but it is a pity even though the village credit institution has a role in the economic growth of the village community in bali there are still some cases of accounting fraud committed by several people from internal and external parties. such as some cases of fraud that occurred at the village credit institution in bali including bontihing village credit institution buleleng regency international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 111 where one of the managers double printed the customer's savings book and withdrew the customer's funds without the customer's knowledge. then the fraud that occurred at the village credit institute kerta payangan gianyar regency on november 10, 2015 was carried out by the chairman of the village credit institution with a corruption case that cost the state rp3.5 billion, the next case occurred at the village credit institute gerogak village buleleng regency where customer funds were used for the personal benefit of its management, the funds used reached billions of rupiah (ekayani et al., 2020; saputra, 2020; saputra, jayawarsa, et al., 2019). data of health report (camel) of village credit institution from lplpd province bali 2019 in bali based on district in table 1 shows the level of village credit institution healthy, healthy, unhealthy, and unhealthy. according to the data. seen gianyar district level of village credit institution is unhealthy at most therefore in this study will take data at the village credit institute gianyar district. table 1 health report (camel) of village credit institution in bali by district regency number of village credit institutions healthy village credit institution village credit institution is quite healthy village credit institutions are unhealthy unhealthy village credit institutions denpasar 35 29 2 1 3 gianyar 244 140 47 39 18 jembrana 61 52 6 2 1 bangli 152 86 30 31 5 buleleng 146 91 28 21 6 karangasem 167 99 45 16 7 klungkung 111 86 16 8 1 badung 119 72 22 18 7 tabanan 248 176 40 25 7 total 1.283 831 236 161 55 from the phenomenon that occurs regarding cases of accounting fraud can be explained from several previous researches that examined about the tendency of accounting fraud such as stated that the internal control system has an effect on the tendency of accounting fraud. the more effective the internal control system, the less cheating will be. the more effective the internal control system with its purpose, the simpler the detection of fraud that needs to be done. another factor that also from the results of previous research affects the tendency of accounting fraud is the effectiveness of accounting information systems such as research conducted which states the effectiveness of accounting information systems negatively affects accounting tendencies (haniffa & cooke, 2002; ismail et al., 2016; priliandani et al., 2020). the tendency of accounting fraud when viewed from the triangle theory and developed by lidyah (2018); said et al. (2018); sujana et al. (2019) into a theory of pentagon looking at cheating that occurred judging by arrogance, competence, pressure and rationalization. in this study will retest the effect of the effectiveness of internal control influence on the tendency of accounting fraud and effectiveness of technology-based accounting information system influenced the tendency of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 112 accounting fraud conducted at the village credit institution in gianyar district with the pentagon fraud approach (abdullahi & mansor, 2018; asry et al., 2018). the pentagon's fraud theory explains why people commit fraud. there are several elements of the pentagon theory namely (1) arrogance, arrogance is the arrogant or arrogant attitude of someone who considers himself capable of cheating. (2) competence, competence means the ability of fraud perpetrators to penetrate internal controls in their company, develop sophisticated embezzlement strategies and be able to control social situations that are able to bring benefits to him by influencing others to cooperate with him. (3) opportunities, opportunities, or opportunities for fraud or situations that open opportunities for management or someone to commit fraud. (4) pressure, pressure is a situation where management or other employees feel incentives or pressure to commit fraud. this pressure encourages a person or a company to commit fraud. categorize pressures in three groups, namely financial pressures, vices pressures. (5) rationalization, rationalization in fraud is the thought to justify fraud that will or has occurred (amrullah, 2008; lidyah, 2018; lilik purwanti, 2018; said et al., 2018). based on this problem, the hypothesis in this study is (1) the effectiveness of internal control system negatively affects the tendency of accounting fraud at village credit institutions in gianyar regency. (2) the effectiveness of technology-based accounting information system negatively affects the tendency of accounting fraud at village credit institutions in gianyar regency (fitriyah & sidharta, 2013; lukman & harun, 2018; nuraini et al., 2018; pamungkas, 2014; sarwoko & agoes, 2014). method the population in this study is the data in this study is the primary data obtained by disseminating questionnaires. the population in this study is village credit institution in gianyar district as many as 244 which will be taken by 3 respondents in each village credit institution so that the population in this study there are 732 respondents with a sample of 75 respondents. the method of data collection in this study is by questionnaire collection techniques. the design of this study will conduct hypothesis testing is by multiple linear regression using partial least square measurements. partial least square (pls) data analysis generally consists of 2 parts, namely the measurement model and the structural model of the measurement model assessment basically explains the relationship between latent changers and their indicators. the focus of this analysis is to see whether or not the reliability and validity requirements of the data obtained from respondents before being used for further analysis (atmadja & saputra, 2018; holmes et al., 2000). the cheating tendency in this study is limited to financial management, especially in the accounting section of the village credit institution in gianyar regency. fraud is an act that is done to obtain unreasonable personal gain such as covering up the truth, fraud, manipulation, cunning or tricking that can be in the form of misrepresentation of financial statements, corruption and misuse of assets. in this study will look from the dimensions of the pentagon fraud theory in the preparation of indicators. indicators of accounting fraud can be seen in table 2. table 2. indicators of accounting fraud no dimension indicators 1 arrogance dare to violate the internal control system with regard to the presentation of financial statements 2 not apply accounting principles because the ego 3 competence able to manipulate and falsify existing accounting information international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 113 systems 4 able to eliminate transactions and proof of transactions 5 negotiating to justify incorrect accounting treatment 6 chance no audit trail for transaction receipts 7 lack of oversight of company assets 8 pressure to get a high incentive then selected the appropriate accounting principles walupun sometimes the chosen accounting principle is wrong 9 rationalization recorded the wrong accounting due to an urgent financial problem and will fix it again as soon as the problem is resolved results and discussion based on the results of data processing using smart pls software can be seen in table 3 cronbach's alpha value above the minimum value of 0.7 then it can be concluded that the data in this study is reliable. the square root value of average variance extracted (ave) in table 3 indicates a value above 0.5. it can be concluded that all indicators in this study are declared valid. table 3. measurement model assessment (outer model) variable cronbach' s alpha (ave) information effectiveness of internal control system (x1) 0,894 0,508 valid & reliable effectiveness of technology-based accounting information systems (x2) 0,873 0,561 valid & reliable trends in accounting fraud (y) 0,903 0,561 valid & reliable source: data processed 2021 based on the test results presented in table 4 obtained the results of the value b = 0.155 and the value of sig > 0.05 which is 0.332 then, it can be interpreted the effectiveness of internal control system negatively but not significantly to the tendency of accounting fraud. the higher the effectiveness of the internal control system, the lower the tendency of accounting fraud that occurs. this result is not significant because there are other factors that have a stronger influence such as the effectiveness of technology-based accounting information systems that in this study have a significant influence (atmadja & saputra, 2017; bowrin, 2004). based on the test results presented in table 4 obtained the results of the value b = 0.314 and the value of sig < 0.05 which is 0.009 then, it can be interpreted the effectiveness of technology-based accounting information system negatively affects the tendency of accounting fraud. the higher the effectiveness of technology-based accounting information systems, the lower the tendency of accounting fraud that occurs. with the running of accounting information systems based on information technology to be transparent so that many parties can supervise it, thus the tendency to commit accounting fraud will be lower (cai et al., 2019; mariyatni et al., 2020; suardikha, 2013). table 4. hypothesis test variable b sig effectiveness of internal control system (x1) > trends in -0,155 0,332 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 114 accounting fraud (y) effectiveness of technology-based accounting information system (x2) > trends in accounting fraud (y) -0,314 0,009 r square adjusted 0,144 source: data processed 2021 conclusion the conclusion of this study is the effectiveness of internal control system has no effect on the tendency of accounting fraud in the village credit institute gianyar district where this is not in accordance with the hypothesis proposed that the effectiveness of internal control system negatively affects the tendency of accounting fraud. the effectiveness of technology-based accounting information system negatively affects the tendency of accounting fraud and is in accordance with the hypotheses proposed. in this study there are some suggestions for researchers next, namely in this study the value of r square adjusted by 0.144 is still very small so that it can be developed with a new model or add variables relevant to the current conditions. references abdullahi, r., & mansor, n. 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(2019). bankruptcy of village credit institutions (lpd) based on analysis of various factors. scientific journal of accounting, 4(1), 1–23. https://doi.org/10.23887/jia.v4i1.17250 sarwoko, i., & agoes, s. (2014). an empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: evidence from indonesia. procedia social and behavioral sciences, 164(august), international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 116 271–281. https://doi.org/10.1016/j.sbspro.2014.11.077 suardikha, i. m. s. (2013). the influence of tri hita karana culture on the use of accounting information systems mediated by perception of usability and perception of ease of use. indonesian journal of accounting and finance, 10(1), 102–128. https://doi.org/10.21002/jaki.2013.06 sujana, e., yasa, i. n. p., & wahyuni, m. a. (2019). testing of fraud diamond theory based on local wisdom on fraud behavior. advances in economics, business and management research, 69(3), 12–15. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 71 introduction an audit of financial statements by an independent auditor in general is to express an opinion on the fairness of the company's audited financial statements. although in theory it is clearly stated that a good audit is one that can improve the quality of information, the reality on the ground shows something different. the enron case is one proof of the failure of arthur andersen in conducting an audit. arthur andersen from 1985 to 2000 always gave an unconditional fair opinion, but surprisingly enron went bankrupt on december 2, 2001. in that case, the auditors were deemed to have played a part in providing false information, so that many parties suffered substantial material losses (barrainkua & espinosa-pike, 2018; izzalqurny et al., 2019). these cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. mohd-sanusi et al., (2015) states that there are three deviant audit behaviors, namely: 1) under reporting of audit time, namely the act of reporting the audit time with a total time that is shorter than the actual time, 2) replacing and alerting original audit procedures, namely changing actions. procedures that have been determined in the implementation of audits in the field, 3) premature philosophy of tri kaya parisudha towards auditor pressure phenomenon of procedure stopping volume: 2 number: 2 page: 71 -78 1ni putu riski martini, 2i ketut puja wirya sanjaya 1,2faculty of economics and business, university of warmadewa, indonesia corresponding author: ni putu riski martini faculty of economics and business, university of warmadewa indonesia email: riskimartini@gmail.com article history: received: 2021-06-30 revised: 2021-07-15 accepted: 2021-07-28 abstract: this study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits. in addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of tri kaya parisudha cultural concept. this research was conducted at a public accounting firm in bali. the population of this research is 16 public accounting firms in bali with 122 auditors. the sampling technique used in this research is purposive sampling technique. based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the tri hita karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures. keywords: tri kaya parisudha, audit premature termination, time pressure, obedience pressure cite this as: martini, n.p.r, sanjaya, i.k.p.w, (2021). “the philosophy of tri kaya parisudha towards auditor pressure phenomenon of audit procedure stopping“. international journal of environmental, sustainability, and social sciences 2 (2), 71-78, https://doi.org/10.38142/ijesss.v2i2.74 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 72 sign off of audit steps without completion of the procedure, namely the action of completing audit steps too early, without completing the entire procedure. public oversight board states that 85% of the forms of irregularities that occur in the audit process are deviations in the completion of steps audits too early and without completing the entire procedure. 12.2% of the forms of deviations that occur are reporting the audit time that is shorter than the actual time, and the remaining deviations occur due to lack of audit evidence and changes in audit procedures that have been determined during field inspections (muslim, 2020; reverte, 2009). deviations in completing audit steps that are too early represent a reduction in quality by the auditor, through actions such as reducing the number of audit samples, conducting in-depth reviews of client documents, not expanding examinations when items are unclear, or auditors providing audit opinions. when all required audit procedures have not been completed. yang et al., (2018) detects the reasons why auditors perform premature termination of audit procedures, namely the limited audit timeframe specified, the assumption that the audit procedures performed are not important (low risk), the audit procedures are immaterial, the audit procedures are poorly understood. there is a time limit for submitting the audit report, as well as the influence of the auditor's boredom factor. behavioral deviations in auditing can be caused by personal characteristics of auditors and situational factors when conducting an audit (ajzen, 2015). this study aims to examine the factors that are thought to have an effect on premature termination of audit procedures, which could be caused by external factors related to situational factors during the audit process that will affect the auditor's behavior in carrying out the audit. in this study, the factors that will be studied are the factors that cause auditors to feel pressure in carrying out certain audit tasks, which in turn can affect the behavior of auditors in implementing the audit process (allegrini & d’onza, 2003). this is in accordance with the theoretical model of work stress, which states that the stressor (causes of stress) faced by individuals in the work environment can cause individuals to feel pressure (stress) in doing work, and in turn can affect individual attitudes, intentions and behavior. the factors that will be examined in this research are time pressure and obedience pressure (power, 2003). a tight time budget can result in an imbalance between the available audit time budget and the time needed to complete the audit program, this is one of the triggers for pressure faced by auditors. another factor that causes pressure to be experienced by auditors is the obedience pressure caused by clients or leaders, this sometimes makes auditors take actions that violate audit standards, with the consequence that auditors are no longer independent or consequently will receive sanctions in the form of termination of assignments from clients (murphy, 2013). the auditor's awareness and sensitivity in preventing or detecting fraud is not only done through the application of a good internal control system but also requires the application of a noble local culture, such as local wisdom inherent in individual communities and employees of these agencies. in bali, it is known for the concept of the tri kaya parisudha culture. this concept is embraced and becomes the basis of community life in bali. tri kaya parisudha is a form of local wisdom in balinese society. tri kaya parisudha has noble values that can guide people in living life in all aspects. the values contained in tri kaya parisudha teach humans to think, say and do good and right. tri kaya parisudha explains the three actions or behaviors that must be purified, namely thinking right / holy, saying the right thing and doing or behaving right (sujana et al., 2019; sujana & saputra, 2020; susilawati et al., 2016; yasa & prayudi, 2019). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 73 the reason behind the selection of this variable as a moderating variable is because this research was conducted on auditors in bali. in bali, there are various values and concepts that are used as guidelines or references in society. one of them is the tri kaya parisudha concept which is the three bases of good behavior from the existence of good thoughts, good words and good deeds. if it is associated with efforts to prevent acts of irregularities or fraud, tri kaya parisudha leads to the formation of values, attitudes and morals of auditors in avoiding and preventing acts of fraud from occurring in the organization. therefore, the title of this research is, "the philosophy of tri kaya parisudha against the phenomenon of auditor pressure on premature termination of audit procedures." this research examines the relationship between time pressure and dysfunctional audit behavior in the form of premature termination of audit procedures. the time pressure exerted by the public accounting firm on its auditors aims to reduce audit costs. the faster the time for the audit, the lower the cost of conducting the audit. the existence of this time pressure forces auditors to complete tasks in accordance with a predetermined time budget. performing audit procedures under time pressure conditions will result in different audit results, when compared to conditions without time pressure (ghazali et al., 2014; mohd-sanusi et al., 2015). the relationship between time pressure and premature termination of audit procedures is positive. the greater the time pressure, the greater the tendency for premature termination of audit procedures, and vice versa. based on the description above, the hypotheses proposed in this study are: h1: time pressure has a positive effect on premature termination of audit procedures. this study examines the relationship between compliance pressure and dysfunctional audit behavior in the form of premature termination of audit procedures. obedience pressure can be measured by the desire not to fulfill the client's desire to behave deviating from professional standards, will oppose the client for upholding professionalism and will oppose the superior if forced to do things that are contrary to professional and moral standards (mohd-sanusi et al., 2015; sarwoko & agoes, 2014). based on the description above, the hypotheses proposed in this study are: h2: compliance pressure has a positive effect on premature termination of audit procedures. this study examines the effect of the tri kaya parisudha philosophy on the relationship between time pressure and premature termination of audit procedures. tri kaya parisudha is one of the philosophies of balinese culture which teaches every human being to always do good to practice the truth, to have ethics and noble character through fostering attitudes. kepramareni et al. (2014) found that the application of the tri kaya parisudha concept encourages accountability in the management of a non-profit organization (sujana & saputra, 2020). the tri kaya parisudha philosophy is thought to be able to control individual behavior, so that the level of tri kaya parisudha in the auditor can weaken the influence of the time pressure experienced by the auditor in carrying out his duties, so as to be able to pressure the auditor to neglect the audit procedure which should be done in the form of premature termination of the audit procedure. auditors with a high level of tri kaya parisudha in themselves will not fall for it to prematurely terminate the audit procedure even in conditions of time pressure (atmaja & subawa, 2018; sujana et al., 2019; sujana & saputra, 2020; susilawati et al., 2016). based on the framework that has been described, the hypotheses proposed are: h3: tri kaya parisudha's philosophy weakens the effect of time pressure on premature termination of audit procedures. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 74 methods this research was conducted at a public accounting firm in bali. the time of research is 2020. population is a generalization area consisting of objects / subjects that have certain qualities and characteristics that are determined by the researcher for study and then draw conclusions. the population of this study were 16 public accounting firms in bali with 70 auditors. the sample is part of the number and characteristics of the population. the sampling technique used in this study is purposive sampling technique, namely sampling with respondents used in this study is based on the criteria that have been determined by the researcher. the data analysis technique used is moderated regression analysis (mra). moderated regression analysis (mra) is an interaction test which is a special application of linear multiple regression where the regression equation contains an element of interaction (multiplication of two or more independent variables). results and discussion the number of questionnaires distributed in this study was 70 copies. researchers did not distribute questionnaires to one on the grounds that the had closed. of all the number of questionnaires sent, 65 were returned questionnaires and 5 did not return. the returns to the questionnaire are 92,85%. the validity test is used to measure whether a questionnaire is valid or not. a questionnaire is said to be valid if the correlation between the item score and the total score is positive and is more than 0.30. the results of the variable validity test in this study were all above 0.3 so that they passed the validity test. reliability testing in this study was carried out using the cronbach alpha statistical test through the spss program, where a variable is said to be reliable if it provides a cronbach alpha value greater than 0.6. the results of the instrument reliability test will be presented in table 1 as follows: table 1. reliability test results source: data processed 2021 based on the table, it can be seen that all research instruments are declared reliable because each variable has a cronbach's alpha value above 0.60. the normality test is a test that aims to test whether in the regression model the confounding or residual variables have a normal distribution. the method that can be used to see the residual normality is the kolmogorov-smirnov (k-s) non-parametric statistical test with the help of the spss program. data are normally distributed or cannot be seen from the asymp value. sig. (2-tailed). if the value is asymp. sig. (2-tailed is greater than 0.05 (α = 5%), then the data is normally distributed. the results of the normality test will be presented in the following table 2. table2. residual normality test results bound variable kolmogorov-smirnov z asymp. sig premature audit procedure 1,526 0,183 research variables croncbach's alpha description time pressure 0,832 reliable obedience pressure 0,978 reliable premature audit procedure 0,895 reliable philosophy tri kaya parisudha 0,905 reliable international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 75 source: data processed 2021 it can be seen that the asymp. sig. (2-tailed) 0.183 is greater than the value of α = 0.05, it can be concluded that the data is normally distributed. table 3. heteroscedasticity test results research variables performance t count sig. time pressure 1,411 0,068 obedience pressure 1,632 0,078 premature audit procedures 1,523 0,091 the philosophy of tri kaya parisudha 1,302 0,114 source: data processed 2021 based on the table shows that none of the independent variables have a significant effect on the dependent variable, it can be concluded that the regression model is free from heteroscedasticity symptoms. moderated regression analysis (mra) is an interaction test which is a special application of linear multiple regression where the regression equation contains an element of interaction (multiplication of two or more independent variables). the independent variables in this study are competence and tabk and the dependent variable is audit quality. the moderated regression equation model on the f-test with the anova test, a significance level of 0.000 was obtained which is smaller than α = 0.05. the significance level value indicates that the time pressure and compliance pressure variables have a significant effect on premature audit procedures. adjusted r square from the independent variable to the dependent variable is 0.785 or 78.5 percent. this means that 78.5 percent of the variation in audit quality is influenced by variations in time pressure and compliance pressure, while the remaining 21.5 percent is influenced by variations in other factors that are not included in the regression equation model. many researchers recommend using the adjusted r square value when evaluating the best regression model. this is due to the weakness of the coefficient of determination (r square) which is biased towards the number of independent variables that are included in the model. every additional one independent variable, r square must increase regardless of whether the variable influences or does not significantly on the dependent variable, while the adjusted r square value can increase or decrease if one independent variable is added to the model. hypothesis testing can be seen from the results of the t test in table 5.9 using the help of the spss version 17.0 program. the steps used in this test are as follows: the coefficient results show that the time pressure value is positive 2.725, the t-test value is 5.330 and the significance level is 0.000. the significance level is smaller than the specified alpha level (α = 0.05), this means that time pressure has a positive effect on premature termination of the audit. so that the first hypothesis in this study can be accepted. the coefficient results show that the value of obedience pressure is positive 1.459, the t-test value is 8.133 and the significance level is 0.001. the significance level is smaller than the specified alpha level (α = 0.05), this means that compliance technology has a positive effect on premature audit termination. so that the second hypothesis in this study can be accepted. the regression coefficient on the tri kaya parisudha philosophy moderates the effect of time pressure on premature audit procedures is 0.633 with a t-test value of 3.033 and a significance of 0.000. this means that the third hypothesis, namely the tri kaya parisudha philosophy, is able to moderate the relationship between time pressure on premature audit procedures and is acceptable. the regression coefficient on the tri kaya parisudha philosophy international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 76 moderates the effect of pressure on obedience to premature audit procedures is 1.787 with a t-test value of 4.221 and a significance of 0.000. this means that the fourth hypothesis, namely the philosophy of tri kaya parisudha, is able to moderate the relationship between pressure for adherence to premature audit procedures can be accepted. time pressure is one of the factors that create stressors faced by auditors and can cause auditors to perform premature termination of audit procedures (ghazali et al., 2014; mohd-sanusi et al., 2015). the relationship between time pressure and premature termination of audit procedures is positive. the greater the time pressure, the greater the tendency for premature termination of audit procedures. the time pressure exerted by the public accounting firm on its auditors aims to reduce audit costs. the faster the time for the audit, the lower the cost of conducting the audit. the existence of this time pressure forces auditors to complete tasks in accordance with a predetermined time budget. performing audit procedures under time pressure conditions will result in different audit results, when compared to conditions without time pressure. the relationship between time pressure and premature termination of audit procedures is positive. the greater the time pressure, the greater the tendency for premature termination of audit procedures, and vice versa (c. i. r. s. dewi et al., 2019; paino et al., 2015). pressure of compliance is one of the factors that creates stressors faced by auditors and may cause auditors to perform premature termination of audit procedures. in addition, there is also an attribution theory which explains how people interpret the causes of other people's behavior, whether due to internal or external factors. auditors often experience a dilemma in applying auditors' professional standards in their decision making (sarwoko & agoes, 2014). the power of clients and leaders causes auditors to be no longer independent, because auditors become depressed in carrying out their work. clients or leaders may pressure auditors to violate auditors' professional standards (yee, 2009). this of course will create pressure on the auditor to comply or not comply with the wishes of the client or leader. so that sometimes this pressure can make auditors take actions that violate audit standards. this study examines the effect of the tri kaya parisudha philosophy on the relationship between time pressure and premature termination of audit procedures. tri kaya parisudha is one of the philosophies of balinese culture which teaches every human being to always do good to practice the truth, to have ethics and noble character through fostering attitudes. sujana & saputra (2020) found that the application of the tri kaya parisudha concept encourages accountability in the management of a non-profit organization. in addition, susilawati et al., (2016) conducted research on the ethical behavior of auditors, and found that tri kaya parisudha was able to increase the ethical sensitivity of auditors. from the results of several previous studies, it can be concluded that purification and control of thoughts (manacika), actions (kayika) and words (wacika) are very important in shaping individual ethical behavior (i. g. p. e. r. dewi, 2018; rosalina, 2017). in this study, the relationship between the tri kaya parisudha philosophy is thought to be able to control individual behavior, so that the level of tri kaya parisudha in the auditor can weaken the influence of the time pressure experienced by the auditor in carrying out his duties, so as to pressure the auditor to ignore audit procedures that should be done in the form of premature termination. audit procedures (i. g. p. e. r. dewi, 2019; sujana et al., 2019). auditors with a high level of tri kaya parisudha in themselves will not fall for it to prematurely terminate the audit procedure even in conditions of time pressure. sujana et al., (2019) found that the application of the tri kaya parisudha concept encourages accountability in the management of a non-profit organization. in addition, sujana & saputra (2020) conducted research on the ethical behavior of auditors, and found that tri kaya parisudha was able to increase the ethical sensitivity of auditors. from the results of several previous studies, it can be concluded that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 77 purification and control of thoughts (manacika), actions (kayika) and words (wacika) are very important in shaping individual ethical behavior (yousaf et al., 2016). in this study, the relationship between the tri kaya parisudha philosophy is thought to be able to control individual behavior, so that the level of tri kaya parisudha in the auditor can weaken the influence of the obedience pressure experienced by auditors in carrying out their duties, so as to be able to pressure auditors to ignore audit procedures that should be done in the form of premature termination. audit procedures. auditors with a high level of tri kaya parisudha in themselves, will not fall for the premature termination of audit procedures even in conditions of compliance pressure (atmaja & subawa, 2018; mohd-sanusi et al., 2015; sujana & saputra, 2020). conclusion the conclusions in this study are: time pressure and compliance pressure experienced by auditors have a positive effect on premature termination of audit procedures. the tri hita karana philosophy is able to moderate the effects of time pressure and compliance pressure on premature termination of audit procedures. the object used by researchers is only the scope of the province of bali, for further researchers can research in other areas. second, this study limits the variables that affect premature audit termination with the variables of time pressure, compliance pressure and the philosophy of tri hita karana. other researchers can use other variables to examine the factors that influence the premature audit procedure. references agoglia, c. p., hatfield, r. c., & lambert, t. a. 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(2016). exploring the impact of good governance on citizens’ trust in pakistan. government information quarterly, 33(1), 200–209. https://doi.org/10.1016/j.giq.2015.06.001 598 restorative justice as a reason for termination of investigations on criminal acts of hurt or destruction in the electronic information and transaction law volume: 3 number: 3 page: 598 605 su’udi su’udi faculty of law, brawijaya university, malang, indonesia corresponding author: su’udi e-mail: suudiibnfauzan9145@gmail.com article history: received: 2022-07-10 revised: 2022-08-10 accepted: 2022-11-11 abstract: the implementation of restorative justice in the criminal justice system should be carried out comprehensively, considering criminal decisions have only been retaliation and condolences so far. only sad decisions ultimately lead to overcapacity in correctional institutions. as in the case of defamation, initially, this defamation was only regulated in article 310 of the criminal code (kuhp), which in essence, contains the prohibition against attacking honor, slandering, and defaming someone in written form. and pictures. however, over time, defamation regulation is also regulated in law number 19 of 2016 concerning information and electronic transactions, commonly known as the ite law. furthermore, circular letter (se) no. se/2/11/2021 concerning ethical cultural awareness to create a clean, healthy, and productive digital space for indonesia. the statement in the se stated that the national police has the principle that criminal law is a last resort (ultimum remidium) and always prioritizes and seeks restorative justice in existing cases, including termination of investigations. the type of research used in this research is normative juridical research, this type of research is research that refers to legal norms and rules in its study. the results of this study are to understand the restorative justice arrangement as a reason for stopping the investigation and the role of the investigator in carrying out mediation in defamation cases regulated in the ite law. keywords: restorative justice, criminal defamation, investigator and termination of investigation. cite this as: su’udi, s. (2022) “restorative justice as a reason for termination of investigations on criminal acts of hurt or destruction in the electronic information and transaction law.” international journal of environmental, sustainability, and social sciences, 3 (3), 598 – 605. introduction the state of indonesia was not only established to show its sovereignty over colonialism, but it also had a more important purpose. it aims to protect the nation and its citizens and provide justice in their lives. as the noble goal is stated in the preamble to the 1945 constitution of the republic of indonesia or commonly abbreviated as the 1945 constitution, the 4th paragraph states: "subsequent to it, to formulate a government of the state of indonesia which will protect all indonesian people and all the independence and the land that has been struggled for, and to improve public welfare," protecting means that the state must protect every indonesian citizen. if there is a violation of the rights of these citizens, the state must be present and fight for it. at the same time, fair means that every citizen must get equality in service, protection, and the judiciary. there should mailto:suudiibnfauzan9145@gmail.com 599 be no difference in good treatment between the poor and the rich, both officials and ordinary people (preamble to the 1945 constitution of the republic of indonesia). in the life of the nation and state today, society's problems are increasingly complex, and technological advances and information facilities are unstoppable. so it often causes conflicts and disputes in people's lives. conflicts and disputes that culminate in the end require a judicial route to be resolved, especially in criminal cases. criminal conflicts are often in the spotlight in people's lives; even in the news in the media, both online and in print, it is always reported. people tend to use the court route when a crime has occurred, which is expected to create a fair decision in theory and concept. however, in reality, this is a problematic thing (kristian & tanuwijaya c., 2015) we realize that the results obtained from resolving cases with the judiciary are win-lose solutions; this will cause some parties to feel satisfied because they won and some disappointed because they lost. statements like this often birth hatred, resentment, and hostility. settlement of criminal conflicts through the judiciary takes a long time because we all know that several stages must be passed, from the investigation to the reading of the verdict. in addition to the judicial system, the parties are allowed to appeal and appeal if the decision made by the district court is deemed not to fulfill a sense of justice. satjipto raharjo assumed that settling cases in a judicial system that led to a verdict was slow for law enforcement. it is because law enforcement goes through a very long process, and there will often be an accumulation of case files considering the large number of incoming files and the limited format in the judicial system (satcipto raharjo, 2003) the justice that has been practiced in the criminal justice system is still retributive; that is, when a crime occurs, the perpetrator must get revenge. meanwhile, criminal retaliation, such as imprisonment, tends to be a problem. besides that, being a burden on the state’s budget, imprisonment cannot make things better. sometimes, there is a transfer of knowledge about the crime. in addition, a breakthrough is needed to overcome this, which is commonly called restorative justice. restorative justice is a procedure in which all parties involved in a specific crime come together to unravel the problem of how to deal with future significance. restorative justice is a model for resolving criminal cases that prioritize recovery for victims, perpetrators, and the community (ahmad faizal azhar, 2019). the main principle of restorative justice is the participation of victims and the committer's participation of citizens as facilitators in resolving cases so that there is a guarantee that the child or perpetrator will no longer disturb the harmony that has been shaped in society. it is time for the implementation of restorative justice in the criminal justice system to be comprehensively carried out, considering that criminal decisions have only been retaliation and condolences so far. decisions that are only sad in the end only lead to overcapacity in correctional institutions. as in the case of defamation, initially, this defamation was only regulated in article 310 of the criminal code, which essentially contains the prohibition against attacking honor, slandering, and defaming a person in the form of written speech and pictures (zainuddin ali, 2014). however, over time, defamation of regulation is also regulated in law number 19 of 2016 concerning information and electronic transactions, commonly known as the ite law. then regarding this defamation, it is further regulated in the provisions of the national police chief number 8 of 2021 concerning the handling of crimes based on restorative justice in the investigation stage, the chief of police's telegram letter no. st/339/ii/res.1.1.1./2021 concerning guidelines for handling cyber crime cases using the ite law, circular (se) no. se/2/11/2021 concerning ethical cultural awareness to create indonesia's digital space clean, healthy, and productive. the statement in the se stated that the national police has the principle 600 that criminal law is the last legal remedy (ultimum remidium) and always prioritizes and seeks restorative justice in existing cases, in this particular case regarding the handling of criminal acts of defamation with electronic media. from the background that has been explained, the authors are interested in studying more deeply restorative justice as a reason for termination of investigations in criminal acts of humiliation or defamation in the law ite by identifying problems: 1) how to arrange restorative justice as a reason for stopping the investigation of criminal acts of insult or defamation as regulated in the ite law? 2) to what extent is the role of investigators in seeking achievement of restorative justice in criminal acts of insult or defamation as regulated in the ite law? method the form of research used is normative juridical research. this type of research refers to and is based on legal norms and rules, relevant laws and regulations, legal theories and doctrines, jurisprudence, and other library materials where the reference and basis are still relevant to the study. the approach in this study uses a statutory approach and a conceptual approach. this research will depart from the views, and doctrines that develop in the science of law, theories, legal principles, and laws related to restorative justice in the crime of defamation (peter mahmud marzuki, 2015). results and discussion restorative justice arrangements as a reason for termination of investigation on criminal acts of humiliation or defamation regulated in the ite law. muladi, in his book entitled "capita selecta criminal justice system," argues that criminal justice (criminal justice system) is a judicial network that uses material criminal law, formal criminal law, or the implementation of criminal law as a unified system. however, this institution must be seen in a social context (muladi, 1996). an overly formal nature that only cares about the legal certainty side will bring a new disaster in the form of a sense of injustice. restorative justice, commonly referred to as justice with efforts to restore the situation, is a new way of resolving criminal cases. the concept of restorative justice is a concept in the settlement of criminal cases by involving conflicting individuals and the role of the community; this approach is often also known as the "non-state justice system," where the role of the state through law enforcement officers is not dominant and sometimes does not play the same role. very. it is hoped that the criminal justice system can run well with restorative justice and not just provide sorrow or revenge. before discussing the concept and implementation of restorative justice, it must first be understood whether this restorative justice will be effectively implemented in indonesia. in this regard, the braithwaite legal expert said: “indonesia is a country with delightful capitals of intracultural restorative justice. the tradition of musyawarah pronouncement by friendly cooperation and deliberation-traverse the archipelago. adat law (law of tradition) at the same time tolerates diversity to the point of local criminal laws being written to supplement universal national law.” based on this opinion, it can be concluded that dispute resolution in indonesia has adopted the concept of restorative justice. this right can be seen clearly by the existence of a culture of negotiation or deliberation in several conflicts or disputes. indonesian customary law in several 601 regions also regulates criminal matters and effectively resolves local communities in conflict. the existence of proper training and socialization related to the concept of restorative justice is firmly believed that this restorative justice will be well received among the elite and the lower middle class (runifus hotmaulana hutauruk, 2013). settlement of criminal cases that have applied the concepts and principles of restorative justice and can be used as a reference for their application in criminal cases, namely: 1) the provisions in article 76 paragraph (1) of the criminal code that except in the case that the judge's pronouncement may still be repeated, a person may not be prosecuted twice because of an act that an indonesian judge has tried against him with a final decision; 2) the provisions in article 7 paragraph (1) of law number 11 of 2012 concerning the juvenile criminal justice system at the level of investigation, prosecution, and examination of children in a district court must seek a diversion solution; 3) the provisions in article 15 paragraph (2) of law number 42 of 1999 concerning fiduciary guarantees that fiduciary guarantee certificates have executive power equal to court decisions that have permanent legal force; 4) article 51 paragraph (7) of law number 21 of 2001 regarding special autonomy for the papua province states that in order to free criminals from criminal charges according to the provisions of the relevant criminal law, a statement of approval is required to be carried out from the head of the district court who is in charge of the territory obtained through the head of the state prosecutor's office concerned with the place where the crime occurred (circular no. se /8/vii/2018). given the size of the indonesian state and the large number of people in it, conflict is not something new. criminal cases are reported everywhere every day, not to mention criminal acts of defamation. especially at this time, technological developments and advances in information systems have caused criminal acts of defamation to rise drastically. it is because human relationships are no longer limited by distance and time. the existence of social media causes a person to be still able to socialize and interact even in cyberspace. every year there are no less than 800 to 900 cases of defamation. the high number of cases or criminal acts of defamation became the background for the issuance of circular letter (se) no. se/2/11/2021 concerning ethical cultural awareness to create a clean, healthy, and productive digital space in indonesia. the fact above shows that there must be a breakthrough in settling criminal acts of defamation. criminal law can no longer be substitutive but must be restorative. suppose the criminal law is still substitutive, which prioritizes retaliation. in that case, it can be ascertained that there is overcapacity in a correctional institution which ultimately causes sentencing to be no longer effective as a case settlement. referring to circular se no. se/2/11/2021, filled with this circular, has clearly stated that in alleged violations of the provisions of the ite law, especially in the case of defamation, the indonesian national police must have the principle that in resolving a criminal case, the provision of criminal sanctions is an ultimum remidium. alternatively, last resort is used when other measures are no longer effective. restorative justice must be put forward in every case. in addition, based on the circular above, the national police must also explain that the victim wants his case to be brought to court. however, the suspect has realized and apologized, so the suspect cannot be detained before the file is submitted to the public prosecutor so that the victim and perpetrator are given room for discussion again. 602 in principle, in the occurrence of criminal acts of defamation, as the formulation has been contained in the provisions of the ite law, the national police must prioritize educational and persuasive efforts so that there are no allegations of criminalization of the reported person. therefore, a clean, healthy, ethical and productive digital space can be realized. in the circular letter above, in handling cases, the police must be guided by: a) following the development of the use of digital space, which continues to develop with various kinds of problems; b) understanding the ethical culture that occurs in the digital space by taking an inventory of various problems and impacts that occur in society; c) prioritizing preemptive and preventive efforts through virtual police and virtual alerts aimed at monitoring, educating, giving warnings, and preventing the public from potential cybercrimes; d) in receiving reports from the public, investigators must be able to clearly distinguish between criticism, input, hoaxes, and defamation that can be punished. after that, the investigator can determine the steps he will take; e) after receiving the report, the investigator must communicate with the parties, especially the victim (not represented), and facilitate by giving the disputing parties the widest possible space to mediate; f) investigators conduct comprehensive studies and case titles on cases handled involving elements of the criminal investigation agency (bareskrim)/directorate of cyber crimes (dittipidsiber) can go through zoom meetings and make collegial collective decisions based on existing facts and data; g) investigators have the principle of criminal law being the last resort in law enforcement or the ultimum remidium and promoting restorative justice in case settlement; h) against parties or victims who will take peaceful steps to become part of the investigator's priority for restorative justice. except for potentially divisive cases, sara, radicalism, and separatism e; i) against victims who still want their case to be brought to court, but the suspect has realized and apologized, no detention will be carried out. before the file is submitted to the public prosecutor (jpu) to be given space for mediation again; j) investigators to coordinate with the public prosecutor in its implementation, including providing advice on the implementation of mediation at the prosecution level; k) in order to carry out gradual supervision of every step of the investigation taken and provide rewards and punishments for the assessment of the leadership on an ongoing basis. in the above provisions, at the investigation stage, the investigator must open the widest possible space to mediate the parties (perpetrators, victims, and related parties) to discuss or deliberate on ongoing problems (randi pradityo, 2016). n mediation between the victim and the perpetrator, an agreement has been reached to make peace, then based on that, the police must stop the investigation of the case. crimes or criminal acts of humiliation and defamation through online media do not always have to be resolved with criminal justice. breakthroughs such as mediation at the investigation stage need to be intensified because restorative justice makes the parties find a fair decision. there is no longer a party who feels aggrieved or defeated, so after the decision in this case, through mediation, the parties will make peace with each other and accept each other with sincerity. the settlement of criminal cases, especially defamation cases, based on the concept of restorative justice, will positively impact crime prevention so that peace and tranquility in people's lives are maintained. 603 the role of investigators in efforts achieved restorative justice on criminal acts of humiliation or defamation regulated in the ite law. the crime of defamation is a conventional crime that has been rampant. this crime was regulated initially in the provisions of the criminal code article 310 paragraphs (1), (2), and (3), as well as article 311 of the criminal code, in which the type of punishment is regulated in various ways depending on the respective crimes. article 310 paragraph (1) of the criminal code states that: "whoever intentionally attacks someone's honor or reputation by accusing someone of something, the intent of which is clear so that it is known to the public, is threatened for libel with a maximum imprisonment of nine months or a maximum fine of four thousand five hundred rupiahs." r. soesilo explained that what is meant by insulting or defaming one's reputation is attacking someone's honor and reputation. the honor that was attacked was only about honors about good names, not honors in the sexual field. as for the kinds, there are forms: a) verbally insulting (smaad); b) defamation in writing or letters (smaadschrift); c) slander (laster); d) minor insults; e) complain slanderously; f) defamatory accusations (gomgom, 2014). along with the development of information technology, the crime of defamation has also developed; if previously it was done conventionally, it is now more modern. juridically, acts of defamation through social media have been prohibited in the ite law in article 27 paragraph (3), which formulates that: "everyone intentionally and without rights distributes and transmits and makes accessible electronic information and documents containing insults and defamation contents." someone who creates content that has defamation content and then distributes it on social media so that everyone can access the content, then the content creator can be sentenced to criminal because he has fulfilled the formulation of the article above; defamation is seen as a cybercrime. the punishment for the crime of defamation is regulated in the provisions of article 45 paragraph (3) of the ite law, which reads as follows: “each person who deliberately and without rights allocates and transmits and makes accessible electronic information and electronic documents that contain insults and defamation as referred to in article 27 paragraph (3) shall be punished with imprisonment a maximum of 4 (four) years and a maximum of fine for of rp. 750,000,000.00 (seven hundred and fifty million rupiah)." as a rule in the legislation, any act of defamation that has fulfilled the formulation of the offense in the criminal code and the provisions in the ite law can be processed for criminal justice. in the past, when a criminal act of defamation occurred and the evidence was sufficient, the criminal justice process would be carried out. because the crime is retaliatory, the settlement will go through litigation. there are several stages of the process in the criminal justice system, one of which is the investigation process. at this stage, the police, in this case, the investigator, will try to find and collect evidence, which will determine who the suspect is (erma sirande, 2021). this part of the investigation is an essential first step in criminal justice. because the evidence from the investigator is not strong, the next step will not be carried out. 604 before, restorative justice was included in the criminal justice system. surely every case that enters the investigation stage will end in a criminal verdict. sentencing in the case of a crime is a way that must be decided because the judicial provisions do not provide other options. however, crime does not disappear even in defamation cases that tend to rise. the impact of information technology advances allows the community to establish contact and communication, although not directly. after increasing defamation cases through electronic or online media, it finally received special attention from several parties, including the indonesian police. in terms of preventing many cases of defamation that fall into the realm of criminal justice, the national police chief issued a circular which, in the circular letter, maximizes the principles of restorative justice in the investigation stage (sodik muslih, 2021). the existence of the circular gives a new dimension and color to the world of police investigations. in the past, investigators only looked for strong evidence to ensnare the perpetrators of crimes so they could be tried in a criminal court; now, investigators have new functions and roles. investigators now also play a role in trying to resolve defamation cases through mediation. investigators will facilitate the victim and the perpetrator to share their opinions in resolving the case. based on this agreement, suppose the result of the mediation is that the victim and the perpetrator agree to make peace. in that case, the investigator will stop the investigation process and close the case. however, if there is no peace between the two, the investigator must also play an active role in advising the public prosecutor to mediate at the prosecution stage. incorporating the principle of restorative justice in the investigation stage is the right solution in filtering so that defamation cases do not always end in conviction, which will only cause new problems in people's lives that are more complex. conclusions from the explanation above, the researcher draws the following conclusions: there must be a breakthrough in the settlement of criminal acts of defamation. criminal law can no longer be substitutive but must be restorative. suppose criminal law is still substitutive, which prioritizes revenge. in that case, it can be ascertained that there is overcapacity in a correctional institution which ultimately causes sentencing to be no longer effective as a case settlement. in line with that, circular letter (se) no. se/2/11/2021 concerning ethical cultural awareness to create a clean, healthy and productive digital space was issued, which subsequently became a reference in the implementation of mediation at the investigation stage with the principle of restorative justice. in addition to the role of investigators in collecting evidence in defamation cases regulated in the ite law, investigators must also seek to resolve cases through mediation. investigators will facilitate the victim and the perpetrator to share their opinions in resolving the case. based on this agreement, suppose the result of the mediation is that the victim and the perpetrator agree to make peace. in that case, the investigator will stop the investigation process and close the case. however, if there is no peace between the two, the investigator must also play an active role in advising the public prosecutor to mediate at the prosecution stage. reference herlina et al. 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(2019). penerapan konsep keadilan restoratif (restorative justice) dalam sistem peradilan pidana di indonesia, jurnal kajian hukum islam, 4(2). kristian, tanuwijaya c. (2015). penyelesaian perkara pidana dengan konsep keadilan restoratif (restorative justice) dalam sistem peradilan pidana terpadu di indonesia. jurnal hukum mimbar justita, 1(2). https://doi.org/10.35194/jhmj.v1i2.42 pradityo, r. (2016). restorative justice dalam sistem peradilan pidana anak, jurnal hukum peradilan, 5 (3). https://doi.org/10.25216/jhp.5.3.2016.319-330 muslih, s., ramadhani, m., riyanti, d.a., marizal, m. (2021). implementasi restorative justice pada penyelesaian kasus pencemaran nama baik dalam uu ite, widya pranata hukum, 3(2). sirande, e. (2021). penyelesaian perkara tindak pidana pencemaran nama baik pada tingkat penyidikan melalui pendekatan restorative justice, thesis, master of law study program, hanuddin university. detik.com (2022). this is the complete contents of the circular letter of the head of the national police regarding the handling of cases under the ite law, https://news.detik.com/berita/d5400820/ini-isi-complete-surat-edaran-kapolri-olah-handan-perkara-uu-ite accessed on march 25, 2022, 2 19.00 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 179 principles of appropriateness in the indonesian insurance legal system: demutualization in the globalization flow volume: 3 number: 1 page: 179 188 tuti rastuti faculty of lawbandung corresponding author: tuti rastuti email: tuti.rastuti@unpas.ac.id article history: received: 2022-01-25 revised: 2022-02-14 accepted: 2022-03-20 abstract: this study examines principles of appropriateness in the indonesian insurance legal system: demutualization in the globalization flow. the research is descriptive-analytical, which describes the legal insurance system as an object regarding realizing consumer protection for the welfare of the people. this research uses the approach method normative juridical, namely legal research using theoretical, conceptual, and analytical approaches in dogmatic legal disciplines or doctrinal legal research. the juridical approach using the theory of the welfare state, justice, and development law is used as a reference to examine the legal insurance system. the study results show that the application of the principle of propriety has only reached the level of legal substance, which is still chaos, while the other two elements, namely the legal structure and legal culture, are still far from the nature of the legal objectives. therefore, the concept of the principle of propriety of indonesian personality is proposed to actualize the legal values that live in society. furthermore, insurance activities based on the principles of economic democracy are believed to foster public trust as social capital for the development of the insurance system. keywords: proper principle, insurance system cite this as: rastuti, t. (2022). “principles of appropriateness in the indonesian insurance legal system: demutualization in the globalization flow.” international journal of environmental, sustainability, and social sciences, 3 (1), 179 – 188. introduction the discussion of the principle of propriety in insurance is an interesting topic, considering that the application of appropriateness principles in insurance law has been in effect for a long time. in the reality of social relations, the principle of propriety applies to solving problems related to legal relations between community members. even though in traditional life, social norms have not been formally stated in written form and only rely on an unwritten law, the principle of propriety has effective power or strength. in its later development, legal principles were given the form of written law and normalized in-laws to ensure legal certainty. broadly speaking, the act regulates legal relations between humans that give birth to agreements. covenant law aims to protect the parties involved. the agreement does not only bind what is expressly stipulated in it but also everything that, according to the nature of the agreement, is required by etiquette, custom, or the law (badrulzaman, 2006). insurance in the life of traditional communities has been practiced. when one community member is affected by a disaster, the other community members mutually provide assistance, hand in hand as a form of mutual assistance. then the pattern of the community in helping each other is standardized in the collection of social funds managed by the majlis or association. these activities are characteristic of insurance. insurance is risk management managed by a community among them based on togetherness in the form of mutual cooperation and help. these are the living legal values that underlie traditional insurance activities. the indonesian people normalize these values as indonesia's economic democracy principles. it is worth considering the opinion of karl von savigny that good law is a law that lives in society or is called "living law." thus the values of the community are accommodated as just or good law (farida, 2016). formally, insurance is institutionalized in the form of an agreement to carry out risk management which is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 180 managed by members then given the form and name of mutual insurance. the accumulated funds collected from members are then formed into the partnership capital. mutual insurance management is based on the principle of "from-by-and for "its mission is for the common good. mutual insurance has distinguished from insurance that a company manages in the form of a limited liability company in which the company's capital comes from the accumulation of capital in the form of shares (ambrosino et al., 2021). grijpstra (2011) states that the power of capital in a company in the form of a limited liability company is to maximize the shareholders' profits, as a handful of people (soros, 1998). the capitalist trait is inherent in the accumulation of shares. economic growth is inherent in the objective of capital accumulation. it is different from the people's populist economic motive, which is aimed at the welfare of many people, not at one group or several groups (swasono, 2010). people's economy is more likely to be a collection of people to distribute welfare. people's economy is in the vortex of two dominant and opposite poles of the world economic system, namely the capitalist and socialist economic systems. the principle of economic democracy lies between these two poles. the principal balances between capitalist and socialist economic systems. the principle is constitutionally the basis for carrying out economic activities in indonesia. in economic activities, agreements will appear, where the principle of propriety is the principle that grows and develops from the values that live in the community following these activities. when viewed from the perspective of insurance as an agreement, the principle of propriety here relates to the provisions regarding the agreement's contents. it is a measure of the relationship, which is also determined by the sense of community justice. in the objective sense, "property" refers to the fact that the parties' behavior in the agreement must be following the general assumption of good faith and not solely based on their own assumptions(prodjodikoro, 1993). wiryono projodikoro views that etiquette is related to honesty, namely honesty in a dynamic sense rooted in the role of law in general. the principle of propriety will try to balance the various interests in society. the concrete action of propriety as honesty (in good faith) lies in the actions taken by the parties in carrying out promises. insurance is an agreement that places obligations on the parties. the agreement itself is only binding on the parties who made it, the doctrine of the privilege of contract asserts (koffman & macdonald, 2004). nor can the government enter into it. in addition, the agreement will apply the principle of freedom of contract. however, if the freedom of contract violates the principle of good faith, the judge will override the clause of the agreement and put forward his legal considerations in good faith, and if the good faith has been implemented but is deadlocked, in the issue of demutualization insurance companies in indonesia, the doctrine of privity of contract and good faith has been ruled out by the government, as indicated by the handing over of the management of mutual company insurance to statutory managers at the initiative of the financial services authority. the breakthrough was argued to increase economic growth and the trend of globalization. however, the government's policy by considering the insurance law to increase economic growth and globalization shows that the current globalization is affecting the legal insurance system. therefore, the question is whether demutualization is a positive attitude in responding to globalization. indeed, many countries choose the demutualization of insurance companies, but in many countries, insurance companies in the form of limited liability companies transfer their business entities to mutual companies. in fact, indonesia has its own principle, namely the principle of economic democracy, as stated in its constitution. currently, the government of indonesia believes that the most rational choice for insurance companies to exist in the world community in achieving growth is to convert a mutual company into a limited liability company (demutualization). the views were conveyed during the judicial review session of law no. 2 of 1992 concerning the insurance business related to the "demutualization of ajb bumiputera," see constitutional court decision no. 32/puu-xi/2013. the government needs to pay attention to that the process of demutualization as a process of merger, consolidation, or acquisition of mutual companies is difficult because there is only one international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 181 company in indonesia, namely ajbb. restructuring of a mutual company must get the approval of the majority of policyholder customers, which numbers could reach millions. this restructuring can only be applied to companies with the same type of business and the same legal entity, so this rule makes mutual restructuring companies even more difficult (hariyani, 2017). demutualization is not the only way to pursue prosperous growth, in addition, the nobel laureate stiglitz argued that globalization is not suitable for developing countries because the rules of the game made by international economic institutions often put the interests of developed industrialized countries and certain interests in these countries, over helping developing countries. a narrow view of globalization is shaped by a certain vision of the economy and society. he did not work for most of the existing environment and did not create global economic stability. based on the explanation above, in this study, the following problems were identified; (1) how is the application of the principle of decency in the legal insurance system related to the discourse on the demutualization of life insurance companies in indonesia; (2) how is the concept of the principle of propriety developed in the legal insurance system based on the principle of democracy in the people's economy in the current of globalization. (1211 methods this research uses the approach method normative juridical, namely legal research using theoretical, conceptual, and analytical approaches in dogmatic legal disciplines or doctrinal legal research. the activities carried out include an inventory of positive law, exploring the principles of law, discovering legal concepts in concrete, systematically reviewing or researching, synchronizing and harmonizing laws vertically and horizontally, and conducting legal comparisons. the research is focused on examining the rules or norms in positive law according to a literature study and reviewing norms, rules, and principles of laws and regulations related to insurance. this research was carried out in two stages: secondary research or literature study (library research) and primary research or field studies. data collection techniques in secondary research are carried out by researching, reviewing, and analyzing secondary data in the form of primary legal materials, secondary legal materials, and tertiary legal materials. primary legal materials are in the form of statutory regulations as binding legal materials related to insurance, secondary legal materials in the form of legal doctrines in the literature, scientific journals, etc. this primary research or field study is intended to obtain primary data, to support and complement secondary data. data collection techniques were carried out through interviews with related parties. in connection with the conditions during the covid-19 pandemic, interviews were conducted, among others, in webinars discussion programs with experts at zoom meetings. this activity is carried out to obtain data that is not found in the literature study. this research is descriptive-analytical, namely research that describes and describes insurance activities into legal facts as objects or social phenomena that occur in society. the study of the problem-focused on the application of the principle of decency in the insurance system associated with the discourse of demutualization of life insurance companies in indonesia, and the concept of the principle of propriety was developed by a legal insurance system based on the principles of democracy in the people's economy in the current globalization era. data analysis was carried out in a qualitative juridical manner. the juridical intended in the study, namely starts from the existing regulations as positive legal norms, while the qualitative approach is intended to carry out analysis by studying objects systematically, thoroughly, and comprehensively. the analysis was conducted to reveal the existing reality based on the research results obtained in the form of an explanation of the problems discussed. for example, suppose there is quantitative data in the form of mathematical formulas or presented with statistics only as a support for qualitative data. this qualitative method aims to seek the truth and understand the substance of the truth. in this context, the data obtained from the three legal materials are international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 182 analyzed based on the theory of welfare state (grand theory), justice theory (middle range theory), and the theory of development law (applied theory). result and discussion based on the search results on primary legal materials and secondary legal materials, the principle of etiquette is a symbiotic mutualism with honesty, good faith, justice, balance, and protection of rights (sinaga, 2018). therefore, applying the principle of decency in the law of the legal insurance system will be inherent in the enforcement of the insurance law system. insurance law enforcement is the enforcement of a legal system that involves 3 (three) elements forming the system as a coherent whole, namely (1) statutory regulations, (2) more concrete structural elements of insurance law enforcement, (3) elements of legal culture or culture from the public, either business actors or insurance consumers. the application of the principle of decency in the substance of the legal insurance system in indonesia has at least been demonstrated by the inclusion of this principle in law no. 40 of 2014 concerning insurance and several financial services authority regulations. in addition, the terminology of decency is often mentioned in several articles. this principle is related to the provisions of business licensing requirements and the operation of insurance businesses. article 8 of the insurance law regulates the provisions for business licensing to carry out the required insurance, "…there is" fit and proper shareholders and controllers, …and other things to support the healthy growth of the insurance business". furthermore, in article 12, the requirements are aimed at "members of the board of directors, members of the board of commissioners, or the equivalent, company actuaries, internal auditors, and controllers must at all times meet the requirements of ability and propriety". the principle of decency in other ojk legal products is related to financial integrity and feasibility requirements, financial reputation, and financial competence. the role of covenant law principles in realizing the purpose of the agreement state that these provisions are an effort to apply the principle of propriety carried out on a tightening in the process of establishing an insurance company, namely the linking of decency requirements with permit requirements and requirements to become the main party in the insurance company. when viewed from the substance of the provisions of law no. 40 of 2014 concerning insurance and the financial services authority regulation above, the application of the propriety principle has only reached the narrative level. there is a degradation of values from the principle of decency, which should be emphasized more on the value of integrity, but the content is oriented to worldly things. propriety is juxtaposed with financial reputation requirements and financial feasibility requirements so that the nature of the value of the propriety principle becomes chaos. application of the principle of decency in the constitution formation of often directed at the flow of globalization, which is identified with efforts to realize economic growth. the influence of globalization occurred in the formation of new insurance law, law number 40 of 2014 concerning insurance which replaced law no. 2 of 1992. the issues of globalization, liberalization and economic growth are three things that go hand in hand. currently, the purpose of establishing the insurance act is directed at these 3 (three) things. it can be examined in its preamble. stated that "… to respond to and anticipate the development of the insurance industry and economic development, both at the national and international levels global level. the study results in finding the concept of the principle of propriety begins with exploring the legal values that live in society. this value is used as social capital to foster public trust. it is necessary to strengthen the stance that insurance is a trusted business (massey et al., 2004) so public trust must be nurtured. if the public trust has been held, the company and the state must carry out their mandate and not violate that trust. if trust is ignored, the mission of economic growth and prosperity will not be realized. in the end, the state had to restore the economy without the support of the people. the concept of appropriateness principles in the context of economic development is associated with linking the legal insurance system at the intersection of the legal international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 183 system and the economic system. the legal system requires achieving the legal objectives of justice, legal certainty, and expediency(alexy, 2015). the economic system requires the realization of social welfare. indonesia is a welfare law country (societal welfare state) and not a power state(machstaat). then the legal foundations that are formed must be able to provide legal protection justice and advance the life of the nation as a whole. the idea of a state of the law is built by developing legal instruments as a functional and just system, developed through the supra and infrastructure of economic, political, cultural, and legal institutions that are rational and impersonal in the life of society, nation, and state. that's why the legal system was built (law-making) and enforced (law informing) as appropriate, starting with the foundation of all activities based on the constitution, as the law of the highest position (the supreme law). the principle of etiquette is generally implemented in the agreement. the legal relationship that is fostered is the relationship between the parties, namely the insured and the insurer, or between business actors and consumers. in the welfare state theory, the government has the role of supervising and fostering business actors to carry out well-managed insurance activities. other government interventions are by establishing laws and regulations to provide legitimacy to carry out supervision and guidance. the government should not enter into the internal company because insurance is an agreement between the insurers and the insured, and the government is not any of the parties involved. if it is related to democratic principles, article 33 paragraph (1) of the 1945 constitution of the republic of indonesia states that "the economy is structured as a joint effort based on the principle of kinship. "the concept of applying the principle of propriety to the legal insurance system is that every insurance activity is based on the principle of people's economic democracy, with the adage "of the people, by the people for the people" as a cooperative structure. this concept exists in the form of a mutual company. therefore, the state needs to maintain, foster, and support insurance business activities such as the bumiputra joint life insurance (mutual company). even in carrying out the principles of indonesian economic democracy, the meaning of "cooperative structure" is widely applied to any form of business entity(ruslina, 2013). thus, every insurance company in carrying out business activities and managing the company must be based on the principles of economic democracy based on mutualism, mutual cooperation, and family, as part of an economic system based on a people's economy. if not, then the economic activity is unconstitutional. in the rule of law (rechstaat), the law is formed and used as a foundation to provide legal protection justice and advance the nation's life as a whole. law will limit power because power tends to develop into arbitrariness, as stated by lord action: "power tends to corrupt, and absolute power corrupts absolutely." the idea of the rule of law is built by developing legal instruments as a functional and just system by arranging the superstructure and infrastructure of political, economic, and social institutions in an orderly and orderly manner and fostering by building a rational and legal culture and awareness. impersonal in the life of society, nation, and state. thus, the legal system is built (law-making) and enforced (law enforcement) as it should be, namely starting with basing all activities based on the constitution as the law with the highest position. in a state of law, the existence of law is for humans, and not vice versa; humans are for law,(rahardjo , 2009) and development is intended for humans, not humans for development (yusuf, 2016). the goal of development is to achieve the progress of civilization, where human values are promoted by law. the progress of civilization is the progress of a virtuous human being, all the results of human cultivation that cover all aspects of human life, both physical and non-physical, in the form of values, order, art, and culture, as well as science and technological progress to achieve the progress of civilization, development law begins with reforming legal principles. budiono (1997) state this priority is motivated by the fact that legal principles are the "heart" of regulations (badriyah, 2012). principles are the broadest basis for the birth of regulation. legal principles can also be referred to as the reason for the birth of legal regulations. (legis ratio) of the rule of law. according to paton, the law principle is to guard and give life force ( nourishment)to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 184 law and other parts or fields of law. many legal principles apply to insurance agreements and the field of economic law. the principle of propriety occupies an honorable position because it becomes a breaker if the principles of justice and good faith can no longer stand upright based on legal goals, namely justice, order, legal certainty, and practicality. the development of universal legal principles and concepts encourages the development of the state to be able to relate to other nations in the world. however, each nation has its own personality, which is rooted in the legal culture of society. likewise, indonesia has its own way of ruling. its constitution determines that pancasila is stated as the source of all sources of positive law in indonesia. panca 5 (five) and sila = value, then there are five values contained in it, including the value of divinity, the value of humanity, the value of unity, the value of populism, and the value of social justice. these values become a view of life personality and become the source of all sources of law (ground norm). these values are derived on a constitutional basis, referred to in the principles of economic democracy. the principle of "the economy is structured as a joint effort based on the principle of kinship" (article 33 of the indonesian constitution). the meaning compiled means "to wake up, and the structure" of an economy based on togetherness (mutualism), the principle of mutual cooperation, and kinship; then, these principles become the umbrella for the principles that apply to other fields of economic law, including insurance law. the concept of the principle of decency in the indonesian insurance system is a principle that is based on the principles contained in the principles of economic democracy. in other words, the principle of economic democracy becomes (an umbrella act) to the concept of the principle of decency in the indonesian insurance system. the principle of decency is also linear, balancing protecting people's rights as a form of justice. concerning the nature and role of the principle of propriety, balance, meaning that in a legal system, it is essentially not allowed to fulfill one's interests entirely with the consequences of other people's interests, so that they are completely pressed or ignored. "society must be a balance that stands upright in a state of balance." therefore, the principle of propriety also directs us to do justice and do good. the concept of the principle of propriety in insurance in response to the policy of demutualization of life insurance companies in indonesia can be discussed by referring to the notion of mutual company and demutualization. mutual insurance is an insurance company owned by the policyholder. they collect insurance funds and manage the company together for mutual benefit for their welfare as members and owners of the company, while demutualization is the process by which a mutual company turns into a stock company. hanifah (2017) state that mutualization is a legal breakthrough to restructure mutual companies by changing the legal entity form to a limited company. hariyani (2011) state this method is commonly used in america and japan. restructuring at a mutual company will be difficult, unlike restructuring at a limited company, because it can be merged, consolidated, acquired, and separated. in demutualization, policyholders are made as shareholders of the limited company so that the demutualization process does not harm the customers (sharma & gupta, 2016). the principle of etiquette should also be implemented in the formation of laws. the purpose of forming laws is often directed at the flow of globalization, which is identified with growth. understanding and wrong mindsets make globalization something cult. . yoseph stiglitz noted that, 'many trade and finance ministers from wto member countries, and even political leaders believe that everyone will ultimately benefit from liberalization. so that they force countries to accept "reforms", by any means, even by inappropriate means. the leaders of this country are not aware of this. the biggest challenge is not only the institutions themselves, but rather the mindset. according to stiglitz, what needs to be done if the benefits of globalization are to be reaped is to promote awareness of ensuring the poor have a say in the decisions that affect them, promoting democracy and fair trade. thus stiglizt supports economic democracy with social justice. between the people's economy, capitalist economy, or socialist economy should not be contradicted, because all systems will ultimately lead to the goal of welfare. the economic system adopted must be seen from a priority scale. likewise, concerning globalization, there is no need international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 185 to argue between the goals of growth and prosperity; the two go hand in hand. the contradiction is simply due to the wrong understanding and interpretation of the notion of welfare. therefore, the notion of welfare must be returned to its essence, namely providing happiness and prosperity to fulfill human needs.[33] therefore, it is believed that the people's economic base will still contribute to economic growth. in this case, strengthening public trust is capital and has great potential for prosperous growth. therefore, concerning the government's legal politics towards demutualization of insurance companies, it is not only oriented towards growth, but should be more oriented towards implementing the principles of economic democracy, which is based on kinship and togetherness, as well as mutual cooperation in solving problems in joint insurance companies. bring back the essence of a joint effort to manage insurance funds and the company. according to the theory of the welfare state, the role of the state in intervening is carried out in the context of supervision and guidance, implementing regulations through the making of fair laws to support its role. therefore, concerning the government's legal politics towards demutualization of insurance companies, it is not only oriented towards growth, but should be more oriented towards implementing the principles of economic democracy, which is based on kinship and togetherness, as well as mutual cooperation in solving problems in joint insurance companies. bring back the essence of a joint effort to manage insurance funds and the company. according to the theory of the welfare state, the role of the state in intervening is carried out in the context of supervision and guidance, implementing regulations through the making of fair laws to support its role. therefore, concerning the government's legal politics towards demutualization of insurance companies, it is oriented towards growth and should be more oriented towards implementing the principles of economic democracy, which is based on kinship and togetherness, as well as mutual cooperation in solving problems in joint insurance companies. bring back the essence of a joint effort to manage insurance funds and the company. according to the theory of the welfare state, the role of the state in intervening is carried out in the context of supervision and guidance, implementing regulations through the making of fair laws to support its role. however, it should be more oriented toward implementing the principles of economic democracy, which are based on kinship and togetherness, and mutual cooperation in solving problems with insurance companies together. bring back the essence of a joint effort to manage insurance funds and the company. insurance is an agreement that applies the principle of privity of contract; the agreement only applies to the parties who make it. the government is not a party. in addition, the mutual insurance company is not a state-owned enterprise but belongs to the policyholder as a participant of the company. based on this principle, the government determines and decides on the demutualization of mutual company insurance (ajjb). they are the policyholders who decide. based on the principles of indonesian democracy, in deciding something, it must go through a deliberation process to produce a fair settlement. justice comes from the basic word "fair," namely honesty, straightness, and sincerity that is not one-sided. justice means something that is impartial, impartial, or not arbitrary. authority, not acting that is not following religious norms, decency, propriety, decency, and legal norms.[34]. according to the theory of justice from john rawl, justice is the main virtue in social institutions and the truth in the system of thought. rawls (2006) state that, according to contemporary legal doctrine, which emphasizes aspects of justice and decency in contracts (asnawi, 2018) legal protection for the parties is a fundamental element of the law. therefore, legal protection can be interpreted as an effort to enforce and/or restore civil rights. no matter how efficient and orderly laws and regulations are, laws and institutions must be reformed or abolished if they are unfair (asnawi, 2018). this theory answers the need to repeal laws and government regulations that discriminate against mutual insurance companies in indonesia. to aim and establish an insurance law that is contextualized with economic growth and globalization, the government and the legislature need to pay attention to stiglitz's view, which can be referenced to create the nation's mindset in responding to globalization. stiglitz argued that we all live on one planet. we are a global society, and like all societies, we have to follow international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 186 several rules to live together. regulations must be viewed as open and fair regulations that favor the weak and the strong, reflecting the basic nuances of civility and social justice. in today's world, rules must be made through democratic processes, rules in institutions, and governing parties must ensure that they will pay attention to and respond to the wants and needs of all parties affected by policies and decisions made by far-flung countries. in addition, stiglitz said that a country gets a negative influence from a narrow understanding of globalization on decision-makers. "i see many decisions in countries being made often because of ideological and political considerations. as a result, many misguided actions are taken, actions that do not solve existing problems, but are following the interests and beliefs of those in power". there is a tug of war between economic power and legal force, which should complement each other, but what happens is the opposite, the law becomes a tool to bring out economic power, not indonesia's identity. capital strength considered everything and put aside the meaning of welfare. soros is of the view that "...the owners of capital seek to maximize their profit... yet the truth is that market fundamentalism is itself naive and illogical... to put the matter simply, market forces, if they are given complete authority even in the purely economic and financial arenas, produce chaos and could ultimately lead to the downfall of the global capitalism system..."in addition, soros said that "globalization equilibrium utopia is often embraced blindly and assumes that profits will come on their own and only a matter of waiting time. soros categorizes this condition as suffering from acute danger because it will uproot the subject (participant) from the object he creates. in other words, although it is intended to liberate the individual, in fact, the individual is fundamentally confined. soros offers the concept of equilibrium which is placed as a social construction, whose meaning will be largely determined by the consensus in society. soros (2002) state that; what needs to be realized in responding to the biggest challenges if the benefits of globalization are to be achieved is to encourage awareness to ensure that people have a voice in the decisions that affect them and to encourage democracy inequitable economic activities. conclusion applying the propriety principle in indonesia's insurance legal system aims at 3 (three) elements forming the system, namely legal substance, legal structure, and legal culture. the application of the principle of decency to the element of substance has at least been shown by the inclusion of this principle in the normalization of the formulation of the articles of law no. 40 of 2014 concerning insurance and several financial services authority regulations. in addition, this principle is related to the provisions of business licensing requirements and the operation of insurance businesses. however, the application of the principle of propriety has only reached the level of the narrative, which is still chaotic. the principle of propriety has not yet become a value that underlies the legal culture of insurance company managers and law enforcement efforts. the concept of appropriateness principles that can be developed in the legal insurance system is the re-actualization of the principles of economic democracy, namely the principles of togetherness, mutual cooperation, and kinship as used by this principle in the management of mutual insurance companies. references mariam darus badrulzaman,the civil code book iii of the law of engagement with explanations. bandung: alumni, 2006. a. farida, "pancasila legal theory as a convergence synthesis of legal theories in indonesia,"perspective, vol. 21, no. 1, p. 60, 2016, doi:10.30742/perspektif.v21i1.176. a. ambrosino, m. cedrini, and jb davis, “the unity of science and the disunity of economics,”cambridge j. econ., vol. 45, no. 4, pp. 631–654, jul. 2021, doi:10.1093/cje/beab014. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 187 d. grijpstra, s. broek, b.-j. buiskool, and m. plooij, “the role of mutual societies in the 21st century,” european, 2011. [online]. available: https:// www.europarl.europa.eu/document/activities/cont/201108/20110829 att25422/20110829att25422en.pdf. george soros,the crisis of global capitalism. new york: public affairs, 1998. sri edi swasono,indonesia and the welfare state doctrine. jakarta: prakarsa association, 2010. wiryono prodjodikoro,covenant law principles. bandung: bandung well, 1993. laurence koffman & elizabeth macdonald,the law of contract. new york: oxford university press, 2004. irvan rahardjo,the collapse of our insurance: senjakala ajb bumiputera 1912steep road to preserve the nation's heritage. bogor: ipb press, 2020 constitutional court,constitutional court decision no. 32/puu-xi/2013 concerning the establishment of the life insurance joint venture act. 2013, pp. 88–89. i. hariyani, “restructuring legal studies of ajb bumiputera 1912 as a mutual company,”j. huk. ius quia iustum, vol. 24, no. 2, p. 322, 2017, doi:10.20885/iustum.vol24.iss2.art8. g. and klki joseph e stiglitz (translated: ahmad lukman, globalization and its discontents. jakarta: ina publicatama, 2003. si jenie, “good faith development from legal principles to special legal principles.” gajah mada university, yogyakarta, p. 5, 2007, [online]. available: https://www.scribd.com/document/428375864/prof-siti-ismijatijenie-itikad-baikperkembangan-dari-asas-hukum-umum-menjadi-asashukum-khusus-guru-bigcivil law. n. pramono,bankruptcy law and pancasila justice. yogyakarta: andi offset, 2017. s. dahwal, "business ethics according to islamic law (a normative study)," huk supremacy., 2009. na sinaga, “the role of covenant law principles in realizing the purpose of the agreement,”binamulia huk., vol. 7, no. 2, pp. 107–120, 2018, doi:10.37893/jbh.v7i2.20. law no. 40 of 2014,ri law no. 40 of 2014 concerning insurance. 2014, pp. 1–46. financial services authority,financial services authority regulation number 27/pojk.03/2016 concerning the fit and proper test for the main parties of financial services institutions. 2016, p. articles 4 & 5. republic of indonesia,law no. 40 of 2014 insurance. 2014, p. preamble. r. massey, j. widdows, k. bhattacharya, and r. shaw, “insurance company failure,” pp. 2–45, 2004, [online]. available: actuaries.org. robert alexy, “gustav radbruch's legal concepts,” vol. 26, no. 1946, pp. 1– 11, 2015.[republic of indonesia, “the 1945 constitution,” vol. 4, no. 1, pp. 1–12, 1945. jimly asshiddiqie, “the idea of the indonesian legal state.” [on line]. available: https://pngunungsitoli.go.id/assets/image/files/ konsep_negara_hukum_indonesia.p df. e. ruslina,indonesia's economic basis in deviating the mandate of the 1945 constitution of the republic of indonesia, 1st ed. yogyakarta: total media, 2013. satjipto rahardjo,building and overhauling indonesian law. yogyakarta: genta publishing, 2009. tsz yusuf,mohammad hatta: people's sovereignty and people's economy. yogyakarta: ust press, 2016. herlien budiono, “harmonization of law and principles of the covenant law in indonesia,”maj. huh. and steward. masy., vol. xxvi, p. 62, 1997. siti malikhatun badriyah, "breeding of the principles of covenant law in leasing agreements in indonesia,"yustisia, vol. 1, no. 2, p. 47, 2012. association internationale des societies, “mutual insurance: what is it? whyuseit?,”2016.http://www.amiceeu.org/userfiles/file/aisam_what_is_mutuality_en. pdf. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 188 r. (nd. banham, “mutual vs. stock insurance companies,”pros and cons, 2016.https://www.massmutual.com/individuals/educational-articles/mutual-vs-stockinsurance-companies-pros-and-cons. hanifah, “economic & financial studies the governance and demutualization of mutual insurance in indonesia,” vol. 1, no. 3, p. 199, 2017 p. sharma and m. gupta, “innovative marketing tools: a case study of idfc mutual fund.,”j. accounting, bus. manag., vol. 23, no. 2, pp. 61–68, 2016. [on line]. available: http://search.ebscohost.com/login.aspx?direct=true&db=bsh&an=1250298 90&site=ehost-live. f. desta putra widiyanto, "legal responsibilities of insurance agents related to fraud in insurance companies that do damage to customers,"veritas, vol. vol. 7, no. no. 1, pp. 104–119, 2021. language center, “big indonesian language dictionary (kbbi) online.” pusba, 2008, [online]. available: https://www.kamusbesar.com/mengemban. j. rawls,a theory of justice. yogyakarta: student library, 2006. mn asnawi, “protection of contract law in legal perspective contemporary contracts,"mass. huh., vol. 46, no. 1, p. 55, 2018, doi:10.14710/mmh.46.1.2017.55-68. m natsir asnawi, "protection of contract law in the perspective of contemporary contract law,"mass. mass. huh., vol. 46, no. 1, p. 64, 2017. george soros,the crisis of global capitalism: open society and the threats against it. yogyakarta: qalam, 2002 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 117 factors affecting dysfunctional audit behavior volume: 2 number: 2 page: 117 126 afly yessie faculty of economics and business university of mercu buana, indonesia corresponding author: afly yessie faculty of economics and business university of mercu buana, indonesia email: afly.yessie@gmail.com article history: received: 2021-06-16 revised: 2021-07-10 accepted: 2021-07-26 abstract: this study aims to test influence of turnover intention, performance auditor, organizational commitment, locus of control, times budget pressure and professional commitment on dysfunctional audit behavior. this research was conducted on auditors in jakarta, so that total samples were 53 auditors. the results of this study indicate turnover intention, performance audit, time budget pressure and professional commitment have a positive and significant effect on the dysfunctional audit behavior while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. this research contributes to develop science, especially in the field of auditing the acceptance of dysfunctional audit behavior. the results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies prefer those who have a high locus of control and have a high organizational commitment so that acceptance of dysfunctional audit behavior can be minimized. keywords: dysfunctional audit behaviour, public accounting firm cite this as: yessie, a. (2021). “factors affecting dysfunctional audit behavior.” international journal of environmental, sustainability, and social sciences, 2 (2), 117-126. https://doi.org/10.38142/ijesss.v2i2.84 introduction financial statements are a must-have for an entity or company. the financial statements are presented as information for investors and are used as a basis for consideration and decisions. the presentation of financial statements can be said to be reasonable and reliable if it has implemented the accounting standards that have been set in the financial accounting standards (sak) in its reports. pujaningrum, et al (2012:1) in disclosing the fairness and reliability of a financial statement, the user needs a third party i.e. a public accountant to disclose whether the report has met accounting standards in its presentation. auditors are required to carry out their work professionally so that the resulting audit report will be qualified. the quality of the auditor's work relates to the quality of expertise, timeliness of completion of the work, the adequacy of the proof of examination, and the attitude of independence towards the client. audit quality is defined as the probability that an auditor can determine and report misconduct that occurs in the client's accounting system. auditors have a role that is no less important in shaping the trust of users of financial reporting information. research conducted by j. svanberg and p. ohman, mailto:afly.yessie@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 118 that identifies widespread unethical behavior in commercial organizations (captein, 2011). in public accounting firms, a large number of unethical behaviors have been dismissed as time-pressure effects (coram et al, 2003; otley and pierce, 1996a,; pierce, 2004). time budget pressure (tbp) has been observed to increase underreporting of time (urt) and frequency of a series of dysfunctional auditor behaviors called reduced audit quality action (raq acts). limitations in research are recognized when interpreting the results. one limitation arises from the fact that respondents as a large occupied high positions in kap, making the results less generalisable. chairunnisa, et al. (2014:2) states that the professional behavior of public accountants is one of them manifested in the form of avoiding deviant behavior in audit (dysfunctional audit behavior). dysfunctional behavior of the auditor in question is deviant behavior conducted by the auditor by carrying out the audit process that is not in accordance with the audit procedures that have been established and the applicable standards. this behavior can affect the quality of audits either directly or indirectly. turnover intention is the attitude of a member of an organization to resign from an organization or in this case, from the public accounting firm as an independent auditor. employee withdrawal in the form of turnover has become an interesting research material in various issues, such as personnel problems (hr), behavior, and management practitioners. turnover intention is also influenced by skill and ability, where the lack of auditor's ability can reduce the desire to leave the organization so that he remains in kap even though he is eager to change jobs (desi et al, 2014). performance auditors are also another factor influencing dysfunctional audit behavior. performance is basically a result of work achieved by an employee in quality and quantity in carrying out his duties in accordance with the responsibilities given to him. an employee who is underperforming is likely to receive dysfunctional behavior. because an employee will do anything to show that his performance is relatively high. commitment organizational (organization commitment), dewa gede, et al (2015) explained that a high level of organizational commitment will be associated with the elimination of behavior in the audit, this is done with the aim of maintaining the organization in which they work. violation of accounting and audit standards at pt tiga pilar sejahtera food, tbk (aisa). kap and auditors who conducted an examination of the financial statements in the period 2017, namely didik wahyudi one of rsm indonesia's partners. from the results of the investigation there are findings on the alleged inflated accounting post worth rp 4 trillion as well as several other allegations. the ministry of finance sees indications of violations from aisa auditors in the form of sanctions on kap and public accountants (ap). the lightest sanctions from warnings to freezing of professional practice permits. administrative sanctions were imposed on public accountants (ap) responsible for opinions given to the financial statements of snp finance (2018), pt. three pillars of indonesia (2017), and pt. garuda indonesia (2019). the administrative sanctions were imposed because the public accountant (ap) had violated the administrative provisions of its audit of each company's annual financial statements. violation of administrative provisions or not implementing existing audit standards is the deviant behavior of auditors or dysfunctional audit behavior. looking at the above cases, the auditor's deviant behavior has led to the user's distrust of financial statements against the opinions given by the auditor. therefore, practitioners and researchers in the field of accounting seek to improve their performance and strive to restore the trust of users of financial statements over the profession of auditors. ratna, et al (2013) one of the factors influencing the auditor's dysfunctional behavior is the locus of control. the concept of locus of control is used to explain differences in individual behavior in organizational settings. the locus of individual control reflects a person's level of confidence in the extent to which their behavior or actions affect their success international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 119 or failure. time budget pressure is a condition that indicates that auditors are required to make efficiency to the set time budget or there are time restrictions in the budget that tend to be tight and rigid (lendi & dani, 2017). according to the results of research conducted by (dewi & wirasedana, 2015; sari, tenriwaru, 2016; felinda 2018) that time budget pressures have a positive and significant effect on dysfunctional auditor behavior. this is in line with research conducted by dewi and i d.g dharma, (2019) that time budget pressure positively affects the dysfunctional behavior of auditors. professional commitment can be interpreted as an individual characteristic related to his loyalty to the goals and values of his profession (lobo, 2017). if the auditor with a high professional commitment then they like the profession, and give loyalty and dedication in the profession that he undergoes so as to be far from behavior that can potentially damage a profession. meanwhile, auditors with lower professional commitments are more likely to do the opposite and are likely to behave dysfunctionally. according to mangiwa et al research, (2020) stated that professional commitment positively affects the dysfunctional behavior of auditors, this is in line with the results of research conducted by lobo, (2017) using analysis techniques is multiple regression analysis, stating that professional commitment partially negatively and significantly affects dysfunctional audit behavior. according formulation of the problem, the purpose of this research is: a) to analyze the effect of turnover intention on dysfunctional audit behavior. b) to analyze the effect of performance auditor on dysfunctional audit behavior. c) to analyze the influence of organizational commitment on dysfunctional audit behavior. d) to analyze the influence of locus of control on dysfunctional audit behavior. e) to analyze the influence of time budget pressure on dysfunctional audit behavior. f) to analyze the influence of professional commitment on dysfunctional audit behavior. the results of this study are expected to be useful for the public accounting firm and provide empirical evidence on whether or not there is an influence between variable turnover intention, performance auditor, organizational commitment, locus of control, budgetary pressure and professional commitment on dysfunctional auditor behavior. and provide input for the public accounting firm to evaluate policies that can be done to overcome the possibility of auditor irregularities in the audit process. the results of this study are expected to be used as a reference and additional knowledge about the relationship between turnover intention, performance auditor, organizational commitment, locus of control, time budget pressure and professional commitment on dysfunctional auditor behavior in the future. the desire to leave the organization is functional, if the employee who leaves the organization is an employee who is considered eligible to leave. this opens up opportunities for people who are motivated or more capable, opens up opportunities for promotion, and opens up new and fresh ideas for the organization. the desire to leave the organization is dysfunctional, if the employee who leaves the company is a highly capable employee. dewa gede agung basudewa&ni kt. lely aryani merkusiwati (2015) examined the influence of locus of control, organizational commitment, auditor performance, and turnover intention. research of (anita, anugerah & zulbahridar 2016; basudewa & merkusiwati 2015; pujaningrum & sabeni 2012; kusumawati 2018; chairunnisa, zulbahridar, rahmiati 2014) proves that turnover intention has an influence on dysfunctional audit behavior. (agus, et al 2011; ratna, et al 2017) rejected the statement because young auditors tend to still have a high level of idealism. h1. turn over intention positive effect on dysfunctional auditor behavior. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 120 dysfunctional behavior can occur in situations when an individual feels himself or herself unable to achieve the expected results through his or her own efforts. donelly et al. (2003) states that individuals who perform substandardly are highly likely to engage in dysfunctional behavior because they consider themselves to lack the ability to survive in the organization through their own efforts. in the research of rizqa anita, rita anugerah &zulbahridar (2016), ratna prasetyoningrum evanauli, ietje nazaruddin (2013), agus wahyudin, indah anisykurillah, dwi harini (2011) stated that auditor performance negatively affects the dysfunctional behavior of auditors. however, in the research of dewa gede agung basudewa &ni kt. lely aryani merkusiwati (2015), intan pujaningrum &arifin sabeni (2012), ida kusumawati (2018), desi chairunnisa, zulbahridar, rahmiati (2014) stated that auditor performance affects the dysfunctional behavior of auditors. h2. performance auditor negative effect on dysfunctional auditor behavior. organizational commitment is an organizational commitment defined as a situation where an employee favors a particular organization and its goals and desires to maintain membership in that organization. thus, high job engagement means favoring an individual's particular job, while high organizational commitment means favoring the organization that recruits that individual. research conducted by dewa gede agung basudewa &ni kt. lely aryani merkusiwati (2015), muslim alkautsar (2014), proves that organizational commitment affects the acceptance of dysfunctional audit behavior. the higher an employee favors the organization that recruits him or her, the more likely the individual will be to receive dysfunctional audit behavior. h3. organizational commitment negative effect on dysfunctional auditor behavior. individuals with external locus of control assume the results or outcomes obtained are not derived from their efforts, but derived from situational factors such as environment and luck or miracles. individuals with this kind of character need to be pushed harder in order to work well to meet predetermined targets and are usually reactive. research conducted by rizqa anita, rita anugerah &zulbahridar (2016), agus wahyudin, indah anisykurillah &dwi harini (2011), ratna prasetyoningrum evanauli &ietje nazaruddin (2013), ida perawati &sutapa (2016) proved that locus of control affects dysfunctional audit behavior. individuals who have locus of control allow to receive dysfunctional audit behavior. h4. locus of control negative effect on dysfunctional auditor behavior. auditors do their job with a time budget that is measured to the maximum and in accordance with its capabilities, then the auditor will complete the task well without pressure, but if the auditor works under pressure it will affect the performance of the auditor itself. the higher the time of budget pressure experienced by auditors, the higher the acceptance of deviant behavior as well. rhode research (1978); aldermen and deitrick (1982), kelley and seiler (1982), lightner et al (1982), margheim and pany (1986), cook and kelley (1982), kelley and margheim (1990). a theoretical workstress model to investigate the impact of time budget pressures and some personality variables on dysfunctional audit behavior. h5. time budget pressures negative effect on dysfunctional auditor behavior. professional commitment can be interpreted as an individual characteristic related to his loyalty to his professional goals and values (lobo, 2017). if the auditor with high professional commitment then they like the profession, and give loyalty and dedication in the profession that he undergoes so as to be far from behavior that can international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 121 potentially damage a profession. meanwhile auditors with lower professional commitments will tend to do the opposite and are likely to behave dysfunctionally. h6. professional commitment positive effect on dysfunctional auditor behavior. methods this study uses causal research method with associative hypothesis that aims to test the influence of one or more variables on certain variables that are causal, between a variable (independent/xn) and another variable (dependent variable/yn). variables used in this study are dependent variables, namely dysfunctional auditor behavior and independent variables, namely turnover intention, performance auditor, organizational commitment, locus of control, budgetary pressure and professional commitment. this research requires hypothesis testing with statistical tests. population understanding according to sugiyono (2016:80) is a generalized area consisting of objects/subjects that have certain qualities and characteristics set by researchers to be studied and then drawn conclusions. the population used in this study is auditors working at the public accounting firm (kap) in the dki jakarta area who were registered with the indonesian institute of public accountants (iapi) in 2019. based on information obtained from the indonesian institute of public accountants (iapi), the number of public accounting firms (kap) located in the dki jakarta area is as much as 286 kap and the number of public accounting firms (kap) that are willing to receive questionnaires is 40 kap, as many as 246 kap are not willing to receive questionnaires because it coincides with the kap pick season. the infinite method is used because of the sampling of sample members from the population. infinite population is a population that maximizes the process continuously so that the size of n becomes unlimited changes in value (suharyadi, 2015:7) respondents used in this study are partners, managers, senior auditors, supervisors and junior auditors working at the public accounting firm in dki jakarta. result and discussion this study tested the influence of turnover intention, performance auditor, organizational commitment, locus of control, time budget pressure, and professional commitment on dysfunctional auditor behavior at the public accounting firm of dki jakarta. based on test results t by comparing the values of tvalue and t-table. the hypothesis is accepted if t-value > t-table or sig<0,05. it can be seen that significant research variables turnover intention as large as 0,042. thus, it can be said that the significant value of 0,042<0,05 and result t-value 2,059> ttable.1,979. turnover intention significant effect on dysfunctional auditor behavior at kap dki jakarta. turnover intention indicates where the auditor has the curiosity to switch jobs. auditors with a high desire to move work will tend to be less concerned with what it does for the organization though and if a decrease in the auditor's fear of being sanctioned for dysfunctional behavior is detected. if the competition for work is very high and the number of jobs is minimal, auditors will rethink to conduct dysfunctional behavior because auditors will have a high potential to lose their jobs and fixed income, even though the auditor has not yet got a new job. thus, it can be explained the relationship between turnover intention and dysfunctional behavior of auditors if an auditor has a great sense of responsibility to the work being pursued, it will not affect dysfunctional behavior and although turnover intention exists, the auditor has a strong commitment to the code of ethics of auditors or public accountants. thus, despite the turnover intention auditors persist with their professional commitment and avoid audit dysfunctional behavior. this research is in line with research conducted by ratna (2017), which states turnover intention positively affects dysfunctional audit behavior. individuals have a international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 122 high level of idealism towards their work as an auditor, so that the auditor will do the tasks that are his responsibility as best as possible and perform the tasks in accordance with the procedure. based on test results t by comparing the values of tvalue and ttable.. the hypothesis is accepted if tvalue > ttable or sig<0,05. it can be seen that significant research variables performance auditor as large as 0,002. thus it can be said that the significant value of 0,002<0,05 and result tvalue 3,200> ttable .1,979. performance auditor significant effect on dysfunctional auditor behavior at kap dki jakarta. performance auditor shows the performance of the auditor or performance that has been achieved by an auditor for his efforts in carrying out the tasks that have been charged to him in accordance with his own responsibilities. the performance of the auditors does not affect the acceptance of dysfunctional behavior of auditor behavior because an individual will put forward his commitment to the organization so that the achievements that the auditor has will not affect the dysfunctional audit behavior. thus, it can be explained that there is an influence between performance audit and dysfunctional behavior of auditors. the results of this study are different from other studies because it has many limitations that this research is conducted in different places, different years, and different samples with previous research. based on test results t by comparing the values of t-value and t-table.. the hypothesis is rejected if t-value < t-table or sig>0,05. it can be seen that significant research variables organizational commitment as large as 0,292. thus it can be said that the significant value of 0,292>0,05 and result t-value 1,058< t-table..1,979. organizational commitment significant effect on dysfunctional auditor behavior at kap dki jakarta. organizational commitment is also called work commitment, reflecting the identification and bond of an individual to the organization. a very committed person will probably see himself as a true member of a company, ignore the source of minor dissatisfaction, and see himself remain a member of the organization. on the contrary, a less committed person is more likely to see himself or herself as an outsider, express more dissatisfaction about many things, and not see himself as a long-term member of the organization. but this research shows that commitment to organization has a positive influence on dysfunctional audit behavior. which means that the auditor who works in kap dki jakarta area, the more he has a commitment to his organization, the more likely it is to receive dysfunctional audit behavior. this research is not in line with previous research due to different research places, different years and different sample counts. so it can be concluded that an auditor will do anything to be able to survive on his organization. so auditors have the possibility to conduct dysfunctional behavior in order for their organization to survive even though an auditor must do things that violate audit standards. based on test results t by comparing the values of tvalue and ttable.. the hypothesis is rejected if tvalue < ttable or sig>0,05. it can be seen that significant research variables locus of control as large as 0,480. thus it can be said that the significant value of 0,480>0,05 and result tvalue 0,708> ttable..1,979. locus of control significant effect on dysfunctional auditor behavior at kap dki jakarta. this means that the more a person feels that the achievements obtained are not from himself or herself, the more dysfunctional the audit behavior will be. individuals with external locus of control assume the results or outcomes obtained are not derived from their efforts, but derived from situational factors such as environment and luck or miracles. individuals with this kind of character need to be pushed harder in order to work well to meet predetermined targets and are usually reactive. thus, it can be explained the relationship between locus of control and dysfunctional audit behavior when an individual feels unable to get the strength support he or she needs to survive in an organization, they have the potential to try to manipulate colleagues or other objects as their defense needs in an organization. this is the next thing that leads to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 123 dysfunctional behavior. this research is consistent with research conducted by (anita, rita & zulbahridar (2016); (agus wahyudin, anisykurillah & harini 2011; evanauli & nazaruddin (2013); perawati & sutapa 2016) proving that locus of control affects dysfunctional audit behavior. and states that individuals who have locus of control allow to receive dysfunctional audit behavior. based on test results t by comparing the values of tvalue and ttable.. the hypothesis is rejected if tvalue < t-table or sig>0,05. it can be seen that significant research variables time budget pressure as large as 0,618. thus it can be said that the significant value of 0,618>0,05 and result tvalue -0,500> t-table.1,979. time budget pressure significant effect on dysfunctional auditor behavior at kap dki jakarta. timely completion of audits in addition to meeting client requests is also one of the keys to a successful auditor's future career. therefore, there is always pressure for auditors to complete audits within the budgeted time. audit time budget pressure is actually a normal situation in the auditor's work environment (sari et al., 2016: 8). according to margheim et al, (2005: 24) explains that "budget-related time pressures can only occur when the budgeted amount of time is less than the total time available and auditors have the ability to respond to pressure by completing work on their personal time and not reporting the amount of time spent on audit tasks". budget audit time is one of the main factors that determine the success of auditors in carrying out audit assignments. hardyan (2013: 19) explains that "audit time budgets are also a benchmark in the evaluation of auditor staff, each auditor has a budget time target that must be met and if there is an overtime budget then the evaluation of the auditor is negative, when faced with budgetary pressures of time, the auditor will respond in two ways: functional response and dysfunctional response. based on test results t by comparing the values of t-value and t-table.. the hypothesis is rejected if t-value < t-table or sig>0,05. it can be seen that significant research variables time professional commitment as large as 0,186. thus it can be said that the significant value of 0,186>0,05 and result t-value 1,331> t-table.1,979. professional commitment significant effect on dysfunctional auditor behavior at kap dki jakarta. commitment has become one of the important elements in the world of work. one of the factors that can affect a person's success and performance in the job is commitment. the underlying reason for the need for a high commitment to each profession is the need for public trust in the quality of services provided by the profession regardless of what is done individually. understanding this professional commitment is very important in order to create conducive working conditions so that the company can run efficiently and effectively (damanik, 2015: 66-67). public trust in the quality of professional services will increase, if the profession realizes high standards of work and behavior and meets all needs. conclusion based on the results of the analysis and discussion of research, it can be concluded as follows: (1) turnover intention affects dysfunctional auditor behavior, this means that the auditor's desire to switch jobs has a very strong reason while maintaining a professional attitude. (2) performance auditors affect dysfunctional auditor behavior, this indicates that the auditor has not achieved what the company wants. (3) organizational commitment has no effect on dysfunctional auditor behavior, indicating the low commitment of auditors to the company, so inclined will not stay long in the company. (4) locus of control has no effect on dysfunctional auditor behavior, this indicates that auditors inclined behave deviantly to attract attention to its capabilities. (5) time budget pressure has no effect on dysfunctional auditor behavior, this indicates that auditors in completing work are limited by the time of examination. (6) professional commitment has no effect on dysfunctional auditor international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 124 behavior, this indicates that auditors need clarity of commitment to improve their performance. the days of the future, this research is expected to present the results of better quality with some suggestions as follows: (1) for further research, should not be distributing questionnaires month of december to february, because at that time the auditors are in the populous working period (high season). (2) research is then expected to expand the sample areas or regions questionnaires. (3) research can then add variables associated with the detection of fraud, such as time pressure, education, expertise auditors and other independent variables. references alkautsar, m. 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(2017). the effect of multi-dimensional professional commitment on underreporting of time behavior (empirical study of second tiers public accounting firms in indonesia). 14(2). https://doi.org/10.1504/ijaape.2016.075619 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 166 strategies to improve teacher professionalism through the implementation of knowledge management volume: 2 number: 2 page: 166 171 1abdurokhim, abdurokhim 2syamsu yusuf ln 1indonesia university of education 2 indonesia university of education corresponding author: abdurokhim, abdurokhim e-mail: abdu.ocim@gmail.com article history: received: 2021-06-30 revised: 2021-07-10 accepted: 2021-07-25 abstract: teacher professionalism is closely related to those who have special skills and abilities in the field of education to optimize their duties and functions as teachers to meet the needs of the profession. this research method uses a qualitative description. the subject of this study is a certified teacher, and improves the skills of teachers by implementing knowledge management. this study focuses on teacher certification in private high schools in cirebon regency from 91 private high schools in cirebon whose teachers are certified with a sample of 33 schools randomly but proportionally by region. the application of knowledge management to improve the professionalism of private teachers with madrasa certification in cirebon regency can be done by managing certified teacher staff through education and training. in addition, it is necessary to form a separate community to bring together certification teachers at certain times to discuss or share information and knowledge related to becoming professional teachers. the ability to use information technology is also needed to improve the pedagogic skills of certified teachers, especially in private madrasah in cirebon regency. the knowledge management skills of every certified teacher in private madrasas in cirebon regency must also be utilized in the form of sharing applications with other certified teachers. the aim is to provide insight for teachers of private madrasah law certification in cirebon regency. keywords: professionalism of teacher, knowledge management, strategic implementation cite this as: abdurokhim, a., ln yusuf, s. (2021) “strategies to improve teacher professionalism through the implementation of knowledge management”. international journal of environmental, sustainability, and social sciences, 2 (2), 166 – 171. introduction teachers who have a high position in preserving the life of the nation are people who must be examined in life, which has always been a lesson observed by students, namely words and deeds. a teacher is a person who is devoted to educating the nation and has a role in making humans more intellectually competent and attitudes that must be taken into account by every human being (rukhayati, 2019). the quality of students, as mentioned above, largely depends on how a teacher or educator teaches and trains their students. both intellectually and morally, every student. the main task of a teacher is to educate to achieve good educational goals. achieving all that is not easy, it takes more hard work and perseverance for every educator to accomplish these goals (felta, 2021). much hard work also produces high quality. if you work hard, the quality will improve. in addition, teachers need to be patient with the subjects they are responsible for. this attitude of hard work reflects the level of professionalism of good educators. patience means working hard, doing your best, and working earnestly. in this context, the seriousness of teachers in teaching and teaching the life of the nation is called professionalism (ramdani, 2018). the professionalism of teachers is closely related to those who have special skills and abilities in the field of education to optimize their duties and functions as teachers. professionals carry out their duties by the needs of the profession. in other words, they have the skills and talents to meet international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 167 the profession's needs. professionals work professionally, not amateurishly. professionalism is the opposite of amateurism. professionals continuously improve the quality of their work through education and training (helmi, 2015). based on the above understanding, continuous training is required to achieve a high-level specialization, and we will strive to improve formal education as much as possible. indonesia has nominated millions of honorary teachers trained through professional teacher training programs, especially as one of all levels and educational organizers (amik & saefurohman, 2016). after undergoing professional teacher training, he was officially referred to as a professional educator. the state legally recognizes it through a certificate of educator issued. this certificate allows him to be a sincere teacher and get a monthly stipend without becoming a civil servant (ahmad & hodsay, 2020). however, the educator certificate obtained does not necessarily make a teacher who has completed an extraordinary education of teachers into a professional teacher. the first research conducted by researchers is very much about cirebon teacher certification, especially about how to do the teacher certification studied. some cases of uncontrollable certification teachers who do not arrive on time, do not make a study plan before entering class, do not make a ranking list, and do not take absences, these things are counterproductive for students of the teaching profession. they made learning tools only when there was an examination by the supervisor and no students. of course, this attitude is not only caused by the leadership process of the principal alone, but one of the main factors affecting the attitude is the personal attitude of accredited teachers. the researcher also needs to continuously share his knowledge to further improve his expertise in teacher education, especially by providing guidance and sharing knowledge in teaching the teaching of the teaching profession. therefore, there needs to be knowledge management to improve the skills of certified teachers, especially cirebon. based on the description above, it is interesting to explore other strategies to improve teacher professionalism through implementing knowledge management in cirebon regency. methods this research method uses qualitative description. the subject of this research is a certified teacher, and this research was conducted in the private madrasah in cirebon regency. the object of this research is a strategy to improve teacher leadership by implementing knowledge management. this research focuses on certification teachers at private high schools (smas) in cirebon regency. of the 91 private high schools in cirebon whose teachers are certified, only 33 schools are sampled and randomly determined, and they are proportional by region. the selection of madrassah was deliberately carried out with several considerations, such as the relatively high number of certified teachers, school-age and proximity to the researcher's residence. methods of data collection are using interviews, observation, and documentation. the interview method uses a semi-structured interview. the observation method uses direct observation. researchers directly search and investigate data related to their research topic. documentation is used to find data that cannot be obtained using the two methods above, such as teacher and student data. the main data sources in this study are certification teachers, headteachers, and foundation representatives. the data obtained from the primary source is related to strategies to improve teacher expertise through knowledge management. secondary sources of this research data are the absence of certified teachers in each school, the results of the principal's supervision of teachers who are certified in cirebon private madrassah, the completeness of learning administration, and certificates of certification that have been pursued by all teachers who have gone through the professional teacher training process. result and discussion teacher professionalism. profession comes from english, or profession, which means recognizing or often referred to as an expert in carrying out an activity. while in this case, the word international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 168 profession can be interpreted as a type of work. while in terms of the profession can be interpreted as a job with high training requirements aimed at implementing the profession. a profession is a type of position that requires specific skills, meaning that a professional position cannot be held by someone who is not an expert. with other people, only trained and understanding people can do it. the profession can also be defined as one of the positions held by a person who requires knowledge of the position held and obtained from the educational process. according to martinis yamin, the profession has an understanding as someone who seeks a job based on intelligence based on expertise, abilities, skills, and procedures. according to jasin muhammad, explained by yunus namsa, the profession is a field of work that requires scientific skills and procedures, dedication, and how to respond to professional service-oriented work (habibullah, 2019). it is impossible to obtain highly specialized professional services from competent authorities, supported by acquiring special knowledge, skills and abilities obtained through specialized education and training in higher education institutions. practice permits or rejection of practices and practices are supported by laws and regulations that apply directly to the government or related professional associations (hidayat & machali, 2012). from some of the above professional understandings, it can be concluded that the profession is a particular type of work or special position entrusted by others to be carried out properly by the person who organizes the profession. the job requires high qualifications and skills to achieve its goals. a professional teacher is a teacher who has special skills and abilities in the field in which he is engaged and takes full responsibility as a condition for achieving common goals. a person who has obtained a professional position must carry out the work by the work or work rules and standard operating procedure (sop). professionalism is an individual's view of the skills needed for a particular job, which also comes from the processes and consequences of special education. professionalism is directed at a commitment to improving professional actors' ability to continue developing the strategies they use in carrying out their work (pianda, 2018). professional teachers have undergone special education programs and have obtained a state bachelor's degree with school teaching experience. concept of knowledge management. the concept of knowledge management is new in business science that is practiced in companies and public companies. furthermore, the concept developed along with the development of large-scale information technology (tanjung et al., 2021). the presence of knowledge management in a company has a significant influence on its success in carrying out its functions. indeed, knowledge management practices can encourage organizations to be more productive, effective, and successful. in theory, the definition of knowledge management still depends on the expert. it is mainly due to differences of opinion about the difference between information and knowledge. information experts claim that information is knowledge presented to a person understandably. alternatively, it can be data that is processed or organized to present essential facts (sutabri, 2012). knowledge comes from relevant information that is absorbed and integrated into the mind. knowledge is related to what is known and understood. information constructed in this way tends to be original, but knowledge is interpreted, and information is integrated. therefore, before we come to the concept of knowledge management, which means knowledge management, it is necessary to clearly define the essence of "knowledge" or "knowledge". it is essential that what constitutes knowledge and what belongs to the category of information or data is not confused and duplicated. the word "knowledge" can have many non-univocal meanings, even in everyday conversation, in a particular field, and even within the familiar field itself. according to frost, data is a concrete fact or number, but it has not been organized. data must be contextualized, categorized, calculated and summarized to provide information. therefore, information provides the big picture, meaning data that is relevant and has a purpose. on the other hand, knowledge is closely related to human behavior and means a correct understanding of the information available (yuniarsih & amartiwi, n.d.). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 169 each individual’s knowledge results from experience and includes norms that cause the individual to find some new input from the environment. experts integrate it with the values of life, making it contextual information. the combination is summarized in the form of documents that then form new experiences and information, as well as the norms of the organization itself (wibowo, 2019). knowledge management is where intellectual capital is considered a well-managed and valuable asset. knowledge management turns to experience and information into results. knowledge management is a system for creating, documenting, categorizing, and ultimately disseminating knowledge and is easy to use, depending on the level of authority and its competition. strategies to improve teacher professionalism through the implementation of knowledge management. in the study titled knowledge management in indonesian education, salo showed some interesting facts. according to him, indonesia has many institutions, but not many have implemented knowledge management as a strategic vision through its mission to achieve global goals (yunus, 2016). at this point, the application of knowledge management is very urgent. the application of human-tightening management in schools can provide optimal benefits for institutions to find the power of resources in reusing existing knowledge and accelerate the creation of new knowledge from existing knowledge, as is expected. therefore, knowledge management plays a vital role in the continuity and competitiveness of schools (rizkita & supriyanto, 2020). the application of knowledge management is essential for corporate institutions and school institutions/ institutions. the most important thing that needs to be done by school institutions is to implement knowledge management (prasojo, mukminin, & mahmudah, 2017). the application of knowledge management in school institutions has a direct positive impact on the educational process in school institutions. significantly advance and change the mindset and thinking achieved by certified teachers and principals for the school to achieve its goals: higher quality and a more proactive and effective learning process to give them a chance to think. some of the benefits of applying knowledge management in a school institution are: 1. efficient funding and time: save money and time. if you have a systematic and structured source of knowledge, your school can use that knowledge with you. principals and teachers can quickly improve their talent skills; 2. enriching knowledge assets: the source of knowledge will be easier to use by all teachers so that the use of knowledge in the school environment will increase. eventually, the process of creativity and innovation will be more comprehensive, and all teachers will improve their quality of ability. 3. adaptability: schools can quickly adapt to changes in the educational environment that occur both in the internal environment and especially in the external environment. 4. improving productivity: existing knowledge for process development and graduation, increasing school productivity. on the other hand, after completing formal legal and formal teacher training activities, a teacher who is accredited and has a certificate of education can be considered a professional expert who consciously learns and uses intellectually based techniques and procedures applied in the form of the learning process (danim, 2012). however, in this case, the accreditation obtained by lecturers who have passed the accreditation stage does not guarantee that the lecturer is truly professional. it occurs in fields related to the word "specificity" and is often not fully implemented. many certified teachers do not implement and meet the categories and requirements of becoming a professional teacher as needed. cirebon regency, especially in this research, said that all certified teachers in cirebon regency do not listen to expert terms. it is based on researchers' findings at the cirebon regency private madrasah, many teachers arrive late, and many of them do not make learning tools. it is because certified teachers want to do all the so-called professionalism tasks, not only because of the leadership style used by the principal but, most importantly, because of knowledge management. implementation of knowledge management is a group of tools, strategies, and techniques for maintaining, organizing, improving, and sharing experiences a school institution needs. in applying international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 170 knowledge management in private madrasahs in cirebon regency, there needs to be a personal awareness in the masing-mas in the principal in the private madrasah in cirebon regency. the principal can familiarize and apply the importance of knowledge management to his institution. the implementation of knowledge management is a set of tools, strategies, and techniques for maintaining, managing, improving, and sharing experiences completed by school institutions. in implementing knowledge management in private madrasahs in cirebon, every director needs to have personal awareness in private madrasahs in cirebon. the goal is for the principal to understand and apply the importance of knowledge management in his institution. implementing knowledge management for private madrasah certification teachers in the cirebon regency area requires human resource management (hr) and information technology (it). information technology that plays an essential role in people's lives must also be applied in school. it helps certification teachers in cirebon regency private schools easily access knowledge information and share knowledge with other certification teachers. certification teachers can easily dig up information on becoming a true certified teacher. it is evidenced not only by a piece of paper but also by the process of applying for services to educational institutions, especially those in cirebon regency. as mentioned earlier, mentioning the importance of information technology requires recognition from any certified educator or professional to enhance our ability to develop information technology. it is essential to improve skills in this online era (jihad, 2013). in addition, information technology can make it easier for certified teachers to find information about professional teachers who are as successful and for certified teachers to share natural information with other certification teachers. in addition, the management of talents is also important related to scholastic institutions, especially private madrasahs of cirebon regency. human resource management is part of the knowledge management that will be applied to increase the capacity of u.s. education certification teachers in private schools cirebon regency. the management of certification teacher talents can be done by providing workshops, training, and association activities to trigger further knowledge sharing on becoming a truly professional teacher (salirawati, 2018). training activities can enhance and encourage certification teachers to be willing to undertake all sorts of activities that can improve the pedagogical skills of accredited teachers. in this case, of course, the school is one of the means to provide a platform to implement the program (wahira, 2015). teacher certification aims to help students manage their learning well to understand all kinds of learning offered by their teachers quickly. teachers of private certification in cirebon regency certainly have different skills and abilities. however, certification teachers often fail to teach or apply skills. due to the lack of awareness to improve the quality of certified teaching staff, they cannot maximize their attention. knowledge management includes what is known as implicit knowledge and explicit knowledge. tacit knowledge is a subconscious thought and application that is difficult to pronounce and develops from direct events (i ketut, n.d.). explicit knowledge is an individual's thinking ability or outcome that can be directly applied in everyday life in the form of speech. this form of knowledge management requires teachers to be aware of the available knowledge as clearly as possible. it is seen in sharing with other certified teachers (andre, ratna, & haris, 2018). conclusion the application of knowledge management to improve the professionalism of private teachers of madrasah certification in cirebon regency can be made by managing the staff of teachers with ikatif through education and training. in addition, it is also necessary to form a separate community to find certified teachers at certain times to discuss or share information and knowledge related to becoming professional teachers. the ability to use information technology is also needed to improve international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 171 the skills and pedagogy of certification teachers, especially in private madrassas in cirebon regency. the knowledge management skills of every certification teacher in a private madrasah in cirebon regency must also be exploited in the form of sharing applications with other certified teachers. the goal is to provide knowledge for private madrasah certification teachers in cirebon regency. references ahmad, syarwani, & hodsay, zahruddin. 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(2016). manajemen strategis. penerbit andi. sustainability international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 61 analysis of food system resilience in kampong cireundeu, leuwigajah, south cimahi, cimahi volume 1 nomor 1 march 2020 page 61-69 era purike hotel management, politeknik pajajaran icb bandung grand surapati core street of p.h.h. mustofa no.155 bandung, indonesia corresponding author: era purike, hotel management, politeknik pajajaran icb bandung, indonesia e-mail: era.purike@poljan.ac.id article history: received: 2020-03-10 revised: 2020-03-24 accepted: 2020-03-30 abstract: the indonesian government has tried to develop tourism based on the potential and ability of people to manage tourism activities. this strategy is realized through the development of a tourism village, one of which is the lombok kulon tourism village in bondowoso regency. this study aims to determine the institutional capacity in developing lombok kulon tourism village. the study was conducted with a descriptive qualitative method. the results of this study indicate that at the organizational level, the pokdarwis "lombok kulon" has shown functional capacity in aspects of external partnerships, aspects of tourism potential development, and aspects of promotion of tourism villages. while in the aspects of leadership and coordination, it shows a lack of capacity. while at the individual level, individuals have a functional capacity in pioneering the development of tourism potential. however, individuals have a lack of capacity in understanding and applying the village tourism concept. keywords: institutional capacity; organizational capacity; individual capacity cite this as purike, e. (2020). analysis of food system resilience in kampong cireundeu, leuwigajah, south cimahi, cimahi. international journal of environmental, sustainability, and social science, 1(1), 61-69. https://doi.org/10.38142/ijesss.v1i1.47 introduction food is one of the basic needs in addition to clothing and boards that can support the survival of human life. humans can do their daily activities if supported by good food. the issue of food is an issue that involves not only agricultural and economic aspects, but also social, political, and ecological aspects. the discourse on sustainable development also impacts the agricultural sector, which expected to implement the best management in agriculture and improvement in social and ecological conditions. therefore, the concept of sustainable agriculture emerges, which expected to conserve natural resources and protect the environment, improve public health and safety, and produce adequate amounts of food that also benefits farmers (schaller, 1993). the agro-ecological approach to the concept of sustainable agriculture, including organic agriculture, remains an addition to the agricultural policy agenda (adenle, 2019). agriculture plays a significant role in providing basic human needs such as food, feed, fibre, and biofuel needs; and participating in the country's economic development. in addition to producing food, sustainable agriculture also contributes to landscape, food security, and local food security, the biodiversity of agricultural land, and improving environmental quality (aleksander grzelak, 2019). increasing the number of world population also increases the fulfillment of food needs for each individual. sustainable agricultural production is essential to balance current and future population needs (j. erbaugh et al., 2019). thus, problems that occur in the food sector can cause turmoil in other sectors and can have an impact on economic and national stability. for this reason, a system that can regulate the food sector in a country needed so all levels of society can access that food. following law number 7 of 1996 concerning food where article 1 number 3 states that the food system is a matter that covers every aspect that regulates, fosters and supervises all activities or processes of food production and food distribution until it is finally ready for human consumption (badan pengawas obat dan makanan ri, 1996). the food system also includes activities in the process of production, distribution to waste treatment, where one aspect with other aspects exerts both positive and negative influence on the entire food system. food systems that include production, distribution, and consumption often faced with natural environmental resources that can utilize (ecological conditions), political policies and structures, consumption culture, and social safety nets that exist in society (vallee, 2007). emerging solutions to overcome these challenges should not only consider how food produced but also address community concerns, environmental problems, food safety, and quality requirements, and economic viability (kamble, sustainability international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 62 2020). all these aspects can provide changes to the food system both directly and indirectly. changes and dynamics that occur can provide positive or negative inputs and outputs on the existing food system. however, the extent to which the ability of the food system to respond and interact with existing dynamics, is of interest to researchers in analyzing the resilience of a food system to be able to maintain the initial conditions of a food system. the complexity of the food system that starts from the process of production, distribution, and consumption requires a comprehensive study. political ecology also used to analyze this linkage because political ecology can expand the concept of ecology to address the inclusion of culture and political activities into a critical ecosystem analysis but not always the whole is built socially (park, 1994). political ecology considers that some issues related to ecological or environmental changes are not only analyzed ecologically, but this is inseparable from the influence of interactions between politics, economics, and social (franklin, 2004). political ecology stems from the inequality of the relationship between power, conflict, and the 'modernization' of culture and the global capitalist political economy as a key in reshaping human relations with the surrounding physical environment, which decreases the stability of these relationships (walker, 2005). the food system is a continuous process that starts from the stages of production, distribution, to consumption involving humans and the environment (ericksen, 2008). this whole process involves several non-linear components such as actors, agents, input, requests, policies, and regulations that drive sequential processes. food supply systems have non-linear processes and components that are part of the food production stage. achieving a sustainable agricultural food supply chain requires balanced ecological, social, and economic sustainability (kamble, 2020). from the literature reviewed by kamble (2020), including research conducted by jelsma et al., (2017) and shukla and tiwari (2017) state that the inclusion of small farmers in the supply chain and providing stable institutional arrangements is essential in achieving the goal of social sustainability of a sustainable agricultural food supply chain that leads to increased productivity, rural development, and land expansion. one of the ecological sustainability can be seen from the short food supply chain and diverse preferences for local food products. it can be an effective strategy for the preservation and development of urban agriculture, overcoming food quality and safety issues (cojocariu, 2012; thomson et al., 2017; kamble, 2020). the results of a review of several studies conducted by kamble (2020) related to economic sustainability, almost in line with social and ecological sustainability that short supply chains and local food product purchases are identified as sustainable strategies that provide ecological, health and socio-economic benefits (schmitt et al., 2017; ilbery and maye, 2005). collective action strategies with secure institutional arrangements by farmers (jelsma et al., 2017), alternative packaging (battini et al., 2016), partially guaranteed prices (tang et al., 2016), and production sharing contracts between buyers and farmers (yan et al., 2015) were also identified as an effective strategy for developing an economically sustainable agricultural food supply chain. the concept of sustainable agriculture is almost in line with the concept of food system resilience, which was put forward by valle (2007), which also considers the social, economic, ecological, and consumption dimensions. taking the opinion of (dale 2001; robinson and tinker 1997; valle 2007) assumes food-related resilience that structural problems involved in food systems are the result of complex interactions between subsystems that include ecological, social and economic wealth. therefore, resilience theory can be applied to obtain a sustainable food system by taking into account ecological, social, and economic aspects. there is a very close relationship between social systems and ecosystems that connected with the process of selection and adaptation to the flow of material, energy, and information (rambo, 1983). vallẻe (2007) also defines food system resilience as a dynamic process drive while trying to maintain the function of a food system that results in food security. the center of the food security system mentioned by vallee (2007) lies in the interrelated relationship between the adaptive cycle and the food provision system. food provision systems are still largely dependent on food production. food production was strongly influenced by its ecology conditions, such as seed quality, soil fertility, climate fluctuations, water, and other ecosystem services. economic security also needs to be considered because this is related to community access to food. global trade is prone to crisis, income and livelihood instability, or loss of productive household assets such as ownership/rights to land. the resilience of food utilization was influenced by gender inequality in food utilization, health factors, nutritional intake, cultural influences, and knowledge of food safety. social security influenced by the presence of safety nets in the community. some communities have a culture in the form of local wisdom that can be an example of this social safety net. this safety net can be a form of community adaptation to survive. in analyzing the resilience of the food system, researchers chose kampong cireundeu, a village that has an open food system. kampong cireundeu is one of the villages that is part of leuwigajah village, cimahi selatan district, cimahi city. this village is one of the villages where some residents choose non-rice staples as cassava. the community grows their cassava, which is their staple food, then processes it into granules in the form of rice and is also marketed in kampong cireundeu. kampong cireundeu has also been established as a food security tourism village through the decree of the mayor of cimahi no. 501 / kep 208 / bpmppkb / 2010 concerning the food self-reliance village. however, its independence began to shift, as there were many changes in the existing food system (tishaeni, 2010). this paper will analyze how the resilience of the existing food system in the community of kampong cireundeu and the extent to which political systems or policies affect the resilience of the existing food system in kampong cireundeu. sustainability international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 63 method to answer the researcher's questions, the research design used is a mixed-method (concurrent design) (cresswell, 2009). qualitative methods used to obtain data on government policies, the scope of the food system related to food production, distribution, and consumption, food system resilience which includes ecological, economic, and social conditions, especially the conditions of local farmers and the forms of adaptation carried out if there is a disturbance in the food system's resilience in kampong cireundeu. in performing data reduction, all data obtained, grouped, and abstracted. then check the validity of the data with triangulation techniques. the data obtained compared with similar data obtained through interviews, observations, and documentation. the next step is to present data that the relationships between data analyzed from the perspective of political ecology. then as a final step, the data is concluded based on the findings and verification of data obtained at the study site. quantitative methods used to explore data on the amount of food consumption at the household level, the energy adequacy figures (eaf) and protein adequacy figures (paf), the level of family income, and the production of agricultural/plantation land which provides food supply for the people of kampong cireundeu. this study uses concurrent mixed-methods, to analyze the data obtained during the study, then quantitative data analysis is used to support the understanding of qualitative data analysis (cresswell, 2009). to find out the difference between people who routinely do activities outside the area of kampong cireundeu and those who are not / less routinely), use the two-sample t connection test: description: d = difference between group 1 and group 2 values n = sample size the following formula used to find out the food carrying capacity of an area: number of population receiving food = based on the indicators put forward by fao regarding food availability, the amount of food availability will be calculated based on yields of agricultural/garden land, area of agricultural/garden land, and the number of livestock (hopfenberg, 2003). results and discussion the majority of land use in kampong cireundeu in 2011 was for the dried-up field for amount 48,77% or 23,83 ha, and the 1,223 population meet their food needs from other regions (sofia, 2014). economically, the majority population (151 households) in kampong cireundeu work as daily labourers with income ranging from rp. 30,000 – 50,000 per day. for consumption, the majority of the population (160 population) in kampong cireundeu consumes rice for 91.7 kg/capita/year, which it takes a land area of 229.25 m2/capita/year. meanwhile, the amount of rasi production per person is 1,291,389 kg/year. with the potential consumption of cassava at 14,630 kg/year, the level of sufficiency in meeting the rasi needs of 54 households in kampong cireundeu, is sufficient (mahayana, 2011). unfortunately, the food reserves for emergencies such as natural disasters or dried-up season are not available in kampong cireundeu. the conclusion can be seen in table 1. table.1 analysis of food system resilience dimension food system resilience dimension analysis ecology 48,77% or 23,83 ha land used for dried-up field and 1,223 population meet their food needs from other regions economy 151 households in kampong cireundeu work as daily laborers with income ranging from rp 30,000 – 50,000 per day consumption the land area is insufficient to provide the rice consumption for 1,117 population, but it is sufficient to provide rasi for 106 population social no social safety net administratively based on law no. 1 of 2001 concerning the formation of the city of cimahi, kampong cireundeu is one of the villages that is part of leuwigajah, south cimahi sub-district, cimahi. kampong cireundeu is a village located in a hilly valley. geographically, the hills that surround it include bukit gajah langu and bukit jambul in the north, bukit puncak salam in the east, bukit cimenteng in the south and sustainability international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 64 pasir panji, and bukit kunci in the west. the height of kampong cireundeu is in the range of 600-800 meters above sea level (kelurahan leuwigajah, 2013; unpad, 2012; bakosurtanal cited by mahayana, 2011). rainfall in kampong cireundeu ranges from 1,500 3,000 mm per year (kelurahan leuwigajah, 2013; unpad, 2012; badan penelitian dan pengembangan pertanian kota cimahi, 2012; dinas pu pengairan kabupaten bandung cited by mahayana, 2011). kampong cireundeu is located in rw 10 of leuwigajah, which consists of 5 rts with an area of 393.40 ha. cireundeu village, which is a research area, has a population of 384 households (heads of households) or 1,223 people consisting of 624 men and 599 women. the majority of households in kampong cireundeu are in the productive age, namely the age of 18-40 years (175 households) with the most employment choices as casual daily laborers (151 households) and industrial workers (92 households). this livelihood choice is based more on the level of community education in kampong cireundeu, which mostly graduated from elementary and junior high schools totaling 233 families (kelurahan leuwigajah, 2013). a. fulfilment of food needs staple food options based on observations on consumption patterns and food surveys, there are 2 (two) types of staple foods that are commonly consumed daily by the community in kampong cireundeu. the most extensive staple food choices (85.9% or as many as 330 families equivalent to 1117 people) in kampong cireundeu are the staple food choices like most people in indonesia, namely rice. while the next choice is cassava, which is processed like rice, people call it rasi. rasi is cassava in the form of granules like rice. in 2015, the staple food rasi was chosen by only 14.1% (54 households or as many as 106 people) of the people of kampong cireundeu. figure 1 described the comparison. figure 1. comparison of kampong cireundeu community's staple food consumption (source: processed from primary data, 2015) chronology of the transition period for staple food consumption in kampong cireundeu explained in table 2. table 2. period of staple food consumption pattern period consumption pattern before 1918 the whole community consumed rice as their staple food 1918 rice is difficult to obtain because the dried up of paddy fields while the rice supply from the dutch government is complicated to obtain. most people started to grow cassava and consume cassava, but it was not yet in the form of a rasi or granule. some other communities are still able to consume rice 1918 1924 people are still searching method to process cassava as a staple food. until finally, in 1924, the community managed to process cassava into rasi, a staple food made from cassava with a granule shape resembling rice. 1924 2005 rice is still the leading staple food chosen by many people, but some people also consume rasi. this period, paddy fields were still planted with rice, which was passed down from generation to generation. 2005 now landslides the leuwigajah landfill dumps all of the rice fields owned so that there is no single paddy field that can be planted with rice in kampong cireundeu. people who consume rice obtained rice by buying source: processed from primary data (2015) agriculture or cassava farming the soil conditions in cireundeu and surrounding areas include latosol and podsolic red and yellow soil types, with flat topography, bumpy to hilly (diskopindagtan, 2009). with this type of soil, the dominant cassava cultivated by farmers is the karikil (kastepe) and mangi (mahayana, 2011). staple food rice rasi sustainability international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 65 the area of land commonly used for cassava and other types of crop cultivation by the kampong cireundeu community is around 25 hectares. besides that, the land area along the hill starting from pasir panji, bukit jambul, bukit gajah langu, bukit puncak salam, bukit cimenteng to the borders of batujajar district estimated at 800 hectares while the area used by community housing is around 5 hectares (diskopindagtan, 2009). the state of crops commonly cultivated in cireundeu village are types of crops, including cassava, sweet potatoes, peanuts, and corn. the area of land used for cassava plants is around 25 ha, for 3 ha corn, while the peanut and sweet potato plants usually cultivated with intercropping systems. in the field of animal husbandry, the indigenous community of kampong cireundeu is seeking sheep and chickens. the most dominant livestock population in kampong cireundeu is sheep, which is around 380, while the chicken is only about 100 because the cassava wastes in the form of cassava peel and cassava leaves can be sheep's feed (diskopindagtan, 2009). b. food system resilience dimension ecology dimension according to vallee (2007), variables from the ecological dimension related to aspects of food availability are land potential or land use trends. because most people in kampong cireundeu (85.9%) consume rice obtained by buying from several locations closest to kampong cireundeu, the land-use trends to be presented are from the central statistics agency or badan pusat statistik (bps) of cimahi. cimahi selatan subdistrict is a sub-district whose paddy fields rely on semi-technical irrigation with an area of 52 ha in 2012 and 2013, whereas in 2010 and 2011, only 35 ha. dry-land used for the garden also decreased from 145 ha in 2003 to 71 ha in 2013. the area of dry land used for buildings and surrounding yards in south cimahi district has decreased from 1,534 ha in the year 2003 became 1,025 ha in 2013. the decline used to increase the area of rice cultivation from 35 ha in 2003 to 106 ha in 2013 so that the harvested area for paddy rice also increased from 20 ha in 2003 to 114 ha in 2013. as for the results of rice production in 2003, south cimahi district produced 1,020 quintals, which increased to 6,084 quintals in 2013 (bps kota cimahi, 2015). land use in kampong cireundeu has been regulated by customary law. the top of the hill is referred to as sangyang sirah, often also referred to as a restricted area or leuweung ban. sangyang sirah functions as a water catchment area that should not be disturbed, left according to the original. after the prohibited area, there is a buffer zone or leuweung cover. buffer areas can only be opened in a limited manner. the foot of the hill is the area of cultivation, or local people called it with leuweung baladahan. the functions are as a residential and agricultural land cultivation land (rahmat / kplh belantara presentation cited by mahayana, 2011). the proportion of land use in kampong cireundeu varies and can be seen in table 3. table 3. the proportion of land-use in kampong cireundeu no. types of land use area (ha) percentage (%) 1. dried-up field 23,83 48,77 2. bush 18,02 36,88 3. garden 02,43 04,98 4. settlement 04,57 09,37 amount 48,86 100,00 source: mahayana (2011) nutritional carrying capacity by knowing the nutritional carrying capacity, it can be seen how much a region's food needs can support the population without reducing the region's ability to provide food for the population in the future. based on the results of a food footprint study conducted by sofia (2014), the average food footprint value of kampong cireundeu land is 0.26638 ha. it meant that the productive land area needed / must be provided to meet the food consumption needs of cireundeu kampung residents is 0, 26638 ha/capita/year. meanwhile, with the average value of the rasi consumption of community reaching 85.15 kg/capita/year, the ecological footprint value of the rasi is 3.58 m²/capita/year so that the dry land needs to meet rasi needs per one resident of kampong cireundeu is covering an area of 304.84 m² / capita/year (sofia, 2014). for the assessment of dry land bio-capacity, with a total of 25 ha (diskopindagtan, 2009), the land planted with cassava, while the number of people who consumed rasi was 106 people, the total dry land requirement for rasi production was 3.23 ha. this figure shows that the dry land for cassava has ecological reserve status where this condition indicates several bio-capacities in nature that are reserved to sustain future life or have a sustainable status (rusli et al., 2009 cited by sofia, 2014). to meet the rasi needs as much as 85.15 kg/capita/year, the required land area is 0.03050 ha/capita/year, where the land area requirement is greater than the area of land needed for people who consume 0.02439 ha of rice. / capita / year. this is because cassava consumed by the community is sustainability international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 66 cassava consumed in the form of rasi with a low yield value of 14% so that the land requirement for meeting cassava staples (rasi) is high (sofia, 2014). according to sofia (2014), overall, the average value of the food footprint of people who consume rasi is higher (6.87681 ha) than people who consume rice (5.54671 ha). however, generally food safety in kelurahan leuwigajah, with the availability of agricultural land covering an area of 25 ha and a population of 39,301 people (kelurahan leuwigajah, 2013), is inevitable that residents of kampong cireundeu who are part of the population of leuwigajah meet their food needs from other regions (sofia, 2014). the high conversion of agricultural land to settlements in several regions in indonesia also occurred in cimahi. based on data from bps west java province in 2012 cited by sofia (2014), the area of agricultural land in cimahi was 625 ha with a population of 553,592 people in 2012 so that the resulting bio-capacity value was 0.00113 ha/person indicating that local land agricultural production will not be able to meet the consumption needs of residents of cimahi. economy dimension according to vallee (2007), the economic dimension variable related to access to food is the level of welfare where the type of work and the level of income of the community are the determinants. the types of work of the majority of the people of kampong cireundeu are casual daily laborers (151 households) and private employees/factory workers (92 households). employment as a casual daily laborer provides an irregular income level for the community ranging from rp 30,000 50,000 per day while jobs as permanent employees/factory workers provide income ranging from rp 1,000,000 rp 4,000,000 per month. based on the respondent data collected by researchers from 79 families, obtained the income level, as shown in table 4. table 4. income level of respondents no income (rp/capita/month) rice staple food respondents cassava staple food respondents n % n % 1. < 280.155 20 10 9 0 2. 281.000 549.999 16 75 18 63,46 3. 550.000 824.999 3 7,5 7 21,15 4. 825.000 1.099.999 0 5 3 9,61 5. > 1.100.000 0 2,5 3 5,77 total 39 100 40 100 source: processed from researcher data (2015) table 4 described the level of income of respondents with rice staple food, mostly has an income below rp. 280,155/capita/month where this income category is below the 2011 cimahi poverty line figure of rp. 280,155/capita/month (badan pusat statistik provinsi jawa barat, 2012). whereas most respondents of cassava staple foods have an income ranging from rp. 281,000 rp. 549,999/capita/month. the better level of income of people who consume cassava is caused by the staple food that is obtained mostly from the garden itself. however, the yields from the garden are intended to meet the family's food needs (subsistence) so that it does not provide high economical added value, and the cassava cultivation business is also experiencing obstacles (mahayana, 2011). it can be seen from the registration of 177 head of families (hof) or 46.1% of 384 hof being recipients of the raskin (rice for poor family) program from the government. the community usually processes cassava into tapioca flour and rasi. 100 kilograms of cassava can produce 15 kilograms (15%) tapioca flour and 30 kilograms (30%) into rasi while the rest experience shrinkage during drying (mahayana, 2011). the low level of income of most people in kampong cireundeu will significantly affect people's food access. there are several assistance programs to ease the food access provided by several parties, including the government, academics, and other organizations. the support provided by the government of cimahi in supporting food security in kampong cireundeu is as released by the diskopindagtan listed in table 5. table 5. government food security program no program field program illustration results 1 livestock sector a. livestock counseling is carried out continuously about the way of cultivation/fulfilling the ten rules of business and health b. vaccination and medication assistance c. livestock assistance and agricultural production facilities in 2015 the total sheep population was 380 and had been revolving. sustainability international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 67 through the 2005 deconcentration fund used for purchasing: d. 60 lambs and six rams of sheep  30 male sheep for fattening 2. agriculture sector a. agricultural counseling by the thltb in the field of agriculture and the plant eradication organism eradication officer b. area demographics program by planting cassava in an area of 35 ha c. formation of farmer groups that utilize 35 hectares of land cassava production increased from 576 tons/ha (2013) and increased to 1134 tons/ha in 2014. 3. agroindustry sector a. haccp counseling, gmp and packaging training b. some assistance: • cassava sieve machine • dryer • cassava smoothing machine • sealer tool • plastic packaging the community is running a culinary program made from cassava (tapioca flour), which is under the auspices of the customary institution. source: diskopindagtan (2009) referring to the local economic development (led) theory, some of the government's policies still prioritize comparative advantages based on physical assets to support food security in kampong cireundeu. the policies should look at competitive advantages based on environmental quality, which ultimately leads to social development and networking (tishaeni, 2010). plus, the raskin (rice for poor family) policy includes some people who only consume rasi as recipients of raskin. provision of raskin assistance for people who consume rasi is undoubtedly not on target even though this assistance usually used by neighbors or relatives who consume rice. consumption dimension the people in kampong cireundeu who chose cassava as their staple food amounted to 54 families or as many as 106 people, the majority aged 41-60 years (37 people). based on the results of sofia's research (2014), the average consumption of “rasi” in 79 people of kampong cireundeu who consumed rasi was 85.15 kg/capita/year so that it needed a dry land area of 304.84 m²/capita/year to meet the needs of rasi per one person resident of kampong cireundeu. meanwhile, the average rice consumption of 160 people in kampong cireundeu who consumes rice is 91.7 kg/capita/year, so that it takes a land area of 229.25 m²/capita/year to meet the needs of rice per one resident of kampung cireundeu. people in kampong cireundeu, whose staple food is rice receives rice by buying, and some of them receive it from the assistance of the 'raskin' government program (rice for the poor). the amount of cassava consumption in cireundeu village in one year is 31,860 kg/year. the amount of rasi production per person is 1,291,389 kg/year. with the potential consumption of cassava at 14,630 kg/year, the level of sufficiency in meeting the rasi needs of 54 households in kampong cireundeu, is sufficient (mahayana, 2011). the choice of carbohydrate sources other than rasi is the most extensive processed flour products such as noodles (107.57 kcal/cap/day), then other processed flour (71.30 kcal/cap/day), tapioca flour preparations (70.71 kcal/cap/day) also bread (68.05 kcal/cap/day), cassava (38.27 kcal/cap/day) and several other types of tubers. the processed tapioca flour usually consumed by the public, such as opaque, crackers, dumplings, pastries, and some other derivative products (sofia, 2014). for the people of kampong cireundeu, who only consume rasi, the difference in the price of rice and rasi is quite high. the price range of rice is rp 8,000 rp 10,000/kg and rasi rp 5,000/kg, is used to buy more diverse types of side dishes as an addition to protein intake. it causes the protein adequacy level of people who only consume rasi better (82.54%) than those who consume rice (76.56%) (sofia, 2014). regarding food allocation at the household level in kampong cireundeu, all respondents answered that men and toddlers prioritized to get greater diversity and quantity of food. men considered to be the primary breadwinners, and toddlers need better nutrition for growth and development. social dimension according to vallee (2007), the social dimension of the food security system related to food stability is a social safety net. kampong cireundeu is known as the food security tourism village (dewitapa), which was inaugurated through the decree of mayor cimahi no. 501/kep 208/bpmppkb/2010 concerning food self-reliance village. the tradition handed down from generation to generation consumes rasi by 14.1% of the people of cireundeu, and the ability to meet their own basic food needs causes the government of cimahi issued the decree. sustainability international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 68 the management of agriculture and livestock in kampong cireundeu more dominated by community groups that consume rasi that under the customary institutions in kampong cireundeu. unfortunately, there is no form of social safety nets to store food for an extended period in kampong cireundeu. initially, the ancestors kept rice in a barrel as a form of "food security". rice, like food, must always be at home. in the rice produced was sold and a small portion set aside in the barrel, but now this is not done anymore (tishaeni, 2010). the transition from staple food from rice to rasi also has the consequence that rasi unable stored for long periods. maximum storage is usually only about 6 (six) months. so that food reserves for emergencies such as natural disasters or dried-up season are not available in kampong cireundeu. farmers only manage cropping patterns in their fields so that the harvest can be adjusted to their consumption needs and comply with established spatial rules. so far, the supply of local staple food supplies that are the mainstay of the community, and the government is the only rice stock in the social service, the national logistics agency, and the national disaster management agency (badan nasional penanggulangan bencana) that can be used in disaster conditions. conclusion as the conclusions from the results of the analysis and discussion of research on the food security system in kampong cireundeu, it concluded that the majority population consumes rice. the existing land entirely planted with cassava and other crops. analysis of the ecological dimension, which is related to food availability, land-use change tendency also occurs in kampong cireundeu as population growth is getting higher. the fulfilment of community food needs in kampong cireundeu certainly filled from outside kampong cireundeu. analysis from the economic dimension, the majority of job choices made by the people of kampong cireundeu are casual daily laborers who do not provide certainty for each individual to continue earning income. besides, the work choices that are also widely chosen by the people of kampong cireundeu are factory workers. with the level of education of the majority of people who have only graduated from elementary and junior high school, it is difficult for people who work as factory workers to get adequate income. the low level of income of the majority of people in kampong cireundeu can lead to the vulnerability of people's access to food. moreover, the dependence of the community on food supply from outside, causing the level of vulnerability of people to access food, became higher. analysis of the dimensions of consumption, the average value of the energy adequacy level (eal) of staple rice, and the cassava staple food are in the healthy category. for the protein adequacy level (pal), the average value of the rice staple food pal was in the medium level deficit category. the pal value of cassava staple food was in the middle deficit category. the food expectation score (fes) of individual rice food and cassava staple food was below the ideal fes score. besides, the consumption patterns of the people in kampong cireundeu who prefer to substitute their staple foods with processed wheat products, which are imported foodstuffs, cause the supply of food consumed by the people in kampong cireundeu to be increasingly dependent from outside kampong ciruendeu area. analysis of the social dimension, which is related to food stability, the social structure of the community of cireundeu 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(2005). political ecology: where is the ecology? progress in human geography 29, 1, 73-82. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 239 social entrepreneurship in msme development volume: 2 number: 3 page: 239-243 1mimin yatminiwati, 2moh. hudi setyobakti, 3riza bahtiar sulistyan, 4emmy ermawati 1,2department of accounting, institute of technology and business, widya gama, indonesia 3,4department of management, institute of technology and business, widya gama, indonesia corresponding author: riza bahtiar sulistyan department of management, institute of technology and business, widya gama, indonesia email: rizabahtiars@gmail.com article history: received: 2021-10-25 revised: 2021-11-15 accepted: 2021-11-18 abstract: the creative industry through community-based industry on the scale of msmes, has developed quite well. the creative industry has the opportunity to continue to increase, because the industry is responsive to absorb the accumulation of social phenomena in society and pour it into the context of products and services. the problems faced by msmes are still homework, the problems include fulfilling the market aspect, which is caused by the availability of the goods produced. this study aims to obtain problem information and the right solution approach in answering the existing problems. the results of the study indicate that the problem of human resource availability can be done with alternative solutions in the form of a social entrepreneurship approach with the involvement of the community around the industry keywords: creative industries, msmes, human resources. cite this as: yatminiwati, m., setyobakti, m.h., sulistyan, r.b., ermawati, e. (2021). “social entrepreneurship in msme development.” international journal of environmental, sustainability, and social sciences, 2 (3), 239-243. introduction the existence of a business entity is influenced by several factors, including the continuity of production to meet market demand. this also applies to micro, small and medium scale industries or commonly referred to as msmes. the industrial sector production process requires several inputs including human resources as labor where human management is the most important asset for the company (diana, 2015). the existence of these human resources is an important part that can support the sustainability of a business as in small industries (lukiana & sulistyan, 2021). in the msme industry, human resource inputs will not only have an impact on increasing the amount of production, but this will also have an impact on improving the welfare of the employees themselves. so that the existence of msmes actually also plays an important role in efforts to improve the welfare of the community, especially the surrounding community who are involved in the industry. msmes have an important role in efforts to lift the community's economic sector, where micro, small and medium enterprises are not only in the absorption of labor and community welfare in the region, in many ways they become the glue and stabilize the problem of social inequality (elfianto, 2016). the concept of development with a community-based approach can be one of the ways used by the msme industry in developing its business. this method is a form of community empowerment (sulistyan, setyobakti, & darmawan, 2019). the creative industry in recent years has developed quite well, this provides fresh air on how this sector is able to have an impact both socially and economically. the creative industry has the opportunity to continue to increase, because the industry is responsive to absorb the accumulation of social phenomena in society and pour it into the context of products and services (gunawan, katili, & lestari, 2017). capturing social phenomena, especially in seeing the gaps in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 240 the surrounding community over poverty that occurs, with the involvement of the community is a form of replication of the concept of social entrepreneurship. entrepreneurs don't just make business opportunities for themselves, but how can they invite others to join and get benefits, such as additional income or income. concepts related to the creative industry have begun to be developed in several areas, such as in lampung (palupi, nusantoro, & septiani, 2021), banyumas (rosyadi, haryanto, kusuma, & fitrah, 2020), banyuwangi (anoegrajekti et al., 2021; sulistyan & paramita, 2021), including a small town in lumajang (lukiana & sulistyan, 2021; setiyo, paramita, & sulistyan, 2021). one example of this phenomenon is what happened to a creative msme industry in jatisari village, lumajang regency, east java. this industry has been around for about five years. the field being worked on is the creative sector of making synthetic rattan woven. marketing of the product is relatively no problem, because it is able to market to outside the region. in its development there are actually obstacles in providing products, which have not been able to fulfill due to the limited number of products produced. this condition occurs because of the capital factor and the limited number of employees. business owners on the other hand, there is potential for community groups, especially mothers, who can become business partners, by being involved in production activities. this partnership model is being built by entrepreneurs in developing their business. msme creative industry msmes are a small and medium-sized micro-scale industry sector. there are several definitions that are conveyed by both experts and official government agencies. the central statistics agency (bps) provides a definition of msmes based on the quantity of labor. small businesses are businesses that have a workforce of 5 to 19 people, while medium-sized businesses are businesses that have a workforce of 20 to 99 people. according to the ministry of finance, based on the decree of the minister of finance no. 316/kmk 016/1994 dated 27 june 1994 that small businesses as individuals/business entities that have carried out activities/businesses that have sales/turnovers per year are as high as rp. 600,000,000 or assets (assets) of a maximum of rp. 600,000,000 (excluding land and buildings occupied). the definition of small business according to law no. 20 of 2008 concerning micro, small and medium enterprises in article 1 are productive economic businesses that stand alone, which are carried out by individuals or business entities that are not subsidiaries or branches of companies that are owned, controlled or become part, either directly or indirectly. directly, from medium or large businesses (nasution, 2017). paying attention to the definition above, that in essence the msme industry sector in the micro, small and medium scale is managed independently with certain turnover limits. the creative industry is an industry based on creativity with the development of potential either based on culture, tourism or certain potentials. this industry explores innovations that are carried out in responding to market needs by paying attention to the potential they have. creative industries on the msme scale are currently emerging, showing that ideas, ideas or innovations among the community are very developed (larassaty, 2016). social entrepreneurship social entrepreneurship is a form of integration between the entrepreneurial spirit and social aspects of society. the development of a social entrepreneurship ecosystem in the midst of society in indonesia is currently one of the models that are expected to overcome social inequality in society. previous studies stated that developing a social entrepreneurship ecosystem that puts forward innovation and collaboration is one of the solutions needed to overcome social problems that occur in the midst of indonesian islamic society [8]. the implementation of the social entrepreneurship model is starting to bloom in the community, especially among social activists. social entrepreneurship is one of the solutions needed to overcome social problems that occur in indonesia [9]. in the field of small industrial business, this is also the case, especially for entrepreneurs who also double as social activists in their area. where the business activities international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 241 carried out remain profit oriented but also take into account the aspect of involving the surrounding community in their business activities as stated by (setyobakti, 2017), that the existence of village economic institutions such as bumdesa, also prioritizes social aspects methods this type of research uses a qualitative approach with a case study model. we used the method of active participation and were involved in the research process. this study seeks an answer to a phenomenon that occurs in connection with the implementation of msme industry activities in the creative industry of synthetic rattan dfanda rattan, jatisari village, lumajang district, with the application of a social entrepreneurship approach in its activities. the approach is to describe the problems and solutions faced by the entity. the resource persons in this study are the owner and director of msmes and community representatives, namely the group of mothers who are around the industrial location. results and discussion dfanda rattan is a home industry that is included in the msme category. the focus of its activities is on the creative industry of handicrafts made from synthetic rattan. the business was established in 2016 and received a business license from the trade office in 2018. the location of the rattan dafnda business is located in rt 04 rw 01 jatisari tempeh village, lumajang. the average production volume is 30 items per month, with an average monthly turnover of 30 to 50 million. the market reach includes lumajang and neighboring districts (jember, probolinggo, bondowoso, banyuwangi) as well as across provinces, namely bali and sumatra. this effort involved 10 workers, consisting of local village youths. demand for goods has increased, only market fulfillment is limited to a production capacity of 30 units of goods. there is a disparity between market demand and the fulfillment of dfanda rattan, causing the level of confidence in the sustainability of the market to decrease. this problem is actually caused by limited production capacity, due to a lack of trained personnel and capital. this is as stated by wahyudi "currently we are a bit overwhelmed to meet market demand, because our production capacity is limited, our current obstacle is the lack of capital and skilled labor". based on the interview, the problem in managing activities is in the market aspect which comes from the availability of human resources. for the business sector, there is an integration between sales and production plans, especially for companies engaged in manufacturing. three components that become inputs in manufacturing activities are materials, labor and tools. human resources are important inputs in the production process. good hr input will produce good output. considering that humans themselves as factors of production, like other production factors, are inputs that are processed by the company and produce outputs. new employees who do not have the skills and expertise are trained, so that they become skilled and expert employees. if he is trained further and given experience and motivation, he will become a mature employee. this human resource processing is called human resource management. based on the problems listed above, in simple terms, the solution approach is to provide competent production employees. the problem is how the supply of labor or employees is obtained properly while still prioritizing the existing social aspects, given that there are still problems of community inequality around the business location. the results of the interview with the owner of the production, wahyudi stated, "currently our problem is human resources, but we want skilled, ready-to-use human resources". wahyudi further said, "actually, we want to optimize the potential of mothers and mothers around our business location, because on the other hand, in order to provide benefits to them, at least increase income for the family, i think direct community involvement or not will be able to maintain together with the continuity of the place of business. statements from informants indicate that if you use labor from groups of women around the location, it will provide benefits. this is in accordance with the concept of entrepreneurship in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 242 the perspective of community empowerment. the pattern of skill improvement can later be provided through practical training and business management. this is in accordance with the results of research that the social entrepreneurship approach is able to provide a social impact and a sense of belonging to the program being run (suharyono, 2017) and social and economic aspects are able to have a positive impact on the sustainability of a business (setyobakti, 2017). as revealed by the informant, bapak wahyu that “in my opinion, the model developed is a partnership between business owners and women's groups. the trick is the provision of training and capital of materials and tools. this pattern is in accordance with what is expected by the surrounding community, mrs. sumiyati, one of the representatives of the mothers' group, stated "i and my friends hope that there will be entrepreneurs who provide additional work for us, so that we can increase our family income. materialize soon. based on some of the explanations above, the concepts built in the development of msmes, especially dfanda rattan are as follows; a. recruiting mothers around the location who are still in their productive age b. organizing mothers' groups as partners c. provide adequate training supplies d. provide capital materials and tools to partners through groups e. make operational standards of work and results f. collect and buy group results these stages are designed as an effort to answer the problems of the dfanda rattan industry while at the same time providing a solution for the social gap that occurs around the industrial location. so that there is a symbiotic mutualism between entrepreneurs and the community. conclusion the msme creative industry is one of the drivers of the country's economy. the direct impact also contributes greatly to efforts to show the uniqueness of a product that is innovative and creative. the sustainability of the msme sector is expected to continue to grow. however, it is not without problems, including the factor of resource availability. an entrepreneurial-based solution approach is one way to minimize the problems that occur. it is this model that is expected to continue to be replicated elsewhere, with some existing modifications, so that in the future the problem of disparity in the development of msmes can be resolved. references anoegrajekti, n., asrumi, macaryus, s., iskandar, i., attas, s. g., sunarti, s., & saddhono, k. (2021). optimization pillars of potential culture and creative industry in banyuwangi, east java, indonesia. psychology and education, 58(3), 2025-2032. doi: 10.17762/pae.v58i3.4183 diana, r. (2015). sumber daya manusia dan produktivitas kerja. istinbath, 15(1), 89-103. elfianto. (2016). inovasi pengembangan usaha mikro kecil dan menengah (umkm) dalam mempercepat pembangunan daerah. jurnal manajemen dan kewirausahaan (jmk), 7(3), 15-30. gunawan, a., katili, p. b., & lestari, m. (2017). pemetaan potensi industri kreatif unggulan untuk meningkatkan pertumbuhan ekonomi. journal industrial servicess, 3(1b), 203-209. doi: 10.36055/jiss.v3i1b.2086 larassaty, a. l. (2016). kontribusi sumber daya manusia di bidang industri kreatif untuk meningkatkan kinerja pariwisata (studi kasus pada dinas kebudayaan dan pariwisata kebupaten pasuruan). paper presented at the prosiding seminar nasional ekonomi dan bisnis & call for paper feb umsida 2016. lukiana, n., & sulistyan, r. b. (2021). penguatan usaha kecil berbasis godong simbukan dalam meningkatkan ekonomi masyarakat kabupaten lumajang. dinamisia : jurnal pengabdian kepada masyarakat, 5(4), 1036-1042. doi: 10.31849/dinamisia.v5i4.5820 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 243 nasution, l. (2017). urgensi usaha mikro kecil dan menengah berbadan hukum. adalah: buletin hukum & keadilan, 1(7), 63-64. doi: 10.15408/adalah.v1i7.9097 palupi, p. e., nusantoro, j., & septiani, a. (2021). peran ekonomi kreatif dalam meningkatkan pendapatan pedagang (studi kasus pada pasar yosomulyo pelangi). jurnal akuntansi aktiva, 2(1), 256-263. rosyadi, s., haryanto, a., kusuma, a. s., & fitrah, e. (2020). the role of creative economy in promoting sustainable rural development. advances in social science, education and humanities research, 389, 111-115. doi: 10.2991/icstcsd-19.2020.23 setiyo, j., paramita, r. w. d., & sulistyan, r. b. (2021). exploration community empowerment of lumajang typical batik enterprises for culture preservation. ijebd (international journal of entrepreneurship and business development), 4(3), 351-355. doi: 10.29138/ijebd.v4i3.1392 setyobakti, m. h. (2017). identification of business enterprises bumdes based on social and economic aspect (case study at bumdes ijen lestari tamansari village district of banyuwangi). jema: jurnal ilmiah bidang akuntansi dan manajemen, 14(2), 101-110. suharyono. (2017). sikap dan perilaku wirausahawan. ilmu dan budaya, 40(56), 6551-6586. sulistyan, r. b., & paramita, r. w. d. (2021). business location planning assistance: preservation of traditional culture of kampoeng batara banyuwangi. empowerment society, 4(1), 1721. doi: 10.30741/eps.v4i1.634 sulistyan, r. b., setyobakti, m. h., & darmawan, k. (2019). strategi pemberdayaan masyarakat melalui program pembentukan destinasi wisata dan usaha kecil. empowerment society, 2(2), 1-7. doi: 10.30741/eps.v2i2.457 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 165 the performance of employees of banks with work motivation as moderator volume: 2 number: 3 page: 165-173 1ni kd. sioaji yamawati, 2i gusti ayu ratih permata dewi 1,2, warmadewa university, indonesia corresponding author: i gusti ayu ratih permata dewi email: rpdiga@gmail.com article history: received: 2021-10-25 revised: 2021-11-15 accepted: 2021-11-29 abstract: this study aims to influence the effectiveness of accounting information systems and work motivation on employee performance. furthermore, work motivation is a moderator between the effectiveness of accounting information systems and employee performance. this research was conducted at the rural bank (bpr) in gianyar regency. retrieval of samples with purposive sampling technique. technical analysis of the data used is using the approach partial least square (pls). results of the study show that the effectiveness of the accounting information system and motivation to work affect the performance of employees. furthermore, work motivation can moderate the effect of the effectiveness of accounting information systems on employee performance. keywords: effectiveness, performance, motivation, accounting information system cite this as: yamawati, n. k. s., dewi, i. g. a. r. p. (2021). “the performance of employees of banks with work motivation as moderators.” international journal of environmental, sustainability, and social sciences, 2 (3), 165-173 introduction in the era of globalization, technological developments are always running and growing rapidly. progress technology provides the impact of the changes that are so large in the lives of human people (di salvo et al., 2017; yanyu wang et al., 2019). the development of technology of information is also an effect on the company, but also gives the effect that significant to the system information of accounting in the organization of business, regard this indicates that the technological system of information already become a necessity to show the working entity company or organization the (govindarajan, 1988; naiyananont & smuthranond, 2017). the use of technology information is expected to help the company provide information that is useful in making decisions. each company shall provide an update each period to meet the needs of information finances that can be reliable and relevant for the parties who have the interests of both the internal company (management company) and the external company (investors, governments, and auditors) (jensen & meckling, 1976; paino et al., 2015; saputra & anggiriawan, 2021; sara et al., 2020). according to robbins (sinambela, 2012: 5), job performance is the result of evaluating the work done by individuals compared to the criteria that have been set together. prawirosentono and primasari (2015: 2) mentions that job performance is the result of work that can be achieved by a person or group of people in an organization, in accordance with their respective authorities and responsibilities, in order to achieve the objectives of the organization in question, not breaking the law and in accordance with morals and ethics. riva'i (2009:532) defines performance as the willingness of a person or group of people to carry out an activity, and perfect it according to their responsibilities with results as expected. while according to mathis (2011: 378), performance (performance) is basically "what is done or not done by employees". what is meant to be done and not done here is work or duties that are the employees’ responsibility. an organization that can compete with the competitors by way of using the good system information, so much the company or organization issuing the funds are so large in investments such (cruz et al., 2020; mariyatni et al., 2020). though so, the success of a system of information also depends on the ease of the system and the utilization of the system that the users of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 166 system because technology system information is held in a company to assist individuals in completing their duties (brennan & connell, 2000; saputra et al., 2021). technological developments that occur at this time also affect the information system in banking, especially bpr. in general, the purpose of the utilization of system information and technology information in banking more emphasize on the level of reduction of errors in the processing of transactions which during this is done by the manual and provide information statements financial are accurate and precise time that can be used by management to make decisions (susanto, 2017; ugwunta & ugwuanyi, 2019) , thus giving the impact that outside unusual considering the industry 's most high level of dependence on the activities of collecting, processing, analyzing data and submission of a report that is required to meet the needs of its customers (boekestein, 2009; cai et al., 2019). motivation is one of the concepts of psychology 's most important and vital for managers in directing subordinates to get a good goal (bayih & singh, 2020; poletti-hughes & briano-turrent, 2019). motivation becomes an important role that determines the absence of a work of vision and mission that explains the achievement of the objectives as a whole (lin et al., 2018). technology acceptance model (tam) or model acceptance of technology is one of the theories about the use of system technology information that is considered to be very influential and is generally used to explain the acceptance of the individual against the use of system technology information (lee et al., 2003; venkatesh & davis, 2000). excess tam the most important is that tam is a parsimony model, which is simple but valid (liao et al., 2018). in addition, tam has also been tested with many studies, the results of which are that tam is a good model, especially when compared to the tra and tpb models. in tam, acceptance of the user in the use of the system information is influenced by two constructs , namely usability (perceived usefulness) and ease of use (perceived ease of use) (rauniar et al., 2014). both construct such a difference most striking that there are at tam if compared with the tra and tpb. in addition, in tam, there is also no construct of the subjective norm (subjective norm) and behavioral control (perceived behavioral control) (venkatesh & davis, 2000). the construct another in the tam together with the tra, simply because it is more devoted to using technology, the term also adjusts (taufik & hanafiah, 2019). h1. the effectiveness of ais has a positive effect on employee performance. a manager of a company requires the information to determine the activities of what has been going on in his company and then evaluate whether the activity that has been done has been following what is already planned (ma & liu, 2011). the employees need the information to carry out activities of daily (mariyatni et al., 2020). a system of information generates the information that is needed by the leadership of the company. information that either is accurate, trustworthy, and can be provided at the time required (jardali et al., 2015; malmi, 2001). a system is an entity that has a goal together and has portions that mutually integrate one each another (kartika, 2017; whipple, 2018). a system must have two activities ; first , the existence of input (input) which is a source to be able to operate a system ; second : there are operational activities (processes) that convert inputs into outputs (outputs) in the form of operating results (objectives/targets/targets of operating a system) (wu et al., 2020). while accounting is the art of recording, classifying, and summary to the transaction economy that produces information, finance is used to make decisions. therefore, the accounting information system can be defined as an activity that is integrated which produces reports in the form of a data transaction of business are processed and presented as into a report finances that have meaning for the parties who need it (mailoor et al., 2003; möller & schaltegger, 2005; suardikha, 2013). therefore, from the understanding of accounting information system can be concluded that the accounting information system is an activity that integrates the form of a data transaction business which is then processed and presented to be a report that has meaning for the parties who need it (chatzivgeri et al., 2019; stefan-duicu & stefan-duicu, 2015). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 167 h2. work motivation has a positive effect on employee performance. h3. work motivation strengthens the effect of ais effectiveness on employee performance. methods this research was conducted at rural banks (bpr) in gianyar regency. time study is the year 2021. the population in the study of this is the company bank crediting (bpr). retrieval of samples with technique purposive. purposive sampling is used because the information will be taken based on the researcher's criteria. the respondent's criteria in this study are to select employees who work concerning accounting information systems. table 1. classification total sample employee in bank crediting (bpr) in the district of gianyar no. bank name number of employees 1 pt. bpr aruna nirmaladuta 5 2 pt. bpr artha bali jaya 5 3 pt. bpr angsa sedana yoga 4 4 pt. bpr bali dewata 5 5 pt. bpr baskara dewata 4 6 pt. bpr eka ayu artha bhuawana 4 7 pt. bpr gianyar parthasedana 5 8 pt. bpr krisna yuna dana 4 9 pt. bpr mitra bali srisedana mandiri 4 10 pt. bpr mas giri wangi 4 11 pt. bpr mulia wacana 4 12 pt. bpr naga 5 13 pt. bpr nusamba tegalalang 5 14 pt. bpr pukusa bali dwipa 4 15 pt. bpr pertiwi 4 16 pt. bpr ragajayatma 4 17 pt. bpr sadu artha 5 18 pt. bpr sari werdhi sedana 5 19 pt. bpr sukawati pancakanti 6 20 pt. bpr suadana 5 21 pt. bpr suryajaya ubud 5 22 pt. bpr tish 5 23 pt. bpr ulati dana rahayu 4 24 pt. bpr werdhi sedana 5 source: association of indone accounting information system rural banks techniques of collecting data used are using a questionnaire that lists types of questions covered in the auditor who becomes the respondent to use the scale of likert. analysis of the data used in this study is the warp partial least square program. result and discussion measurement model testing will be conducted to show the results of the validity and reliability tests. based on the convergent validity and test composite reliability and cronbach's alpha, the entire variable already meets the criteria of validity and reliability. evaluation models structural aims to predict the relationship between latent variables based on the theory of substantive model of structural evaluated by using the r-square to construct dependent. show strong weakness of the effect that caused by a variety of variables exogenous to the variable endogenous. rated r-square (r2) is more substantial than 0.50 category models strong. the rsquare value (r2) of each endogenous variable is presented in table 4 at the bottom. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 168 table 2. coefficient r 2 r square r square adjusted employee performance 0,868 0,870 source: data processed 2021 table 2 shows that the value of r-square (r2) all the variables more than 0.50 so that the entry in the criteria of strong , can be said to be a model that is formed is strong . the test is done to determine whether the effect is directly from each of the variables used in this research. table 3. p ls . test results original sample (o) sample mean (m) standard deviation (stdev) t statistics (|o/stdev|) p values accounting information system -> employee performance 0,356 0,370 0,080 1,990 0,031 work motivation -> employee performance 0,140 0,167 0,179 1,457 0,042 moderating effect work motivation -> employee performance 0,267 0,23 0,076 1,989 0,032 source: data processed 2021 the test results showed that the entire value of the p-values is smaller than 0.05. so, it means going on the effect that is significant to the entire relationship that is tested in a study of this. so here is presented a picture scheme of the path that is used in research this. the first hypothesis states that the effectiveness of the accounting information system has a positive effect on employee performance. based on the analysis result can be seen that the value of p-value 0.031 is smaller than 0.05, this means that h1 is accepted that the effectiveness of the system of information accounting impact positively on the performance of employees (priliandani et al., 2020; suardhika et al., 2012; suardikha, 2013). accounting information system is a collection of information about finances are derived from the activities of collecting processing of transactions that relate to finance the system huh ng both regarded as fax tor important in the achievement of the performance, which is great especially in the process of making the decision (bowrin, 2004; dong et al., 2017). more and better quality of accounting information system which includes : easy to use, access that is fast, reliable, flexible , and secure to protect the data user then the system will feel satisfied (chen et al., 2019; sitawati et al., 2017). the second hypothesis states that work motivation has a positive effect on employee performance. based on table 4, the value of p-value 0.0 42 l ore smaller than 0.05; this means that h 2 is accepted that the motivation of work affects positively on the performance of employees. this explanation is from the theory that has been put forward by lerner et al. (2009), which states that work motivation plays a very important role in improving employee performance. the interest motivates employees so that employees can carry out their work with effectively and efficiently by increasing the performance of the company (ghani et al., 2016; groen et al., 2017). with such motivation to work is also able to improve the spirit, morale, work, and passion work for perceived that the job is challenging (lin et al., 2018; strauss et al., 2017). by way of this, a company can encourage the development achievements of the motivation of the work that will trigger growth and development competition is healthy between individual or teamwork the companies (fama, 2012; prabandari & sholihah, 2015; yandong wang et al., 2019). influence effectiveness accounting information system to performance employees with motivation work for moderating international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 169 the third hypothesis states that work motivation strengthens the effect of ais effectiveness on employee performance. based on table 4, the value of p-value is 0.03 2 l ore smaller than 0.05; this means that h1 is accepted that motivation work strengthens the influence of the effectiveness accounting information system on the performance of employees (mariyatni et al., 2020). therefore, motivation becomes one of the variables that important who have influence great for the organization of companies to improve the performance of employees of an employee or employees who already have the motivation will survive on its work in the period that is sufficiently long as measures to achieve the objectives they are (möller & schaltegger, 2005; patiar & mia, 2008; suardikha, 2013). according to chenhall & langfield-smith (1998), employees will last a long time on their work when they are already working as effectively. accounting information system has a computerized course more effective for employees. elfaki (2018) stated that work motivation strengthens the effect of accounting information system effectiveness on employee performance. conclusion based on the results of the analysis and processing of data on a study of this , the author can make some conclusions about the performance of employees of bpr branch gianyar, in simultaneous and partial, variable effectiveness of the implementation of accounting information system and motivation to work an effect on the performance of employees. furthermore, work motivation can moderate the effect of the effectiveness of accounting information systems on employee performance. for the next researchers in the future to be able to expand or add to the population and research samples. to research further, add a variable other outside variables that the researchers used in this study. variable else meant is compensation, communication interpersonal, commitment, suitability task of technology and variable variables other that may affect the employee's performance. references bayih, b. e., & singh, a. 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(2020). optimizing the governance model of urban villages based on integration of inclusiveness and urban service boundary (usb): a chinese case study. cities, 96(january 2019), 102427. https://doi.org/10.1016/j.cities.2019.102427 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 351 the influence of managerial ownership, profitability and leverage on financial distress (empirical study on property and real estate companies listed on the indonesia stock exchange (idx) 2016-2019) volume: 3 number: 2 page: 351 358 1minanari minanari 1faculty of economics and business, university of mercu buana, indonesia corresponding author: minanari minanari e-mail: minanari@mercubuana.ac.id article history: received: 2022-03-30 revised: 2022-05-29 accepted: 2022-07-17 abstract: financial distress is the stage of declining financial condition that occurs in a company prior to bankruptcy or liquidation (platt & platt 2002). the company can get out of this financial difficulty if the company has a strong determination to keep running its business even though it is in financial difficulty, on the condition that the company must really manage finances very carefully, thoroughly and precisely if this can be appropriately maintained. this study aims to examine the effect of managerial ownership, return on equity, debt to assets ratio and current ratio on financial distress. the research object is property and real estate companies listed on the indonesia stock exchange in 2009 – 2019. the total sample used in the study is 14 companies. the method was purposive sampling and a total sample of 35 annual report data. the analysis technique used in this study was the classical assumption test and multiple regression analysis. based on the results of the analysis show that the profitability ratio as measured by return on equity (roe) has a positive effect and the leverage ratio as measured by the debt to asset ratio (dar) has a negative effect on financial distress. meanwhile, managerial ownership has no effect on financial distress. keywords: managerial ownership, profitability ratio, leverage ratio, financial distress. cite this as: minanari, m. (2022) “the influence of managerial ownership, profitability and leverage on financial distress.” international journal of environmental, sustainability, and social sciences, 3 (2), 351 – 358. introduction financial distress is the stage of declining financial condition that occurs in a company prior to bankruptcy or liquidation (platt & platt 2002). the company can get out of this financial difficulty if the company has a strong determination to keep running its business even though it is in financial difficulty, on the condition that the company must really manage finances very carefully, thoroughly and precisely if this can be appropriately maintained. consistently and gradually paying off debt, the company will get out of financial trouble. short-term financial difficulties are temporary and not so severe. but if this kind of difficulty is not handled, it can develop into an insolvable difficulty. if they are not solvable, the company can be liquidated or reorganized. liquidation is chosen if the value of the liquidation is greater than the company's value if it is continued. bankruptcy analysis was conducted to obtain an early warning of bankruptcy (early signs of bankruptcy). the earlier the signs are known, the better management can make improvements. creditors and shareholders can make preparations to overcome various bad possibilities. (hanafi and halim, 2014:260-261). according to law number 37 of 2004 concerning bankruptcy and postponement of debt payment obligations, the house of representatives ratified. the process of resolving indonesian bankruptcy cases is carried out in the commercial court (court) within the general court environment. according to (brigham, 2012: 2-3) failure of signal theory (signalling theory), a signal or signal is an action taken by the company to give the economy (economic distressed) is a condition where the company loses money or the company income is unable to cover its own costs, meaning mailto:minanari@mercubuana.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 352 this the rate of profit is less than the cost of capital or the present value of the company's cash flows is less than liabilities. failure occurs when the actual cash flow of the company is far below the expected cash flow. financial distress is a company condition where funds are in difficulty, both in terms of funds in terms of cash or terms of working capital. some asset-liability management plays a very important role in the arrangement to prevent financial failure. financial failure can also be interpreted as insolvency that distinguishes between the cash flow basis and the stock basis. researchers chose property and real estate companies listed on the indonesia stock exchange as objects of research because property and real estate companies are national in scale. research on economic growth can sometimes go up and down over time. this is because researchers are interested in finding out its effect on financial difficulties. the purpose of this study is to determine and analyze the effect of managerial ownership, return on equity and debt to assets ratio on financial distress. signaling theory. clues to investors on how management views the company's prospects. this signal is in the form of information about what management has done to realize the owner's wishes. information released by the company is important because it influences the investment decisions of parties outside the company. such information is important for investors and business people to essentially present information, notes or descriptions, both for past, present and future conditions for survival. signaling theory explains why companies have the urge to provide financial statement information to external parties. the company urges to provide information because there is information asymmetry between the company and outsiders because the company knows more about the company and its future prospects than outside parties (investors and creditors). lack of information to outsiders about the company causes them to protect themselves by charging a low price for the company. firms can increase firm value by reducing information asymmetry. (scott and brigham, 2008). this signaling principle teaches that every action contains information. this is due to the existence of asymmetric information. information asymmetry is a condition where one party has more information than the other party. for example, the company's management has more information than investors in the capital market. factors in the state and position of the company must be included in the stages of the company's life cycle so that by better understanding the position of the stages of the company's life cycle, the use of financial statements can determine the company's accounting information and how it affects the company. (brightman, 2001:36). emphasize the importance of information issued by the company to the investment decisions of parties outside the company. based on signal theory, if managers expect the company's growth in the future at a high level, they will give signals to investors through financial statements (sidabalok et al., 2015). the relationship between signaling theory and financial ratios is that information signals from a company can be shown by analyzing the financial statements that can explain information about the company. (fitriana et al., 2016). companies with good management will encourage external parties or the public, and the information submitted will be an added value in informing the condition of the company operating well. grover score (g-score). financial distress can be described between two extreme points, namely short-term liquidity difficulties (the mildest) to insolvability (the most severe). short-term financial difficulties are usually temporary but can develop to be severe. bankruptcy analysis is useful because bankruptcy can make companies take the necessary anticipation. usually, relatively high bankruptcies are avoided or minimized until the company's financial statements. rating agencies (if any) can also be a source of bankruptcy information. (hanafi and halim 2014: 272). financial distress is a stage of decreasing financial condition before bankruptcy which starts from the company's inability to fulfill its obligations, especially short-term obligations, including liquidity obligations. financial distress is a broad concept consisting of several situations where a company faces financial difficulties. the general term to describe the situation is bankruptcy, failure. (nasution, 2019). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 353 managerial ownership. it is defined as share ownership owned by management. managerial ownership in this study is measured by the percentage level of ownership by the board of directors and the board of commissioners. the ownership structure is one of the factors that can affect the company's condition in the future. the percentage of managerial ownership in property and real estate companies is very small, and perhaps there is no awareness from the directors or commissioners who are interested in their own shares. managerial ownership can reduce agency problems that arise in a company. the greater the proportion of ownership of the company by management (directors or commissioners), the greater the ownership by management, the greater the responsibility of the management in managing the company. the owner as the manager runs the company as well as possible to increase effectiveness and reduce work fraud within the company. (hastuti, 2014). profitability. return on equity (roe) measures the company's ability to generate profits based on specific share capital. this ratio is a measure of profitability from the perspective of shareholders and this ratio does not take into account dividends or capital gains for shareholders. return on equity is influenced by return on assets and the level of corporate financial leverage. (hery,2016:192). the ability to earn a profit can be measured from its own capital or from all funds invested in the company. a profitability ratio is a ratio to assess the company's ability to seek profit. this ratio also provides a measure of the level of management effectiveness of a company. this is indicated by the profit generated from sales and investment. (adhi, 2017). leverage. the debt to assets ratio is the ratio used to measure the ratio between total debt and total assets. the ratio is used to measure how much the company's assets are financed by debt or how much the company's debt affects asset financing. if the debt-to-asset ratio is high, this will reduce the company's ability to obtain additional loans from creditors because it is feared that the company will not be able to pay off its debts with its total assets. (hery, 2016: 166). the effect of managerial ownership on financial distress. according to hastuti (2014), managerial ownership can reduce agency problems that arise in a company. the more significant the proportion of ownership of the company by management (directors or commissioners), the greater the ownership by management, the greater the responsibility of the management in managing the company. the owner as the manager runs the company as well as possible to increase effectiveness and reduce work fraud within the company. hastuti (2014) has conducted research related to managerial ownership, which states that managerial ownership (km) has an effect on financial distress. the more significant the proportion of ownership of the company by management (directors or commissioners), the greater the ownership by management, the greater the responsibility of the management in managing the company. the owner as the manager runs the company as well as possible to increase effectiveness and minimize the threat of financial distress. h1: managerial ownership has a positive effect on financial distress. effect of profitability on financial distress. a profitability ratio is a ratio to assess the company's ability to seek profit. you could say the profitability ratio is a measurement of how able a company can make a profit. the use of profitability ratios can be done by using comparisons between the various components in the financial statements, especially the balance sheet financial statements and the income statement. measurements can be made for several operating periods. and the measurement results can be used as a management performance evaluation tool, failure or success can be used as reference material for profit planning in the coming period. (kasmir, 2015:196-197). the research results of widati and pratama (2015) prove that the profitability ratio (roe) has a significant effect on financial distress by showing that the high return on equity of the company, the less likely the company is to experience financial distress. h2: leverage has a positive effect on financial distress. influence of debt to assets ratio on financial distress. the debt to assets ratio is the ratio used to measure the ratio between total debt and total assets. the ratio is used to measure how much the company's assets are financed by debt or how much the company's debt affects asset financing. if the debt-to-asset ratio is high, this will reduce the company's ability to obtain international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 354 additional loans from creditors because it is feared that the company will not be able to pay off its debts with its total assets. (hery, 2016: 166). research related to leverage (dar) has been conducted by septiani and dana (2019), proving that dar significantly affects financial distress. showing a high dar always has a high probability of bankruptcy and low. this is because companies that have high debt levels can fulfill their asset purchases and increase company profits so that companies avoid financial distress. h3: the debt to assets ratio has a positive effect on financial distress. methods research time and place. the time needed to complete this research is two to three months after all data has been collected. the type of data used is secondary data. the secondary data source comes from annual financial reports on property and real estate companies listed on the indonesia stock exchange (idx) from 2009 to 2019, accessed through the www.idx.co.id website. population and sample. the population is a collection of research subjects or something that focuses on research. the population in this study are all property and real estate companies listed on the indonesia stock exchange (idx) for the period 2009 – 2019. the sample is part of the selected population and represents the selected population and represents population. the sampling technique used is purposive sampling is a technique of determining the sample with specific considerations or criteria and obtained a sample of 35 research data. data collection technique. data collection techniques are carried out by collecting secondary data where the data obtained are not directly from the object but other sources. the data in this study were obtained from the official website of the indonesia stock exchange, namely www.idx.com and the official website of each company. this study also conducted searches from various journals, articles and reference books as a reference in this research. result and discussion descriptive statistics test results. descriptive statistics provide an overview of data that can be seen from the maximum, minimum, average (mean) and standard deviation values of the data. the results of the descriptive statistical test are as follows: glover km roe dar mean -0.161800 0.371429 -0.054743 0.505743 median -0.086000 0.000000 0.010000 0.482000 maximum -0.006000 1.000000 0.583000 1.839000 minimum -0.807000 0.000000 -3.0800000 0.167000 std. dev. 0.181427 0.490241 0.553164 0.291758 skewness -1.910052 0.532181 -4.807022 2.921747 kurtosis 6.593387 1.283217 27.16032 13.74890 jarque – bera 40.11238 5.950309 986.0535 218.2910 probability 0.000000 0.051040 0.000000 0.000000 sum -5.663000 13.00000 -1.916000 17.70100 sum sq.dev. 1.119134 8.171.429 10.40369 2.894181 observations 35 35 35 35 source: eviews 11 output panel data regression model selection test chow redundant fixed effects tests equation: untitled test cross-section fixed effects effects test statistic d.f. prob. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 355 cross-section f cross-section chi-square 5.796000 21.695079 (4.27) 4 0.0017 0.0002 source: eviews 11 output hausman test correlated random effects – hausman test equation: untitled test cross-section random effects test summary chi-sq. statistic chi-sq. d.f prob. cross-section random 8.419124 3 0.0381 source: output eviews 11 simultaneous significance test results (test f) r-square 0,794918 mean dependent var -0.161800 adjusted r-squared 0.775071 s.d dependent var 0.181427 s.e of regression 0.086045 akaike info criterion -1.960688 sum squared resid 0.229515 schwarz criterion -1.782934 log-likelihood 38.31205 hannan-quinn criter -1.899328 f-statistic 40.05293 durbin-watson stat 1.314653 prob(f-statistic) 0.000000 source: output eviews 11 hypothesis: h0: there is no significant effect between the variables km, roe and dar simultaneously on financial distress. h1: there is a significant effect between the variables km, roe and dar simultaneously on financial distress. based on the results of the eviews output, the calculated f value is 76,43629, while the f table with a level of = 5% is 3.82. then it is also seen with a probability of 0.000, which is much smaller than 0.05, so that h0 is rejected. so it indicates that the regression model of managerial ownership (km), profitability (roe), leverage (dar), together (simultaneously), have a significant effect on financial distress (g-score). individual parameter significant test results (t-test) variable coefficient s td. error tstatistic prob c km roe dar 0.083660 0.008890 0.073833 -0483883 0.037677 0.032529 0.028493 0.057470 2.220457 0.273290 2.591223 -8.419718 0.0338 0.7864 0.0145 0.0000 source: output eviews 11 based on the results of the t-test in the table above, it can be concluded that: a) effect of managerial ownership (km) on financial distress variable x1, managerial ownership (km), has an at-count value of 1.170 with a significant probability of 0.273. this shows a significant probability far above 0.05 (0.7864 > 0.05). so this shows that h1 is rejected, which means that the km variable does not affect financial distress. b) the effect of profitability (roe) on financial distress variable x2, return on equity (roe), has an at-count value of 2.591 with a significant probability of 0.0145. this shows a significant probability below 0.05 (0.0145 < 0.05). so this shows that h2 is accepted, which means that the roe variable has a significant positive effect on financial distress. c) effect of leverage (dar) on financial distress international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 356 variable x3, debt to asset ratio (dr), has an at-count value of -8.419 with a significant probability of 0.000. this shows a significant probability far below 0.05 (0.000 < 0.05). so this shows that h3 is accepted, which means that the dar variable has a significant negative effect on financial distress. effect of managerial ownership on financial distress. managerial ownership has no effect on financial distress. the greater the managerial ownership in the company, the management will work harder to improve its performance because management has a responsibility to the interests of shareholders, who are none other than itself, to reduce financial risks that may occur in the company. this is because the high level of managerial ownership will improve its performance because management has responsibility for the interests of shareholders who are themselves and are more careful in determining policies. high enough managerial ownership will unite the interests of shareholders and managers to reduce the potential for financial distress. the results of this study are in line with damayanti et al. (2017), which state that managerial ownership (km) has no effect on financial distress. this illustrates that if the company has large managerial agency costs, it includes company managers who tend to use company resources exploitatively to fulfill their goals, if this happens continuously, it can cause instability of company resources and can cause financial conditions to decline. moreover, increase the occurrence of financial distress. effect of return on equity on financial distress. return on equity (roe) has a positive effect on financial distress. return on equity to measure the rate of return on investment for shareholders. with the value of return on equity, which tends to be high, the return on equity means that the company has high profits, with high corporate profits, the company can fulfill its obligations easily. return on equity is a ratio that shows how much equity contributes in creating net income. the results of this study are in line with widati, and pratama (2015), which state that profitability as measured by return on equity (roe) has a positive effect on financial distress. the higher the equity obtained, the higher the profit earned, it is also possible for funds to be idle, unused, or company funds used as needed, if this cannot be observed, it can be ascertained that the company can experience financial distress. effect of debt to asset ratio on financial distress. debt to asset ratio (dar) has a negative effect on financial distress. this ratio is used to measure how much the company's debt affects asset financing. if the amount of debt is higher, it will have an impact on the company in obtaining loans from creditors because it is feared that the company will not be able to pay off debts with total assets owned. therefore, it can be said that the higher the debt to asset ratio of a company, the higher the possibility of the company experiencing financial distress. the results of this study are in line with the research of septiani and dana (2019), a high dar value does not always have a high probability of bankruptcy but is also low. this is because companies that have high debt levels that can be appropriately used will be able to fulfill the purchase of assets and increase company profits and be able to pay the company's fixed costs. conclusion a) managerial ownership has no effect on financial distress obtained by property and real estate companies for the 2009-2018 period. high enough managerial ownership will unite the interests of shareholders and managers to reduce the potential for financial distress. b) profitability measured by return on equity (roe) has a significant positive effect on financial distress obtained by property and real estate companies for the 2009-2018 period. the higher the equity obtained, the higher the profit earned, it is also possible for funds to be idle, unused, or company funds used as needed, if this cannot be observed, it is certain that the company will experience financial distress. c) leverage measured by the debt to asset ratio (dar) has a significant negative effect on financial distress obtained by property and real estate companies for the 2009-2018 period. because companies that have high debt levels can be appropriately used will be able to fulfill international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 357 the purchase of assets and increase company profits and be able to pay the company's fixed costs. suggestion, based on the research results and conclusions, the following suggestions can be given: a) for issuers (companies) because more and more companies in the same field will create intense competition, innovation and breakthroughs are needed. companies should be able to improve performance to get higher profits. profits that rise will attract investors to invest their capital. and the more people who are interested in becoming investors in a company, the stock price will rise. b) for investors for investors or potential investors, before starting to invest, it would be better to find out the company's financial condition that we will choose. by looking at a company's financial statements by observing the company's profits and debts. if more debt means the company is financed by debt. we recommend that you choose a company that has high assets and high profits as well. so that investors can invest in the right company and not feel anxious. c) for further researchers for further researchers who can improve the shortcomings that exist in this study it is expected to choose variables other than internal and can further develop research with other factors outside this research. references andina, n. f. (2016). pengaruh penerapan good corporate governance terhadap financial distress. jurnal ilmiah akuntansi vol.1 no.2, hal 133-150. https://doi.org/10.23887/jia.v1i2.9989 brigham, e. f. (2011). dasar-dasar manajemen keuangan terjemahan. edisi 10. jakarta: salemba empat . dian p. a, .. &. (2018). analisis perbandingan metode altman (z-score), springate (s-score), dan zmijewski (x-score) dalam memprediksi kebangkrutan perusahaan tekstil dan garmen yang terdaftar di bursa efek indonesia. jurnal administrasi bisnis (jab) vol.60 no.1. eva, l. s. (2016). rasio keuangan dalam memprediksi kebangkrutan perusahaan pertambangan batubara. equity universitas mulawarman samarinda vol 20 no.2. ghozali, i. (2018). aplikasi analisis multivariate dengan program spss. semarang: universitas diponegoro. githa a.p.s, .. y. (2017). analysis of effect of good corporate governance financial performance and firm size on financial distress in property and real estate company lised bei. . fakultas ekonomika dan bisnis universitas pandanaran semarang. halim, m. h. (2015). analisis laporan keuangan edisi tujuh . yogyakarta: upp stim . hasan, e. d. (2018). penggunaan rasio keuangan dan good corporate governance untuk memprediksi financial distress. jurnal reviu akuntansi dan keuangan vol. 8 no. 2. https://doi.org/10.22219/jrak.v8i2.34 hery. (2016). analisis laporan keuangan . jakarta: gramedia. irsyad m, a. f. (2016). pengaruh good corporate governance terhadap financial distress. eproceeding of management vol.5 no.2. kasmir. (2015). analisis laporan keuangan edisi kesatu, cetakan kedelapan . jakarta: raja grafindo persada. khirstina c, .. &. (2018). financial distress pada perusahaan sektor properti go public di indonesia. seminar nasional pakar ke 1. kristina, n. i. (2018). pengaruh risk profile, good corporate governance, earnings, dan capital terhadap prediksi financial distress pada bank perkreditan rakyat. permana vol. ix no. 2. https://doi.org/10.23887/jia.v1i2.9989 https://doi.org/10.22219/jrak.v8i2.34 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 358 made r. c. p, .. e. (2017). pengaruh struktur corporate governance dan ukuran perusahaan terhadap kesulitan keuangan pada perusahaan property dan real estate yang terdaftar di bursa efek indonesia. e-journal s1 akuntansi vol.8 no.2. https://doi.org/10.36448/jak.v8i1.825 nasution, s. a. (2019). faktor yang mempengaruhi kondisi financial distress perusahaan property dan real estate. riset dan jurnal akuntansi vol.3 no.1. https://doi.org/10.33395/owner.v3i1.97 ni wayan a, .. &. (2019). pengaruh rasio keuangan pada financial distress perusahaan ritel yang terdaftar di bursa efek indonesia. e-jurnal akuntansi universitas udayana vol.26. 251 -280. https://doi.org/10.24843/eja.2019.v26.i01.p10 rangga p.a, .. r. (2017). pengaruh good corporate governance, leverage, profitabilitas, dan ukuran perusahaan terhadap financial distress pada perusahaan barang konsumsi yang terdaftar di bursa efek indonesia. jurnal ekonomi dan bisnis dharma andalas vol.19 no.1. rika a, .. r. (2017). analisis rasio likuiditas, profitabilitas, dan solvabilitas untuk memprediksi kondisi financial distress pada perusahaan manufaktur di bei. jurnal riset akuntansi vol. 1 no. 1. s, s. (2018). analisis prediksi kebangkrutan perusahaan dengan menggunakan metode altman zscore pada perusahaan sektor perkebunan yang terdaftar di bursa efek indonesia. jurnal ilman. vol. 6 no. 2. 51-61. https://doi.org/10.32502/jab.v2i1.1165 savera h, .. &. (2017). pengaruh corporate governance terhadap financial distress. jurnal administrasi bisnis (jab) vol. 60 no. 2. verani c, .. e. (2017). analisis rasio keuangan untuk memprediksi kondisi financial distress pada perusahaan manufaktur yang terdaftar di bursa efek indonesia. jurnal akuntansi maranatha vol. 9 no. 2, hal 137 145. https://doi.org/10.28932/jam.v9i2.481 https://doi.org/10.36448/jak.v8i1.825 https://doi.org/10.33395/owner.v3i1.97 https://doi.org/10.24843/eja.2019.v26.i01.p10 https://doi.org/10.32502/jab.v2i1.1165 https://doi.org/10.28932/jam.v9i2.481 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 273 stock return determinants in stock market movements volume: 2 number: 3 page: 273 280 1suharmadi, 2suripto 1faculty of economics and business, universitas mercu buana 2 faculty of economics and business, pamulang university corresponding author: suharmadi email: harmadihardjono@gmail.com article history: received: 2021-07-29 revised: 2021-10-15 accepted: 2021-11-10 the purpose of this study was to examine the effect of economic value added (eva), market value added (mva), residual income (ri), earnings per share (eps), and operating cash flow (ocf) on stock returns. samples used in the study were 22 of the lq-45 index companies listed on the indonesia stock exchange. this study uses multiple linear regression analysis, with partial hypothesis test (t-test), simultaneous test (f test), and coefficient of determination (adjusted r). the results of this research indicate that there is an influence from the variable influence of economic value added (eva), market value added (mva), residual income (ri), earnings per share (eps), and operating cash flow (ocf) towards stock return. this is because the company can create a good performance so that investors can invest in the company. keywords: economic value added (eva), market value added (mva), residual income (ri), earnings per share (eps) and operating cash flow (ocf), stock return cite this as: suharmadi & suripto (2021). “stock return determinants in stock market movements.” international journal of environmental, sustainability, and social sciences, 2 (3), 273 – 280. introduction the development of the capital market is very rapid at this time, so that investors want to invest their capital to earn profits in the short term and long term. it is not separated from companies located in the capital market that is always trying to improve their performance. the company's performance to get a major concern of investors is the profit and cash flow. when faced with two performance financial accounting, investors and creditors need to be sure that the size of the performance that became the focus of their attention is a performance measure that is capable of describing the economic conditions of the company's growth prospects in the future with the good. one of the indicators investors consider in assessing a company's performance is a fundamental aspect of assessing expectations for the results to be obtained. therefore, the financial statements are important information for investors in making investment decisions (harnovinsah and sagala bernad, 2015). in investing, an investor will certainly invest in stocks of companies that have good performance. the good performance indicates that the company can increase wealth for shareholders. therefore, the measurement of the company's performance is required to determine the company's success in maximizing the wealth of shareholders. the company managed to deliver a rate of return as expected by investors (filiana, diana, and junaidi, 2018). financial performance can be seen from the economic value added (eva), market value added (mva), residual income, earnings, and operating cash flow. the approach of the eva measures the company's performance-based value, which describes the absolute amount of the value of the shareholders (shareholder value) created (created) or damaged (destroyed) in a given period, usually one year. positive eva indicates value creation (value creation), while the eva is negative shows the destruction of the value (value destruction) (cahyadi and darmawan, 2016) economic value added (eva) is an indicator of the presence of the creation of the added value of an investment activity (ihsan et al., 2015). the eva (economic value added) approach explains that an effective and efficient company is a company that can generate stock return match or exceeds the return expected by the owners of capital (widiati, 2013). according to the sa'diyah et al. (2015), excess economic value added (1) generally accepted accounting principles do not international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 274 restrict the method of approach to the economic value added. (2) the method of approach to the economic value added supports any decision of the company. (3) the method of approach to the economic value added has a simple structure. in addition to the method of approach to economic value added, other approaches can be used to assess the company's performance based on the market value. the calculation of the value of the market is known as market value added (mva). market value added is a method of approach that assesses the company's competence in raising funds to shareholders. market value-added has the same pressure as economic value added, namely on the welfare of the company's shareholders, which is focused on the assessment of the influence of managerial actions since the establishment of the company (moeljadi, 2006 in bergitta et al., 2014). residual income can also be used to measure the operating performance of the company. residual income that is a positive show of excess earnings than required by the creditors and owners of capital, which means a wealth bag residual claimants, namely the shareholders. on the contrary, residual negative income means a decrease in shareholders' wealth (pradhono and christiawan,2004). according to kartini (2011), eva and mva can help management determine the company's value. the value of the company that created this would affect the community's response, which is reflected through the rise or fall of stock prices. the stock market price is the market-clearing prices that are determined based on the forces of demand and supply. stock prices indicate changes in expectations of financiers due to changes in the financial performance of the company concerned. earnings per share (eps) divides the total profit after tax by the number of shares outstanding. eps is a financial ratio used by investors to analyze the company's ability to earn profits from the selected shares (hanafi, 1996 in susilowati, 2011). preparation of cash flow statement aims to give information historically associated with changes in cash and cash equivalents of a company, by classifying cash flows from operating, investing, and financing activities during a specific accounting period. although much research has been conducted about the stock return of companies listed on the stock exchange, but there are still many differences in the results. the results of these studies varied due to differences like the independent variable and the dependent variable under study; the difference in the observation period is used. so the research about the factors that affect the stock return is still interesting to study. this research is expected to give information about the influence of economic value added, earnings, market value added, and cash flow on stock returns. this information is important for external parties, particularly investors and prospective investors, to decide on the policy of investing. stock return consisting of capital gains and dividends is the goal of the investors investing in stocks. stock returns can be used as one indicator to maximize the prosperity of the shareholders. economic value added (eva) is one of the performance measurement tools, which shows a good measure of the extent to which the company has provided additional value to shareholders. the added value of this occurs when a company makes a profit greater than the cost of capital for the company. the higher the value of the eva reflects the company's earnings are higher. this will attract investors to invest in 47 of these companies. with the increasing number of investors, the stock price will rise, which is then followed by a rising stock returns through capital gains. with increasing profit, then the profit is distributed to shareholders in the form of dividends will also increase. the higher the capital gains and dividends, the stock return will also be higher. it is pointed out that eva affects the stock return. h1: eva has a positive effect on stock return market value added (mva) is the sum of the total value of the companies that have appreciated greater than the amount of the value of the money invested into the company by shareholders. companies with the good performance shown by the mva are positive. while mva is a negative value indicates decreasing the value of the shareholder capital. the higher the value, the mva, then the stock price, so the stock returns will be higher. thus it can be said that the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 275 shareholders' wealth will increase if the value of the mva also increases through increasing capital gains and stock prices. so the higher the capital gains and dividends, then the stock return will increase. it shows the influence of the market value added (mva) on stock returns. h2: mva positive effect on stock return. residual income that is a positive show of excess earnings than required by the creditors and owners of capital, which means it is wealth for residual claimants, i.e., the shareholders. on the contrary, residual income that negative means a decrease in the wealth of shareholders. the growth advantage can be seen through the increase in earnings per share. earnings per share (eps) is usually an indicator of earnings is considered by the investors (the role of capital), which is the figure base that is needed in determining the price of the stock (cahyadi and dermawan 2016). h3: residual income has a positive effect on stock return. earnings per share (eps) is one of the northern markets is the result or revenue to be received by the holders of shares for each share owned on the participation in companies. munawir (2001) mentions that the earnings per share (earnings per share) is usually an indicator of earnings is considered by the investors. the expected revenue that will be obtained is a determining factor in stock prices. stocks with high returns generally have greater earnings than expected, while the stock with the return of the low-have an income below the estimate. stock prices tend to anticipate with a quick announcement of the income (earnings) with the move right before the announcement is made. eps will greatly help investors because the information eps can describe the prospect of earning a company in the future. after all, the eps shows the company's net profit, which is ready to be distributed to all the shareholders of the company. the higher the eps, the greater the profit provided to the shareholders (wulandari, 2012). the greater the profit provided, the more and more investors who are interested in doing investment. this resulted in the demand for shares is increased, and the stock price will also increase. if the stock prices increase, then the stock return will increase as well. thus, the eps has a positive effect on stock return. h4: earnings per share have a positive effect on stock return. the main objective statement of cash flows is to provide relevant information about cash receipts and expenditures of a company in one period. cash flow information will be beneficial for the investors, creditors, and other parties if shared use with related information and that there is in the other financial statements as a basis for evaluation against the company relating to the use of cash. operating cash flow can also be used as an indicator, whether the company's operation can generate cash flow sufficient to repay the loan, maintain the company's operations, pay dividends, and new investments without relying on funding from outside. h5: operating cash flow has a positive effect on stock return methods the data collection method used is secondary data and the study of the decision. secondary data is data obtained research indirectly through an intermediary medium (obtained and recorded by the other party). secondary data is generally in the form of evidence, records, or history reports that have been arranged in the archive (data documentary) published. a literature study to obtain data relating to the discussion that is being studied like a book, journal, thesis, or blog from the internet. this study uses secondary data in the form of financial statements and annual reports of the company lq-45 index, which are listed on idx indonesia in the year of 2015-2019 obtained through the official website of www.idx.co.id and the official website of the company concerned. the population in this research is all companies lq-45 index which are listed in indonesia stock exchange during the period of 2019, as many as 22 companies. sources of data in this research are international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 276 secondary data of the company lq-45 index, which are listed in indonesia stock exchange the period 2015 – 2017, and the method used is the technique of collecting data archive (documents/copy). the data needed in the study are: balance sheet, income statement, notes to the financial statements, stock prices. audited annual report (annual report) published on the official website of the indonesia stock exchange, namely www.idx.co.id and the company's official website. result and discussion the results of the test of normality of the residuals show the value of asymp.sig (2-tailed) of 0,987, which is greater than alpha (α = 0.05) which means that the data is normally distributed. all the independent variables in the calculation of the tolerance value showed no one has a value of less than 0.10, which means there is no correlation between the independent variable whose value is more than 95%. whereas, the calculation results of the value of variance inflation. factor (vif) also show that there is no one independent variable with the value of vif being more than 10. so it can be concluded that there is no multicollinearity between the independent variables in the regression model. the value of dw by 1,832 will be compared with the table values. earned value table dl = 1,4433 and du = 1,7675, so that the obtained 4-du = 2,2325. the decision whether autocorrelation is du < d < 4-du or 1,7675<1,834<2,2325, so it can be concluded that no autocorrelation is positive or negative no autocorrelation. based on the glejser test, the variables of eva, mva, ri, eps, and facility to customers have a significant value above 0.05, which means no heteroscedasticity. the value of the adjusted r square of 0,235. it means that 23.5% of the dependent variable is the independent variable explaining the stock return. while other variables outside the regression explain the rest. with the significance value of 0.006, which is less than 0.05, it can be concluded that the model in this study is appropriate and can be used to predict the variable stock return. from the t-test result, it find that: 1. the results of the testing variable economic value added (eva), have a value of regression coefficient of 1,219 (positive) with a significance value of 0,019, which means smaller than the probability value to 0.050 (0,000 < to 0.050) so that h1 is accepted. the conclusion from these results is that profitability has a positive effect in predicting stock returns. 2. the results of the testing variable market value added (mva), have a value of regression coefficient of 1,013 (positive) with a significance value of 0,021, which means smaller than the probability value to 0.050 (0,000 < to 0.050), so h2 is accepted. the conclusion from these results is that profitability has a positive effect in predicting stock returns. 3. the results of the testing variable residual income (ri) have the value of the regression coefficient of -1,008 (negative), and the significance value is 0,810 that means is greater than the value of the probability to 0.050 (0,810 > to 0.050), so h3 is rejected. the conclusion from these results is that intellectual capital has no effect in predicting stock returns. 4. the results of the testing variable earnings per share (eps) and operating cash flow (facility to customers based). has a value of regression coefficient of -4,913 (negative) and a significance value of 0,480, which means it is greater than the value of the probability to 0.050 (0,480 > to 0.050) so that h4 is rejected. the conclusion from these results is that intellectual capital has no effect in predicting stock returns. 5. the results of the testing variable operating cash flow (facility to customers based) has a value of regression coefficient of -1,015 (negative) and a significance value of 0,660 that means is greater than the value of the probability to 0.050 (0,660 > to 0.050) so h5 is rejected. the conclusion from these results is that intellectual capital has no effect in predicting stock returns. in this research, the economic value-added shows that profitability has a positive effect on stock return. the results for this hypothesis are the results of the statistical test t means that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 277 economic value added increased the profits obtained by the company will be increased, and it can close the cost of capital which expended by the company so that investors will receive a refund of the difference. if the economic value added increased, then it can provide a rate of return is larger. this state indicates that the company's success is to create value for the owners of capital and maximize the company's value. the results of this study are in line with the results of the study done by (alexander and destriana 2013), which states that the economic value added has a positive and significant impact on stock returns because of the economic value added using the profit and the cost of capital in the calculation. in this study, market value added, shows that profitability has a positive effect on stock return. the results for this hypothesis are the results of the statistical t value of the mva indicated the high performance of the good company. it can attract the interest of investors to invest in the company. the better the company's performance, the better the credibility of the company, so that investors entrust their capital to the company in the form of investment. mva is positive value indicates that the company has increased the value of the capital that the funders have invested. thus the return that para investors will receive also increased. the results of this study are in line with the results of research conducted by husniwati (2008), which states that the market value added and significant positive effect on stock returns. therefore, from the results of this study, it can be concluded that stating that the market value added has a positive effect on stock returns is proven, so the hypothesis is accepted. in this study, residual income, shows that profitability does not affect stock returns. the results for this hypothesis are the results of the test statistics t. residual income is lower than eva or even a residual income that is negative while positive eva. although this often leads to a contradictory situation, the company can pay dividends and increase stock prices with residual income being negative. the results of this study are in line with the results of research conducted by phadhono and yulius jogi chistiawan (2004), which states that the residual income tidakberpengaruh on stock returns. in this study, earnings per share shows that profitability does not affect stock returns. the results for this hypothesis are the results of the test statistics t. however, the statement may be clarified with the research data results showing a decrease in the variable earnings per share. this is supported by the increase in the value of earnings per share, which is followed by an increase in the stock return is still relatively small; it is shown that an increase follows the decrease in the value of earnings per share in stock return. the results of this study are consistent with the results of research conducted by dwitari (2017) and arnova (2016), which states that earnings per share do not affect stock returns. in this research, the operating cash flow shows that profitability does not affect stock returns. the results for this hypothesis are the results of the statistical test t cash flow has no significant effect on stock returns is likely caused because a company has a profit is low and funds are not sufficient to pay the dividend to the shareholders as well as the finance operations of the company so that investors assume that operating cash flow was no longer guarantee that the company can run the operational activities of the company in the future. these results support the research of trisnawati (2009) that the cash flow from operating does not have a significant influence on stock return. trisnawati (2009) explains that the operation's activity produces the main income of the company and other activities that are not investing and financing activities. conclusion based on the results of research that has been described previously, it can be concluded as follows : 1. the results showed that the variables of economic value added (eva) do not significantly affect stock returns. so h1 is accepted. 2. the results showed that the variables of market value added (mva) have a positive and significant stock return. so h2 is accepted. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 278 3. the results showed that the variable residual income (ri) does not significantly affect on stock returns. so h3 is rejected. 4. the results showed that the variable earnings per share are not influential insignificant on stock returns. so h4 is rejected. 5. the results showed that the variable operating cash flow (facility to customers based on) does not significantly affect stock returns. so h5 is rejected. we suggest for prospective investors who will invest in the stock and expect a return in the form of capital gains, should consider the economic value added and market value added of these companies are shown to have a positive and significant influence on stock return. for management should improve the performance of the company in order to increase the value of the company. if the company creates the value for the owner of the well, it will affect the company's profit, which will impact increasing the rate of return for shareholders. in addition, with it, investors will be interested in investing or investing into the company. future researcher with similar topics are expected to consider adding to other variables used in the study, such as net profit margin, operating cash flow, return on equity, price-earnings ratio, operating leverage, and others. references agustina, dyan ike, "the effect of economic value added, residual income, earnings, operating cash flow and company size on returns received by shareholders (study on manufacturing companies listed on the idx)", thesis of the islamic university of malang, 2010. ansori, “the effect of economic value added (eva) and market value added (mva) on returns obtained by shareholders of manufacturing companies listed on the indonesia stock exchange (idx) for the period 2011-2013”, yogyakarta state university thesis, 2015. cahyadi, hari, and akhmad darmawan, "eva, mva, residual income, earnings, operating cash flow and stock returns (empirical study on lq-45 companies)", journal of management and business media ekonomi volume xvi, no.1 january 2016. eugene f. brigham and joel f. houston, “basics of financial management 11th edition”, salemba empat, jakarta, 2014. fahmi, i. 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penelitian terapan”, pustaka amir, bekasi, 2018. wiagustini, ni luh putu, “dasar – dasar manajemen keuangan”.denpasar: udayana university press, 2010. www.idx.co.id young, d.s dan o‟byrne s.e, “eva dan manajemen berdasarkan nilai.panduan praktis untuk implementasi”,. jakarta. salemba empat, 2001. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 12 promoting environmental sustainability through guerrilla marketing volume 1 number 2 july 2020 page 11-17 donny susilo department of business administration, asia university, taichung, taiwan corresponding author: donny susilo, department of business administration, asia university, taichung, taiwan e-mail: donnysusilo777@gmail.com article history: received: 2020-06-25 revised: 2020-07-15 accepted: 2020-07-27 abstract: environment becomes major concern for all countries throughout the world since sustainable development goals were promoted. however the target is impossible to achieve without awareness and participation of the public. promoting environmental sustainability is difficult and costly, therefore a breakthrough is required. the concept of guerrilla marketing has been widely used and recognized as low cost, but effective marketing strategy, therefore it is also an appropriate innovative way of promoting environmental sustainability in public area. this study explores the successful application of guerrilla marketing for promoting environmental sustainability around the world. three case studies were chosen to figure out how it works. the successful applications confirm that guerrilla campaign for sustainability needs element of humour, uniqueness, sensation, creativity, surprise and education. both profit and non-profit organizations can achieve their goal in both effective and efficient way when they know how to apply guerrilla marketing properly keywords: guerrilla marketing, environment, sustainability, non-profit organization cite this as: susilo, d (2020). promoting environmental sustainability through guerrilla marketing. international journal of environmental, sustainability, and social science, 1(2), 11-17. https://doi.org/10.38142/ijesss.v1i2.1. introduction totally 93 country members of the united nations have endorsed the sustainable development agenda (sdgs) for 2030. the sustainable development goals are action plans for people, planets and prosperity. the sustainable development goals maintain an increase in the people's economic welfare in a sustainable manner, development that maintains the sustainability of the social life of the community, development that maintains the quality of the environment and development that guarantees fairness and the implementation of governance that is able to maintain improvement of quality of life from one generation to the next. it is a global and national commitment in an effort to improve the welfare of the community including saving the ecosystem and world from climate change. to realize the implementation of the sustainable development goals, all parties must obtain the same information to understand goals, targets, indicators and the roles that can be carried out in supporting the achievement of sustainable development goals. countries are also supposed to participate in every implementation of the sustainable development goals implemented by the government. the community, academics and experts, the private sector and philanthropy can create and innovate to implement the sustainable development goals individually, in the family, community or in groups to contribute to the success in achieving the goals and targets of the sustainable development goals. nevertheless, promoting sustainability is a far more difficult than promoting product especially because people do not feel they get personal benefit from it and they still underestimate a personal contribution to save the world from climate change. world economic forum (2020) in a research entitled global risks perception survey 2019-2020 revealed that the world economy will be faced by increasingly central environmental issues. this research mentions environmental issues, especially those related to climate, dominating into the top five long-term risk indicators for the likelihood category as a global economic constraint. extreme weather itself is predicted to make the earth hotter to 3 degrees celsius at the end of this century. global warming will make the polar ice begin to melt, causing an alarming sea level rise. chief executive officer of principles for responsible investment (pri), fiona reynolds said that it was impossible for the government to reduce the earth's temperature to 2.7 degrees celsius without being forced to take fast action. with the failure of various policies and climate commitments made to combat the imminent climate crisis, the impact will be felt for generations to come. this is what makes the world economy increasingly uncertain. one proof of the failure of climate action is the disappointing results of the last cop25. with the uncertain conditions of the earth due to the climate crisis, natural disasters also seem unavoidable. when disasters occur, not only threaten casualties, but greater is threatening the economic future. because when one of the disasters is affected and it is difficult to carry out rehabilitation and reconstruction, the economy of other interdependent regions becomes sluggish and even paralyzed. therefore, for a long time the world international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 13 has set priorities for post-disaster recovery in addition to human victims to the economy within the framework of frame work for disaster risk reduction. the intergovernmental science-policy platform on biodiversity and ecosystem services (ipbes) warns that 1 million species are at risk of extinction. ipbes also explained that most of the 2020 global targets for nature protection outlined in the strategic plan for biodiversity (aichi biodiversity targets) will not be met. of course, the loss of natural wealth means that the world will lose its balance so that the ends disturb economic stability. fifth, environmental disasters caused by human activity (human-made environmental disasters). in this case, the national disaster management agency (bnpb) said that 99 percent of forest and land fires were caused by humans. greedy humans, in fact, have destroyed nature for personal and group interests. though damaging nature to expand business also does not mean it will improve the quality of the economy itself. natural damage will only worsen the economy. a new way of promoting sustainability is required. people have to be aware of the importance of sustainability. therefore a marketing effort to promote it should be more creative than what it usually looks like. the solution of this is called guerrilla marketing. guerrilla marketing is a strategy that is reversed from what is in the minds of humans. by the concept of guerrilla marketing, the marketer creates a marketing strategy that will not be predicted by his market. this strategy is client oriented. the purpose of this strategy is to be able to touch the market they are going to, so that the intended market gets a different experience to be able to get to know more in a product. like big billboard advertising, guerrilla marketing is usually executed in the public areas that are relevant to their targeted people. guerrilla marketing is a special form of marketing that focuses on the effects of surprise. usually, this is based on the idea that a little money can achieve a high advertising impact. guerrilla marketing is an advertising strategy that uses unconventional and low-cost methods such as graffiti, sticker bombing, flash mobs. this type of strategy is used often in the local scope or wider network, to convey or promote a product or business idea. the term guerrilla marketing is easily traced to the term "guerrilla warfare" which uses similar tactics to achieve goals in intense competition. this study aims to explore the successful application of guerrilla marketing for promoting environmental sustainability around the world. method the author uses descriptive research method because this study has the aim to obtain answers related to the opinions, responses or perceptions of someone so that the discussion must be qualitative or use descriptive words. descriptive research tries to find an appropriate and sufficient description of all activities, objects, processes, and people. descriptive research recognizes various forms that can be categorized such as surveys, case studies, studies, causal-comparative studies, correlation studies, and so on. each form of descriptive research has a different function and purpose, while this descriptive study is included in the case study category. case studies are in-depth studies of specific events, environments and situations that make it possible to express or understand something (bhattacharya, 2017). the data collection method used in this study is documentation. documentation is a method of collecting data that is directed at finding data and information through documents, written documents, photographs, drawings, and electronic documents that can support the writing process. the results of the study will also be more credible if supported by photographs or academic papers and existing art. literature study is then it can be said that literature study can affect the credibility of the results of research conducted. results and discussion concept of guerrilla marketing guerrilla marketing is an unconventional method to surprise consumers or public. attention achieved makes it very efficient and financial benefits are relatively low compared to classic and expensive advertising campaigns (khare, 2017). unusual steps are used for guerrilla campaigns which should have been unprecedented. generally, guerrilla marketing campaign cannot be done for the second time without modification because it contains element of surprise. the basic principle is to provoke discussion so that it goes viral on social media, public relations, and word of mouth. when replying to the same campaign, there will be no surprise effect and automatically does not attract public attention. in the worst case, it can have a negative impact if it is done repeatedly. this can happen when the target group gets bored and the positive effects of the first run can turn in the opposite direction. the goal of guerrilla marketing is to increase reach with advertising. classic adverts must fight the reach that has shrunk over the years (levinson & horowitz, 2016). history of guerrilla marketing guerrilla marketing was founded by marketing professional jay c. levinson, who developed the concept in the 1980s. guerrilla tactics are very useful in both online and offline marketing and emphasize on its viral effect to attract a public attention. the concept of guerrilla marketing was first developed as an unconventional system of promotion that relies on time, energy and imagination rather than a large marketing budget. usually, guerrilla marketing campaigns are unpredictable and unusual according to the habits of the people, and have the potential to create interactions, and consumers are targeted in completely unexpected places. the concept of guerrilla marketing aims to create a concept that is interactive, communicative, unique and attracts people to think. all of that to generate buzz, encourage more people and intensely talk about your brand and business. this term was first coined and defined by jay conrad international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 14 levinson in his textbook, "guerilla marketing." this term became known and became popular as a part of vocabulary in various marketing textbooks. guerrilla marketing principles the main goal in guerrilla marketing is to attract media attention, grab customer attention, and create positive attachment to them. the guerrilla marketing campaign is based on a certain effect mechanism that leads to a kind of aha-effect. this makes consumer tell others about the campaign and bring it to the world. so consumers are surprised, laugh with amazement, break taboos and laugh at company competitors. levinson, adkins & forbes (2010) explained that guerrilla marketing has the following characteristics: 1. a touch of guerrilla marketing is on common sense. therefore it does not depend on experience, assumptions or evaluation 2. especially, profits are at the forefront, compared to the percentage of sales 3. new customer relationships can be built every month 4. campaigns are designed specifically for individual products and not for public areas 5. the focus of the campaign is on existing customer relationships and recommendations 6. getting new customers is secondary 7. collaboration with other companies is preferable to observing competition 8. customers must be handled individually. the smaller the target group, the greater the effect of guerrilla marketing 9. the campaign goal is customer approval to provide more information, rather than targeting conversions guerrilla marketing includes unusual approaches such as distributing gifts in the form of products on public roads, public relations tricks, or other marketing efforts intended to get maximum results with minimum expenditure. another more innovative approach to guerrilla marketing is now using digital technology in mobile devices such as smartphone and tablet pcs to establish communication with consumers and create a brand experience that is remembered for all time in the minds of consumers (haque, 2018). guerrilla marketing focuses on low-cost creative strategies. the only requirements needed for that are time, energy, and creative imagination. funds are not the main requirement although they are still needed in small or moderate amounts. sales are not the only yardstick in measuring the success of a company. however, it still holds on to the amount of profit that organization can create from marketing efforts. more emphasis is placed on how to retain existing customers rather than aggressively pursuing new customers who are not necessarily loyal (khare, 2017). guerrilla marketing can be a solution for start-ups to understand marketing in a way that is simple, easy to implement, and low in cost. guerrilla marketing is a way to achieve conventional goals in business, such as profit and pleasure, with unusual methods, for example by investing in energy and not money. guerrilla marketing is a way of marketing that really use energy and imagination. guerrilla marketing is a way to attract the attention of customers in unexpected ways, creating a lasting impression, while creating a pulsing effect (levinson & horowitz, 2016). guerrilla marketing is generally more ideal for start-ups and small and medium-sized businesses to reach large masses without breaking into bank accounts. because of its uniqueness, guerrilla marketing is also used by large companies in grassroots campaign activities as a complement to the on-going mass media campaigns. guerrilla marketing is able to create a more valuable impression in the minds of customers compared to traditional forms of marketing and advertising. the test came about because the majority of guerrilla marketing actions are aimed at targeting customers in a more personal way and at a level that is close to memory (gupta & singh, 2020). characteristic of guerrilla marketing guerrilla marketing campaign should have element of humour, unique, sensation, creativity and surprise (situmorang, 2016). however to promote sustainability, the five elements are not enough, therefore author develops the framework into six elements, by adding the element of education because marketing campaign for sustainability provide non-commercial education to the public in order to go green and pay attention on saving world from more serious incoming environmental damage. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 15 figure 1. elements of guerrilla marketing for sustainability there are six elements of guerrilla marketing for promoting sustainability, as follow: 1. surprise this element must be present so that the audience feels something is surprising the feeling of the display or action taken. basically, people are occasionally happy to get a surprise so he is more curious about what he saw. 2. humour action or display that invites laughter or a smile can arouse the feelings of the audience to be happy or happy. a heart that likes to see guerrilla marketing action will facilitate further interaction between companies and consumers. 3. uniqueness what is displayed by the company should be different from what has been there before or what has been done by competitors. the uniqueness will be the main attraction for the audience who see it. 4. sensation the sensation element is also an advantage of using non-traditional media. although sometimes sensations can be anticlimactic, but in an event or action, sensations still play a fairly important role. 5. creativity the idea of guerrilla marketers must be realized in guerrilla marketing action by the company. creative ideas will display actions that are able to capture the attention of the audience even if the audience cannot immediately understand the action or display they see. 6. education in order to promote sustainability, guerrilla marketing should have element of education. educating people to save world from environmental damage is different from increasing brand equity of company. the education element will also push public to pay more attention and share its experience to other people because they value the positive hidden message behinds the marketing campaign. the risk of guerrilla marketing at first glance, guerrilla marketing offers an excellent opportunity to achieve high advertising effects with little money. but there are clear risks. the viral effect of the guerrilla campaign cannot be controlled, so if the virus becomes viral, the virus can develop further in all directions, so it is also negative. if the target group reacts in a chaotic way or does not understand, the campaign can provoke a controversy which can result in loss of image and sales. so when planning a guerrilla marketing campaign, all possible scenarios must be considered so that in the worst case scenario everyone knows how to react. a solid tracking and monitoring system of user behaviour is important (išoraitė, 2018). although it sounds very interesting, guerrilla marketing strategies may not be suitable for business that are not a risk-taking type or are in an industry that is tightly regulated by regulations, such as financial services and insurance. company should also know that the implementation of guerrilla marketing strategies can create a big emotional effect to the public. implementation of guerrilla marketing the result of documents collection shows that guerrilla marketing has been used by both profit and non-profit organizations to promote sustainability in many countries all over the worlds. there are several interesting cases of guerrilla marketing that is used to help green campaign and promote sustainability as follow. the first case study goes to guerrilla marketing to reduce the use of tissue or toilet paper that is actually aimed to minimize deforestation. tissue is one of the forest extractive products. as with paper, tissue is made from pulp made from wood. to produce tissue, trees must be cut down. that means, the greater the demand for tissue, the greater the number of trees that must be cut down. according to research carried out by world wildlife fund (wwf) to make 3.2 million tons of toilet tissue, producers must cut 54 million trees. it can be imagined that as international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 16 many trees must be cut down to meet the demand of all people in the world. while more than just a raw material for tissue, forests have the function of absorbing carbon. the more forests that switch functions the less absorbent of the earth's carbon. that is why there is global warming and climate change. based on the results of a survey conducted by wwf-indonesia in collaboration with the creative agency hakuhudo, indonesian people living in big cities have the habit of spending three pieces of tissue to dry their hands. while globally, wwf estimates that every day, around 270,000 trees that are cut down end up in the trash. and 10% of that amount comes from toilet paper. figure 2. guerrilla marketing of wwf source: saatchi & saatchi (2007) the second case of guerrilla marketing came from china. pollution is a global problem that has so far been campaigned continuously so that it can be overcome. not only dangerous for humans, but more broadly is for all life on earth. quite a number of casualties have been incised due to pollution and people certainly do not want to continue this bad trend. it's no secret that china is the busiest industrial country in asia. this statement can be proven by the number of factories that stand in many areas complete with smoke that makes shortness of breath. the pollution case in the bamboo curtain country is at an alarming level. named breathe again, this project aims to make residents aware of how dangerous pollution is. the campaign concept is very unique where they use large projectors with representative images. the picture itself was in the form of crying children. this unique campaign succeeded in inspiring many people to the danger of pollution. the projected image itself was large enough to be seen by many people. xiao zhu's own goal, indeed, is to make people aware of how dangerous the future will be when such pollution continues. the unique method also successfully won praise from the local community. the public said this is a very brilliant and complicated idea because it uses real smoke to deliver the massage. however, good intentions do not always get the same response. there were also those who commented that this campaign was nothing more than a promotion, considering xiao zhu is a water purifier company. anyhow, xiao zhu has been strategically promoted both environmental sustainability and its product at the same time. picture 3. guerrilla marketing of xiao zhu source: zhu (2015) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 17 the third case of guerrilla marketing was inspired by what happened in new york back to 2009. the united nations international children's fund (unicef) put a vending machine that sells dirty water on the streets of new york city. the water bottles were labelled common diseases caused by consuming unclean water. unicef did it to increase public awareness of the importance of drinking clean water. the motivation behinds the idea was 3.000 children death in a day because of diarrheal disease and 783 million people were lack of clean water for drink. the consumers were actually expected to donate $1 by buying dirty water instead of drinking it. the guerrilla marketing successfully attracted media attention and shocked people in the town. this is a very effective way of educating people about health and unicef with low investment. the aim of this campaign was actually to get $1 million donation. this vending machine project was successfully deliver its education massage about water crisis, make people surprised and contain a sense of humour, the creativity brought a sensation that motivate people to come and donate as it became a unique experience to them. figure 4. guerrilla marketing of unicef by the example of those cases above, guerrilla marketing is proven as an effective innovative marketing campaign tool for any organization including non-profit organization to promote sustainability. the successful applications confirm that guerrilla campaign for sustainability needs element of humour, uniqueness, sensation, creativity, surprise and education. both profit and non-profit organizations can achieve their goal in both effective and efficient way when they know how to apply guerrilla marketing properly. willingness to take risks is mandatory because these actions require the courage of brand owners and managers to get out of their comfort zone and do things they have never done before. organization needs to set clear goals, think about brand positioning as well people who will be targeted by guerrilla marketing, at the lowest possible cost. they must understand who the target market are and know what tickles their curiosity. they need to think from all angles, imagine all the things and ideas that might be realized. conclusion the use of guerrilla marketing is profitable, even for non-profit organization whose mission to promote sustainability or green campaign because once people are surprised by its creativity value, they will indirectly help organization to promote the campaign like loyal customers who recommend our product to other potential customers. the element of guerrilla marketing should include education to public about the danger of being ignorance of what happens to our world. the shocking effect of guerrilla campaign will also attract media to tell a wider audience about the campaign and therefore the benefit can be multiplied and so worthy to do as a low cost marketing strategy. companies and government institution are recommended to adopt this strategy in order to increase the effectiveness of sustainability promotion because when people become more aware, they will be more likely help save our ecosystem and environment. however, they must also be careful when designing the concept, because a concept of guerrilla marketing can sometimes produce more than one point of view and when wrongly applied, can offend a certain party and lead to negative consequence. the future researchers are expected to figure out the effectiveness of guerrilla marketing, especially that aims to promote sustainability. reference bhattacharya, k. (2017). fundamentals of qualitative research: a practical guide. taylor & francis. gupta, h., & singh, s. (2020). shaping consumers' perceptions in innovative ways: an exploratory study on guerrilla marketing. international journal of business and emerging markets, 12(2), 152-178. haque, m. (2018). the effects of guerrilla marketing on consumer awareness. frontiers of inclusive growth, 1(1), 242-256. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 18 išoraitė, m. (2018). guerilla marketing features. ecoforum journal, 7(1). khare, a. k. (2017). guerrilla marketing-innovative and futuristic approach towards marketing. international journal of advanced engineering, management and science, 3(5), 239832. levinson, j. c., & horowitz, s. (2016). guerrilla marketing to heal the world: combining principles and profit to create the world we want. morgan james publishing. levinson, j. c., adkins, f., & forbes, c. (2010). guerrilla marketing for nonprofits. entrepreneur press. pendrill, c. (2009). unicef dirty water. retrieved from https://www.adsoftheworld.com/media/ambient/unicef_dirty_water saatchi, & saatchi. (2007). wwf paper dispenser. retrieved from http://www.adsoftheworld.com/media/ambient/ paper_dispenser situmorang, j. r. (2016). pemasaran gerilya (guerilla marketing) sebagai alternatif pemasaran konvensional. jurnal administrasi bisnis, 12(2). world economic forum. (2020). the global risk report 2020. retrieved from http://www3.weforum.org/docs/wef_global_risk_report_2020.pdf zhu, x. (2015). xiao zhu's cannes-winning campaign. retrieved from https://www.demilked.com/dangersair-pollution-china-xiao-zhu/ international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 267 the public, private, people partnership framework for developing indonesian smart city infrastructure volume: 3 number: 2 page: 267-275 1erlando sulistia, 2kwang woo nam 1ph.d candidate at kyunsung university, busan, south korea. 2profesor at kyungsung university, busan, south korea. corresponding author: kwang woo nam e-mail: kwnam@ks.ac.kr article history: received: 2022-04-11 revised: 2022-06-10 accepted: 2022-07-21 abstract: the development of smart cities is an essential aspect of sustainable cities, but this initiative demands many resources. to assist the development of smart cities, the public, private partnership (ppp) concept has proven to be particularly helpful. the inclusion of the people, as a new stakeholder, is introduced to the concept to form a revised public, private, people partnership (pppp) concept, which can improve the efficiency of developing services in a smart city via bottom-up development. introducing the new stakeholder to the ppp framework brings new challenges. issues related to introducing the new stakeholder in indonesia have been divided into three categories: low awareness and limited information about government projects, human resources limitations, and uncertainty concerning government projects. two concrete solutions are proposed to overcome this barrier: an information-sharing platform and a living laboratory-based pppp. the objectives of this paper were, first, to analyze the stage of pppp development in indonesia, and then to provide a solution to facilitate its implementation in indonesia. three stages were identified: predevelopment, development, and maturity. information collected included the title, authors, methodology, results, and recommendations. data sources were primarily science direct, google scholar, and scopus. three of which were based on the pppp model. keywoads : pppp framework, smart city, sustainable development cite this as: sulistia, e., nam, k.w. (2022) “the public, private, people partnership framework for developing indonesian smart city infrastructure.” international journal of environmental, sustainability, and social sciences, 3 (2), 267 – 275. introduction all nations strive to make their cities 'smart', but not all nations have the same ability to achieve this goal. the many factors affecting such development include limited human resources, absence of a clear understanding of the innovative city concept, and limited knowledge of developing smart cities. in indonesia's case, the main factor contributing to the underdevelopment of smart cities is a lack of knowledge on developing them. this paper introduces the public, private, and people partnership (pppp) concept to facilitate the development of smart cities in indonesia. the pppp concept will help indonesia develop smart cities by optimizing a partnership between the public and private sectors. such a partnership will enable the two sectors to support each other during infrastructure development by creating smart cities based on input from the people. methods the objectives of this paper were, first, to analyze the stage of pppp development in indonesia, and then to provide a solution to facilitate its implementation in indonesia. first, a scoping review was conducted to explore the stages of pppp development in indonesia. three stages were identified: predevelopment, development, and maturity. indonesia is currently in the development phase, details of which were elucidated using a snowball search; backward and forward citation tracking of related articles was conducted for each identified paper. information collected included the title, authors, methodology, results, and recommendations. data sources were primarily science direct, google scholar, and scopus. mailto:kwnam@ks.ac.kr international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 268 second, data analysis was carried out to classify the barriers according to their risk and uncertainty into three categories: (1) low or limited awareness about government projects, (2) human resources limitations, and (3) uncertainty concerning government projects. third, the data from the analysis were combined with knowledge of the indonesian context to develop a model specific to indonesia. finally, potential solutions were proposed to overcome the identified barriers in indonesia, three of which were based on the pppp model. table 1. literatur review category paper title result development of ppps to support smart city infrastructure flexible contracts to cope with uncertainty in publicprivate partnerships (carlos & rui, 2012) a flexible contract will help shift the risk from the public to the private sector, which will help the private sector complete the project more efficiently (goals) and provide the public with revenue (annual sharing revenue) by considering different configurations. innovative public-private partnership to support the smart city: the case of 'chaire reves.’ (laurent, laure, & guidat, 2015) promote collaboration between different territories. use a university as a bridge between stakeholders to help build a new product in a new market. reforming traditional ppp models to cope with challenges of smart cities (carlos & joaquim, 2017) the new ppp model will help develop groundbreaking innovations, attracting project-specific third parties to incorporate better uncertainties. barriers to pppp implementation barriers and potential solutions to the diffusion of solar photovoltaics from the public-private–people partnership perspective– case study of norway (yan, carmel, & alenka 2021) analyzing the problem from each stakeholder's perspective will help identify solutions for each category via better suggestions. a suggestion is simply an idea that needs more development before becoming useful. success and failure mechanisms of publicprivate partnerships (ppps) in developing countries: insights from the lebanese context (dima, 2004) for a ppp in a developing country to succeed, a suitable framework and openness between stakeholders are critical. policy and logistics are also important factors. barriers to public-private partnership projects in developing countries–case of nigeria (solomon, srinath, lei, & chika, 2015) the main problem in developing a ppp in a developing country is the limited capacities of the public and private partners. enhancing the knowledge of both sectors is essential to overcome this problem and improve execution efficiency. pppp framework development a public-private peopleprocess framework for infrastructure development in hong kong (thomas, james, & kelwin, 2013) in hong kong, the development of a pppp was based on value for money, which resulted in public opposition. the introduction of 'people' to the ppp stakeholders helped shift decisionmaking power to the general community. people as partners: facilitating people's participation in publicprivate partnership for solid adding the ‘people’ element to the ppp framework is feasible without total reform of urban service agencies. since the main problem of a developing country is that of limited international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 269 waste management (shaiful & syed, 2006) resources, this issue can be solved by tapping into untapped resources. people are willing to pay more to obtain a service that they need. result and discussion worldwide, pppps are gaining popularity because of their collaborative approach with users. this enables the flexible development of smart city infrastructures. however, adding the new aspect of people into the framework brings an additional barrier to implementation. this paper suggests solutions to this problem. 3.1 public, private, and people partnership concept the pppp concept has the public and private sectors working in an environment that supports each other to provide a service to people. this type of environment can be segregated into three phases: (1) predevelopment, (2) development, and (3) fully developed. each phase indicates environment maturity within the public and private sectors. the public, private, and people sectors can be categorized according to their roles, as shown in table 2. table 2. segregation of stake roles no. group service entity roles in the environment 1. public 1. major city 2. strategic committee enabler: create a vision and promote the service 2. private 1. university 2. public company innovation: do the research and development for the service development. 3. people 1. citizens user: use the service provided by the public and private sectors and give feedback. the public, private, and people sectors can be categorized according to their roles, as shown in table 2. the relationships between stakeholders in each phase of the development of a pppp are described below. the predevelopment phase is the first phase in the pppp environment, during which the public (government) is the lead actor in the environment. in this phase, the government agrees to provide the infrastructure to provide the primary service to the people (citizens). furthermore, the government encourages the private sector to be involved in providing the service to the citizens by introducing the concept of a pppp, as shown. the second stage is the development phase. the private sector is involved in creating the service, but the government acts as a guide. however, mainly in this phase, the private sector assists the government by funding (investing) construction of infrastructure and other facilities that will help the government arrange. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 270 figure 1 predevelopment phase in figure 1. an excellent example of the predevelopment phase is the 2014 bus contract in singapore. the land transport authority (lta) introduced a new bus contract to better respond to ridership and commuter needs. the lta (public) owns the assets (e.g., vehicles and depots), leasing them to the operators (private), and the operators bid for management of the system, receiving a fixed fee for so doing. the lta is responsible for planning routes and services. in indonesia, the first stage involves, mainly, the government funding infrastructure development, such as improving access to electricity, water sources, and logistics. figure 2 development phase provides more services for the people, as shown in figure 2. the private sector supported the funding, design, installation, operations support, maintenance, and technical management to offer a better way to provide the service to the people. as an example of the development phase, the athens urban transport organization set up a ppp contract in 2016 to implement an integrated automatic fare collection system (electronic ticket system). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 271 the last phase is the mature phase. generally, in this phase, the public and private sectors have already developed a partnership from which all essential services have been developed. the private sector can develop the service according to the needs and ideas of the citizens. following a successful partnership between the public and private sectors, management is needed to ensure that innovation does not end at this point. the people need to assume management responsibility to ensure that the public, private, and people sectors continue to communicate. this will ensure the continued development of the service according to the needs of the people, as shown in figure 3. figure 3 developed phase an example of the mature phase is mobility-on-demand (mod) in the suburbs of northern virginia. the suburban area has limited public transport because of its relatively low population density. the private sector provides an alternative service (mod) to help solve this problem. this approach facilitates short-term access for citizens to a transportation mode on an as-needed basis. the service is tailored to the needs of the citizens. 3.2 stage development of ppps in indonesia the development of smart cities in indonesia focuses on the development of infrastructure technology and basic service since the infrastructure in indonesia is incomplete. to accelerate infrastructure development, the indonesian government is partnering with the private sector, but the main contribution from the private sector is providing services for the people. the large cities in indonesia of jakarta, surabaya, and bandung are also trying to involve the people in their smart cities development via 'e-musrenbang' or 'musywarah perencanaan pembangunan secara elektronik'. surabaya has been using this program since 2010, but the results from citizen involvement have been below expectation (novy, 2017). indonesia has been using the private, public, and people partnership (pppp) model since 2010. although it has tried to involve citizens in its development, citizen involvement remains low. this is primarily due to human resources limitations. since the main concept of the pppp is to obtain bottom-to-top inputs, indonesia needs a communication channel to ensure that suggestions are acted upon. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 272 3.3 people barriers to the implementation of pppps in indonesia for smart city infrastructure development the ‘people’ aspect of the pppp framework brings a new barrier to the implementation of pppps in indonesia. table 2. main barriers for people. from the people's perspective, the barriers mainly derive from three aspects, namely, low awareness and limited information concerning government projects, human resources limitations, and uncertainty regarding government projects concerning benefits for the citizens. 1) low awareness and limited information concerning government projects. generally, most indonesian citizens have little knowledge of government programs. citizens still do not understand the government-offered employment insurance program (bpjs ketenagakerjaan) [6]. additionally, they are unaware of the subsidized loan interest program whereby the government provides financial assistance to small businesses [14]. 2) human resources limitations according to the human resources index released by the world bank, indonesia is ranked 87 of 157 countries. concerning countries in the association of southeast asian nations (asean), indonesia is ranked behind vietnam (48), singapore (1), malaysia (55), thailand (65), and philippines (84) [1]. according to the international student assessment (pisa) of the organization for economic cooperation and development (oecd), indonesia's ranking has not significantly improved since 2001. compared with neighboring countries, 52% of indonesian students are considered low performing [2]. another study found that only 4.3% of working-age people (in a survey of 1,000 people) are skilled. this, compared with 34.7% for singapore (34.7%), demonstrates that indonesian human resources need to be significantly improved [3]. 3) uncertainty regarding government projects. three examples of government projects or programs relating to indonesian citizens are relevant to this discussion. first, the ‘lumpur lapindo' disaster on 29 may 2006 (14 years ago) displaced about 40,000 people and mud continues to flow [7]. the second example is the salary subsidy program offered during the covid-19 pandemic. by december 2020, the subsidy has not been fully used, with about 1.19% of the fund still on hold or not yet distributed [13]. last, the megaproject hambalang was begun in 2003 and was expected to be finished in 2012; the project is still stalled [16]. potential solutions to overcome the people barrier in pppp smart city infrastructure development the various barriers were analyzed and potential solutions were proposed for the three sectors. table 4 presents potential solutions to overcome the barriers and how each group can contribute. no. main barriers references 1. low awareness and limited information concerning government projects (6) (8) (14) 2. human resources limitations (1) (2) (3) 3. uncertainty regarding government projects (7) (13) (16) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 273 table 3 potential solutions to barriers the first solution is to design different types of information-sharing platforms both online and offline. participation of the public, private, and people sectors is essential. to solve barrier (1) concerning low awareness and limited information about government projects, an online information-sharing platform will help citizens obtain information from the private and public sectors regarding the project. this information includes benefits, financial reports, policies, and managerial and operational aspects. the online platform system has been used in south korea, notably in the metropolitan city of seoul. the online platform is called 민주주의 서울 or democracy seoul, and is separated into four main parts. the first part is the citizen proposal whereby a citizen can provide an idea or suggestion for developing the city. in the second part, the citizen can indicate any need for law enforcement in the city. in the third part, the citizen can debate or provide an opinion on the topic and the city's development. in the last part, seoul city asks the citizen for their opinion about the management of the project, i.e., the city seeks feedback from the citizen. an offline platform will help solve barrier (2) related to the uncertainty of government projects. an online platform alone is not enough. an offline platform is additionally needed; meetings, workshops, and advertisements are potential channels to help build trust and communication regarding a government project. consultants from the public and private sectors who are knowledgeable about the government project can mitigate confusion and uncertainty concerning the collaborative project. the remaining barrier (3) concerns human resources limitations. having a university as a lead partner of a living laboratory (ll)-based pppp can help to overcome this barrier. the university assembles the platform and facilitates structured information gathering from the public and private sectors for the benefit of the people. having a university as a research partner also guarantees a bottom-up opinion within the pppp framework. another example of using a university as an offline platform in south korea. with its program called 'smart campus challenge', the university studies innovative smart solutions via industry-university ties. the university provides a stable environment for the project. three benefits accrue to this method. first is the university's development of innovative growth engines by discovering and demonstrating smart innovative solutions. second, enhancement of the university's ability to solve urban problems as an innovation agent and finally, the realization of a next-generation smart city model by promoting public information openness and utilization and convergence with private information. barrier potential solutions public action private action people action 1. low awareness 2. uncertainty regarding government projects information sharing platform provide a platform for pppp projects provide information about the results of collaboration involvement in different types of platforms 3. human resources limitations pppp based on a living laboratory provide the space setting up a collaborative project designing a new incentive with other sectors international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 274 figure 4 university as a key platform figure 5 living lab concept complete cycle conclusion research has shown that adding people to the ppp framework to form the pppp framework can help the public sector develop smart city infrastructure. including this additional stakeholder provides flexibility and improved goal setting. however, the adoption of the new framework for infrastructure development in indonesia has three barriers to implementation: (1) low awareness and limited information about government projects, (2) human resources limitations, and (3) uncertainty regarding government projects. after analyzing these barriers and the current context in indonesia, an information-sharing platform and an ll-based pppp are proposed as solutions. however, developing these solutions will require large amounts of time and energy to organize the different stakeholders and persuade them to participate in the program. the status of ongoing projects indicates that it is pretty difficult to engage citizens because of their low level of trust in the public sector. considerable time will be needed for the stakeholder to reach an agreement on the project's benefits. finally, there are currently no examples of using this method in indonesia; implementation will be highly challenging and unforeseen problems will arise that will require solutions. this study has certain limitations. the current absence of pppps in indonesia introduces bias. only nontechnical barriers to the implementation of the new stakeholder in the pppp framework in indonesia have been discussed. this may have limited our analysis of how best to promote the development of the pppp framework in indonesia. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 275 conflict of interest the authors declared no competing interest and did not receive any financial assistance from funding agencies in the public, commercial, or not-for-profit sectors. references agatha, o. v. 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issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 88 emotional intelligence and collaborative work in high school students: theoretical analysis volume: 2 number: 2 page : 88 93 1luis carmelo fuertes-meza, 2johnny félix farfánpimentel, 3janet meluzka garcía-riveros, 4amparo rosa montellanos-solís 1,2,3,4universidad césar vallejo, perú corresponding author: johnny félix farfán-pimentel universidad césar vallejo, perú email: jfarfanp@ucv.edu.pe article history: received: 2021-06-29 revised: 2021-07-10 accepted: 2021-07-25 abstract: the purpose of this article is to analyze the influence of emotional intelligence on collaborative work in high school students. the teaching-learning processes that are generated in the student in a given educational context, through cooperative work and the collaboration of the entire educational community generate an improvement in student learning in a quality and comprehensive education. in this way, working cooperatively with our students should be valued in the educational community to achieve the goals of the competencies foreseen in our educational system. at present it is relevant to find strategies for the change of an active methodology making use of our emotional intelligence using emotions as the main axis in addition to teamwork in order to solve challenging situations proposed by the teacher or problematic situations of their context. we will also learn about the four pillars of emotional intelligence, such as knowledge, aptitude, depth and emotional alchemy, which are related to understanding our emotions, self-regulation, empathy for others and social skills. finally, significant contributions are made on emotional intelligence and collaborative work. keywords: emotional intelligence; cooperative work; interpersonal skill. cite this as: meza, l.c.f, pimentel, j.f.f, riveros, j.m.g, solis, a.r,m, (2021) emotional intelligence and collaborative work in high school students: theoretical analysis. international journal of environmental, sustainability, and social sciences 2 (2), 88-93, https://doi.org/10.38142/ijesss.v2i2.78 introduction this article addresses emotional intelligence and collaborative work at the secondary level of regular basic education; emotional intelligence as a construct constitutes the psychological development of emotions that is directly related to some basic skills that are based on the recognition of other people's and own feelings for thought and action (puertas, et al., 2018). likewise, it is the ability to recognize one's own feelings and those of others that includes five basic dimensions: self-awareness, self-regulation, motivation, empathy and social skills (goleman, 2003). consequently, emotional intelligence seeks an approach in the understanding of the relationship between emotion and reason and results from a development or advance in intelligence theories and in recognition of the fact that emotional regulation appears associated with the satisfaction of demands that the new social conditions impose successful performance in different areas of action (bello, 2019). in this regard, cáceres et al. (2018) cites salovey and mayer (1990) in their research where they define emotional intelligence as: the ability to correctly identify and translate personal and other emotional signs and mailto:jfarfanp@ucv.edu.pe international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 89 events, elaborating them and producing processes of emotional direction, thought and behavior effectively and appropriately to personal goals and environment. that is, the individual through her abilities accesses her emotions in the synchronization and integration of their experiences. emotional intelligence is characterized by self-knowledge of our emotions, which allows us to react differently to the same situation, in addition to taking into account the self-control of emotions that help other people not control our lives; another important characteristic is the constant motivation that implies mastering certain life situations and focusing emotions on clear objectives, we also have empathy and social skills (garcía, 2021). in the same way, the importance of the development of competences in the field of teaching practice is evidenced in the development of learning experiences that can have significant repercussions in the professional field, the teacher must know the management of these emotional competences (serrano et al., 2018). likewise, emotional intelligence is an individual protective resource against stress as it helps regulate moods (herrera paico et al., 2021). this research work will be carried out by reviewing the literature of scientific and academic journals, in order to carry out the systematization of the theoretical, epistemological and axiological bases of the development of critical thinking (deroncele-acosta et al., 2020) of the emotional intelligence and its influence on collaborative work in high school students. the methods used were analysis synthesis and inductive-deductive in 28 articles. for the epistemological and axiological foundation, it is based on analysis, synthesis of different articles with related relevant information (deroncele-acosta et al., 2020), to then arrive at the generalizations that allow determining the influence of emotional intelligence in cooperative work, from the method of generalizations abstraction (márquez-sandoval et al., 2014) searched in the database of different journals such as scopus, ebsco, proquest and scielo. method a literature review is a term that is often used by students when working on a thesis, thesis, or dissertation. lecturers and researchers are also fluent in using this term because academic life is very close to the behavior of literature review. we will definitely do a literature review or literature review. for example, when we start to understand a new research topic, follow new research trends, and understand the state-of-the-art research topic. the literature review does not only mean reading the literature, but rather towards an in-depth and critical evaluation of previous research on a topic. literature review is a critical and in-depth evaluation of previous research (shuttleworth, 2009). results and discussion in research carried out by cooper and sawaf (1998) cited by (flores, et al. 2018), they determine four pillars to separate emotional intelligence from the field of psychological analysis and philosophical theories, placing them in the field of direct knowledge, study and application. these pillars are: (i) first pillar is given by emotional knowledge, which creates a space of personal efficiency and trust, through emotional honesty, emotional energy, awareness, feedback, intuition, responsibility and connection; (ii) second pillar, emotional aptitude, forms the authenticity of the individual, his credibility and flexibility, expanding his circle of trust and ability to listen, handle and make the best of constructive discontent; (iii) third pillar, emotional depth, explores ways to shape your life and work with its potential, being the purpose of supporting with integrity, commitment and responsibility; and (iv) fourth pillar, emotional alchemy, allows us to understand our creative instinct and the ability to flow with problems, pressures and compete for the future, building capacities to perceive international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 90 hidden solutions and new opportunities. consequently, each one increases his emotional intelligence, changes the form of this energy and this changes his experience of work, life and social relationships. it is for this reason that carrying out cooperative work seeks for each member of the group to contribute knowledge in order to enrich the project under management. that is why cooperative work should be understood as a process that is carried out in a group and the participants do it voluntarily and among equals in order to achieve the same purpose, it is characterized by the treatment established by the members of the group during the work phase with the aim of reaching agreements on a common response and taking responsibility for the consensus (rus et al., 2019). similarly, group work strengthens the teaching-learning process where competencies, abilities and skills are developed in order to make cooperative work effective (arias, 2017). in addition, teacher training is enriched by the active methods of project-based learning and cooperative learning (molina, 2020). therefore, people who work collaboratively are capable of having a good attitude towards other people, as well as understanding that working as a team is learning something to continue growing and enriching their own lives and strengthening their skills. in this sense, people capable of working cooperatively not only have a good attitude towards their peers, but also understand that learning is something that is done every day and that the way to achieve it is through other people, and that it is necessary to work every day side by side with colleagues to continue growing and enriching their own lives and those of others in all competitions (rus et al., 2019). therefore, the objective of this research is to know the relationship between emotional intelligence and cooperative work in students at the junior high school level. according to constantino & espada (2020), they developed an investigation with the purpose of analyzing the channels of the development of emotional intelligence of the styles in the learning experience in secondary school. a quasi-experimental crossover study was carried out with a population of 86 students, the statistical technique of spearman correlation was applied to contrast the development channels in groups, which shows that emotions interact in the brain with the experiences acquired during life. that produces physiological reactions that are associated with emotions. likewise, de caso et al. (2019) in their research aimed to verify the influence of an emotion training on academic performance in students, whose population was 44 participants, who were divided into two groups, one control and the other experimental, the results obtained confirm that emotional intelligence is not directly related to academic performance and suggests that specific evaluations of academic performance be developed that are adapted to the level of the students and that their application should be given before and after the training of their emotions. in this regard, domínguez (2019) in his research aimed to determine the relationship between emotional intelligence and teacher performance with a total of 61 teachers, with a quantitative approach, crosssectional correlational descriptive design, the survey technique, the observation and interview, the spss v.25 software was used for statistical analysis, yielding a high positive correlation (.747) between emotional intelligence and teaching performance and with significance of (p = .00 <.05). in addition, the emotional intelligence variable reached a reliability of .954 according to cronbach's alpha. in addition, abarca, et al (2020) in their research used the emotional intelligence scale and the burnout questionnaire to a population of 294, they reached the conclusions that teachers who have a higher degree of ei will be able to satisfactorily manage the demands work and having a better relationship with the staff of the educational community as well as (serrat et al. 2018) show a negative and significant correlation between ei skills and burnout. in the same way, garcía, (2021) in his research aimed to clarify the management of ei and evaluate its effectiveness of the strategies in the management of the impression that students use with a population of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 91 71 students, the results show us that there is a correspondence between the handling of printing strategies and the students' skills in emotional intelligence. this research contributes to the definitions of emotional intelligence from a discursive approach to empower women and girls and work in favor of gender equality. in the same way, luy-montejo (2019) in his research aimed to identify, analyze and compare the effect of problem-based learning on emotional intelligence, he had a sample of 48 students, he used the emotional intelligence inventory test as diagnostic evaluation, then he applied the abp method in a period of 16 sessions to the experimental group and the measurements were carried out with the same bar-on test as a final evaluation, the results have shown that there was a significant influence of project-based learning and development of emotional intelligence, concluded that intrapersonal capacity can be developed in the application stages of abp. on the other hand, olcina-sempere et al. (2019) through an investigation of cooperative work and the collaboration of the educational community and the teaching-learning processes are reflected in an improvement in the learning that is generated within the classroom, therefore, it implies motivating the students in different ways. students in order to achieve educational quality and comprehensively. in the conclusions he made (olcinasempere et al. 2019) he shows us that cooperative learning experiences seek to value, among others, the cognitive and metacognitive development of students, involving the change of their thought processes, providing them with learning strategies and teaching them to make decisions and that cooperative learning practices consider common values in order to solve challenging situations proposed by the teacher. in the same way, rojas et al. (2019) proposes the work through an active methodology with the aim that students achieve new competences to face this changing society. this research analyzed cooperative work in the development of interpersonal skills in the construction of knowledge among peers, emphasizing teamwork, the rubric was used to analyze how students perceive the development of interpersonal competence through cooperative work. teamwork is important as a methodological tool in the classroom, developing a series of competencies within the student's training. it should be noted that rojas et al. (2019) used group work as a methodological tool in order to achieve and exercise in student’s skills that they must acquire in their formative stage, for this they must work, develop and strengthen other skills such as knowing how to communicate their ideas, resolve conflicts, analyze proposals and reach agreements. likewise, juárez-pulido et al. (2019) in their research had the purpose of incorporating the active methodology and that they conceive learning as an active and dynamic process in which the students become the protagonists of it. that is why cooperative learning constitutes an active methodology in which students work in small groups to maximize their learning, favoring the development of their social competence, inclusion and the reduction of bullying. by virtue of the conclusions of juárez-pulido et al. (2019), states that cooperative learning is an active learning methodology with a growing interest since the end of the 20th century and the beginning of the 21st century, whose benefits it brings to students are academic, cognitive, psychological and socio-educational, among others. it also highlights that the cooperative methodology in small groups allows students to acquire skills that are currently in high demand in the labor market such as leadership, critical capacity, communication, teamwork, division of tasks, decision-making and conflict resolution. conclusion in summary, emotional intelligence is related to self-knowledge of our emotions, selfcontrol, motivation, empathy and social skills as manifested (garcía, 2021), in the same way, (puertas, et al., 2018) refer us that emotional intelligence is directly related to some basic skills; similarly (goleman, 2003), emotional intelligence includes five international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 92 dimensions such as self-awareness, self-regulation, motivation, empathy and social skills. while flores al et (2018) determines emotional intelligence in four pillars in the field of direct knowledge such as: emotional knowledge, emotional aptitude, emotional depth and personal alchemy. therefore, emotional intelligence finds an approach between emotion and reason through intelligence theories (bello, 2019). our emotions interact directly in the brain through the experience of each individual (constantino & espada, 2020), in addition, the higher the degree of emotional intelligence the personal relationship with the members of the educational community increases (abarca et al, 2020), for this we must empower women and men in favor of gender equality (garcía, 2021). in these times of pandemic it is worth highlighting the collaborative work of all educational communities, that is why each member of the group must provide knowledge in order to enrich a management project and that each member performs it voluntarily and among peers to achieve the same goal, such as consensus, common responses among others (rus et al., 2019), similarly (arias, 2017) agrees that cooperative work strengthens the teaching-learning process; therefore, the importance of taking into account teacher training for the application of active methods such as pbl in accordance with cooperative learning (molina, 2020). according to the reviewed literature, emotional intelligence can provide new data and allow the construction and improvement of pedagogical theoretical models. for this reason, the intervention of emotional intelligence factors in secondary education has become necessary. the relationship between emotional intelligence and cooperative work shows that teamwork contributes positively to the increase of the construct through the development of social skills in students that are positively reinforced. likewise, the application and benefits of the cooperative strategy allow students to acquire skills for teamwork and enhance educational perspectives at school, enable decision-making, division of tasks, assume a critical position, generate coordination for teamwork, conflict resolution and the development of autonomy and comprehensive training of the student. references abarca, camila. ramirez, lucía, caycho, t. 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(2018). competencias emocionales y síndrome de bournuot en el profesorado de educacion infantil. revista de psicología y educación, i, 1–12. https://doi.org/10.23923/rpye2018.01.153 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 143 legal analysis of the imposition of interest rate problem on online loans volume: 2 number: 2 page: 143 147 1tata pelita, 2sihabudin sihabudin, 3djumikasih djumikasih 1postgraduate faculty of law university of brawijaya, indonesia 2,3lecturer, faculty of law, university of brawijaya, indonesia corresponding author: tata pelita e-mail: tatapelita6@gmail.com article history: received: 2021-06-25 revised: 2021-07-10 accepted: 2021-07-18 abstract: the development of the digital economy has provided various services that make it easier for the community, one of which is the presence of information technology-based lending and borrowing services or online loans through fintech. however, the issue of online lending or financial technology peer-to-peer lending (p2p fintech) is increasingly in the public spotlight. for example, the most recent case of a kindergarten teacher in malang entangled in a loan of rp. 40 million in 24 online loan service providers due to ongoing defaults. this paper will examine the problems with online loans from the point of view of interest rates in this case related to the credit agreement and how or suggestions to overcome these problems. the research method used in this research is normative juridical research using a statutory approach and a case approach. the results of this study indicate that the problem of imposing interest rates on online loans occurs because article 17 paragraph (1) of pojk number 77 of 2016 creates uncertainty in the practice of determining interest rates and the regulation regarding the limits on the imposition of interest rates is only regulated through the association's code of ethics. keywords: interest rates, legal analysis, online loans cite this as: cite this as: pelita, t.,sihabudin., djumikasih (2021). “legal analysis of the imposition of interest rate problem on online loans.” international journal of environmental, sustainability, and social sciences, 2 (2), 143-147. introduction the era of globalization has brought many changes in all sectors of human life, including technology and information. technology and information have an important role in supporting all activities of human life. one of the activities that utilize technology and information is the business and economic activities and the financial industry. it is indicated by the use of the internet as a medium for transactions when conducting banking activities. the internet has brought the world economy into a new phase which is more popularly known as the digital economy (indrajit, 2001). the development of the digital economy has provided various services that make it easier for the community, one of which is the presence of information technology-based lending and borrowing services or online loans through fintech. according to the national digital research center (ndrc), fintech is an innovation in the financial sector. of course, this financial innovation gets a touch of modern technology. the existence of fintech can bring a more practical and secure financial transaction process (chrismastianto, 2017). information technology-based borrowing and borrowing services provides financial services to bring together lenders and loan recipients to enter into lending and borrowing agreements in rupiah currency directly through an electronic system using the internet network. the use of information technology or online loans is considered beneficial for consumers because the process is considered easy without collateral. it only requires a cellphone and the internet as a medium in the online loan process. it is also beneficial for consumers because consumers do not need to come directly to the place. online loans have their own character in the banking world, where it is like a wide space between creditors and debtors; they do not have to meet to make transactions, and use internet media that is easily accessible anytime and anywhere. the character possessed by these online loans can make it easier for both parties to take loans and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 144 borrow money (aditia & udiana, 2016). along with the large potential of the online loan business (p2p lending), many business actors are interested in running a fintech business with this platform. in indonesia. many investors are investing in the online loan business practice (p2p lending) sector with a very high growth rate at this time. to overcome this, ojk, as an independent supervisory agency for financial services in indonesia, issued ojk regulation (pojk) no. 77/pojk.01/2016 concerning information technology-based lending and borrowing services, which requires financial technology business companies to register their companies with ojk. data from the financial services authority (ojk) taken from the ojk.go.id page until may 8, 2021, the number of official loans is 107 organizers with details of 85 licensed loans and 22 ojk registered loans (bramasta, 2021). in addition, there are also illegal online loan companies that are increasing in number. in the news of people's thoughts, it was stated that the latest data as of may 2021, illegal fintech lending found reached 122 entities (marga, 2021). the problem of online lending or financial technology peer-to-peer lending (p2p fintech) is increasingly in the public spotlight. the latest case is that a kindergarten teacher in malang was caught in a loan of rp. 40 million from 24 online loan service providers. of the 24 online loans accessed by these teachers, only 5 of them are legal online loan applications, and the rest are illegal. the indonesian consumers foundation (ylki) tulus abadi said that the highest problem in online loans reported by consumers was the collection method, which reached 39.5 percent. then, the transfer of contacts is 14.5 percent, the rescheduling request is 14.5 percent, the interest rate is 13.5 percent. administration 11.4 percent and third-party billing 6.2 percent. therefore, based on the description above, the author will examine the problems in online loans from the point of view of interest rates in this case related to the credit agreement and how to find solutions to these problems (budhijanto, 2019). methods this research uses normative legal research, namely legal research, to find the rule of law, legal principles, and legal doctrines to answer and find solutions to problems related to legal issues faced. this normative legal research uses a statute approach and a case approach. the statutory approach is carried out by examining all laws and regulations related to legal issues and the philosophical content of a legislation and to study whether there is consistency and conformity with the provisions in a law between a law and other laws. the statutory approach is carried out with the financial services authority regulation number 77/pojk.01/2016 concerning information technologybased lending and borrowing services with legal issues being investigated, namely the problems of imposing online loan interest rates (pinjol). as for the case approach in this study, it comes from the case of a kindergarten teacher in malang city who was in debt on an online loan of up to tens of millions due to default due to high loan interest rates, which then became a support for researchers in building arguments to solve legal issues researched. result and discussion validity of information technology-based borrowing-lending agreements in the case of imposition of loan interest the development of the online loan business or (p2p lending) is unavoidable, one of which is due to the potential of the indonesian people themselves, which is a large enough market opportunity for the online loan business or (p2p lending), but due to the assumption that borrowing money is usually done at the bank. it has been considered too long, so many have turned to the online loan business or (p2p lending), whose process is easier and faster. with the rapid development of financial technology, clear rules are indeed needed to regulate it. it is manifested in the financial services authority regulation number 77/pojk.01/2016 concerning information technology-based lending and borrowing services (pojk lpmubti) and bank indonesia regulation number 19/12/pbi/2017 concerning financial technology implementation (pbi ptf). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 145 all agreements made between debtors and creditors in credit activities through online media are contained in an electronic contract (e-contract). the agreement process is carried out through online media in an online loan agreement. so that the process of implementing the agreement will be carried out without a direct meeting, but the parties from the lender and the loan recipient are connected by the loan provider online. so the evidence and guarantees used are provided electronically. an electronic document should be declared valid if the relevant party signs it. the signature used in the electronic agreement is also in the form of an electronic signature and is declared legally valid if it meets the requirements under article 11 of the ite law. like other types of agreements, online credit agreements are required to meet the legal requirements of the agreement as stated in article 1320 of the civil code, which consists of the following 4 (four) points: (1) there is an agreement between those who bind themselves; (2) the legal capacity of the parties to enter into an engagement; (3) the existence of a particular subject or matter; and (4) there is a cause (causa) that is lawful or legal. online loans offer easy terms with fast disbursement. usually, these conditions use an id card, family card, npwp, sim, telephone number and have a bank account. then the file is just enough to be photographed and then uploaded. likewise, the payment method is so easy, by transfer between banks or through the nearest indomaret/alfamart. but, from, however, from all these conveniences, emerges a weakness of electronic contracts as a standard or standard form of contract. standard clauses are always determined by business actors, which are then offered to consumers, and consumers only have two choices: to agree to all of the clauses or not at all (take it or leave it) (sukarmi, 2008). the presence of a standard agreement causes an imbalance in the position between business actors and consumers. basically, the contract law regulatory system in indonesia uses an open system. it means that everyone is free to enter into agreements, both those that have been regulated and those that have not been regulated by law. it is known in legal science as the principle of freedom of contract. however, in its development, contract law in indonesia limits the freedom of contract with the provisions of laws and regulations, public order, and morality. this restriction is related to article 1320 of the civil code, especially a lawful cause in the contract (khairandy, 2014). based on article 1337 of the civil code, a cause can be prohibited if it is prohibited by law, morality and public order. article 1339 of the civil code stipulates that an agreement is binding on what is stated solely in the agreement and on what by its nature the agreement is required by justice, custom, or the law. from what is stipulated in article 1339 of the law, it can be seen that although in a law book that is so complete as the civil code, the "custom" factor still has a very important role in the past. the determination of the amount of interest and loan penalties is left to the agreement between the loan provider and the consumer, which varies in nature. this position has provided space for the loan provider, as the superior party, to determine the amount of interest and fines according to his will. currently, a formulation has been made to address the polemic, namely the determination of the loan interest rate of 0.8 percent per day in the form of an association code of ethics by the indonesian joint funding fintech association (afpi). however, the interest rate of 0.8 percent is still considered too high, so it still needs to be lowered. in the case of a kindergarten teacher in malang, afpi stated that the 5 fintech companies under her auspices had complied with these regulations. at the same time, the other 19 illegal ones are known to impose interest rates of more than 0.8 percent. of course, it becomes a problem because of the financial services authority regulation number 77/pojk.01/2016 concerning information technology-based money lending and borrowing public services still provides an opportunity for companies to choose not to register with the ojk. some of the reasons companies do not register with ojk are because the company does not meet the existing requirements. the company does not want to follow ojk regulations that are considered difficult to fulfill or too strict (budiyanti, 2014). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 146 furthermore, related to the imposition of interest, there is a limitation on interest that is exceeded or known in the form of woeker-ordonnance 1938, which was contained in the staatsblad of 1938 no. 524, which stipulates that, if between the reciprocal obligations of both parties from the beginning there is an extraordinary imbalance, while one party acts out of ignorance and a state of compulsion, which the other party has abused, the debtor may request the judge to reduce the interest that has been agreed upon or to cancel the agreement (subekti, 2014). insufficient legal instruments the main factor causing these non-performing or non-performing loans is the high interest and fines set by the information technology-based money-lending service providers to debtors or loan recipients, generally people with lower-middle financial ability, as in the case of a kindergarten teacher in malang who borrowed money through an online loan application to continue her undergraduate education. the interest offered by information technology-based lending and borrowing services generally uses a flat interest mechanism of 0.8%, even up to 10% per day with varying tenors and installments. the variety of interest rates offered is because, legally, it is fully the authority of the information technology-based lending and borrowing service providers, as mandated by article 17 paragraph (1) of the financial services authority regulation number 77/pojk.01/2016 concerning borrowing services. borrowing money based on information technology. based on these provisions, the interest rate set by the information technology-based lending and borrowing service provider should be rationally accepted and with minimal risk of default (non-performing loan). however, in the implementation of existing information technology-based lending and borrowing services, there are still many determinations of unreasonable interest rates and often have implications for default or non-performing loans (budiyanti, 2019). the main problem in the legal construction of determining interest rates in information technology-based lending and borrowing services that currently exists is that afpi limits the direct determination of interest rates through the code of conduct, which is an association of technologybased money lending and borrowing service providers. information technology is managed by information technology-based lending and borrowing service providers and has the aim of overshadowing the information technology-based lending and borrowing service providers who are its members. in addition to creating a conflict of interest, it also creates a dominant position by determining the interest rate threshold, which is the reference for information technology-based lending and borrowing service providers. the association's code of ethics is basically an elaboration of the basic principles of norms and noble values that are the guidelines in carrying out the professional activities of its members. the code of ethics will serve as a guide for the association members concerned in carrying out their professional duties in providing information technology-based lending and borrowing services in various situations and conditions. violation of the association's code of ethics will result in sanctions being imposed by the association concerned. the indonesian joint funding fintech association (afpi) sets the loan interest rate of 0.8 percent per day in the form of a code of conduct. however, the formulation is published in the form of an association code of ethics and is not a legally binding statutory regulation. moreover, the code of conduct regulated by afpi is limited to only regulating its members, all registered information technology-based lending and borrowing service providers. thus, the construction of determining interest rates in information technology-based lending and borrowing services that currently exist is normatively out of sync between the objectives of the laws and regulations at higher hierarchies and the objectives of the afpi code of conduct. another problem is that the role of swi members (investment alert task force), which consists of ojk, bank indonesia, police and communication and information services, is not yet optimal, which in the process of carrying out law enforcement, lacks coordination and has not optimally carried out their respective main tasks and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 147 functions to the urgency of the need for legislation. therefore, invite fintech in the long term to be able to take action against online loan service providers. conclusion the problem of imposing interest rates on online loans that occurs due to high interest and fines set by information technology-based money lending service providers to debtors or loan recipients, in this case, article 17 paragraph (1) pojk number 77 of 2016 in addition to creating uncertainty in practice determination of interest rates in the provision of information technologybased lending and borrowing services also creates an unbalanced position in the agreement between debtors and creditors. thus, prospective debtors of information technology-based lending and borrowing services have no other choice but to unilaterally accept the interest rate from the information technology-based lending and borrowing service providers if they agree to use the information technology-based money-borrowing services. which regulates the limitations on the imposition of interest rates are only regulated through the association's code of ethics which does not have a binding legal force like law. researchers hope, the financial services authority, the indonesian joint funding fintech association so that members of the investment alert task force can immediately find a solution to the imposition of high-interest rates by coordinating between stakeholders involved in information technology-based lending and borrowing services (ojk, bank indonesia, police, kominfo), and it is hoped that in the future there will be a law on fintech as a legal umbrella for online lending activities to provide guarantees and legal certainty for capital owners, service providers and consumers, in this case, customers. references budhijanto, hukum ekonomi digital. logoz publishing, bandung, 2019. budiyanti, upaya mengatasi layanan pinjaman online ilegal. jurnal info singkat, volume 11, nomer 4, dpr ri, jakarta, 2019 chrismastianto, analisis swot implementasi teknologi finansial terhadap kualitas layanan perbankan di indonesia. jurnal ekonomi dan bisnis: fakultas ilmu pendidikan, volume 20, nomer 1, universitas pelita harapan, tangerang, 2017. i. made aditia & i. made udiana. akibat hukum wanprestasi dalam perjanjian baku. jurnal kertha semaya, volume 4, nomer 3, fakultas hukum, universitas udayana, bali, 2016. j. satrio, hukum perjanjian-perjanjian pada umumnya, citra aditya bakti, bandung, 1992. lintang cahyani andira, keabsahan kontrak elektronik dalam layanan pinjam meminjam uang berbasis teknologi informasi, jurnal ilmu kenotariatan, volume 1, nomer 2, fakultas hukum, universitas jember, jember, 2020. richardus eko indrajit, e-commerce: kiat dan strategi bisnis di dunia maya, pt. elex media komputindo, jakarta, 2001 ridwan khairandy, hukum kontrak indonesia, fh uii press, yogyakarta, 2014 subekti, aneka perjanjian, ctk keenam, citra aditya bakti, bandung, 2014 subekti, pokok-pokok hukum perdata, intermasa, jakarta, 1995 sukarmi, kontrak elektronik dalam bayang-bayang pelaku usaha, pustaka sutra, bandung, 2008 sofwan rizko ramadoni dkk, konvergensi hukum penentuan suku bunga dalam layanan pinjam meminjam uang berbasis teknologi informasi, jurnal magister hukum udayana, volume 9, nomer 4, universitas udayana, bali, 2020. 556 legal framework for regulation of income tax on cryptocurrency transactions based on the principle of justice: comparative legal study with canada volume: 3 number: 3 page: 556 563 1ariska cesar divian candra kusuma, 2tunggul anshari setia negara, 3riana susmayanti 1,2.3faculty of law, brawijaya university, malang, indonesia. corresponding author: ariska cesar divian candra kusuma e-mail: ariskadivian@gmail.com article history: received: 2022-05-19 revised: 2022-09-12 accepted: 2022-11-11 abstract: the regulation of the minister of finance of the republic of indonesia number 68/pmk.03/2022 as the legal basis for cryptocurrency income tax does not reflect the principle of fairness because the consideration is based on the principle of ease of administration. this paper aims to provide an alternative income tax legal framework on cryptocurrency based on the principle of justice. it is expected to be a step to increase state revenue through the sector of cryptocurrency tax. this paper employs a conceptual and comparative approach to normative research. furthermore, the researcher compares income tax regulations and policies on cryptocurrency in indonesia and canada with the theory of justice to obtain answers to legal problems. the regulation of the minister of finance of the republic of indonesia number 68/pmk.03/2022 does not reflect the principle of justice because the final tax rate does not reflect the tax burden. in addition, there are limitations on the tax collector's authority, so tax collection is not comprehensive. therefore, this paper compares and analyses income tax regulations and policies in indonesia and canada to obtain several alternative forms of fair tax legal framework on cryptocurrency. alternative cryptocurrency income tax regulation that can be accommodated by the government is to change to a progressive rate to fulfill tax fairness, change the collection system to a selfassessment and do not differentiate the source of income and also cooperate with various exchanges to exchange transaction data to prevent criminal acts. keywords: cryptocurrency, crypto assets, income tax. cite this as: kusuma, a.c.d.c., negara, t.a.s., susmayanti, r. (2022) “legal framework for regulation of income tax on cryptocurrency transactions based on the principle of justice: comparative legal study with canada.” international journal of environmental, sustainability, and social sciences, 3 (3), 556 563. introduction industrial era 4.0 led to the fusion of technology and digitalization in people's lives. one of the advances of this technology is the existence of a blockchain system. it is a public ledger containing transactions verified by the system and confirmed by most participants in the system. hence, the information data cannot be deleted when entered (crosby et al., 2016). the form of blockchain utilization can be applied to the financial and banking sectors resulting in faster data exchange and transactions and operational cost-efficiency. it can also eliminate the role of authority, such as a bank, in authorizing transactions (guo & liang, 2016). to date, blockchain applications have reached three generations, namely: blockchain 1.0 is applied for the financial sector and virtual currencies such as bitcoin; blockchain 2.0 is applied for non-financial sectors such as securities trading and banking instruments; and blockchain 3.0 is applied for the financial sectors such as in government, science, economics, culture, and the arts (xu et al., 2019). cryptocurrency (also called crypto or crypto assets) is a digital currency formed due to the belief that money is the main component in economic activity that should not be 557 controlled and run by certain parties such as banks. moving on from this radical thought, satoshi nakamoto, the designer of bitcoin, formed a financial system that does not depend on certain parties by changing the trust system in banking to be based on blockchain technology (malherbe et al., 2019). the question is: can cryptocurrencies meet the currency criteria? at least, the money must meet the following criteria: 1) store of value, in which money is used to transfer purchasing power from the present to the future; 2) medium of exchange, in which money is a tool to buy and sell goods or services; 3) unit of account, in which money can show the value of goods and services and the amount of wealth (ali et al., 2014). it is still a matter of debate if cryptocurrency meets these three criteria. cryptocurrency has a store value because it can be utilized for buying and selling. however, it is also uncertain how it will develop in the future. on the other hand, cryptocurrency can be a medium of exchange, but its utilization is limited because not all buying and selling activities worldwide accept cryptocurrency payments (fauzi et al., 2020). high volatility causes cryptocurrencies to experience price fluctuations that can occur at any time, and this is a risk that must be faced in transactions. price fluctuations can be caused by investor sentiment, driving the growth of investor motivation to buy crypto assets in large quantities. hence, it affects price increases (chuen et al., 2018). cryptocurrency prices are also affected by supply and demand. for example, bitcoin has a relatively large market, but it has a limited supply of 21 million coins (gbadebo et al., 2021). even though volatility can threaten the stability of cryptocurrency prices, enthusiasts still intend to make transactions due to speculation of price increases. besides that, it is affected by the understanding of transaction actors towards the ideology of the formation of a decentralized cryptocurrency on the blockchain, which does not involve financial institutions or the state as a third party (mattke et al., 2020). disruption of the development of blockchain technology and cryptocurrencies risks breaking the financial system and can become a medium for criminal acts. on the other hand, cryptocurrencies also pose challenges affecting the monetary system (limba et al., 2019). based on the discussion mentioned earlier, each country has different policies in responding to the existence of cryptocurrencies, including in terms of taxation. tax treatment for cryptocurrency transactions in many countries varies. it can be a consumption tax or called a value-added tax (vat)/goods and services tax (gst), it is also in capital gain tax, income tax, or business income tax (bal, 2014). crypto asset transactions in indonesia are subject to income tax and value-added tax regulated in the regulation of the minister of finance of the republic of indonesia number 68/pmk.03/2022 concerning value-added tax (vat) and income tax on crypto asset trading transactions (hereinafter referred to as pmk number 68/pmk.03/2022). it is collected with a withholding system with final rates for exchanges with the status of crypto asset physical traders (hereinafter referred to as pfak) and non-pfak parties. further, a self-assessment tax deposit system with final rates is for cryptocurrency mining actors. this regulation does not reflect justice because tax collections on cryptocurrency transactions carried out on centralized exchanges established outside indonesia or on decentralized exchanges are still not regulated. the absence of regulations regarding tax collection that various exchange parties should carry out creates injustice and a means of tax avoidance because the income from cryptocurrency transactions should not be seen from where it comes. the final rates set in pmk number 68/pmk.03/2022 do not fulfill the element of justice because tax collection is not based on the taxation of taxpayers. for this reason, this paper will discuss the comparison of indonesian and canadian income tax regulations and policies on crypto-asset transactions. hence, this paper can provide an alternative form of policy for regulating income tax on crypto-asset transactions in indonesia as a 558 form of fair tax collection and increasing state revenue through the tax sector. based on the description described above, the author chose to conduct a study entitled " legal framework for regulation of income tax on cryptocurrency transactions based on the principle of justice: comparative legal study with canada”. methods this study is normative research with a statutory and comparative approach. this paper analyzes the comparison of the regulation and concept of taxation on crypto-asset transactions in indonesia and canada with the theory of justice. employing descriptive legal material analysis techniques, this paper analyzes the income tax regulation of cryptocurrency transactions in indonesia, which has not reached various transaction sources so that it can be a means of tax avoidance. result and discussion income tax on cryptocurrency transactions in canada. canada is the first country to establish a tax regulation on cryptocurrency, which is considered a comprehensive system (morton, 2020). in canada, cryptocurrency (or digital currency) is not recognized as legal tender because only the canadian dollar is recognized as the official currency in canada. canada's tax authority, the canada revenue agency (hereinafter referred to as cra), declares cryptocurrencies classified as commodities and subject to income tax regulations (financial consumer agency of canada, 2021). according to guidelines published by the cra, income tax on cryptocurrencies can be imposed when there is a disposition as a taxable event, such as 1) selling or giving away cryptocurrencies; 2) exchanging owned cryptocurrencies with other cryptocurrencies (swapping); 3) exchanging cryptocurrencies into fiat currencies, and 4) using cryptocurrencies to pay for goods and services (canada revenue agency, 2021). the imposition of an income tax on cryptocurrencies in canada can be categorized as a capital gains tax or business income tax. it depends on how to get the income, so taxpayers must determine how the transaction income results because it can affect how the following tax treatment will be. to assist taxpayers in classifying cryptocurrency transactions, cra issues an interpretation bulletin on adventure or concern in the nature of trade to interpret subsection 248(1) of the income tax act (canada revenue agency, 2002a). broadly speaking, the factors for determining business income tax according to cra can be equated with the purchase of securities, including 1) cryptocurrency transaction activities are things that taxpayers usually do; 2) transaction frequency; 3) market knowledge of cryptocurrencies; 4) generally speculative; 4) ownership period, which is generally short; 5) there is time spent studying the market about cryptocurrencies; 6) generally short tenure; 7) cryptocurrency financing sourced from other business margins or debt; 8) taxpayers have commercialized their transactions and are willing to buy cryptocurrencies (canada revenue agency, 2002b). suppose the cryptocurrency transaction tax is classified as a capital gains tax. in that case, it is subject to ½ or 50% of the total value of capital gains, and if there is a capital loss, the value of the loss of the same amount can be used as a tax deduction for other types of capital gains in a tax year (canada revenue agency, 2022c). on the other hand, if the tax is classified as a business income tax, it is imposed on the income value from cryptocurrency transactions. if there is a business loss, the value of the loss of the same amount can be used as a tax deduction for other types of business income in a tax year (canada revenue agency, 2022a). the two types of taxes are then calculated 559 with federal and provincial taxes which has a various progressive rate, after that the taxpayer performs tax reporting (canada revenue agency, 2022b). income tax on cryptocurrency transactions in indonesia. in indonesia, the legality of crypto assets is partial because it is prohibited as a means of payment but are legalized as an investment commodity. as the central bank in indonesia, bank indonesia implicitly prohibits financial technology providers from conducting payment system activities with virtual currency because virtual currency is not a legal payment instrument in indonesia based on article 8 paragraph (2) of bank indonesia regulation no. 19/12/pbi/2017. bank indonesia also prohibits payment system service providers from processing payment transactions with virtual currency, as in article 34 letter (a) bank indonesia regulation number 18/40/pbi/2016. in 2019, the commodity futures trading regulatory agency (hereinafter referred as bappebti) that has a position under the ministry of trade of the republic of indonesia, recognized crypto assets as commodities. tax treatment in crypto-asset transactions in indonesia is the valueadded tax and income tax regulated in pmk number 68/pmk.03/2022, effective from may 2022. the establishment of this regulation is a form of legal certainty after two years after the legalization of crypto-assets as investment commodities in indonesia and an answer to the uncertainty faced by transaction actors in depositing and reporting income from crypto-asset transactions. according to article 21 paragraph (1) jo. paragraph (4) pmk number 68/pmk.03/2022, if the transaction is carried out through an agency that serves crypto-asset transactions categorized as pfak, in which it is an exchange that has been registered and approved by bappebti with a withholding-final tax rate of 0.1% and as a nonpfak with a withholding-final tax rate of 0.2%. for crypto mining players, tax collection is subject to a 0.1% rate with a self-assessment system when they have completed their services and received income rewards. in article 20 paragraph (2), jo. article 21 paragraph (3) of pmk number 68/pmk.03/2022 states that the tax collection scheme is a withholding tax calculated based on a taxable event causing a person to earn income from cryptocurrencies such as buying and selling crypto-assets with fiat currency as a means of payment, swapping assets cryptocurrency and other transactions made through the provided platform. alternative tax collection policies for crypto-asset transactions in indonesia the purpose of the indonesian state in the preamble to the 1945 constitution of the republic of indonesia is “to form a government of the state of indonesia which shall protect all the people of indonesia and all the independence and the land that has been struggling for, and to improve public welfare, to educate the life of the people and to participate toward the establishment of a world order based on freedom, perpetual peace, and social justice.” it can be realized if there are sources of state revenue such as taxes as a step to recognize people's welfare. article 23a of the 1945 constitution of the republic of indonesia states that "all taxes and other levies for the needs of the state of a compulsory nature shall be regulated by law". this means that tax collection is a way to control people's behavior with a policy of collecting funds for the welfare of the people and the interests of the state in carrying out government so that all levy activities and their use must be carried out fairly with certainty. in general, several principles can be used as benchmarks in the implementation of an ideal tax system, namely the balance between the principle of justice related to the interests of the community, the principle of administrative convenience related to the interests of the government and the community, and the principle of revenue productivity related to the interests of the government. however, in its development, the balance of these three principles seems to have failed to be maintained because it is affected by the dynamics of taxation problems that occur in a country (rosdiana & irianto, 2012). 560 one of the implementations of the principle of administrative convenience is the application of a final rate of income tax (also referred to as scheduled taxation), namely withholding taxes determined on a particular income payment that cannot be credited against income tax payable on other income which is subject to regular tax rates in a tax year. in indonesia, the collection of final tax rates is regulated in article 4 paragraph (2) of law number 36 of 2008 concerning income tax imposed on several tax objects such as income from stock transactions, deposits, construction services business, etc. the imposition of final tax rates, especially with the withholding tax scheme, is a choice for tax regulation and policymakers when tax supervision is deemed inadequate to monitor taxpayer`s reporting. the primary considerations for the formation of pmk number 68/pmk.03/2022 as the legal basis for collecting income tax on crypto-asset trading transactions are listed in letter (d), namely "that to provide legal certainty, simplicity, and ease of administration of collection, deposit and tax reporting on crypto-asset trading, need to regulate provisions regarding value-added tax and income tax on crypto-asset trading transactions." based on these considerations, it can be seen that the collection of cryptocurrency transaction taxes is not based on the principle of justice but the principle of administrative convenience. it becomes a dilemma because taxes as a source of state revenue must be collected based on justice and consider administrative convenience to achieve efficient, easy, and straightforward tax collection. the principle of justice in the tax perspective is the equal treatment of equals. it is the concept of distributive justice developed by aristotle and further sharpened by thomas aquinas in his "summa theologica" further thomas aquinas argues "secundum suum possibilitatem et secundum aequalitatem proportions" which is the basis of the principle of ability-to-pay or the carrying capacity theory, namely, the tax burden should increase in proportion to the increasing inability to pay (englisch, 2014). in addition, justice in taxes is also known as the principle of vertical justice and horizontal justice. vertical justice is the imposition of taxes following the ability of the amount of income so that someone who has a significant income must also pay a hefty tax. in contrast, horizontal justice is the same tax treatment of someone with the same income (mangoting, 2001). the variety of cryptocurrency transactions can provide a sizable income, especially for someone who intends to get involved in a business related to cryptocurrencies, such as trading and mining. however, if traced further, cryptocurrency transaction actors have made cryptocurrency transactions a medium generating regular income so that they can be categorized as active income. for example, it is the work of cryptocurrency traders and miners with income values varying from hundreds of thousands of rupiah to billions of rupiah. with various income quantities, the tax regulation makers must respond to the fairness of cryptocurrency income tax rates, namely by imposing progressive rates with a self-assessment system as an alternative regulatory policy to realize tax imposition justice or vertical justice as proposed by aristotle and thomas aquinas. indonesia adheres to a mixed global system and schedular system of taxation, so some provisions require zero differentiation of origin and type of income and are calculated in a progressive tariff structure. however, conditions require tax treatment based on type and source and are calculated at different rates (darussalam, 2020). the mixed global schedular system of taxation is reflected in article 4 paragraph (1) of the law number 36 of 2008 concerning income tax stating that “taxable object is income, which is defined as any increase in economics capacity received by or accrued by a taxpayer from indonesia as well as from offshore, which may be utilized for consumption or increasing the taxpayer’s wealth, in whatever name and form”, so that all types of additional economic capabilities under any name, in any form, are obtained either in indonesia or abroad. on the other hand, it is also contained in the law number 36 of 2008 concerning income 561 tax in article 4 paragraph (2), article 17 paragraph (2c), article 19, article 21, article 22, and article 26, each of which has its final rate. if referring to the global taxation system, in collecting income tax from cryptocurrency transactions, there should be no restrictions on where the transactions originate. cryptocurrency transactions can be carried out across countries. they also apply to all exchanges used in transactions in the form of centralized and decentralized exchanges that anyone across countries can use. the enactment of pmk number 68/pmk.03/2022 with the final rates and withholding tax system does not reflect justice because it only gives authority to exchanges established in indonesia, namely pfak and non-pfak, as tax cutters. it seems to provide a distinction between the income received. it ignores the existence of centralized exchanges existing outside indonesia and decentralized exchanges which are also used side by side to transact cryptocurrencies. the existence of a legal vacuum related to the zero authority of exchanges outside indonesia in collecting taxes is a form of injustice as well as a consequence of the implementation of the final withholding tax, which has not touched various parties working as exchanges established outside indonesia, such as binance, pancakeswap, upbit, etc. it is inconsistent with what is happening in cryptocurrency transactions because the use of centralized exchanges established outside indonesia is also massive to use with features of flexibility and low costs. based on the problems in pmk number 68/pmk.03/2022, several alternatives can be considered to achieve justice and increase state revenue from the tax sector, namely: first, collecting income taxes from cryptocurrencies needs to apply a progressive tax rate because it fulfills the principle of vertical justice. the higher the income from cryptocurrency transactions, the higher the taxes paid. progressive tax rates are ideal for realizing fairness in taxation, although this is always in line with taxpayer`s attitudes who seek to avoid paying taxes. suppose the income is obtained based on transactions that resemble business schemes such as mining cryptocurrencies, the government needs to provide a non-taxable income rule obtained from extensive routine and unexpected expenses from mining activities so that net income is received. second, the income tax regulation on cryptocurrency transactions should be carried out thoroughly without discriminating against the source of the transactions to achieve horizontal justice. tax collection should not be carried out through a withholding tax system but should be carried out by self-assessment so that taxpayers can accumulate their income freely in a tax return. the government needs to require taxpayers to collect documents and official documents regarding the accumulation of income from cryptocurrency transactions within one tax year in any form and name that is exchanged for fiat currency. third, the directorate general of taxes needs to monitor the circulation of cryptocurrency transactions by requesting data from exchanges. it is what cra does to exchanges established in canada, namely coinsquare; cra asks for information in the form of 1) a list of both active and inactive customer accounts; 2) a list of cryptocurrency and fiat currency transfers as well as details such as the source and destination of the deposit and withdrawal of funds, the date and time of the transaction, the intended bank account, the transaction id; 3) a list of customer trading activities including details such as date, transaction amount and time (sarfo, 2021). suppose looking at the policies that exist in canada, and the government needs to give the directorate general of taxes authority to cooperate with various exchanges and other related parties to monitor transactions or the flow of funds, considering the vulnerability of cryptocurrency abuse as a medium for tax evasion and media for criminal acts. conclusion pmk number 68/pmk.03/2022 has not provided justice and legal certainty for taxpayers who conduct cryptocurrency transactions. it can be studied from the system of tax rates imposed that are 562 final or schedular system, which is contrary to the principle of vertical justice emphasizing the carrying capacity of paying taxes. the higher the income from cryptocurrency transactions, the higher the taxes paid. pmk number 68/pmk.03/2022 has not regulated the entire scope of cryptocurrency transactions. it is based on the limitation of transaction sources that pfak and non-pfak only carry out as local exchanges established in indonesia with a withholding tax scheme and do not regulate the collection of income tax that is carried out from exchanges established outside indonesia, so that it does not realize the principle of horizontal justice. the government needs to establish regulations to authorize 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of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 276 income diversification on stability in banking industry a systematic literature review volume: 3 number: 2 page: 276-287 1handy octavianus, 2khaira amalia fachrudin 1,2faculty of economics and business, university of north sumatra, indonesia corresponding author: handy octavianus e-mail: handy.octavianus@students.usu.ac.id article history: received: 2022-04-11 revised: 2022-06-20 accepted: 2022-07-21 abstract: this study aims to provide a deeper understanding of income diversification carried out by banks and provide guidelines for future researchers in conducting research related to the relationship between income diversification and bank stability. the method used in this research is the systematic literature review (slr), which identifies and assesses the findings of previous studies in order to guide further research in the future. there was 1 article from conference papers and 1 article from working papers. the remaining 28 articles came from wellknown publishers. so 30 articles were obtained from well-known publishers and content following the topic of this literature review. the findings of this study indicate that the main motives for implementing the income diversification strategy are increased performance, reduced risk and competition between banks. this study also shows that there is a fairly wide research gap regarding the relationship between income diversification and bank stability. in addition, it was found that the herfindahl hirschman index (hhi) is the most widely used measurement as a proxy for income diversification, and the generalized method of moment (gmm) is the most commonly applied statistical testing tool. the findings of this study are expected to provide a comprehensive picture of the implementation of the income diversification strategy and provide guidance for future research areas. keywords: bank stability, bank z-score, income diversification, risk, systematic literature review. cite this as : octavianus, h., fachrudin, k.a., (2022) “income diversification on stability in banking industry a systematic literature review.” international journal of environmental, sustainability, and social sciences, 3 (2), 276 287. introduction banking institutions are intermediary financial institutions that act as intermediaries from parties who have excess funds to parties who need funds. thus, the bank has a nature in its business, namely as a party that needs as well as provides funds (demander and supplier). banks benefit from interest income in carrying out this activity (deyoung et al., 2018). interest income is the main income of banks that have a high risk in their operations as a result of banks financing illiquid assets using their liquid liabilities (berger & bouwman, 2009). in other words, the lending provided to customers is long-term, while the funding obtained is short-term. the consequences arising from these conditions pose a liquidity risk, resulting in a decrease in the level of bank stability (ghenimi et al., 2017). diversification is one way to mitigate risk. diversifying income into non-interest income can be seen as a hedge against risks arising from interest income activities (asif & akhter, 2019). non-interest income is generally known as fee-based income and trading income activities that are believed to increase bank stability by reducing insolvency risk (ramlall, 2018). some researchers agree and are optimistic that changes in the income structure of banking companies will increase bank stability (stiroh, 2004). meanwhile, other researchers argue that there is a negative correlation between income diversification by banks on stability or performance (deyoung & huang, 2021). however, as is usual in science, there are cons and conditions regarding the relationship between interrelated concepts. several researchers have shown that income diversification carried out by banks can increase bank stability (ashraf et al., mailto:handy.octavianus@students.usu.ac.id international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 277 2016; ghenimi et al., 2017; hunjra et al., 2020; moudud-ul-huq, 2019; sissy et al., 2017; wang & lin, 2021). meanwhile, other researchers show that there is no (irrelevant) effect of income diversification on bank stability (abuzayed et al., 2018; amoah et al., 2021; ozili, 2018; paltrinieri et al., 2020) even in some conditions, income diversification can reduce bank stability due to increased agency costs in banks ( edirisuriya et al., 2015; stiroh, 2004; tran et al., 2020 ). the inconsistency of the findings on the effect of income diversification on bank stability may be due to differences in research models, measurement of concepts and the time and place of research (abuzayed et al., 2018; moudud-ul-huq, 2019; paltrinieri et al., 2020). therefore, a detailed and systematic literature review is needed to analyze the research gaps that occurred in previous studies. this is important so that the understanding of income diversification carried out by banks becomes more complex and comprehensive. this research was conducted to answer the following research questions, how is the relationship between income diversification and banking stability? this study uses a systematic literature review (slr) by collecting and discussing findings from previous studies to answer this question. thus, this study aims to provide a deeper understanding of income diversification carried out by banks and provide guidance for further researchers in conducting research related to the relationship between income diversification and bank stability. methods considering that many studies have been conducted that examine the relationship between income diversification and bank stability and performance, the slr method is deemed appropriate to analyze the findings of previous studies in order to be able to guide further research in the future. this study was conducted using five stages as implemented by asif and akhter (2019) as follows: a. determine the scope and objectives of a systematic literature review b. explain the relevant literature search strategy c. apply filtering criteria d. literature quality assessment e. data reporting and analysis scope and objectives of the systematic review. the specific objectives of this literature review are • to find the main motivation of income diversification strategy in banking sector companies. • studying the effect of income diversification on the level of stability of companies in the banking sector. starting from writing a literature review as described above, this study tries to explore the results of empirical findings conducted by previous researchers about the effects of income diversification applied by banks in different contexts of time and place. search strategy. the search for articles that became research material in this literature review was carried out in the following stages, • using google scholar as the main search engine to collect empirical research articles related to income diversification carried out by banks. the reason for using google scholar is because google scholar is a search engine for research articles that can be used for free, and google scholar is the largest database of research articles that ordinary users can use. • the keywords used in the search engine are as follows, “income diversification”, “revenue diversification”, “banking diversification”, “bank stability”, “bank z-score”, “non-traditional bank activity”, “bank diversification strategy”. • the search was carried out from july 2021 to november 2021 and found 74 articles according to keywords. filtering criteria. the selection of articles used as study material in this literature review uses the following filtering criteria, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 278 • articles from reputable international journals • the year of publication prioritizes the period from 2010 to 2021. there is only 1 article published in 2004 (stiroh, 2004), but it is mandatory to use it considering that the article is the main reference in many kinds of research on income diversification. • the diversification in this literature review is limited to income diversification, while other diversification, such as asset diversification and liability diversification are not selection criteria. • the antecedent variable is income diversification, while the consequence variable is bank stability. • in this literature review, the banks referred to are commercial (conventional) banks, islamic islamic banks (islamic banks). • all articles used in this literature review must be in english. • 30 relevant articles were obtained and discussed in this literature review using the criteria described above. quality assessment. assessment of article quality is carried out based on two conditions: the publishing source and the relevance of the article content. the articles used are mostly from publishers elsevier, wiley, emerald, jstor, springer and others. the dominance of articles came from elsevier and wiley, as shown in table i. there was 1 article from conference papers and 1 article from working papers. the remaining 28 articles came from well-known publishers. so 30 articles were obtained from well-known publishers and content following the topic of this literature review. the relevance of the article content to this literature review was examined from the abstract of each article and continued by a study of the operational definitions of variables, research results and research conclusions. table i. source and number of articles databases number of articles elsevier 12 emerald 6 j stor 1 springer 1 others 2 wiley 8 total 30 figure 1. percentage of article sources used figure 1. above shows that 40% of articles come from publisher elsevier, while wiley is 27%, emerald is 20%s, springer and jstor are 3% each, and other sources are 7%. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 279 data reporting and analysis. in table 2. column 3 shows the location of the banking sample studied and the range of years of observation. as it is well known that the place and time of research affect the research results, it is therefore important to know when and where research is conducted. in column 4, it is shown how to measure income diversification variables. in general, the income diversification variable is determined using a proxy for the ratio of noninterest income to total operating income and a proxy for measuring diversified securities using the modified herfindahl hirschman index method. column 5 shows the effect of income diversification on bank stability. bank stability is generally measured using the bank's z-score proxy. and column 6 shows a brief explanation of the study's main findings. result and discussion from the results of a review of 30 articles obtained, it was found that the research was carried out from 1988 to 2019. however, in general, the research period was from 2010 to 2019. figure 2. shows which country the sample was taken from. banks in the united states and asia are mostly used as samples in researching the effect of income diversification on bank stability. figure 2. research sample countries in literature review some researchers use banking samples in developed countries and various banks in countries worldwide. thus, this sample is classified as miscellaneous classification. at the same time, the other samples are classified by region. figure 3. income diversification measurement in figure 3. it can be seen that the most widely used proxy for income diversification in the articles used is the herfindahl hirschman index (hhi), which is 50%, while the ratio of non international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 280 interest income (nii) to total income (ti) is used at 47%. some researchers argue that the use of hhi can provide a clearer diversification effect than the use of the ratio method (nii/ti) and that there is a nonlinear relationship with nii (delpachitra & lester, 2013; wang & lin, 2021). figure 4. effect of income diversification on bank stability meanwhile, the effect of income diversification strategy on bank stability shows close results between positive and negative effects, namely 39% and 36%, respectively. meanwhile, the result stating that income diversification has no significant effect on bank stability is 25%, as shown in figure 4. the contradictory findings of these studies open up greater opportunities for further researchers to analyze the effect of diversification strategies carried out by banks. as described above, the influence of the place and time of testing and the measurement method used may be factors that make the results of previous studies contradict each other. table 2. provides a summary of relevant studies that conducted empirical research on the relationship between income diversification and bank stability and at the same time became the basis for the study of this literature review. based on the studies conducted, it can be concluded that these studies discuss the main results of their research using different theoretical perspectives. table 2. research on the effect of income diversification on bank stability no author (year) country (year) diversification measurement impact on stability major finding 1 ( styroh, 2004 ) united states (19842001) nii/ti negative doubts about the ability of noninterest income to provide stable revenue instead of reducing risk 2 ( abuzayed et al., 2018 ) gcc (1999-2014) herfindahl hirschman index negative income and asset diversification do not increase bank stability, but conventional banks tend to be riskier than islamic banks. 3 ( hunjra et al., 2020 ) 10 asian countries (2010-2016) nii/ti positive good corporate governance accompanied by a diversification strategy can minimize banking risk. 4 ( moududul-huq, 2019 ) brics and asean-5 (2007-2015) nii/ti positive / negative banks in brics countries benefit more from the diversification strategy than banks in asean-5 countries. file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_30 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_30 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_2 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_2 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_19 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_19 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_24 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_24 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 281 5 ( wang & lin, 2021 ) 14 asia pacific countries (2011-2016) herfindahl hirschman index positive/ irrelevant banks with a high level of income diversification have a lower level of risk. diversified banks are more likely to benefit from reduced risk in emerging economies. meanwhile, for banks in developed countries, income diversification has no effect 6 ( amoah et al., 2021 ) ghana (2008-2014) herfindahl hirschman index irrelevant income diversification carried out by credit union companies in ghana does not affect stability. 7 ( tran et al., 2020 ) united states of america (1986-2013) herfindahl hirschman index negative income diversification by us banks has negative implications, especially the investment and trading components. 8 ( paltrinieri et al., 2020 ) oic (2007-2016) herfindahl hirschman index irrelevant the diversification carried out by islamic banks has a smaller effect than on conventional banks in terms of performance. the proportion of non-interest income contributes positively to profitability. however, income diversification does not significantly affect the risk adjustment of islamic banking profitability. income diversification does not affect bank stability, both islamic and conventional. nii is volatile. 9 ( lee et al., 2020 ) 96 developed countries (2006-2013) herfindahl hirschman index negative testing on uncorrelated samples causes a negative effect between income diversification and systematic risk. however, negative effects can occur if there is no high asset correlation between banks. 10 ( ammar & boughrara, 2019 ) mena (1988-2015) herfindahl hirschman index irrelevant the findings of this study indicate that market share and financial intermediation are determinants of bank income diversification. bank stability does not affect the diversification strategy. 11 ( ashraf et al., 2016 ) gcc (2000-2011) herfindahl hirschman index positive banks that diversify income appear to be more stable than banks that do not diversify 12 ( edirisuriya et al., 2015 ) australia (2000-2012) nii/ti negative there is no evidence that the diversification carried out by banks in australia has an effect on their performance. banks in australia put more emphasis on improving their risk-return profile as a result of diversification activities. income diversification has a negative effect on zscore. file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_33 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_33 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_6 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_6 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_32 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_32 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_26 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_26 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_21 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_21 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_5 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_5 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_5 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_7 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_7 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_14 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_14 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 282 13 ( sissy et al., 2017 ) africa (2002-2013) herfindahl hirschman index positive banking companies in africa experienced improved performance and decreased risk of bankruptcy due to diversification activities carried out both crossborder and operationally. 14 ( yang et al., 2020 ) united states of america (2000-2013) herfindahl hirschman index negative increasing income diversification will increase systemic risk, especially in medium and largescale banks. 15 ( ozili, 2018 ) 48 african countries (1996-2015) nii/ti irrelevant in both pre-crisis and post-crisis conditions, non-interest income has no implications for the level of bank stability 16 ( ghenimi et al., 2017 ) mena (2006-2013) nii/ti positive income diversity positively affects bank stability as the effect of good risk management. 17 ( abbas & ali, 2021 ) united states of america (2002-2019) herfindahl hirschman index positive / negative in general, income diversification by banks has a negative effect on bank stability. however, for banks that have sufficient capital, income diversification has a positive effect on stability. 18 ( ali et al., 2021 ) 14 countries in the world (2005-2016) one minus net interest income subtracts other operating income per total operating income positive / irrelevant income diversification has no effect on small banks, both conventional and islamic banks, but on large banks the diversification strategy has a positive effect. 19 ( gupta & kashiramka, 2020 ) india (2007-2019) nii/ti negative income diversification has a negative effect on bank stability. 20 ( liu et al., 2020 ) united states of america (1986-2013) nii/ti positive the diversification strategy positively affects bank stability, especially by creating unique conditions for banks. 21 ( hsieh et al., 2013 ) 22 asian countries (1995-2009) nii/ti positive this research shows that bank stability can be improved through an income diversification strategy. increasing the degree of globalization reduces bank stability, but bank stability can be increased through asset diversity. 22 ( meslier et al., 2014 ) philippines (1999-2005) nii/ti positive for domestic and foreign banks in the philippines, the income diversification strategy increases bank stability by reducing risk. 23 ( batten & vo, 2016 ) vietnamese (2006-2014) nii/ti negative the strategy of diversifying income into non-interest income increases banking risk 24 ( wei et al., 2017 ) asia pacific region (2000-2015) herfindahl hirschman index positive/ irrelevant there is no relevance to the effect of income diversification on bank stability in developed countries, but there is a positive influence on developing countries. file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_29 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_29 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_35 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_35 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_25 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_16 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file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_22 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_22 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_18 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_18 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_23 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_23 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_9 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_9 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_34 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_34 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 283 25 ( engle et al., 2014 ) 38 countries in the world (1996-2010) nii/ti irrelevant/ negative in low concentration banks, the diversification strategy has a negative effect on stability. meanwhile, in highly concentrated banks, there is no diversification effect on stability 26 ( tan & anchor, 2017 ) china (2003-2013) nii/ti positive non-interest income also has implications for reducing insolvency risk, thereby increasing bank stability 27 ( alkhouri & arouri, 2019 ) gcc (2003-2015) herfindahl hirschman index negative income diversification has negative implications for bank stability in gcc countries 28 ( köhler, 2014 ) germany (2002-2012) nii/ti positive banks with a core business of savings and loans (retail) benefit from their income diversification strategy. 29 ( saghizedek, 2016 ) 17 european countries (2002-2010) herfindahl hirschman index negative when bank ownership only consists of family or government ownership, diversification activities have a negative impact on stability. 30 ( delpachitra & lester, 2013 ) australia (2000-2009) herfindahl hirschman index irrelevant the income diversification strategy of australian banks reduces the bank's performance and has no impact on the risk. nii/ta is the ratio of non-interest income to total income the motive for the bank's income diversification strategy can be viewed from the background of the theories used in the study as a means of justifying the findings of empirical research. the results of a review of the sample articles in this review show modern portfolio theory. in other words, risk reduction is not the main motive for implementing the income diversification strategy (20 percent). however, the theory of financial intermediation is the most widely used tool to justify research findings (33 percent). table 3. shows the use of theory in the articles studied. this shows that the main motive for banks to implement a diversification strategy is to reduce the level of insolvency risk and improve bank performance and performance. table 3. theory justification theory frequency modern portfolio theory 6 agency theory 3 competition stability hypothesis 6 market power theory 5 theory of financial intermediation 10 total 30 deregulation is one of the main factors for banks to diversify their income. deregulation resulted in increased competition between banks in the lending and funding market (delpachitra & lester, 2013 ). in a review of 30 articles, it was found that the competition stability hypothesis was used in 6 articles or 20 percent of the total articles. this shows that competition is one of the motives behind the implementation of income diversification. file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_15 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_15 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_31 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_31 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_4 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_4 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_20 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_20 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_28 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_28 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_11 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_11 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_11 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_11 file:///c:/users/user/downloads/4.%20handy%20octavianus%201%20,%20khaira%20amalia%20fachrudin2%20(2).docx%23_enref_11 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 284 modern portfolio theory 20% agency theory 10% competition stability hypothesis 20% market power theory 17% theory of financial intermediation 33% figure 5. using theory as a motive for a diversification strategy thus, it can be concluded that some of the main motives of banks in implementing a diversification strategy are as follows, 1. improved bank performance 2. risk reduction 3. competition 4. value creation through benefit and cost-efficiency 5. overcoming agency problems the generalized moment (gmm) method is the most widely used statistical technique in empirical research (54 percent). the fixed effect method (fem) was used in 8 articles (27 percent) and the ordinary least square (ols) in 3 articles (10 percent). as shown in table 4. below, table 3. theory justification statistical method frequency ordinary least squares (ols) 3 fixed effects (fem) 8 random effect (rem) 1 generalized least squares (gls) 1 generalized method of moments (gmm) 16 dynamic nonlinear panel data model 1 total 30 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 285 ordinary least square (ols) 10% fixed effect (fem) 27% random effect (rem) 3% generalized least square (gls) 3% generalized method of moments (gmm) 54% dynamic nonlinear panel data model 3% figure 6. use of statistical methods in empirical research articles 1. the analysis carried out on the articles above provides several important conclusions such as, 2. there is a positive relationship between income diversification and bank stability. 3. there is a negative relationship between income diversification and bank stability. 4. some conditions are irrelevant / not significant between the two relationships. 5. non-interest income has implications for reducing insolvency risk 6. bank ownership influences the relationship of a diversification strategy to bank stability. 7. there is an influence of external factors such as macroeconomic conditions on the bank's ability to diversify income. 8. conventional banks tend to have a higher risk than islamic banks in their income diversification strategy. 9. in a monetary crisis, the income diversification effect is more capable of reducing risk than under normal conditions. 10. the main motivation for banks in carrying out a diversification strategy for their income is dominated by the desire to improve their performance and reduce the risk arising from interest income activities (risk reduction) through reducing insolvency risk. 11. competition between banks emerged as one of the effects of the bank deregulation process, so it became the cause of banks' implementation of diversification strategies. conclusion this systematic literature review aims to find the main motivation behind the income diversification strategy carried out by banks, as well as to analyze the effect of income diversification on bank stability. performance improvement, risk reduction and competition are the main motives for implementing income diversification by banks. several studies have shown that income diversification convincingly reduces insolvency risk and increases bank stability. theoretically, diversification is indeed one way to minimize risk, but in the banking sector, it was found that the effect of diversification does not necessarily become an element of risk reduction. several empirical research findings show that the income diversification strategy has no relevance to the level of risk and bank stability. some even indicate that a negative effect may arise from this diversification activity as a result of increasing agency costs in banks. income on bank stability. the study conducted on this systematic literature review informs that there is a research gap about the real relationship between income diversification and bank international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 286 stability, which in this case is proxied by bank z-score. this study finds that bank size, type of bank (conventional or islamic) or dual banking system, banks in developed or developing countries, economic conditions, and banking concentration in an area have implications for the effect of diversification strategy. the herfindahl hirschman index (hhi) is the most widely used noninterest income measurement proxy. meanwhile, in terms of methods, the generalized method of the moment is the most widely used tool for testing hypotheses. future researchers should consider testing the effect of income diversification on bank stability by considering its effect on bank liquidity. comparative studies between regions or countries will provide a more comprehensive understanding of the relationship between income diversification and bank stability. furthermore, future researchers can select a sample of articles based on the number of citations. references abbas, f., & ali, s. 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(2013). how does diversification impact bank stability? the role of globalization, regulations, and governance environments. asiapacific journal of financial studies, 42 (5), 813-844. https://doi.org/10.1111/ajfs.12032 hunjra, ai, hanif, m., mehmood, r., & nguyen, lv (2020). diversification, corporate governance, regulation and bank risk-taking. journal of financial reporting and accounting, 19 (1), 92-108. https://doi.org/10.1108/jfra-03-2020-0071 https://doi.org/10.1016/j.jfi.2021.100920 https://doi.org/10.1111/1467-8454.12043 https://doi.org/10.2139/ssrn.2443181 https://doi.org/10.1016/j.bir.2017.05.02 https://doi.org/10.1016/j.pacfin.2020.101439 https://doi.org/10.1111/ajfs.12032 https://doi.org/10.1108/jfra-03-2020-0071 577 the practice of digital capitalism and the commodification of the salafi community on instagram rodjatv volume: 3 number: 3 page: 577 591 1makroen sanjaya, 2andi faisal bakti, 3ridzki rinanto sigid, 4rulli nasrullah 1graduate school of communication science doctoral program, universitas sahid jakarta 2,4faculty of da'wah and communication studies, uin jakarta 3graduate school, universitas sahid jakarta corresponding author: makroen sanjaya e-mail: makroensanjaya242@gmail.com article history: received: 2022-07-01 revised: 2022-08-10 accepted: 2022-11-11 abstract: the salafi community is known as a group of islamic conservatism that seeks to preserve the rules of the prophet muhammad. salafists, in general, seek to purify the teachings of islam by rejecting modernity. however, salafi media, rodja, instead of utilized advances in modern communication technology to spread conservative ideology. through instagram, salafi virtual communities practice digital capitalism. therefore, the study aims to reveal how salafi media rodja utilizes features on rodjatv's instagram social media to attract followers and gain financial benefits through the practice of digital capitalism virtually. using new media analysis in a qualitative approach to virtual ethnographic methods, the study explained how two characteristics of new media, namely interactivity and digital capitalism, could drive the participation of salafi virtual communities. the results uncovered that religious content uploaded on rodjatv's instagram became a means of aggregation of salafism followers, which were then employed to accumulate capital in media business activity. this practice of digital capitalism by salafism later became an inspiration for other da'wah groups. on the other hand, communication and informatics authorities, together with legislative institutions, need to make clear regulations regarding the use of social media for the benefit of religious da'wah, because in addition to legal loopholes from the economic side, such as taxes and others, social media used by certain ideological groups tend to invite socio-political insecurity in the long term exclusively. keywords: digital capitalism, salafists, virtual communities, social media, instagram. cite this as: sanjaya, m., bakti, a.f., sigid, r.r., nasrullah, r. (2022) “the practice of digital capitalism and the commodification of the salafi community on instagram rodjatv.” international journal of environmental, sustainability, and social sciences, 3 (3), 577 591. introduction salafist communities are an islamic group that requires muslims to return to the qur'an and as-sunnah according to the methods of the first three generations of islam (jawas, 2020), also known as conservative groups because they oppose innovation in the field of worship and aqedah, as a movement rooted in the teachings of ibn taimiyah (basya, 2020). indicators of conservative religious understanding include rejecting modernism, liberalism, or progressivism in explaining religious teachings and making hadith (words, behaviors, and tirkah of the prophet) the main reference that must be duplicated literally (halimatusa’diyah et al., 2020). because of this religious way, salafists are often accused of spreading radical-fundamental seeds, among others, because they have the principle of al-wara' wal al-bara' (following and departing) and avoiding hizbiyyah preaching or grouping and organizing (chozin, 2013). 578 the stamp as "wahhabi" is also attached to salafists because their understanding has the same religious character and orientation as wahhabism, which is puritanical and conservative, considered harsh (wahid & makruf, 2017). another reason is that one of the salafist elements in indonesia once established a paramilitary movement, such as laskar jihad (jihadi warriors) (hasan & abubakar, 2011), a group involved in the interfaith conflict in maluku in 1999. in addition, salafists exclusively and meticulously imitate al-salaf al-salih (the previous generation of salih) and reject all influence from other sources (othman alkaff & jani, 2021). however, not all salafists oppose innovation and reject modernism. some contemporary salafists actually utilize modern communication technology products, namely mass media such as radio and technology and even social media. one of them is the salafi community from cileungsi, bogor, west java, indonesia, which appeared existentially since 2005, enlivening indonesia through radio rodja, rodja tv, and instagram social media with the rodjatv account. the utilization of communication media as a means of da'wah by salafi cileungsi is proof that salafi media rodja is a civil society organization that has followed the islamic communication model for civil society discourse (bakti, 2018). in particular, radio rodja, a radio that preaches salafism in indonesia, is considered a pioneer of da'wah radio because it purely broadcasts religious content, according to salaf manhaj (tasman, 2018). furthermore, the digital presence, which is a term in the marketing area to indicate an online business (moyers, 2020), was carried out by salafi in 2007 through www.radiorodja.com and continued until 2014 through rodjatv's instagram account. through digital presence, salafists utilize two of the 20 characteristics of new media: interactivity and digital capitalism. salafi, through instagram, rodjatv, can also show its existence as a modern islamic da'wah group and competently utilizes the good side of social media. through rodjatv's instagram account, salafi managed to gain a large number of followers, namely 493,000 (https://www.instagram.com/rodjatv/., saturday, may 14, 2022), superior to the instagram tvmuhammadiyah account with 90,500 followers only (https://www.instagram.com/tvmuhammadiyah/., sabtu, 14 mei 2022). in fact, the instagram account of tvmuhammadiyah belongs to the modern islamic organization muhammadiyah. in addition to excelling in terms of followers compared to social media that bring islamic organizational entities, salafists, through the rodjatv account, also practice digital capital accumulation by getting financial benefits. this study wanted to test how instagram's social media aggregates salafism followers to form virtual communities and analyze how salafist practices interactivity and digital capitalism against virtual communities through rodjatv's instagram account. channel of the qur'an and islamic studies. a critical paradigm with a qualitative approach as a conceptual methodology in this study was used to analyze rodjatv's instagram from the perspective of the tilawah and islamic studies channel in three different ways: first, rodja tv's instagram is only used as a medium of da'wah, namely as a channel to disseminate the content or reading (tilawah) and interpretation of the qur'an as a revelation, including the interpretation of the qur'anic verse, hadith (the rules quoted from the prophet muhammad), and the interpretation of salafus shalih (three generations after the life of prophet muhammad). the channel here means the frequency band (radio and television) or intermediary (ministry of national education, 2008), interpreted as a means or medium. meanwhile, diction tilawah means a way to "read the qur'an with readings that show the letters and in a careful way, making it easier to understand the meaning contained in it. the phrase "channel of the tilawah qur'an and islamic studies" means that rodjatv's account on instagram is only utilized to teach the values contained in the qur'an and as a means of learning islam of salafus shalih manhaj alone. all content uploaded on rodjatv's 579 instagram refers to verses of the qur'an, hadith, namely words, behavior, and tirkah or relics of the prophet and interpretation of salafus shalih. the characteristics of salafism da'wah through rodjatv's instagram with the tagline as the channel of the tilawah qur'an and islamic studies is to invite followers to tawhid toward god, stay away from mystical things (superstitions), and imitate (ittiba') completely the way of life and worship of the prophet muhammad and salafus shalih, by leaving things that have no reason in worship (bid’ah/heresy). the confirmation of rodjatv's position as the channel of the tilawah qur'an and islamic studies is stated in the bio or social media identity profile of rodjatv's account on instagram. source: (https://www.instagram.com/rodjatv/) figure 1. rodjatv instagram’s bio account as "channel of the tilawah qur'an and islamic studies" second, the interactivity between the preacher and rodjatv's instagram followers uses sacred terms (non-profane) to identify values, morality, and interpretation of salafus shalih manhaj. the sacred language is also used in everyday conversations among the salafism community. oral communication between ustaz (religious teachers) or imams (worship leaders) with followers or disciples (jama'ah) uses a lot of diction, idioms, expressions, and terminology in specific arabic languages, such as afwan (you are welcome or sorry), antum (plural you), na'am (yes, right), jazakumullahu khairan (may allah repay with kindness), barokallahu fikum (may allah bless you), akhwat (female friends), ikhwan (male friends), akhi (men), ukhti (women), and others. the language commonly spoken in study forums becomes the language of association between them. it is, for example, not found in other islamic communities, such as muhammadiyah or nahdlatul ulama (n.u.) people, except specifically in forums to learn the grammar and form of words (nahwu sharaf). third, the use of non-profane idioms is specifically pinned to donors who contribute to rodja media operational costs. muhsinin means "good man, benefactor" (abdullah & alkhalil, 2013). the invitation to become a muhsinin appears in various uploads, especially in the description feature under the narrative of the study material. in the last sentence, it is mentioned that every donation from the muhsinin will help the continuity of the preaching of tawhid (one god) and sunnah (religious rules quoted from the prophet muhammad). followers, virtual brotherhood. as howard rheingold described in the virtual community, homesteading on the electronic frontier about the phenomenon of virtual communities was created through well (whole earth's lectronic link), a computer conferencing system that allows people from different parts of the world to talk and exchange information. well feels like an authentic community because it is grounded in the physical world. what people do in the real world also happens to virtual communities. the virtual community also allows 580 everyone from worldwide to participate without even having met physically (rheingold, 1993). in the context of salafi da'wah, through instagram social media, the same character is also shown. rodjatv's account on instagram brings a collection of communities in what is referred to as followers, i.e., virtual audiences and participants. suppose the community is interpreted as "a group of individuals (people and others) that live and interact with each other" (ministry of national education, 2008). in that case, it is the same as the salafism community, a group of virtual followers, which in salafi terminology on instagram is referred to as ikhwan (brothers, plural). although not meeting each other physically, interactive communication between rodja account admins and ikhwan is done through a comment feature symbolled ( ). apart from using the comment feature to interact, some of rodja's uploaded content on instagram also features a lot of virtual donations or philanthropic activities. various philanthropic activities, ranging from social assistance for victims of natural disasters, social assistance for victims of the covid-19 pandemic, the construction of al-barkah mosque, which is the center of salafi activities in cileungsi, bogor, and the development or expansion of radio rodja broadcast networks in bandung and majalengka, west java, and rodja operational media costs, are obtained from donations from followers. each type of donation or philanthropy provides a special account at the bank as channelization for allocating donations or philanthropy. rodjatv's account page on instagram is also a media reporting to muhsinin (good people, philanthropists) for all donations or philanthropic activities. thus, rodjatv's account on instagram facilitates social communication activities, as happens in real life. it also illustrates that the ikhwan and muhsinin are virtual subjects that play an important role in creating the continuity of salafus shalih da’wah through rodja media. methods the study used virtual ethnographic methods focused on groups with the same culture. ethnography is also a qualitative design whose researchers describe and interpret the same patterns of values, behaviors, beliefs, and languages of a group of the same culture. "as a process, ethnography involves extensive observation of the group, often through participant observation, namely 'immersing themselves' in people's daily lives, observing and interviewing participants in the group. in addition, ethnographers study the meaning of the behavior, language, and interaction of members of these cultures" (creswell, 2015: 125). through virtual ethnography in this study, data collection methods were carried out in four ways, namely: 1. observations and capturing of culture and cultural artifacts virtually on the research object were carried out on texts on social media, specifically rodjatv's account on instagram. rodjatv's uploads that were the object of this study included 385 posts through the feed, i.g. t.v., then changed to reels, and video features, from january 1, 2020, to august 31, 2021. observations were also made directly in the field, visiting the al-barkah mosque complex, radio rodja studio, rodja tv, and the information technology (i.t.) division, managing rodja's social media accounts. field observations occurred seven times from august 27, 2021, to december 24, 2021. 2. archival and historical research on rodja's account uploads on instagram was conducted. based on the type of content displayed by rodjatv's instagram from january 1, 2020, to august 31, 2021, 395 posts were categorized into six themes: tawhid, aqedah, manhaj, muamalah, philanthropy, and donations of rodja media development. meanwhile, the text about the invitation to become a donor (muhsinin) and "rodja parabola outlet" was 62 times embedded in various posts among 395 rodjatv's instagram posts. the content categorization based on the theme was performed to facilitate the analysis of the uploaded content. 581 3. interviews were conducted with informants involved in digital communication through rodja's instagram account. to obtain the data validity obtained from observation, capturing, and historical archival research, deepening and confirmation were carried out by conducting interviews with informants. at least 14 informants had been interviewed with the quality of valid information that could be accounted for. 4. literature was carried out by reading books of references to salafi media rodja and books of study of salafism and wahhabism from various experts. the literature on the issues of salafism and wahhabism was enriched with books and journals on salafism and wahhabism, research on rodja media, and theoretical references related to ideology, mediatization, and social media and virtual communities. table 1. qualification and quantification of data collection methods in this study result and discussion salafism media da'wah without political content. recognizing the power of the media in influencing imagination, practice, and religious authority, the cileungsi salafi community, spearheaded by badru salam in 2005, pioneered the establishment of radio rodja media. rodja is etymologically derived from arabic, meaning "hope, expect." rodja is also an acronym of "radio ahlus sunnah wal jama'ah." rodjatv's instagram, as on radio rodja, every day all the time only refutes the content of salaf lectures and studies, the recitation of the qur'an through the data collection & analysis methods quality quantity observation 1. observe rodjatv and rodja tv's digital culture and digital artifacts on youtube 2. seven field observations at al-barkah and rodja headquarters in cileungsi 1. 395 feed uploads, igtv/reels & video 2. upload period: january 1, 2020august 31, 2021 archive research categorize uploads by theme: -tawhid and sunnah -faith -manhaj -muamalah -humanitarian philanthropy -donation rodja media development -rodja and parabola operational donation -tawhid and sunnah: 45 -aqidah: 61 -manhaj: 55 -muamalah: 162 -humanitarian philanthropy: 63 -rodja media development donations: 9 -donation (muhsinin)= 47 -rodja parabola outlet= 16 interview -five key informants -nine informants 1. founder/director of rodja: 1 2. elder of al-barkah:2 3. social media admin & design: 2 4. jama'ah & media practitioner: 1 5. followers/donors: 5 6. h. bakri family: 2 7. kpi chairman: 1 libraries 1. books and journals: -salafism dan wahhabism -ideology & critical theory -media & social media -digital & virtual communication 2. official website & social media account 3. capturing rodjatv uploads books: 27 journals: 41 websites: 11 official social media accounts: 11 capturing uploads: 15 folders 582 interpretation of salaf scholars delivered by preachers, and the prophet's hadith. not once did the content on rodjatv, radio rodja, and rodjatv allude to political issues. rodjatv in performing functions as an information medium. rodjatv's instagram post material, in addition to philanthropy, is entirely convergence content from radio rodja or rodja tv. from the audio (radio) and audio-visual (television) media, then sampled in the form of audio-visual and written narration to be uploaded on rodjatv's instagram, with various philanthropic content. by only broadcasting lectures or studies sourced from the qur'an, hadith texts, and fatwas of salaf scholars, aside from expanding the reach of salafism da'wah geographically and demographically, rodjatv salafism can attract followers in large numbers. salafi's digital presence on social media is even more measurable. by using the follower parameter, rodjatv's number of instagram followers can be known for real, including its growth. on october 2, 2020, rodjatv followers were 435,000 (https://www.instagram.com/rodjatv/). on may 15, 2022, rodjatv's instagram followers became 493,000, or for 19 months, the number of followers increased by 58,000 (https://www.instagram.com/rodjatv/. may 15, 2022). before appearing in the media, salafis from cileungsi were often accused of being a cult islamist, hardline or radical group, and even being part of a terrorist group. however, since the preaching of salafism was aired on radio rodja and rodja tv and converged to instagram social media, the public slowly realized that salafis are not among the cults, radicals, or terrorist parts as previously alleged (interview #2: agus hasanuddin, october 22, 2021). rodjatv becomes part of a media product that can correct misperceptions. in this context, rodja media, including instagram rodjatv, successfully carries out its function as an information medium. as fischer-nielsen (2012) emphasized, in the context of religious mediatization in denmark in 2009, it was discovered that new internet-based media has become an effective means of providing "clear and correct information to church members.” similarly, as it happens on rodjatv's instagram, it has performed the correct information function about the existence of rodja salafists, not including salafi jihadists or salafists who struggle to enforce islamic law in the statehood system. rodjatv's instagram, along with radio rodja and rodja tv, has confirmed that the salafists of cileungsi are salafi da'wahists or salafi aqidah, who move to build the religious diversity of indonesian muslims according to the qur'an and hadith. language as the identity of the salafism community. expressions in the language will indicate a certain ideology (rusadi, 2015). from stuart hall's perspective, ideology is a mental framework of language, concepts, categories, thought imaging, and representation systems, used by various classes and social groups to understand, define, find out, and understand how society works (hall, 1996). in this context, to show the group's identity as a representation of adherents of the conservative ideology salafus shalih, the salafism community has its characteristics in using language when interacting. the communication pattern between salafi ustaz and its audience uses dictions in arabic, which are also commonly used in interpersonal communication. diction afwan is used to ask a problem, "sorry" or "thank you." at the end of each question or the post, the invitation for donations on social media is also always expressed with syukron jazakumullahu khairan, which means "thank you, may allah reply with kindness." there is dictions ana (me), antum (you), or refer to "someone or male friend" as ikhwan, while "someone or a female friend" is called ukhti. the arabic dictions were obtained by jama'ah from the ustaz when participating in the study, which eventually became habituation in everyday conversation (interview #1: agus hasanuddin, august 27, 2021). in addition to being a means of learning arabic for community members (jama'ah), the use of diction, idioms, or expressions in arabic becomes group identification, which is the way the media connects messages and builds communicative relationships between the sender of the message (communicator), content, and the recipient of the message (audience). in addition, rodja 583 jama'ah is required to learn arabic because the qur'an is revealed in arabic, and it is the right way to follow in the footsteps of salafus shalih. if they do not learn arabic, followers are considered not to get knowledge and follow in the footsteps of salafus shalih perfectly (jawas, 2020). as is the case in denmark, in the mediatization of religion over the internet, new media, including social media, serve as "a source of knowledge and inspiration for faith, service, prayer, parties, and private events" (fischer-nielsen, 2012). source: (https://www.instagram.com/p/chwsssyhjyo/. november 19, 2020) figure 2. rodjatv's instagram content featuring speaker yazid bin abdul qadir jawas, which among other things, requires salafi followers to learn arabic and invites interaction from followers, among others, with the arabic phrase "barokallahu fiik," which means "may allah bless you" rodjatv's followers on instagram are always involved in the interaction, either liking (like) study material, commenting (comment) on a material, asking for information or sharing (share) rodjatv instagram content with others. all content uploads always get like up to thousands. comments range in the number of units, dozens, to tens under 100. sharing rodjatv's content on instagram even involves key opinion leader (kol) volunteers and unpaid influencers. muhsinin label as a practice of digital capitalism. capitalistic economics forces anyone involved in the market system relations to conform to the rules of capitalistic action. manufacturers who go against these norms will inevitably be eliminated from the economic stage as workers unwilling to adjust will be thrown onto the streets without jobs (weber, 2001). likewise, salafists from cileungsi, known as puritanical islamic groups, distribute information content (da'wah by method or salafus shalih manhaj) through the content convergence system of radio rodja and rodja tv in communication technology networks, which use computing systems in the form of social media. for salafists, using social media is not haram because using social media is not an activity in the category of worship. in worship, all its activities are arranged textually through the qur'an and hadith (the rules derived from the prophet muhammad). although social media is a product and belongs to even jews, using it is allowed. it is because, according to salaf scholars (three generations of islam after the life of prophet muhammad), muslims are allowed to do muamalah (social affairs such as business, getting along, and other civil affairs) with jews (interview #3: agus hasanuddin, november 19, 2021). salafists have the principle that "all muamalah (social relations) affairs are allowed, except those prohibited." meanwhile, in the system of worship, "all worship is forbidden, except those ordered." through rodjatv's social media on instagram, salafi targets the youth --the majority of social media users as followers who follow in the footsteps of salafus shalih. as of may 15, 2022, rodjatv's instagram followers have reached 493,000 (https://www.instagram.com/rodjatv/). in addition, the 584 new economy is the digital economy, where information takes the form of digital, i.e., bit. when information becomes digital and is communicated over a digital network, it opens a new world (tapscott, 2015). most of whom are young people, instagram users are targeted by salafists as a "new world," providing financial benefits and new followers. conservative salafists are involved in the mediatization of religion in the new media system and the internet revolution, which marks the rise of digital capitalism utilizing the production dimensions of religious life. in the practice of digital capitalism by salafists in accumulating ad-based capital, they targeted specifically rodjatv followers on instagram, which numbered 493,000, by persuasion, the invitation to "supports the preaching of tawhid (one allah) and sunnah (the rule of quoted from the prophet) and labels those who donate money as muhsinin (good people or benefactors). persuasion to "support the preaching of tawhid and sunnah" was quite effective in mobilizing about 2,000 donors (muhsinin), from whom the cash was collected around idr 300 million every month. as one of the muhsinin admitted, he was motivated to donate his money every month because he wanted to participate in the preaching of tawhid and sunnah. "i want to preach sunnah but have not been able to if i have to preach myself. alhamdulillah, rodja opened the opportunity of da'wah by becoming muhsinin rodja" (anonymous muhsinin interview: december 22, 2021). every beginning or end of the month, rodja's management sends a chat as a reminder to the muhsinin. source: whatsapp chat screenshot of a muhsinin figure 3. whatsapp reminder chat to muhsinin from rodja media management (left). proof of transfer from a muhsinin to help with rodja's operational costs (right). donations for rodja's media operations are realized through special accounts. they are not mixed with accounts for other activities, such as the construction of mosques and humanitarian assistance activities. the special account for rodja's operational costs listed on the news sticker/running text on rodja tv and rodjatv account on instagram is bank syariah indonesia (bsi) 7561212001 on behalf of the "light of sunnah" foundation with bank code 451. the donation amount from muhsinin is between the lowest idr 50,000 and idr 500,000. a minimum of idr 300 million was raised in one month, more than enough for rodja media operational costs, ranging from radio rodja, rodja tv, and the website to all accounts on social media. the need for the salary of 585 35 employees is around idr 150 million per month. in addition to employee salaries, donation money from muhsinin was also used to pay satellite rent for rodja tv broadcasts and other administrative needs. rodja management also provides an honorarium for each ustaz who is a study speaker in rodja with a range between idr 500,000 to idr 1,000,000 every time he finishes a lecture on radio rodja or rodja tv (interview #2: agus hasanuddin, october 22, 2021). in a fully capitalistic society, an individual capitalist enterprise that does not seize its opportunities to make a profit will be destined to go extinct (weber, 2001). reduction of media function. overall, the religious mediatization of the salafism through rodja media, ranging from radio, television, and websites to rodjatv's instagram social media, has a significant impact on the continuity of salafism preaching, covering three aspects. (1) salafist rodja managed to gain relatively large followers so that their communication mode activities could be considered effective. (2) creating interactive communication patterns allows social media users to participate actively through feedback and dialogical modes of interaction. (3) salafist rodja can continue reproducing its social formation to maintain the status quo as a conservationist of the salafus shalih movement because it gets operational cost support from muhsinin (donors). however, the mediatization of religion by salafi rodja through new media actually challenges the function of the media. the functions of the media include as an information source, entertainment sources, persuasion forums, and social adhesives (vivian, 2008), plus as a function of education, social control and adhesive, economic function, and culture (law no. 32 of 2002 on broadcasting), which is reduced only as an educational function, or information function only, for the benefit of da'wah tawhid (one god) and sunnah (the rule of the prophet) alone. in mediatizing religion through the tagline as "channel of the tilawah (reading) of the qur'an and islamic studies," rodja media reduces the function of media that is plural, only to carry out two functions: information and education functions only. other media functions, namely entertainment, social control and adhesive, economic functions, and cultural functions, are eliminated under the pretext of contradicting their ideology. for salafi rodja, entertainment products, such as music, including singing the national anthem, animated images resembling living things, and the like, are punishable by haram. in fact, if da'wah is done through song or music, it is still not in accordance with the teachings of salafus shalih. salafi also refused to air commercial advertisements because many displayed human aurat (interview #2: agus hasanuddin, october 22, 2021). by reducing the function of the media, salafist rodja from cileungsi, ranging from radio rodja and rodja tv to instagram social media rodjatv avoided the principle of diversity of media content, as embraced by the broadcast media system in indonesia. therefore, rodja tv, for example, is not managed through broadcasting institution entities as required by law no. 32 of 2002 concerning broadcasting. under law 32 of 2002, broadcast media (radio and television) must be managed through legal entities with five domains of broadcasting institutions: public broadcasting institutions (lpp), private broadcasting institutions (lps), subscription broadcasting institutions (lpb), community broadcasting institutions (lpk), and foreign broadcasting institutions (lpa). however, rodja tv is only one of the platforms of the media convergence system through satellite platforms and youtube only, under the "light of sunnah" foundation (interview #3: agus hasanuddin, november 19, 2021). according to the chairman of the indonesian broadcasting commission (kpi), rodja media entities considered extreme should be regulated by the government. at least, if managed through a private broadcasting institution (lps) or community broadcasting institution (lpk) entity, it will be bound by the broadcasting code of conduct and broadcast program standards (p3 sps) made by kpi (interview: chairman of kpi agung suprio, september 1, 2021). the self-avoidance of state 586 control and democratization is one form of the historical difference between old media in the first media age and new media in the second media age today (holmes, 2012). by making rodjatv on instagram only as of the "tilawah channel" (reading, interpreting) the qur'an and hadith and medium "islamic studies", without variations of other content, such as news, entertainment, and advertising, rodjatv has applied social media logic strategies and mechanisms, especially to elements of programmability. in the logic of social media in the aspect of programmability, there is an algorithmic character as a form of participatory communication. social media can be used for social activities mitigated by social institutions and utilized as an advertising strategy, public relations, activism, and other public discourse programs (van dijck & poell, 2013). the content of rodja radio and rodja tv verified to rodjatv's instagram social media creates a group of people who formed a community with the same character (jama'ah). jama'ah's instagram follower rodjatv aggregate reached 493,000 as of may 15, 2022. rodjatv's jama'ah virtual also performs activities like jama'ah in the real world, namely studying, donating, and buying parabolas to access rodja tv broadcasts on satellite platforms. since appearing on rodja tv in 2009 through video streaming and the rodja tv satellite platform in 2011, rodja's management also accumulated followers and capital to get financial benefits by selling 100,000 parabolic units to followers. in this way, salafists maintain rodja media's sustainability and accumulate salafism followers in a mode of the commodification of content, audiences, and workers. the content of the preaching of tawhid (one god) and sunnah (quoted rules from the prophet muhammad) packaged through the tagline "channel of the tilawah (reading) of the qur'an and islamic studies" attracted the interest of many virtual followers, which then opened up opportunities for rodja media apparatus to parabola business. salafist admitted that the sale of parabolas, which are also promoted through rodjatv's instagram, is one of the business models to get profits (interview #1: agus hasanuddin, august 27, 2021). by selling parabolas up to 100,000 units since 2011, rodja media still exists as the "channel of the tilawah (reading) of the qur'an and islamic studies" on an ongoing basis. it can reach virtual followers who have never even met the speakers who often appear on rodja tv and rodjatv's instagram. as one follower admitted, dariskan irananda claimed to have first seen rodjatv's show at a friend's house and was immediately interested in becoming a virtual jama'ah. "when i went to a friend's house and only saw the first rodja tv broadcast, i was finally interested in knowing how to access rodja tv (by buying a parabola). since then, i inshallah followed what the prophet exemplified" (interview: dariskan irananda, october 24, 2021). another experience by annisa nurul izzati, a follower from padang, west sumatra, is rodjatv's instagram follower and regularly accesses rodjatv's instagram social media to find out the latest developments in worship guidance and muamalah from salafists at the first opportunity. furthermore, to explore the content of the full study, nurul izzati will access rodja tv through a parabola (interview: annisa nurul izzati via direct message instagram, december 3, 2021). commodification practices of virtual jama'ah: the term da'wah of tawhid (one god) and sunnah (rules quoted from the prophet muhammad) for salafi cileungsi is not just a form of the claim that they are a group of salafus shalih adherents (three generations after the life of prophet muhammad) alone. however, it became one of the three tool elements for the practice of commodification. in vincent mosco's terminology, commodification is the process of turning valuable things to use into marketable value products. in simple language, commodification is the process of converting a use-value into an exchange rate. commodification includes and against three aspects: content, audience, and workers (mosco, 2009). referring to this commodification definition, it can be analogous that "something that originally could only be used for a specific purpose can be transformed into something of commercial value." the content of da'wah tawhid and sunnah in 587 rodjatv, which was originally a message of guidance of worship and muamalah or an invitation to islamic purification inviting muslims to return to the teachings of salafus shalih supported by activities and skills in production mode by rodja workers producing audiences or followers in large quantities, it turns into a cashable commodity. in addition to capitalizing on followers such as 2,000 muhsinin, who make idr 300 million in donations per month, the practice of commodification of rodjatv is also carried out through the sale of parabolas to access the rodja tv satellite platform's broadcast through the description "rodja parabola outlet" on rodjatv instagram. since the rodja tv satellite platform aired in 2011, rodja management managed to sell at least 100,000 units of the parabola. virtual jama’ah as ideological jama’ah: since conducting a digital presence in 2007 through the website www.radiorodja.com until 2020 through rodjatv instagram and telegram, a wave of followers continues to grow. on october 6, 2020, the number of followers was in the range of 435,000 (https://www.instagram.com/rodjatv/. october 6, 2020), but on may 15, 2022, or within 18 months, there was an increase of about 58,000 new rodjatv followers to 493,000 (https://www.instagram.com/rodjatv/. saturday, april 15, 2022). the aggregated and solid followers are not only actively involved in interactions through like, comment, and share features but also carry out positive activities like religious communities. as howard rheingold's theory defines, virtual communities are social aggregations that emerge from the net when enough people have long enough public discussions with human feelings to form a network of personal relationships in cyberspace. the salafi virtual community also discusses in public spaces through the comment feature on rodjatv's instagram to gain knowledge in matters of worship and muamalah. through the virtual mode of interaction, rodjatv's followers, who number hundreds of thousands of people, form networks as communities or jama'ah who experience emotional attachment to technological rituals as a form of human feeling, as rheingold emphasized. despite simply experiencing attachment to technological rituals to virtually absorb the preaching of tawhid and sunnah, salafism followers in rodjatv still show distinction as jama'ah of an ideological, religious group. the majority of virtual interactions are positive. some comments are even tinged with compliments and prayers such as "subhanallah. barokallahu fii kum," which means "holy god. may allah blesses you" (https://www.instagram.com/p/co7q9ronbsd/.). the character of rodjatv's followers shows that they have absorbed the teachings of salafus shalih, who is polite and noble in character, as is the principle of salafism da'wah. conclusion based on the proposition that "all muamalah (social relations) affairs are allowed except those that are prohibited," including the permissible use of even jewish product technology, salafists with conservative ideology are also well utilized new media, namely instagram social media, which is widely used by young people. through rodjatv's account, salafists gained a large following, which was 493,000 as of may 15, 2022. instagram users from these young people became the target of reproducing social formations to maintain the status quo as the successor to the teachings of salafus shalih (three generations of islam after the lifetime of the prophet muhammad). by optimizing two new media characters, namely interactivity and digital capitalism, salafists succeeded in carrying out "advertising-based capital accumulation based on social media (digital capitalism).” the accumulation of capital is in the form of regular donations from muhsinin (kind people, philanthropists) amounting to about 2,000 people who were netted through calls on rodja tv's news sticker/running text and descriptions on rodjatv's account on instagram and raised idr 300 million per month, more than enough for rodja's media operating expenses. in total, it includes hiring about 35 employees. with rodja's operational costs guaranteed, salafists can sustainably reproduce social 588 formations to maintain the status quo. salafists also carry out the practice of commodification, which is the process of turning things of value into products that can be marketed to content, workers, and audiences (followers) through "rodja parabola outlet." with the sale of parabola reaching a volume of 100,000 units, it not only expanded the reach of followers but also brought financial beneficiaries for the sustainability of rodja religious mediatization. this practice of digital capitalism by salafism later became an inspiration for other da'wah groups. to uncover the reality of the volume of financial gain and map the overall actors of digital capitalism by religious groups, it is necessary to follow up through more comprehensive research. on the other hand, communication and informatics authorities, together with legislative institutions, need to make clear regulations regarding the use of social media for the benefit of religious da'wah. because in addition to legal loopholes from the economic side, such as taxes and others, social media used by certain 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((bodnar, h. & hopwood, 2000): 1), in their research on the notion of information is useful data that is processed in such a way that can be used as a basis for making the right decision. information is also data that is further processed so that it has meaning for the recipient and has a "value of influence" for actions, decisions now or in the future. so the understanding between each data and information must be distinguished. then it can be explained that the data is the raw material of information that is defined as a group of certain symbols that have a meaning of quantity, actions, objects and so on (ives & olson, 1994). information system is a component that consists of people, information technology, and work procedures that process, store, analyze, and disseminate information to achieve a goal. information systems have become a necessity for companies because they are expected to be able to support decisions in creating efficiency, improving performance, and ultimately will be able to serve customers according to their wants and needs. initially information systems are very useful for companies in terms of data collection, data storage, even to the management of data, as an integral part of the decision making system. however, today an information system contributes to the identification of problems and business forecasting in the future (widaninggar, 2013): 306-307). information systems were very important in the decision making process, therefore information is needed that is relevant to the needs of the organization ((romney & steinbart, 2012): 25). information that is managed effectively within an organization will be very important because it can be the social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 71 basis for gaining competitive advantage. in addition, well-managed information can be used to increase other company resources. information system is a system within an organization that meets the needs of daily transaction processing, supports operations, it is managerial and strategic activities of an organization and provides certain external parties with the necessary reports. (o’brien & marakas, 2010): 4) said that the information system is a combination of each unit managed by a user or human, hardware, software, computer networks and data communication networks (communication), and also databases that collects, changes and disseminates information about an organization. so, basically information systems must have these elements in order to be useful and work optimally. information systems consist of five resources known as information systems components. the five resources are human, hardware, software , data and network. these five components play an important role in an information system. however, in reality, not all information systems include the five components. for example, personal information systems that do not cover telecommunications networks. accounting information system is a very important part in a company's information system. in a company, accounting information system is a part of the information system that is more related to financial data. according to (widjajanto, 2001): 14), accounting as an information system includes the activities of identifying, gathering, processing, and communicating economic information about an organization to various parties. accounting information system is a framework for coordinating resources (data, materials, equipment, suppliers, personal, and funds) to convert inputs in the form of economic data into outputs in the form of financial information used to carry out an entity's activities and provide accounting information for parties have an interest. accounting information system (ais) is a structure that is united in organizational entities that employ resources and other components to convert economic data into accounting information with the aim of satisfying the information needs of users. integration (collection) of sub-systems/components both physical and non-physical that were interconnected and work together in harmony to process transaction data related to financial problems into financial information ((susanto, 2013): 72). the fundamental role of accounting information systems (ais) in organizations as a reservoir and processor of accounting data to produce quality accounting information to support the company's internal activities carried out by managers and employees as well as the company's internal activities with external parties such as with consumers, suppliers, government and others (susanto, 2013): 374). (widaninggar, 2013) said that information system was needed by the company because it was some kind of tool that support the company efficiency, performance and to meet the customer need. ais has a large contribution to identify the company’s problems and to predict the future problems of the company. the quality of system is a measurement of information systems processes that focus on the results of interactions between users and systems. the quality of the system has attributes such as equipment availability, equipment reliability, ease of use, and response time are determining factors why an information system is used or not used. (delone & mclean, 2003)) stated that system quality is a measurement of technical success, information quality is a measure of semantic success, user satisfaction illustrates the influence of individuals and organizations which is a measure of success effectiveness. information quality is the level at which a data that has been processed by the information system has meaning for its users, which can be in the form of facts and a useful value. in pt. indomarco adi prima, jember branch, there were disturbing problems for the users of company’s accounting information system. ais should have a large contribution in efficiency, but the selling data system cannot support that, because the late transaction approval from the manager and the bad network quality from the company provider. some of the research that has been done were (komara, 2006), which stated that involvement of users, size of organization, support of top management, formalization had a significant impact on users’ satisfaction, but capability had no significant impact. this result was in line with research conducted by (mckeen, whetherbe, & james, 1992) and (restuningdiah, nurika, & indriantoro, 2000) which said that users’ involvement impact the users’ satisfaction. research conducted by (sukmaningrum, 2012), the results showed that the internal control system has a significant effect on the quality of local government financial statement information, while hr competency is not significant due to the lack of hr itself in terms of quality and quantity. (malle, 2016) stated that hr competency has a significant effect on the quality of information on the makassar city government's financial statements while the internal control system and regional financial supervision does not affect the quality of the makassar city government's financial statement information. research conducted by (gustiyan, 2014), showed that only the user involvement variable and the information system user training and education program alone have significant influence on the performance of the accounting information system while the other variables have no effect and were not significant on the ais performance. research of (samosir, 2018)) concluded that the influence of hr competence and internal control systems on the quality of local government financial reports as well as the moderating variables. (fasihat, 2015) stated that there was no significant effect between the quality of the ais and company performance with a probability of 0.089 which was thought to occur because bpd diy syariah was still under the auspices of the central diy bpd, where activities that affect performance improvement were directly determined by center. there were several factors that can affect the quality of ais including education and training programs, system users involvement’ and hr competency. by education and training, users can gain the ability to identify their information requirements and the seriousness and limitations of this information system and capabilities can lead to improved performance. with the existence of a system user training program can use the existing system in the company properly, it has an important effect on the survival of social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 72 the company. in the design and development of information systems system user involvement is emphasized more on how the role of the user in the information system design process and what steps were taken in supporting and directing its contribution, while the intended user support for the design and development of ais is related to direction conducted by the user when the information system is operated, one of which is to use computers effectively. information system by involving users will give satisfaction to the users and those users will be willing to use the ais applied in the company. if the user is given the opportunity to provide opinions and proposals in the development of the information system, then the user feels that the information system is his responsibility, so expect the quality of the information system to improve. human resources is a factor that influences the readiness and effectiveness of the implementation of the accounting system. competence is the knowledge and expertise needed to complete a task. adequate hr competency in terms of quantity and quality will increase the value of information in a report. a good information system needs to be well prepared and planned. the manager in charge of the functional information system unit, called the chief of information officer (cio) is responsible for managing the unit and information resources properly and providing information services to their users at an agreed service level. as a service department, cios must provide the best technical staff (information systems experts) to be able to provide information systems service support to users of information services in a high level of user satisfaction. information system products for support and fulfillment of user needs must be reliable to meet the needs and satisfy. accounting information system is basically an integration of various transaction processing systems (spt) or sub sias. because every spt has a transaction processing cycle, sia can be said to be an integration of various transaction processing cycles ((susanto, 2013):72). in every processing it does, the spt or sub-sia uses various components it has, such as hardware, software, brainware, procedures, databases and communication networks ((susanto, 2013):72). the integration of the components mentioned above is a company's information resources in order to achieve substantial excellence ((mcleod & schell, 2007):29). sia was built with the main objective to process accounting data from various sources into accounting information needed by various users to reduce risks when making decisions ((susanto, 2013): 8), the application of quality sia will produce quality accounting information that is also used by users in making decisions. in measuring the quality of the ais is influenced by several factors including education and training programs, system user involvement, and human resource competency. the user education and training program is a process of education within a certain period that teaches new employees and current employees a basic skill that will be used to help carry out their work and achieve company goals. in the case of the development of an existing information system in a company, the education and training program is very influential for the company in determining the quality or performance of the system, with education and training users can get the ability to identify their information requirements and the seriousness and limitations of the information system and this ability can leads to improved performance ((montazemi, 1988)). the purpose of having an education and training program in the company is to provide direction to system users/employees to use the system properly, and with the existence of an education and training program the company hopes to be able to direct improvements to the quality of the existing system. information system by involving users will give satisfaction to the users and those users will be willing to use the ais applied in the company. if the user is given the opportunity to provide opinions and proposals in the development of the information system, then the user feels that the information system is his responsibility, so expect the quality of the information system to improve. human resource (hr) in an organization or company has the same importance as the work itself, given the important role of hr in the organization or company, hr as a determining factor for the organization, so competency is an aspect that determines the success of the organization or company. with high competency possessed by hr in the company, of course this will determine the quality of human resources that will ultimately determine the competitive quality of the company itself. based on the background stated, this research is aimed at 1) analyzing the influence of the education and training program, involvement of system users, and hr competency on sia quality at pt. indomarco adi prima jember branch. 2) analyze the ability of independent variable variation models in explaining the dependent variable, and the research was developed by three hypothesis’: effects of education and training programs on sia quality, effect of involvement of system users on the quality of the ais, and effect of hr competency on quality of ais. with education and training users can get the ability to identify their information requirements and the seriousness and limitations of the information system and this ability can lead to improved performance (montazemi, 1988). research conducted by (gustiyan, 2014), showed that only the user involvement variable and the information system user training and education program alone have significant influence on the performance of the accounting information system while the other variables have no effect and were not significant on the ais performance. user involvement in the development of the system is predicted to develop or improve the quality of the system by providing a more accurate and complete research on user information requirements. many researchers have investigated user involvement. they believe that involvement influences key criteria such as system quality, user satisfaction and system use ((ives & olson, 1994); (hirschheim, 1985); (nelson & cheney, 1987)). they believe that user involvement in the system development process has a positive influence on satisfaction with the computerize based information system (cbis). this result support the research conducted by (hirschheim, 1985), (nelson & cheney, 1987). (huff & munro, 1985) social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 73 in (soegiharto, 2001) which also found that the capability of ais’ personnel had an impact on design quality and the performance of information system. hr competency were abilities possessed by a person related to knowledge, skills and personality characteristics that directly affect the performance that can achieve the desired goals. in line with that assumption, (choe, 1996) found thar there was positive correlation between ais’ personnel capability and the use of system. research of (samosir, 2018)) concluded that the influence of hr competence and internal control systems on the quality of local government financial reports as well as the moderating variables. (sukmaningrum, 2012) stated that the internal control system has a significant effect on the quality of local government financial statement information, while hr competency is not significant due to the lack of hr itself in terms of quality and quantity. (malle, 2016) stated that hr competency has a significant effect on the quality of information on the makassar city government's financial statements while the internal control system and regional financial supervision does not affect the quality of the makassar city government's financial statement information. method the population in this research is the area that the researcher wants to study. according to (sugiyono, 2014:80), population is a generalization area consisting of objects/subjects that have certain qualities and characteristics determined by researchers and then conclusions are drawn. the population in this study were all staff/employees of pt. adiarco adi prima, jember branch, amounting to 150 employees in 2019. samples are part of the population to be investigated. according to (sugiyono., 2014:81). the sample in this study used a purposive sampling technique. the purposive sampling is a data source sampling technique with certain considerations (sugiyono., 2014:85). the reason for using a purposive sampling technique is because not all samples have criteria in accordance with the phenomenon being studied. therefore, the researcher chooses the technique purposive sampling which sets certain considerations or criteria that must be met by the samples used in this study. the criteria used as samples include (1) status of active and permanent employees; (2) employees who work more than one year, (3) employees working at pt indomarco adi prima jember branch who use ais include it/edp, controller, administration, finance, accounting, logistics, hrd, and warehouse staff. table 1. sample determination no information total employees 1 active employee and permanent employees 150 2 employees working less than 1 year 90 3 employees who work do not use accounting information systems 25 total samples 35 source: pt. indomarco adi prima jember branch the method of data collection that will be carried out in research is by conducting field surveillance by directly observing the object of research. data collection techniques used in this study are questionnaires. the measurement scale used in this study is the likert scale. likert scale is used to measure the attitudes, opinions, and perceptions of a person or group of people about social phenomena, where this phenomenon has been specifically determined by researchers hereinafter referred to as the research variable. questions are given in stages, starting from the lowest level to the highest level. data analysis methods used in this study, data quality tests namely, 1) validity and reliability tests, 2) classic assumption tests include normality tests, multicollinearity tests, heteroscedasticity tests, 3) multiple linear regression analysis, 4) hypothesis testing using tests t-test, and 5) the coefficient of determination (r2). analysis of the data in this study using spss software. results and discussion the results of the analysis in this study were obtained as follows: 1) data quality test the data quality test of validity and reliability, as shown on table 2 and table 3: table 2. test of validity variable item questions corrected item total questions correlation r table description education and training program (x1) x1.1 0,394 0,334 valid x1.2 0,512 0,334 valid x1.3 0,361 0,334 valid x1.4 0,724 0,334 valid social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 74 x1.5 0,768 0,334 valid system user engagement (x2) x2.1 0,744 0,334 valid x2.2 0,901 0,334 valid x2.3 0,798 0,334 valid x2.4 0,688 0,334 valid x2.5 0,896 0,334 valid hr competency (x3) x3.1 0,75 0,334 valid x3.2 0,697 0,334 valid x3.3 0,592 0,334 valid x3.4 0,554 0,334 valid x3.5 0,701 0,334 valid quality of ais (y) y1.1 0,629 0,334 valid y1.2 0,44 0,334 valid y1.3 0,419 0,334 valid y1.4 0,597 0,334 valid table 3. test of reliability variable reliability coefficients alpha information education and training program (x1) 5 item 0,700 reliable system user engagement (x2) 5 item 0,801 reliable hr competency (x3) 5 item 0,782 reliable quality of ais 5 item 0,795 reliable classical assumption test  testing the normality of data in the study using the kolmogorov-smirnov one sample test, resulting in kolmogrov-smirnov z of 0.464 with a significance level of 0.982. this shows that the research variables are normally distributed because they are at a significant level> 0.05.  the results of multicollinearity testing carried out are known that the value of variance inflation factor (vif) of education and training program variables, system user involvement, and hr competencies are less than 10 and tolerance values greater than 0.10, so it can be assumed that there is no multicollinearity between independent variables in the regression model.  testing heteroscedasticity using scatterplot graphs, the results show that there are clear patterns and points that spread above and below the number 0 on the y axis. so it can be concluded that there is no heteroscedasticity in the regression model. this shows that all independent variables can be used to predict sia quality. multiple regression analysis in this research, multiple linear regression analysis aims to explain the magnitude of the influence of the education and training program, system user involvement, and hr competencies on sia quality. the following table was linear regression analysis to test the hypotheses in the study. table 4. linear regression analysis model unstandardized coefficients standardized coefficients t sig. b std. error beta (constant) 9.411 2.164 4.349 .000 education and training program (x1) .540 .178 .594 3.030 .005 system user engagement (x2) -.472 .182 -.452 -2.593 .014 hr competency (x3) .429 .120 .588 3.568 .001 a. dependent variable: quality of ais (y) so that the regression equation is obtained as follows: y = 9,411 + 0.540x1 0.472x2 + 0.429x3 social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 75 the equation showed that: 1. y = sia quality equal to constant = 9,411 if the value of the independent variable (education and training program, system user involvement, and hr competency) is 0, this can be explained that there is already sia quality even though there is no education and training program, user involvement systems, and hr competencies. 2. if all other variables are constant then an increase in the education and training program will result in an increase in the quality of the ais. 3. if all other variables are constant then an increase in system user engagement will result in a decrease in the quality of the ais. 4. if all other variables are constant then an increase in hr competency will result in an increase in the quality of the ais. hypothesis test (t-test) hypothesis t-test results obtained results (a) education and training program variables have a significance level of 0.005 <0.05, which means that education and training program variables have a significant effect on the quality of ais, (b) system user involvement has a significance level of 0.014> 0.05 which means that the system user engagement variable significantly influences the sia quality, and (c) hr competency has a significance level of 0.001 <0.05, which means that the hr competency variable has a significant effect on the sia quality. determination coefficient (r2) table 5. determination coefficient model r r square adjusted r square std. error of the estimate 1 0.807a 0.651 0.617 1.196 a. predictors: (constant), education and training program (x1), system user engagement (x2), hr competency (x3) by the result of regression calculation (see table 5) can be seen that the coefficient of determination obtained by 0.651. this means that 65.1% of the quality of the ais can be explained by the education and training program, system user involvement, and hr competency, while the remaining 0.349 or 34.9% is explained by other variables not used in this study. effects of education and training programs on sia quality based on the results of the regression test through the test (t-test) it can be seen that the education and training program factor is 0.005<0.05, which means that the education and training program factor has a significant effect on the quality of the ais. then the hypothesis h1 is accepted and h0 is rejected. this can be seen from the respondents' answers, the respondents felt agree with the statement that ‘with the education and training program can provide direction to employees who use the information system in pt. indomarco adi prima jember branch and education and training program are important for the development of the system to support the company's work operations in order to achieve its objectives. the results of this test are consistent with (holmes & nicholls, 1988) research showing that formal training influences the preparation of accounting information. research of (gustiyan, 2014)) shows that the system user education and training program has a significant effect on the performance of the ais and other researchers have proposed a positive relationship between user training, user attitudes and the success of the information system. effect of involvement of system users on the quality of the ais based on the results of the regression test through the test (t-test), it can be seen that the system user engagement factor is 0.014>0.05, which means the system user engagement factor significantly influences the sia quality. so for the hypothesis h2 accepted and h0 rejected. this can be known from the answers of respondents, respondents felt agree with the statement that the level of participation of employees/users of information systems at pt. indomarco adi prima jember branch in the development of the system is very high, and employees are satisfied with the quality of information systems in the company, and employees/users are proficient in operating the system. so that the system user involvement factor has an important influence on the quality of sia at pt. indomarco adi prima jember branch. the results of this study are consistent with research conducted by (gustiyan, 2014) which states that the involvement of system users significantly influences the performance of the ais. many researchers have investigated user involvement. they believe that involvement influences key criteria such as system quality, user satisfaction and system use ((ives & olson, 1994)) and (hirschheim, 1985)). they believe that user involvement in the system development process has a positive influence on satisfaction with the computerize based information system (cbis). social science international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 76 effect of hr competencies on sia quality based on the results of the regression test through the test (t-test) it can be seen that hr competency factor is 0.001> 0.05, which means hr competencies factor significantly influences the sia quality. so for the hypothesis h3 is accepted and h0 is rejected. this can be known from the answers of respondents, respondents felt agree with the statement that they understand the clear role and function in developing the information system and they work based on guidelines regarding the information system process in the company. the results of this study are consistent with research from (malle, 2016)) which states that hr competencies has a significant effect on the quality of information on the makassar city government's financial statements. conclusion the three variables used in this study affect the quality of the ais, (1) the variable education and training program significantly influences the quality of the ais, with education and training, users can get the ability to identify their information requirements and the seriousness and limitations of the system this information and capability can lead to improved performance. with the existence of a system user training program can use the existing system in the company properly, it has an important effect on the survival of the company. (2) system user engagement variable significantly influences the sia quality, in the design and development of information systems involvement of system users is more emphasized on how the role of the user in the process of designing the information system and what steps are taken in supporting and directing its contribution, while what is meant by user support for the design and development of the ais is related to the direction made by the user when the information system is operated, one of which is to use a computer effectively. information systems involving users will provide satisfaction for users and those users will be willing to use the ais applied in the company. if the user is given the opportunity to provide opinions and proposals in the development of the information system, then the user feels that the information system is his responsibility, so expect the quality of the information system to improve. 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(1992). effects of information system education and training on user satisfaction. information and management, 22(4), 217–225. retrieved from https://vdocuments.net/ effects-of-information-system-education-and-training-on-user-satisfaction.html. accessed on march 21, 2020. 606 reconstruction of “obstruction of justice” as a criminal act in the law on eradicating corruption in indonesia volume: 3 number: 3 page: 606 628 1samsul huda, 2bambang sugiri, 3nurini aprilianda, 4heru r. hadi 1,2,3,4doctoral program students, brawijaya university, malang, indonesia corresponding author: samsul huda e-mail: samsuladvokat@gmail.com article history: received: 2022-07-06 revised: 2022-08-10 accepted: 2022-11-11 corruption is a special criminal act, qualified as an ordinary crime but must be eradicated in extraordinary ways. in indonesia, it is not only an extraordinary method but also an institution with extraordinary authority formed because corruption has become a systemic and systematic disease of society. criminalizing the act of "obstructing the judicial process" is one way to eradicate corruption extraordinarily. the positive law has already regulated it, but it needs to be strengthened by ratifying uncac 2003 so that the norms governing the offense can be universally recognized. this study aims to synchronize and harmonize the norms that have been regulated in positive law with the new norms regulated in uncac 2003 to avoid misperceptions in its implementation. the normative method is used by examining philosophically and juridically through principles and theories that develop and are associated with emerging empirical problems. several legal cases are used to analyze the philosophical and juridical problems and to find weaknesses in the "obstruction of justice" offense norm. it needs to be reconstructed to ensure legal certainty and justice better. in the end, the goal of eradicating corruption can be achieved, without violating the proper criminal procedural law and placing interested parties, both from the perspective of the perpetrators and victims. keywords: corruption, obstruction of justice, reconstruction cite this as: huda, s., sugiri b., aprilianda, n., hadi, h.r. (2022) “reconstruction of “obstruction of justice” as a criminal act in the law on eradicating corruption in indonesia.” international journal of environmental, sustainability, and social sciences, 3 (3), 606 – 628. introduction “obstruction of justice" in the context of corruption is understood as resistance to efforts to eradicate corruption, both by suspects/defendants of corruption crimes and other parties with direct or indirect interests in corruption cases. obstruction of justice is a crime related to corruption. however, it does not mean that obstruction of justice is qualified as an offense of assistance. law enforcement officials are more comfortable qualifying parties in obstruction of justice cases in the cluster of participation offenses (deelneming), which are divided into the roles of actors (pleger), intellectual actors (doenpleger) and accompanying actors (medepleger). the behavior of obstructing or obstructing the legal/judicial process as the equivalent of the word “obstruction of justice” is suspected to be carried out by several parties fighting against the legal apparatus, which is aggressively eradicating corruption on all fronts. this form of resistance, better known as "corruptors fight back" takes various forms, especially concerning the existence of evidence, either by influencing witnesses (keys) or the disappearance or obscuring of other evidence as quickly as possible without being able to reach them by law enforcement. the relationship between corruption and obstruction of justice needs to be explored more deeply because law enforcement officers face obstacles accompanying the link between corruption eradication efforts. in addition, an in-depth analysis of norms that have long been known in the practice of general criminal justice is adopted in special crimes, especially criminal acts or corruption offenses. the scientific questions sought in this research are related to the limits, actors, effectiveness 607 and strategies for establishing norms and implementing offenses or obstruction of justice within the scope of criminal acts or corruption offenses. a series of big names who are considered to have carried out obstruction of justice acts are setya novanto (former chairman of the indonesian house of representatives) in the electronic single identity (e-ktp) case, anggodo wijoyo which gave rise to sharp conflicts between police headquarters and the corruption eradication commission (kpk) (known as the cicak vs. crocodile incident) due to the criminalization of the kpk leadership, the case of komjen budi gunawan (prospective national police chief) which gave birth to the cicak vs. crocodile war volume ii, the case of wahyu setiyawan (member of general election commission (kpu) which passed harun masiku (pdip politician) as a fugitive, the case of eddy sindoro (entrepreneur group lippo) and nurhadi (secretary of the supreme court) which involved advocate lucas, the case of the transfer of land function at bukit jonggol involving entrepreneur kwee cahyadi kumala (suiteng) and the regent of bogor rahmat yasin, the case of soemarmo hs (mayor of semarang) etc. of the many corruption cases, not all led to the stipulation of parties suspected of having committed the crime of obstruction of justice, which was then subject to article 21 of the anticorruption law, known as the "article of obstruction of justice". only advocate lucas, entrepreneur kwee cahyadi kumala and advocate frederich yunadi were charged with the aquo article, while the others were not. in addition, several cases apply the obstruction of justice article in the corruption crimes imposed at the kpk and the indonesian attorney general's office (kejaksaan agung ri). the question is how big and strong is the intensity of law enforcement officials to use the obstruction of justice article in the framework of strengthening and sharpening efforts to eradicate corruption, in addition to the application of the core articles of the corruption crime itself. criminalization of the act of "obstructing the judicial process (obstruction of justice)," specifically in cases of criminal acts of corruption, is not a new policy because it has been regulated in several statutory provisions prior to law number 31 of 1999 concerning eradication of criminal acts of corruption (law no. 31/1999) the anti-corruption law) was promulgated, namely law number 3 of 1971 concerning the eradication of criminal acts of corruption. likewise, during the enactment of law number 24/prp/1960 concerning anti-corruption, the criminal justice process was characterized by efforts to back up perpetrators of corruption so that they would not be confronted in the criminal justice process. as understood, acts of corruption are behaviors that live and develop as long as humans in every era, which are then classified as a disease that must be avoided and even fought at the level of society and the state. it must be fought because corruption is very detrimental to the state's finances and economy and hinders the growth of national development, which demands high efficiency. corruption does not only have economic implications but has damaged the foundations of the state. therefore, in order to realize a just and prosperous society, it is necessary to take steps to prevent and eradicate corruption systematically and sustainably. there is no definition or understanding of corruption or criminal acts of corruption from the point of view of criminal law, both in statutory regulations that are no longer valid and current positive law. in law no. 24/prp/1960, which was once applicable, it was only mentioned that criminal acts were included in the criminal act of corruption (article 1), not formulating the definition or limits of corruption or corruption. however, state finances or the state economy are certainly the main objects of corruption crimes (vide article 2 paragraph (law of the republic of indonesia, 1999) and article 3 (law number 31 of 1999 as amended and added to law number 20 of 2001 concerning the eradication of corruption crimes, from now on referred to as the corruption law) which lies in attacking legal interests regarding state finances (state wealth in the broadest 608 sense) and the country's economy. the economic crime side is the main focus to be specifically regulated in criminal acts corruption. corruption is no longer a local or a national issue but a transnational one, so it is essential to have international cooperation in dealing with it. in addition to the scope of issues and areas, eradicating corruption has become a national and international legal policy. it has become a reference for every macro policy-making and implementation of positive laws and regulations in each country, either in ratifying or modifying different norms. one substantial effort to fight corruption is through international cooperation. international cooperation in preventing and eradicating criminal acts of corruption must be supported by integrity, accountability, and good governance. to realize these ideals, determinations and commitments, the government of indonesia has been actively involved in the efforts of the international community for the prevention and eradication of corruption by signing the united nations convention against corruption (uncac), 2003 or known as the (united nations convention against corruption, 2003). as mentioned earlier, the crime of corruption has damaged the state's foundations and denied the principles of democracy, transparency, accountability, integrity, security, and economic and political stability. corruption crime is systematic and detrimental to sustainable development, so it requires comprehensive, systematic and sustainable prevention and eradication measures. the previous positive law (existent) was considered inadequate to answer this challenge because "what is stated in the criminal code must not be able to keep up with the times. there are always various actions that are not called the criminal code, but people feel it is an act that is detrimental and against the law (saleh, 1983). apart from being a compliment, the new rules related to corruption can also be qualified as supporting regulations, both in the formal and material sense (loqman, 1991). furthermore, the spirit to criminalize several norms as a corruption offense, the corruption act, as inspired by the cohen vs lindenbaum case in interpreting acts against civil law known as cohen – lindenbaum arrest (algra & k. van duyvendijk, 1983), which states that even though giving (bribing) private partners is not regulated existing laws, but later declared a criminal offense (corruption). so far, the prevention and eradication of corruption in indonesia have been carried out based on special laws and regulations that have been in effect since 1957 and have been amended 5 (five) times. after the law was implemented, various obstacles were found, both in terms of the formulation of norms and their implementation, so they were considered inadequate. what has not been sufficiently regulated in the absence of international cooperation in the issue of returning assets resulting from criminal acts of corruption? therefore, the government of the republic of indonesia, on 18 december 2003, at the united nations headquarters, also signed the united nations (un) convention on anti-corruption adopted by the 58th session of the general assembly through resolution number 58/4 on 31 october 2003 (united nations convention against corruption, 2003). corruption is defined from several different perspectives, but from a legal point of view, it is based on the nature of being against the law or abusing one's authority, position or power. even the abuse of its influence, even though it is not attached to attributive authority in carrying out its actions. the economic point of view is dominance because the core of the corruption offense is the loss of state finances or the state economy. furthermore, the most common type of corruption that does not recognize caste or position is bribery, as defined by andi hamzah, that "corruption means being bribed" (hamzah, 1995). more specifically, andi hamzah gives an exception that people who bribe civil servants do not need to be punished because it is considered permissible for people to 609 give gifts to civil servants as long as they do not aim to neglect their obligations (which is forbidden under article 12b of the current anti-corruption law) (hamzah, 2012). etymologically the word corruption comes from latin, namely "corruptio" or "corruptus," which later appears in many languages, especially english, namely "corruption", and in dutch, "korruptie", which subsequently also appears in the indonesian treasury: corruption, which can mean "like to be bribed". corruption can also be juxtaposed with bribery (bribery) which means giving/handing over to someone so that the person acts for the giver's benefit. to respond to the ingrained kkn behavior, laws and regulations that have the characteristics of eradicating corruption and the institutions that deal with it were born. there are 2 (two) laws and regulations in the reform era that focus on overcoming efforts to eradicate kkn, namely: 1) law number 28 of 1999 concerning state organizers for kkn that are clean and free from corruption, collusion and nepotism (kkn), and 2) law number 31 of 1999, amended by law number 20 of 2001 concerning the eradication of criminal acts of corruption (corruption law). in addition to the legal system and rules, a corruption eradication agency was also formed to carry out these regulations more independently than existing law enforcement agencies. however, these institutions disbanded because they failed to carry out their functions (agustina et al., 2015). in 2002, the corruption eradication commission (kpk) was born, an institution to eradicate corruption that is quite successful and feared today. the birth of the kpk is in line with the beginning of the reform era, which made kkn the main agenda to be resolved. even though, in reality, after the reformation era has been running for so long, the behavior of corruption which was originally at the edge and peak of power (during the new order and the old order), shifted into the power sub-system along with the distribution of authority to manage the budget in the era of regional autonomy. the era of regional autonomy created small kings with the authority and power of big budgets, who were then trapped in deviant moral behavior (moral hazard) and ultimately tempted and trapped in corrupt behavior. to emphasize eradication efforts, corruption is qualified as an extraordinary crime, even though the law only states that corruption is qualified as a "crime" without the frills of "extraordinary". however, the law emphasizes that corruption must be eradicated in extraordinary ways (extraordinary treatment). as mentioned earlier, international cooperation is needed to eradicate transnational corruption. to achieve this, it is necessary to have the same legal norms that each country must regulate. thus, the united nations convention against corruption (uncac) 2003 was born. the government of the republic of indonesia then ratified ucac through law no. 7 of 2006 concerning the ratification / ratification of uncac in 2003. it is a form of the seriousness of the international community that the problems and threats posed by criminal acts of corruption undermine democratic institutions and values, ethical values and justice and undermine sustainable development and law enforcement. it is related to the era of globalization, which focuses more on the activities of governments, interstate institutions, or multinational corporations than on the discussion of individual human activities (harding, 2007). therefore, international cooperation is the answer. one of the norms that are regulated and required by uncac 2003 to be regulated through a legislative body (legislative mandatory) is the criminalization of acts of "obstruction of justice" or "obstruction of the judicial process". chapter iii uncac 2003 on crime and law enforcement regulates the "obstruction of justice" norm. it is further explained in article 25 of uncac 2003, which regulates the criminal act of "obstruction of justice", which in whole states: each state party 610 shall adopt such legislative and other measures as may be necessary to establish as criminal offenses when committed intentionally: a) the use of physical force, threats or intimidation or the promise, offering or giving of an undue advantage to induce false testimony or to interfere in the giving of testimony or the production of evidence in a proceeding to the commission of offenses established by this convention; b) the use of physical force, threats or intimidation to interfere with official duties by a justice or law enforcement official to the commission of offenses established by this convention. nothing in this subparagraph shall prejudice the right of states parties to have legislation that protects other categories of the public official. the indonesian government has committed to regulating the norms of "obstruction of justice" in the anti-corruption laws and regulations. it has already been regulated in 2 (two) laws, namely law number 31 of 1999 concerning the eradication of criminal acts of corruption (the anticorruption law) and previously in the criminal code (kuhp). the formulation of article 21 of the corruption act, which regulates the offense of "obstruction of justice" is: "everyone who intentionally prevents hinders, or thwarts directly or indirectly the investigation, prosecution, and examination in court against suspects and defendants or witnesses in corruption cases, shall be punished with imprisonment for a minimum of 3 years and a maximum of 12 years. and or a minimum fine of rp. 150 million and a maximum of rp. 600 million." furthermore, almost the same norms are also regulated in article 216 of the criminal code and article 221 paragraph (law of the republic of indonesia, 1999) but what is more in line with article 21 of the corruption law is article 221 of the criminal code, which states: i. threatened with a maximum imprisonment of nine months or a maximum fine of four thousand five hundred rupiahs: 1. any person who intentionally hides a person who has committed a crime or who is being prosecuted for a crime, or who assists him/her to avoid being investigated or detained by an official of the judiciary or the police, or by another person who, according to the provisions of the law, is continuously or temporarily when assigned to carry out policy positions; 2. any person who, after a crime has been committed and with the intent to cover it up, or to hinder or complicate its investigation or prosecution, destroys, removes, hides the objects against which or with which the crime was committed or traces of other crimes, or withdraws them from examinations carried out by judicial or police officials or by other people, who according to the provisions of the law are continuously or temporarily entrusted with carrying out policy positions. ii. the above rules do not apply to people who commit such acts to avoid or prevent the danger of prosecution against a blood relative, by marriage in a straight line, a second or third-degree deviant line, or against their husband/wife or ex-husband/wife." method this research uses normative research methods (or legal research) to find philosophical values, constructions, relevant legal rules, legal principles, and legal doctrines to answer the problems the author wants to explore. in general, normative research (legal research) is a process of finding the rule of law, legal principles, and legal doctrines to answer the legal issues faced. the author uses 4 (four) approaches, including: 1. the statutory approach, by examining the laws and regulations relevant to the research theme, explores the conformity and contradictions of norms with one another. 611 2. the conceptual approach starts from the opinions (postulates) of legal experts that develop from time to time, both in terms of substance and point of view, to find new ideas or ideas relevant to the issues you want to apply. extracted by the author. 3. case approach by analyzing corruption cases relevant to the themes and legal issues the author wants to explore. there are 3 (three) relevant legal cases, as mentioned in the previous description. 4. comparative approach, by comparing laws or other legal sources, either in the form of judges' decisions or expert opinions from abroad, which discuss the same problem, to see the similarities and differences relevant to legal issues the author is exploring. result and discussion qualification of obstruction of justice as a crime. obstruction of justice is a term of legal terminology derived from anglo-saxon literature. in indonesian criminal law, a doctrine is a criminal act obstructing the legal process (united nations convention against corruption, 2003). obstruction of justice is also an act that hinders the legal process being carried out by law enforcement officers (in this case, the police, prosecutors, judges, and advocates) against witnesses, suspects, and defendants (agustina et al., 2015). the qualification of obstruction of justice as a criminal act is because the act opposes and breaks through law enforcement which has an impact on disrupting the ongoing legal process by delaying, hindering, influencing witnesses, eliminating other evidence, thwarting or even intervening in law enforcement officers who are currently under investigation. process evidence in criminal law in the investigation, prosecution, and examination at trial. following the term a criminal act or criminal act, of course, the act must meet the requirements so that the act or act committed can be qualified as a criminal act. these conditions are usually referred to as the elements of a crime. so a person can be subject to a criminal if the activity meets the requirements of a criminal act (strafbaarfeit). there are several views on the elements of a crime. according to sudarto, the notion of elements of a crime should be distinguished from the definition of elements of a crime as stated in the formulation of the law. the first definition (elements) is broader than the second (elements). for example, the elements (in a narrow sense) of ordinary theft are listed in article 362 of the criminal code (sudarto, 1990). according to lamintang, every criminal act in the criminal code can generally be described as subjective and objective elements. what is meant by "subjective" elements? are elements attached to or related to the perpetrator and include everything in his heart? whereas what is meant by "objective" elements are elements that have to do with circumstances, namely the circumstances in which the perpetrator's action must be carried out (lamintang, 1984). the opinions of criminal law experts regarding the elements of a crime (strafbaarfeit) are divided into two schools, namely the monistic and dualistic schools. monistic scholars can conclude that there is no separation between criminal acts (criminal acts) and criminal responsibility (criminal responsibility). in the monistic flow, when looking at whether a person can commit a criminal act, it is necessary to see whether that person can be held accountable or not. if you cannot be held accountable, you cannot be punished. in this case, the monistic school sees all the conditions for the existence of a crime as being the nature of the act. it provides the principles of understanding that in the sense of an act/criminal act, it includes prohibited acts (criminal acts) and criminal liability/mistake (moeljatno, 2015). therefore, in a monistic view, the elements of criminal responsibility concerning the perpetrator of the offense include (muladi & priyatno, 2010). 612 1) the ability to be responsible, namely being able to understand the consequences that are contrary to public order indeed; 2) able to realize that the act is contrary to public order and able to determine the will to act; 3) the ability is cumulative, meaning that if only one of the responsible abilities is not fulfilled, a person is considered irresponsible. in contrast to the monastic school, the dualistic flow in formulating the limits of criminal acts separates criminal acts (criminal act) from criminal responsibility (criminal responsibility). a criminal act must consist of outward elements (facts) by the act of behavior and the consequences caused by it. these two things will give rise to events in the natural world (the world). because the dualistic flow is separated, the definition of a criminal act does not include criminal responsibility they are (moeljatno, 2015): a. behavior and consequences, for a criminal act, it is usually necessary to have the following behavior and consequences: b. certain circumstances or circumstances accompanying the action of the event; c. because these additional conditions are called elements aggravating the crime; d. usually, with the existence of specific actions as formulated with the elements above, the nature of abstinence from doing the act is visible and natural. the nature of the unlawful act does not need to be formulated again as a separate element or element. e. the element against the law in formulating the offense refers to the external or objective condition accompanying the act. thus, in the view of dualistic criminal law experts, there is a separation between the criminal act and criminal responsibility (sudarto, 1990). it means that the dualistic view in formulating the limits of criminal acts only includes actions that meet the formulation as criminal acts by laws and regulations. based on the opinion of simmons, who also holds a monistic view, he explains the formulation of the offense as: (muladi & priyatno, 2010). “een strafbaar gestelde onrechmatige (wederrechtelijke), met schuld in verband staade handeling vaneen toerekeningsvatbaar person”. (free translation: "an act which is punishable by law, contrary to the law, is committed by a guilty person, and that person is held responsible for his actions") based on this formulation, the elements of a crime, according to simmons, are (sudarto, 1990): 1) human actions (positive or negative, doing or not doing or letting); 2) actions that are punishable by a criminal offense (strafbaar gesteld); 3) actions against the law (onrechtmatig); 4) done by mistake (met schuld in verband staad); 5) actions are taken by responsible people (toerekeningsyatbaar persoon). regarding the term a criminal act, utrecht gives another opinion, in which he recommends the use of the term criminal event because the term includes an act (handelen or positive-doen) or neglect (verzuim or natalen or niet-doen-negative) as well as its consequences (the circumstances caused by the act of neglect) (e. utrecht, 2003). meanwhile, wirjono projodikoro formulated the term "criminal act" which is defined as (projodikoro, 2003). "an act for which the perpetrator can be subject to criminal law". the perpetrator can be said to be the subject of a "criminal act". then another term for a criminal act, according to s.r. sianturi, is an act of a criminal act which is also defined as, which stands for "action" or "actor" meaning that there is a person who commits an action. in contrast, the person who commits it is called an "actor". the views of criminal law experts who are dualistic regarding the formulation of the offense it is as follows (sudarto, 1990) : 613 1) h.b. vos, stated that strafbaarfeit only contains elements of human behavior and is punishable by law. 2) wpj pompe, stated that according to positive law, strafbaarfeit is nothing but feit, which is punishable by law in the provisions of the law. hence, the act is an act that is against the law, is committed with error and is punishable by punishment. in general, the formulation of the offense contains an objective element (related to the act or act) and a subjective element (related to the perpetrator or men's rea). the objective element can also be in the form of prohibited actions, prohibited consequences, or prohibited conditions. an example of a prohibited act is the formulation of the theft offense in article 362 of the criminal code (the act of taking). regarding the prohibited consequences contained in the formulation of the offense of murder in article 338 (consequences in the form of loss of other people's lives). while examples of prohibited conditions are contained in article 281 of the criminal code, namely committing acts that violate decency "in public places". in comparison, the subjective element can be in the form of intentional negligence/omission/error (friedman, 2001). suppose several formulations of criminal acts are categorized as obstruction of justice in the criminal code. in that case, several articles in the criminal code use different phrases with the formulation of article 21 of the anti-corruption law. in the articles of the criminal code, the phrase is formulated both as an act and a goal. more details will be described as follows (friedman, 2001) : 1) as an act: a. article 216 of the criminal code formulates: "intentionally preventing, hindering or thwarting actions to carry out the law." b. article 222 of the criminal code formulates: "intentionally obstructing, obstructing or thwarting the examination of corpses for court." 2) as a goal: article 221 of the criminal code formulates: "...to hinder or complicate the examination and investigation or prosecution...". from the example of the formulation of the offense above, it can be seen that "preventing, hindering or thwarting" in article 216 and article 222 of the criminal code is formulated as an act, so it is also clear what the act is aimed at, namely post-mortem examination (article 222) and action to carry out the law (article 216). while the phrase in article 221 of the criminal code is formulated as a goal, the form of the act is also formulated, namely "to destroy, eliminate or damage goods used to commit a crime. based on the explanation above, it can be concluded that the obstruction of justice, in addition to being viewed from his actions which have included an error from the perpetrator which must be considered as intentional as a goal, and the act is contrary to the applicable laws and regulations. the act can be said to be a crime/criminal act. obstruction of justice provisions in the corruption eradication act. obstruction of justice, as regulated in the corruption law, is another criminal act in which obstruction of justice itself does not cause direct harm to the state but causes delays in the legal process, especially in eradicating ongoing corruption. interfere with efforts to eradicate corruption. although it does not have a direct impact, the obstruction of the legal process in efforts to eradicate corruption has made obstruction of justice a barrier which, in the end, also causes losses to the law enforcement process by the state. as a result, the potential return of assets from losses to state finances is also disrupted. the corruption act regulates criminal acts into two types: criminal acts of corruption that are detrimental to the state, whose regulation is contained in chapter ii and other crimes related to criminal acts of corruption in chapter iii. obstruction of justice itself is regulated in article 21 of the corruption act, which is part of chapter iii. therefore, chapter iii is not a part that regulates 614 corruption but regulates other corruption-related crimes. including article 21 of the anticorruption law in chapter iii, the handling of cases should be the authority of the general criminal court, not the court of corruption, and the police and prosecutors are authorized to conduct investigations, investigations and prosecutions. conceptual framework "reconstruction of "obstruction of justice" delicts". the word "reconstruction" is a combination or combination of 2 syllables; "re" and "construction". "re" means "to return", and "construction" means "to build". if arranged in a straightforward sentence, then reconstruction can be interpreted as "rebuilding as before or a new one or "returning to the way it was" or "rearranging (drawing) back to what it was (which currently exists). the meaning of reconstruction, according to the big indonesian dictionary (kbbi, 2016): (1) “restore as before” by giving an example of the sentence “reconstruction and construction of new roads will be carried out in jakarta, bogor, ciawi. (2) “rearranging (depicting)” by giving example sentences; "in the preliminary examination, a reconstruction has been made regarding the events of the murder." it is necessary to reconstruct the norms and meanings of the "obstruction of justice" offense because of the many weaknesses, including the unclear interpretation and causing juridical and sociological problems in its application. the formulation of the norms of article 21 of the anticorruption law is also not in line with the 2003 uncac, which still provides additional conditions if the norm is implemented. moreover, the formulation of this offense norm is not included in the core corruption offenses but in other types of corruption-related crimes. it gives rise to multiple interpretations, is detrimental to justice seekers, and even takes undue victims. therefore, steps are needed to reconstruct the norm and with a solid interpretation that the "obstruction of justice" offense is more appropriately qualified as a material-cumulative offense rather than insisting that this offense be an alternative-formal offense. a material offense is an offense whose formulation focuses on undesirable (prohibited) consequences. this offense is said to be completed when the unwanted result has occurred. if not, then at most, there are only experiments. furthermore, formal offenses are offenses whose formulation is focused on acts prohibited by law. the embodiment of this offense is deemed to have been completed by carrying out the acts stated in the formulation of the offense. the offense of "obstruction of justice" has two passions: the spirit of eradicating criminal acts of corruption represented by investigators and public prosecutors by providing extensive interpretations. extensive interpretation in the sense that other acts which, although the act is not a type (genus) of a criminal act of corruption, because it is closely related to the success or failure of the legal apparatus in carrying out the investigation, prosecution and trial process (pro justitia). because it is related to the disruption or smooth running of the investigation, prosecution and trial process, the act is considered very relevant to the success or failure of the judicial process. on the other hand and vice versa, there is a spirit to defend and even fight accusations/ accusations of committing a criminal act of corruption. it is represented by a suspect, even by someone who is still a witness (potentially a suspect) with his legal advisor. of course, a person accused of being corrupt has the right to try to avoid or escape the suspicion or accusation in a way that, according to the parties who want to escape the suspicion or accusation, is true. a fair attitude is needed in providing a proportionate/balanced portion, that the spirit of eradicating corruption must be in line with the norms, rights and interests of people accused or suspected of being perpetrators of corruption. that the law not only talks about rights and obligations but also can determine someone or something capable of having balanced rights and obligations. if one of them is more dominant, then the law will be lame, as emphasized by hans 615 kelsen, who said that "there must be something related to duties/authorities and rights (human rights)/"there must exist something that has the duty or the right (kelsen, 2003). a major case that has attracted public attention related to the "obstruction of justice" offense is the electronic identity (e-ktp) case, which involved several people being suspects. the suspects in this case, among others, dr. bimanesh sutarjo (doctor at permata hijau hospital, jakarta, ektp case) , miryam yani (indonesian house of representative member (dpr) ri nasdem faction, were charged with violating article 22 (false statements, which are still related to the offense of "obstruction of justice"). then the suspect markus nari (dpr ri golkar faction, was charged with violating article 21 of the cumulative corruption law with the offense of corruption in article 2 paragraph (law of the republic of indonesia, 1999) in conjunction with article 3 of the anticorruption law). furthermore, the suspect is frederich yunadi, lawyer setya novanto (chairman of the indonesian house of representatives/chief of the golkar party) in the e-ktp case. in addition to the e-ktp case as the core case, which was assessed by laode syarif, one of the corruption eradication commission (kpk) leaders for the 2014-2019 period, as the most complex case because it involved six countries, the case involving advocate frederich yunandi also attracted public attention, due to several collisions with the pole. electricity by the suspect setya novanto. in addition, there is an "obstruction of justice" case involving advocate lucas related to the escape of suspect eddy sindoro abroad. in addition, article 21 of the anti-corruption law also targets several businessmen who are suspected of having committed an "obstruction of justice" crime, including businessman kwee cahyadi kumala in the case of transfer of forest land functions in bukit jonggol (sentul) and anggodo widjojo in the case of the procurement of an integrated radio communication system at the ministry of forestry. in the panel of judges' consideration, doctor bimanesh sutardjo and advocate frederich yunadi conspired to release suspect setya novanto from arrest by issuing a fake medical record. it causes the kpk investigating team to feel that their work has been hindered and has hampered the investigation process. meanwhile, entrepreneur kwee cahyadi kumala (suiteng) is considered to have committed an act of "obstruction of justice" by influencing witnesses not to say the actual events or facts and eliminating evidence in the form of documents related to the alleged case. with the influence of witnesses and the transfer/disappearance of documents to another place, the kpk investigating team felt that its work was hindered. furthermore, advocate lucas was judged to have committed an act of "obstruction of justice" because he advised suspect eddy sindoro to stay abroad. after all, if the person concerned returned to indonesia, it would be troublesome for his superiors. advocate lucas's suggestion made the kpk investigative team feel their work was hindered. however, the kpk investigation team and public prosecutor completed their work at the investigation and prosecution levels of the three cases. likewise, at the trial level, the panel of judges still succeeded in completing the trial and giving a guilty verdict until the case had permanent legal force. the formulation of article 21 of the anti-corruption law needs to be reconstructed towards a material offense by considering the consequences compared to a formal offense, which only requires the fulfillment of the elements of the article, which are subjective and immeasurable. many legal practitioners engaged in criminal corruption law, especially advocates or internal lawyers, feel there is a dilemma and uncertainty in carrying out their profession when they must accompany and represent clients in corruption cases. on the one hand, it must provide maximum assistance and defense. however, on the other hand, it is faced with limitations that are still multi-interpreted, what an advocate can and cannot do to defend clients' interests. 616 the pros and cons of several parties indicate that this "obstruction of justice" offense must be reconstructed. apart from losing their independence, advocates feel threatened in their profession. the offense of "obstruction of justice" also targets and threatens other parties, including witnesses who have the potential to become suspects. witnesses who, because they feel threatened, or pressured during the investigation, investigation or trial, intentionally or unintentionally commit acts considered or concluded to hinder or hinder. spontaneous reactions of witnesses who feel threatened include trying to eliminate evidence (letters, communication tools, cctv, etc.), running away, skipping calls, etc. these things are often done unconsciously by many of these parties. it could be because of their initiative because of fear. it could also be due to the superior's order to intentionally remove certain items indicated to be difficult for his position in the future. with several opinions and points of view on the offense, it is necessary to interpret certain types of offenses. the interpretation of the type of offense is one of the research tools for the author because, as described above, in the norm of the offense of "obstruction of justice," there are problems with quite significant juridical implications. suppose the interpretation of this offense only places it as a formal-alternative offense, where the action is only seen from the fulfillment of the article elements. in that case, it will cause injustice and human rights violations for witnesses, suspects, or parties suspected of providing assistance or participation. parties who do not know anything about the problem, by inadvertently helping the suspect, can get into trouble. on the other hand, if the norm in this article is qualified as a material-cumulative offense, even though the act fulfills the elements of the article, it cannot immediately be qualified as an "obstruction of justice" if it does not have a significant effect. significant consequences, in the sense that all actions that hinder the judicial process fail the investigation, prosecution and judicial process. to determine the failure or failure of the judicial process, of course, can vary. it could be that there are small obstacles to the investigation and prosecution process or also during the trial. however, because a criminal case involves a person being held hostage physically and mentally, disturbances should be considered flavoring and interest. law enforcement officials have been equipped with privileges in the form of great power to coerce other legal actions, so it is too trivial to get a minor disturbance to directly use the palugada article "obstruction of justice" to suppress it. “obstruction of justice” arrangements in some countries. to find out more about the regulation and sound norms for obstruction of justice offenses, the author researched by taking the example of 4 countries that regulate the aquo offense. the four are the united states, the netherlands, south korea and poland. the choice of the united states of america represents a country with an anglo-saxon legal system or common law, while the netherlands is because that country is a country that has much influence on the value of laws and regulations in indonesia. the netherlands also represents the continental european legal system or civil law. furthermore, to complete the repertoire and comparison of norms, the author also conveys the norms of obstruction of justice regulated in poland and south korea, which the author believes to have progressivity in substance, structure, and culture or legal culture quite advanced. the obstruction of justice norms in the united states. in the united states, a particular chapter regulates actions to obstruct legal proceedings. this obstruction of justice is regulated in the united states' criminal code (kuhp), namely the united state model penal code/18 usc chapter 73 article 1501. this article clearly describes the patterns of obstruction of justice. legal process (obstruction of justice) can be subject to criminal. the form of obstruction of justice is regulated in the united state model penal code/ 18 usc chapter 73 starting from articles 1501 to 1521, which regulates explicitly obstruction of justice, namely (agustina et al., 2015): a. disclaim, reject, or oppose law enforcement officials; b. threatening and using violence directly or indirectly or through letters to law enforcement officers; 617 c. commit violence and injure law enforcement officials in the relevant cases; d. attempting to influence the actions or decisions of a jury; e. eliminate, hide, destroy, alter or falsify recorded evidence; f. influence, deny or hinder or hinder the investigation process; g. stealing, deleting or altering court records, written records related to court proceedings and others; h. stealing or altering records of court proceedings or providing false guarantees; i. disrupt, hinder, or hinder the administration of justice, or influence any judge, jury, witness or judicial officer in carrying out their duties; j. demonstrating both in court and court as well as at the residence of judges, jurors and other law enforcers; k. recording, listening to, or observing the voting process by the judges; l. obstructing a court order by threatening or using violence and intentionally preventing, denying, obstructing or disturbing; m. bribery or obstruct, delay or prevent law enforcement officials from violating criminal laws; n. conspiring to hinder the enforcement of criminal law against illegal gambling businesses; o. threatening the safety of witnesses, victims and informants by killing or attempting to kill or using physical force to prevent testimony or attendance at the trial; p. influence witnesses, victims and informants to delay or not give testimony and not to submit evidence to officers or courts; q. prevent communication between witnesses, victims or informants with law enforcement; r. taking revenge against witnesses, victims or informants by killing or attempting to kill or disturbing the lives of witnesses, victims and informants; s. harass the victim or witness; t. make efforts to influence, hinder or impede federal auditors in the performance of official duties for persons, entities or programs receiving more than $100,000; u. obstructing the examination of financial institutions; v. take efforts to prevent, obstruct, mislead or delay the communication of information or records relating to federal health care offenses or criminal investigators; w. damaging, altering, or falsifying records in the investigation and bankruptcy; x. destroy or damage the company's audit files; y. making false or defamatory claims against federal judges.” observing the formulation of the obstruction of justice offense in the united states, it can be said that it is very detailed and varied. suppose it is related to the type of offense. in that case, the formulation of the offense above is a material offense because it has explained what actions are qualified and what objects are targeted related to the formulation of obstruction of justice acts. several formulations have fulfilled what was required in uncac 2003, for example, the formulations of "threatening witnesses and victims" and "giving promises of money prizes to law enforcement officers" in smoothing out the obstruction of justice. as a very developed country, the united states is very brave to formulate an obstruction of justice act or offense, even though it has the potential to get resistance from the obstruction of justice perpetrator from the side of evidence later. it is different from countries that are not yet relatively developed, both in terms of rules and legal awareness. therefore, the formulation of offenses is often general and only qualifies norms instead of providing detailed and objective formulations. holland. as a country with the same civil law system as indonesia, it regulates obstruction of justice in the dutch penal code art 184 (article 184 of the dutch criminal code). similar to indonesia, the netherlands also does not place the act of obstructing the legal process in a special section in the country's criminal regulations, which only relates to articles that elementally enter into obstruction of justice. the crime of obstruction of justice in the netherlands as regulated in the dutch penal code art 184 or the dutch criminal code in article 184 in the form: 618 1. disobeying orders made by public officials of criminal law enforcement; 2. prevent or deny actions by public officials who enforce criminal law." if we look closely, the formulation of the obstruction of justice offense in the netherlands is even more general than the formulation in indonesia. what is meant by the formulation of the sentence "disobeying official orders" is certainly very abstract. is the order of a public official a right or wrong rule that must be followed without being refuted (without reserve). likewise, the sentence "prevent and deny law enforcement actions" is even more abstract. is it possible that actions that only qualify for prevention and deny the actions of the apparatus cause the perpetrator to deserve to be punished for obstruction of justice? from the two formulations, the author concludes that the offense of obstruction of justice in the netherlands is formal because there is no causality in the manifestation of the aquo act. as the united states has developed, both in terms of rules and legal awareness, the netherlands is also in the same position. the crime rate in the netherlands is relatively very low. many prisons are empty, which shows a high level of legal awareness. therefore, it could be that the formulation of the obstruction of justice offense has gone up a grade because there is no need for a detailed crime formulation. general formulas are considered much more effective and applicable. south korea. several articles regulating obstruction of justice in the penal code of korea or the 'kuhp' of the south korean state are placed and regulated in a special chapter. the penal code of korea describes several patterns of obstruction of justice that can be criminalized. the obstruction of justice in korea's national criminal law is regulated in chapter vii of the penal code, starting from article 136 to article 144 (agustina et al., 2015). regulations regarding the criminal act of obstruction of justice are not only contained in one chapter but are also regulated sporadically in other chapters and articles. in contrast to indonesia, of all the arrangements for obstruction of justice in south korean criminal law, no article specifically regulates obstruction of justice in corruption cases. obstruction of justice in criminal law in south korea is only generally regulated. however, south korea's "obstruction of justice offense" is also formulated in detail, unlike in indonesia. the forms of obstruction of justice are regulated in article 128 of the korean criminal code and chapter vii articles 136-144, namely (agustina et al., 2015) : a) intimidating voters, candidates or people seeking to be candidates in elections b) using violence or intimidation against public officials involved in carrying out their duties c) interfering with the execution of duties by public officials through fraud d) creating interference or insulting the judiciary e) interfering with the performance of the duties of a public prosecutor f) damaging seals, attachments or executable files g) law enforcement public officials who take action to open confidential documents h) hide documents i) destroying public office facilities j) hiding evidence k) threatening with dangerous weapons l) injuring public officials, both prosecutors, police judges and others. if we look closely at the formulation of the obstruction of justice offense in korea, it looks simple and detailed. it has been explained that the actions and objects related to the formulation of the offense have been explained. interestingly, there are similarities in the sound of the offense norms in indonesia, including those related to the destruction and disappearance of evidence in criminal cases. in addition, it also regulates the formulation of conditional acts, where the obstruction of justice must be accompanied by intimidation or threats, both physical and psychological. the author observes that the formulation of obstruction offense in korea is of a 619 material type, meaning that all actions must have a consequence dimension to fulfill the perfection of the perpetrator's actions. as a relatively developed country, both in terms of rules and legal awareness, south korea is brave enough to formulate simple, detailed and objective offenses because the crime rate in korea is minimal, so legislators do not need to take cover behind the formulation of general offenses. poland. the state of poland regulates obstruction of justice as part of the violation of justice. in the polish criminal code, the chapter that regulates judicial violations, namely chapter 33, offenses against the administration of justice (articles 247-259). the polish state regulates the norms of "obstruction of justice" in detail compared to indonesia. included as offenses regarding the administration of justice is (house of representatives of the republic of indonesia) : a) false oath or witness giving false testimony (article 247); b) false reports (article 248); c) creation of false evidence; d) concealing evidence regarding the innocence of the suspect (article 250); e) provide information to the competent authority regarding an offense which he knows that the offense does not exist; f) obstructing the judiciary by assisting the accused in releasing criminal responsibility, for example, replacing the suspect or the perpetrator with a crime (article 252). g) perform violence or threats against witnesses (article 253); h) does not provide information about an offense, for example, where the perpetrator is (article 254); i) announce the results of the preliminary examination before the trial (article 255); j) escape from deprivation of liberty, places of social readjustment, etc. (article 256); k) freeing or facilitating persons deprived of their liberty to escape (article 257); l) to interfere with the court's decision to dispose of, damage, hide etc., objects that have been confiscated or will be confiscated (article 258); m) failure to comply with court decisions regarding the prohibition of occupying a position, carrying out activities, operating a motorized vehicle (article 259).” if we look closely at the formulation of the obstruction of justice offense in poland, it is also very detailed. it has been explained that the formulation of the act and the objects associated with the formulation of the offense have been explained. interestingly, there are similarities between the norms of offenses in indonesia, including those related to perjury, false statements, creation of false evidence, and concealment of evidence. like uncac 2003, poland also stipulates conditions for obstruction of justice offenses, for example committing violence or threats against witnesses (article 253). the author observes that the formulation of the obstruction offense in poland is also of a material type, meaning that all actions must have a consequence dimension to fulfill the perfection of the perpetrator's actions. also interesting is article 252, which has similarities with indonesia, namely "obstructing the judiciary by helping the defendant release criminal responsibility, for example, replacing the suspect or the perpetrator serving a sentence (article 252)". as a country that is also relatively developed, both in terms of regulations and legal awareness, poland is certainly brave enough to formulate simple, detailed and objective offenses because the crime rate in poland is very minimal, so legislators do not need to take cover behind the formulation of general offenses. analysis of “obstruction of justice” offenses based on uncac 2003. as mentioned several times in the discussion, international cooperation is needed to eradicate transnational corruption. to achieve this, it is necessary to have the same legal norms that each country must regulate. thus, the united nations convention against corruption (uncac) 2003 was born. the government of the republic of indonesia then ratified uncac through law no. 7/2006 concerning the ratification / ratification of uncac in 2003. with the 2003 uncac ratification step, the government of indonesia must consistently synchronize and harmonize obstruction of justice norms in its national 620 law. as it is known that the uncac obstruction of justice norm was born in 2003, and its ratification was carried out in 2006. meanwhile, national law has already regulated the obstruction of justice norm in various laws, especially the anti-corruption law. law number 3 of 1971 had already regulated the norm of obstruction of justice before law number 31 of 1999 was born. therefore, synchronization and harmonization are absolute if indonesian national law is universally recognized. uncac 2003 is a concrete manifestation of the seriousness of the international community that the problems and threats posed by criminal acts of corruption damage democratic institutions and values, ethical values and justice and disrupt sustainable development and law enforcement. it is related to the era of globalization, which is more focused on the activities of governments, interstate institutions, or multinational companies rather than discussing individual human activities. therefore, international cooperation is the answer. international cooperation is needed to consistently integrate and match norms and law enforcement against this obstruction of justice offense in each country so that a pattern and model of law enforcement for obstruction of justice norms is obtained that avoids disparities in regulation and enforcement. one of the norms regulated and required by uncac 2003 to be regulated through a legislative body (legislative mandatory) is the criminalization of acts of "obstruction of justice" or "obstruction of the judicial process". chapter iii uncac 2003 on crime and law enforcement regulates the "obstruction of justice" norm. it is further explained in article 25 of uncac 2003, which regulates the criminal act of "obstruction of justice" and fully states: each state party shall adopt such legislative and other measures as may be necessary to establish as criminal offenses when committed intentionally: a) the use of physical force, threats or intimidation or the promise, offering or giving of an undue advantage to induce false testimony or to interfere in the giving of testimony or the production of evidence in a proceeding to the commission of offenses established by this convention; b) the use of physical force, threats or intimidation to interfere with official duties by a justice or law enforcement official to the commission of offenses established by this convention. nothing in this subparagraph shall prejudice the right of states parties to have legislation that protects other categories of public officials. from several formulations of article 25 of uncac 2003, the author emphasizes the explanation in uncac 2003 article 25, which states that: "obstruction of justice" offense stipulates that the act must be accompanied by the influence of other parties in the form of violence, threats of violence or intimidation to witnesses. it is related to the types of corruption crimes, namely crimes committed by people in power (white-collar crimes), modes of corruption that are difficult to trace or prove, scattered evidence, both physical and optical, as well as the potential for the disappearance of evidence that flies with time. besides that, synchronizing the substance of norms is also a mandate of law number 7 of 2006 (uncac ratification 2003), which states: the significance of the convention for indonesia is the harmonization of national laws and regulations in the prevention and eradication of corruption by this convention. with the ratification of uncac 2003, it is a logical consequence to reconstruct the offense of obstruction of justice article 21 of the anti-corruption law. analysis of “obstruction of justice” offenses based on criminal (corruption) cases. to analyze the formulation of the second problem in this research, namely "why is reconstruction of obstruction of justice delict required in the law on the eradication of criminal acts of corruption", the author will present a juridical analysis of 2 decisions on obstruction of justice cases in corruption crimes that have legal force. permanent (inkracht) and 1 (one) decision of the constitutional court on the application for judicial review article 21 of law number 31 of 1999 concerning eradication 621 of criminal acts of corruption at the constitutional court of the republic of indonesia. after that, the author will discuss the juridical reasons and the urgency of why steps are needed to reconstruct the aquo article. the cases are as follows: 1) sus-tpk/2018/pn.jkt.pst, on behalf of the convicted advocate lucas. 2) decision number 08/pid.sus/tpk/2015/pn.jkt.pst. on behalf of the convicted entrepreneur kwee cahyadi kumala. decision number 90/pid.sus-tpk/2018/pn.jkt.pst, on behalf of the convicted advocate lucas. defendant lucas, together with dina soraya, from 14 december 2016 to 29 august 2018, in various places that are still within the jurisdiction of the corruption court at the central jakarta district court, have committed or participated in committing, intentionally, preventing, obstructing or thwart directly or indirectly investigations of suspects or witnesses in corruption cases, namely suggesting eddy sindoro as a suspect in a corruption crime not to return to indonesia, and seeking eddy sindoro to enter and leave indonesian territory without an immigration check to avoid examination or other legal action. against eddy sindoro by kpk investigators. the actions of defendant lucas violated article 21 of the corruption act in conjunction with article 55 paragraph (law of the republic of indonesia, 1999) of the first criminal code. the suspect, eddy sindoro, 4 december 2016, wanted to return to indonesia to face the legal process at the kpk but was advised by defendant lucas not to return to indonesia. defendant lucas also advised eddy sindoro to relinquish his indonesian citizenship, which was assisted by chua chwee chye alias jimmy alias lie to produce a fake dominican republic passport on behalf of eddy handoyo sindoro. on 7 august 2018, eddy sindoro left for bangkok from malaysia but was arrested by malaysian immigration officers for using a fake passport. on 16 august 2018, eddy sindoro was found guilty and had to be expelled from malaysia to indonesia, given his original country's color status. in the conclusion of his charge letter number 28/tut.01.06/24/03/2019, the public prosecutor of the corruption eradication commission believes that defendant lucas has violated the single indictment prepared and read out. the kpk public prosecutor demanded that defendant lucas be sentenced to prison for 12 (twelve) years and a fine of rp. six hundred million rupiahs, subsidiary to 6 months in prison. the panel of judges in the case of defendant lucas agrees with the description of the letter of demand by the public prosecutor of the kpk and thinks that the defense of defendant lucas and his legal counsel is unfounded and must be declared unacceptable. the panel of judges finally decided on the case of defendant lucas with a verdict; (1) sentencing defendant lucas for 7 (seven) years and a fine of rp.600 million subsidiary 6 (six) months in prison. meanwhile, defendant eddy sindoro was found guilty and sentenced to prison for 4 (four) years. if we look closely, in this case, all the perpetrators of the core corruption offenses have completed the investigation, prosecution and trial process without any significant obstacles. it means that if the article is qualified as an alternative formal offense, then whatever the evidence and the strength of the evidence are difficult to measure objectively because it is only based on the assessment or subjectivity of the kpk investigators who feel hindered by the investigation process. after all, they failed to arrest and detain eddy sindoro when he came from malaysia. on the other hand, if this article offense is qualified as a cumulative material offense, the measure is whether the investigator fails or succeeds in carrying out an investigation. so, the public prosecutor continues the prosecution and examination process at trial because eddy sindoro can be investigated and prosecuted, even though it begins with the surrender of the person concerned voluntarily to face the legal problems that ensnared him because this is a different story if eddy sindoro stays in bangkok, thailand and does not want to fulfill the summons of the kpk investigators for a process investigation. so this is perfect evidence of lucas' actions which 622 intentionally prevented, hindered and thwarted the process of investigation, prosecution and examination in court, either directly or indirectly, in the corruption case against the suspect (eddy sindoro). decision number 08/pid.sus/tpk/2015/pn.jkt.pst. on behalf of the convicted entrepreneur kwee cahyadi kumala. regarding the implementation of obstruction of justice in article 21 in the decision number 08/pid.sus/tpk/2015/pn.jkt.pst. several considerations explain the argument that the defendant (convicted kwee cahyadi kumala) has hindered and prevented kpk investigators from investigating corruption cases on behalf of fx. yohan yap is because kpk investigators need more time to carry out investigations. in this consideration, it was explained that the defendant transferred the documents, ordered witnesses to give false information, provided a cell phone that the kpk could not tap, and ordered to make ppjb so that it seemed as if there was a business transaction. however, the next question is whether the series of actions accused of the defendant resulted in the termination or obstruction of the investigation, prosecution and examination in court. even getting to the stage of the judge's decision on the results of the examination in court does not impact the fx case being unproven. yohan yap, which resulted in being acquitted by the panel of judges. it means the extent of the impact of the actions alleged to the defendant leads to the decision of the panel of judges that affects the fx case. yohan yap, the benchmark is not clear. the decision also explains that the application of article 21 of the anti-corruption law must be cumulative, not alternative so that it is not only aimed at the investigation process. however, it must also impact the prosecution and examination process in court, even up to the decision of the panel of judges on the fx case. yohan the yap. the trial proved that from the prosecution process to the examination in court on behalf of fx. yohan yap went smoothly without any obstacles or obstacles until the panel of judges decided on defendant fx. yohan yap is guilty of corruption. from this case, it can be seen that the actions of defendant (convict kwee cahyadi kumala) were found to have hindered and obstructed the legal process against defendant fx. yohan yap did not see the impact. applying article 21 of the anti-corruption law should be compiled cumulatively so that there is no criminalization of someone who is considered to have hindered and hindered the investigation level, even at the stage of the prosecution to examination at trial. there was no impact from 'obstructing and hindering' until the judges' decision was issued. how long is the time that is hindered at the investigation level? it must be made clearer how much investigators should usually need time to procrastinate for how long there must be benchmarks so that there is no arbitrariness among law enforcement officers, especially investigators. even in the decision number 08/pid.sus/tpk/2015/pn.jkt.pst. judges members iii and iv are concerned that investigators who work unprofessionally take advantage of the opportunity to find excuses by blaming certain parties for obstructing and hindering the investigation process, even though the root of the problem arises from the performance of unprofessional investigators themselves. investigators can also confront witnesses who are considered to have given incorrect information so that factual information can be obtained, and the investigation time needed by investigators takes longer than it should. it degrades the performance of kpk investigators who worked hard and professionally until defendant fx. yohan yap has been found guilty of committing a criminal act of corruption; what is interesting to observe in the aquo case is the dissenting opinion (do) of two members of the panel of judges, namely judge alexander marwata and judge ugo. judges members iii and iv are concerned that investigators who work unprofessionally take advantage of the opportunity to find excuses by blaming certain parties for obstructing and hindering the investigation process, even though the root of the problem arises from the performance of unprofessional investigators 623 themselves. it proves that subjectivity in determining that law enforcement officials represented by investigators and public prosecutors are prevented, hindered and thwarted is based on feelings, not facts. furthermore, what is even more interesting is that kwee cahyadi kumala has been named a suspect in the same case, namely as a giver of gifts or promises (bribes) to the regent of bogor rahmat yasin, whose case is being processed in parallel with the aquo case. as in the case of advocate lucas, the core perpetrators of the corruption offense also carried out the investigation, prosecution and trial process smoothly, without any significant obstacles. in a judicial review (pk), the panel of judges pk stated that kwee cahyadi kumala was free from the indictment of article 21 of the anti-corruption law because he had the right to defend himself from all the legal consequences starting from the time he was named a suspect for giving gifts or promises. the judicial review council also agreed with the petitioner for pk, which in its consideration stated: (1) whereas the convict took the actions, as revealed in the judex facti examination trial, were not actually to hinder the investigation process on behalf of fx yohan yap but were aimed at protecting the convict himself from being involved in the case of the arrest of fx yohan yap; (2) that the convict's concern will be involved in the case of the arrest of fx yohan yap is very reasonable because the convict never gave money to fx yohan yap; (3) whereas in practice, article 21 of law number 31 of 1999, as amended and supplemented by law number 20 of 2001, can only be imposed on witnesses or third parties who, because of the nature of their actions, cannot be charged with a principal crime, so they are only charged with article 21 law number 31 of 1999 as amended and supplemented by law number 20 of 2001; (4) the opinion of judges member iii and member iv in the judex facti decision, specifically regarding the indictment of article 21 of law number 31 of 1999 as amended and added to by law number 20 of 2001, is correct and correct. by the non-self-incrimination principle that a suspect or defendant has the right to defend himself against the law that threatens him, and the act of self-defense for the defendant, it cannot be said to be an act that hinders the process of investigation, prosecution and examination at trial as referred to in article 21 of the law. law number 31 of 1999 as amended and supplemented by law 20 of 2001; (5) whereas in the trial process, it turned out that the defendant's case, fx yohan yap, had proceeded smoothly and had been sentenced; (6) therefore, the actions committed by the convict (kwee cahyadi kumala alias swie teng) cannot be qualified as acts that hinder the investigation, prosecution and examination of defendant fx yohan yap. the convict must be released from the first charge of article 21 of law number 31 1999 as amended and supplemented by law 20 of 2001. yuridical analysis of both cases. referring to the 2 (two) "obstruction of justice" cases that ensnared advocate lucas and entrepreneur kwee cahyadi kumala (sentul city) above, it can be used as a reference that there are many weaknesses contained in the aquo article. weaknesses both in terms of material law and the formal side. materially, from the point of view of imposing the application of articles that are not in place, which is an offense for assistance, it is considered to be more than the core offense of corruption. on the formal side, subjectivity is more prominent than objectivity because there is no clear and firm measure to measure the extent to which legal officials can conclude that their efforts have been prevented, hindered and thwarted in the legal process. in the case of entrepreneur kwee cahyadi kumala (suiteng), it was judged that he had committed an act of "obstruction of justice" by influencing witnesses not to say the actual events or facts and eliminating evidence in the form of documents related to the alleged case. with the influence of witnesses and the transfer/disappearance of documents to another place, the kpk investigative team felt its work was hindered. furthermore, advocate lucas was judged to have 624 committed an act of "obstruction of justice" because he advised suspect eddy sindoro to stay abroad. after all, if the person concerned returned to indonesia, it would be troublesome for his superiors. advocate lucas's suggestion made the kpk investigative team feel their work was hindered. meanwhile, in one of the ektp cases, which also applies the obstruction of justice article to advocates and a doctor, the suspect is setya novanto (chairman of the indonesian house of representatives). in the panel of judges' consideration, doctor bimanesh sutardjo and advocate frederich yunadi conspired to release suspect setya novanto from arrest by issuing a fake medical record. it caused the kpk investigating team to feel that their work was hindered and hampered the investigation process. however, in the three cases, the investigative team and the public prosecutor completed their work at the investigation and prosecution levels. likewise, at the trial level, the panel of judges still succeeded in completing the trial and giving a guilty verdict until the case had permanent legal force. the formulation of article 21 of the anti-corruption law needs to be reconstructed towards a material offense by considering the consequences compared to a formal offense, which only requires the fulfillment of the elements of the article, which are subjective and immeasurable. juridical analysis articles 20, 21, 22 law no. 13 of 2003 concerning eradication of criminal acts of terrorism. article 22 of law number 13 of 2003 concerning the implementation of government regulations instead of law number 1 of 2002 concerning the eradication of criminal acts of terrorism stated, "everyone who intentionally prevents, hinders or thwarts directly or indirectly the investigation, prosecution, and examination in a court trial in a case of a criminal act of terrorism, shall be punished with imprisonment for a minimum of 2 (two) years and a maximum of 7 (seven) years. year." the formulation of articles 21-22 of the terrorism criminal act is almost the same as the formulation of the obstruction of justice norm in article 21 of the anti-corruption law, both in terms of the qualifications of the perpetrators (which do not give any restrictions on who their status and position are), as well as the presence of an element of intent. what makes a slight difference is in what object the perpetrator acts as an obstruction of justice, whether to witnesses, suspects or evidence of terrorism crimes. meanwhile, the criminal threat for obstruction of justice offense in the terrorism law is minimum imprisonment of 2 (two) years and a maximum of 7 (seven) years, a lighter threat than the criminal threat in the obstruction of justice offense in the anti-corruption law. namely imprisonment for a minimum of 3 years and a maximum of 12 years. juridical analysis articles 19-24 of law number 21 of 2007 concerning the eradication of the crime of trafficking in persons. article 22 of law number 21 of 2007 concerning eradication of the crime of trafficking in persons (tppo) stated, "everyone who intentionally prevents, hinders, or thwarts directly or indirectly the investigation, prosecution and examination in a court of a suspect, defendant, or witness in a case of trafficking in persons, shall be punished with imprisonment for a minimum of 1 (one) year and a maximum of 5 (five) years and a minimum fine of rp. 40,000,000.00 (forty million rupiahs) and a maximum of rp. 200,000,000.00 (two hundred million rupiahs). the formulation of the article is almost the same if it cannot be called the same as the formulation of the obstruction of justice norm in article 21 of the anti-corruption law, both in terms of the qualifications of the perpetrator (which does not give any restrictions on who is in status and position), as well as the element of intent. likewise, with what object the perpetrator carried out, the form of obstruction of justice turned out to be the same, namely to witnesses, suspects or evidence of the crime of tip. meanwhile, the criminal threat of obstruction of justice offense in the tip law is a minimum imprisonment of 1 (one) year, a maximum of 5 (five) years, and a minimum fine of rp. 40,000,000.00 (forty million rupiahs) and a maximum fine of rp. 200,000,000.00 (two hundred million rupiahs)." the criminal threat that is lighter than the criminal threat in the obstruction of justice offense in the corruption act is a minimum of 3 years in prison and a maximum of 12 years. 625 juridical analysis articles 284-286 formulation of obstruction of justice norms based on proposal (pre) criminal code. article 284 stated: “criminalized with a maximum imprisonment of 5 (five) years or a maximum fine of category v, anyone who: prevent, hinder, or thwart directly or indirectly the judicial process; submitting evidence or false evidence, false statements, or directing witnesses to give false statements in court; or damage, alter, destroy, or eliminate evidence or evidence." article 285 stated: "if the crime as referred to in article 284 is committed in a criminal justice process, the punishment is a maximum imprisonment of 7 (seven) years or a maximum fine of category v. the crime, as referred to in paragraph (law of the republic of indonesia, 1999) also includes: presenting themselves as if they were perpetrators of a criminal act, therefore undergoing a criminal justice process; destroying, eliminating, or hiding objects that are the means or results of a criminal act or other traces of a crime or withdrawing it from an examination conducted by an authorized official, after the crime has occurred, with the intent to cover up or hinder or complicate the investigation or prosecution; or hinder, intimidate, or influence officials who carry out the duties of investigation, prosecution, examination in court proceedings, or court decisions to force or persuade him to do or not to perform his duties." the formulation of the three articles in the rkuhp is alternative in 3 (three) categories, namely (1) the category of obstruction of the judicial process, (2) the category of the process of proving and legality of evidence, and (3) the destruction of goods and or evidence. the formulation is relatively more detailed than the formulation of offenses in the corruption, terrorism, tip and business competition laws. what makes the difference is that the element of "intentional" is not included. in terms of the qualifications of the actors (which do not give any restrictions on their status and position), they are also the same, namely everyone, anyone. meanwhile, according to the author, the judicial process represents the process of investigation, prosecution and trial. meanwhile, the process of proving and destroying evidence is fascinating because it is already evident that the acts committed by the perpetrator of the obstruction of justice offense, according to the 2019 rkuhpidana, have manifested. furthermore, related to the criminal threat of obstruction of justice in the 2019 draft criminal code, it is a maximum imprisonment of 5 (five) years or a maximum fine of category v. this criminal threat is still lighter than the criminal threat in the obstruction of justice offense in the corruption act. namely imprisonment for a minimum of 3 years and a maximum of 12 years. harmonization and reconstruction of "obstruction of justice" norms. observing the comparison between the norms regulated in the criminal code, the corruption act, tip, the theorist law and uncac 2003, and the terminology and qualifications adopted by several countries mentioned above, several points of view can be drawn as an effort to harmonize the "obstruction of justice" norms. the obstruction of justice norm regulated in article 21 of the anticorruption law, which only mentions the word "prevent, hinder or thwart investigations, prosecutions and trials" without mentioning what actions and how they take their forms, is very abstract and has multiple interpretations because of its subjective nature. subjectively according to the tastes and wishes of investigators, public prosecutors and judges who "feel" prevented, hindered and thwarted. it was confirmed when the author spoke with one of the kpk senior investigators, who confirmed that the investigator's subjectivity was extreme and dominant when interpreting the sentence "prevent, hinder and thwart" ongoing investigation efforts. therefore, an objective attitude is needed by referring to how maximal efforts have been made to obtain evidence, in addition to the ability to face various obstacles that arise, because the obstacles that arise in corruption cases are not always more difficult than in other cases, for example, terrorism and psychotropic cases. referring to the norms regulated in the 4 (four) sample countries above, especially the united states, south korea and poland, and the netherlands, which detail what actions qualify as "obstruction of justice" offenses, it looks more objective. in these countries, the offense of "obstruction 626 of justice" is more inclined to the consequences than the cause, reducing subjective sentiment. corrective steps are needed to perfect and harmonize the formulation of the norms of article 21 of the anti-corruption law so that it is in line with the 2003 uncac, which still provides additional conditions if the norm is implemented, as well as adopting a more detailed formulation of the "obstruction of justice" offense. and objective in some sample countries. for the author, the formulation of article 284 in the 2019 draft criminal code is quite good. however, it still needs to accommodate and combine the elements contained in the current criminal code, other special laws, and the 2003 uncac to be more adequate, objective, and not multiinterpreted. so it can be applied as the parent of obstruction of justice offense. in terms of the formulation and the magnitude of the criminal threat contained in article 21 of the anti-corruption law, this formulation does not make sense. in one of his writings, andi hamzah once said that the demands for the perpetrators of the obstruction of justice offense were beyond reason. how is it possible for the offense of "obstructing the investigation of a corruption crime, which is not a material corruption offense, the punishment far exceeds that of materially corrupt perpetrators, who are the main culprits in the occurrence of corruption cases? andi hamzah compares the formulation of the criminal threat of article 21 of the anti-corruption law for a maximum of 12 years with article 216 of the criminal code, which carries a penalty of only four months or a fine of a maximum of six hundred rupiahs. however, the offense being prevented is a murder offense which carries a penalty of 15 years in prison. likewise, eddy os hiarej, in one of his writings, stated that often the demands for obstruction of justice offenses based on article 21 of the anti-corruption law are only motivated by enthusiasm. the demands are not accompanied by evidence as well as solid evidence, but only with minimal evidence. although there is no prohibition against prosecuting with strong evidence and evidence, the ratio of the prosecution's legislature must be based on the facts of the trial, not on mere assumptions. the charge can touch the maximum number of penalties threatened if the evidence is probation plena, which means that the evidence is complete, perfect and irrefutable. even eddy os hiarej emphasized the existence of a criminal law doctrine that stipulates strict conditions that are suspecting someone criminally must be accompanied or based on evidence that is brighter than light (incriminalibus probationes, beden esse luce clariores). furthermore, laica marzuki thinks that the material truth (materiele waarheid) has not yet emerged in the trials of corruption cases in indonesia, especially consistently to place the existence of criminal acts and intentions to commit crimes (actus reus and men's rea). the element of evil consists of these two things that must exist without exception. actus reus is related to the prohibited act, an evil act visible on the surface, commonly called a physical element. men's rea is related to the guilty mind, the evil mind, namely the existence of evil intentions from the perpetrator, commonly referred to as the mental mind. the two elements must be integrated as a whole. to the obstruction of justice offense, laica mazuki thinks that if the material truth (materiale waarheid) is not visible, then the act is not sufficient to qualify as a criminal act. based on the legal logic and facts above, the author proposes that the formulation of the obstruction of justice offense in corruption crimes be reconstructed so that it reads: any person who intentionally hinders the judicial process by direct or indirect physical and psychological threats by submitting false information, evidence or false evidence, influencing witnesses with threats to give false statements in court, or damaging, altering, destroying, or the loss of evidence or evidence, is punishable by a maximum imprisonment of 7 (seven) years and a maximum fine of rp. 500 million. the elements of the article in the formulation of the article are; subjective elements : (1) everyone, (2) purposely; 627 objective elements : (1) obstructing the judicial process directly or indirectly; (2) submitting false statements, evidence or false evidence, or influencing witnesses with threats to give false statements in court, or destroying, altering, destroying, or eliminating evidence or evidence, (3) threatened with a maximum imprisonment of 7 (seven) years and a maximum fine of rp. 500 million. conclusion corruption is a special criminal act, qualified as an ordinary crime but must be eradicated in extraordinary ways. in indonesia, it is not only an extraordinary method but also an institution with extraordinary authority formed because corruption has become a systemic and systematic disease of society. criminalizing the act of "obstructing the judicial process" is one way to eradicate corruption extraordinarily. the positive law has already regulated it, but it needs to be emphasized by ratifying uncac 2003 so that the norms governing the offense can be universally recognized. the formulation of the norms of article 21 of the anti-corruption law had already been issued. however, it was considered not in line with the 2003 uncac, which still provided additional conditions if the norm was implemented. moreover, the formulation of this offense norm is not included in the core corruption offenses but in other types of corruption-related crimes. it gives rise to multiple interpretations, is detrimental to justice seekers, and even takes undue victims. therefore, it is necessary to reconstruct the norm and with a solid interpretation that the "obstruction of justice" offense is more appropriately qualified as a cumulative-material offense which is more objective than insisting that this offense be a formal offense-alternative which seems subjective. from a practical point of view, this article is also problematic. as an offense regulated separately from the core offense of acts or criminal acts of corruption and is only mentioned as "acts related to acts of corruption", it should not be threatened with a higher crime than the core offense. by looking at the philosophical, juridical and sociological problems of the "obstruction of justice" offense norm, this research will lead to the importance of reconstructing article 21 of law number 31 of 1999 in conjunction with law number 20 of 2001 concerning the eradication of corruption. article reconstruction is needed to be in line with the government's legal politics, in harmony with other legal rules, especially law number 7 of 2006 concerning uncac's ratification of 2003, so that the legal purpose of protecting legal certainty and public justice is achieved and universally recognized. the "obstruction of justice" norm must be regulated separately, either as procedural or material law in the criminal procedure code or criminal code, to cover all other organic and inorganic laws and regulations. references isra, s., agustina, s., daulay, z., (2015). obstruction of justice: tindak pidana menghalangi proses hukum dalam upaya pemberantasan korupsi. jakarta: themis books algra, n.e. & k. van duyvendijk, rechtsaanvang. 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(1999). considerations for letters a and b of the law of the republic of indonesia number 31 of 1999 concerning the eradication of criminal acts of corruption. (state gazette of the republic of indonesia of 1999 number 140 and supplement to the state gazette of the republic of indonesia number 3874). loqman, l. (1991). beberapa ikhwal di dalam undang-undang no. 3 tahun 1971 tentang pemberantasan tindak pidana korupsi. jakarta: datacom. moeljatno. (2015). asas-asas hukum pidana, revised edition. jakarta: rineka cipta. muladi & priyanto, d. (1991). pertanggungjawaban korporasi dalam hukum pidana. bandung: penerbitan sekolah hukum. muladi & priyatno, d. (2010). pertanggungjawaban pidana korporasi. jakarta: kencana prenadamedia group. projodikoro, w. (2003). tindak-tindak pidana tertentu di indonesia. bandung: reflika aditama. saleh, k. w. (1983). tindak pidana korupsi dan suap, cet v. jakarta: ghalia indonesia. sianturi, s.r. (1996). asas-asas hukum pidana di indonesia dan penerapannya, jakarta: ahaempetehaem. sudarto (1990). hukum pidana 1. semarang: yayasan soedarto. konvensi pbb melawan korupsi. (2003). penjelasan umum undang-undang republik indonesia nomor 7 tahun 2006 tentang pengesahan konvensi pbb menentang korupsi. konvensi pbb melawan korupsi. (2003). mukadimah undang-undang republik indonesia nomor 7 tahun 2006 tentang pengesahan konvensi pbb anti korupsi. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 281 corporate governance and its effect on firm performance in an emerging economy volume: 2 number: 3 page: 281 291 langa esmael karem1, hakar abubakir bayz2, hawkar anwer hamad3, naji afrasyaw fatah4, diary jalal ali5, znar nahro ahmed6, bayar gardi7, khowanas saeed qader8 1,2,4technical accounting department technical college of administration, sulaimani polytechnic university 3department of business administration, lebanese french university, erbil, iraq 5accounting department, kurdistan technical institute, sulaimani 6department of accounting and finance, lebanese french university, erbil, iraq 7department of accounting, college of administration and financial sciences, knowledge university, iraq 8department of accounting and finance, college of administrations and economics, lebanese french university, kurdistan region, iraq corresponding author: hawkar anwer hamad email: hawkarlfu@gmail.com article history: received: 2021-08-09 revised: 2021-08-16 accepted: 2021-11-18 abstract: the way companies are run can determine whether they are successful or not. having a board of directors is vital to ensure the smooth running and monitoring of the business. however, its characteristics can have an impact on the financial performance of the firm. this study sought to determine the impact of board characteristics namely board size, board ownership and board composition on the financial performance of organizations as measured by return on assets. the study employed a descriptive-explanatory research design based on a cross sectional approach. correlation and regression analyses were conducted to determine the depth and extent of the relationship between the variables. the study revealed a positive and significant association between the board size and financial performance on an average of 9 board members. however, interestingly, board composition of revealed that having more external directors had no effect on the financial performance, it neither increased it nor decreased it, leading to the rejection of the hypothesis. on the other hand, board ownership was found to be beneficial in terms of having directors as owners of the business, corroborating the stakeholder theory. the studies showed that there was still need to select board members with caution striking a balance between the number of directors as well as their composition to ensure that the organization reaps maximum benefits from the board. keywords: board characteristics, board size, board composition, board ownership, financial performance cite this as: karem, l.e, bayz, h.a, hamad, h.a., fatah, n.a., ali, d.j., ahmed, z.n, gardi, b., qader, k.s., (2021). “corporate governance and its effect on firm performance in an emerging economy.” international journal of environmental, sustainability, and social sciences, 2 (3), 281 291. introduction corporate governance is vital to the well-being of an organization. since it represents the way, an organization is directed it is imperative that in setting out governance codes, industry specifics be known. according to doski (2015) one of the problems in northern iraq is the lack of laws and regulations for corporate governance. transparency, accountability and security are some of the key components in corporate governance. it is vital to have all the information available to the stakeholders so that they are well equipped to make informed decisions. transparency is also essential to provide a way to verify and trace transactions. in addition, accountability ensures that the organization answers to the board and shareholders for their actions. shareholders are more willing to invest in the organization if they know whom to hold international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 282 accountable in case of problems. in addition, it also provides with the management or employees with a measure of autonomy that can be a motivation for performance. a level of security is essential to ensure that company data is only accessed with those given the clearance to do so. rivals are always interested in what their competition is up to and left unsecure, important data is vulnerable to theft. therefore, security is to ensure that this problem never arises and to deal with the problem in the case that it does. in order to ensure that the organization is running smoothly and to uphold the corporate governance codes is the responsibility of the board of directors. that is why they act as agents of the shareholders and are answerable to them. they are essential for ensuring that there is transparency, fairness, security and responsibility in the organization. however, the board of directors have to have certain qualities and attributes themselves that contribute to the success of the organization. there have been many scandals in organizations including big corporations. some of these scandals were perpetrated at the highest level and under the board of directors. these triggered the need for implementation of rules and regulations that form the corporate governance codes that ensure that best practices are observed in the organizations. these relate to the leadership, effectiveness of the boards, accountability, remuneration and shareholder relationships. the characteristics of the board can thus affect how the organization performs. with the increase in investors in the northern iraq region it is important that the investors’ investments are protected. the country has also gone through a lot of economic hardships. the board characteristics can thus contribute to the overall performance of the organization. according to different scholars, attributes like the board composition, independence, ceo duality, gender diversity can have a huge bearing on the financial performance of the organization. these play a great role in inspiring investor confidence especially since frauds, scandals, and other unlawful practises are now a common thing in organizations and create an environment that is not lucrative for investment. the role of the board of directors would thus also ensure that the fears of investors and other stakeholders are soothed and assurance is given that the organization is acting in the best interests of all the stakeholders. according to odudu et al (2016), the board formulates strategic decisions and corporate policies as well as oversee the management’s activities. in light of these major roles, the effectiveness of the board is affected by several elements. the director’s objectivity and independence can be affected by how big the board is, how many internal directors there are in comparison with external directors. it can also be affected by whether the ceo performs dual jobs in his capacity as a ceo for the company and as part of the board. in addition, the diversity of a board can be an issue whether there are a lot of women or not, whether the directors are mostly foreign or not. studies in northern iraq have shown that elements of corporate governance are lagging behind. however, with a lot of investment potential organizations are always aiming to attract investors. investors feel confident where there are effective boards in place that can ensure the financial well-being of their investment. however, board of directors are constantly subjected to criticisms on their actions and blamed when the organizations fail (odudu, 2016). given how important the board of directors is it is imperative that the impact of board characteristics be observed on the financial performance of the organization. according to odudu et al (2016) board characteristics show the size, composition, diversity, ceo duality and division of labour across boards. board size is self-explanatory and reflects the number of directors that make up the board. on the other hand, board composition relates to the different categories of the directors based on whether they are from inside the company or outside. the inside directors play a dual role; that of being employees of the company mostly in their capacity as managers and are part of the daily business activities of the organization. however, the external directors are not involved in the day to day running of the organization international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 283 and are in no other way employees of the organization. gender diversity in the board refers to the number of male and female directors. according to kalsie and shrivastav (2016), the board size simple refers to the overall number of directors that serve on the board. there have long been several arguments with regards to the size of the board of directors. some scholars argue that a small board can be too easy for the ceo to control (lipton and lorsch, 1992). however, others like vaidya (2019) found that medium sized boards performed better than either small or big ones. the argument for small boards was that bigger boards end up being dysfunctional. however, in smaller boards there are less chances of the directors ganging up on and criticizing the management. according to pavic et al (2018), there is also a contention between more directors adding value versus costs to the board and having monitoring issues if there are too few members. so if there are problems small boards are most likely to have a smooth discussion and interaction. others contend that a larger board has quality and effective decision making (h hamad 2019). lipston and lorch (1992) contended that a board of less than ten members and preferably eight to nine members is the most effective. other scholars also pointed out that a smaller board size also meant easy monitoring of the management activities (hassan and halbouni 2013, bousseni 2020). the board of directors is usually made of different types of directors. the internal directors who are also referred to as executive directors or inside directors are involved in the running of the business. according to some scholars (ongore, 2015, nicholson and kiel, 2007), the internal directors are valuable in increasing the shareholders wealth as they are also employees of the organization. they are therefore most likely to want to act in the best interests of the organization hence their association with increased financial performance. on the other hand, the nonexecutive directors are not involved in the organization in any other way except as directors (afzalur, 2018). scholars contend that they do not possess sufficient knowledge on the organization to be competent. however, their distance from the organization increases their independence (naseem et al, 2017) which in turn leads to less chances of them being involved in illicit activities within the organization (sharifah et al 2016). it is also said that as they are independent, they are most likely to be effective in decision making process (mishra and kapil 2018). the ownership of the board shows the group of individuals that own the company. there are various types of ownership and all have an impact on how the organization is run. directors may also be owners as an incentive for them to act in the interests of the shareholders (goel 2018); as the assumption is that when the directors’ interests are aligned with those of the shareholders then they would want to maximize their wealth too (mahn-chien et al 2018). this can also encompass other key members of the organization like auditors to form institutional ownership. according to tariq and naveed (2016) ownership of board can be familial, governmental or institutional. they also explained that in familial ownership members are united by common vision and objectives; in institutional skilled investors take the lead and in governmental there is more symmetry between owners and managers (uadiale 2010). in family owned businesses ownership is usually divided among the family members and maybe their immediate relatives and together they would hold the shares that form the family owned business (paniagua et al 2018). sometime the ownership is in the form of foreign investors and the shareholding is usually subject to the local laws. for example, in some countries foreign ownership should not exceed 49% in order to maintain ownership in the hands of locals (kao, 2019). there are two theories that resonate with some aspects of board characteristics like the board composition and ownership and these are the agency theory and the stakeholder theory. according to the agency theory directors work for the shareholders (fama, 1980, fama and jensen 1983). the agency theory sets the relationship between the owners and those in control of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 284 the organization that is the shareholders and directors respectively. it shows how the directors act on behalf of the shareholders and thus as agents. it also highlights that there can be some agent-principal problems in this relationship where the directors or management may want to further their interests at the expense of the shareholders even though they should work to maximize shareholder benefits (judith et al, 2013). this can be revealed in various accounting and book and market-based variables like the return on investments made (roe), return on capital employed and profit before tax, tobin’s q and market based method among others. the study will employ the return on assets as the measure of financial performance and it reflects the extent to which the business is making profit. previous studies have however shown that there is no consensus with regards to the effect of corporate governance on financial performance of organizations. according to verbeeten and boons (2009) financial measures are a more reliable measurement since they can be verified as well as subjected to scrutiny through their publications hence, they are less likely to be manipulated. however, some scholars contend that since financial measures use outdated and historical data they may not be a true reflection of the financial performance of a business and thus advocate for non-financial measures. akinyomi (2013) studied the impact of board structure on corporate financial performance in nigeria. their study revealed a positive relationship between the board structure and financial performance. the study used regression analysis to determine the relationship. in terms of the individual variables the study revealed that the ceo duality was negatively associated with financial performance. the ceo working as director on the board as well was found to be negatively associated with the return on capital employed of the organization. the same result was also observed for the increased ownership by directors but on return on equity. the relationship with return on capital employed was found to be positive and significant. in addition, results of the study also indicated that a large board resulted in increased effectiveness. an increase in the number of outside directors was also found to have a favourable impact on financial performance. kalsie and shristav (2016) conducted a study to determine the effect of board size on financial performance on firms in the financial sector in india for a five-year period. the study utilized data from the databases and annual reports of the organizations. tobin’s q, roe and roce were employed as the financial performance measurements. the results revealed positive and significant relationships between board size and roa and tobin’s q. the relationship between board size and roce was found to be a negative one. in case of the control variables, firm size and firm debt were found to be negatively related to measures of performance except tobin’s q. firm age was positively associated with return on capital employed. an increase in firm size through the sales was found to lead to an increase in the board size. on the other hand, boussenna (2020) used non-financial listed french companies in algeria to explore the relationship between board size and firm performance. both accounting and marketbased measures were used as measures of financial performance. panel data regression analysis was used as the data analysis tool for the 12-year period. the results revealed a positive relationship between the relationship and contended that the ideal board was between 13 and 17 members. adusei et al (2017) explored board management gender and its relationship to financial performance in different countries in the microfinance industry. the study revealed that diversity was negatively and significantly associated with financial performance with regards to the directors; but when it came to diversity in gender management the effect was insignificant but negative. an interesting observation from this study however, showed that gender diversity was only effective when the female representation did not exceed 50% because if it did then the effect became negative. they therefore advocated that having females on boards should be selected with the utmost caution. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 285 vaidya (2019) sought to establish the relationship between board size and financial performance on listed companies in india. the study employed financial performance measures that are earnings per share, roa, roce, profit before interest and tax, dividends per share and tobin’s q. the results revealed that all these measures of financial performance were not affected by board size as the relationships were found to be statistically insignificant. the study also revealed that medium boards of about eight to ten members were found to be the optimum number. in contrast, a study by ongore (2015) had different results from most of the literature on the impact of outside directors. the study found that outside directors were not really associated with increased financial performance. the study also revealed that an increase in the size of the board led to decrease in financial performance 41.8% of the time. the study also employed moderating effect using firm performance, age and management efficiency. the results showed that firm characteristics had a moderating effect on the relationship between board characteristics and financial performance. afzalur (2018) explored the impact of board independence on firm performance on listed companies in bangladesh. the study revealed that there was no positive relationship between the two variables. however, the study also found that there was a positive and significant relationship between board size and board independence as well as board size and financial performance. the scholar also pointed out that bangladesh had a lot of outside directors sitting on boards to increase independence and accountability but this was not really beneficial in terms of financial performance. a study by mishra and kapil (2018) on the same aspects on indian companies on the stock exchange revealed a positive relationship between board size, board independence and financial performance. the study employed both accounting and market value measures of performance. ganguli and guha (2021) explored the impact of board ownership concentration among other variables on the financial performance of different industries in india. the study employed various methods for analysis including the ols models and the sls methods. their study revealed that very low ownership board concentration had a negative impact on the financial performance of the organization and that the ideal ownership concentration was between 25 and 75%. their study also revealed that board size was positively associated with increased financial performance but board independence had the opposite effect. pavic et al (2018) also sought to establish the relationship between board characteristics and financial performance on insurance companies in croatia. the study employed panel regression for a 7-year period. the study revealed that board size was negatively related to performance. in addition, it revealed that the more women there are on board, the more the return on assets of the company decreases. tariq and naveed (2016) sought to determine ownership structure impact on financial performance of pakistani companies in the textile industry. ols regression analysis was employed on a period of 6 years. the economic added value method was used to measure financial performance. familial ownership was found to have positive albeit insignificant association with financial performance. however, government and institutional ownership resulted in worse and decreased financial performance respectively. financial performance reflects the financial well-being of the organization. finance is an important part of the organization and sets the wheels of the business in motion. it is through finances that the organization is able to undertake important activities like fund projects, remunerate employees and so forth. stakeholders are also interested in the financial activities and performance of the organization as these determine the returns they will get on their investments. great financial performance translates to great returns. in view of this the agency theory emphasizes that there should be sufficient compensation to ensure that the directors are motivated in working on behalf of the shareholders (farheen et al international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 286 2020). this also raised the issue of giving the directors a bit of ownership of the company in the form of shares. the idea behind is that if the directors are also owners of the company, they are more likely to work in the interests of the organization because the outcomes concern them personally (vargas-hernandez et al 2018). the stakeholder theory (donaldsonn and david 1989) on the other hand, sought to provide a better and deeper understanding than the agency theory. it argues that not all principal-agent problems are solved through economic benefits. the theory suggested that if the management were committed to the organization and identified with it then they would not need extra incentives to be competent in undertaking their duties. they would simply serve the best interests of the organization because their values and the organizational values are similar (ghabayen et al 2016). the major focus of the study is to determine the impact of board characteristics on the financial performance of public companies in northern iraq. as the board characteristics encompass several variables these will be formulated as below. • to determine the impact of board characteristics on the financial performance of an organization. • to determine the impact of board size on the financial performance of the organization • to establish the impact of ownership (foreign versus local ownership) on the financial well being of the organizations. • to determine the impact of inside versus outside directors on the financial performance of the organization this study has the potential to offer some valuable insights to organizations. the study is based on companies in different industries and the impact of board characteristics on financial performance can be used to help these companies in promoting the characteristics that are better on performance. in addition, there is not much literature recently on the subject and the addition of this paper is good especially for academia as it can be used as a reference source or foundation for further studies. methods the researcher used the descriptive research design so as to provide the descriptions of the board characteristics in the listed companies. in addition, the researcher sought further understanding of the dynamics between the board characteristics and financial performance. as a result, the study was also explanatory in nature. overall, the study used a combination of research designs which is advocated for by scholars like creswell (2016) as it provides a deeper understanding of a research than a single research design. the study utilized data collected from secondary sources. these consisted of financial statements from the various organizations in the study. the merit of secondary data is that it is conveniently available. the secondary data was used as it was already available and specific to the study. the data was collected from various listed companies in different sectors like banking, technology and manufacturing. the organizations were al mansour, ieli, iccm, iiew, united bank, albatek, al-akhair, bagdhad, iraqi tufted carpets and al-ameen. the collected data spanned a 10year period from 2005-2016. the study was quantitative in nature since it was all in numerical form. the researcher selected this method as the most ideal to the study as he needed to test hypotheses of the relationships between the variables. in addition, a quantitative approach is suitable if one needs to verify and replicate the study in the future. the research employed statistical packages to conduct the data analysis. the researcher used the statistical package for social sciences (spss) to analyse the data. a panel regression analysis was conducted to determine the extent of the relationship between the board characteristics and the financial performance. the regression model as presented as follows: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 287 return on assets= β0 i,t + β 1 board size i,t + β2 board ownership i,t + β3 board composition i, t + μ i,t representing firm performance for company (i) at time (t) results and discussion table 1. descriptive statistics variable n min max mean std. deviation skewness kurtosis statistic statistic statistic statistic statistic statistic std error statistic std error roa 61 -1.63 1.06 .16111 .457369 -1.784 .306 4.199 .604 board size 61 6 12 9.00 1.949 -.070 .306 -1.074 .604 ownership 61 .00 99.55 72.620 24.595 -.839 .306 -.066 .604 board composition 61 33.00 82.00 55.903 17.246 .149 .306 -1.653 .604 logas 61 7.90 10.00 9.153 .523 -395 .306 -.368 .604 valid n (listwise) 61 the table above shows the descriptive statistics for the independent and dependent variables. the table shows that on the highest board ownership was 99.55. the average board ownership is 72.62%. in addition, in relation to board size, the lowest number of members was 6 whilst the highest was 12. the average board size was 9 members. board composition revealed an average board-members that are non-executive directors as 55.90% and the rest being executive directors which shows that the board has an above normal level of independence. on the other hand, the highest number of board meetings recorded is 8 whilst the least is 2. on average the number of meetings conducted was 4.34, hence the board hold 4 meetings per year on average. the largest return on assets was 1.06 whilst the least was -1.636. the average roa was 0.16. correlation analysis the researcher also sought to determine the relationship between the independent and dependent variables and this is reflected in the table below. table 2 correlation analysis description roa bsize own bcomp logas roa pearson correlation 1 .178 .289* -.141 -.198 sig. (2-tailed) .169 .024 .383 .125 n 61 61 61 61 61 bsize pearson correlation .178 1 -.262* .292* .124 sig. (2-tailed) .169 .042 .022 .339 n 61 61 61 61 61 own pearson correlation .289 -.262* 1 -.445** .111 sig. (2-tailed) .024 .042 .000 .396 n 61 61 61 61 61 bcomp pearson correlation -.114 .292* -.445** 1 .117 sig. (2-tailed) .383 .022 .000 .370 n 61 61 61 61 61 logas pearson correlation -.198 .124 .111 .117 1 sig. (2-tailed) .125 .339 .396 .370 n 61 61 61 61 61 *correlation is significant at the 0.05 level (2-tailed) **correlation is significant at the 0.05 level (2-tailed) international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 288 the table above shows that financial performance as represented by return on assets has a significant association with board ownership, reflected in the figure of 28.9%. on the other hand, the corporate governance aspect of board size was found to be insignificantly related with financial performance. board size was found to have a positive albeit insignificant relationship with return on assets at 0.178. lastly, the board composition was found to have a negative and significant relationship with financial performance as reflected in the figure if -0.114. this implies that the presence of more non-executive directors than inside ones does not affect the financial performance of the organization. 4.3 regression analysis the researcher conducted a regression analysis to determine the extent of the relationship of each of the independent variables with the dependent variable through the regression analysis. it was also conducted to determine if any changes in the independent variable resulted in subsequent changes in the dependent variable. table 3 model summaryb model r r square adjusted r std. error of the estimate 1 .479a .229 .174 .415583686582191 a. predictors: (constant), logas, own, bsize, bcomp b. dependent variable: roa the model above reflects if the model employed predicts the relationship between the independent and dependent variables. the r shows the relationship between board characteristics and financial performance and shows that board characteristics reflect financial performance by 47.9%. table 4. anovaa model sum of squares df mean of square f sig. 1 regression 2.879 4 .720 4.168 .005b residual 9.672 56 .173 total 12.551 60 a. dependent variable: roa b. predictors: (constant), logas, own, bsize, bcomp the analysis of variance shows if the independent variable statistically and significantly predicts the dependent variable, financial performance. the model above shows that board characteristics statistically and significantly predict financial performance as reflected in the 0.005. this is because the figure is less than 0.05 which is the threshold. table 5. coefficients model unstandardized coefficients standardized coefficients t sig b std. error beta 1 (constant) 1.201 .957 1.255 .215 bsize .075 .029 .318 2.540 .014 own .008 .003 .406 3.005 .004 bcomp .000 .004 .007 .054 .957 logas -.248 .106 -.284 -2.343 .023 a. dependent variable: roa international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 289 the table above shows the effect of corporate governance as portrayed by board characteristics on financial performance. it also provides the results of the hypotheses. a unit increase in board size leads to an increase in financial performance by 0.075. the p value of 0.014 is less than 0.05 which means that the hypothesis that increase in board size has a positive impact on financial performance is true and thus accepted. a unit increase in ownership of the board by directors leads to an increase in financial performance by 0.008. the p value of 0.004 is less than the significant value of 0.05. this therefore means that the hypothesis that increase in ownership by directors’ results in increased financial performance was accepted. however, the board composition had a value of 0.000 which means that an increase in non-executive directors leads to no change in financial performance. the p value of is 0.957 which is above the significant value of 0.05. this means that the impact is insignificant and the hypothesis that board independence results in increase in financial performance is therefore rejected. the results show that the financial performance was negative on average. this reflects the general status of events in northern iraq between the years 2005 and 2016 from wars, economic crises to political uprisings. the study also showed mixed results on the impact of board characteristics and financial performance of the organization. ownership of the board showed that on average 72.6% of the board is owned by directors. this clearly reflects that the general consensus is that of giving ownership to the directors. this practice is more in line with the stakeholder theory which supports diminishing agency problems by making directors owners of the company as well so that they are more inclined to work in the best interests of the organization. this also seems to be beneficial to the organizations as the study revealed that board ownership by directors results in increased financial performance. these findings are in agreement with those found in literature by ganguli and guha (2021) who pointed out that medium to high ownership concentration leads to increased financial performance. the correlation results also supported this notion and showed a positive and significant relationship between the two. they were however, in contrast with studies by akinyomi (2018) and traiq and navid (2016) who found a negative relationship between institutional ownership and financial performance. the descriptive statistics revealed that the average board size is 9 members. the correlation results showed an insignificant but positive association with financial performance. this was also supported by the regression analysis which showed a positive increase in financial performance as a result of an increased board size. these results corroborate results of scholars like boussena (2020) and kalsie and shristav (2016) which found that return on assets is increased when the board size increases. board composition was found to consist of more external directors than inside directors. the average board independence reflected in the board composition showed on average a percentage of outside directors of 55.90%. the study found a negative but insignificant correlation between board composition and financial performance. the regression analysis however, showed that increasing outside directors made no change on financial performance through return on assets. these results were in contrast with those of ongore (2015) who found a decreased financial performance upon increasing outside directors. however, they were in agreement with results by alfazular (2018) whose study revealed that outside directors did not benefit the organization in as far as finances were concerned. conclusion issues of corporate governance are important to the organization. the results showed that board ownership and board size are crucial as they can increase financial performance. however, care has to be taken to ensure that the board size does not end up becoming too large as this can result in unproductivity as well as increased costs for the organization. the study seems to hold through the theories that point out that directors should be given ownership as this acts as an international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 290 incentive to them acting in the best interests of the stakeholders. however, as the study showed no improvement in financial performance in having more outside directors, this should be taken into account when determining the balance between inside and outside directors. in light of the above-mentioned limitations, the researcher recommends that future studies be based on a comparison of the accounting as well as market-based methods of measuring financial performance. in addition, instead of focusing on various sectors at once, future studies can then focus on the nuances of one particular independent value in particular. the study was based on only ratios on establishing financial performance which are accounting based. it was also focused on different companies in various sectors like textiles, manufacturing and technology among others. the study was also based on a quantitative approach. reference adusei michael, samuel yaw akomea & kwasi poku | david mcmillan (reviewing editor) (2017) board and management gender diversity and financial performance of microfinance institutions, cogent business & management, 4:1, doi: 10.1080/23311975.2017.1360030 afzalur rashid,(2018). board independence and firm performance: evidence from bangladesh,. future business journal volume 4, issue 1 pages 34-49 akinyomi john. 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(2018). corporate governance and agency theory: megacable case. 2. 59-69. 10.22495/cgsrv2i1p5. verbeen, f.h.m. & boons, a.n.a.m. (2009). strategic priorities, performance measures and performance: an empirical analysis in dutch firms. european management journal, 27: 113128. volume 45, pages 512-528 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 174 implementation of the triple bottom line in cooperative performance assessment volume: 2 number: 3 page: 174-182 1ni made rai juniariani, 2ni luh putu ratna wahyu lestari 1,2faculty of economics and business, university of warmadewa, indonesia corresponding author: ni made rai juniariani email: raijuniari@gmail.com article history: received: 2021-08-01 revised: 2021-10-15 accepted: 2021-11-29 abstract: the study's main objective is to provide an overview of the importance of the tbl concept being applied within the company. the research results can later be used as a reference for companies in implementing the tbl concept in the context of corporate sustainability. the research uses a non-positivistic method with a qualitative design and a case study approach. data analysis was carried out by conducting interviews with informants who were directly related to the implementation of the tbl concept, namely the chairman of the cooperative, the members of the cooperative, and the employees of the cooperative. opinions from informants were discussed, and conclusions were drawn as to how the tbl concept was applied and how the impact of this application on cooperatives was. data validation was done by using the triangulation method (observation, interviewing informants, and demographics) to informants. based on data analysis and in-depth interviews with informants, it can be concluded that the savings and loans cooperative (ksp) jumari has implemented the tbl concept well, and the impact of this application for ksp jumari is that the ksp jumari economy always grows positively. this is inseparable from the active participation of members and employees of ksp jumari themselves. likewise, the number of cooperative memberships is always increasing. this is inseparable from the trust of members to ksp jumari, and this is also the impact of the cooperative's concern for the environment so that the existence of ksp jumari is better known. keywords: triple bottom line, performance, cooperative cite this as: juniariani, n. m. r., lestari, n. l. p. r (2021). “implementation of the triple bottom line in cooperative performance assessment” international journal of environmental, sustainability, and social sciences, 2 (2), 174-182 introduction performance appraisal of a company is very important to do because it can be used as a basis for decision-making for both internal and external parties. performance is the result of work both in quality and quantity achieved by the company in running its business by the goals that have been set. in addition, performance results from work that has a strong relationship with the organization's strategic goals, customer satisfaction and contributes to the economy (wahyudiati & isroah, 2018). for management, performance measurement is an integral part of the management control system, while for external parties such as parliament and the public, performance measurement is useful for monitoring and assessing the achievement of public sector performance which ends in the implementation of public accountability for all organizations (pakiding & randa, 2012). performance is a measure of the success of a business entity in achieving its goals. reliable and quality performance measurement focuses on financial measures and pays attention to non-financial measures. the measurement of non-financial performance is based on the idea that the organization does not only aim to gain profit or even the thought that non-financial factors such as the environment will be able to increase the profits and sustainability of the company. the company's sustainability is discussed in the triple button line (tbl) concept, where companies are advised to pursue profit and pay attention to the people around the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 175 company and the environment in which the company is founded. the essence of the tbl concept is an attempt not to pass the damage on to the next generation (basuki, 2015). tbl, with 3 perspectives: profit, people, and planet (often also called 3p), emphasizes that company performance is not only measured by financial indicators but also by using nonfinancial indicators (latifah, 2019). the tbl concept places a consistent and balanced focus on the organization's economic, social, and environmental values (alhadi, 2015). wilson (2015), in his research, states that a business strategy that pays attention to environmental aspects can produce positive financial and social benefits. a good business can be known if the company reports profits, fulfills environmental responsibilities, and fulfills social responsibilities. in the perspective of the company's tbl approach, it is clearly influenced by internal and external factors. basically, tbl is the main basis in building sustainability which aims to meet the needs of the present without interfering with the ability of the next generation to meet their needs (latifah, 2019). as one of the supporting sectors of the economy, cooperatives also need reliable governance to remain trusted by their members and the community. the existence of cooperatives in indonesia has an important role for every institution and member who runs it, one of which is to build the economy (saputra, 2020). as one of the lifeblood of the nation's economy and developed by the government, cooperatives need to be developed together with other business activities. by empowering cooperatives, also means empowering the community, which in the end will be able to empower the national economy (sara et al., 2019). moreover, cooperatives tend to last longer than private companies. the resilience of cooperatives is created due to the direction of its business, which is pursuing profit and oriented towards social and environmental sustainability (ahmad et al., 2020; predana et al., 2020). the main purpose of cooperatives is not solely for profit but mainly to improve the welfare of members (hendrojogi, 2010). the progress and decline of cooperatives lie in good and correct governance. therefore, cooperatives should apply the tbl concept for the sustainability of their business. this research was conducted at the savings and loans cooperative (ksp) jumari (jujur utama mandiri), which is interpreted as an abbreviation of honest, main, and independent, located in sumandang street, batubulan, sukawati district, gianyar regency. ksp jumari is a cooperative that performs well; this cooperative recorded a remaining operating income (shu) of idr 300 million, an increase of 180% compared to 2018, which was only idr 107 million. in terms of asset movement in 2018, it reached idr 6.038 billion, and in 2019 it increased to idr 11.116 billion or an increase of 84.04%. this cooperative has been based on it or applications such as jumari ibs colet, where the goal is to reduce fraud; jumari mobile, a system that can provide information about savings, purchase of electricity, and telephone credit and transfer funds. "so customers do not have to queue for payments, there are no administration fees, so they can just make transactions at home," he said. currently, jumari mobile specifically can be used or accessed to foreign countries who work on cruise ships with a system that can be accessed via an android cellphone. this study aims to find out how the implementation of tbl in ksp jumari and how the impact of implementing tbl for ksp jumari. the implication of the research is to provide an overview of the importance of the tbl concept being applied within the company. the results of the research can later be used as a reference for companies in implementing the tbl concept in the context of corporate sustainability (hutasoit & wau, 2017; triyuwono, 2016). the term triple bottom line (tbl) was coined by elkington in the book cannibals with forks. in his definition of tbl, elkington uses the terms profit, people, and planet as three lines (elkington, 1998). tbl emphasizes that the company's performance is measured by financial indicators and by using non-financial indicators. the tbl concept provides a framework for measuring business performance and organizational success using three paths, namely the economic, social, and environmental fields (goel, 2010). according to (foran et al., 2005), the concept of tbl was widely developed as a way in which companies can realize broader social international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 176 goals while increasing shareholder value. tbl has become a major issue hotly discussed on various occasions and is manifested in three pillars: people, profit, and the planet. 1) people are related to the touch of humanism managed by the company. for example, not exploiting underage workers, providing reasonable wages, a safe working environment, tolerable working hours, the existence of a reward system for employees who perform well, the inclusion of occupational safety insurance, including the inclusion of employees in training as a form of employee empowerment. people are also concerned with social variables such as level of participation in decision-making and level of ability. 2) profit is an economic variable or quantity that reflects the company's ability to earn a profit or profit. profit is the company's ideology, in the sense that the company cannot live without profit. in the tbl concept, the profit pillar is not a partial concept that can stand alone but must be linked to the planet and people pillars. the pillar of profit is not just the pursuit of profit but can create a fair and ethical business. fairtrade and ethical trade are examples of the application of the profit pillar in the tbl concept. the company synergizes with the surrounding community to provide raw materials, provided that the purchase price must adjust to the fair value or fair price. 3) the third pillar, namely the planet, reflects the relationship between the company and the environment, such as air quality, water, and biodiversity. one example of implementing the planetary pillar is through the csr (corporate social responsibility) program or known as corporate responsibility. briefly, it can be explained that tbl is a phenomenal concept because this concept aims to protect the existence of living things and the natural environment. therefore, the company is focused on profit alone and pays attention to the environment in which the company operates. the basic reason is that the company's operational activities can disturb the comfort and safety of the surrounding community and harm nature. gradually this will lead to rejection from the community and threaten the company's sustainability (utama et al., 2018). the people pillar is related to the company's concern for human resources, namely the workforce. for example, not exploiting underage workers, providing reasonable wages, a safe working environment, tolerable working hours, the existence of a reward system for employees who perform well, the inclusion of occupational safety insurance, including the inclusion of employees in training as a form of employee empowerment. the company is aware that one of the company's important assets is its employees. improving the quality of products or services and the emergence of new ideas or innovations depend on employee performance. this is the main reason for companies to pay attention to the welfare and safety of employees. increasing employee satisfaction will certainly have an impact on the company's success (putra & larasdiputra, 2020). the profit pillar relates to the company's ability to generate profits. in the tbl concept, the profit pillar is not a partial concept that can stand alone but must be linked to the planet and people pillars. the pillar of profit is not just the pursuit of profit but can create a fair and ethical business. fairtrade and ethical trade are examples of the application of the profit pillar in the tbl concept. at the same time, the planet pillar means having a high awareness of environmental conditions. the company synergizes with the surrounding community to provide raw materials, provided that the purchase price must adjust to the fair value or fair price. during global challenges such as poverty, natural disasters, and climate change, the issue of sustainable development has become a hot topic of discussion. by carrying out the tbl concept, which is part of the green economy concept, it is expected to be able to maximize economic growth in indonesia as a form of sustainable development. cooperatives are seen from the origin of the words, namely co and operation. from latin, namely coopere and from english cooperation. the word co means together, and operation means work. thus the meaning of the word cooperative is to work together (saputra et al., 2019). from this word, in general, cooperatives can be interpreted as associations or organizations consisting of people or bodies who voluntarily work together to achieve a goal international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 177 based on the principle of kinship. law number 17 of 2012 concerning cooperatives states that cooperatives are legal entities established by individuals or cooperative legal entities, with the separation of the wealth of its members as capital to run a business, which fulfills shared aspirations and needs in the economic, social, and cultural fields by the values and principles of the cooperative (atmadja et al., 2021; sara et al., 2020). cooperatives are associations of people who join and conduct joint business based on cooperative principles, thereby obtaining greater benefits at lower costs through companies that are owned and controlled democratically by their members. so a cooperative is a business entity consisting of people or cooperative legal entities based on their activities based on cooperative principles and a people's economic movement based on the principle of kinship and aiming for the welfare of its members (atmadja et al., 2021). performance or work performance is defined as an expression of ability based on knowledge, attitudes, skills, and motivation in producing something (pakiding & randa, 2012). organizational performance is related to the survival and success of an organization. performance is something that is achieved or demonstrated achievement or ability to work. in other words, that performance can be interpreted as work performance. achievement or performance is a record of the results obtained from job functions. certain activities or activities during a certain period. company performance is the level of achievement of results to realize the company's goals. according to juniariani and saputra (2020), that company performance reflects work performance in a certain period, so it can be used to determine the company's success in achieving goals. performance appraisal is measured from a financial perspective and from a social and environmental perspective (ahmad et al., 2020). research conducted by putra and larasdiputra (2020) entitled the triple bottom line accounting concept application in pelaga tourism village. by using quantitative methods, the research results show that the application of the triple bottom line accounting concept in pelaga tourism village has been carried out well. however, there are still some shortcomings, such as farmers who have difficulty in determining the cost of profit volume and the composition of the final result of utilizing the remaining asparagus as well as other problems, such as requests related to the processing of leftover asparagus vegetables which often falter, so that sometimes the remains of asparagus pieces have to be thrown away and become animal feed (mariyatni et al., 2020). research latifah (2019) with triple bottom line performance assessment of high and lowprofile companies listed on the idx. using descriptive statistical analysis and the independent sample t-test of difference, the test found that the performance of companies in indonesia, when measured by the triple bottom line, was low because the average company only did 24% of what it should have done. meanwhile, if it is observed about the differences in the performance of companies that have high environmental risk (high profile type) with companies that have low environmental risk (low profile type) can be described as follows (latifah, 2019). profit performance as measured by the economic aspect shows no difference between high profile and low profile companies. the performance of the planet as measured by the environmental aspect is also no different, but the performance of the people as measured by the social aspect shows the difference between high profile and low profile companies. pakiding and randa (2012), in their research entitled reconstruction of cooperative performance appraisal using the balanced scorecard approach. the study results found that the performance of the balo'ta savings and loans cooperative (ksp) had been going well and met the four perspectives in the balanced scorecard and was supported by the results of triangulation with informants (saputra & tama, 2017). methods this study explores a non-positivistic approach with a descriptive-qualitative design and a case study approach. the main purpose of this research is to explore information about how the implementation of tbl in ksp jumari and how the impact of the application of tbl on ksp international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 178 jumari. the exposure model of the research results is more descriptive of facts about what is felt and experienced directly by ksp jumari compared to giving subjective interpretations of these facts. the main data sources in this qualitative research are words and actions (saputra, 2015). therefore, the main instrument in this study is that the researcher directly conducts interviews that are expected to analyze qualitative data obtained from resource persons or informants. informants used in this study are the chairman of the cooperative, cooperative members, cooperative employees. proper data collection procedures will result in data collection as expected (narsa & irwanto, 2014). data collection techniques are carried out through direct observation, documentation, and in-depth interviews with informants. the interviews were conducted in an unstructured manner; the questions were conducted spontaneously but remained within the scope of the research objectives. result and discussion ksp jujur utama mandiri, better known as jumari, was established 5 years ago, located in jl. sumandang, batubulan, sukawati, gianyar. cooperatives that the province has licensed have been based on it or applications such as jumari ibs colet, which aims to reduce fraud. currently, jumari mobile specifically can be used or accessed to foreign countries who work on cruise ships with a system that can be accessed via an android cellphone. ksp jumari is cooperative with good performance. this is inseparable from how the cooperative is managed. the progress and decline of the company lie in good and correct governance. in its financial reporting, ksp jumari has made good financial records, a systematic report is reported to the cooperative service. in addition, ksp jumari also transparently submits these financial reports to its members. as stated by the head of ksp jumari, mr. i putu oka suarthana: "all reports from the cooperative's office are online; then the second is the general report that we display in front of the members so that all members know what the health level of the cooperative is like. and the format of the report corresponds to the format of the ministry. that is what i used as a reference. for non-financial reports such as performance reports, we make them one in the rat report (annual member meeting report). there everything is combined with the supervisory report and the management report. the supervisory report contains how the supervisor provides supervision to the cooperative. the management report is more dominant because in the process the management knows more about the number of members, how much is the increase, this is a report from the non-financial side...." ksp jumari financial records have been digitized. the financial reports are online-based, routinely reported to the cooperative office. the financial reports are also submitted to cooperative members transparently during the rat (annual member meeting) event and displayed on the bulletin board at the cooperative office. the transparency of the financial statements is carried out so that all members know how the condition of the cooperative they have, and members also feel valued so that it will foster a sense of belonging to each member. ksp jumari is a digitalizationbased cooperative. ksp jumari has a product called jumari mobile, which is a system that can provide information about savings, purchase of electricity and telephone credit, and transfer funds. furthermore, mr. i putu oka suarthana stated that: "astungkara currently we are using a digital system, mobile banking already has all member transactions, just look at it from their mobile banking, the deposit is there, the credit history for example if they have credited it can be seen from there, and transfer funds can also be done. its name is jumari mobile; it can be accessed overseas because many of our members work on cruise ships, making it easier for our members. in the future, we want to improve the welfare of members, because that is our main goal so that members are fanatical about having cooperatives, transacting because our challenge in financial institutions is how we can provide services and can embrace, by our motto, namely engagement means embracing our members as part of the family. . this cooperative is from the member by a member to member, so in engagement how can there be no distance so that members also international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 179 have a great sense of belonging to the cooperative. so that is a goal that we will continue to develop in the future." with the use of mobile banking (jumari mobile), members find it very helpful. members who become cooperative customers do not need to queue for payments, do not have to bother to check the funds they have, are free of administration fees, so they just need to make transactions at home. this is a form of cooperative attention to its members. about the tbl concept, which consists of 3 perspectives, namely profit, people, and the planet, it is recommended that companies pursue profit and pay attention to the community around the company and the environment in which the company is founded. ksp jumari has implemented the tbl concept in the sustainability of its company. as stated by mr. i putu oka suarthana: "actually, there are cooperatives from the shu; there are social funds. when the cooperative was formed, the components of the shu were the first general reserves for capital growth, savings services, and business services. the second is the education fund, the third is the social fund, and the fourth is the work area development fund. the education fund is used to provide education and training to members and employees. for csr, we take from social funds. that is only from the cooperative's rules, but we also cultivate csr funds, meaning it is to help because the percentage of shu is small. for example, the shu fund is idr 300,000,000 social funds, only 5%; it is very small for 1 year, so to add it we make our own from our dirty shu...." ksp jumari implies the tbl concept in its csr program. ksp jumari has made a reserve fund to implement this. with the reserve funds made, they can more optimally apply the tbl concept for business continuity. mr. i putu oka suarthana stated: "if the profit is certain, but it returns according to the purpose of the formation of the cooperative, namely the welfare of members so that profit will later be distributed to members in the form of shu. we have digitized, in the triple bottom line, we are paperless. we have automated digitization to protect the environment; we have reduced paper usage. we also have social activities, tirta yatra and mepunia also pretend we often even have with all members. in addition, with the work area development funds that we reserve, we also help maintain the surrounding environment, for example, making sewers around the cooperative office, doing community service and other environmental protection activities". from the financial side (profit), ksp jumari can be said to have performed well. the digitalization-based recording system is very helpful in accelerating cooperative operations. likewise, with jumari mobile, it can avoid fraud committed by members and by cooperative employees themselves so that the financial targets that have been set can be achieved. as a form of cooperative concern for the environment (planet), ksp jumari has also carried out various activities, and even in several activities, ksp jumari involved all its members. here, mr. i putu oka suarthana added: "for people, we always pay attention to the welfare of employees and members, that is for sure. in addition to salary, employees also provide incentives and holiday allowance (thr). we also provide bpjs health and bpjs employment, including members, we also register them, but the cards have not been made for these members. for those members, we will subsidize 50% later from the shu; we will cut another 50%. we also often provide education and training for employees, both from the cooperative service and from the private sector, there is an education fund. so we use the education funds so that our employees are better and further improve their quality.” this was confirmed by one of the employees of ksp jumari, mrs. kadek bakti haryati, who served as treasurer. furthermore, mrs. kadek bakti haryati said that: "yes, we get salaries and incentives. suppose the salary is more to incentives, credit incentives, and savings incentives. for marketing, the incentive is from the disbursed credit, while for the internal employees, it is calculated proportionally. in international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 180 addition, we are also given thr every galungan holiday with the 13th salary. we also made bpjs health and bpjs employment.” one of the members of ksp jumari, whom the writer used as an informant, namely mr. juli semara, also said that: “as a member, i am very satisfied to be a part of jumari. ease and transparency of cooperative information to all members with jumari mobile. jumari mobile also makes it easier for members to carry out financial transactions, reports, and balance information with one application. members' mandatory deposits can also be made in real-time from anywhere and anytime, making it easier for members scattered in all regions and even abroad". ksp jumari is very concerned about the welfare of its members and employees. ksp jumari provides decent work benefits to its employees. ksp jumari also pays attention to the health and safety of its employees by participating in insurance, namely bpjs health and occupational safety. to improve the quality of work of its employees, ksp jumari routinely conducts education and training for its employees in collaboration with the cooperative office and the private sector. ksp jumari also conducts membership education which aims to increase member participation in cooperatives. in its business activities, ksp jumari does not only focus on profit. ksp jumari also pays attention to related social communities (people) and the surrounding environment (planet). by the tbl concept, for business sustainability, there must be a synergy of three elements: economic, social, and environmental (profit, people, and planet) because the financial condition alone is not enough to guarantee the company's value grow sustainably. mr. i putu oka suarthana stated: “yes, running a cooperative by synergizing the three aspects, namely profit, people, and the planet, has a very good impact on jumari. in the economic field, it can be seen from our achievements from the past 3 years that it is always increasing. it is inseparable from the active participation of our members and employees who are solid and compact to provide the best for jumari. finally, and most importantly, the number of our members in 2018 was 400; now it is almost a thousand". ksp jumari received a positive impact from the application of the tbl concept. from the economic aspect, ksp jumari always grows positively. in 2019 this cooperative recorded a shu of idr 300 million, an increase of 180% compared to 2018, which was only idr 107 million. in terms of asset movement, in 2018, it reached rp 6.038 billion; in 2019, it increased to rp 11.116 billion, or an increase of 84.04%, and in 2020 its assets increased to 13.6 billion. meanwhile, in terms of capital, in 2020, it increased to 5 billion from 2019, which was only rp. 3.2 billion. this is inseparable from the active participation of members and employees of ksp jumari themselves. the attention and treatment given by ksp jumari to its employees can improve employee performance, and they always support and give their best for the progress of ksp jumari. likewise, with cooperative membership. the number of members from 2018, as many as 419 people, increased to 711 people in 2019, and now it has almost reached 1000 people. this is inseparable from the trust of members to ksp jumari, and this is also the impact of the cooperative's concern for the environment so that the existence of ksp jumari is better known. conclusion based on data analysis and in-depth interviews with informants, it can be concluded as follows: 1.) ksp jumari has implemented the tbl concept very well. for the economic aspect (profile), ksp jumari has used a digitalization system in recording its business finances. the digitalization-based recording system is very helpful in accelerating cooperative operations and minimizing the occurrence of fraud so that the financial targets that have been set can be achieved. implementation in the social sector (people), is carried out by ksp jumari by providing decent work benefits to employees. employees are also included in bpjs occupational health and safety insurance. in addition, ksp jumari routinely provides education and training to its employees and members. in addition, ksp jumari also has mobile banking, namely jumari mobile, which is made international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 181 to assist and facilitate members in conducting financial transactions, balance information, purchasing electricity and telephone credit, and transferring funds. so that members do not need to queue for payments, free of administration fees, and simply transact at home. for the environmental (planetary) aspect, what was done by ksp jumari was the first to reduce the use of paper. with digitalization-based reporting, paper usage can be indirectly reduced. then with the social funds that have been reserved from shu, ksp jumari was able to help improve the environment around the cooperative location, such as helping to repair sewers and community service cleaning the environment. ksp jumari also often conducts tirta yatra and gives donations to holy places along with its members. 2.) impact of tbl implementation for ksp jumari; ksp jumari received a positive impact from the application of the tbl concept. from the economic aspect, ksp jumari always grows positively. this is inseparable from the active participation of members and employees of ksp jumari themselves. the attention given by ksp jumari to its employees can improve employee performance, and they always support and give their best for the progress of ksp jumari. likewise, the number of cooperative memberships is always increasing. this is inseparable from the trust of members to ksp jumari, and this is also the impact of the cooperative's concern for the environment so that the existence of ksp jumari is better known. therefore, by the tbl concept, for business sustainability, there must be a synergy of three elements: economic, social, and environmental (profit, people, and planet) because the financial condition alone is not enough to guarantee the company's value grow sustainably. references ahmad, w. w., manurung, d. t. h., saputra, k. a. k., & mustafa, s. g. 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(2015). the triple bottom line: undertaking an economic, social, and environmental retail sustainability strategy. international journal of retail & distribution management, 43(4), 432–447. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 41 effect of easy in the use, trust and benefits of the use of mobile banking services volume 1 number 2 july 2020 page 41-45 putu gede wibi predana, a.a. ketut jayawarsa, a.a. sri purnami, gde deny larasdiputra, komang adi kurniawan saputra faculty of economics and business, warmadewa university, indonesia corresponding author: i made wianto putra faculty of economics and business, universitas warmadewa, indonesia e-mail: permanaunwar@gmail.com article history: received: 2020-06-27 revised: 2020-07-18 accepted: 2020-07-26 abstract: mobile banking, also known as m-banking and sms banking is a terminal used for checking balances, financial transactions, payments using mobile devices such as cell phones. mobile banking is currently mostly demonstrated via sms or mobile internet but can also use mobile device download programs. this study aims to determine the effect of ease of use, trust, and benefits of using mobile banking services on students of the faculty of economics and business, warmadewa university. the research method uses a questionnaire while data analysis uses multiple linear regression. the research sample was 50 mobile banking users. the results of this study indicate that ease of use has a positive and significant effect on the use of mobile banking services, trust has a positive and significant effect on the use of mobile banking services, and benefits have a positive and significant effect on usage. mobile banking services. keywords: mobile banking, ease of use, trust, benefits cite this as: perdana, p.g.w., jayawarsa, a.a.k., purnami, a.a.s., larasdiputra., saputra, k.a.k (2020). effect of easy in the use, trust and benefits of the use of mobile banking services. international journal of environmental, sustainability, and social science, 1(2), 41-45. https://doi.org/10.38142/ijesss.v1i2.15. introduction the development of today, demands us to utilize technology that is already sophisticated. if we want to make a transaction or buy and sell, we don't need to come directly to the place. because with the help of these technologies, it is easier for us to do anything. for example, if you want to buy clothes, consumers do not need to come directly to the store, because there is already an application in which selling clothes in a manner online, by only transferring money and goods (tran, 2019). mobile banking offers an easy way to carry out a banking transaction. the advantage of the availability of mobile banking services for banks is that they can make savings to print forms that must be filled out by customers for transactions, including printing brochures as well as catalogs to be replaced by electronic data (jensen, 2005). customers who use mobile banking will get information from the banking world quickly and effectively, including efficient and can save time to wait as a customer at the bank when making transactions (siti-nabiha, azhar, & ali-mokhtar, 2018). figure 1. penetration of smartphone usage the growth in the number of smartphone users has continuously increased in the last 5 years, namely 19% in 2014 and to 56% in 2016. the rapid growth of these users also has a positive impact on bank customers who are also users of the internet and mobile banking (thanitcul & srinopnikom, 2019). referring to the results of the jenius financial study analysis: the number of saving customers experienced growth from 23% in 2014 to 36% in 2018. based on growth data the number of customers saving, internet, and mobile banking users also experienced growth from 28 % in 2014 to 30% in 2018. according to davies in the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 42 model that he introduced, technology acceptance model (tam), mentioning that which gives effect to someone to use a device or system is perception of ease of use and perception of use. and in the research to be conducted, the researcher adds one variable, which is trustworthiness (shafii, ali, & kasim, 2014). a customer will use technology if the technology offers benefits to them. what is meant by benefits is how much someone gives confidence if using technology will be able to provide assistance to make improvements in work (shabrina, yuliati, & simanjuntak, 2018). bank and mobile banking. the bank is a financial sector institution whose main activity is collecting funds from community members and channeling the funds back to the public and providing other banking services. the definition of mobile banking is an innovative service provided by banks, where this service gives users the possibility to conduct banking transaction activities via smartphone. ease of use of the sense that as someone has confidence if using technology will be free from the difficulty of business (saputra, trisnadewi, anggiriawan, & kawisana, 2019; shabrina et al., 2018; siti-nabiha et al., 2018). trust and benefits. define trust as a value relating to others who carry out a particular transaction by the wishes of an environment that is filled with uncertainty. the benefit is a level where the use of technology is believed to benefit the people who use it. consumer behavior can be understood as a consumer activity to search, purchase, use, evaluate, spend a desired product or service can provide satisfaction and their needs including the decision process that precedes and follows actions (devaney, 2016; saputra, subroto, rahman, & saraswati, 2020; yousaf, ihsan, & ellahi, 2016). tam (technology acceptance model). the technology acceptance model (tam) is a model introduced by fred davis in 1986 in his dissertation and published in scientific work in 1989. the technology acceptance model (tam) is a model of receiving information systems that will be used by users. the technology acceptance model was first introduced by davis, which was developed based on the theory of reasoned action (saputra, ekajayanti, & anggiriawan, 2018; sheeran & orbell, 1999). besides the benefits, another thing is the ease of use. because customers will easily accept things that are easier to use than those that are difficult to use. the definition of ease of use is as a person's level of confidence if the use of information technology is an easy thing and there is no need to try hard to use it. another factor that influences the use of mobile banking is trust. trust depicts action in the cognitive realm such as opinion or a prediction if something will come true or people will produce behavior through certain ways, affective attitudes for example relating to conative feelings for example problems related to choice and will (mohd, nor, rameli, & mat, 2015). method this study takes the population of the faculty of economics and business, the university of warmadewa located in jalan terompong no. 24, sumerta kelod, east denpasar. the sampling method used in this study is a purposive sampling method. purposive sampling is a way to determine the sample through certain assessments. in its efforts to obtain credible data, the level of credibility, according to time and describe the problem includes the whole method used to collect data by using a questionnaire. analysis of the data used is to utilize multiple linear regression analysis so that it takes a classic assumption test beforehand to know whether or not the research sample is suitable for use as a research object. the classic assumption tests used in this study are the normality test, the multicollinearity test, and the heteroscedasticity test. results and discussion classic assumption test table 1. normality test one-sample kolmogorov-smirnov test unstandardized residual n 100 normal parametersa,b mean .0000000 std. deviation 1.99436082 most extreme differences absolute .084 positive .049 negative -.084 test statistic .084 asymp. sig. (2-tailed) .077c a. test distribution is normal. b. calculated from data. c. lilliefors significance correction. based on the table above, it can be seen that the value of kolmogorov smirnov (k-s) is 0.084, while the asymp value. sig. (2-tailed) of 0.077 (0.077 <0.05). these results indicate that the regression equation model is normally distributed because of the asymp value. sig. (2-tailed) is greater than the alpha value of 0.05. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 43 tabel 2. multicollinearity test no variable tolerance vif 1 ease of use 0,289 3,463 2 trust 0,320 3,128 3 benefits 0,206 4,855 based on the table above, it can be seen that the tolerance and vif values of the ease, trust, and benefits variable indicate the tolerance value for each variable is greater than 0.1 and the vif value is less than 10, which means the regression equation model is free from multicollinearity. heteroscedasticity test based on the scatter plot output above, it appears that there is no clear pattern, and the points spread above and below the number 0 on the y axis, then there is no heteroscedasticity multiple linear regression analysis table 3. test of result regression analysis coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) .329 1.436 .229 .819 ease of use .384 .139 .264 2.755 .007 trust .463 .154 .274 3.007 .003 benefits .501 .147 .386 3.400 .001 a. dependent variable: use of mobile banking services based on the results of the regression analysis as presented in the table above, structural equations can be made as follows: y = 0.329 + 0.384 x1 + 0.463 x2 + 0.501 x3 + ei the results of the equation show the magnitude and direction of the influence of each independent variable on the dependent variable. the regression coefficient that is negative means that it has a non-direct effect on the use of mobile banking services. based on the multiple linear regression equation, the coefficients can be explained as follows: a. the value of the constant is assumed that without the added variable ease of use, trust, and benefits, the value of using mobile banking services will be worth 0.329. b. the regression coefficient of ease of use (x1) has a positive value of 0.384, which means that if x1 (ease of use) increases with the assumption that the trust and benefits are considered constant then the use of mobile banking services will increase. c. the value of the trust coefficient regression (x2) has a positive value of 0.463, which means that if the trust (x2) of feb unwar students increases with the assumption that ease of use and benefits are considered constant then the use of mobile banking services will increase. d. the value of the benefit coefficient (x3) has a positive value of 0.501, which means that if the benefit (x3) has increased with the assumption that ease of use and trust are considered constant then the use of mobile banking services will increase. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 44 statistical test f (f-test) table 4. test of result f test anovaa model sum of squares df mean square f sig. 1 regression 1151.140 3 383.713 93.548 .000b residual 393.770 96 4.102 total 1544.910 99 a. dependent variable: use of mobile banking services b. predictors: (constant), ease of use, trust and benefits based on the analysis results obtained a significance value of 0,000 and a calculated f value> f table (93,548> 2.70), this result means that the ease of use, trustworthiness, and benefits simultaneously have a significant effect on the use of mobile banking services on students of the faculty of economics and business warmadewa university. statistical test t (t-test) table 5. test of results t-test coefficientsa model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) .329 1.436 .229 .819 ease of use .384 .139 .264 2.755 .007 trust .463 .154 .274 3.007 .003 benefits .501 .147 .386 3.400 .001 a. dependent variable: use of mobile banking services a. ease of use based on the analysis results obtained significance value of 0.007 with a regression coefficient value of 0.384 and t-value > t-table (2.755 > 1.660), these results mean that ease of use has a positive and significant effect on the use of mobile banking services. in other words, increasing ease of use will further increase the use of mobile banking services, conversely, if ease of use decreases, the use of mobile banking services at the faculty of economics and business, university of warmadewa will decrease further (jawad, al, & al-, 2019; muttaqin & dharmayanti, 2017; pangeran & salaunaung, 2017). b. trust based on the analysis results obtained significance value of 0.003 with a regression coefficient value of 0.465 and t-value > t-table (3.007 > 1.660), these results mean that trust gives a positive and significant effect on the use of mobile banking services. in other words, the trust will increasingly increase. the use of mobile banking services, on the other hand, if trust decreases, the use of mobile banking services at the faculty of economics and business, university of warmadewa will decrease (devaney, 2016; kirchmaier, prüfer, & trautmann, 2018; priliandani & saputra, 2019). c. benefits based on the analysis results obtained significance value of 0.001 with a regression coefficient value of 0.501 and t-value > t-table (3.400 > 1.660), these results mean that the benefits have a positive and significant influence on the use of mobile banking services. in other words, trust is increasingly increasing. the use of mobile banking services, on the contrary, if the benefits decrease, the use of mobile banking services at the faculty of economics and business, university of warmadewa will decrease (maichum, parichatnon, & peng, 2016). conclusion ease of use, trust, and benefits simultaneously affects the use of mobile banking services at the faculty of economics and business at warmadewa university. ease of use, trust, and benefits partially influences the use of mobile banking services at the faculty of economics and business, university of warmadewa. based on the results of the research analysis and the results of the discussion in the previous chapter, the conclusions of this study are as follows: 1. ease of use has a positive and significant effect on the level of use of mobile banking services at the faculty of economics and business, university of warmadewa. this shows that the better the ease of use in the university of warmadewa faculty of economics and business, the more it will increase the use of mobile banking services at the faculty of economics and business of the university of warmadewa. 2. trust has a positive and significant effect on the level of use of mobile banking services in the faculty of economics and business, university of warmadewa. this shows that the better the trust in the faculty international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 45 of economics and business at the university of warmadewa, the more will increase the use of mobile banking services at the faculty of economics and business at the university of warmadewa. 3. benefits have a positive and significant effect on the level of use of mobile banking services at the faculty of economics and business, university of warmadewa. this shows that the better the trust in the faculty of economics and business at the university of warmadewa, the more will increase the use of mobile banking services at the faculty of economics and business at the university of warmadewa 4. ease of use, trust, and benefits together affect the use of mobile banking services at the faculty of economics and business, university of warmadewa. this shows that the increase or decrease in ease of use, trust, and benefits will affect the increase and decrease in the use of mobile banking services at the faculty of economics and business, warmadewa university. reference devaney, l. 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(2018). management control for microfinance: an examination of the belief system of a malaysian microfinance provider. asian academy of management journal of accounting and finance, 14(1), 185–208. https://doi.org/10.21315/aamjaf2018.14.1.8 thanitcul, s., & srinopnikom, t. (2019). monetary penalties: an empirical study on the enforcement of thai insider trading sanctions. kasetsart journal of social sciences, 40(3), 635–641. https://doi.org/10.1016/j.kjss.2018.01.013 tran, q. t. (2019). corruption, agency costs and dividend policy: international evidence. quarterly review of economics and finance. https://doi.org/10.1016/j.qref.2019.09.010 yousaf, m., ihsan, f., & ellahi, a. (2016). exploring the impact of good governance on citizens’ trust in pakistan. government information quarterly, 33(1), 200–209. https://doi.org/10.1016/j.giq.2015.06.001 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 159 gender development and empowerment effect on income inequality and poverty volume: 2 number: 1 page: 159-165 suparman faculty of economics and business, university of tadulako, indonesia corresponding author: suparman email: suparman@untad.ac.id article history: received: 2021-10-14 revised: 2021-11-10 accepted: 2021-11-23 abstract: this research aims to know the impact of development and gender empowerment on the condition of income inequality and poverty in indonesia. this study uses data on the gender development index (ipg), gender empowerment index (idg), income inequality or gini ratio/gr), and the number of poor people (pov) according to data from 34 provinces in indonesia for the period 2015-2020. the analytical method used is the granger causality test and panel regression model (common effect model/cem, fixed effect model/fem), random effect model/rem). the analysis results found that the gender development index (gip) had a positive and significant effect on the number of poor people (pov) in indonesia. keywords: gender development (ipg), gender empowerment (idg), inequality, poverty cite this as: suparman, (2021). “gender development and empowerment effect on income inequality and poverty.” international journal of environmental, sustainability, and social sciences, 2 (2), 159 165 introduction poverty is a universal phenomenon that has been recognized throughout the world, and several studies on various aspects of poverty have been carried out. poverty can be seen from various angles (saboor et al., 2014). one of them is the impact of gender disparity on the economy (economic growth and poverty) has emerged as an important field of research in the last two decades. several empirical pieces of evidence show that gender inequality in education has caused significant obstacles to economic growth. (dollar and gatti, 1999; klasen, 1999; klasen and lamanna, 2008; 2009; luci 2009; mitra et al, 2015). where, gender and development issues focus on inequality, reflecting rapid income growth, many studies have been conducted to understand the impact of gender inequality or inequality on economic growth. in general, previous research measured inequality in gender in three events: education, labor market and culture. in addition, many studies have been conducted in the field of economics on the implications of growth on gender inequality in education. in general, this research has shown that the economic impact of unequal education for girls and boys is worse for girls (dollar and gatti, 1999; klassen, 1999; klasen and lamanna, 2008, 2009). ). several studies examining the relationship between economic development, growth and gender equality can be determined simultaneously (klasen and lamanna 2009; luci 2009; gaddis and klasen 2014), but some studies explicitly explore this aspect of gender equality (kabeer and natali, 2013). the only exception to this research was dollar and gatti (1999), who found that increased economic development led to improvements in various measures of gender equality and, in turn, high gender equality measures in education contributed to high economic growth. this study, however, does not consider gender equality in labor force participation. the results of a study by klasen and lamanna (2008, 2009) found that the difference in the ratio of the activities of women and men had a significant impact on gross domestic product (gdp) through a decrease in growth. furthermore, this research also found that gender disparities in education lead to gender disparities in employment, and less opportunity is given to women to play an important role in economic activity. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 160 bandiera and natraj (2013) suggest that gender inequality has been at the core of policy debates on development over the past few decades. many studies have shown that reducing gender inequality or gender inequality reduction policies, directly and indirectly, promote more effective development. based on the theoretical model built by agenor (2016), agenor and canuto (2015), and kim et al. (2016). it shows that increasing gender equality can significantly contribute to economic growth by changing the allocation of women's working time and encouraging human capital accumulation. the study results by ruiters and charteris (2020) examine gender equality through labor force participation, economic growth and development in south africa. the results of this study found two important things, namely. first, economic development has a positive and significant effect on gender equality on labor force participation in south africa during the 2008-2018 period. second, there is no evidence that changes in gender equality in labor force participation affect economic growth in south africa. this latest finding contrasts with the notion of a gender program being developed, where gender equality will increase economic growth. based on the findings of this study, policymakers should focus on promoting economic development, and over time, it will provide labor market opportunities for women in south africa. in addition, as progress has been slow in south africa and gender equality in labor force participation has not been achieved, the government should also look to intervene directly to support greater participation of women in the labor market. the research results by ghaida and klasen (2004) empirically find a direct and negative relationship between the gender gap (in education investment) and the country's per capita income. they conclude that per capita income declines at a rate of 0.1-0.3 percent if the government fails to address the gender gap in education investment. this gap is also very deep at the household level. inequality (gender inequality) has recently become an urgent issue in korean society. many korean researchers have studied various aspects of women's labor supply and domestic work, most of them using a microeconomic perspective. the study was conducted by kim and sung (2007), woo (2008), cho (2009), choi (2011), kim et al. (2016) to estimate the supply of female labor in korea empirically or by using a calibration model in research on the impact of from various government policies such as subsidies for childcare and obtaining income tax credits. the results of the study of fatima (2013) confirm that the gender gap in education has had an adverse impact on economic growth, both directly and indirectly, through rapid population growth and low investment. these results also show that although there are gender inequalities in the accumulation of human capital in both countries, the intensity is higher in pakistan, compared to sri lanka. this study explores opportunities to promote the role of women in development activities in these countries. given the fact that gender inequality in education is critical to growth, this study also recommends that instead of trimming public sector development programs. based on data from the study of the gender inequality index from the central statistics agency (bps), it was found that gender equality in indonesia is getting better. in 2000 the value of the gender inequality index (gii) was 0.561 and continued to improve and was getting smaller until, in 2018, it was 0.451. however, compared to the world average and the east asia and pacific region, indonesia's gii is still higher, indicating that indonesia's development achievements have not been optimal compared to other countries (bps, 2020). meanwhile, the number of poor people in indonesia in march 2020 was recorded at 26.42 million people. compared to march 2019, the number of poor people increased by 1.28 million people. the percentage of poor people in march 2020 was recorded at 9.78 percent. this figure increased by 0.37 percent compared to march 2019, which was 9.41 percent. the main factor influencing the increase in poverty rates in march 2020 was the covid-19 pandemic, which impacted people's economic activities and behavior. during the 1999-2020 period, the poor population decreased. in 1999 the number of poor people was recorded at 47.97 million people or 23.34 percent, and decreased to 26.42 million people or 9.78 percent in march international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 161 2020. one of the characteristics of poverty in indonesia is the high poverty disparity between regions urban and rural areas. in march 2020, it was recorded that the poverty rate in urban areas was 11.16 million people or 7.38 percent, while in rural areas, there were 15.26 million people or 12.82 percent (bps, 2020). 37 percent against march 2019, which was 9.41 percent. the main factor influencing the increase in poverty rates in march 2020 was the covid-19 pandemic, which impacted people's economic activities and behavior. during the 1999-2020 period, the poor population decreased. in 1999 the number of poor people was recorded at 47.97 million people or 23.34 percent, and decreased to 26.42 million people or 9.78 percent in march 2020. one of the characteristics of poverty in indonesia is the high poverty disparity between regions. urban and rural areas. in march 2020, it was recorded that the poverty rate in urban areas was 11.16 million people or 7.38 percent, while in rural areas, there were 15.26 million people or 12.82 percent (bps, 2020). 37 percent against march 2019, which was 9.41 percent. the main factor influencing the increase in poverty rates in march 2020 was the covid-19 pandemic, which impacted people's economic activities and behavior. during the 1999-2020 period, the poor population decreased. in 1999 the number of poor people was recorded at 47.97 million people or 23.34 percent, and decreased to 26.42 million people or 9.78 percent in march 2020. one of the characteristics of poverty in indonesia is the high poverty disparity between regions. urban and rural areas. in march 2020, it was recorded that the poverty rate in urban areas was 11.16 million people or 7.38 percent, while in rural areas, there were 15.26 million people or 12.82 percent (bps, 2020). the main factor influencing the increase in poverty rates in march 2020 was the covid-19 pandemic, which impacted people's economic activities and behavior. during the 1999-2020 period, the poor population decreased. in 1999 the number of poor people was recorded at 47.97 million people or 23.34 percent, and decreased to 26.42 million people or 9.78 percent in march 2020. one of the characteristics of poverty in indonesia is the high poverty disparity between regions. urban and rural areas. in march 2020, it was recorded that the poverty rate in urban areas was 11.16 million people or 7.38 percent, while in rural areas, there were 15.26 million people or 12.82 percent (bps, 2020). the main factor influencing the increase in poverty rates in march 2020 was the covid-19 pandemic, which impacted people's economic activities and behavior. during the 1999-2020 period, the poor population decreased. in 1999 the number of poor people was recorded at 47.97 million people or 23.34 percent, and decreased to 26.42 million people or 9.78 percent in march 2020. one of the characteristics of poverty in indonesia is the high poverty disparity between regions. urban and rural areas. in march 2020, it was recorded that the poverty rate in urban areas was 11.16 million people or 7.38 percent, while in rural areas, there were 15.26 million people or 12.82 percent (bps, 2020). during the 1999-2020 period, the poor population decreased. in 1999 the number of poor people was recorded at 47.97 million people or 23.34 percent, and decreased to 26.42 million people or 9.78 percent in march 2020. one of the characteristics of poverty in indonesia is the high poverty disparity between regions. urban and rural areas. in march 2020, it was recorded that the poverty rate in urban areas was 11.16 million people or 7.38 percent, while in rural areas, there were 15.26 million people or 12.82 percent (bps, 2020). during the 1999-2020 period, the poor population decreased. in 1999 the number of poor people was recorded at 47.97 million people or 23.34 percent, and decreased to 26.42 million people or 9.78 percent in march 2020. one of the characteristics of poverty in indonesia is the high poverty disparity between regions. urban and rural areas. in march 2020, it was recorded that the poverty rate in urban areas was 11.16 million people or 7.38 percent, while in rural areas, there were 15.26 million people or 12.82 percent (bps, 2020). one of the characteristics of poverty in indonesia is the high disparity of poverty between urban and rural areas. in march 2020, it was recorded that the poverty rate in urban areas was 11.16 million people or 7.38 percent, while in rural areas, there were 15.26 million people or 12.82 percent (bps, 2020). one of the characteristics of poverty in indonesia is the high disparity of poverty between urban and rural areas. in march 2020, it was recorded that international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 162 the poverty rate in urban areas was 11.16 million people or 7.38 percent, while in rural areas, there were 15.26 million people or 12.82 percent (bps, 2020). furthermore, the inequality of expenditure in indonesia based on the development of the gini ratio in the 2010-2010 period experienced fluctuations. for example, in the 2010-2015 period, the gini ratio increased, but in 2016, the gini ratio decreased. this condition indicates that the distribution of population expenditure continues to improve until 2020. for example, in march 2020, the gini ratio was 0.381 when compared to conditions in september 2019 which were 0.380 (bps, 2020). methods this study uses panel data (pooling data) of the provinces in indonesia for the period 2015-2020. the secondary data source comes from the central statistics agency (bps). the data used in this study are as follows: 1. the gender development index (gpi) shows the human development index (hdi) ratio of women to men. gpa can be interpreted as the closer to 100, the smaller the inequality between women and men; 2. the gender empowerment index (idg) shows whether women can actively participate in economic and political life. idg focuses or focuses on participation by measuring gender inequality in the fields of economy, political participation, and decision making; 3. the income inequality index (gini ratio/gr) is the gini ratio number measured using expenditure data as a proxy for income. the gini ratio is one of the measures of expenditure inequality used. the gini ratio value ranges between 0 (zero) and 1 (one). the gini ratio value that is closer to 1 (one) indicates a higher level of inequality, or vice versa, a gini ratio value that is closer to 0 (zero) indicates a lower level of inequality; 4. the number of poor people (poverty/pov) is the number of people who are below the poverty line. bps (2020) uses the concept of the ability to meet basic needs (basic needs approach). with this approach, poverty is seen as an economic inability to meet basic food and non-food needs as measured from the expenditure side. a population is categorized as poor if it has an average monthly per capita expenditure below poverty. result and discussion table 1. granger causality test null hypothesis: obs f-statistics prob. idg does not granger cause pov 136 0.48787 0.6150 pov does not granger cause idg 1.98098 0.1420 ipg does not granger cause pov 136 0.35448 0.7022 pov does not granger cause ipg 5.17313 0.0069 idg does not granger cause gr 136 0.70318 0.4969 gr does not granger cause idg 0.56450 0.5700 ipg does not granger cause gr 136 3.63896 0.0290 gr does not granger cause ipg 0.44922 0.6391 ipg does not granger cause idg 136 1.69917 0.1868 idg does not granger cause ipg 0.48908 0.6143 source: estimation results referring to the granger causality test results in table 4.1 above, several variables have a 1 (one) way relationship, and there are no variables based on estimates that have a 2 (two) way relationship. in fact, some variables do not have a direct relationship at all. the causality test results of variables that have a 1 (one) direction relationship are as follows. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 163 1. the gender development index (gip) variable directly relates to the variable number of poor people (pov). it means that the ipg variable affects the pov variable, and not vice versa; 2. the gini ratio (gr) variable directly relates to the gender development index (gip) variable. therefore, it means that the gr variable affects the gpa variable, and not vice versa. based on the estimation results in table 4.1 above, it continues with the yak panel regression analysis model. table 2. panel regression model model form 1. model 1 2. model 2 based on table 4.2 above, there are 2 (two) panel regression models used to analyze the effect of each variable in the model. table 3. panel regression results model 1 independent variable dependent variable: pov common effect model fixed effect model random effect model c -14283.68 585.5643 551.2959 gpa 0.020853*** 0.000281 0.000843 r-squared 0.036514 0.992351 0.000730 adjusted r-square 0.031745 0.990812 -0.004217 f-statistics 7.655456 644.8880 0.147624 source: estimation results note: ***) significant at = 1%; **) significant at = 5%; *) significant at = 10%. referring to the results of panel regression model 1 above, it can be concluded that only the common effect model (cem) can predict the relationship between the variables of the gender development index (gip) and the number of poor people (pov). nevertheless, these results indicate that the ipg variable has a positive and significant effect on indonesia's number of poor people (pov). table 4 panel regression results model 2 independent variable dependent variable: ipg common effect model fixed effect model random effect model c 724306.9 733220.3 724859.6 gr -4260,494 -29358.68 -5816.778 r-squared 0.000239 0.242282 0.000313 adjusted r-square -0.004711 0.089842 -0.004636 f-statistics 0.048202 1.589360 0.063164 source: estimation results note: ***) significant at = 1%; **) significant at = 5%; *) significant at = 10%. referring to the results of panel regression model 2 above, it can be stated that the threepanel regression models, namely the common effect model (cem), fixed effect model (fem) and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 164 random effect model (rem), cannot predict the relationship between the gini ratio variables ( gr) and gender development index (gip) in indonesia. conclusion based on the results and discussion above, it can be stated that the variable gender development index (gip) has a positive and significant effect on the variable number of poor people (pov) in indonesia. references agenor, pr (2016). a computable overlapping generations models for gender and growth policy analysis. macroeconomics dynamics. doi:10.1017/s136510051500036x. agenor, pr and canuto, o. (2015). gender equality and economic growth in brazil: a long-run analysis. journal of macroeconomics 43. 155-172. central bureau of statistics (2020). the study of calculation of the gender inequality index. isbn: 978-602-438-354-1. jakarta. central bureau of statistics (2020). indonesia macro poverty calculation and analysis 2020. issn: 2502-7484. jakarta. bandiera, oriana and natraj, ashwini. (2013). does gender inequality hinder development and economic growth? evidence and policy implications. the world bank research observer. doi: 10.1093/wbro/lks012. cho, sj (2009). earned income tax credit and female labor supply. quarterly journal of labor policy 9. 29-54. choi se (2011). child care subsidies and the labor supply of married women. korean social security studies 27. 85-105. dollar, d and gatti, r. (1999). gender inequality, income and growth: are good times good for women? world bank policy research report on gender and development working paper series 1. washington dc. gaddis, i and klasen, s. (2014). economic development, structural change, and women's labor force participation. journal of population economics 27(3). 639-681. ghaida, ad and klasen, s. (2004). the costs of missing the millennium development goals on gender equality. world development 32(7). 1075-1107. fatima, goher, (2013). gender inequality in human capital accumulation and economic growth: a comparative analysis of pakistan and sri lanka. asia pacific journal of social work and development 23(4). 242-252. doi:10.1080/02185385.2013.778786. kabir, naila. and natali, l. (2013). gender equality and economic growth: is there a win-win? ids working paper 417. institute of development studies. london. kabir, naila. (2015). gender, poverty, and inequality: a brief history of feminist contributions in the field of international development. gender & development 23 (2). 189-205. doi: 10.1080/13552074.2015.1062300 kim, jinyoung, lee, jong wha, and shin, kwanho. (2016). gender inequality and economic growth in korea. pacific economic review. doi: 10.111/1468-0106.12181. kim, h and sung, mj (2007). the effects of introduction of child tax credit on the married women's labor supply in korea. korea journal of public economics 12. 75-117. klasen, s. (1999). does gender inequality reduce growth and development? world bank policy research department working paper series 7. washington dc. klasen, s. and lamanna, f (2008). the impact of gender inequality in education and employment on economic growth in developing countries: updates and extensions. world bank. klasen, s. and lamanna, f. (2009). the impact of gender inequality in education and employment on economic growth. new evidence for a panel of countries. feminist economics 15(3). 91132. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 165 luci, a. (2009). female labor market participation and economic growth. international journal of innovation and sustainable development 4(2/3). 97-108. partner. a., bang, jt, and biswas, a. (2015). gender equality and economic growth: is it equality of opportunity or equality of outcomes? feminist economics 21(1). 110-135. ruitersa, michele and charteris, ailie. (2020). gender equality in labor force participation, economic growth and development. development southern africa. doi:10.1080/0376835x.2020.1772042. saboor, abdul, manzoor, maria, and khan, atta ullah. (2014). time use poverty and gender inequality: empirical evidence from punjab. qual quant. doi:10.1007/s11135-014-0156-y. woo, s. (2008). the outcomes of foster care in south korea ten years after its foundations: a comparison with institutional care. journal of korean economic analysis 14. 55-105. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 134 application of criminal law against perpetrators of sexual violence in children volume: 2 number: 2 page: 134-142 1theo sifra ahasia, 2i nyoman nurjaya, 3milda istiqomah 1,2,3department law, faculty of law university of brawijaya corresponding author: theo sifra ahasia e-mail: theo.sifra@gmail.com article history: received: 2021-10-25 revised: 2021-11-15 accepted: 2021-11-18 abstract: children are the nation's assets and the next generation's state. every child has the same human rights as humans in general, as is constantly reported in the mass media about cases of child sexual abuse that need to get an important spotlight for the law to act as soon as possible. criminal penalties for perpetrators of sexual violence as stated in the criminal code and the child protection act are considered ineffective, so the government passed perpu no. 1/2016 into uu 17/2016, which applies punishment for perpetrators of sexual violence crimes, including by chemically imposing castration. arrangements on child sexual intercourse are also regulated in child protection act no.35 of 2014. about the criminal acts of sexual violence against children in articles 76d, 76e and in kuhp, several articles protect children against sexual violence; protection of children is indicated by the provision of criminal punishments for perpetrators. sexual violence crimes in indonesia are increasing every year. keywords: children's, criminal law, sexual violence cite this as: cite this as: ahasia, t, s., nurjaya, i, n., istiqomah, i. m (2021). “application of criminal law against perpetrators of sexual violence in children.” international journal of environmental, sustainability, and social sciences, 2 (2), 134-142 introduction children are assets of the nation and society, which are the next generation who have future aspirations and hopes for nation-building. moreover, children are part of the younger generation as one of the human resources, which are the potential and successors of the ideals of the nation's struggle, which have a strategic role and special characteristics. therefore, it is fitting that children must get protection from their parents, family, community and state. indonesia even has a child protection law and various other rules related to child protection issues which have articles that normatively guarantee efforts to fulfill children's rights. however, some children in indonesia are still not protected due to the increasing number of perpetrators of sexual violence crimes. sexual violence crimes in indonesia are increasing every year. children are vulnerable to becoming victims of sexual violence because of their high level of dependence. at the same time, the ability to protect oneself is limited. various factors cause cases of sexual violence against children, and the impact children feel like victims, both physically, psychologically and socially. trauma to children who experience sexual violence they will experience for the rest of their lives. physical wounds may heal, but those stored in mind do not necessarily disappear easily. it should be a concern because of the children. therefore, children need to be equipped with the correct knowledge of sexuality to avoid sexual violence. these crimes and sexual violence, especially the crime of sexual abuse against minors, have made various efforts to eradicate this crime from countries globally, but these efforts have only succeeded in reducing its intensity and quality. and the perpetrators are usually people who know closely or live close to the victim, such as neighbors, friends, biological fathers, stepfathers, grandfathers, uncles and brothers themselves. they have shallow knowledge (ismantoro dwi yuwono, 2006). in indonesia, cases of sexual violence have increased every year. the victims are not only adults, but now they have spread to teenagers, children and even toddlers. the phenomenon of sexual violence against children is increasingly common and has become global in almost all countries. cases of sexual violence against children continue to increase from time to time. the increase is not only in terms of quantity or number of cases, but also in terms of quality. and what is even more tragic is that most of the perpetrators are from the family environment or the environment around the child, including in their own homes, schools, educational institutions, and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 135 the child's social environment. sexual violence against children has violated immoral norms, religious norms, and legal norms. abdul wahid and muhammad irfan view that sexual violence is a term that refers to deviate sexual behavior or deviant sexual relationships. criminal penalties for perpetrators of sexual violence as stated in the criminal code and the law on child protection. protection against sexual violence against children is also carried out by taking preventive measures, not only punishing the perpetrator and then it can be considered to provide justice to the victim but also needs to provide an understanding of how sexual harassment actually is to prevent children from becoming victims of sexual abuse, including family environment, school environment, government. the main issue is how to regulate the law on the crime of sexual violence against children in indonesia in terms of law no. 35 of 2014 concerning child protection, applying criminal sanctions against crimes of sexual violence against children according to law no. 35 of the year. 2014 concerning child protection and law number 17 of 2016. understanding the child according to the big indonesian dictionary, what is meant by language is a second descendant of a human who is still small. furthermore, what is meant by the child in the united nations convention on the rights of the child (convention on the right of the child) is that a child means every human being under the age of 18 (eighteen) years, except according to the law that applies to a child whose maturity was reached earlier. the formulation of the definition of children is very diverse in various laws. this understanding does not provide a child's conception, but the formulation is only limited. but even so, before elaborating the meaning of children according to law no. 11 of 2012 concerning the juvenile criminal justice system. in indonesia itself, there are several definitions of children according to laws and regulations; these arrangements can be seen as follows : 1. according to article 1 paragraph (1) of law no. 23 of 2002 concerning child protection, "child is a person who is not yet 18 (eighteen) years old, including children who are still in the womb"” 2. according to article 45 of the criminal code (kuhp), "child is someone whose age has not reached 16 (sixteen) years”. 3. according to article 1 point 2 of law no. 4 of 1979 concerning child welfare, "child is someone whose age has not reached the age of 21 (twenty-one) years and has never been married.” 4. menurut according to article 1 paragraph (3) of the sppa law, "children are children who are 12 (twelve) years old, but not yet 18 (eighteen) years old who are suspected of committing a crime.” the limit of someone who is called a child is about the age limit. what is meant by the age limit of a child is the grouping of the maximum age limit as a manifestation of the child's ability in legal status, so that the child switches status into a legal subject who can be independently responsible for the actions and legal actions taken by the child or in other words others are called adults. in indonesian criminal law, the definition of a child is placed in a negative legal interpretation. children as legal subjects must be responsible for the crimes they commit. because his status is underage, causing him to have special rights, the normalization process of his deviant behavior continues to ensure that the child has the right to proper welfare and a brighter future. understanding sexual violence the term sexual violence comes from english sexual hardness; in english, the word hardness means violence, unpleasant, and not free. violence itself consists of two words, namely "vis," which means (power, strength) and "latus" means (to bring), which is then translated as bringing strength. the big indonesian dictionary provides an understanding of violence in a narrow sense, which only includes physical violence. according to the kbbi, violence is an act that can cause injury or death to another person or cause physical damage to other people's property. the word sexual cannot be international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 136 separated from sex and sexuality. sex is the biological difference between women and men or what is often referred to as gender. meanwhile, sexuality involves various broad dimensions, namely the biological, social, psychological, and cultural dimensions. sexual violence is any act of assault of a sexual nature, whether physical or non-physical, regardless of whether there is a personal relationship between the perpetrator and the victim. sexual violence is an act either in the form of words or actions by someone to control and involve others in sexual activities that the other person does not desire. there are two important elements in sexual violence, namely the element of coercion or the absence of consent from other parties, and the element of the victim being unable or unable to give consent, for example, sexual violence against children. according to the ruu pks, sexual violence is every act of humiliating, insulting, attacking, and other actions against a person's body, sexual desires, and reproductive function, by force, against someone's will, which causes that person to be unable to give consent. in a state of freedom, due to unequal power relations and gender relations, which result in or can result in physical, psychological, sexual suffering or misery, economic, social, cultural, and political loss. sexual violence in children the definition of violence against children in terms is closely related to the word abuse, which is a word that is usually translated into violence, mistreatment, torture, or mistreatment. this word is defined as "improper behavior intended to cause physical, psychological, or financial harm to an individual or group." child abuse is a term commonly used to refer to violence against children. sexual violence against children involves children in sexual activities that they do not understand, such as indecent treatment from other people, activities that lead to pornography, pornographic words, obscene acts and sexual intercourse with children carried out by other people without responsibility. encouraging or forcing children to engage in unlawful sexual activities such as being involved in prostitution the forms of sexual violence against children are divided into three categories as follows: 1. rape: rape usually occurs at a time when the perpetrator (usually) first threatens by showing his power to the child. 2. incest : sexual intercourse or other sexual activity between individuals who are related to each other, where marriage between them is prohibited by law or culture. 3. exploitation: sexual exploitation includes prostitution and pornography. it is quite unique because it often involves a group participating. it can occur as a family or outside the home with several adults, unrelated to children, and constitutes a sexual environment. characteristics and understanding of criminal law until now, there is no definite legal meaning. or in other words, there is no legal understanding that is used as a standard in understanding the meaning and concept of law. notohamidjojo defines law as a written and unwritten regulation that is usually coercive, for human behavior in state-society (as well as between countries), which leads to justice, for the realization of a peaceful order, intending to humanize humans in society. w.l.g lemaire explains that criminal law consists of norms that contain requirements and prohibitions which (by the legislators) have been associated with a sanction in the form of punishment, namely a special suffering. thus, criminal law is a system of norms that determine which actions (things to do or not to do something where there is a necessity to do something) and under what circumstances can be imposed on a person those actions. thus, criminal law is defined as a legal provision/law that determines what actions are prohibited/abstained from and the threat of sanctions for violating the prohibition. many experts argue that criminal law occupies a separate place in the legal system, this is because criminal law does not place its own norms, but strengthens norms in other fields of law by stipulating the threat international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 137 of sanctions for violations of norms in other fields of law. the above understanding follows the principles of criminal law contained in article 1 paragraph 1 of the criminal code, where criminal law is based on written regulations (laws in a broad sense), also known as the principle of legality. the characteristic of law is coercion accompanied by threats and sanctions. but the law is not forced to justify wrong matters, or compel those who are incapable and unbearable. in order for the rules of social life to be truly obeyed and obeyed so that they become legal rules, the social regulations must be equipped with an element of coercion. thus, the law has the nature of regulating and forcing everyone to obey the rules in society and provide strict sanctions (in the form of punishment) to anyone who does not want to obey it. the purpose of criminal law is to protect the interests of individuals or human rights and society. the purpose of criminal law in indonesia must be to follow the pancasila philosophy, which can bring fair interests to all citizens. thus the criminal law in indonesia is to protect all indonesian people. the purpose of criminal law is divided into 2 (two), namely : 1. the purpose of criminal law is sanction law. this goal is conceptual or philosophical and aims to provide the basis for criminal sanctions. types of forms and criminal sanctions and parameters in resolving criminal violations. this purpose is usually not written in criminal law articles but can be read from all criminal law provisions or general explanations. 2. the purpose of imposing criminal sanctions on people who violate criminal law. this objective is pragmatic with clear and concrete measures that are relevant to the problems that arise as a result of violations of criminal law and people who violate criminal law. this goal is the embodiment of the first goal. the following also mentions some of the opinions expressed by sudarto, that the functions of criminal law can be distinguished as follows: 1. common functions criminal law is one part of the law, therefore the function of criminal law is also the same as the function of law in general, namely to regulate social life or to organize governance in society. 2. special function the special function of criminal law is to protect legal interests against acts that want to rape him (rechtsguterschutz) with sanctions in the form of criminal sanctions that are sharper in nature when compared to sanctions contained in other branches of law. in the criminal sanction, there is a tragic (a sad thing) so that the criminal law is said to be "slicing one's own flesh" or as a "double-edged sword", which means that the criminal law aims to protect legal interests (for example: life, property, independence, honor), but if there is a violation of the prohibition and the order, it will inflict injury (hurt) on the legal interest (object) of the violator. therefore, it can be said that the criminal law provides rules for dealing with evil acts. in this case, it should also be remembered that as a means of social control, the function of criminal law is subsidiary, meaning that criminal law should only be implemented (used) if other efforts are inadequate. methods research on legal protection efforts against child victims of sexual violence is studied according to indonesian criminal law, as one of the efforts to prevent the existence of criminal acts of sexual violence is legal research using a sociological juridical approach. result and discussion handling sexual violence against children the form of violence against children is physical violence, such as murder, abuse, or sexual violence, and non-physical violence, such as economic, psychological, and religious violence. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 138 violence against children can occur anywhere and anytime, whether at the home, playground or even at school. a school is a place where a child receives moral, ethical and academic education. however, in reality, several schools in indonesia have sexual violence against children. the following is data from the indonesian child protection commission (kpai) for children who are victims of sexual crimes through online or in-person media. handling sexual violence against children needs to be a synergy between families, communities, and the state. sexual violence against children, in handling cases of sexual violence against children, should be holistic and integrated. all sides need improvement and handling, both from the medical side, the individual side, the legal aspect (in this case, there are still many weaknesses), and social support. one of them is the role of parents. parents play an important role in protecting children from threats of sexual violence. parents must be really sensitive if they see unusual signals from their children. however, not all victims of sexual violence will show easily recognizable signs, especially if the perpetrator takes a persuasive approach and convinces the victim that what happened between the perpetrator and the victim is normal. parents (not perpetrators of violence) are very helpful in the adjustment and recovery process for children after the sexual violence incident. after an incident of sexual violence that has occurred, parents need the opportunity to deal with their feelings about what happened and adjust to the major changes that have occurred. in addition, parents need to regain confidence and feelings to be able to control the existing situation. the recovery process of parents is closely related to parents' resilience as individuals and the resilience of the family. legal arrangements for sexual violence against children in indonesia in terms of law no. 35 of 2014 concerning child protection sexual harassment of children is not only regulated in the criminal code but is also regulated in more specific regulations, namely law number 35 of 2014 concerning child protection in articles 81 and 82, which states that, punishment for perpetrators of sexual crimes against children a minimum of 5 years and a maximum of 15 years in prison and a maximum fine of rp. 5,000,000,000.00 (five billion rupiah, while other penalties according to the criminal code articles 287 and 292 states that the maximum sentence for perpetrators of sexual abuse of children is 9 years (article 287) and a maximum of 5 years (article 292). the law on child protection as a lex specialist poses a greater threat than that regulated in the criminal code. the provisions are contained in article 80 paragraphs (1), (2), and (3), as mentioned below. anyone who violates the provisions as referred to in article 76c, which reads : 1) everyone is prohibited from placing, allowing, committing, ordering to do, or participating in committing violence against children. sentenced to a maximum imprisonment of 3 (three) years, 6 (six) months and a maximum fine of rp. 72,000,000.00 (seventy-two million rupiah). 2) as mentioned in paragraph (1), if the child is seriously injured, the perpetrator shall be sentenced to a maximum imprisonment of 5 (five) years and a maximum fine of rp. 100,000,000.00 (one hundred million rupiahs). 3) as referred to in paragraph (2), if the child dies, the perpetrator shall be sentenced to a maximum imprisonment of 15 (fifteen) years and a maximum fine of rp. 3,000,000,000.00 (three billion rupiah). in article 80 paragraph (4) of law no. 35 of 2014 concerning child protection also specifically stipulates that it is not criminal to abuse children in the family accompanied by criminal sanctions, namely: criminal plus 1/3 (one third) of the provisions as referred to in paragraph (1), paragraph (2), and paragraph (3) if the perpetrators of the abuse are their parents. the obligations and responsibilities of the state and government for implementing child protection are affirmed in articles 21 to 25 of law no. 35 of 2014 concerning child protection, which includes obligations and responsibilities. the form of child protection provided by the child protection act and the law on the elimination of domestic violence and the child criminal justice system is the adoption, compilation, or reformulation of the forms of child protection that have been regulated in the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 139 criminal code. although several articles in the criminal code protect children against sexual violence, protection of children is indicated by giving criminal penalties (sanctions) for perpetrators. furthermore, in article 33 of law no. 35 of 2014 concerning child protection also regulates the revocation of custody rights for parents who commit crimes of violence against children in the family, namely: 1) suppose the parents and the child's family cannot carry out the obligations and responsibilities as referred to in article 26. in that case, a person or legal entity that meets the requirements may be appointed as the guardian of the child concerned. 2) as referred to in paragraph (1), becoming the child's guardian is carried out through a court order. 3) as referred to in paragraph (2), the appointed guardian must have similarities with the religion adopted by the child. 4) as referred to in paragraph (2), the guardian is responsible for the child and is obliged to manage the property of the child concerned for the best interest of the child. 5) further provisions regarding the terms and procedures for appointing a guardian as mentioned in paragraph (1) shall be regulated by a government regulation. if the judge imposes an additional penalty of revocation of child custody against parents as perpetrators of criminal acts of violence against children in the family, the judge must also determine the time limit or duration of revocation of child custody; in other words, parents have the right to regain child custody through a court order. criminal sanctions for perpetrators of sexual violence against children based on law number 17 the year 2016 the problem of humans has always attracted attention as a separate problematic group. according to martin buber in his book das problem des menschen, that humans become a problem because of socio-cultural factors. changes in social life that negate a sense of security, the technical world that dominates humans, the economic world that shows the balance of production and consumption, disturbs humans. as a social reality, the problem of crime is unavoidable and has always existed, causing unrest because crime is considered a disturbance to the welfare of society and the environment. violence, harassment, and sexual exploitation, which is a form of violent crime, afflicts adult women and underage women (children). sexual violence crimes in indonesia have increased every year. criminal penalties for perpetrators of sexual violence, as stated in the criminal code and the law on child protection, are considered ineffective, so the government ratified perpu no. 1/2016 into law 17/2016, which imposes heavier penalties for perpetrators of sexual violence crimes, including by imposing chemical castration. the enactment of law no. 17 of 2016, which began with the issuance of perpu no. 1 of 2016, is motivated by the significant increase in the number of sexual violence against children, and it is feared that it will endanger the lives and development of children, besides that it also disrupts public security and order. criminal sanctions imposed for perpetrators of sexual violence against children have not provided a deterrent effect and prevent sexual violence against children. therefore, the changes made in law no. 17 of 2016 are as follows: provisions of article 81: 1) anyone who violates the provisions referred to in article 76d shall be sentenced to a minimum imprisonment of 5 (five) years, a maximum of 15 (fifteen) years, and a maximum fine of rp. 5,000,000,000.00 (five billion rupiah). 2) anyone who violates the provisions referred to in article 76d shall be sentenced to a minimum imprisonment of 5 (five) years, a maximum of 15 (fifteen) years, and a maximum fine of rp. 5,000,000,000.00 (five billion rupiah). 3) suppose parents commit the criminal act as referred to in paragraph (1). in that case, guardians, people who have family relationships, child caretakers, educators, education international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 140 staff, officers who handle child protection, or it is committed by more than one person together the same; the penalty is added 1/3 (one third) of the criminal threat as referred to in paragraph (1). 4) in addition to the perpetrators as referred to in paragraph (3), the addition of 1/3 (one-third) of the criminal threat is also imposed on perpetrators who have been convicted of committing a crime as referred to in article 76d. 5) 5) if the criminal act as referred to in article 76d causes more than 1 (one) victim, causes serious injury, mental disorder, infectious disease, is disturbed or lost reproductive function, and the victim dies, the perpetrator is sentenced to death for life. , or imprisonment for a minimum of 10 (ten) years and a maximum of 20 (twenty) years. 6) in addition to being subject to the punishment as referred to in paragraph (1), paragraph (3), paragraph (4), and paragraph (5), the perpetrator may be subject to additional punishment in the form of announcing the identity of the perpetrator. 7) as referred to in paragraphs (4) and (5), the perpetrators may be subject to action in the form of chemical castration and installation of electronic detection devices. 8) as referred to in paragraph (7), the action is decided together with the main punishment by specifying the period for the implementation of the action. 9) additional penalties and excluded actions for child perpetrators. article 81a : 1) as referred to in article 81 paragraph (7), the action is imposed for a maximum period of 2 (two) years and is carried out after the convict has served the principal sentence. 2) the implementation of the actions as referred to in paragraph (1) is under regular supervision by the ministry in charge of government affairs in the legal field, the ministry in charge of government affairs in the social sector, and the ministry in charge of government affairs in the health sector. 3) the implementation of chemical castration is accompanied by rehabilitation. 4) a government regulation shall regulate further provisions regarding the procedure for implementing the action and rehabilitation. article 82: 1) anyone who violates the provisions as referred to in article 76e shall be sentenced to a minimum imprisonment of 5 (five) years and a maximum of 15 (fifteen) years, and a maximum fine of rp. 5,000,000,000.00 (five billion rupiah). 2) suppose parents commit the criminal act as referred to in paragraph (1). in that case, guardians, people who have family relationships, child caretakers, educators, education staff, officers who handle child protection, or it is carried out by more than one person together; the penalty is added by 1/3 (one third) of the criminal threat as referred to in paragraph (1). 3) in addition to the perpetrators as referred to in paragraph (2), the addition of 1/3 (one-third) of the criminal threats is also imposed on the perpetrators who have been convicted of committing a crime as referred to in article 76e. 4) if the criminal act as referred to in article 76e causes more than 1 (one) victim, causes serious injury, mental disorder, infectious disease, reproductive function is disturbed or lost, and the victim dies, the penalty is increased by 1/3 ( one third) of the criminal penalty as referred to in paragraph (1). 5) in addition to being subject to the punishment as referred to in paragraph (1) to paragraph (4), the perpetrator may be subject to additional punishment in the form of announcing the perpetrator's identity. 6) as referred to in paragraphs (2) to (4), the perpetrators may be subject to action in the form of rehabilitation and installation of electronic detection devices. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 141 7) the action as referred to in paragraph (6) shall be decided together with the principal punishment by specifying the period of execution of the action. 8) additional penalties are excluded for child perpetrators. article 82a: 1) the actions as referred to in article 82 paragraph (6) are carried out during and after the convict has served the principal sentence. 2) the implementation of the actions as referred to in paragraph (1) is under regular supervision by the ministry in charge of government affairs in the legal field, the ministry in charge of government affairs in the social sector, and the ministry in charge of government affairs in the health sector. 3) a government regulation shall regulate further provisions regarding the procedure for implementing the action. the stipulation of this law is considered very important because the situation is urgent; it is forced and urgent because sexual crimes against children are already included in the category of extraordinary crimes or called extra-ordinary crimes. therefore, castration is one of the punishments that can provide a deterrent effect. seeing the victim's perspective, the victim could not defend himself because he was still a minor. the weighting penalty exists because the child protection law and the criminal code are insufficient to provide fair legal sanctions for victims. the condition of children in indonesia requires the help of all parties and requires additional punishment to eradicate this extraordinary crime. conclusion sexual violence against children is when someone uses a child to get sexual pleasure or satisfaction. it is not limited to having sex only, but also acts that lead to sexual activity against children, such as touching the child's body sexually, whether the child is wearing clothes or not; all forms of sexual penetration, including penetration into the child's mouth using objects or body parts; make or compel a child to engage in sexual activity; intentionally engaging in sexual activity in the presence of children, or not protecting and preventing children from witnessing sexual activities carried out by others; create, distribute and display images or films containing scenes of children in indecent poses or acts; and showing children, pictures, photos or films that show sexual activity. in addition, it has a negative impact on both physically and psychologically. regulations regarding sexual intercourse with children are regulated in the child protection law number 35 of 2014. regarding the crime of sexual violence against children in articles 76d, 76e and in the khup, several articles protect children against sexual violence; protection of children is indicated by the provision of criminal penalties (sanctions) for the perpetrators. sexual violence crimes in indonesia have increased every year. criminal penalties for perpetrators of sexual violence, as stated in the criminal code and the child protection act, are considered ineffective, so the government ratified perpu no. 1/2016 into law 17/2016, which imposes heavier penalties for perpetrators of sexual violence crimes, including by imposing chemical castration. references sitompul, a. h. (2015). kajian hukum tentang tindak kekerasan seksual terhadap anak di indonesia. lex crimen, 4(1). ruben, s. (2015). kekerasan seksual terhadap istri ditinjau dari sudut pandang hukum pidana. lex crimen, 4(5). hidayati, n. (2014). perlindungan anak terhadap kejahatan kekerasan seksual (pedofilia). ragam jurnal pengembangan humaniora, 14(1), 68-73. nasution, n. i. s. a. (2021). politik hukum pidana kekerasan seksual dalam rkuhp. khazanah multidisiplin, 2(1), 45-56. https://doi.org/10.15575/km.v2i1.11636 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 142 umar, c. s. (2021). tinjauan hukum pidana dalam penerapan hukuman tambahan kebiri kimia bagi pelaku kekerasan seksual terhadap anak berdasarkan pasal 81 uu no. 17 tahun 2016. lex crimen, 10(2). rusdiana, e., & ahmad, g. a. (2020). eksistensi hukuman kebiri kimia bagi pelaku kekerasan seksual terhadap anak ditinjau dari pembentukan norma hukum pidana. novum: jurnal hukum, 7(3). suryandi, d., hutabarat, n., & pamungkas, h. (2020). penerapan sanksi pidana terhadap pelaku tindak pidana kekerasan seksual terhadap anak. jurnal darma agung, 28(1), 84-91. https://doi.org/10.46930/ojsuda.v28i1.464 hasanah, n. h., & soponyono, e. (2018). kebijakan hukum pidana sanksi kebiri kimia dalam perspektif ham dan hukum pidana indonesia. jurnal magister hukum udayana (udayana master law journal), 7(3), 305-317. https://doi.org/10.24843/jmhu.2018.v07.i03.p03 ariyani, e., & sh, m. (2021). perlindungan hukum terhadap anak dari tindakan kekerasan pada masa pandemi covid-19. sudarto. (1990). hukum pidana i. semarang: yayasan sudarto. wirjono prodjodikoro. (2003). asas-asas hukum pidana di indonesia. bandung: pt. refika aditama. maulana hasan wadong. (2000). advokasi dan hukum perlindungan anak. gramedia wina sarana, jakarta. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 261 analysis of eligibility, contribution and behavior of cloves market in north kulisusu district, north buton regency, southeast sulawesi volume: 3 number: 2 page: 261-266 1wa ode al zarliani, 2la ode muhammad david 1, 2faculty of agriculture, university muhammadiyah buton, indonesia corresponding author: wa ode al zarliani e-mail: alzarlianiwaode@gmail.com article history: received: 2022-04-11 revised: 2022-06-09 accepted: 2022-07-20 abstract: this research was conducted in wa ode buri village, north kulisusu district, and north buton regency. the location determination was determined purposively. the objectives of this research are 1) to determine how much income farmers get from farming, which is obtained by farmers from clove farming in wa ode buri village, north kulisusu district, and north buton regency. 2) to determine how much contribution farmers get from clove farming in wa ode buri village, north kulisusu district, north buton regency. 3) to find out how much feasibility value is obtained by farmers from clove farming in wa ode buri village, north kulisusu district, and north buton regency. 4) how is the behavior of the clove market in north kulisusu district. the sampling technique used is a simple random sampling technique. the results showed that 1) the average income received by respondent farmers from clove farming was idr 15,258,026 with an income range of idr 7,098,750 – idr 29,798,750. 2) the value of the feasibility of farming is obtained by a value of 2.3, which means that the clove farming carried out by the respondent farmers is feasible to be cultivated and developed. 3) the contribution of clove farming income to the total income of farmers is 68.04%, which means that clove farming income is categorized as high. keywords: behavior, contribution, farmer cite this as: zarliani, w.o.a., david., l.o.m. (2022) “analysis of eligibility, contribution and behavior of cloves market in north kulisusu district, north buton regency, southeast sulawesi.” international journal of environmental, sustainability, and social sciences, 3 (2), 261-266. introduction clove (syzygium aromaticum l) is one of the plantation commodities that contributes to the country's economy, runhayat (2001). the clove plant or its latin name syzygium aromaticum or eugenia aromaticum, is a type of shrub plant which has a large tree trunk and hardwood and can live for tens to hundreds of years. clove is a native plant of indonesia, which was originally an export commodity, its position has changed to a commodity that must be imported due to the rapid development of the kretek cigarette industry. (nurdjannah, 2004). clove is a spice plant that is included in the plantation sector commodity which has a somewhat important role, among others, in contributing to farmers' income, providing and increasing state foreign exchange as well as a means for equitable distribution of development areas as well as in the preservation of natural resources and the environment. the main part of the clove plant's commercial value is clove flowers, mainly used in the tobacco industry in this case the manufacture of cigarettes and very little in the food industry. however, with new discoveries, different parts of the clove plant, namely the leaves and stems, are used as raw materials for clove oil used in pharmaceutical, cosmetic and other industries. north buton regency has the potential for the development of the agricultural sector. the potential development that needs to be developed about commodity diversification, especially in the plantation sector, is clove commodity. based on bps 2021, the total area of clove plants in north buton regency in 2019 is 724 ha with a total production of 37.1 tons and in 2020 it is 757 ha with a total production of 37.6 ha. this shows that the amount of clove production produced international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 262 in north buton regency is increasing. one of the sub-districts with the highest area for clove plants in the north buton regency is north kulisusu district. north kulisusu sub-district has potential in clove plantations, so the development of clove farming needs to be increased and has the most significant amount of clove production. based on north buton data in 2021 figures, it can be seen that in 2019 the north kulisusu district has a clove plant area of 500 ha with a total production of 8.2 tons, while in 2020 the area is 511 with a total production of 9.1 tons. one of the villages in north kulisusu district, north buton regency is wa ode buri village which has the potential to develop clove farming and is one of the clove producing centers. in the initial observations, the researchers obtained information and data that farmers in obtaining income to meet their daily needs, farmers not only carry out and develop clove farming activities but also carry out other farming activities. however, farmers still rely on clove farming because clove plants are suitable for developing in this area because natural factors can provide income for farmers. seeing the high production of clove farming does not guarantee that it can also provide high income for farmers. the price factor farmers receive plays a significant role in determining the level of business income. the need for planning in conducting a business becomes a powerful weapon to achieve a maximum goal. farmers should know the extent of the feasibility and contribution given from the business they run by doing simple calculations to provide proper benefits for farmers in meeting their daily needs and developing their farming activities. the results of research conducted by malahika et al. (2019) showed 1) farm income cloves to the household income of idr 21,519,319.56, the contribution of corn farming to farmer household income in momalia 1 village, posiga district and south bolaang mongondow regency of 52.44% obtained from the comparison between the average total clove farming income of rp. 21,519,319.56 minus the average farmer's household income of idr 41,030,705.18 and multiplied 100%, from the contribution value above, it is stated that the contribution of clove farming to household income farmers' ladders in momalia 1 village, posiga sub-district and south bolaang mongondow regency contribute is large (decent) or > 50%. this is because the average value of clove farming income is higher than the average value outside the agricultural sector. furthermore, the research results conducted by nurmala et al. (2020) show that clove farming income is the source of income that contributes the most to all family income sources, idr 579,277,557,per year or 56.44%. the objectives of this research are 1) to find out how much income farmers get from farming, which is obtained by farmers from clove farming in wa ode buri village, north kulisusu district, and north buton regency. 2) to determine how much contribution farmers get from clove farming in wa ode buri village, north kulisusu district, north buton regency. 3) to find out the feasibility value obtained by farmers from clove farming in wa ode buri village, north kulisusu district, and north buton regency. methods this research was carried out in wa ode buri village, north kulisusu district, and north buton regency. the location determination was determined purposively with the consideration that wa ode buri village is a village that has the potential to develop clove plants and is one of the centers for clove production. the population in this study were all clove farmers as many as 155 people. the sampling technique in this study used a simple random sampling technique by taking 25% of the total population to obtain a total sample of 38 people. types and sources of data in this study using primary and secondary data. to achieve the objectives of this study, the data obtained were tabulated as needed, then analyzed using a qualitative descriptive method to describe the characteristics of the respondent farmers and their farms. to analyze income use the formula below: international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 263 π = tr tc description: π = income tr = total revenue tc = total costs analysis (r/c ratio) is the ratio of revenue to costs which shows how much revenue will be obtained from every rupiah spent on production, as stated by soeharjo and patong and rosa (2020). furthermore, suratiyah (2015) r/c is a comparison between revenue and costs. the r/c ratio can be used to measure the level of relative profit in business activities where the results of the ratio of revenues to costs can be seen whether a business is profitable or not. according to marrisa (2010), if the r/c ratio is greater than 1 (r/c > 1), it means that a profitable business or the additional costs incurred will result in additional revenue that is greater than the additional costs. however, if the value of the r/c ratio is less than 1 (r/c < 1), it means that a business suffers a loss or the additional costs incurred will result in additional revenue that is smaller than the additional costs. according to soekartawi (2006), the formula for the r/c ratio is: r/c 𝑅𝑎𝑡𝑖𝑜 = 𝑅𝑒𝑣𝑒𝑛𝑢𝑒 𝑇𝑜𝑡𝑎𝑙 𝐶𝑜𝑠𝑡 where: r/c ratio > 1 = profit r/c ratio < 1 = loss r/c ratio = 1 = break-even to determine the contribution of farming cloves using descriptive percentage analysis (dp), namely the contribution of farming to farmers' total income in percent, carried out by percentage analysis with the formula: analysis with the formula: k = ri x 100% ki clove income contribution = clove farming income x 100 total farmers income description: k = clove income contribution (%) ri = income from clove farming ki = total farmer income sundari, ha, & utami, dp (2012) there are 4 categories of income contribution, namely: 1. if the contribution of clove farming income is < 25% of the farmer's household income, it is categorized as very low. 2. if the contribution of clove farming income is 25% 49% of the farmer's household income, it is categorized as low. 3. if the contribution of clove farming income is 50% 75% of the farmer's household income, it is categorized as high. 4. if the contribution of clove farming income is >75% of the farmer's household income, it is categorized as very high. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 264 result and discussion clove farming income farming. income is the difference between farm cash receipts and farm expenditures. farm cash income is defined as the value of money received from the sale of farm products. meanwhile, cash farm expenditure is the amount paid for the purchase of goods and services for farming. farming income analysis is carried out with the aim of describing the current state of a farming situation and describing future conditions from planning or action. for a farmer, income analysis helps to measure whether his current business activities are successful or not. the results of the analysis show that the average income obtained by respondent farmers with an average land area of 1.14 hectares is idr 15,258,026. with an income range of 7,098,750 – idr 29,798,750. for more details regarding the state of income received by farmers from clove farming, it can be seen in table 1. table 1. clove farming income in wa ode buri village, north kulisusu district no income (idr) total (percent) percent (%) 1 2 3 7,098,750 – 14,665,416 14,665,417 – 22,232,082 22,232,083 – 29,798,750 19 12 7 50,00 31,58 18,42 total 38 100,00 in the table above shows that the majority of respondent farmers earn income ranging from 7,098,750 – 14,665,416 with the number of farmer respondents as many as 19 people or 50%, farmers who earned incomes ranging from 14,665,417-22,232,082 amounted to 12 people or 31.58% and respondent farmers who earned incomes ranging from idr 22,232. 082-rp 29,798,750 totaling 7 people or 18.42%. the income obtained by respondent farmers from an average income of idr 15,258,056 in one year, if calculated per month, the income is idr 1,267,165 per month. based on one of the criteria for poor families based on the indonesian central statistics agency, the source of household income below idr 600,000 per month is categorized as a poor family, with these criteria showing that the average respondent farmer household in wa ode village is not categorized as a poor family. r/c ratio analysis. one measure of revenue efficiency for each rupiah issued is the r/c analysis. the analysis of the r/c ratio in farming shows a comparison between the output value and the input value, which aims to determine the feasibility of the farming carried out. in addition, the r/c ratio is also a comparison between farm income and expenditure. the r/c ratio calculated in this analysis consists of r/c for cash costs and r/c for total costs. the r/c ratio for cash costs is calculated by comparing the total receipts with cash costs in a certain period. the ratio of r/c to total cost is calculated by comparing the total revenue with the total cost in a certain period. analysis of the r/c ratio is an analysis carried out. the results of the analysis show that the average total income obtained by respondent farmers is idr 27,103,158 while the expenditure of respondent farmers is idr 11,845,132 so the r/c ratio value is 2,3. for more details regarding the analysis of the r/c ratio as follows: r/c ratio = total revenue total cost = idr 27,103,158 idr 11,845,132 = 2.3 this value shows that each cost incurred by respondent farmers of idr 1,000 will provide an income of idr 2,300. this condition illustrates that clove farming carried out by respondent farmers in wa ode buri village is feasible to be cultivated and developed. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 265 income outside clove farming. in meeting the necessities of life and developing their farm, respondent farmers do not only cultivate one type of farming but also combine farming branches, namely in addition to growing cloves, they also carry out coconut farming activities which are processed into copra and some respondents farmers combine clove farming with cashew farming activities. the aim of the respondent farmers to combine these farming branches is to avoid the risk of failure, which means that if one crop fails, it can be covered by the success of another. the results showed that the income earned outside of clove farming was in the range of idr 3,020,000 – idr 10, 875,000 with an average income of idr 7,034,053. for more details, the situation regarding income outside of clove farming can be seen in table 2. table 2. income of respondent farmers outside clove farming in wa ode buri village, north kalisusu district no income (idr) total (percent) percent (%) 1 2 3 3,020,000 – 5,638,334 5,638,335 – 8,256,668 8,256,669 – 10,875,000 11 12 15 28,95 31,58 39,47 total 38 100,00 the table above showed that 15 respondent farmers or 39.47% earned income outside of clove farming ranging from idr 5,638,335idr 8,256,668 as many as 12 people or 31.58%. this situation illustrates that the income obtained by respondent farmers from coconut processing farming into copra and cashew farming, from the average income obtained and calculated monthly per capita income of idr 586,171.total income of respondent farmers. the results of the analysis obtained that the total income of respondent farmers from clove farming and partly from copra farming and cashew farming obtained an average income of idr 22.006.053 with an income range of idr 11.700.000 – idr 37.689.000. for more details regarding the total income of respondent farmers, it can be seen in table 3. table 3. total income of respondent farmers in wa ode buri village, north kulisusu district no total income (idr) total (person) percent (%) 1 2 3 12,807,000 – 21,525,584 21,525,584 – 30,244,168 30,244,169 – 38,962,750 16 18 4 42,11 47,37 10,53 total 38 100,00 table 3 shows that the respondent farmers who earn a total income ranged from idr 12,807,000 – idr 21,525,000 totaling 16 people or 42.117%, respondent farmers who earn between idr 21,525,000 – idr 30,244,000 as many as 18 people or 47.37% and respondent farmers who earn between idr 30,244,000-rp 38,962 .000 as many as 4 people or 10.53%. contribution of clove farming income. percentage analysis conducted to determine the contribution of clove farming income to the total income of respondent farmers in wa ode buri village showed a contribution of 68.04%. to be clearer, it can be seen from the following analysis. k = income from clove farming x 100% total farmer income = idr 15,258,026 x 100% idr 22,292,079 = 68.04% based on this value, it shows that the income obtained by the respondent farmers from clove farming activities contributes a value of 68.04%, this means that clove farming income is international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 266 categorized as high. the value of this contribution is greater than the contribution of income obtained from copra processing activities and cashew farming activities, thus it is hoped that farmers will continue to carry out clove farming activities while also continuing to carry out copra processing and cashew farming activities. of the total income obtained by respondent farmers in a year, if calculated in each month obtained an average income of idr 1,857,673.25 per month. based on the indonesian central bureau of statistics, the income value obtained by respondent farmers in wa ode buri village is categorized as not included in the category of poor families for village community income standards. market behavior. market clove in the marketing process, which is implemented in the process of price determination mechanism, the payment system when a transaction occurs between farmers and clove traders to gain profit as the ultimate goal of a business process carried out by market participants. the traders are the price determinants in the process of selling cloves from farmers to traders, who should be the decision makers as the owners and producers of cloves. in the process of determining the price, traders are based on consideration of the profits to be received and the number of cloves offered by farmers. the payment system used by the traders at the time of the transaction varies according to the condition of the capital owned and the agreement of the two parties, which can be made in cash, advance payment and later payment. both parties between farmers and traders have established a non-binding cooperation based on trust that has been built for a long time. conclusion the conclusions in this study are 1) the average income received by respondent farmers from clove farming is idr 15,258,026 with an income range of idr 7,098,750 – idr 29,798,750. 2) the value of the feasibility of farming is obtained by a value of 2.3 which means that the clove farming carried out by the respondent farmers is feasible to be cultivated and developed. 3) the contribution of clove farming income to the total income of farmers is 68.04%, this means that clove farming income is categorized as high. market behavior is shown in determining the price determined by traders with consideration of the profits to be received and the number of clove products offered by farmers. a payment system that can be made in cash, advance payments and later payments. references badan pusat statistik 2021, kabupaten buton utara dalam angka. provinsi sulawesi tenggara malahika. y dkk. 2018, kontribusi usahatani cengkeh terhadap pendapatan rumah tangga petani didesa momalia 1 kecamatan posigadan kabupaten bolaang mongondow selatan. agrinesia vol 2 no 3 juli 2018. https://doi.org/10.14710/agrisocionomics.v1i1.1639 muzizat akbarrizki, rosa zulfikhar 2020. analisis pendapatan usaha dagang kedai kopi "strong coffee" dalam masa pandemi covid-19 di surakarta. jurnal pengembangan penyuluhan pertanian. volume 17 (32), desember 2020 : 106-120. nurdjannah n 2004. diversifikasi penggunaan cengkeh. perspektif volume 3 nomor 2 desember 20014 nurmala dkk 2020. analisis kontribusi pendapatan usahatani cengkeh terhadap pendapatan rumah tangga tani di desa dungingis kecamatan dako pemean kabupaten tolitoli (studi kasus pada kelompok tani mekar 2). jurnal agrotech 10 (1) 9-14, juni 2020. https://doi.org/10.31970/agrotech.v10i1.46 sundari, h. a., & utami, d. p. (2012). kontribusi usahatani ubi jalar (ipomoea batatas l.) terhadap pendapatan rumah tangga petani di desa ukirsari kecamatan grabag kabupaten purworejo. surya agritama: jurnal ilmu pertanian dan peternakan, 1(2). suratiyah. 2006. ilmu usahatani. jakarta: penebar swadaya https://doi.org/10.14710/agrisocionomics.v1i1.1639 https://doi.org/10.31970/agrotech.v10i1.46 564 intermarriages from the legal perspective of hindu marriage volume: 3 number: 3 page: 564 570 1i ketut oka setiawan 1notary masters study program, faculty of law, university of pancasila, jakarta, indonesia corresponding author: i ketut oka setiawan e-mail: profesoroka@gmail.com abstract: article history: received: 2022-06-30 revised: 2022-07-10 accepted: 2022-11-11 for couples of different religions, the relationship between marriage and the formation of a family based on god almighty is confusing. because in indonesia, marriage is only recognized as legal between people of the same faith. meanwhile, intermarriage should not be registered to gain legitimacy. however, the regulation makes it possible to submit its decision to the court, determining whether mixed marriages are registered and considered valid as a legal institution for the formation of families. since the purpose of hindu marriage is not only oriented towards the world but also on the birth of a virtuous generation, who are expected to be filial to their parents and save their ancestors from sin, then a virtuous generation can only be born through the same marriage. religion is accompanied by sacred rituals. this study is descriptive-analytical, aiming to describe the newly occurring intermarriage, which will be evaluated for its existence and correlated with the hindu perspective of marriage. indonesia has never experienced a legal vacuum (vacumrecht) governing intermarriage. during the dutch east indies period (before independence) until after independence on january 2, 1974, marriage regulations were regulated in the indonesian christian marriage regulations (huwelijks ordonantie christen indonesier s. 1933 no. 74) and the mixed marriage regulations (regeling op de gemengde huwelijken s.1898 no.158). keywords: marriages, different, religion, law, hindu. cite this as: setiawan, i.k.o. (2022) “intermarriages from the legal perspective of hindu marriage.” international journal of environmental, sustainability, and social sciences, 3 (3), 564 570. introduction responding to every important event in human life always arouses attention to its existence and formality. furthermore, the event in question occurred only once in his life. furthermore, the occurrences include real-world life (skala) and the afterlife (niskala). a "wedding," for example, is a significant occasion. it is stated to be significant because the law defines marriage as an inner and outer tie formed by a man and a woman as husband and wife to build a joyful and eternal family (household) based on the one and only god (article 1 of law no. 1 of 1974). because in forming a family (household), the relationship will be valid if it is based on the belief in god according to their respective religions as stated in law no. 1 of 1974 article 2 paragraph (1) "marriage is legal if it is carried out according to the law of each religion and belief". the continuation of the legal statement, "every marriage is recorded according to the applicable laws and regulations". given the significance of the sacred statement above, it is as if the state guarantees that the state would accept their religions and worship their religion and beliefs (article 29 (2) of the 1945 constitution). in addition, as stated in article 28b, "everyone has the right to form a family and continue the family line through lawful marriage." because of these fundamental human rights, state law also guarantees their implementation for all citizens, including individuals of all religions who wish to strengthen their relationship and form a family (household) through marriage. 565 according to the above explanation, there will not be an issue if the candidates conducting the marriage are of the same religion. what if they fall in love and prepare for marriage, only to discover that they are of different religions? in this case, it is critical to inquire, "does indonesia regulate intermarriages?" if this is the case, "is intermarriage in accordance with hindu marriage law?" this study is descriptive-analytical, intending to describe recent intermarriages, which will be evaluated in terms of their existence and correlated with the perspective of hindu marriages. the study data is entirely secondary, including primary material derived from laws and vedic scriptures and secondary data derived from secondary sources, specifically doctrines found in numerous writings (books) and several similar works, to see the differences and avoid study duplication. all data relevant to the study were analyzed and qualitatively analyzed. marriages of the same religions. after law no. 1 of 1974, the meaning of a relationship as a relationship with a man intends to build a permanent and eternal relationship based on god almighty (article 1). compared to the previous regulation (kuhp), husband and wife relations born from a marriage institution (uup) are more comprehensive than the criminal code because the relationship is born by 'agreement' and a 'bond'. while the principles adopted by the two legal institutions are the same as monogamy, namely article 27 of the criminal code states that "a man is only allowed to have one woman...", while article 1 of the uup states "a man with a woman", but in article 3 (2) of the uup there is an exception to adhere to the principle of monogamy, as long as the wife or wives agree to it. in addition, in the uup, the validity of a marriage is stipulated in article 2 (1) "marriage is valid if it is carried out according to the law of each religion and belief". the meaning of the words "according to the law of each religion" is that if the bride and groom are of different religions, they must agree to choose one religion to establish a family/household if one is muslim. the other is christian, and if they agree to choose christianity, the muslim must become christian. first (baptized first), then a christian marriage is carried out, and vice versa. the laws of each religion are not the same according to each religious law. if recently it happened, the bride of a different religion married twice, after marrying in islam, then remarried in a christian way, and this marriage is prohibited. types of marriage: a. common marriages: in this case, what is meant by common marriage in this paper is a marriage carried out in the territory of indonesia by a bride who is of the same religion or is equalized first. every marriage must be carried out based on the conditions and procedures stipulated by law no. 1 of 1974 concerning marriage and pp 9/1975 concerning the implementation of law no. 1 of 1974. the requirements for marriage include formal requirements and material requirements, which consist of a marriage permit and a marriage ban. this condition applies to all types of marriages. the chart is as stated earlier. b. intermarriages: if one of the bride or groom is an indonesian citizen and a foreigner, they can hold intermarriages, and what is meant by intermarriages in article 57 of the uup is "intermarriages in this law are marriages between two people who in indonesia are subject to different laws because of the differences in nationality, and one of the parties is a foreign citizen, and one of the parties is an indonesian citizen". thus, according to the uup, intermarriages must be carried out in indonesia, not in religious differences (prospective husband and wife). c. marriages outside indonesia: if one wants to get married abroad, the uup calls it "marriage outside indonesia" and is regulated in article 56 of the uup, which states that: (1) a marriage that takes place outside indonesia between two indonesian citizens or an indonesian citizen and a foreign citizen is valid if it is carried out according to the law in 566 force in the country where the marriage is taking place, and for indonesian citizens, it does not violate the provisions of the law; (2) within 1 (one) year after the husband and wife return to the territory of indonesia, their marriage certificate must be registered at the marriage registration office where they live. therefore, marriage outside of indonesia is not automatically referred to as intermarriage; instead, it is referred to as "marriage outside indonesia," and indonesian citizens must comply with the uuup (not to be of different religions), as well as other obligations, such as recording the marriage at the office of local marriage registrar. if it fits the uuup's marriage requirements, it will be recorded. another crucial point to remember while discussing intermarriages in indonesia is that since the uup was enacted, there is no longer any mingling of religious differences. when is a marriage valid? article 2 (2) states that: "every marriage is recorded according to the applicable legislation". this provision gives the impression that the recording (according to the applicable laws and regulations) is merely an administrative act. at the same time, marriage has been legally created when it is carried out according to the method of religious law, as referred to in paragraph 1. however, when reading article 10 (3) pp 9/1975, the impression becomes different because it is stated that "by observing the marriage procedures according to each of their religious laws, marriage carried out in front of the registration officer and attended by two witnesses. based on that provision, the final stage of the marriage takes place in the presence of the registrar. therefore, it can be concluded that the registrar gave legitimacy to the marriage (subekti, 1992: 110). intermarriages according to law no. 1 year 1974. prior to law no. 1 of 1974 on marriages, the indonesian christian marriage ordinance (huwelijks ordonantie christen indonesia s.1973 no. 74) and the intermarriage regulations (regeling op de gemengde huwelijken s.1898 no. 158), one of which regulates intermarriages. as a result, indonesia acknowledged the existence of intermarriages at the time. article 27 of the 1945 constitution states that the state's citizens have equal status before the law. similarly, the state has the authority to ensure each resident's right to embrace their religion and worship their religious and philosophical views (article 29 (2) 1945 constitution). there is no distinction in indonesia between these two basic provisions at the moment of marriage as an official institution in building a family through marriage. however, the two provisions above, the indonesian christian marriage ordinance (huwelijks ordonantie christen indonesia s.1973 no. 74) and the mixed marriage regulation (regeling op de gemengde huwelijken s.1898. no. 158), are stated to be invalid anymore when viewed from the provisions of article 66 of law no. 1 of 174 concerning marriage since january 2, 1974, when viewed from the provisions of article 66 of law no. 1 of 174. given the significance of the sacred statement above in hindu religious belief, the state must ensure all residents the right to embrace their religion and worship according to their religion and belief (article 29 (2) of the 1945 constitution). in addition, article 28b states that "everyone has the right to build a family and continue offspring through a legal marriage." because of these fundamental human rights, state law also guarantees their implementation to run as smoothly as possible. through marriages, every resident, including people of various religions, develops a relationship to build a family (household). when the provisions of law no. 1 of 1974 governing marriage are closely examined, intermarriages are still regulated by article 21, paragraphs 1 to 4, but through a different mechanism. except for their various religions, the mechanism in question must nevertheless adhere to a common marriage's material and formal standards (bride and groom are of the same religion). if the marriage registrar believes there is a legal prohibition against marriage (even 567 marriage between people of different religions), he will refuse to record the marriage. in the event of a refusal, the request of one of the parties, who wishes to carry out the marriage by the marriage registrar, will be given a written statement of the refusal accompanied by the reasons for the refusal. by submitting a certificate of refusal, the parties whose marriage is rejected have the right to petition the court in the territory where the marriage registrar who held the rejection is domiciled to make a decision. the court will quickly examine the matter before deciding whether to uphold the rejection or order the marriage. it is specified in the uuup's article 21 paragraphs 3-4). if it is the case, indonesian law no. 1 year 1974 allows for intermarriages. a section in article 21, paragraph 4 states, "whether the court would strengthen the rejection or order the intermarriage." thus, while the court ruling in the stipulation does not refuse, it does require the intermarriage bride to be married off first. the registrar is confronted with "marriages that are not permitted to be registered, as mentioned in paragraph (1)." perhaps, it is why indonesian marriage registrars refuse intermarriages, leading people to believe that intermarriages should be performed abroad. in other words, there are no intermarriage laws in indonesia. intermarriages according to law no. 23 year 2006. with a clause in article 21 paragraph (4) that has the same meaning as paragraph (1) of law no. 1 of 1974, it provides the impression that there are no or, at the very least, regulations for intermarriages in indonesia, but that they cannot be implemented. in such circumstances, indonesia has had a civil revival with the reformation of the 1945 constitution for the fourth time, with human rights being expanded and accommodations being increasingly individualized in the 1945 constitution. "everyone has the right to build a family and continue their offspring via proper marriage. legitimate, as stated in article 28b (1). in this case, it indeed includes those who have different religions. some years later, precisely in 2006, an amendment to the population administration regulations was made with law no. 23 of 2006 concerning population administration. in this case, the indonesian parliament expresses its wish to clarify the rules governing intermarriages. "a legal marriage according to the law must be reported by residents to the implementing agency..." as stated in the first paragraph of article 34. “what is intended by marriage is an inner and outer relationship between a man and a woman as husband and wife in line with statutory provisions,' according to the article's explanation. "the registration of marriages as referred to in article 34 also applies to marriages determined by the court,..." says the continuation of this article 35 letter. in the explanation, it is further clarified that "marriages determined by the court" refers to marriages between people of different religions, which are also known as 'intermarriage' in this study. such material legal provisions can be explained in legal science, and the court also determines where there are no legal requirements for intermarriages. because it is final and declarative, marriage registrar employees no longer need to question the terms of marriage based on article 21 paragraph (4) of law no. 1 of 1974. in addition, understanding can be improved by applying the legal principle "lex posterior derogat lex priori", which states that a new law replaces or repeals an older law that governs the same subject. according to this analysis, intermarriages in indonesia are governed. method this study is descriptive-analytical, intending to describe recent intermarriages, which will be evaluated in terms of their existence and correlated with the perspective of hindu marriages. the study data is entirely secondary, including primary material derived from laws and vedic scriptures and secondary data derived from secondary sources, specifically doctrines found in 568 numerous writings (books) and several similar works, to see the differences and avoid study duplication. all data relevant to the study were analyzed, as well as qualitative analysis. result and discussion marriages. humans are social creatures because they will not be able to live alone without the help of other creatures or other humans. with this fact, humans form a society to have a place to form a social network, seek experiences, and pursue education to improve themselves from falling to a higher intellectual level (putu sudarsana, 2002: 2). according to the teachings of hinduism, the social network in question will not be separated from the stages of human life known as catur asrama, including the brahmacari asrama stage, the learning stage of human life; the stage of the grehasta asrama life, namely the family stage (household); 3) endure the wanaprastha asrama stage, which is the stage of life breaking away from the world and being alone (performing asceticism); and 4) the stage of a monk's life, namely having carried out the opening of the world from the world (traveling as a monk). on that basis, humans enter into a marriage phase to go to the grehasta asrama (household) realm. legal terms of marriages. in hinduism, the validity of a marriage is marked by involving 3 (three) testimonies, namely tri upa saksi, namely: 1) bhuta saksi (mabeakala ceremony), 2) dewa saksi (natab banten pawiwahan ceremony, mapiuning in the temple/ merajan) 3) manusia saksi (witnessed by indigenous prajuru, government and relatives) (remaja, 2005:78). types of marriages. according to hinduism in the book of manava dharmasastra sloka iii. 21, there are eight kinds of marriages (pawiwahan), namely: 1) brahma wiwaha is a form of marriage carried out by giving a woman to a vedic man of her parent's choice. 2) daiwa wiwaha is a form of marriage done by giving a woman to a priest. 3) arsa wiwaha is a form of marriage that occurs because of the will of both male and female families by handing over a cow or ox, according to the scriptures. 4) prajapati wiwaha is a form of marriage in having the parents give the daughter to a man after advising the bride and groom to carry out the marriage well. 5) asura wiwaha is a form of marriage where a man accepts a woman after giving as much wealth as the woman asks for. 6) gandharva wiwaha is a form of marriage based on love in which the parents do not interfere. 7) raksasa wiwaha is a form of marriage where the man takes the woman by force. 8) paisaca wiwaha is a form of marriage where a man rapes a girl while she is sleeping or by giving her drugs to make her drunk (ningsih & suwendra, 2020:44) asura wiwaha, raksasa wiwaha, and paisaca wiwaha are among the types of marriages stated above that are inappropriate in today's cultures since they violate religious and legal norms. the purpose of marriages. according to the same source as above, there are three (three) purposes of marriages, namely: 1. dharmasampati; the bride and groom carry out dharma together, including all religious activities and obligations such as carrying out yadnya. in grhasta, yadnya activities can be carried out perfectly. 2. praja; the bride and groom can give birth to children who will continue the mandate and obligations to their ancestors. through yadnya and the birth of a suputra child, a child will be able to pay off debts of service to his ancestors (pitra rna), to gods (dewa rna) and teachers (rsi rna). 3. rati; both the bride and the groom can enjoy sexual satisfaction and other satisfactions (artha and kama) that are not contradictory and based on dharma (remaja, 2005: 78) 569 concerning 'family,' the preceding description is interpreted as a bond of affection between husband, wife, and children (jaman, i gede, paramita: 2008). in hinduism, marriage is defined as a connection between a man and a woman to live together as husband and wife and how they can live together, have children, and establish a family (prem p. bahlia, 2010: 128). this statement corresponds to negra's definition of marriage, which states that "marriage is an inner and outer relationship between a man and a woman as husband and wife to build a happy and eternal family (household) based on the one godhead" (article 1 uuup). the phrase “based on god almighty” in the perspective of hindu marriage law is "yadnya" because it contains the understanding as a way to be able to pay debts (rna) to the ancestors by giving birth to suputra children. it is why marriage is a sacred and religious obligation so that it is a "samkara wiwaha" ritual. therefore the ceremony is sacred (putu sudarsana, 2002: 3). if a hindu religious ceremony is not used to conduct a marriage, the marriage has no legal consequences under both national and hindu laws. it is why the marriage ceremony is one of the sarira samkara, namely through the purification of the marriage ceremony, which is the purification of spermatozoa cells (sukla) and egg cells (sonata), because of the creation of a prospective mother and a prospective father in preparation for the birth of a suputra child. (putu sudarsana, 2002: 4). pustaka menawa dharma sastra, sloka iii-37 mentions: daca purwanparan wamcyan atmanam caika wimcakam brahmiputrah cukrita kramoca ye denasah prrn meaning: if a son of a wife wedded in a brahmana wiwaha achieves good things, he frees the ten levels of his ancestors, the ten levels of his descendants, and himself the twenty-first person from sins. after the description of the existence of intermarriages in a formal juridical manner in indonesia, for hindus, there are no defects. however, in the development of the (hindu) people, it is highly expected to choose them carefully because it is very clearly contrary to the religious goals of the hindus themselves. especially in spiritual welfare, in everyday life for hindus, both in human activities or events, especially in human activities, it is not easy to implement the consequences of a marriage. conclusion based on the data and analysis, what was asked in the introduction to this paper can be concluded if it is questioned whether indonesia regulates intermarriages, the answer is by referring to secondary data made from primary and its analysis. indonesia has never experienced a legal vacuum (vacumrecht) that regulates intermarriages. during the dutch east indies era (before independence) until after independence on january 2, 1974, intermarriage regulations were regulated in the christian indonesia marriage ordinance (huwelijks ordonantie christen indonesier s. 1933 no. 74) and intermarriage regulations (regeling op de gemengde huwelijken s. 1898 no. 158). with the issuance of law no. 1 of 1974 concerning marriages, which came into force on january 2, 1974, based on article 66 of the law, it revoked the two provisions for intermarriages mentioned above by replacing them through the provisions of article 21 paragraphs 1 to 4, with the mechanism that intermarriages were indeed prohibited because they were recorded. (as the stage of refusal of the validity of the marriage), however, they can still submit to the court the reasons for the refusal, and the court will briefly examine whether to confirm the refusal or order the marriage to take place. with the order for the marriage to be held if they are of different religions, the registrar 570 still has difficulty registering it so that the marriage obtains its validity. with the issuance of law no. 23 of 2006, intermarriages in indonesia and receiving recognition under the name of marriage between people of different religions, registration is no longer accompanied by a prior marriage. however, after obtaining a court order, the marriage can be registered and classified as a legal marriage. suppose intermarriages are related to the purpose of hindu marriages. in that case, the answer does not obtain a positive response because the purpose of building a family (household) is not solely based on statutory provisions alone but is oriented towards being able to give birth to suputra children, who are expected to be able not only to filial piety to his parents but can also save the sins of his ancestors. if this hope cannot be realized through intermarriages, then the marriage is not a marriage in accordance with the purpose of marriage for hindus. references indonesia. (1974). undang-undang perkawinan. uu no. 1 tahun 1974. lembaran negara republik indonesia tahun 1974 nomor 1. indonesia. (2006) undang-undang administrasi kependudukan. lembaran negara republik indonesia tahun 2006 nomor 124. jaman, i gede. (2008). membina keluarga sejahtera. surabaya: paramita ningsih, l. s., & suwendra, i. w. (2020). upacara pawiwahan dalam agama hindu. widya sastra pendidikan agama hindu, 3(2), 40–49. https://jurnal.stkipahsingaraja.ac.id/index.php/wspah/article/view/74/50 prem p. bhalia. (2010). tata cara ritual dan tradisi hindu, surabaya: paramita. raka mas, aa. gede. (2002). perkawinan yang ideal. surabaya: paramita setiawan, i ketut oka. (2016). hukum perorangan dan kebendaan. cetakan i. jakarta: sinar grafika setyanto, d.a. (2014). perkawinan beda agama pasca putusan mahkama konstitusi nomor 68/puuxii/2014 dalam perspektif ham. yayasan islam al i’thisham. danuaris07@gmail.com. subekti, r. (1990) ringkasan tentang hukum keluarga dan hukum waris. cetakan i. jakarta: intermasa international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 368 the effect of work motivation, leadership style and work stress on performance volume: 3 number: 2 page: 368 387 1neksi widi herman, 2zahara tussoleha rony, 3faroman syarief 1,2,3department of management masters, university of bhayangkara, jakarta raya, indonesia corresponding author: neksi widi herman e-mail: hermanneksi21@gmail.com article history: received: 2022-03-30 revised: 2022-05-26 accepted: 2022-07-18 abstract: the performance of organizational members supports personnel in carrying out all the tasks that are their responsibility. if a person works for work, can complete the given on time, can always contribute, and has a good attitude and behavior under the work standards set by the organization and the values prevailing in the environment and leadership factors are something else that cannot be done. each person’s performance will not be separated from a person’s ability and the organization’s work environment in which they work. separated from the development of police institutions (including the national police research and development agency). the research method used in this study is a quantitative method with the spss causal survey software. research design research data collection through field observations, surveys, and direct interviews with related parties. the population in this study were members of the jianbang bureau of the national police training center. the sampling technique in this study uses a saturated sampling technique with a total of 106 members. the study results explain that work motivation has a significant effect on performance. leadership style has a considerable influence on personnel performance. there is insufficient evidence that job stress has a significant negative impact on work performance and motivation; leadership style and work stress simultaneously significantly affect employee performance. keywords: work motivation, leadership style, work stress and performance cite this as: herman, n.w., rony, z.t., syarief, f.(2022) “the effect of work motivation, leadership style and work stress on performance” international journal of environmental, sustainability, and social sciences, 3 (2), 368 – 387. introduction the indonesian national police (polri) carries out one of its obligations under law number 25 of 2009 concerning public services of the republic of indonesia. public service is an activity or a series of activities aimed at meeting the service needs of every citizen and resident for goods, services, and administrative services provided by public service providers by statutory regulations. public service is a manifestation of the state’s existence in society; with public services designed to meet the community’s needs and provide the best public services, a national professional body (police) is needed. according to the regulation of the chief of the indonesian national police number 16 of 2011 concerning performance assessment for civil servants at the indonesian national police through the performance management system, it is stated that to improve and develop the performance of the members of the indonesian national police based on competence; it is necessary to provide an assessment based on performance standards comprehensively, objective, transparent, and accountable to encourage productivity achievement, dedication, and work loyalty. article 6 of the regulation above states that the performance appraisal in the police is divided into two: generic performance is applied equally to all employees, and specific performance differs from one employee to another, which is based on the primary duties, functions and responsibilities of each position. the performance of organizational members allows personnel to perform all the tasks they are responsible for. if someone is motivated to work, can complete the assigned task on time, always contribute, and has good attitudes and behavior by work standards determined by the organization mailto:hermanneksi21@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 369 and the values prevailing in the environment. each person’s performance will not be separated from a person’s ability and the organization’s work environment in which they work. competence is the initial capital that a person must have to occupy a particular position and carry out work on his responsibilities. the state of the work environment only includes the person's response to the work environment so that it will realize the work of members of the organization. personnel at the bureau of assessment and development of the national police's education and training institute are precious. the police must manage them properly to make the best possible contribution. one of the main things that must be the focus of the police is the competence and performance of its personnel. because the personnel is incompetent, feels uncomfortable, belittled, and cannot reach their maximum potential, they will automatically not be able to focus on their work entirely. work motivation in oneself is the driving force of a series of processes of human behavior to achieve goals in completing tasks and working according to responsibilities. according to the results of observations and interviews from one of the bureau of assessment and development personnel of the national police education and training institute, the condition of the personnel in the bureau of assessment and development of the national police education and training institute has decreased the enthusiasm of the personnel in carrying out their duties; this is due to the lack of recognition of the success of personnel who have successfully carried out their responsibilities by leadership, resulting in no effort to improve their performance, plus the lack of enthusiasm of the personnel towards their current work. therefore, it is difficult for them to build internal work motivation. it can be seen from the three characteristics: the work motivation of organizational members and their influence on performance. performance is the rate at which each organization member can complete a task. work motivation can be influenced by interests, salary, security needs, interpersonal relationships, and job opportunities. work motivation is the primary basis for a person to enter an organization and fulfill his various needs within the framework of that person. therefore, the key to the success of subordinate mobilization by a leader lies in his understanding of work motivation theory. it becomes an influential driving force to improve organizational/company performance. according to research conducted by (idrus, 2020), from the results of hypothesis testing, it can be concluded that work motivation, leadership style and work environment simultaneously have a significant effect on yahukimo resort police (polres) personnel. another factor that is considered to impact police performance is leadership style. everyone looks forward to professional developments, such as promotions, because with this development, they will get better rights than the non-material and non-material rights that were previously obtained. figure 1 research framework h1 h2 h3 h4 work motivation job stress leadership style performance international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 370 based on the theoretical study and framework of thinking above, the hypotheses in this study are as follows: 1) h1: it is suspected that work motivation affects performance. 2) h2: it is suspected that leadership style affects performance 3) h3: it is suspected that work stress affects performance. 4) h4: it is suspected that work motivation, leadership style and work stress affect performance. methods the research was conducted at the jianbang bureau of the national police education and training center from december 2020 to november 2021. the research method used is a causal survey quantitative method. the variables used in this study include 3 (three) independent variables, namely work motivation, leadership style and work stress, while the dependent variable is performance. the research objects studied are work motivation, leadership style, work stress and performance. the research subject is the jianbang bureau of the national police education and training center. the population in this study were members of the jianbang bureau of the national police education and training center. the sampling technique used is non-probability sampling. population elements are selected based on their availability (for example, because they volunteer to be respondents) or because the researcher personally feels that they are representative of the population. the sampling technique uses a saturated sampling technique used in a population where all members are sampled (echdar, 2017). the sample in this study was 106 members of the jianbang bureau of the national police for education and training. meanwhile, for testing the instrument, as many as 30 people. the data analysis technique used is descriptive, inferential statistical data analysis, and test requirements analysis, namely classical assumption and multiple linear regression tests. result and discussion overview of the organization (bureau for assessment and development of the national education and training institute). main tasks; 1) organizing and planning activities for assessment, evaluation, validation, controlling education and training programs as well as activities in the field of information and literature 2) collect and validate information, data, procedures, procedures for processing information on education and training; 3) plan and organize activities for collecting, validating, reviewing and improving regulations, policies and procedures for components of educational standards. function; 1) study, evaluate and validate the management of prodiklat and prokermadiklat; 2) collection, validation, presentation of data, management, information, data and it and education and training documentation; 3) collection, validation, review and completion of regulations, policies and procedures for standard components of education and other regulations related to education and training. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 371 figure 2 organizational structure in this study, the characteristics that want to be known are gender, age, education level and occupation. more details about the respondent can be seen in the following characteristics, which are presented in a pie chart that shows the magnitude in number and percentage. table 1 respondents by gender valid frequency percent valid percent calcumulatif percent male 100 94.3 94.3 94,3 female 6 5.7 5.7 100.0 total 106 100.0 100.0 source: questionnaire 2021 figure 3 respondent diagram by gender based on figure 4.1 above, it can be seen that the number of respondents based on gender in this study had the highest number of men, namely 94%, and the second-largest gest number were women, namely 6%. this study indicates that male employees are the gender work a lot in the jianbang bureau of the national police education and training center. table 2. respondents based on education level frequency percent valid percent cumulative percent valid d3 8 7.5 7.5 7.5 s1 3 2.8 2.8 10.4 sma 95 89.6 89.6 100.0 total 106 100.0 100.0 source: questionnaire 2021 94% 6% male female international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 372 figure 4 respondent diagram based on education source: processed primary data, 2021 based on figure 4 above shows the percentage of respondents based on education level who work in the jianbang bureau of the national education and training center; the highest education is sma, which is 90%, the number of d3 education is 7%, the number of s1 education is 3%. these results indicate that members of the jianbang bureau of the national police education and training center have a reasonably high standard, namely a minimum of sma/smk. it reflects that the competence and expertise in carrying out work related to the assessment field create good. table 3. respondents based on working period frequence percent valid percent cumulative percent valid > 24 17 16.0 16,10 16.0 1-5 years 821 76.4 76.4 92.5 1823 years 6 5.7 5.7 98.1 6-9 years 2 1.9 1.9 100.0 total 106 100.0 100.0 source: questionnaire 2021 figure 5. respondent diagram based on years of service source: processed primary data, 2021 based on figure above shows the percentage of respondents based on years of service who worked in the jianbang bureau of the national education and training center, the most years of service were 1-5 years, which was 75%, >24 years of service, which was 16%, the number of years of service was 18-23 years, which was equal to 6% and 6-11 years of service as much as 2%. these results indicate that members of the jianbang bureau of the national police education and training 7% 3% 90% d3 s1 sma 16% 76% 6% 2% >24 1-5 year old 18-23 year old 6-11 year old international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 373 center have a reasonably good work experience of at least 1-5 years. it reflects that motivation and competence in doing work already have good knowledge. this validity test was conducted to determine the validity of the questionnaire or questionnaire. validity here means that the questionnaire used can measure what it is supposed to measure. the validity test can be done by comparing the calculated r-value with the r table. the estimated r value is taken from the output of the spss (statistical product and service solution). testing the validity of using the spss program with the pearson correlation method, which correlates each item with the total score of the questionnaire items. the basis for deciding the validity test is as follows: if r-count > r-table, then the question items are declared valid if r-count < r-table, then the question item is declared invalid the value of the r table is taken using the formula df = n – 2. that is df = 30 – 2 = 28, so that the r table is 0.361. the questionnaire can be said to be valid if the results of the questionnaire validity test have a calculated r-value greater than the r table value. the complete results of the validity test are in the following table. table 4. performance validity test results (y) indicator r count r table conclusion statement 1 0,858 0,361 valid statement 2 0,929 0,361 valid statement 3 0,877 0,361 valid statement 4 0,945 0,361 valid statement 5 0,904 0,361 valid statement 6 0,876 0,361 valid statement 7 0,778 0,361 valid statement 8 0,892 0,361 valid statement 9 0,869 0,361 valid statement 10 0,902 0,361 valid statement 11 0,758 0,361 valid statement 12 0,919 0,361 valid statement 13 0,946 0,361 valid statement 14 0,848 0,361 valid statement 15 0,915 0,361 valid statement 16 0,907 0,361 valid statement 17 0,927 0,361 valid statement 18 0,743 0,361 valid source: processed primary data, 2021 from the table above, it can be seen that the calculated r-value of the 19 performance variable statements tested and 18 statements are positive or have a value greater than the r table, which has a value of 0.361, so it can be concluded that 18 statements from each variable in this study are declared valid. table 5. work motivation validity test results (x1) indicator r count r table conclusion statement 1 0,850 0,361 valid statement 2 0,596 0,361 valid statement 3 0,551 0,361 valid statement 4 0,770 0,361 valid statement 5 0,748 0,361 valid statement 6 0,830 0,361 valid statement 7 0,688 0,361 valid statement 8 0,930 0,361 valid statement 9 0,819 0,361 valid statement 10 0,954 0,361 valid international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 374 statement 11 0,828 0,361 valid statement 12 0,858 0,361 valid statement 13 0,766 0,361 valid statement 14 0,156 0,361 invalid statement 15 0,797 0,361 valid statement 16 0,846 0,361 valid statement 17 0,936 0,361 valid statement 18 0,829 0,361 valid source: processed primary data, 2021 from the table above, it can be seen that the calculated r-value of the 18 work motivation variable statements tested and the 17 statements are positive or have a value greater than r table, which has a value of 0.361, and 1 statement is invalid because it is less than r table which has a value 0.361 so that it can be concluded that 17 statement items from each variable in this study were declared valid. table 6. leadership style validity test results (x2) indicator r count r table conclusion statement 1 0,916 0,361 valid statement 2 0,909 0,361 valid statement 3 0,937 0,361 valid statement 4 0,972 0,361 valid statement 5 0,936 0,361 valid statement 6 0,869 0,361 valid statement 7 0,850 0,361 valid statement 8 0,928 0,361 valid statement 9 0,939 0,361 valid statement 10 0,930 0,361 valid statement 11 0,967 0,361 valid statement 12 0,942 0,361 valid statement 13 0,971 0,361 valid statement 14 0,904 0,361 valid statement 15 0,961 0,361 valid statement 16 0,877 0,361 valid statement 17 0,914 0,361 valid statement 18 0,929 0,361 valid source: processed primary data, 2021 from the table above, it can be seen that the calculated r-value of the 19 leadership style variable statements tested and 19 statements are positive or have a value greater than the r table, which has a value of 0.361, so it can be concluded that the 20 statements of each variable in this study are declared valid. table 7. work stress validity test results (x3) indicator r count r table conclusion statement 1 0,742 0,361 valid statement 2 0,368 0,361 valid statement 3 0,168 0,361 invalid statement 4 0,790 0,361 valid statement 5 0,829 0,361 valid statement 6 0,789 0,361 valid statement 7 0,810 0,361 valid statement 8 0,869 0,361 valid statement 9 0,809 0,361 valid statement 10 0,863 0,361 valid statement 11 0,526 0,361 valid statement 12 0,445 0,361 valid international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 375 statement 13 0,825 0,361 valid statement 14 0,864 0,361 valid statement 15 0,771 0,361 valid statement 16 0,759 0,361 valid statement 17 0,584 0,361 valid statement 18 0,432 0,361 valid source: processed primary data, 2021 from the table above, it can be seen that the calculated r-value of the 18 work stress variable statements tested and the 17 statements are positive or have a value greater than the r t, able which has a value of 0.361, and 1 statement is invalid because it is less than r table which has a value 0.361 so that it can be concluded that 17 statement items from each variable in this study were declared valid. a reliability test determines how far a measuring instrument is reliable. reliability testing with all question items in this study used the cronbach alpha method (cronbach alpha coefficient). this method is used to find the instrument’s reliability, whose score is a range of several values or in the form of a scale. the basis for reliability testing is as follows: if the cronbach alpha value > 0.60, the tested questionnaire is declared reliable. if the cronbach alpha value < 0.60, the tested questionnaire is declared unreliable. table 8. work motivation reliability test results (x1) reliability statistics cronbach's alpha n of items .960 18 source: processed primary data, 2021 the reliability test results can be seen in the output of the reliability statistics. obtained cronbach's alpha value of 0.960. according to the criteria, this value is more significant than 0.60, so the questionnaire results on the work motivation variable distributed have a good level of reliability; in other words, the data from the questionnaire distributed can be trusted. table 9. leadership style reliability test results (x2) reliability statistics cronbach's alpha n of items .990 18 source: processed primary data, 2021 the reliability test results can be seen in the output of the reliability statistics. obtained cronbach's alpha value of 0.990. according to the criteria, this value is more significant than 0.60, so the questionnaire results on the distributed leadership style variable have a good level of reliability, or in other words, the data from the questionnaire distributed can be trusted. table 10. work stress reliability test results (x3) reliability statistics cronbach's alpha n of items .934 18 source: processed primary data, 2021 the reliability test results can be seen in the output of the reliability statistics. obtained cronbach's alpha value of 0.934. according to the criteria, this value is more significant than 0.60, so the questionnaire results on the job stress variable that are distributed have a good level of reliability, or in other words, the data from the questionnaires distributed can be trusted. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 376 table 11. performance reliability test results (y) source: processed primary data, 2021 the reliability test results can be seen in the output of the reliability statistics. obtained cronbach's alpha value of 0.980. according to the criteria, this value is more significant than 0.60, so the results of the questionnaire distributed performance variables have an excellent level of orality. alternatively, in other words, the data from the questionnaires distributed can be trusted. this normality test uses the liliefors test by looking at the significance value of kolmogorov smirnov. the test criteria are as follows: if the significance value (asym sig 2 tailed) > 0.05, the data is normally distributed. if the significance value (asym sig 2 tailed) < 0.05, the data is not normally distributed. to see the complete results of a sample from a normally distributed population or not, it can be seen in the following normality test table. table 12. normality test result one-sample kolmogrov-smirnov tes performance work motivation leadership style work stress n normality parameters most extreme differences kolmogorovsmirnov z mean std. deviation absolute positive negative 106 74.1321 10.69853 .072 .069 -.072 .741 .643 106 67.5283 12.31276 .104 .088 -.104 1.073 .200 106 73.4151 11.89307 .113 .082 -.113 1.168 .131 106 69.5755 9.68351 .127 .116 -.127 1.312 .064 source: processed primary data, 2021 based on table 12, formulate the value of asymp.sig. (2-tailed) > from 0.05, namely performance variables 0.643, work motivation 0.200, leadership style 0.131 and work stress 0.64, it can be concluded that all variables in this study are normally distributed. multicollinearity can be known by looking at the tolerance value (a) and variance inflation factor (vif). the independent variable experienced multicollinearity. the cutoff value commonly used to indicate the presence of multicollinearity is the tolerance value > 0.10 or the same as the vif value <10. the results of the multicollinearity test are as follows: table 13. multicollinearity analysis results model unstandardized coefficients standardized coefficients t sig. collinearity statistics b std. error beta tolerance vif 1 (constant) 22.842 5.448 4.192 .000 work motivation .494 .086 .569 5.743 .000 .318 3.143 model unstandardized coefficient standard coefficient t sig. collineraity statistics b std. error beta tolerance vif (constant) work motivation leadership styles job stress 22.842 .494 .262 -.020 5.448 .086 .090 .062 .569 .292 -.018 4.192 5.734 2.930 -.313 .000 .000 .004 .755 .318 .316 .987 3.143 3.166 1.013 reliability statistics cronbach's alpha n of items .980 18 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 377 leadership style .262 .090 .292 2.930 .004 .316 3.166 work stress -.020 .062 -.018 -.313 .755 .987 1.013 source: processed primary data, 2021 based on the results of the multicollinearity test, each independent variable has a vif value of 3.143, leadership style 3.166, work stress 1.013. because the tolerance value is greater than the minimum requirement (> 0.1) and the vif value is lower than the requirement (< 10), multiple linear regression analysis does not have a correlation problem between the independent variables. a good regression equation model does not have heteroscedasticity problems; if the points on the scatterplot graph between the model's predicted value and the residual value are randomly distributed, they do not form a specific pattern such as triangles, rectangles, standard curves, and so on. figure 6. heteroscedasticity analysis results source: processed primary data, 2021 based on the scatterplot image, it can be seen that the points in the image spread randomly and are spread above and below the number 0 on the y-axis. it can be concluded that there is no heteroscedasticity in the data. the autocorrelation test was conducted to identify an autocorrelation between the errors that occurred between the periods tested in the regression model. the durbin-watson test value must be seen to determine whether there is autocorrelation. table 14. autocorrelation analysis results model r r square adjusted r square std. error of the estimate durbinwatson 1 .825a .681 .671 6.13505 1.923 source: processed primary data, 2021 autocorrelation test using the durbin-watson test. the calculated durbin-watson value obtained the durbin watson value of dw = 1.923. based on the existing categories, the dw value is 1 < dw (1.923) < 3, which means no autocorrelation. it can be concluded that the multiple linear regression analysis carried out does not have a correlation problem in the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 378 based on the calculation of multiple linear regression analysis carried out through statistics using the spss 25 program, the following results were obtained: table 15. multiple linear regression analysis results model unstandardized coefficient standard coefficient beta t sig. b std. error (constant) work motivation leadership style work stress 22.842 .494 .262 -.020 5.448 .086 .090 .062 .569 .292 -.018 4.192 5.734 2.930 -.313 .000 .000 .004 .755 source: processed primary data, 2021 based on the results in the table, the following regression equation is obtained: y = 22.842 + 0.494x1 + 0.262x2-0.020x3+e the multiple linear regression equation can be described as follows: 1) constant = 22.842 2) if the variables of work motivation, leadership style and work stress are assumed to be constant, the performance will increase by 22.842. 3) coefficient of work motivation (x1) the value of the work motivation coefficient is 0.494. stating that an increase will follow every 1 score increase for work motivation in performance of 0.494. 4) coefficient of leadership style (x2) the leadership style coefficient value is 0.262. stating that an increase will follow every 1 score increase for leadership style in performance of 0.262. 5) coefficient of work stress (x3) the coefficient of work stress is -0.020. stating that a decrease will follow every 1 score increase to -0.020 in performance of -0.20. table 16. r . test results model r r square adjusted r square std. error of the estimate durbinwatson 1 .825a .681 .671 6.13505 1.923 source: processed primary data, 2021 from the table above, it can be seen that the resulting r-value is 0.825, meaning that the influence between the independent variable and the dependent variable is strong. while the value of r square is 0.681 or 68.1%, meaning that the influence of the independent variables, namely work motivation, leadership style, and work stress, on the performance variable is 68.1%. the remaining 31.9% is influenced by other variables not examined. to determine the effect of work motivation, leadership style and work stress on the dependent variable, namely performance, it is necessary to do a t-test. partial testing can be seen from the t-test. if the value of sig < 0.05, ho is rejected, which means there is a significant effect. partial test results can be seen in the following table: table 17. t . test analysis results model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 22.842 5.448 4.192 .000 work motivation .494 .086 .569 5.734 .000 leadership style .262 .090 .292 2.930 .004 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 379 job stress -.020 .062 -.018 -.313 .755 1) the results of the t-test of motivational variables have a positive effect on performance. to prove that work motivation has a positive effect on performance, the hypotheses tested are as follows: h0: partially, there is no positive and significant influence between work motivation on performance. h1: partially, there is a positive and significant influence between work motivation on performance. from the testing results with the partial hypothesis of the t-test of significance, as shown in the table above, the variable work motivation (x1) obtained at-count value of 5.734. while the statistics table (t table) and hypothesis testing with = 5%. with the degree of freedom of the test is n – k = 106 4 = 102, the t table value is 1,983. based on these data t count 5.734 > t table 1.983. so it can be concluded that the independent variable of work motivation partially influences performance. 2) t-test results of leadership style variables have a positive effect on performance to prove that leadership style influences performance through, the tested hypotheses are as follows: h0: partially, there is no positive and significant influence between leadership style on performance h2: partially, there is a positive and significant influence between leadership style on performance from the results of testing with the partial hypothesis of the t-test of significance, as shown in the table above, the leadership style variable (x2) obtained at-count value of 2,930. while the statistics table (t table) and hypothesis testing with = 5%. with the degree of freedom of the test is n – k = 106 4 = 102, the t table value is 1,983. based on these data t count 2,930 > t table 1,983. so that it can be concluded that the independent variable leadership style partially has an influence and is significant on performance. 3) t-test results of leadership style variables have a positive effect on performance to prove that leadership style influences performance through, the tested hypotheses are as follows: h0: partially, there is no positive and significant influence between leadership style on performance h2: partially, there is a positive and significant influence between leadership style on performance from the results of testing with the partial hypothesis of the t-test of significance, as shown in the table above, the leadership style variable (x2) obtained at-count value of 2,930. while the statistics table (t table) and hypothesis testing with = 5%. with the degree of freedom of the test is n – k = 106 4 = 102, the t table value is 1,983. based on these data t count 2,930 > t table 1,983. so that it can be concluded that the independent variable leadership style partially has an influence and is significant on performance. 4) t-test results of work stress variable affects performance to prove that work stress affects performance, the hypothesis tested is as follows: h0: partially, there is no positive and significant effect between work stress on performance h2: partially, there is a positive and significant effect between work stress on performance from the testing results with the partial hypothesis of the t-test of significance, as shown in the table above, the work stress variable (x3) obtained at-count value of -0.313. while the statistics table (t table) and hypothesis testing with = 5%. with the degree of freedom of the test is n – k = 106 4 = 102, the t table value is 1,983. based on these data t count -0.313 < t table international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 380 1.983. so it can be concluded that there is not enough evidence that work stress on employee performance. to prove that work motivation (x1), leadership style (x2), and job stress (x3) simultaneously have a direct positive effect on performance (y) through the tested hypotheses as follows: h0: simultaneously, work motivation (x1), leadership style (x2) and work stress (x3), there is no positive effect on performance. h4: simultaneously, work motivation (x1), leadership style (x2) and work stress (x3) have a positive influence on performance. table 18. simultaneous test analysis results anova model sum of squares df mean square f sig. 1 regression 8178.993 3 2726.331 72.434 .000a residual 3839.158 102 37.639 total 12018.151 105 a. predictors: (constant), stress_work, motivation_work, leadership_style b. dependent variable: performance source: processed primary data, 2021 based on the results of the simultaneous test for the variables of work motivation and leadership style with the dependent variable, namely performance, obtained f count = 133,637 and f table df1 = 4-1 = 3 while df2 = n – k = 106 – 4 = 102 and with = 5% then f table is 3.09. f count 72,434 > f table 2.69, then h0 is rejected, and h4 is accepted. it shows that h4 is proven that there is a direct and positive influence on work motivation (x1), leadership style (x2) and work stress (x3) simultaneously on performance (y) which means that the regression model can explain the independent variables as a whole. this research was conducted to obtain a complete understanding of the effect of work motivation (x1) and leadership style (x2), and work stress (x3) on performance. the research results will be discussed in the following concerning the research objectives. from the testing results with the partial hypothesis of the t-test of significance, as shown in the table above, the variable work motivation (x1) obtained at-count value of 5.734. while the statistics table (t table) and hypothesis testing with = 5%. with the degree of freedom of the test is n – k = 106 4 = 102, the t table value is 1,983. based on these data t count 5.734 > t table 1.983. so it can be concluded that the independent variable of work motivation partially influences performance. the results of this study are by research conducted (makki & abid, 2017). the results showed that intrinsic and extrinsic motivation positively correlated with organizational member task performance, and intrinsic and extrinsic motivation affected organizational member task performance. while intrinsic motivation denotes the performance of action out of interest or pleasure, extrinsic motivation arises from externally or socially created reasons to act. extrinsic motivators such as money or other rewards can produce extrinsic motivation because they generate a desire for the consequences of the activity; they do not create a desire to engage in activities for their benefit. when people engage in activities for extrinsic rewards, their motivation is embedded in the environment rather than themselves. in contrast, intrinsic motivation exists within the individual and can be utilized and enhanced by an environment that supports individual autonomy and competence (legault, 2016). according to research (masydzulhak et al., 2016), work motivation and organizational members' performance variables in this study are positive and significant. the performance of organizational members increases when work motivation increases. the partial test results (t-test) show that work motivation has a significant positive effect on the performance of organizational members (aima et al., 2017). these results match the hypothesis international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 381 with available data and confirm herzberg's theory, better known as the theory of motivation and hygiene. an individual's relationship with his job is the primary relationship. his attitude towards work can determine his success. two factors in which our intrinsic factors drive organizational members to become motivated (comes from within each individual) and extrinsic factors which are forces that come from outside a person, especially from the organization they work for. the achievement motivation variable shows a positive and significant influence on performance (mubarok, 2018). thus, motivation shows a positive impact on employee performance. when the motivation factor goes up/down, the employee's performance will also be positively correlated, namely by showing an increase/decrease. therefore, these findings support the theory and results of previous studies that motivation affects the performance of organizational members. the results described in this study describe that intrinsic and extrinsic motivation and task performance of organizational members vary according to intrinsic motivation research variables such as recognition of success, recognition of challenging work, and job advancement. it can be evidenced by previous research, which states that when individuals are intrinsically motivated, they pursue activities for the interest and pleasure that these activities provide (csikszentmihalyi, 1975) (makki & abid, 2017). this study also reveals that extrinsic motivation will not differ between male and female organizational members, which can be proven by previous research, which states that extrinsic motivation with indicators of work environment, salary, relationships with co-workers and effective supervision has generally been recognized as a type of mild inspiration, and bad (even if strong) in contrast to implicit inspiration (e.g., decharms, 1968) in (makki & abid, 2017). thus, it can be concluded that work motivation significantly affects performance. from the results of testing with the partial hypothesis of the t-test of significance, as shown in the table above, the leadership style variable (x2) obtained at-count value of 2,930. while the statistics table (t table) and hypothesis testing with = 5%. with the degree of freedom of the test is n – k = 106 4 = 102, the t table value is 1,983. based on these data t count 2,930 > t table 1,983. so that it can be concluded that the independent variable leadership style partially has an influence and is significant on performance. the results of this study are by research conducted by (nawoseing'ollan & roussel, 2017). leadership style affects the performance of organizational members because they; let corporate members work the way they believe in, develop trust in them and let them be innovative. these leaders are approachable, treat organization members with respect and encourage them to follow established procedures to maintain required standards and try out new ideas. organizational members make decisions and implement them. authoritative leaders make organizational members feel proud to be associated with them because they show a sense of power, make personal sacrifices and always think for the betterment of the whole group. leadership is the key to good performance because it coordinates the utilization of human resources and other resources in the organization. a good leader motivates organizational members and motivates them not only to improve their work performance and commitment to an organization but also to exceed job requirements and improve the organization's general performance. research results support this (pawirosumarto, bachelor, & muchtar, 2017). it is statistically proven that the leadership style individually or partially has a positive and significant effect on employee performance. if leadership is vital in directing and leading employees, then performance in carrying out obligations and duties will also be good, and vice versa. the results of the study (pawirosumarto, bachelor, & gunawan, 2017) show that leadership style has a significant and positive influence on the performance of organizational members at parador hotels and resorts, which means that leadership style is one of the important variables that can improve the performance of organizational members. the results described in this study describe the leadership style variables using the dimensions of directive, supportive, participative, and achievement orientation. however, if a leader can master all leadership styles, he can not only direct his members to work according to directions/standards/rules. defined, but leaders need to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 382 provide opportunities for their members to participate in decision-making, make processes, improve their abilities/skills, and the ability to create favorable working conditions (pertiwi et al., 2019). leadership is one of the most critical factors for the success of organizational management. effective leadership will be able to grow the motivation of organizational members so that productivity, loyalty, and satisfaction of subordinates or members of the organization increase. at first, many thought leaders were born, but effective leadership formation can be studied (hasibuan, 2016) (ramly et al., 2020). leadership style is the behavior or method leaders use to relate to their subordinates to achieve goals or objectives that have become shared commitments. a leader must have a leadership style that is considered effective to attain company goals or objectives. thus, it can be concluded that leadership style significantly affects employee performance. the results of testing with the partial hypothesis of the t-test of significance, as shown in the table above, show that the work stress variable (x3) obtained at-count value of -0.313. while the statistics table (t table) and hypothesis testing with = 5%. with the degree of freedom of the test is n – k = 106 4 = 102, the t table value is 1,983. based on these data t count -0.313 < t table 1.983. so it can be concluded that the work stress-free variable partially has no influence and is not significant on performance. the results of this study are by (krismi, 2018). the results of this study indicate that there is no influence between work stress and the performance of police officers. jianbang members feel that their duties can be carried out correctly according to existing standard operating procedures and complete their tasks. even though they feel pressured by their duties, they will still carry out their duties well because the functions carried out are by the existing program results standards. the heavy or light tasks that are handled already have standard operating procedures for handling them, so the studies they are involved in or the cases they are involved in will not impact work stress and member performance because from the start, they understand standard operating procedures as members. work process. it will support members' performance levels and minimize pressure on police officers to complete their work (krismi, 2018). furthermore, it is also supported by research conducted by (hotiana & febriansyah, 2018). the study results show that work stress has no significant effect on employee performance in research (arfani & luturlean, 2018). it indicates that work stress does not affect performance. (soelton & yasinta, 2018) his research shows that the coefficient of the work stress variable does not affect employee performance. because the government has determined members’ workload to be organized and has a load as a standard of work, harmony among co-workers is established, and personal problems are not equated with work problems. thus, it can be concluded that there is insufficient evidence that there is an effect of work stress on the performance of the personnel of the bureau of assessment and development of the national police education and training institute. based on the results of simultaneous tests for the variables of work motivation, leadership style and work stress with the dependent variable, namely performance, it is obtained that f count = 133,637 and f table df1 = 4-1 = 3 while df2 = n – k = 106 – 4 = 102 and with = 5% then f table is 3.09. f count 72,434 > f table 2.69, then h0 is rejected, and ha is accepted. it shows that h4 is proven that there is a direct and positive effect simultaneously on work motivation (x1), leadership style (x2) and work stress (x3) on performance (y) which means that the regression model can explain the independent variables as a whole. herpen, praag, and cools, in the journal performance measurement and the influence of compensation on motivation on the relationship between motivation and the world of work, show that experience supports the relationship between job dissatisfaction, lack of motivation, and intention to quit (rony, 2016). according to robescu & iancu in (indrianto et al., 2020), motivation is all internal and external driving forces that make individuals engage in activities to achieve specific goals. organizations expect organizational members to use their knowledge, energy, skills, and part of their time to do their best in the organization, and organizational members, on the other hand, expect rewards. organizations can motivate organizational members to optimize their work by offering value, tips, and rewards. if members of the organization are not motivated to work, the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 383 impact on the company/organization will be very harmful and can disrupt the activities of the company/organization. jianbang bureau applies herzberg's theory in organizations by having programs to increase staff motivation through staff performance evaluation, organizational recognition/rewarding, division of responsibilities, monitoring the progress and development of members' work, granting promotions, building working relationships between people and other factors that can increase people's motivation to work. motivation is highly dependent on leadership factors in the organization, namely the extent to which the leader raises the motivation of members manifested in increasing morale and work ethic to increase productivity to improve performance to achieve organizational goals. leadership style is how the leader, through actions and words, influences organizational members to want to work harder to achieve organizational goals. it means that the more precise the leadership style of the jianbang police bureau leadership style, the better the jianbang police bureau's performance will be. however, if a leader can master all leadership styles, he can guide his members to work according to the direction/standards/rules set. still, the leader needs to provide opportunities for his members to participate in decision-making. cultivate and improve their abilities/skills and create favorable working conditions. job stress is a state of tension that affects a person's thought processes, emotions, and conditions resulting in excessive stress threatening a person's ability to process the environment, which interferes with their task performance. therefore, it can hinder them in carrying out their duties. poor stress management often causes a person's disability to interact with his environment actively, both inside and outside the work environment. the employee concerned will face various negative symptoms, ultimately affecting his performance. thus, it can be concluded that work motivation, leadership style, and work stress simultaneously significantly affect employee performance. conclusion based on the results of data analysis, hypothesis testing and discussion, some conclusions can be drawn as follows: 1. work motivation has a significant effect on performance. intrinsic factor motivation is the driving force for personnel to motivate themselves (coming from within each personnel). extrinsic factors come from outside the personnel, especially from the organization, making personnel excited at work. 2. leadership style has a significant effect on personnel performance. it means that the leadership style affects the performance of personnel because the leaders are important figures in providing direction and goals and a role in supervising performance results in the organization; a good and conceptualized leadership style will improve employee performance. 3. there is not enough evidence that there is a significant negative effect of work stress on performance jianbang bureau personnel can complete their duties correctly by existing standard operating procedures even though they feel pressured by their responsibilities and have the impact of work stress, members will continue to carry out their duties properly because the tasks are carried out by the existing program results standards and functions must be completed by targets and quality of work. however, there is insufficient evidence that work stress affects the performance of the bureau of assessment and development of the national police education and training institute. 4. work motivation, leadership style, and work stress significantly affect employee performance. simultaneously, leadership style, work motivation and stress will improve employee performance if appropriately managed. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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(2019). millennial generation in accepting mutations: impact on work stress and employee performance. international journal of social sciences and humanities, 3(1), 102-114. https://doi.org/10.29332/ijssh.v3n1.268 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 205 msmes marketing strategies of batik malangan in the covid19 pandemic volume: 3 number: 1 page: 205-211 1nova dwi hernanik, 2sudarmiatin sudarmiatin, 3agus hermawan 1faculty of economics and business, wisnuwardhana university of malang 2,3faculty of economics and business, state university of malang corresponding author: nova dwi hernanik e-mail: nova.dwi.2104139@students.um.ac.id article history: received: 2022-12-24 revised: 2022-02-11 accepted: 2022-03-05 abstract: economic activity must grow and develop faster than the growth in the number of people looking for work. one closely related element to economic growth is msmes, namely micro, small and medium enterprises. indonesia wealth assets that can be used as objects of batik tourism are also used as indonesian cultural identity to the world. it is the reason that attracts researchers to make batik blimbing malang smes the research object. currently, the main task of batik blimbing malang that must be carried out as a batik industry that is sufficiently developed to maintain the viability of its business in the situation of the covid19 pandemic era, is one of them by designing appropriate promotional strategies to face market competition. therefore, this study aims to explore the sales promotion strategy of smes by conducting a qualitative research approach. this study was conducted on batik blimbing malang. the results showed that the strategy of batik blimbing malang in maintaining its business continuity, among others, was to do several points, including: advertising, personal selling, sales promotion, public relations, word of mouth, and customer relationships. keywords: promotion strategy, msmes, batik cite this as: cite this as: hernanik, n. d., sudarmiatin, s., hermawan, a. (2022). “msmes marketing strategies of batik malangan in the covid19 pandemic.” international journal of environmental, sustainability, and social sciences, 3 (1), 205-211. introduction in life, humans are always closely related to various economic activities as an effort to fulfill needs and the wheels of material movement. therefore, economic activity must grow and develop faster than the growth in the number of people looking for work. one closely related element to economic growth is msmes, namely micro, small and medium enterprises. micro, small, and medium enterprises referred to in law no.20 of 2008 chapter 1 article 1 are: 1) micro-enterprises are businesses owned by individuals or individual business entities are productive businesses that meet the criteria as stipulated in law no.20 of 2008 2) a productive economic business that stands alone is called a small business, carried out by individuals or business entities that are not subsidiaries or a controlled branch or a direct or indirect part of a large business that meets the criteria in law no. 20 of 2008. 3) medium business is a productive economic business that is not a subsidiary or part of a small or large business; this business is independent with the amount of asset wealth regulated in law no. 20 of 2008. based on the above understanding, the researcher can conclude that msmes are micro, small and medium enterprises that stand alone and are productive economic businesses carried out by individuals or an individual business entity that fulfills a criterion regulated in the law has been stipulated. the latest data from the ministry of cooperatives and msmes through its official website in 2018-2019 the development of msmes is as follows: mailto:mkyela642@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 206 table 1. msme growth in 2018-2019 msme development msme development table 2018 2019 year of development 2018-2019 number of smes 64.194.057 65.465.497 1.271.440 (1,98%) labor growth 116.978.631 119.562.843 2.584.212 (2,21%) pbd at current prices 9.062.581,3 9.580.762,7 518.181,3 (5,72%) gdp at constant prices 5.721.148,1 7.034.146,7 1.312.998,6 (22,95%) total non-oil exports 293.840,9 339.190,5 45.349,6 (15,43%) investment at current price 2.564.549,5 2.619.382,0 54.832,5 (2,14%) investment at a constant price 1.675.139,6 1.716.750,0 41.610,4 (2,48%) source: ministry and smes processed from bps data the batik industry is one of the most developed msmes in indonesia; unesco has recognized that indonesian batik was a non-material world cultural heritage on october 2, 2009; since then, many activities have been carried out to introduce batik to the whole world. besides being an asset of indonesia's wealth that can be used as an object of tourism, batik is also used as an indonesian cultural identity to the world. euis saedah, as the director-general of small and medium industry at that time, revealed that indonesian batik was a superior product whose quality was better than the quality of imported products (ministry of industry., 2017) on the island of java, batik has spread in several areas, one of which is in the city of malang, east java. batik blimbing malang is one of the batik industries that is already known by the wider community. the location itself is on jl. great temple no. 6 malang, east java, indonesia. msme batik blimbing malang has marketed its products from java, kalimantan, bali, to sumatra. this company has also proven that batik blimbing malang can become one of the icons of malang city in every event it participates in to attract journalists to post and publish in newspapers and online media. in addition, it attracts researchers to make batik blimbing malang smes the object of research. currently, the main task of batik blimbing malang that must be carried out as a batik industry that is sufficiently developed to maintain the viability of its business in the situation of the covid-19 pandemic era, is one of them by designing appropriate promotional strategies to face market competition. due to a pandemic like now, all businesses must also be affected; as a result, sales and income also experience a decline, including msme batik blimbing malang. the results of interviews with mrs. auliya as the manager of the batik blimbing malang business conducted by researchers said that the promotional strategies that had been carried out included participating in exhibitions, opening training to introduce batik products to the general public about how to make batik at the production site of batik blimbing malang, besides that, batik blimbing malang also conducts promotions through its social media accounts, namely instagram, facebook, whatsapp, and also makes its own business website. however, the batik blimbing malang business is still experiencing promotional problems in e-commerce media such as shopee, lazada, bukalapak, because the products produced by batik blimbing malang are limited edition products, so they cannot provide large amounts of stock. not a few msmes have finally gone out of business due to inappropriate strategies so that they can be immersed in increasingly fierce competition plus in a slumped economic situation due to the covid-19 virus; now, people in business must be observant in determining strategies, including promotional strategies; therefore researchers want to explore more in information to informants about the strategies implemented by batik blimbing malang in dealing with the current covid-19 pandemic. methods the method used by researchers in this study is qualitative (phenomenology). this study was proposed to determine the promotion strategy for msme batik blimbing malang during the covid-19 pandemic. qualitative methods present the nature of the relationship between international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 207 researchers and informants, research objects and subjects directly. the research location is the place or location where the researcher conducts research. researchers will obtain data and information related to the theme, problem, and research focus based on this location. this research was conducted at jl's umkm batik blimbing malang location/industrial house. candi jago no. 6 malang – east java. the research focus is used to limit the study in a study so that the object under study is not too broad. based on this description, the focus of this thesis's research is on identifying and explaining the promotional strategy used by msme batik blimbing malang during the covid-19 pandemic. the researcher also conducted direct interviews with the owners of umkm batik blimbing malang. the informant's data is contained in the following table: table 2. research informants no name ages description 1. aulya rismawati 38 malang blimbing batik manager 2. roni kuncoro 41 malang blimbing batik consumers 3. erni arinda 20 malang blimbing batik consumers 4. elvira 45 malang blimbing batik consumers source: processed by the researcher (2021) result and discussion the beginning of the establishment of the batik blimbing malang industry started as a homebased business that mrs. wiwik niarti started; she started this business from her hobby, namely drawing, and at that time, she participated in a written batik training activity held in the blimbing village to raise the potential of the pkk in the blimbing village. from there, mrs. wiwik niarti saw that batik had considerable potential, so that she was interested in running a batik business; with the help of her family, namely her husband and daughter, she started running the batik blimbing malang business, precisely in 2011 the batik blimbing malang business was officially established. batik blimbing malang business is an independent business with its own capital and managed by one family; each family member has a different mandatory role. "...so the history of the poor blimbing batik started with an activity held by the wards to raise the potential of the blimbing subdistrict pkk then there we started running and started production, so my mother started it, we saw the batik business as a promising business, and we became an independent business in 2011…" (aulya rismawati). apart from being the owner, mrs. wiwik niarti also acts as a designer, while her husband is in charge of administration. her daughter, mrs. auliya rismawati, is responsible for everything from production to marketing. "besides being the owner, my mother also acts as a designer; if i am the manager, my father is the administrator, then i also have a younger brother who started the digital online. as time went on, there were only three of us because my sister was already married, and we were also assisted by employees... (aulya rismawati). batik blimbing malang is located on jalan candi jago no. 6, blimbing village, malang city. since its inception, batik blimbing malang has focused its efforts on introducing batik products to the world, especially batik malang products, so that this business has always been active in participating in exhibitions, seminars, training and other events. however, in its development over the past 10 years, batik blimbing malang has experienced ups and downs, especially in the last few years since the covid-19 virus hit indonesia; the batik blimbing malang business has also been affected. before the covid-19 pandemic in indonesia, malang's blimbing batik business always increased, although not rapidly. however, since the outbreak of the covid-19 virus, the batik blimbing malang business has experienced a drastic decline; even in the first 3 months of the pandemic, batik blimbing malang did not get a turnover. "...yes indeed for business improvement, thank god, until before the pandemic our business gradually increased, but because of the pandemic automatically everything adapted, so at the beginning of the pandemic we immediately international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 208 fell sharply, in the first three months of the beginning of the pandemic we had no turnover. so it because of activities must be stopped…" (aulia rismawati). however, batik blimbing malang can still survive by developing and continuously updating the company's strategy. in addition, other efforts, namely the profits obtained, are used for company development and innovation, and through the activities participated in by batik blimbing malang, this business is quite well known as one of the producers and sellers among themselves or in the online world. "the advantages we get are clear for business development and innovation, we also always build networks for the expansion of business innovations...." (aulia rismawati). batik blimbing malang provides various kinds of batik motifs and product variants from batik materials; batik blimbing malang motifs are also often used as trendsetters by other batik makers. by combining a blend of traditional and modern elements, batik blimbing malang reflects the cultural character of the indonesian people who are increasingly advanced but still respect the ancestral culture, therefore to continue to preserve batik and introduce batik properly to the community. the existence of batik blimbing malang is then strengthened by the issuance of a business license or business legality, not only that batik blimbing malang also has trademark patents and motif copyrights. in addition to having complete official documents, the batik blimbing malang business is also strengthened by a creation registration letter from the ministry of law and human rights with creation number 077338. following article 72 of law no. 28 of 2014 concerning copyright. copyright is an exclusive right for the creator or recipient to publish his creation and give permission without reducing the restrictions according to the applicable laws and regulations. copyright is included in immaterial objects, namely property rights, whose object rights are intangible objects (intangible objects). so, in this case, it is not the physical object or goods that are copyrighted, but what is contained in it that has the copyright. "...thank god we already have a brand patent, then for the copyright of our motifs, we also have several copyrights, we have also obtained them for the legality of their business..."(aulia rismawati). every business must face obstacles, especially in the current pandemic situation; it definitely needs to adapt to existing conditions. amid covid-19, direct sales generally have decreased due to the pattern of people staying at home. in addition, many msmes choose not to open their shops or businesses because of restrictions on operating hours in several areas, including malang city as well. one way to keep running a business, reach more consumers, and expand market share that msmes can do is to expand their network by utilizing e-commerce sales. e-commerce is how consumers buy and sell goods electronically, and companies use computers as intermediaries for commercial transactions via computers. as many as 58.8% of msmes decided to lower the prices of products and services, it is done to maintain their business, but as a result, their profits decreased by more than 75% (syamsudin., 2020). the report is based on data obtained from research by bank indonesia, which shows that the average sales of msmes have decreased product sales by up to 50% to msmes due to the covid19 outbreak, which is capital. in mid-august 2020, the minister for cooperatives and smes said that 40% of msmes were closed due to capital problems. finally, the impact that msmes feel is on distribution. the ministry of cooperatives and msmes also said that 20.01% experienced distribution disruptions due to physical restrictions due to the pandemic. e-commerce which was originally an online retail mechanism, now has a broader meaning. (laudon & traver, 2016) show that e-commerce has formed a new digital market with more transparent prices, easy access, and a global market with efficient warehouses. even if it is not perfect, e-commerce will directly affect the relationship between a company or business personnel with its suppliers, customers and competitors, and can easily promote products and adopt other merchant marketing methods. some e-commerce that can be used by indonesian msme participants, such as shopee, tokopedia, buka, olx, lazada, and others. currently, batik blimbing malang is still unable to follow developments by selling using market places such as shopee, lazada, buka and so on, this is because the products produced by batik blimbing malang are exclusive products, so they cannot be produced with a lot of stock, besides that at the time of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 209 production sometimes the colors produced can be different from the colors that are drawn, it makes the owner of batik bliming malang hesitate to sell in the market place. strategy during the covid 19 pandemic. in dealing with the current pandemic situation, more strategies are needed to survive in the face of economic impacts that affect all factors, including the community's economy. batik blimbing malang applies several marketing strategies, and one of them is the most important strategy, namely promotion, because promotion is a product introduction activity from umkm batik blimbing malang, which is used to influence consumers to get to know the products offered and be interested in buying them. in the face of competition, batik blimbing malang msmes make several efforts as follows: advertising. advertising or advertising is paid non-personal communication about an organization, product, or idea by an identified sponsor. advertising is one of the most popular forms of promotion by the general public. advertising is known for having a broad reach. the following are some of the advertising media used by batik blimbing malang, namely: a.) social media: in its application, batik blimbing malang uses social media in the form of instagram, whatsapp, and facebook. mrs. aulia as a business manager, said to the author during an interview that she said that: "now everything is online, so we advertise through instagram, and we have started making real stories, making story was too, while we use the web instagram, whatsapp and facebook. ...” (aulya rismawati). b.) electronic media and print media: in utilizing electronic media, batik blimbing malang has made advertisements on several radio broadcasts, including rri radio, mfm radio regularly, as explained by the informant that: "...before this, we have participated in at rri and then on mfm radio, we promote there, but periodically, so it doesn't continue like that…” (aulya rismawati). in addition, batik blimbing malang has also broadcast advertisements on several television stations, including malang tv, mhtv, and tvri channels. personal selling. personal selling is a personal approach to consumers who will be addressed, or can also make direct contact with potential customers to purchase so that a positive relationship is expected between sales and potential customers. promotional strategies carried out by batik blimbing malang through personal selling include participating in events, seminars, and participating in social events such as pkk and msme groups or communities. in addition, before the pandemic, batik blimbing malang was also one of the educational tourism destinations in the city of malang, so it was often visited, starting from school children, students, even foreign tourists, came to visit to increase their knowledge, in addition, they were also introduced to products from batik blimbing malang so that they can be interested in buying. "...yes, because in all online media, we give a contact number anyway, so we always include it there so they can contact via whatsapp or telephone like that..." (aulya rismawati). sales promotion. sales promotion is the desire to offer incentives within a certain period to encourage the desire of consumers, sellers, or intermediaries (kotler & keller 2016, kotler & armstrong 2016). tools used include samples, coupons, cashback offers, price reductions, prizes, stickers, bonuses, contests, and more. the promotional strategy carried out by batik blimbing malang through sales promotions, among others, is through mini-game activities that are held on social media belonging to batik blimbing malang. besides that, some give-aways are held regularly through facebook or instagram owned by batik blimbing malang; there is also a contest for making batik. batik motif design which will then be chosen by the winner and given a prize, the prize given can be in the form of cash or batik products to introduce and attract potential consumers to buy or just get to know the products from malang blimbing batik, besides blimbing malang batik as well participate in festivals, virtual exhibitions and other activities. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 210 public relations. according to (lutpioadi. 2014), public relations are an important marketing technique; public relations is very concerned with several marketing tasks, including building an image, overcoming problems and issues, strengthening the company's position, and influencing the public (hardilawati., 2019). public relations programs that can be carried out include publications, important events, investor relations, exhibitions, and sponsoring events. the promotional strategy carried out by batik blimbing malang through public relations is, among others, through batik blimbing malang collaborating with government agencies because, since the establishment of msmes, batik blimbing malang has received support from the government and has also collaborated with several students from the brawijaya university malang campus. in addition, batik blimbing malang also establishes good relations with the surrounding community, one of which is in community social activities in the environment around the msme batik blimbing malang, such as pkk activities with mothers in the batik blimbing malang business environment. electronic word of mouth at batik blimbing malang. according to puspita and yuliati (2016), word of mouth is part of a promotional strategy in marketing activities through one person to another who is satisfied with the product that has been used and then introduces the product so that it can generate a certain level of sales. word of mouth spreads through business, social, and community networks. batik blimbing malang has several social media used in communicating with its customers, namely: facebook, instagram, web and whatsapp. the social media is used to form an electronic word-of-mouth simulation. customer relationship. batik blimbing malang must also take care of existing customers, build customer satisfaction, and gain customer loyalty in the current pandemic era. one way that can be done to continue the viability of the business is to build marketing relationships with existing customers to build strong and mutually beneficial relationships. to establish a good relationship with customers, the company should show a sense of concern for consumers who are experiencing difficulties due to being affected by the current pandemic, for example, by offering free shipping product promotions. take advantage of the current situation during the covid-19 pandemic. "...we can't participate in the marketplace, we can't follow the marketplace because the marketplace must have a lot of stock while we are limited edition products, then for product details we learn from other friends so sometimes if it's batik, ms. yes, today's production is the red color of the flag, then tomorrow we will produce it with the same color, the same composition, the same volume, the dosage is the same, but the results will be different later, it will be red chili, the same red but the town will be different, now that's the uniqueness of batik, so... we can enter the marketplace, for example, we put it in the color of the flag in the market place, then we produce it again, but the product is different, so that will be the obstacle for us to sell it in the market place...." (aulya rismawati) conclusion based on the results of the research that has been done and the discussion that has been described, several conclusions can be drawn. in promoting its products, malang blimbing batik uses the following promotional strategies to maintain the viability of its business amid the covid-19 pandemic, namely: a.) advertising, in the era of the covid-19 pandemic, malang blimbing batik uses advertising media in the form of electronic media, namely radio and television. in addition, there are also print media, including newspapers and craft magazines. b.) personal selling, malang blimbing batik conducts virtual exhibitions, seminars via zoom, and several other activities. c.) sales promotions are carried out through social media accounts such as instagram, whatsapp, facebook, and the website of batik blimbing malang. d.) public relations, malang blimbing batik, collaborates with government agencies, ub students, artists, and the community around the environment. e.) word of mouth, poor blimbing batik is often assisted by consumers for word of mouth promotion, besides that on social media, it is also widely recommended because of its good rating. f.) customer international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 211 relations, batik blimbing malang, strives to maintain its business by communicating with customers, establishing good relationships with consumers, and being patient, friendly, and thorough with each potential customer. the promotional strategy carried out by batik blimbing malang has been quite effective in marketing its products, because it can be seen from the increase in the number of sales since the beginning of the pandemic until now, batik blimbing malang continues to develop wider promotions with new social media as an effort to make its products marketable more broadly. with even more vigorous promotion references abdurahman, herdiana, nana, (2015). manajemen strategi pemasaran. bandung: cv. pustaka setia. aji, b. 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(2008). strategi pemasaran edisi iii. yogyakarta:cv. andi offset tripayana & pramono. (2020). strategi bertahan umkm di tengah pandemi covid-19 dan akuntasi dan ekonomi. jurnal akuntansi dan ekonomika, 10(1). https://kemenperin.go.id./ http://kemenkopukm.go.id/ 527 moderating role of organizational culture on the effect of paternalistic leadership on hotels’ employee work engagement in the eastern part of indonesia volume: 3 number: 3 page: 527 543 1wenehenubun s.p., 2vanesa v.h., 3shanty d., 4triyani., 5silalahi h.h., 6hartijasti y. 1visual communication design, arts and design faculty, university of multimedia nusantara, tangerang, indonesia 2hotel management faculty, politeknik jakarta internasional, jakarta, indonesia 3accounting faculty, stie jayakusuma, jakarta, indonesia 4,5economic and business faculty, university of trisakti, jakarta, indonesia 6faculty of economics and business, university of indonesia, jakarta, indonesia corresponding author: wenehenubun s.p. e-mail: simon.wenehenubun@umn.ac.id article history: received: 2022-05-18 revised: 2022-09-13 accepted: 2022-11-11 abstract: this study aims to examine the moderating role of organizational culture on the effect of paternalistic leadership on employee work engagement in the eastern part of indonesia. a simple random sampling technique was used. using an online questionnaire via google forms, data was collected from 169 respondents which consisted of staff to manager level at 14 hotels in the eastern part of indonesia. this study used structural equation modeling (sem) to analyze the relationship. the result reveals that in eastern part of indonesia, paternalistic leadership does not affect on employee work engagement. likewise, the moderating role of organizational culture does not completely have a positive effect on paternalistic leadership and work engagement. the results of this research indicate that theoretically, the pl style can only be applied in organizations that focus more on administrative or management. this research only focuses on hotel business organizations in the eastern part of indonesia and does not involve other business units. in addition, this study only uses quantitative methods with online questionnaires. further research should involve many hotels throughout the eastern part of indonesia, including the more comprehensive business unit. it is also necessary to use the interview method to ensure the quality of the research results. keywords: employee work engagement; organizational culture; paternalistic leadership; hotel industry; eastern part of indonesia. cite this as: wenehenubun, s.p., vanesa v.h., shanty d., triyani., silalahi h.h., hartijasti y. (2022) “moderating role of organizational culture on the effect of paternalistic leadership on hotels’ employee work engagement in the eastern part of indonesia.” international journal of environmental, sustainability, and social sciences, 3 (3), 527 – 543. introduction hotel leaders in the eastern part of indonesia face the challenge of increasing employee work engagement. this challenge is even higher in crises such as the covid-19 pandemic. employees tend to work based on routine tasks and are less enthusiastic. they can leave their jobs for personal or family matters and lack discipline in completing their work (wabia et al., 2021). so, hotel leaders need to find the right strategy to manage this situation. one of them is finding the right leadership style. leadership styles such as transformational leadership impact engagement whether in a virtual setup (mutha & srivastava, 2021). leaders who have a fatherly attitude, nurture, protect, give advice, show examples, and are role models will make employees work better, be motivated, mailto:simon.wenehenubun@umn.ac.id 528 more manageable, and earn their respect (erlangga et al., 2013). this kind of paternalistic leadership style will increase employees' sense of engagement (oge et al., 2018). the result confirmed findings of cenkci and özçelik (2015) that pl's incredibly benevolent leadership has a significant effect on subordinates' work engagement. furthermore, organizational culture (oc) also forms a sense of employee engagement (humairoh & wardoyo, 2017). organizational culture refers to a system of personally and collectively accepted work meanings that operate for certain groups at certain periods (pettigrew, 1979 in bhardwaj and kalia, 2020). organizational culture is formed from the characteristics of the corporate culture, the culture of the local community, and the values of each individual. in line with that, schein (2017:26) asserts that oc is an accumulation of shared learning from groups when solving problems of external adaptation and internal integration; which has worked well enough to be considered valid and, therefore, to be taught to new members as the correct way to perceive, think, feel, and behave about the problem. hotel employees from different cultures work together. some employees are native to the area (local), employees who are not native to the area but have lived and lived in the local area for a long time, and overseas employees who come to work in the area. these employee characteristics shape the organizational culture at the hotel. local culture in the eastern part of indonesia challenges forming organizational culture. in maluku, zacharias (2019) found that oc reflected in employee empowerment, team orientation, clarity of direction, and company goals influence employee performance of the maluku provincial public works agency. edowai et al. (2020) concluded that the oc and government employees ' work discipline increase their performance in deiyai regency, papua province. research results from wibawanto et al. (2021) show that there is a strong influence of discipline, motivation, and work culture on the performance of the employees of the office of industry and trade in west papua province. different findings by wabia et al. (2021) in the bpkd of tambraw district. by observation, he found the phenomena of discipline behavior among government employees. employees who are late to the office are quite high, employees also often leave their work during office hours and discipline is low for example, during breaks many workers do not return to the office, and monthly work reports are always late. this reveals that work culture does not affect employee performance. the findings of wabia et al. (2021) on employee characteristics and organizational culture become a reference for our research on the influence of leadership, work culture, and work engagement of private employees in the eastern part of indonesia, especially in hospitality. paternalistic leadership (pl) and work engagement (we). in many kinds of literature, we are closely related to burnout, financial performance, company performance, job performance, labor deviation, workaholic, ethical leadership, leader-member interaction, intention to quit, worklife balance, emotional work behavior, organizational citizenship (garczynski et al., 2013; alfes et al., 2013, ozsoy et al., 2013; den hartog & belschak, 2012; agarwal, 2012; konermann, 2012; johnson, 2011; van wijhe et al., 2011; xanthopoulou et al. ., 2009; schaufeli & bakker, 2004). consistent with this concept regarding the motivational role of job resources, several studies have shown a positive correlation between job resources (performance feedback, social support, and supervisory coaching) and we (strength, dedication, and absorption) (bakker & demerouti, 2008). leaders who are directly involved in the work-life of employees have an important role in determining the level of employee participation (bamford et al., 2013). some previous studies have shown that we influence leadership behaviors such as ethical leadership (den hartog & belschak, 2012), leader-member interaction (agarwal et al., 2012), and authoritarian leadership (cenkci & ozcelik, 2018). paternalism is a leadership model favored by many countries, such as turkey, india, china, and mexico (karlsson, 2015). paternalistic leadership behavior is standard in cultures with high 529 power distance (schroeder, 2011). the involvement of paternalistic leaders in subordinates' lives is seen as part of the anxiety and protective role of leaders in eastern cultures with high power distance, but individualism is seen as an invasion of privacy. nal and sevim (2020), in a study on hospital employees in turkey found a strong influence of pl on ew. these results are in line with the results of research from aycan (2006) in turkey which shows that paternalism is seen as a cultural property that has been identified as a high-level leadership style. in turkey, employees prefer to work in organizations that provide protection and protect the family environment. turkish employees attach great importance to the quality of relations in the workplace and the interest shown to the employer's employees (turesin tetik & kose, 2015). the same results confirm the findings of oge et al. (2018) and cenkci and zçelik (2015). based on the arguments above, the following hypothesis can be formulated: h1. there is a positive and significant influence of paternalistic leadership on work engagement. organizational culture (oc), paternalistic leadership (pl), and work engagement (we). pl can be seen as a leadership approach suitable for workplace relationships characterized by collectivism and humane values (irawanto, 2009). leadership and oc can be closely related (peters and waterman 2004). leaders must have a deep understanding of cultural identity and impact to manage effectively. in general, employees are difficult to convince to contribute fully to the organization. according to them, the organization belongs to the management or the authorities. there is no obligation for them to have a sense of belonging to the organization where they work (irawanto, 2009). in contrast to western culture, oc is usually closely related to indonesian culture. in indonesia, authority is considered a very important part of organizational life and is mainly related to seniority (yudianti & goodfellow, 1997). indonesians consider someone a senior if they have a managerial position and the length of time they have worked in an organization, including age. rai (2016) suggests that there is a positive relationship between organizational culture and employee engagement, although it is not significant. this is different from the research conducted by humairo and wardoyo (2017); soeharso and nurika (2020) which stated that there was a positive and significant relationship between oc and we. employees contribute to achieving organizational goals but must be directed by competent leaders. according to soeharso and nurika (2020), effective leaders need to show compassion through a paternalistic approach rather than an autocratic style. humairoh and wardoyo (2017) found that if the employee's perception of the culture in an organization is good, the employee will feel satisfied with his job. employees who are satisfied with their work and perceive their work as fun will tend to have good performance. this lies the importance of company leaders: they must know the satisfaction of their employees. if employees' satisfaction has reached the highest level, there will be an attitude of employee attachment to the company (humairoh & wardoyo, 2017). several factors that can affect we are leadership, communication, management style used, level of trust and respect for the work environment, organizational culture, and the reputation of the organization itself (soeharso & nurika, 2020). to be able to increase employee engagement, it is necessary to have an excellent organizational culture that can be accepted by all employees in the company (soeharso & nurika, 2020) based on the arguments above, the following hypothesis can be formulated: h2. the moderating role of organizational culture can strengthen paternalistic influences leadership on work engagement. 530 figure 1. research model methods sample. respondents were 169 people, consisting of 92 staff, 28 supervisors, and 49 managers/directors who worked in 13 3 and 4-star hotels in the eastern part of indonesia. there are 99 male respondents and 70 female respondents. a total of 20 people worked under 1 year, 72 people worked 1-3 years, 30 people worked 4-6 years, 15 people worked between 7-9 years, 24 people worked 10-12 years, 4 people worked 13-15 years and 4 people worked more than 15 years. 69 respondents are migrants, 40 were born or raised immigrants in this area and 60 respondents are local natives. scale and measure. the structured questionnaire consists of three parts containing 81 statements using a five-point likert scale. a scale of 1 indicates strongly disagree and a scale of 5 indicates strongly agree. questionnaires were circulated via google form and filled out online. the we was adapted from the utrecht work engagement scale (schaufeli & bakker, 2004) with 3 dimensions, using 15 statement items. the pl was adapted from irawanto et al. (2012) with 6 dimensions using 36 statement items, and oc was adapted from sashkin & rosenbach (2013) with 5 dimensions, using 30 statement items. result and discussion the research respondents are the village head or village secretary and the head of financial affairs. this study succeeded in collecting 72 questionnaires (the return rate of the questionnaire was 100%), and all questionnaires were used in further analysis. the characteristics of respondents are relatively varied. nearly 80% are male (56 people) and 16 women. most (60 people) were aged between 30-50 years, and 12 people were aged between 20-29 years. the level of high school / vocational education there is 15 people and diplomas/scholars 52 people, with levels of experience between 1 to 12 years. respondents with the position of village head were 10 people, while the village secretary was 26 people, and the head of financial affairs was 36 people. testing the instrument's validity using the pearson correlation (ghozali, 2012) shows that all the statements have a validity of each score point statement more than 0,3. therefore, it shows that the research instrument is valid. a reliability test is used to measure the consistency of answers to statements for a variable in this study. every variable measured using statements in the instrument has a value (cronbach's alpha > 0.60) it can be concluded reliably. this study uses a regression model so that classical assumptions must be tested to fulfill the requirements of the causality model. testing for normality using the test kolmogorov-smirnov, while heteroscedasticity uses glejtser. the regression model of this research has passed the normality and heteroscedasticity test. the descriptive statistics of this study are shown in table 1 below. paternalistic leadership organizational culture work engagement h.1 h.2 531 table 1. descriptive statistics n min max mean std. dev hr 72 34 48 41, 85 3, 270 par 72 37 50 43, 24 3, 617 pem 72 66 90 77, 44 7, 136 pro 72 42 55 47, 53 3, 914 ak 72 39 55 49, 01 4, 378 source: data processed based on the descriptive statistical results, the average level of hr competence, the community participation felt by the respondent, the leadership factor, and the respondent's perception of prosocial behavior and the level of accountability of village fund management are believed to be relatively high. hypothesis testing using moderated regression analysis with the test result is presented in table 2 below it. table 2: moderated regression testing results b std. error beta t sig. 1 (constant) 0, 089 0, 412 0, 216 0, 829 hr 0, 396 0, 112 0, 343 3, 526 0, 001 par 0, 158 0, 109 0, 148 1, 445 0, 153 pem 0, 009 0, 037 0, 024 0, 237 0, 814 pro 0, 319 0, 107 0, 285 2, 972 0, 004 sdm * pro 0, 015 0, 006 0, 212 2, 432 0, 018 par * pro 0, 007 0, 038 0, 022 0, 194 0, 847 pem * pro 0, 119 0, 048 0, 284 2, 493 0, 015 adjusted r square 0.654 f count 17,273 f sig 0,000 source: data processed based on the test results shows that the coefficient of determination adjusted r-square is 0.654, which means that the variation of hr competencies, community participation and leadership, together with the prosocial behavior of village government officials, can explain the accountability of village fund management by 65,4%, while 34,6% is explained by other factors not included in this testing model. meanwhile, the regression model testing results through the f-test show that this model has a decent (fit). moreover, to assess the significance level of f with α = 0,05 showed the sig. f of 0,000 <0,05 and f value of 17, 273, so this means that the regression model is feasible to be used in this study. based on table 2, there is a summary of the mra test results to be interpreted and hypothesis testing. coefficient β 5 = 0,015; shows that the interaction of hr competencies and prosocial behavior is positive so that it can significantly increase the accountability of village fund management (sig. 0,018 <0,05). it means that the influence of hr competencies and prosocial behavior is reinforced by enhancing accountability village fund management, where other independent variables are held constant. thus, hypothesis 1 can be accepted that prosocial behavior strengthens the effect of hr competencies on village fund management accountability. coefficient β 6 = -0,007; that-the interaction variable of community participation and prosocial behavior has no significant relationship (sig. 0.847>0,05) to the variable accountability of village fund management. it means that prosocial behavior influences the relationship between 532 community participation variables and village fund management accountability, where other independent variables are considered constant (bustaman et al., 2018; jayawarsa, saputra, et al., 2021). thus, hypothesis 2 cannot be accepted that prosocial behavior cannot strengthen the influence of community participation on village fund management accountability (atmadja et al., 2021; ekayuliana et al., 2018; wahyudi et al., 2019). β7 =0,119; that the interaction variable between leadership and prosocial behavior has a positive and significant relationship to the accountability variable of village fund management (sig. 0.015 <0,05). it means that prosocial behavior influences can strengthen the relationship between leadership variables and village fund management accountability, assuming that other independent variables are considered constant. thus, hypothesis 3 can be accepted that prosocial behavior strengthens the influence of leadership on the accountability of village fund management (saputra et al., 2019). validity and reliability. pre-survey validity test using factor analysis with an initial sample of 40 respondents. the validity test criteria are the measurement items are declared valid if the loading factor is above 0.50 and the feasibility of factor analysis with kmo (kaiser meyer olkin measure of sampling) is above 0.50. while the reliability evaluation (reliability test) with cronbach's alpha method with a minimum value of 0.70. table 3. reliability test results variable number of items loading factor kmo cronbach’s alpha paternalistic leadership (pl) (x) 36 0,504 – 0,886 0,717 0,968 work engagement (we) (y) 16 0,531 – 0,865 0,700 0,951 organizational culture (oc) (m) 29 0,532 – 0,939 0,729 0,974 based on the table above, it can be seen that the initial research instrument is acceptable with the level of validity for the pl variable between 0.504 0.886 with cronbach's alpha of 0.968. of the 36 measurement items, there are 8 (eight) that are less valid, namely vl4, vl5, vl9, al1, al4, al9, bl1 and bl2. for the variable of the 16 measurement items, there is 1 less valid item, namely v6, and overall lf lies between 0.531 0.865 with a reliability level of 0.951. the level of validity of oc is acceptable with an lf between 0.532 0.939 with cronbach's alpha of 0.974. as for the 29 items, there are 5 (five) items that are less valid, namely mc5, mc6, ag5, co6 and cs2. overall the evaluation of the pre-survey instrument was acceptable. table 4. descriptive statistics of variable dimensions dimension mean correlation between variable dimensions vl al bl mic mcl mip mm mc ag ct co cs v d a vl 4,60 1,00 al 4,02 0,81 1,00 bl 4,17 0,76 0,77 1,00 mic 4,19 0,83 0,85 0,74 1,00 mcl 4,28 0,89 0,75 0,77 0,80 1,00 mip 4,45 0,92 0,81 0,80 0,93 0,95 1,00 mm 3,61 0,54 0,53 0,67 0,57 0,61 0,67 1,00 mc 4,96 0,46 0,43 0,47 0,50 0,49 0,53 0,40 1,00 ag 5,42 0,54 0,51 0,54 0,61 0,55 0,61 0,48 0,93 1,00 ct 5,32 0,56 0,53 0,59 0,63 0,58 0,64 0,48 0,93 0,95 1,00 co 4,91 0,59 0,54 0,52 0,62 0,58 0,64 0,48 0,86 0,89 0,91 1,00 cs 4,72 0,63 0,59 0,63 0,66 0,67 0,71 0,53 0,78 0,85 0,87 0,83 1,00 v 5,09 0,52 0,45 0,50 0,54 0,54 0,59 0,43 0,81 0,81 0,80 0,77 0,74 1,00 d 5,19 0,58 0,52 0,52 0,64 0,57 0,64 0,44 0,87 0,89 0,89 0,87 0,82 0,86 1,00 a 4,95 0,58 0,52 0,49 0,62 0,55 0,62 0,43 0,85 0,86 0,86 0,87 0,78 0,77 0,97 1,00 533 note: visible leadership (vl), authoritarian leadership (al), benevolent leadership (bl), moral incorruptness leadership (mil), moral courage leadership (mcl), moral impartialness leadership (mip), moral magnanimity leadership (mm), managing change (mc), achieving goals (ag), coordinated teamwork (ct), customer orientation (co), cultural strength (cs), vigor (v), dedication (d), absorption (a). from a total of 169 respondents, they tend to answer with a positive response to each dimension of the study indicated by a score above 4 except for the moral magnanimity leadership (mm) dimension with a score of 3.61. the correlation between the dimensions shows a positive correlation between the dimensions of the study. confirmatory factor analysis. confirmatory factor analysis is an evaluation of causality between research variables with dimensions or measurement items. the level of validity is accepted if the loading factor (lf) ≥ 0.7. evaluation of reliability is seen from construct reliability (cr) and variance extracted (ve). the reliable cr values are 0.70 and ave ≥ 0.50 (wijayanto, 2008:64). the research model is a second-order factor, where at the first-order factor level, namely causality between dimensions and measurement items, the lf is valid above 0.70 with acceptable cr and ave. as for the second-order level, the causality factor between variables and the dimensions that measure them is as follows. table 5. loading fact or, construct reliability and average variance extracted variable paternalistic leadership variable dimension loading factor construct reliability average variance extracted paternalistic leadership (pl) visible leadership (vl) 0,93 0,961 0,779 authoritarian leadership (al) 0,84 benevolent leadership (bl) 0,82 moral incorruptness leadership (mil) 0,92 moral courage leadership (mcl) 0,94 moral impartialness leadership (mip) 0,98 moral magnanimity leadership (mm) 0,72 cfa on the paternalistic leadership variable has an lf between 0.72 – 0.98 were the dimensions measure paternalistic leadership with cr 0.961 and ave 0.781. the dimensions that reflect the highest measurement are moral courage, moral impartiality leadership, visible leadership, and moral incorruptness leadership. on the other hand, the dimension of magnanimity leadership, although it has an acceptable lf, still needs improvement. table 6. loading factor, construct reliability and average variance extracted variable organization culture variable dimension loading factor construct reliability average variance extracted organization culture managing change (mc) 0,94 0,975 0,885 achieving goals (ag) 0,97 coordinated teamwork (ct) 0,98 customer orientation (co) 0,93 cultural strength (cs) 0,88 cfa on the variable organization culture has an lf between 0.88 – 0.98 which indicates that the dimensions have a strong correlation in reflecting the measurement of the organizational culture 534 variable. the level of reliability is acceptable with a cr value of 0.975 and an ave value of 0.885. overall, the organizational culture looks strong in the aspects of coordinated teamwork, achieving goals, managing change, and customer orientation. however, the aspect of management change (cultural change) even though it has an acceptable lf, it looks like it needs improvement. table 7. loading factor, construct reliability and average variance extracted variable working engagement variable dimension loading factor construct reliability average variance extracted working engagement vigor (v) 0,84 0,952 0,869 dedication (d) 0,98 absorption (a) 0,87 cfa on the work engagement variable has an lf between 0.89 – 0.97 with an acceptable level of reliability, namely cr 0.952 and ave 0.869. the dimension that reflects the highest measurement is dedication. structural model. the structural model describes the causality of the influence between the research variables. the criteria for the significance of the influence between variables are shown by the t statistic above 1.96. this study hypothesizes that there is a moderating organization culture on the influence of paternalistic leadership (pl) on work engagement (we). according to cortina et al. (2001), there are several methods of interaction with lisrel, namely kenny and judd (1984) by integrating all dimensions that measure variables, the joreskog and yang (2000) method uses a single indicator by creating a latent variable score (lvs). the significance of the moderation test is seen from the moderating effect, namely the interaction variable between organization culture (oc) and paternalistic leadership (pl). in this structural equation modeling analysis, models can interpret the results. table 8. structural model hypothesis model pl → we 0,056 (1,25) oc → we 0,88 (11,60)*** pl x oc → we pl x (mc) --> we -0,33 (-2,64)** pl x (ag) --> we 0,38 (2,34)** pl x (ct) --> we 0,26 (1,44) pl x (co) --> we -0,18 (-2,71)** pl x (cs) --> we -0,15 (-2,04)** cfi 0,92 nnfi 0,92 rmsea 0,13 srmr 0,16 aic 4808,29 caic 5456,48 pnpi 0,83 note. paternalistic leadership (pl), work engagement (we), organizational culture (oc), managing change (mc), achieving goals (ag), coordinated teamwork (ct), customer orientation (co) dan cultural strength (cs). (**) sig 5%, (***) sig 1%. 535 table 9. confirmatory factor analysis interaction variable variable interaction and dimensions ineraction amongs dimensions loading factor t statistic const ruct relia bility varianc e extracte d paternalistic leadership and managing change interaction visible leadership x managing change 0,956 17,584 0,963 0,79 authoritarian leadership x managing change 0,888 17,005 benevolent leadership x managing change 0,842 15,586 moral incorruptness leadership x managing change 0,95 17,408 moral courage leadership x managing change 0,968 17,653 moral impartialness leadership x managing change 0,984 17,762 moral magnanimity leadership x managing change 0,56 11,901 paternalistic leadership and achieving goals interaction visible leadership x achieving goals 0,961 17,659 0,962 0,787 authoritarian leadership x achieving goals 0,89 17,11 benevolent leadership x achieving goals 0,827 15,304 moral incorruptness leadership x achieving goals 0,955 17,445 moral courage leadership x achieving goals 0,97 17,726 moral impartialness leadership x achieving goals 0,986 17,809 moral magnanimity leadership x achieving goals 0,533 11,763 paternalistic leadership and coordinated teamwork interaction visible leadership x coordinated teamwork 0,958 17,612 0,965 0,799 authoritarian leadership x coordinated teamwork 0,883 17,053 benevolent leadership x coordinated teamwork 0,874 16,086 moral incorruptness leadership x coordinated teamwork 0,953 17,452 moral courage leadership x coordinated teamwork 0,968 17,68 moral impartialness leadership x coordinated teamwork 0,985 17,777 moral magnanimity leadership x coordinated teamwork 0,564 11,933 paternalistic leadership and customer orientation interaction visible leadership x customer orientation 0,96 17,605 0,956 0,764 authoritarian leadership x customer orientation 0,871 16,751 benevolent leadership x customer orientation 0,784 14,02 moral incorruptness leadership x customer orientation 0,942 17,294 moral courage leadership x customer orientation 0,959 17,47 moral impartialness leadership x customer orientation 0,984 17,757 moral magnanimity leadership x customer orientation 0,527 11,333 paternalistic leadership visible leadership x cultural strength 0,947 16,488 0,97 0,824 authoritarian leadership x cultural strength 0,899 15,046 536 and cultural strength interaction benevolent leadership x cultural strength 0,867 14,196 moral incorruptness leadership x cultural strength 0,945 16,439 moral courage leadership x cultural strength 0,963 17,032 moral impartialness leadership x cultural strength 0,984 17,767 moral magnanimity leadership x cultural strength 0,723 10,853 evaluation of confirmatory factor analysis of interaction variables on the dimensions of paternalistic leadership and organization culture is acceptable where all interaction indicators have a loading factor above 0.70 and a t statistic above 1.96 (valid and significant), hair et al. (2010), but some interaction indicators show loading factor above 0.50 (acceptable), igbari et al. (1997). the interaction of the organizational culture dimension with all dimensions of paternalistic leadership looks stronger on the dimensions of moral impartiality leadership and moral courage leadership which is indicated by the highest loading factor value compared to other interactions. on the other hand, the interaction of all dimensions of organization culture looks slightly lower on the moral magnanimity leadership dimension. structural model diagram ** significant 5%, *** significant 1% hypothesis testing. hypothesis 1. there is a positive and significant influence of paternalistic leadership (pl) on work engagement (we). the influence of pl on we can be seen from the model without or by including the organizational culture (oc) moderating variable in the structural model. model is an extension of the moderating variable where the moderation test involves every dimension of oc and it appears that the influence of pl on we is not significant (path coefficient 0.056) with t statistic (1.25), less than 1.96. these results reinforce the notion that when hotel policies function the oc variable as a moderating variable in the model, the influence of paternalistic leadership on work engagement is not dominant. thus hypothesis 1 is rejected. 537 hypothesis 2. the moderating role of organizational culture can strengthen the influence of paternalistic leadership on work engagement. testing the significance of the oc as a moderating variable can be seen from the model. testing separately at each level of the oc dimension, it appears that several significant oc dimensions are seen, namely managing change (path coefficient -0.33), achieving goals (path coefficient 0.38), customer orientation (path coefficient -0.18), and cultural strength (path coefficient -0.15). managing change, customer orientation, and cultural strength significantly weaken the influence of pl on we. improvement of organizational culture in aspects of managing change, customer orientation, and cultural strength will reduce the influence of pl on we. the dominance of hotel management in pl will decrease along with the strengthening or improvement of the organizational culture in the aspects of managing change, customer orientation, and cultural strength. on the other hand, by improving the aspect of achieving goals (path coefficient 0.38), the influence of paternalistic leadership (pl) on work engagement (we) will strengthen. thus hypothesis 2 is acceptable. in general, the role of oc is significant and negative, while only ac is significant and positive. the goodness of fit test. based on the model suitability test, the following explanation can be described: (a) absolute fit. to test how close the match between the sample covariance matrix and the model covariance matrix, the root mean square error approximation (rmsea) and srmr values can be used where the model with rmsea tends to judge the model to be less fit because the calculated rmsea is more than 0.08, on the contrary, the srmr model tends to show the model fit (less than 0.10); (b) comparative fit. the value is shown by the comparative fit index (cfi) and nonnormed fit index (nnfi) in the models. nnfi and cfi above 0.90 indicate a fit model with the data. these results indicate that the influence model between the hypothesized variables tends to match the empirical data; (c) parsimonious fit relates the model's goodness of fit to the estimated number of parameters, i.e., the parameters needed to achieve a fit at that level. parsimonious can be interpreted to obtain the highest degree of fit for each degree of freedom in this case. the parsimonious normal fit index (pnfi) value of the sem model is 0.76 to 0.83 and in the model. this pnfi value is used to compare two or more models that have different degrees of freedom. smaller aic and caic values indicate a better model. the results of the suitability test or model fit test show that not all tests provide a fit conclusion. it is very rare to find data that give good results with all conformity tests, even though there are still many criteria for assessing the suitability test categorized as fit. therefore, the model can still be said to be good. this follows the opinion of widarjono (2010), who states that from several model feasibility tests, the model is said to be feasible if at least one of the model feasibility methods is met. of course, a model in its feasibility test that can meet more than one model criteria will be much better than a model that only meets one feasibility test. research on pl in several asian countries shows that pl is very relevant and practiced in organizational and business management (arun et al., 2020). pl is considered suitable and follows the characteristics of asian society, which highly value the leader's authority. research in pakistan (soomre et al., 2021) as well as in turkey (oner, 2012) and china (hou et al., 2019) reinforces the role of pl. in indonesia, especially in java, the influence of pl in government organizations is powerful and significant in encouraging employee performance (irawanto et al., 2012). however, no research was found on the influence of pl in business or non-governmental organizations. in the eastern part of indonesia, paternalistic culture is practiced by people in their lives. a paternalistic leader is a role model for his members. pl is very influential in government institutions on employee performance (zacharias, 2019., edowai et al., 2020). this leadership model is a type of paternalistic leadership, which is generally found in the world of bureaucracy (sianipar & 538 nurhasana, 2020). this fact was contrary to research findings. the research shows that pl in the hospitality sector does not have a strong and significant influence on employee we. the influence of pl on we is only 0.056 (1.25) < 1.96. this means that pl cannot increase the we of hotel employees in the eastern part of indonesia. this phenomenon can be explained by comparing the pl applied in government organizations and indigenous peoples' organizations with business organizations. two aspects can be considered: first, in fact, the authority of paternalistic leaders in government institutions is generally held by leaders who are the natives. the leader has cultural values that influence his leadership. he is perceived as a role model by subordinates. then when implementing pl, this leadership model can improve the performance of employees. meanwhile, generally, the leader of the hotel is held by an individual who comes from outside of the area. hotel owners, top-level management, and middle level come from outside the eastern part of indonesia. this of course affects the pattern of their approach to employees. second, the characteristics of government organizations with their work culture are different from those of business organizations. from the subordinate side, the work demands of government employees are less strong when compared to the work demands of employees. government leaders only keep administrative work and employee performance run according to predetermined standards, while business leaders must ensure that employees work according to targets and be creative so that businesses can survive in difficult situations. this is where hotel leaders focus on achieving company targets rather than a more paternalistic approach. the impact is that hotel leaders cannot apply the pl model, which local employees generally practice. if so, the implementation of pl by hotel leaders does not match the characteristics of the employees and therefore does not affect their we. furthermore, research on the role of oc as a moderator between leadership and performance shows a positive and significant effect. soeharso and nurika (2020) that leadership, communication, management style used, level of trust and respect for the work environment, organizational culture, and reputation of the organization influence employee we. ababneh (2021) found that oc has a positive and significant impact on we. several kinds of research in the eastern part of indonesia have shown that oc plays a positive and significant role in the performance of government office employees (zacharias, 2019; edowai et al., 2020; wibawanto et al., 2021). wabia et al. (2021) show that oc has less effect on employee performance. testing the hypothesis by looking at the moderating role of oc between pl and we shows that the oc dimension together can moderate pl and we and its significance on both sides. first, only the achieving goal dimension has a positive and significant effect, strengthening the relationship between pl and we by 0.38 (2.34). second, other oc dimensions such as coordinated teamwork (ct), customer orientation (co), and cultural strength (cs) have a negative and significant effect, namely weakening the influence of pl on we. this finding aligns with wabia et al. (2021) that oc in the eastern part of indonesia has less effect on employee and employee performance and we. the phenomenon can explain this finding that the background of hotel leaders and their culture and work guidance that focuses on goals have encouraged employees to improve their performance and have high we. meanwhile, it could be that the applied leadership pattern emphasizes a superior-subordinate (hierarchical) approach and is task-oriented, causing aspects of personal relationships, teamwork, customer orientation, and organizational culture to receive less attention. furthermore, from the employee side, the negative significance of ct, co, and cs could be due to the lack of strengthening the human resources capacity of hotel management in each of these dimensions. if we look at the average, it can be concluded that the organizational culture of hotels in the eastern part of indonesia is inadequate in increasing employee we. 539 prosocial behavior strengthens the effect of hr competencies on village fund management accountability means that the higher the competence of village government officials, the higher the accountability of village fund management, especially if village government officials have high prosocial behavior (stavrova & siegers, 2013). in addition, village government officials' high sense of devotion to help, share, cooperate, empathize, and be honest causes a stronger desire to be responsible for managing village funds (chamidah et al., 2020; jayawarsa, purnami, et al., 2021). prosocial behavior cannot strengthen the effect of community participation on village fund management accountability (stavrova & siegers, 2013). on the contrary, prosocial behavior weakens the effect of community participation on village finance and accountability, although it is not statistically significant. it reflects a sense of devotion to the concept of ngayah, which village government officials increasingly own; during the high community, participation will be able to reduce accountability in village fund management (mariyatni et al., 2020; siregar & muslihah, 2019). prosocial behavior strengthens the influence of leadership on accountability in village fund management. therefore, the village government officials who have high levels of prosocial behavior to serve and ngayah higher will become increasingly accountable management of village funds. conclusion this study has found that pl style leadership does not increase the we of hotel employees in the eastern part of indonesia. this is contrary to research done so far. in addition, oc can be a moderation in the pl leadership style towards we employees, although the degree of moderation is only partially. these results indicate that the pl leadership style for business organizations cannot be applied in this area. so, hotel management needs to find a more relevant leadership style, for example, transactional leadership, transformative leadership, and others. furthermore, hotel management needs to motivate employees to achieve organizational goals through mentoring and strengthening routine tasks. theoretical implications. previous research in various asian countries has shown that the pl has increased employee performance, subordinate trust, innovation, motivation, and work engagement in companies (rawat & lyndon, 2016; hou et al., 2019; lau et al., 2019). in indonesia, especially in the eastern part of indonesia, research on pl is mainly done by government organizations. the results obtained are in line with other studies. however, research in private companies, namely hotels, shows something different, namely pl does not affect employee we. likewise, the moderating role of oc does not completely have a positive effect on pl and we. the results of this research indicate that theoretically, the pl leadership style can only be applied in organizations that focus more on administrative management. in theory, organizational culture always animates employee work engagement. in organizations that do not show the achievement of financial targets, pl is more relevant and has a positive effect on we employees. on the other hand, in private organizations that demand the achievement of financial and business targets, the pl leadership cannot encourage employee performance and we. in addition, the role of oc as a moderator between pl and we for hotels in the eastern part of indonesia is only partial, namely in achieving organizational goals. practical implications. pl-style leadership for hotel employees in the eastern part of indonesia cannot increase employee we. this means that hotel leaders need to find a leadership style that fits the characteristics of the local community. in addition, the role of oc as a moderating influence partially shows that hotel management needs to develop a stronger organizational culture through socializing the organization's vision and mission and inculcating corporate values in a planned and systematic manner. this study has shown that the pl leadership style accompanied by an emphasis 540 on achieving goals for employees will increase their we. this finding has practical implications for hotel management to keep improving their targets or goals if they continue to apply the pl leadership style in the future. limitations and future research. this research only focuses on hotel business organizations in the eastern part of indonesia and does not involve other business units. also, this study does not cover all cities and provinces and the number of respondents is still small. in addition, this study only uses quantitative methods with online questionnaires. further research should involve many hotels throughout the eastern part of indonesia, including the more comprehensive business unit. it is also necessary to use the interview method to ensure the quality of the research results. references ababneh, o.m.a., & mohammed, o. 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(ed.), indonesian business culture, butterworth-heinemann, singapore. https://doi.org/10.1108/md-11-2018-1207 https://doi.org/10.31947/jakpp.v1i1.4351 https://ijcm.academicjournal.io/index.php/ijcm/article/view/44 https://doi.org/10.1111/j.1744-6570.2011.01224.x https://doi.org/10.1111/j.1744-6570.2011.01224.x http://www.al-idarahpub.com/index.php/jambir/issue/view/1 https://doi.org/10.1348/096317908x285633 https://doi.org/10.1016/j.jairtraman.2012.08.011 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 313 constellation of power behind communication presidential in intolerance issues: critical discourse analysis of the president's statement in the case of meliana in tanjungbalai volume: 3 number: 2 page: 313 331 1benny susetyo, 2udi rusadi, 3mikhael dua 1,2,3faculty of communication sciences, sahid university jakarta, indonesia corresponding author: benny susetyo e-mail: susetyobenny@gmail.com article history: received: 2022-04-11 revised: 2022-06-15 accepted: 2022-07-18 abstract: presidential communication has a role in carrying out the political function of the president as head of state or government. in practice, presidential communication pays attention to efforts to maintain power with ideological dominance through direct statements of the president, media quotes, or official social media accounts. this power is related to how the president manifests statements, attitudes, and actions as a practice of power carried out by political leaders. in the package of identity politics that is getting stronger, cases of intolerance are suspected to be very influential on the way the president conducts political communication. this study will focus on efforts to uncover hidden ideologies in presidential communications that contain power practices in cases of intolerance in indonesia. through a paradigm with an approach, this research uses van dijk's critical analysis method to find the presidential communication text related to the meliana case in tanjungbalai and to understand aspects of the president's cognition and social context in several related statements. this study concludes that the president's communication strategy has a double meaning behind the foundation of constitutionalism, embracing conflicting groups to get resources from their supporters and opposing groups. the president also used a political strategy to raise the issue in tanjungbalai in what walter benjamin called a state of emergency with security and nationality but at the expense of marginalized groups. keywords: presidential communication, the practice of power, identity politics, constitutionalism, politics of exception, state of emergency. cite this as: susetyo, b., rusadi, u., dua, m. (2022) “constellation of power behind communication presidential in intolerance issues: critical discourse analysis of the president's statement in the case of meliana in tanjungbalai.” international journal of environmental, sustainability, and social sciences, 3 (2), 102 – 120. introduction presidential communication plays an essential role in implementing the president's political function as the head of state or head of government in a constitutional system. in practice, presidential communications pay attention to efforts to maintain power by ideologically dominating through direct statements of the president in speech broadcasts, mass media quotes, or official social media accounts. this power is related to how the president manifests statements, attitudes, and actions as a practice of power carried out by political leaders. furthermore, the practice of power is also related to maintaining and maintaining the value system that is the consensus of a society/nation (ideology) as the way that is believed to be the most considered good in achieving the state’s goals. presidential communication has become a crucial element in the powerful practice that works in the modern political system. ryfe (2005) adopted richard neustadt's view of persuasion as a strategic power that power possesses. neustadt's thinking boils down to the idea that presidential communication is e helpful bargaining instrument for acquiring presidential power (ryfe, 2005, p.4). neustadt's view is to make it clear that the president has predetermined interests. presidential communication is a strategic political weapon that has calculated the risks and benefits to be gained. mailto:susetyobenny@gmail.com international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 314 the phenomenon of presidential communication is an area of discussion that can be seen in various performances on several more specific themes. several studies on the piece c communication discuss the rhetoric and strategies of presidential communication (conducted by smith & smith, 1994; denton & holloway, 1996; ryfe, 2005; farnsworth, 2009); presidential news construction (kurtz, 1998), presidential relations with the media (hess, 2000; spragens, 2003; walcott & hult, 2008), head of government communication strategies concerning political scandals and terrorism (canel & sanders, 2006, 2010), presidential public relations (kiousis & strömbäck, 2010; eshbaugh-soha, 2011). at the same time, makeschin (2010) discusses the symbolic role of the president as a political communicator in the eyes of traditional constituents with religious preferences. others discussed presidential powers and communications, emphasizing gaining public support for dealing with congressional leaders (buchanan, 1978; kernell, 1986). ideology (nationalist and religious). meanwhile, from a review of previous journals and publications, the results of research that are used as references are related to intolerance and the role of government communication at the regional level in building social harmony ( al kafi, 2014; sagita, 2018; lift, 2010). ahmed's (2009) research, which uses kenneth burke's awk method to assess the response of the bangladeshi government to the strengthening of islamic extremism, is a comparison of this research in terms of processes. in contrast to ahmed, this study uses the method of critical discourse analysis by teun van dijk, focusing on the individual president's personal communication on the issue of intolerance. meanwhile, setijadi's research (2017) on the dynamics of the 2017 dki pilkada, which describes the strengthening of religious identity as a political commodity by the winning team of one candidate, becomes a model for analyzing presidential communications in the interest of maintaining security stability and internal political consolidation of power which consists of supporting political parties with various platforms. in dishes become cases of intolerance in indonesia, indonesia's democracy has experienced a setback in at least the last seven years, especially in the aspect of civil liberties has become the weakest point that has led to the deconsolidation of democracy in the third largest democratic country in the world (naipospos and halili, 2014). this fading of civil liberties is associated with intolerance towards minority religious groups (mujani, 2005). this phenomenon is read in the setara institute's notes, which state that within 12 years (2007-2018), there were 2,400 incidents of intolerance with 3,177 actions. in addition, there were 398 disturbances in places of worship, such as permits were blocked, refused, and their other piece permits revoked, damaged, demolished, sealed, and converted (halili et al., 2019). this report is a special note that although normatively, the state guarantees and affirms its commitment to protecting freedom of religion/belief, the president's communication has never been expressly manifested in the form of statements of attitudes and actions that defend marginalized groups. this study will focus on efforts to uncover hidden ideologies in presidential communications that contain power practices. the president's communications in sin several rest statements quoted by the mass media are different, thus showing the existence of a dual attitude of the president as a representation of the state towards the same problem, namely intolerance. in the package of identity politics that is getting stronger, cases of intolerance are suspected to be very influential on the way the president conducts political communication. the political constellation in the government body consists of supporting parties that incidentally have a constituent base of majority religious groups and communities. as a result, the president's communications must have a high degree of caution to ensure the stability of the government. tanjung balai case, which was sparked by a complaint by a chinese resident named meiliana about the sound of the call to prayer being too loud, led to riots at the local level. the mob not only pelted the meiliana family's house with stones but also burned and damaged temples and pagodas. in the ongoing legal process, meiliana was sentenced to 18 months in prison on charges of blasphemy charges sentence imposed is the same as that for the perpetrators international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 315 of the attack and the burning of houses of worship. the case garnered public attention and became the focus of the mass media. state officials, community leaders, and human rights activists have voiced their positions in this case. however, president jokowi as a representative of the state, seems to be looking for safety when dealing with the power of the masses who are urging meliana to be punished. in the case of meliana, there is no clear statement from the president that shows a fair side to the victim as part of a minority group in the local area and nationally. president jokowi's ambiguous attitude is suspected of having two goals, objectively having the aim of safeguarding the domestic security situation from the turmoil that will be difficult to control regarding the issue of sara; subjectively related to efforts to maintain his reputation in the elite political circle and the popular prestige of the president among the wider community, so that politically it has the 'power of persuasion to strengthen political position in the constellation of power and the contestation of national leaders his succession. in walter benjamin's view, the practice of power, which is manifested in presidential communications, should be a means to the ends of justice. therefore, specifically, research will answer two things. first, the construction of the president's statement behind the messages conveyed in intolerant cases, especially the meliana case in tanjungbalai in 2016, as well as what factors influenced and "pressured" president joko widodo so that he seemed indecisive in handling cases of intolerance; second, the constellation outside of formal state power that influences president joko widodo's attitude when conveying messages regarding cases of discrimination. political communication theory. the meeting between communication and politics occurs at two points: talk and influence or influencer. some communication experts write that politics is communication or politics can be referred to as communication, in the sense that communication includes politics because most political activities are carried out through talk as a form of communication, on; the other hand, some political scientists also write that communication is politics or communication can be referred to as politics, in the sense that politics includes communication, because almost all communication aims to influence as one of the political dimensions (arifin, 2014: 12). like communication, politics is a process. like communication, politics involves conversation. here, speech means how people exchange symbols – words (written and spoken), pictures, gestures, gestures, temperaments, and clothes (nimmo, 2005: 8). mcnair (2003) defines political communication as purposeful communication about politics, which includes: first, all forms of communication carried out by politicians and other political actors intending to achieve specific goals; second, political communication is addressed by these actors to non-politicians, such as voters and newspaper columnists; third, communication about these actors, and their activities, as contained in the news, editorials and other forms of media regarding. communication and politics are phenomena that are present in every practice of power. as adrian leftwich (1984 ) emphasizes in heywood (2004): 'politics is at the heart of all collective social activity, formal and informal, public and private, in all human groups, institutions, and societies. according to heywood, three distinctly different conceptions of politics can be identified. first, politics has long been associated with formal government institutions and the activities that take place in them. second, politics is generally related to public life and public action, as opposed to what is instead of private or private. third, politics has been linked to several contributions of power, wealth, and resources, which occur in all institutions and at every level of social existence (heywood, 2004). in the perspective of power relations in political communication, denton & woodward in mcnair (2011) emphasize that the purpose of several communications related to the discussion of the allocation of public resources (income), the authority of officials (who is given the power to make legal, legislative, and executive decisions), and official sanctions (what actions are rewarded or punished by the state). with this conceptualization, it can be understood that political communication can be explicitly identified based on how indicator, its content, and its international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 316 objectives, including oral and written political rhetoric and political actors as individuals and as state administrators. it means that political communicators represent group interests to seek influence through communication to obtain an allocation of public resources and authority (to create, implement, and impose legal sanctions). rogers & shoemaker describes opinion leaders as certain individuals who can influence one's attitudes and behavior informally by the leader’s will through the fostered social relationships. this ability is often associated with credibility, attractiveness, and power (rogers & shoemaker, 1971:199). the media reproduce the awareness of individual communicators into the collect community’s collective consciousness and forms a dominant opinion in the public sphere in the discourse battle. thus political communicators also become opinion leaders who enable them, with a certain regularity, to convey opinions on policy issues to all parties who become audiences (nimmo, 2003). the idea of dominant opinion in the discourse battle aligns with the teun a. van dijk dijk’s8) thought on the discourse of power and domination, whose central element is the ease of access and communicative events. according to van dijk, discourse is like other social power resources, where access is not evenly distributed. even van dijk categorizes access, namely active access and passive access. he gave an example of dynamic access to debates between members of parliament in the courtroom. according to him, the member of parliament has active access. while passive entry, he gave an example of a note-taker or secretary in the courtroom; who has access to information but does not speak unless asked to speak. in this sense, presidential communication in president joko widodo's statement shows power with active access as a political communicator and an authority as head of state. in this capacity, the president also has effortless access to all aspects of life, political systems, and other social systems ( including access to information systems and media) within the scope of the republic of indonesia. critical theory. critical theory ( critical theory ) is a school of thought that launches a strong critique of modernism. magnis-susseno calls the critical theory a form of human liberation from all the shackles of exploitation and oppression (sindhunata, 2019). the criticism is mainly made on the negative consequences of economics and politics generated through the application of positive science, incredibly logical positivism (empiricism). critical theory wants to open up intellectual space to critically agree on the social, postmodern society's social, political, economic, and cultural problems gives for solving these problems. in this way, critical theory intends to restore the dialectical dimension of marx's teaching, which was reduced to 'marxism' according to engels (magnis-susseno, 1992). the critical theory uses marxist concepts such as exploitation, alienation, ideology, and class consciousness to understand the dynamics of marginalization. in reinterpreting mar,x horkheimer, through traditional and critical theory, invites his colleagues to use theory as a mode of criticism to understand and ultimately change the organization of society. the first dimension of this new critique is to historically examine how social structures have shaped and marginalized certain groups. second, horkheimer believed that critical theorists should conduct interdisciplinary social research, analyzing politics, economics, sociology, and its story, among other disciplines, to holistically understand the relationship of domination in a society (littlejohn & foss, 2009). in this way, the critical theory uses marxism as a theory to understand inequality in a community. in various critical theories thinking, three essential characteristics form the core of the critical theory. first, the critical tradition tries to understand the accepted systems, power structures, and beliefs (or ideologies) that dominate society. furthermore, the necessary theory, which from the beginning has taken sides with the values of justice and humanity, first builds a crucial awareness of society intellectually. the critical theory understands the social reality that shackles and cages the capitalist system, which despises and is full of injustice (sholahudin, 2020). second, critical theorists are generally interested in exposing oppressive social conditions and criticizing the structure of domination reproduced from false human consciousness through perpetuated ideology (as marx called it), reification ("to deify something", as georg lukacs does). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 317 hegemony (called a. gramci), one-dimensional thinking (h. marcuse), and metaphysics of existence (derrida) (sholahudin, 2020). third, the critical tradition creates awareness to combine theory and action. as horkheimer does not separate theory and praxis (sindhunata, 2019). normative theories act by blending influencing society and marginalized groups to achieve change. various schools of thought in critical theory arise because of the dialectical process that shows the interests of each character. the frankfurt school theorist most interested in the psychoanalytic dimension of social criticism was erich fromm. in his work entitled the development of the dogma of christ (1931), fromm shows that psychoanalysis will sharpen marx's critique of ideology (sindhunata, 2019). fromm's thought about ideology as a form of social rationalization is based on mental or material fiction attempts to mediate the ideological concept proposed by marx and freud (sutikna, 2008). theodor adorno focuses on the relationship between the environment and humans. adorno's thinking about 'total negativity' assumes that modern humans have sacrificed their lives for instrumental technological rationality (sunarto, 2016). another critical theoretical scientist, friedrich pollock, with his thoughts on state capitalism which is believed to easily help democracy free humankind from the injustices of traditional capitalism to dominate domestic and international markets outside the boundaries of formal law (olson, 2018). another early generation figure was walter benjamin, with his ideas on how two opposing traditions of legal theory known as positive law and natural law each evaluated legal violence. in benjamin's view, violence is natural and has no meaning but is a material or instrument that can achieve legal goals when the time is right en 2018). jürgen habermas, the last figure of the frankfurt scho, covers a contemporary embodiment of the ccriticritical theorization. habermas's thoughts were heavily influenced by the radical traditions of adorno, horkheimer, and marcuse. habermas developed the theory of communicative action ( tca ) to complement the weaknesses of marx's historical materialism. as a macro-sociological theory, historical materialism is considered to have two weaknesses for critical projects. first, completeness does not guarantee explanatory power; second, careful examination of standard essential explanations, such as ideological theory, requires a different social theory (bohman, 1999). habermas' theory of communicative action succeeded in developing a two-level social theory. on the one hand, it includes an analysis of communicative rationality in which rational potential is built into everyday conversation; and views of modern society and modernization on the other hand (white, 1989). in the study of communication, adherents of the critical tradition are generally interested in how messages reinforce emphasis in society. in addition to being interested in social action, critical theorists also focus on discourses and texts that promote certain ideologies, form and maintain power understand and undermine certain groups or classes' interests (interests). tical groups take a more philosophical approach, emphasize the broader social structure in which communication occurs, and focus on the issue of “who controls a communication system” (severin and tankard, 2005: 18-19). the essential part that must be understood in the praxis of critical theory is that this theory must be understood as a set of loose theoretical frameworks, all of which aim to criticize domination with the ultimate goal of social change. therefore, there are many concepts that critical theorists use to evaluate society, depending on the focus of their analysis. questions of privilege and power are considered necessary in communication theory and are themes of the c /tradition (littlejohn and foss, 2009: 68-73). prominent identity characteristics regarding skin color, nationality, language, religion, gender, sexual orientation, regional issues, income levels, and other aspects of individual identity will create social differences that are considered very important by adherents of critical traditions. critical theories are concerned with how these differences accumulate power, pressure, and privilege due to certain forms of communication in society, thus making the critical tradition important in today's study of communication science. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 318 social in society. this study wants to dismantle the mechanism of domination in presidential political communication as a symbolic dimension built by the government (president, head of state, head of directorment, state actor) who tend to be giddy, doubtful, and indecisive in responding to incidents of intolerance and violence with religious backgrounds as irregular phenomena. for this reason, a critical paradigm and critical theory are needed to uncover the hidden context and ideology behind the president's political communication through texts and talks in social and political contexts. therefore, the use of critical theory in this research is a surgical tool against various f hidden intentions that political communicators often carry out through manipulating, influencing, and coercing to obtain a specific allocation of power. to uncover the explicit and implicit factors in the text of the president's communication on the meliana case, a conceptual framework is needed to dissect both in terms of the text and its content. the researcher chose the critical theory because it provides a comprehensive perspective in outlining the intent and purpose behind the president's political communication. the nature of the critical tradition that considers all problems inseparable from the dimensions of social structure is an advantage that helps answer research questions more specifically and sharply. therein lies the strength of the critical theory, namely seeing phenomena from the point of view of realism, trying to find more substantial answers and not only being satisfied with positive facts on the surface. walter benjamin's critique of power. walter benjamin was one of the early frankfurt school and other great figures of the 1920s and 1930,s including theodor adorno, friedrich, pollock, leo lowenthal, herbert marcuse, siegfried kracaueried kracauer, and erich fromm (ferris, 2008). long before he came into contact with marx's thoughts, benjamin grew up to be a rebellious teenager when, at the age of 14, his parents sent him for two years of experimental education at the haubinda school in thuringia (caygill, coles & klomowsi, 2012). the haubinda school is a progressive counter-cultural institution founded in 1901 where gustav wyneken, known as an educational reformer, was on the teaching staff at that time. wyneken advocates youth solidarity to achieve spiritual and intellectual independence naturally. for wyneken, this can be a way to achieve a cultural revolution in society (ferris, 2008). after that, benjamin also studied the type of philosophy known as neo-kantianism, a late 19th-century development of critical tradition theory inherited by immanuel kant. benjamin's critical philosophical thought was influenced by figures such as george lukacs through his book history and class consciousness (1923), which was benjamin’s experience with marxism. furthermore, benjamin's criticism grew stronger and found a form after meeting two other figures on different occasions. first, bertolt brecht, the marxist playwright and poet best known for his theory of theatrical alienation, is also a radical political thinker. second, theodor adorno, co-founder of the institute for social research (better known as the frankfurt school), practiced marxist-influenced social and cultural criticism. after their first meeting in frankfurt, benjamin and adorno met again early in 1928 in berlin and remained friends until benjamin's death (ferris, 2008). the difference between brecht and the frankfurt school lies in different understandings of how social change should be produced. brecht seeks immediate answers by exploring the effect of alienation (verfremdungseffekt) as a means of experiencing the material conditions in which art and culture are made. brecht intends to change existing media su, ch as theater, opera, etc., no longer functioning to support institutions (social and political) or merely consumptive of art but to make art a medium that influences social change. brecht's aim was to re-function institutions from places of entertainment to become organs of mass communication. in this way, brecht intends to make changes directly by involving the segments of society that benefit the most. brecht's radical political thought was influential in the years of his friendship with benjamin. as for adorno, this approach exemplifies the reductive thinking shown by vulgar marxism. in contrast, the frankfurt school remained committed to the intellectual development of criticism as a source of social and political change. these two pulls of influence provided insight for international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 319 benjamin to develop a more idiosyncratic marxism that combined elements of the brecht and frankfurt schools. benjamin has a distinct understanding of how to achieve goals. for benjamin, criticism makes this goal significant, but this same goal cannot always be realized through criticism (ferris, 2008). like most neo-marxist frankfurt school thinkers who credit kant as the first critical philosopher, benjamin agrees with kant's notion of subject autonomy in shaping knowledge. in the view of the frankfurt school, everything is the result of autonomous human subjective knowledge (sindhunata, 2019). however, in particular, benjamin makes a difference to kant's idea of basing knowledge on the a priori human mind. beyond kant's theory of a priori categories, benjamin values human experience more like knowledge. this view then influenced benjamin in his criticism of power. this can be seen in benjamin's expression of political thought in lukacs' influence on historical materialism. lukacs' approach views history as a condition of material existence rather than an ideological position promoted by the controlling classes of society. benjamin uses these conditions to expose and critique the ideology at work in these positions by initiating a project that aims to reshape what history is (ferris, 2008) fundamentally. history for benjamin is not just an ideological narrative. still, it must have material evidence of how a society or culture is organized and how that evidence mediates political and economic forces. in this view, benjamin clearly demands material evidence that manifests through experience after experience in human history in which the controlling classes rule. benjamin argues that power can be understood by entering into the problem of the conditions of possibilities for the reality of power itself to capture its distinctive character, existence, and influence on humans. based on this thought, benjamin understands that power is always present as an experience in all dimensions of humanity (dua, 2007). benjamin also emphasized that the most fundamental experience of management is an experience of originality and an idea that touches and enters the realm of human history that longs for justice. so, the condition of the possibilities of power is the human aesthetic experience of justice or, more concretely, just power (dua, 2007). in an essay entitled critique of violence (1921), benjamin positions the task of criticism: showing the relationship of violence to law and justice. here, criticism is understood not as an assessment but as a means to understand law and justice. benjamin's analysis begins by giving two thoughts on violence. the first is called natural law. according to natural law, violence occurs as something that cannot be avoided by humans (in the sense that violence is something that humans naturally possess). as a result, its significance can only be judged according to the final result it produces (ferris, 2008). natural law refers to the divine law that frees up space for human movement in a total social area intending to obtain the purification of life. thus, in principle, divine power is pure power. this concept of power explicitly separates justice and injustice, good and evil (dua, 2008). the second is called positive law. this law rejects the use of goals to justify violence (ferris, 2008). benjamin saw the law as an attempt to ensure that political decisions (jointly) are carried out consistently, especially in everyday situations. however, the practice will be different when the community is in an emergency. in such cases, society needs a political leader who can make drastic decisions, which can be extreme against the law itself (dua, 2007). thus benjamin views power as a pure means that allows humans to be as creative as possible. benjamin's political theory is a pure means not to establish and assert power but to deconstruct it. benjamin finally put power as the ability to make decisions or separate. practices of power and power relations. the concept of power does not always have a single meaning because it is influenced by the assumptions and perspectives used and has an understanding constantly evolving based on space and time (maliki, 2010). poconstantlyten contains worrying qualities and becomes a frightening specter because it can cause bad luck for major people (dua, 2007). the discussion of political science about power is always closely related to the concept of the use of power in various forms such as influence, persuasion, manipulation, coercion, force, and authority. these forms are seen in every struggle of the social international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 320 pressures of society (including the state) to obtain and maintain power, exercise power, influence other parties, or even oppose the exercise of power. one easy-to-understand concept of power can be referred to from wilby robson (1954) in surbakti (2010). according to robson, power is the ability to influence others to think and behave according to the influencer’s will. in robson’s view, power is a form of interaction between those who influence and those who are influenced, or one influences, the other obeys (surbakti, 2010). in gramsci's view (simon, 2004), this interaction occurs in a civil society social relationship that manifests in various organizations that make up civil society and the state apparatus. gramsci's view, as quoted by simon (2004), states that, in power relations, civil society consists of a complex network of various social power relations that dominate each other, such as conflicts between investors and workers, domination of the apparatus with a coercive monopoly on civil society, local domination, regional domination. racial domination, bureaucratic, and other forms of domination where a specific power is exercised in the form of organizations and institutions. power in the prospective state's perspective existence of a structure monopolizing the legal use of physical coercion against groups of people living in areas with clear boundaries. thus, according to surbakti, the state is a grouping of people based on similar typical biology but on the similarity of power structure that governs them (surbakti, 2010:52). it shows the concept of the state as a political society with its four elements consisting of population, fixed territory (definitely), government, and sovereignty, which act legally with coercive power to establish common consensus and maintain the universal conditions of social order. the state is perceived as a coercive force that is effective and permeates the vital joints of people's lives. still, on the other hand, the state is seen in a neutral face because the formation of the state is very dependent on the real forces in society itself. where there is power, there is resistance to it. mutual dominance between social forces in society to class struggles and social movements. this conflict affects the character and form of state institutions and civil society organizations, resulting in that struggles are not merely instruments of the ruling class but reflect the balance of power in society. this process is known as positional warfare (simon, 2004, p. 111). this positional war does not rule out the possibility of violent resistance and opposition to the coercive organs of the state. the link between coercion and the state is also underlined by the description of philip bobbitt (2002) in heywood (2004), who argues that the state is an 'institution of war'. the picture above shows the position of the government in the structure of a country, namely being the 'center to regulate' (heywood, 2004). according to heywood, the government becomes the executor of state power to regulate in a broad sense, namely to the governor exercising control over other people. therefore the government cannot be understood separately from the society it governs. this study clarifies what simon (2004) calls a war of positions, or what philip bobbitt (2002) emphasizes as a state as a 'war-making institution'. president joko widodo's statements at the beginning of the riots in tanjungbalai, wringer by complaints from a chinese buddhist named meliana, show an ideological position that is at odds with the attitudes and actions of the majority community in tanjungbalai who destroy houses of worship and places of residents. the president's attitude to take firm action against the rioters with the background of the sara issue is a declaration of 'war' against 'other ideologies' contrary to the state’s ideology. the same thing is also seen in the president's statement that he does not want to intervene in meliana's legal case, even though many observers think that the legal issue is unfair because of the pressure from the majority masses. these two difin responding to the same case (cases of intolerance), these two different attitudes refer to the president's position as head of government whose function is to maintain public order and take collective action, including rolling over other people or groups. in addition, because the government operates in a political system involving parties, elections, pressure groups, and the media, the president appears to be cautious in responding to people's pressure to exercise political control on a national, local tanjungbalai scale in indonesia. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 321 methods this research method uses a critical paradigm with a qualitative approach. qualitative research is used to investigate, find, describe, and explain the quality or features of social influences that cannot be explained, measured, or described through a quantitative approach (sugiyono, 2016, p.15). critical necessary research sex examines conditions revealing the hidden structures in texts and ideologies portrayed by the mass media. the social influence in question is a phenomenon experienced by research subjects such as behavior, perception, motivation, action, etc., holistically, and using description in the form of words and language, in a particular natural context and by utilizing various natural methods (moleong, 2014, p.6). critical discourse studies discuss how texts used by one party or group create discourses that reproduce social dominance, namely the abuse of power by a group against groups that are dominated and trying to fight against the abuse of power through discourse (van dijk, 2009, p. 63). in this study, van dijk's discourse analysis framework examined the presidential communication text related to the meliana tanjungbalai case. in addition to looking at social irregularities, van dijk's analysis also examines mental representations and the processes in language users when producing and understanding discourse and taking part in verbal interactions. and the extent to which they are involved in the exchange of knowledge, ideology, or beliefs of certain social groups (van dijk, 2009, p.64). this research seeks to reveal the irregularities behind the president's political communication in responding to the problem of intolerance in indonesia. by analyzing the text of the president's communication published in the mass media, the researcher wants to know the intent and purpose of the statement concerning the president's position as a public official and pandal actor. the researcher believes that the observed attitudes and statements of the president are ' virtual reality ' that have been shaped by historical processes and social, cultural, and political-economic forces. the researcher believes that the president's direct statement in the meliana case in tanjungbalai results from the formation of social, cultural, and political-economic forces. the reason for choosing this qualitative research is based on the stability of the researcher according to his background knowledge and research experience. in addition, the nature of the problem to be investigated is also a reason. result and discussion double faced communication as a power strategy. presidential communications in the case of intolerance in tanjungbalai that are the focus of this research are: first, in a statement that shows president joko widodo 's firm stance when he stated: "…there is no place for those who are unable to tolerate in our country, let alone with violence." he wanted to show this firm stance by ordering the national police chief to use coercive measures to take firm action against the perpetrators of intolerance. second, the form of presidential communication in the same case, but with different tendencies, namely hiding behind the constitutional basis by not intervening in the legal case that befell meliana, rather than fighting for justice for victims of conflicts and riots with sara nuances. presidential communication is closely related to the practice of power exercised by political leaders to gain, maintain, or increase relative power over the people they lead. power as a political element can be seen in the roles played by national leaders, heads of state, and other political leaders in manifesting statements, attitudes, acts, and facts, as w well as setting prior cities and implementing programs. power in the context of state administration is also related to the interest of maintaining and maintaining the value system that is the consensus of a society/nation (ideology) as the way that is believed to be the most considered good in achieving the goals of the state through persuasion, mediation, and coercive efforts. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 322 in addition, the involvement of the role of social groups outside the government, such as nu and muhammadiyah, is also a method used in the ideological struggle. the relationship between the government, nu, and muhammadiyah in the context of intolerance shows a complex network of power relations that dominate and influence each other and then form the mainstream discourse regarding the issue of intolerance. power and social domination are often organized and institutionalized, allowing for more effective control and enabling common forms of power reproduction (dijk, 2008). the relations of these institutions form a social force to (within certain limits) exercise control over the actions and ideas of (members) of other groups, thereby limiting freedom of action, influencing knowledge, and intervening in the attitudes or ideologies of others. these social forces can be in the form of the government, religious organizations, and mass organizations, including the social power network (alliance) of the three (government, nu, and muhammadiyah) on the one hand; or manifest in the majority group in a particular area such as the majority of muslims in tanjungbalai as the opposite side. power is dynamic and conflictual in the public sphere when social groups compete for state attention or control (dobratz, 2012). in a firm attitude, the presidential authority, through coercive means, namely the state police institution (kapolri), shows itself as the dominant force with the necessary resources to resolve conflicts between the groups it dominates. the practice of power and how power is maintained shows the struggle of the dominant ideology by the government through the use of power. the representation of the struggle for shared values and norms involves using high authority from the president, for example, by assigning the national police chief. normatively, this statement is needed to calm the public, prevent the spread of riots and provide direction to the officers on duty in the field. in plain view, this attitude manifests state power in ensuring that security gu the law is cau. and security gives given red citizens while maintaining the pancasila ideology as the national ideology (dominant ideology). however, another statement regarding the court's verdict against meliana, where no one can intervene, shows the opposite of the intended firmness. the construction of the president's statements on various occasions regarding the case of intolerance that befell meliana in tanjungbalai shows a double-faced presidential communication strategy. in the view of the critical paradigm, the differences in attitudes that appear in the president's communication show, in disguise, the president's political intentions to negotiate power against influential forces that are pressing. the president's firmness in his statement to take action against the perpetrators of intolerance is not shown by his attitude and actions regarding legal justice for victims of intolerance. when faced with various critical voices regarding the 'unfair' punishment for victims of acts of intolerance, the president tends to distance himself from legal policies regarding the court's verdict against meliana. the president's statement regarding legal issues in the meliana case shows a 'safeguard' attitude. on the one hand, condemning the perpetrators of intolerance, but at the same time not willing to openly defend the victims of intolerance under the pretext of 'cannot intervene in decisions'. this statement shows that the president's communication is normative by fully respecting the judi judiciary's process and authority. the president's communication in media statements uses the technique of 'selfvictimization' equating his case with meliana and communicating to the public that he is also a 'victim' who must accept the judge's verdict in the case of forest and land fires. the president emphasized that even a head of state can be found guilty by the court. this statement fortifies president jokowi from the public's view that the court's decision against meliana is unfair. jokowi considers his position correct not to interfere with court decisions in the meliana case. such presidential communication efforts are a strategy to avoid public pressure that demands the president to act consistently regarding the issue of intolerance in tanjung balai. instead, the president equates his legal position with the victim of intolerance by showing that he has an equal status with other citizens before the law. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 323 the two statements both hide behind the foundations of constitutionalism and democracy, intending to embrace opposing groups. on the one hand, the firmness of attitude in the president's statement is addressed to the audience who sympathize with the meliana case; on the other hand, the normative statement not to intervene in court decisions is addressed to the majority group. in heywood's (2004) view, constitutionalism in a democratic society is nothing more than an outer shell that hides the dominance of the 'power elite' or 'ruling class. the democratic process forces governments to respond to popular pressure, either because political parties beat each other to gain power or because pressure groups make unrelenting demands on the ruling political elite. the president's actions can be understood in his position primarily as a political actor and communicator who resolves conflicts by compromise, conciliation, and negotiation. in defense of politics (1962), heywood cites bernard crick's view, where politics is seen as 'the solution to the order problem that chooses conciliation over violence and coercion. conciliation of competing interests or groups requires that power be spread widely throughout society and divided according to their respective claims for the welfare and survival of the whole society (heywood, 2004). observing the president's communication in the case that happened to meliana in tanjungbalai cannot be separated from the power relations in civil society forming the state, which consists of a network of various social forces that fight and dominate each other. this relationship is evident when approaching the contestation of the succession of national leadership in which social, political, economic, and ideological forces initially separated themselves into an increasingly consolidated and concentrated political power. then compete with each other until one of the combined social forces wins so that they can unite various social, political, and economic goals and interests. until finally created the hegemony of a strong social group against other lower groups (simon, 2004). this power relation is also seen in nominalized texts/phrases such as 'all', majority', 'minority', indicating the whole, most, and a small part of a certain amount; it does not just apply to one or two people. this rhetoric places the position of the conflicting parties no longer specifically on individual a and group x but in two broad categorizations that represent local and national socio-cultures, namely the majority group and the minority group. this shows that the president's interpretation of the meliana incident in tanjungbalai has a political dimension. therefore, the narrative presented by the president is normative. the aim is to avoid the after-effects of the case and avoid personal accusations against the president (accusations of the president being pro-pki or the issue of the president being antiislam). the president's communication that seems ambiguous, indecisive, and tends to be 'safe' can also be observed by looking at the political constellation that has occurred since the 2014 presidential election (pilpres) to the political dynamics of the 2017 dki jakarta governor election (pilgub). the anies-sandi pair in the 2017 dki gubernatorial election was very thick with religious symbolism, even building closeness with religious figures ad the mass organization islamic defenders front (fpi) led by habib riziek, which was at odds with one of the governor candidates as political opponents (aryojati, 2017). the prominence of primordial identity was strengthened when one candidate pair was caught in a case insulting the koran qs al-maidah [5]: 51. this massively succeeded in raising the religious spirit of muslims and sparked a wave of pressure from several islamic organizations in jakarta and outside jakarta in several demonstrations of peace. this phenomenon shows the strong relationship between religion (islam) and politics (the state) as a symptom of identity politics. it shows that religious identity can be used pragmatically to exploit religious sentiments at local and national levels. meanwhile, the legacy of the 2014 presidential election (pilpres) divides the national political map into two forces, namely the red and white coalition (kmp), consistonsisting of a coalition of the golkar party, gerindra party, pks, pan, ppp, and pbb, which carries prabowo subijanto-hatta rajasa; facing the great indonesia coalition (kih) in which there are pdip, pkb, nasdem party, hanura party, and pkpi which champion the joko widodo-jusuf kalla pair. the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 324 two camps are politically concentrated in a relatively balanced position of power (romli, 2017). this composition makes president joko widodo's leadership position threatened with instability in controlling parliament. meanwhile, the kmp, as a rival political force, is dominated by islamic parties that have ideological voters at the grassroots. this means that, apart from dealing with islamic parties as political opponents, joko widodo's camp also deals directly with the islamic voter base. the meaning of sara and intolerance events in tanjungbalai with a security scheme to maintain stability so that the wheels of the economy and social life continue to run is considered appropriate and perfect. however, a settlement at the grassroots level has not yet reached a common ground. the process of delegating authority at the lower level is often problematic due to the clash of interests at the regional level. it is understandable given the intense public pressure, which is allegedly very dominant at the local level. in the meliana case, there was a battle of discourse and ideology that confronted the issue of tolerance and diversity on the one hand, in contrast to the domination of the majority who urged the disaddress law enforcement against people or groups who were considered to 'blaspheme' sacred symbols and therefore forced the apparatus to make meliana as a suspect in the blasphemy case. the majority insistence in bryan turner's view (199,3), as quoted by dobratz (2012), is a social practice (juridical, political, economic, and cultural) that defines a person as a competent member of society and which has consequences for the flow of resources to people or social groups. . that is, this kind of social practice forms the collective identity of the community so that it affects the distribution of power in society. social practices manifest in social movements as organized efforts to encourage/push or resist change in society that rely, at least in part, on noninstitutionalized forms of political action (marx and mcadam 1994: 73). the impact in the meliana case was strengthened when the reproduction of messages related to complaints against the sound of the wild call to prayer was rolled out through chain messages and social networks. at that time, there was a mobilization of resources that formed awareness of the collective identity of the majority group. collective identity is a shared definition of a group based on shared interests, solidarity, and member experiences (dobratz, 2012). according to taylor & whittier in dobratz (2012), this collective identity model can be applied to various social movements to engage in multiple actions that challenge the dominant political and social system. therefore, the palace's concern was that strengthening collective identity would generate quite strong resistance from the muslim majority group to the president's communication message. in conflicts with sara nuances with the division of the majority versus the minority, the role of the majority group is feared to trigger a wider conflict and attack the government due to dissatisfaction with court decisions or due to intervention by the president. the impact of the dissatisfaction of the majority will lead to a crisis of government legitimacy. in addition, joko widodo's interests as a political actor have also influenced his 'carefulness' in carrying out presidential communications in cases of intolerance. this concerns joko widodo's reputation among the political elite and approval among the wider community, which is a determining factor in ensuring that he gets political resources from his supporters and embraces the majority group that has been in plain view of the opposition. law, power, and communication of the president. one of the president's communication strategies in the meliana case is to place the issue in a disperse of legal neutrality. it is called discourse because what the president says is a language practice that public officials in indonesia always use. public officials often take refuge in indonesia’s discourse as a state of the law when dealing with cases involving personal or oligarchic interests. however, in practice, 'rule of law' has been applied inconsistently. the manifestation of this discourse in legal action differs from case to case according to the interests and actors being protected. the use of the reason for the neutrality of the law, as reflected in the statement that the judge also hammers the president,' departs from the argument that the law is above power. law international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 325 is believed to be able to control and regulate the exercise of power. in cases where the law does not address power, at least it has some autonomy relative to the practice of power. in other words, the law is not an instrument of power. in the idea of natural law, power is an instrument of justice. justice as a goal can be pursued (dua, 2007). goals thus become the normative basis for the practice of power, including the use of force. natural law views that humans are driven by a kind of natural desire, namely the desire to achieve trans-historic good, namely goodness that is cross-historical, intergenerational, and universal (abbott, 2020). justice is one of those universal goals. violence as an instrument of power can be used to achieve justice. benjamin criticizes the natural law view that violence is a natural (benjamin, 2004)datum. violence is a raw material, a natural fact of life, and,d therefore, can not be interpreted in terms of justice, legitimacy, or legality (abbott, 2020). positive law rejects natural law arguments; power becomes valg as the goal is good, namely achieving justice (dua, 2017). the positive law argument is that there is no natural good which is the universal goal of man. therefore, there is no basis for humans, especially institutions and those in power, to use violence to achieve that goal. there are no universally legitimate means, to achieve real truth, t. in the perspective of positive law, both means and ends must have an acceptable moral basis. power as a means of justice or an instrument to achieve other goals must have legitimacy. it can be accepted and supported if power is accepted and obeyed because it has a normative foundation. positive law in the form of law and its supporting apparatus is the normative basis. this idea was criticized by walter benjamin, who rejected both natural law and positive law arguments. in benjamin's view, both legal perspectives lead to the same thing, namely the use of legitimate means. natural law discusses the purpose of legitimizing means; positive law emphasizes legitimate means in achieving goals. these two legal perspectives trap political institutions in using violence and human oppression. law, there using not overcome power. law is the basis for the legitimacy of power and, at the same time, an instrument of power. in practice, power transcends the law. when dealing with power, the law experiences powerlessness (dua, 2017:63). if the law operates under the control of power, its function as a means of achieving justice cannot be trusted. in the name of law, the state and the institutions of power take action, especially through instrumentation, to support the power itself. thus, it is naive to rely on legal orchestration as a path to justice. the use of law as an instrument of power is mainly carried out by the state and officials who represent the state through the state of exception mechanism. carl schmitt put forward this terminology sovereign state overstepping the law in the interest of the public’s safety. schmitt even referred to sovereignty as the right to declare exceptions. what is meant by exception is state policy to state that a public issue must be handled in a way outside the normal process of democratic laws and regulations. exception conditions normal politics of exception. the second refers to placing a matter above the regular rule of law. in security studies, state actions are called extstandardary measures (extraordinary measures) (barry buzan, 1998). fast procedures characterize this action, wide-scale policies, violations of the game’s rules, and democratic principles, removing the role of the public game's rules as the main instrument. the rationale behind the politics of exclusion is what walter benjamin calls a state of emergency. benjamin even argues that a crisis is not an exception but a (doxtader, 200l). the difference between these two orders is very clear. exceptions refer to policies, including the use of force, that is teare temporary due to a momentary need to respond to circumstances ed to be dangerous. the rule is a mechanism that is durable, settled, practiced, and reproduced continuously by the holder of power. the state of emergency is a form of control because it is practiced repeatedly by the holder of power or the state. in many cases, a state of emergency can involve another dangerous situation where the power holder declares that the state is in an existentially threatened condition. this threat must be immediately responded to with swift action even though it must use violence and violate international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 326 justice. emergency claims depart from the definition of insecurity (perceived insecurity) by power holders, although real threats do not show a strong degree of emergency. the politics of exclusion are thus to raise an emergency or emergency status issue. restrictions on public freedoms and emergency status issues are often at the expense of marginalized groups. for security, national safety, stability, or other emergencies, the state suspends freedom and delays the fair law on citizens. the most affected victims in emergency politics are those who do not have access to power. the communication process plays an important the declaration of conditions requiring exceptions and authorizing the exercise of power over the law. in the communication process, language and discourse are used to announce that certain developments place public safety at a certain level of risk. crucial officials form facts about existential threats that pose risks through language utterance status of risk status determined through open public discussion and sufficient time. this soft risk is determined by using the general assessed. in the tanjungbalai case, the president's communication actions demonstrate the submission of the law by power. the process and content of communication are not used at the event. instead, they become a means of protecting the president's power. the president achieved not meet what he meant by protections. first, the communication process is not used to deconstruct into and reconstruct. deconstruction into dissecting lies behind the discourse on insulting religion, who and what forces support this discourse, and how many such the discourse on insulting religion is supported or rejected. deconstruction allows the meliana case to be seen as part of human interaction, not as an object of legal provisions. the aim is to reconstruct a new meaning in the tanjungbalai case discourse. the president can propose a new discourse out contemporary the discourse on insulting religion. the discourse that can be developed is that the meliana case is common in neighboring life. 'complaints about neighborly living' can be developed as a counter-discourse to the claims of 'religious insults'. if the discourse of 'neighborhood complaints' becomes dominant, then riots and the destruction of buddhist houses of worship become a 'deviation against the culture of tolerance', which is claimed to be the core 'gene' in the body of the indonesian nation. the president did not dismantle and develop alternative discourses in the communication process but agreed with the dominant discourse, namely blasphemy. the president does not make legal breakthroughs to achieve justice but uses legal reasons to protect his power. meliana's sentence is a 'road to safety' used by the president to escape the pressures of the context of a power struggle with his opponents. as described earlier, meliana being a suspect resulted from strong pressure from several leaders of the al-makhsum mosque together with some local islamic organizations. in addition, the north sumatra province mui fatwa stated that meliana committed blasphemy in tanjungbalai city and asked the police to follow up on the law enforcement process against meliana immediately. to legitimize the application of the law but ignore justice, the president consciously or unconsciously places the tanjungbalai case as a state of exception in schmitt and agamben's terms or a state of emergency in benjamin's words. although it does not explicitly state the issue of emergency, the narrative developed by the president shows a tendency towards the politics of exclusion that characterizes the state of emergency. this appears in two ways. first, the president saw that the meliana case could spread social unrest to other places and threaten wider social stability. thus, the tanjungbalai case is an existential threat to social cohesion, which is the foundation of the indonesian nation-state. a special policy should handle this type of threat. second, this policy is handled by direct assignment of the national police chief to handle riots indicating the specific scale of action that characterizes an emergency. complaints about the sound of the call to prayer and the riots that followed were thus raised by the president through a communication process to the emergency position justifying the violation of justice even though the scale of the riots was local and was still able to be controlled by the state apparatus. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 327 the relationship between power and legal position becomes interesting to analyze through the president's statement as a legal 'victim' in a fire case cannot be seen as a form of the rule of law overpower. it can be interpreted that the use of the discourse of equality in law is a strategy of power. the president lets the law work to protect power even if it violates justice. violation of justice is justified by the president's success in placing the tanjungbalai case into a state of emergency. the emergency logic built is as follows. the tanjungbalai case was a riot caused by blasphemy. blasphemy is a sensitive issue and threatens public peace and even the existence of the indonesian nation. therefore, extraordinary actions must be carried out through law enforcement, even though the way the law is enforced violates the sense of justice. thus, the law is used by power in two ways. the first direction is to punish the perpetrators of the riots who cause huge losses. at the same time, punishing meliana with a verdict is unfair if it is measured from the losses caused and the impact on public security. the ultimate goal is the preservation of presidential power. thus, power is using the law, although it appears to be subject to legal equality on the surface. conclusion in general, this study president's communication through messages conveyed concerning the case of intolerance in tanjungbalai shows a gap or inconsistency. the analysis of the text of the president's speech shows a double-faced presidential communication strategy. using van dijk's critical discourse analysis, this study finds that the roots of inconsistency come from two dimensions of the president's public communication: the dimensions of social cognition and the wider, broader text. the inconsistency of statements and actions develops from the psychosocial dimensions that van dijk calls self-schemas, person schemes, role schemes, and event schemes. on the social context dimension, the strengthening of the ideology of islamism in indonesian politics and the legacy of leadership succession at the local and national levels created political divisions between jokowi's supporters and opponents. anti-jokowi groups and opposition political forces mobilize islamic identity by continuously reproducing the image of jokowi as a figure who does not represent islam and even tends not to side with the interests of muslims. therefore, all public issues and issues related to islamic groups must be handled with extreme care and control, not to strengthen identity politics that would jeopardize the president's power. the way the presidential actor responds to the context by not intervening in the law is the president's strategy to avoid the context trap, namely the anti-islam discourse reproduced by the president's opponents and opposition. by distancing himself from the case and leaving it to the legal process, the president sends the message that he must stand above all groups. by developing a presidential communication strategy with multiple meanings, the president accommodates various interests in the context. it defends the minority but also protects the interests of the muslim majority. however, implicitly, the statements and messages above are individual political strategies to negate labeling efforts and, at the same time, reduce the expansion of identity politics. one of the president's communication strategies to free himself from contextual pressures is to elevate messages to a normative level. the trick is to create what ernesto laclau calls a political frontier: the p: then dry between 'friends' and 'enemies', between 'indonesians' and 'nonindonesians'. the message conveyed that 'indonesia is tolerant', then those who riot and destroy minority assets are 'not indonesia'. presidential communication is also carried out by building a hegemonic position by articulating plural and competitive identities and subjectivity. an articulation becomes a hegemon when it can absorb the various articulations in which the hegemon operates. by abstracting the message, majority and minority, stability, hegemony absorbs political antagonism but does not negate antagonism itself. thus, the position of hegemon here is not in the sense of dominative but accommodative. as part of the discourse of tolerance, the president develops a hegemonic discourse through abstraction to prevent dislocations that threaten political stability and guarantee the legitimacy of power. as a result, the president's power politics strategy has positioned meliana as a victim of international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); 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(1989). the recent work of jürgen habermas, cambridge: cambridge university press. https://doi.org/10.1017/cbo9780511598265sindhunata https://doi.org/10.1111/j.1741-5705.2008.02665.x https://doi.org/10.20527/jps.v1i2.1883 https://doi.org/10.1007/978-1-137-07299-3 https://doi.org/10.25038/am.v0i16.259 https://doi.org/10.1111/j.1741-5705.2008.02666.x https://doi.org/10.1017/cbo9780511598265sindhunata 638 the legalization of medical cannabis: a comparative approach of the thai narcotics act b.e.2522 (1979) volume: 3 number: 3 page: 638 643 1eviera riza indriani, 2abdul madjid 1,2faculty of law brawijaya university, malang, east java, indonesia corresponding author: eviera riza indriani e-mail: vierrzndr@gmail.com article history: received: 2022-07-10 revised: 2022-08-10 accepted: 2022-11-11 abstract: based on appendix i, point 8 of law no. 35 of 2009 concerning narcotics, cannabis is classified as schedule i narcotics. referring to article 7 of law 3 of 2009, narcotics other than schedule i can be used to benefit health services and the development of science and technology. meanwhile, narcotics from schedule i can only be used to develop science and technology. thus, cannabis can only be used for the development of science and technology with the permission of the minister of health and the recommendation of the head of the national agency of drug and food control (bpom). this study compares favorable laws regarding narcotics, especially cannabis, which is regulated in the law of indonesia and thailand. this study also explores the regulation of cannabis as an alternative in the future in indonesia. in normative law research, statutory and comparative approaches compare the narcotics laws in indonesia and thailand. cannabis is not included in the narcotics class that can be used for health since it is classified as schedule i. on the official website of the royal gazette, it was announced that thailand had legalized the use of cannabis as a medical alternative. it will be legalized 120 days after the announcement is made. keywords: legalization, medical cannabis, comparison. cite this as: indriani, e.r., madjid, a. (2022) “the legalization of medical cannabis: a comparative approach of the thai narcotics act b.e.2522 (1979)” international journal of environmental, sustainability, and social sciences, 3 (3), 638 643. introduction cannabis is classified as an illegal plant in indonesia. indonesia issued a law prohibiting the production, distribution, and consumption of cannabis. based on appendix i point 8 of law no. 35 of 2009 concerning narcotics, cannabis is classified as schedule i narcotics. referring to article 7 of law 35 of 2009, narcotics can only be used to benefit health services and the development of science and technology. the elucidation of "health services" includes medical rehabilitation. the term "development of science and technology" is the use of narcotics for treatment and rehabilitation, including education, training, research, and development carried out by government agencies whose duties and functions supervise, investigate, and eradicate drug trafficking. education and training include training drug-sniffing dogs of the indonesian national police, customs and excise, the national narcotics agency, and other agencies. the debate over legalizing cannabis has erupted in indonesia, with pros and cons. some indonesians want cannabis legalized, while others believe it is harmful to the indonesian generation. as of the writing of this paper, the government is still considering legalizing cannabis, as demonstrated by several national legislation programs discussing the legalization of medical cannabis. based on law number 35 of 2009 concerning narcotics, which the minister of health further regulated in regulation number 7 of 2018 concerning changes in the classification of narcotics, cannabis is classified as schedule i narcotics. it means that cannabis can be used for the benefit of science and technology with permission from the minister of health and a recommendation from the head of the national agency of drug and food control (bpom). (bpom). however, for those who use cannabis without consent (planting, maintaining, 639 possessing, storing, controlling, or providing in the form of plants), then they can be sentenced to a minimum of 4 years in prison and a maximum of 12 years with a minimum fine of idr 800 million and a maximum of idr 8 billion. penalties will increase if the plant produced weighs more than one kilogram. globally, there are three categories of cannabis legalization for recreation due to its 'high' sensation, medical purposes, and cultivation. possession of small amounts of cannabis is not subject to punishment by jail or fine in germany or argentina. in other countries such as australia, belgium, new zealand, spain, and sri lanka, cannabis is only legal for medical consumption. in the united states, cannabis is legal in some states. cannabis is classified as schedule i narcotics, which means that cannabis cannot be used as a drug or therapy in treating patients. cannabis is effective in the treatment of several diseases, including: 1. glaucoma 2. alzheimer’s disease 3. fibromyalgia. in many countries, the debate over legalizing cannabis use persists. several countries have decided to legalize cannabis. the national assembly of thailand has approved the use of cannabis for medical purposes. a lawmaker called it a ‘new year's gift’ to the thai people. however, the use of cannabis for “recreation” remains prohibited. cannabis was once used as a traditional medicine in thailand, but it was outlawed in the 1930s. countries in southeast asia issued regulations prohibiting the use, possession, and distribution of drugs. thailand was the first country in the region to allow the use of cannabis as a drug. the parliament, which was set up by the thai military regime, supported amending the 1979 narcotics law on tuesday, december 2018. according to reuters, thailand's parliament added time for deliberation before the new year holidays, resulting in the legalization of cannabis for medical purposes. the author selects two problem formulations that will be discussed in this paper based on the explanation of the background provided above. first, how is the regulation of narcotics, especially cannabis, specifically medical cannabis, in indonesia and thailand? second, how is the legal construction of medical cannabis in indonesia in the future? method this normative legal research used primary legal materials of law number 35 of 2009 concerning narcotics. there were also secondary legal materials in library research and written legal sources. the author used the thai narcotics act b.e.2522 (1979) in this study. the statutory approach and the comparative approach were employed in this study. the statute approach was carried out by reviewing all laws and regulations related to the legal issues being addressed. practically, this legal approach will allow researchers to investigate the consistency and suitability of a law with other laws or the constitution. the comparative method was used by comparing a country's laws with one or more countries on the same subject. court decisions for the same case in different countries can also be compared. result and discussion positive laws on cannabis in indonesia. article 28 h (1) of the 1945 constitution reads, "every person shall have the right to live in physical and spiritual prosperity, to have a home and to enjoy a good and healthy environment, and shall have the right to obtain medical care". indonesians have a right to a safe place to live and an environment free of narcotics. 640 narcotics can be addictive, harm the body, and ruin a person's life. human life must be clean and free of things that are harmful to one's health. law number 35 of 2009 concerning narcotics regulates and supervises, and takes action on the circulation and abuse of narcotics. narcotics not only make people addicted, but they can also cause people to die entirely unexpectedly. humans require a clean environment as well as a healthy body to live. drug abuse is a crime against humanity. law concerning narcotics in indonesia, law number 35 of 2009 concerning narcotics, prohibits narcotics and threatens punishment for narcotics abusers, who can be individuals or legal entities (corporations). the law on narcotics in indonesia also uses the terms drug abuser, drug addict, and drug victim for people who use cannabis. addicts are addicted to narcotics, while abusers are people who use narcotics but are not dependent on them. meanwhile, victims are people who use narcotics under the influence of others and are unaware that they are doing so. the law on narcotics does not define the correct use of narcotics for personal purposes. the analogy is that if there is a term abuser, there must be the opposite of "justifier". cannabis, as a class i narcotic, which is justified in the narcotics law, may only be used for research and development of science and technology (article 8 paragraph (2) of law number 35 of 2009 concerning narcotics). indonesia, a country that produces cannabis plants that are quite extensive and of high quality, has eradicated it. it is proven by the enactment of law number 35 of 2009. article 6 states that cannabis plants are classified as schedule i narcotics, or the abuse of the use of it may result in severe punishment. the beginning of the stipulation of the law prohibiting cannabis in indonesia was law no. 9 of 1976. it was then ratified into the amendment of the narcotics law number 22 of 1997. then, it was re-ratified to the amendment of the narcotics law number 35 of 2009, which is and is still valid until now. the application of law number 35 of 2009 in indonesia is ratifying the results of the single conventions of the united nations (un) in 1961, 1971, and 1988. the current use of narcotics is regulated in law number 35 of 2009 concerning narcotics, classifying narcotics into a. schedule i narcotics (narcotics that can only be used for scientific research and not in therapy and have a high potential for addiction), b. schedule ii narcotics (narcotics with medicinal properties used as a last resort, can be used as therapy and to develop knowledge, and have a high potential for addiction) c. schedule iii narcotics (narcotics with medicinal properties and are widely used in therapy and to develop science and have a mild potential to cause addiction) (see the explanation of article 6 paragraph (1)). regarding the amendment to the classification of narcotics, it is stated that: cannabis plants, all plants of the cannabis genus and all parts of the plant, including seeds, fruit, straw, processed products of the cannabis plant, or parts of the cannabis plant including cannabis resin and hash. cannabis is included in schedule i narcotics, which means cannabis cannot be used as a drug or therapy for patient treatment. article 7 of regulation number 35 of 2009 concerning narcotics, narcotics can only be used for the benefit of health services and the development of science and technology. however, cannabis is not included as narcotics that can be used for health since cannabis is classified as schedule i narcotics and is prohibited from being used for health services. however, for those who use cannabis without consent (planting, maintaining, possessing, storing, controlling, or providing in the form of plants), then they can be sentenced to a minimum of 4 years in prison and a maximum of 12 years and a minimum fine of idr 800 million and a maximum of idr 8 billion. penalties will increase if the plant produced weighs more than one kg. the government has also specifically regulated cannabis farming through government regulation number 1 of 1980 concerning provisions for papaver, coca, and cannabis planting. 641 various regulations for the abolition of narcotics crimes have been enacted to tackle the widespread distribution and abuse of narcotics. among the regulations are: 1. drugs ordinance (verdoovende middelen ordonantie) stbl. 1927 no. 278 jo. no. 536, which regulates the circulation, trade and use of drugs; 2. law number 9 of 1976 concerning narcotics; 3. law number 35 of 2009 concerning narcotics. in addition, the following laws and regulations implement and clarify the provisions of the narcotics law: 1. government regulation number 40 of 2013 concerning the implementation of law number 35 of 2009 concerning narcotics; 2. government regulation number 25 of 2011 concerning the implementation of compulsory reporting of drug addicts; 3. regulation of the minister of health number 46 of 2012 concerning technical guidelines for the implementation of medical rehabilitation for addicts, abusers, and victims of narcotics abuse who are in the process or have been decided by the court; 4. regulation of the minister of health number 2415/menkes/per/xii/2011 concerning medical rehabilitation of addicts, abusers, and victims of narcotics abusers; 5. supreme court circular number 04 of 2010 and the supreme court circular number 03 of 2011. positive laws on cannabis in thailand. thailand was the first country in southeast asia to legalize cannabis as an alternative medical treatment. it was ratified by the parliament set up by the thai military regime. during the discussion, the thai parliament supported the amendment of the 1979 narcotics law. the thai government officially legalized cannabis for medical purposes on january 1, 2019. the thai government strictly regulates cannabis for medical purposes through production and sales licenses. possession of individual cannabis in a certain amount is regulated by having a prescription and certification recognized by the government. the thailand government confirms that the law also applies to kratom, which has a stimulant effect. thailand is the first country in southeast asia to legalize cannabis for medical and research use. residents are allowed to consume and grow cannabis at home under this new rule, but they must still notify their respective local governments. this new rule is effective 120 days after the draft law on cannabis use is officially published on the official website of the royal gazette soon. however, the minister of public health, anutin charnvirakul warned that cannabis could not be used for commercial purposes without a permit. the ministry of public health submitted a draft law to parliament on details of cannabis use, including its production and commercial use. the draft bill includes a fine of 200,000 baht for residents who grow cannabis without notifying local authorities, a sentence of 3 years in prison and a fine of up to 300,000 baht for citizens caught selling cannabis without permission. thailand's most recent initiative aims to promote cannabis as a commercially viable crop. agriculture employs one-third of thailand's workforce, according to the world bank. while there has been rapid progress in the possibility of legalizing the medical use of cannabis, full legalization for recreational cannabis use is unlikely to materialize any time soon. this country, for several centuries, has used cannabis for traditional medicine. however, a stigma is still associated with using this plant for fun. leading government officials are reluctant to advocate the recreational use of cannabis despite the plant's lucrative economic potential. other officials flatly rejected the prospect of legalization. cannabis production and possession create legal confusion and a gray area. therefore, the minister of public health is also submitting a separate draft to parliament regarding the 642 legalization of cannabis, including production, commercial, and recreational or personal use. paisal dankhum, thailand's food and drug regulator chief, previously said home-grown cannabis should be used for medical purposes such as traditional medicine. fines for violators of the government's draft, residents who grow cannabis without notifying the government, can be fined up to thb 20,000, or idr 8.7 million. meanwhile, those who sell without a permit will be fined thb 300,000 or around idr 130 million, three years in prison, or both. alternative laws in indonesia regarding medical cannabis in the future. legalizing cannabis has become a topic of discussion in indonesia, and there are both pros and cons. some indonesians want cannabis legalized, while others believe it is harmful to the indonesian generation. narcotics as a drug ingredient policy existed prior to indonesia's independence in law number 35 of 2009 concerning narcotics (from now on referred to as the narcotics law). it is stated that to improve the health of indonesian human resources in the context of realizing people's welfare. efforts must be made to increase in the field of treatment and health services, including seeking the availability of certain types of narcotics that are urgently needed, like drugs, as well as preventing and eradicating the dangers of abuse and illicit trafficking of narcotics and narcotics precursors. the author also disagrees that narcotics are being abused in a way that leads to addiction. as stated in the preamble to the narcotics law, there is a need for a formulation policy that regulates that narcotics, on the one hand, are drugs or materials that are useful in the field of treatment or health services and scientific development, but on the other hand, can cause addiction, which is very detrimental if misused or used without strict and careful control and supervision. reviewing the research findings mentioned earlier and the application of medical cannabis regulation, the authors conclude that it is necessary to formulate a criminal law policy to revise law number 35 of 2009 concerning narcotics. the criminal law policy does not only talk about current criminal law policies but also about the future. it was also released as the objectives and foundation, as stated in the preamble to the 1945 constitution. the objectives outlined in the preamble to the 1945 constitution are briefly "shall protect the whole indonesian nation and the entire native land of indonesia and advance the public welfare based on pancasila". the general policy line serves as both the foundation and the goal of indonesian legal politics. it is also the foundation and goal of any legal reform effort in indonesia, including criminal law and legal policy reforms. the need for criminal law reform is crucial. criminal law must include legal rules that bind actions that meet specific criteria for a crime. hence, i believe that the appendix to law number 35 of 2009 must be revised by moving the cannabis, all plants of the cannabis genus, and all parts of the plant, including seeds, fruit, straw, processed cannabis plants, or the cannabis plant including cannabis resin and hash, into schedule ii narcotics allowing it to be used for medical purpose. conclusion article 7 of regulation 35 of 2009 concerning narcotics states that narcotics can only be used for health services and the development of science and technology. however, cannabis is not included in the narcotics schedule that can be used for health purposes since it is classified as schedule i narcotics and is prohibited from being used for health services. thailand is the first country in southeast asia to legalize the use of medical cannabis as a medical alternative. under this new rule, residents can consume and grow cannabis at home by notifying their local governments. the bill would include a fine of 200,000 baht for residents who grow cannabis without notifying local authorities, a sentence of 3 years in prison, and a fine of up to 300,000 baht for citizens caught selling cannabis without permission. 643 cannabis cannot be used for recreational purposes. it cannot be used freely without any restrictions. it is necessary to make new regulations of a criminal law policy to move cannabis from schedule i to schedule ii or schedule iii for medical purposes. cannabis cannot be used as an alternative medical treatment if it is classified as schedule i narcotics. therefore, a revision of law number 35 of 2009 stating that cannabis should not be used as a medical material can be revised so it can be used as an alternative medical treatment. references anonim. (2019). thailand resmi legalkan ganja untuk kesehatan. konvensi tunggal obat-obatan narkotika 1961. www.lgn.or.id., diakses 10 juni. bradley, a. l. (2009). pathophysiology of fibromyalgia. american journal of medicine, 122(12). budiarto, m., arief, n.b. (2010). kebijakan legislatif dalam penangulangan kejahatan dengan pidana penjara. yogyakarta: genta. erwin,ubwarin. (2015). kebijakan formulasi hukum pidana dalam menanggulangi kejahatan skimming atm. jurnal sasi, 21(2). faisal m. (2018). artikel tirto "legalisasi ganja di kanada: antara pasar gelap dan guyuran uang". from https://tirto.id/legalisasi-ganja-di-kanada-antara-pasar-gelap-dan-guyuran-uangcltl indonesia. peraturan pemerintah no.1 tahun 1980 tentang ketentuan penanaman papaver, koka, dan ganja. indonesia. uud nri 1945. indonrsia. uu no.35 tahun 2009 tentang narkotika. nurjana, n.i.(2010). penanggulangan kejahatan narkotika : eksekusi hak perspektif sosiologi hukum. jurnal legality. ramadhanty, r. (2022). artikel detikhealth, "thailand hapus ganja dari daftar obat terlarang, warga boleh tanam di rumah!". from https://health.detik.com/berita-detikhealth/d5914711/thailand-hapus-ganja-dari-daftar-obat-terlarang-warga-boleh-tanam-di-rumah. sulista, t. zunetti, a. (2002). hukum pidana horizon baru pasca reformasi. raja grafindo persada. tobing, l. (2013). hukum menanam cannabis (ganja), from http://www.hukumonline.com/klinik/detail/lt522150607489f/hukum-menanamcannabis-(ganja). tony, f. (2018). artikel tirto "segala yang baik dan buruk dari ganja". from https://tirto.id/segalayang-baik-dan-buruk-dari-ganja-cqpe http://www.lgn.or.id/ https://tirto.id/legalisasi-ganja-di-kanada-antara-pasar-gelap-dan-guyuran-uang-cltl https://tirto.id/legalisasi-ganja-di-kanada-antara-pasar-gelap-dan-guyuran-uang-cltl https://health.detik.com/berita-detikhealth/d-5914711/thailand-hapus-ganja-dari-daftar-obat-terlarang-warga-boleh-tanam-di-rumah https://health.detik.com/berita-detikhealth/d-5914711/thailand-hapus-ganja-dari-daftar-obat-terlarang-warga-boleh-tanam-di-rumah http://www.hukumonline.com/klinik/detail/lt522150607489f/hukum-menanam-cannabis-(ganja) http://www.hukumonline.com/klinik/detail/lt522150607489f/hukum-menanam-cannabis-(ganja) https://tirto.id/segala-yang-baik-dan-buruk-dari-ganja-cqpe https://tirto.id/segala-yang-baik-dan-buruk-dari-ganja-cqpe international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 28 the performance of the internal auditors of the village rural institution volume 1 number 2 july 2020 page 28-35 komang adi kurniawan saputra faculty of economics and business, universitas warmadewa corresponding author: komang adi kurniawan saputra faculty of economics and business, universitas warmadewa e-mail: adikurniawan@warmadewa.ac.id article history: received: 2020-06-25 revised: 2020-07-15 accepted: 2020-07-28 abstract: this study aims to examine the influence of competence variables, coordination and task complexity on the performance of internal regulatory bodies as internal auditors at village credit institutions. research respondents are managers who understand all the policies and governance of the organization that is the leader of the organization. the number of samples in this study was 63 using purposive sampling sampling technique. hypothesis testing using statistical analysis of multiple regression or ordinary least square with the result of research is competence, coordination and task complexes have a significant positive effect on the performance of regulatory body as internal auditor of rural institution in buleleng regency of bali. keywords: competence, complexity, internal auditor, rural institution, supervisory performance cite this as: saputra, k.a.k (2020). the performance of the internal auditors of the village rural institution. journal of environmental, sustainability, and social science, 1(2), 28-35. https://doi.org/10.38142/ijesss.v1i2.15. introduction regional regulation number 2 of 1988 concerning village credit institutions (lpd) which was renewed again with regional regulation number 8 of 2002. this regional regulation stipulates that lpd is a village credit institution which is a villageowned savings and loan business entity in bali . the purpose of establishing the lpd is to encourage the economic development of rural communities through savings and capital participation, eradicate illegal bonds and pawns, create equity and business opportunities for villagers and increase purchasing power and smooth payments and circulation of money in the village (saputra, jayawarsa, & atmadja, 2019). to achieve this goal, the lpd carries out various efforts, such as accepting savings from community members, providing loans for productive activities, other efforts that involve mobilizing village funds, providing capital and receiving loans from financial institutions (saputra, trisnadewi, anggiriawan, & kawisana, 2019). the village credit institution (lpd) is one of the microfinance institutions in the province of bali that has the function of encouraging community economic development through targeted savings and effective distribution of capital (putra & latrini, 2018) . the role of the lpd in improving the village economy has even invited appreciation from the president of the republic of indonesia. this appreciation can be seen when president sosilo bambang yudhoyono praised the lpd in front of the alliance for financial global policy forum participants. he stated that the lpd is a shock-resistant microfinance institution and can be a good example of how financial services can reach all groups (saputra , et al., 2019) . for this reason, the president hopes that all parties who share the same vision in realizing financial services for all, learn from this lpd success story. what is proposed by the president s u silo bambang yudhoyono is not only a tribute to the success of the lpd, but also related to the effort to position lpd as a local asset, namely at the level of the people of bali, taken at the national level and even global, in the context of the provision of financial services to communities touch down to the grass roots (jayawarsa, purnami, & saputra, 2020; saputra, sara, jayawarsa, & pratama, 2019) . lpd existence in society has many experienced a rapid increase. the lpd financial institution is able to increase the potential of the community, and help the community in their life in society (ardana, dermawan, & susanti, 2017). lpd role in helping the community also included in giving funds to build the temple and the implementation of the ceremony, which was previously done by funding private community. lpd also provides scholarships in the form of education to outstanding students so that they can continue their education to a higher level. based on this series of successes, lpd regulation should be returned to the cultural identity of the village, namely its autonomous nature in regulating the conduct of household life (self regulation). lpd, as well as traditional villages in bali, are regulated by regional regulations (iqbal, nawaz, & ehsan, 2019; shabrina, yuliati, & simanjuntak, 2018; siti-nabiha, azhar, & ali-mokhtar, 2018). regarding the existence of the lpd in the pakraman village, the lpd has a role as a pakraman village community institution whose ownership is only intended for all pakraman village people . this is in fact different from other microfinance institutions. the passing of law number 1 of 2013 concerning microfinance institutions deserves positive appreciation. in this law, the existence of the lpd (village credit institution) is recognized as a special financial institution so that its regulation is exempted from the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 29 law. this is confirmed in chapter xiii of the transitional provisions of article 39 paragraph 3 which reads: " village credit institutions and lumbung pitih nagari and similar institutions that existed before this law came into effect, are declared to be recognized as being based on customary law and are not subject to this" (saputra, anggiriawan, sanjaya, jayanti, & manurung, 2019) . article 39 paragraph 3 of the lkm law emphasizes two important things in relation to the position of lpds: (1) lpds are not lkms so they do not obey the lkm law, and (2) lpds are customary institutions because they are regulated based on customary law. by doing so, should not have no hesitations again for prajuru (board) pakraman , administrators lpd, manners (residents) pakraman , including governments and stakeholders ( stakeholders ) that lpd does not mfi and lpd as traditional institutions owned ( duwe pakraman village which is given a special function to manage finance and economy in pakraman village. lpd is also not a cooperative, bank or village-owned enterprise (saputra, et al., 2019) . the lpd in bali responded positively to the lkm law, as evidenced by the increased performance of the lpd. this performance improvement is due to the increasingly positive community support for the existence of lpds that have a high level of trust in lpd management professionally and support structuring at the internal and external levels so that many lpds in bali are growing rapidly, including buleleng regency. according to data from the buleleng regency government, there are currently 169 lpds in the buleleng area with different scales. the lpd which managed the capital from the pakraman village boarding house until 201 7 reached around rp. 5 billion overall on average. whereas the existence of lpd is inseparable from providing capital support for remote micro businesses (saputra, et al., 2019). another phenomenon behind the success of the lpd in managing public funds is that the frauds that have occurred indicate the weak performance of the existing internal supervisory agency. weak performance of the supervisory bodies in supervising the lpd in the area, can not be separated from three factors, namely individual factors, tasks, and environmental individual factors include the characteristics of individuals who carry out tasks such as motivation, personality, self-confidence, knowledge, and auditor ability. task factors relate to the task or job itself, such as the complexity and structure of the task, while environmental factors include all conditions, circumstances, and influences surrounding auditors who perform certain tasks, such as time pressure, accountability, assignment objectives, and feedback (pangeran & salaunaung, 2017; shabrina et al., 2018; thanitcul & srinopnikom, 2019). several research results show that individual factors play an important role in improving individual performance, especially in accounting (iles-caven, golding, ellis, gregory, & nowicki, 2018; lestari, tarjo, & prasetyono, 2017; merawati & mahaputra, 2017). these individual factors are competence. competency improvement can be obtained through continuing education and adequate work experience in the field of internal audit. duty factor is often a major consideration in the decision-making areas of accounting, banned dingkan with individual factors (ghani, jonah, and bahry, 2016; oktaviani, srimindarti, & hardiningsih, 2018). this is because the assignments in accounting are more varied and have a higher level of difficulty. the third factor is environmental factors, such as the existence of good coordination between the supervisory body and the lpd management (atmadja & s aputra, 2018; saputra, et al., 2019). some research shows that coordination to expedite the implementation of tasks in order to achieve a common goal (lópez & fontaine, 2019; saputra, anggiriawan, trisnadewi, kawisana, & ekajayanti, 2019; saputra, et al., 2019). coordination is carried out for effectiveness, efficiency and productivity in realizing existing programs as well as supervising and controlling the implementation of existing programs. coordinations intended to synchronize and integrate all actions that directed toward the intended target. implementation of effective coordination is done to find out what doing, the implementation of all basic tasks, timeliness and the active participation of personnel (de, 2016; fernandhytia & muslichah, 2020; lópez & fontaine, 2019). competency can be defined as membership of a person who acts in a sustainable manner in which its movement through the learning process, of "knowing something" to "know how", like for example: from just the knowledge that depending on the specific rules to a question that is both intuitive (chang chen, cheng, & chi, 2019). definition of expertise in auditing was often measured by expertise experience is someone who has the knowledge and skills of comprehensive procedural shown in expertise audit. the size of expertise is not enough just experience but other considerations are needed in making a good decision because basically humans have a number of other elements besides experience (saputra, pradnyanitasari, priliandani, & putra, 2019). coordination. in an organization, each individual or group in work units has their respective duties and functions, but in practice they cannot be separated from each other. therefore, effective coordination is needed in order to create a harmonious work atmosphere in achieving goals. coordination as a cooperative venture arrangements on a regular basis a group of people to create a unity of action in the effort to achieve a common goal (anggiriawan, saputra & s anjaya, 2018; atmadja & saputra, 2018). task complexity. complexity from ambiguity and weak structures, both in the main tasks and other tasks. in ambigous and unstructured tasks, alternatives cannot be identified, so data cannot be obtained and the output cannot be predicted. in addition, according to him, increasing complexity in a task or system will reduce the success rate of that task (coe, antonelis, & moy, 2019). the task becomes more complex when there is inconsistency in the information obtained and decision makers are unable to integrate congruent cues. task complexity in this study is defined as a complex task, consisting of many parts, different and related to one another. in carrying out its complex tasks, the village administrator of pakraman as the supervisory body requires expertise, ability and a high level of patience to deal with the complexity of the tasks at hand (zhou, hou, yang, chong, & moon, 2019). international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 30 supervisory performance. there are three variables that can affect performance, namely: person variables, task variables, and environmental variables. person variables include attributes that a person has before performing tasks such as knowledge content, organizational knowledge, abilities, self-confidence, cognitive style, intrinsic motivation, cultural values (lutfillah, sukoharsono, mulawarman, & prihatiningtias, 2015). task variables include factors that vary both on and off the task, such as complexity, presentation format, processing and standby mode response. meanwhile, environmental variables include all conditions, circumstances, and influences around people who perform certain tasks, such as time pressure, accountability, predetermined goals and feedback (atmadja & saputra, 2018; saputra, 2012). the supervisory agency is the internal auditor in providing credit, to prevent and reduce the occurrence of bad debts and excess credit limits. the role of the internal supervisory body actively oversees the policies, operations and practices of accounting and financial reporting and acts as a liaison between managers and internal auditors when necessary (sunani, subroto, & prihatiningtias, 2015). the role of the internal supervisory body as an internal supervisor is very strategic, in addition to being an internal auditor as well as a synergistic partner to advance the lpd. in accordance with article 1 paragraph (11) of regulator no.3 of 2007, what is meant by internal supervisors is a supervisory body established by the village and is tasked with supervising the management of the lpd. the chairperson of the supervisory body which is held by the customary bendesa is intended to create a conducive and effective control environment. the traditional bendesa is believed to have a strong charisma and influence in the pakraman village environment so that it will affect the control environment. the customary village treasurer is also required to fully know the lpd's operations and the level of progress achieved, for example the customary bendesa also participates in signing the credit agreement. approaches that can be taken in carrying out supervision include auditing (atmadja & kurniawan saputra, 2018; mohd-sanusi, khalid, & mahir, 2015). internal auditors are auditors who work at a company and therefore have the status of employees at that company. their main task is to help the management of the company where they work . internal auditors are people or bodies that carry out internal auditing activities. therefore, the internal auditor always strives to perfect and complement every activity with a direct assessment of every form of supervision in order to keep up with the increasingly complex developments of the business world (lukman & harun, 2018). the responsibilities of internal auditors in various companies vary widely depending on the company concerned. in general, internal auditors are required to report directly to the highest management of the company (managing director), or some report to certain other high-ranking officials in the company (for example to the controller), or some are even obliged to report to the audit committee formed by the board of commissioners. so the internal inspection carried out by the internal auditor is an important monitoring tool to measure and assess the effectiveness of the existing controls in the company (adiputra, atmadja, & saputra, 2014; sunani et al., 2015). based on the background description above, this study examines the effect of competence, coordination and task complexity on the performance of the supervisory body as an internal auditor at the village credit institution (lpd) in buleleng regency, bali province. method the research design used in this study was a survey method. survey research design is a research design with the aim of conducting careful and thorough testing of a research object based on a certain situation or condition by looking at its suitability with certain statements or values which are followed and observed carefully and thoroughly. research on the effect of competence, coordination and task complexity on the performance of the supervisory body as an internal auditor at the village credit institution (lpd) in buleleng regency, bali province. conducted by giving a questionnaire to the lpd manager which was carried out by the sampling method. this research is a research conducted quantitatively or using positivistic methods. selection of the samples was determined by purposive sampling, the sampling technique with consideration particular, respondents were selected in this study is one of se the manager of the lpd who know the duties and authority of the internal audit work unit under the supervision of lending, having regard to the qualifications of respondents can be seen from the identity respondents. the independent variables (in dependent variables) in this study are competence, coordination and task complexity. internal auditor competence is the level of knowledge of internal supervisors in conducting inspection and supervision supported by work experience, skills, and accuracy (saputra, 2012). coordination is the arrangement of regular collaboration of a group of people to create a unity of action in trying to achieve a common goal (saputra, et al., 2019). meanwhile, task complexity is the difficulty of a task faced by auditors with different levels of difficulty arising from the variety of outcomes expected by clients (atmadja & saputra, 2018). the dependent variable in this study is the performance of the supervisory body as an internal auditor at the village credit institution (lpd). the performance of the supervisory body as an internal auditor at the village credit institution (lpd), is the achievements of a person who is pleased with the task assigned to him (muttaqin & dharmayanti, 2017). work results that can be achieved by a person or group of people in an organization in accordance with their respective authorities and responsibilities, in an effort to achieve the goals of the organization concerned legally, does not violate the law and is in accordance with ethical morals. the tool that can be used in testing the validity of a questionnaire is the correlation number between the statement score and the overall score of the respondent's statement on the information in the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 31 questionnaire. type of correlation used here is the correlation product moment between the scores of each statement with a total score of items to significance value is 0.05. an item is said to be valid if the probability of the correlation coefficient is smaller than 0.05. reliability test aims to determine the consistency or regularity of the measurement results of an instrument if the instrument is used again as a measuring tool for an object or respondent. a questionnaire is declared reliable or reliable, that is, if someone's answer to a question is consistent from time to time. the reliability test was carried out with the help of spss (statistical product and service solution) which provides facilities to measure reliability with the alpha cronbach (α) statistical test . a variable is said to be reliable if it meets α ≥ 0.60. multicollinearity test the multicollinearity test aims to test whether there is a correlation between the independent variables in the regression model. a good regression model so that there is no current correlation between the independent variables. to detect the presence or absence of multicollinearity are as follows: a. the value of r 2 is generated by a very high estimation of the empirical model, but individually many independent variables were not significantly influence the dependent variable. b. analyze the correlation matrix of independent variables. if there is a high correlation between independent variables (generally 0.90), then this is an indication of multicollinearity. c. multicollinearity can also be seen from (1) the tolerance value and its counterpart (2) variance inflation factor (vif). the limit of the tolerance value is 0.10 and the limit of the vif is 10. if the tolerance value is below 0.10 or the vif value is above 10, multicollinearity occurs. heteroscedasticity test a good regression model is homocedasticity, that is, the residuals have the same variants from one observation to another. if the variants are not the same, it is said to be heteroscedasticity. heteroscedasticity does not damage the consistency of the estimator but the estimator does not have a minimum variant or is inefficient, so that statistical testing is biased. one way to detect heteroscedasticity is to use a glacier test . glejser proposes to regress the absolute residual (ut) value on the independent variable with the equation: [ut] = α + βxt + vi ......................................... .................................................. (1) if the independent variable statistically significantly affects the dependent variable (ut), then there is an indication that heteroscedasticity occurs. normality test the normality test aims to test whether the dependent and independent variables in the regression model are normally distributed or not. the assumption of normality is considered fulfilled if the data used is large enough (n> 30). to test the normality of the data used graph analysis and the kolmogorov-smirnov test statistical test . hypothesis testing techniques to analyze the data, used multiple linear regression method with ols ( ordinary least square ) model using spss for windows realesed 23 .0 program software . this method is one way of calculating the statistical regression coefficient that is unbiased, efficiency and consistency. this method can be formulated in the multiple linear regression formula as follows: y = a + b 1 x 1 + b 2 x 2 + b 3 x 3 + e .............................. .............. (2) information: y : lpd supervisory agency performance a : constants x 1 : competence x 2 : coordination x 3 : task complexity e : error factor ( error ) to test the regression coefficient partially between the independent variables and the dependent variable with a significance level of 5% (α = 0.05), the t test was used with the following hypothesis formulations: h 0 : b 0 = 0 means that partially the independent variable does not have a significant effect on the dependent variable h 1 : b 1 ≠ 0 means that the independent variable partially has a significant influence on the dependent variable results and discussion in this study, data collection was carried out by distributing a total of 63 questionnaires to village credit institutions (lpd) throughout buleleng regency with 63 respondents. the questionnaire was returned within 4 weeks as many as 38 questionnaires. details of respondents who participated in filling out the questionnaire were based on gender: 20 men and 18 women. based on position; chairman as many as 16 people, village treasurer as many as 8 people, and employees or administration as many as 14 people. the results of testing the validity and reliability of the instrument indicate that the instrument used in this study is valid and reliable, which is indicated by the item-total variable correlation coefficient value greater than 0.3 and the significance less than 0.05. the reliability test results showed that the cronbach alpha value for all variables used in this study was greater than 0.70. the results of normality testing with the one sample kolmogorov smirnov test show the asymp.sig (2-tailed) result of 0.139 which is higher than 0.05, so it is said that the data is normally distributed. the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 32 result of the tolerance value calculation shows that all independent variables have a tolerance value greater than 0.10. the results of the calculation of the vif value also show that all independent variables have a vif value <10, so it can be concluded that there are no symptoms of multicollinearity between the independent variables. meanwhile, the results of the heteroscedasticity test showed that all variables were not significant at 0.01 so it could be concluded that heteroscedasticity did not occur. the result of regression studies suggest that of the model summary shows the amount of adjusted r 2 of 0.802, meaning 80.2% variation of the variable performance of the regulatory body could be explained by the variation of the three independent variables are competence, coordination and complexity of the task and the rest (100 % -80.2% = 19.8%) explained by causes other than the model. table 1 coefficient of determination model summary model r r square adjusted r square std. error of the estimate 1 .928 a .862 .849 .66756 a. predictors: (constant), competence, coordination, task complexity based on the anova test table or f test, it is obtained that f count is 70,552 with a probability of 0.000. because the probability is much smaller than 0.05, it can be concluded that the regression coefficient of competence, coordination, and task complexity is not equal to zero or the three independent variables simultaneously affect the performance of the supervisory body as the internal auditor of the lpd . it also means that the coefficient of determination r 2 is not equal to zero or can mean significantly. table 2 simultaneous significance test (test statistic f) anova b model sum of squares df mean square f sig. 1 regression 94,322 3 31,441 70,552 .000 a residual 15,152 34 .446 total 109,474 37 a. predictors: (constant), competence , coordination, task complexity b. dependent variable: the performance of the regulatory body from the results obtained regression test also significance with t test results stating that of the three independent variables included in the model turns out everything is significant, it is seen from the probability of significance three. variable competency have a significance value of 0. 01 0, variable coordination 0000, and the complexity of the task 0.013. so it can be concluded that the performance variable of the supervisory body as an internal auditor is influenced by competence, coordination and task complexity. table 3 significance test of individual parameters (t statistical test) coefficients a model unstandardized coefficients standardized coefficients b std. error beta t sig. 1 (constant) -4,904 3,652 -1,343 .188 competence .020 .035 .037 .574 . 01 0 coordination .758 .053 .929 14,327 .000 task complexity .166 .124 .319 3,169 .013 a. dependent variable: performance of the supervisory agency based on the statistical results above, it can be concluded that the three hypotheses are accepted, namely competence, coordination and task complexity have a significant positive effect on the performance of the lpd supervisory body as an internal auditor. this suggests that the competence of personnel from the lpd supervisory body plays a very important role in their credibility as supervisors who also act as lpd internal auditors. the supervisor's competence determines the accountability of the lpd's financial management which can determine the financial health of the lpd and provides input for internal control (mailoor, sondakh, & gamaliel, 2003). acting as an internal auditor is a fairly central role in determining the health of the lpd and personal capabilities are needed to be able to prevent the lpd from all forms of fraud (saputra , et al., 2019) . coordination is referred to in this research is the coordination between the manager of the lpd with a b a and supervisors and other agencies that play a role. coordination needs to be done because lpd problems are very complex to deal with people who have various interests (saputra , et al., 2019) . coordination has a strong influence on the performance of the supervisory body as the internal auditor of the lpd, meaning that the supervisory body should not be left behind from developments or problems that befall the lpds it supervises. coordination between the supervisory agency and the lpd needs to be carried out not only when there are problems, but also at any time and on a schedule so as to minimize international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 33 the occurrence of deviant behavior, both by the manager and by other individuals. this is called a proactive audit (atmadja, saputra, & manurung, 2019) by conducting structured supervision of lpds, especially those which are indicated to need assistance (atmadja & saputra, 2014) , the supervisory body needs to provide assistance so that it is avoided from bankruptcy (saputra & kurniawan, 2017 ). so the conclusion is that coordination needs to be done to lead to good lpd governance and transparent and accountable accounting management, and to prevent lpd managers from various fraudulent tendencies. with coordination, it can also improve the performance of the lpd supervisory body and prove that good relations exist between lpd financial institutions and their supervisory bodies to create institutional openness for the realization of improved service quality that leads to an increase in lpd assets and the ability to manage funds for the welfare of rural communities with various lpd programs that pro-village community (saputra & kurniawan, 2017) . the complexity of the task also has a significant effect on the performance of the regulatory body as an internal auditor for the lpd. the complexity referred to here is the workload of the supervisory agency that oversees so many lpds with various characteristics and various organizational scopes (othman, abdul, mardziyah, & zainan, 2015; saidin, 2014) . in addition, the complexity of the supervisory body can be seen from the many problems that occur in the lpd, ranging from embezzlement of customer funds, fictitious credit, bad credit to non-transparent financial governance. with the complexity of the roles and duties of the supervisory body plus its function as an internal auditor, it makes the performance of the supervisory body always be good and have integrity (adiputra et al., 2014) . the complexity of the task is very influential in the duties of the lpd supervisory body, where the more complex the lpd problems are, the heavier the workload of the supervisory body will be. it is in this context that the lpd supervisory body also functions as an internal auditor by providing evaluations and helping to fix all the problems that have occurred in the lpds so far (saputra , et al., 2019) . conclusions based on the results of the above research, it can be concluded that the competence of the lpd supervisory body personnel greatly influences their performance as an internal auditor. the effect in question is that the quality of lpd supervisors must have integrity because they face various problems in the community related to lpd management, qualified lpd human resources are still not competent and are required to be given various inputs, counseling, training by the supervisory agency so that there are no losses or administrative irregularities and are prosecuted. professionalism in working to create good lpd governance. apart from competence, coordination also has a significant effect on the performance of the supervisory body in relation to the number of lpds being supervised and requiring companions to always create conducive management of lpd customer funds. and lastly, the complexity of the task has an effect on the performance of the lpd supervisory body because the more lpd workloads, in general it is certain that the supervisory agency will lack personnel and on the one hand many lpds in buleleng regency need assistance so that it will always affect the performance of the supervisory body both positively and negatively. the limitation of this study is that it uses a questionnaire survey method to answer the hypothesis so it is difficult to confirm the respondent's answer personally. another limitation is that the research was carried out in the buleleng regency environment so that it needs to be developed in the provincial context or into other forms of financial institutions. suggestions for further research are to increase the participation of respondents both in the district or throughout the province of bali, besides that, other variables can also be used in research such as organizational culture or local culture which currently attracts attention to be linked to research in the field of accounting or accounting such as tri hita karana locus of control or other variables related to fraud . reference adiputra, imp, atmadja, at, & saputra, kak (2014). culture of tri hita karana as 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(2019). monetary penalties: an empirical study on the enforcement of thai insider trading sanctions. kasetsart journal of social sciences , 40 (3), 635– 641. https://doi.org/10.1016/j.kjss.2018.01.013 zhou, y., hou, l., yang, y., chong, hy, & moon, s. (2019). a comparative review and framework development on public participation for decision-making in chinese public projects. environmental impact assessment review , 75 (january), 79–87. https://doi.org/10.1016/j.eiar.2018.12.006 international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 409 the evaluation of character education program implementation in al-azhar islamic elementary school kelapa ivory north jakarta volume: 3 number: 2 page: 409 429 1jumadi, 2sutjipto, 3ivan hanafi 1,2,3education management, state university of jakarta, indonesia. corresponding author: jumadi e-mail: mpdjumadi@gmail.com article history: received: 2022-03-29 revised: 2022-05-26 accepted: 2022-07-18 abstract: this study aims to explain, uncover facts, and obtain empirical findings and recommendations in the form of guidelines for implementing the character education program at al-azhar islamic elementary school kelapa gading, north jakarta, which includes context and input process, and results. the research uses a qualitative approach through the cipp evaluation model (context, input, process, and product). collecting data using interviews, observation, and document reviews. the research informants were the principal, deputy principal, educators/teachers, education personnel, students, and head of school committees. the validity of the data quality test was carried out through triangulation of data, sources, methods and time. the results of the context evaluation study, which included the vision and mission, programs, and program objectives, showed excellent results for the input evaluation, which included program strategy, program design, and character education program plans. resource readiness showed excellent results for process evaluation which included implementation. the character education program has been running very well. the outcome evaluation results, including the impacts of the program achievements, are excellent. from the results of the overall evaluation, the program can be continued. the program’s implementation shows that all aspects have been running according to the goals and expectations and provide results and benefits, even though the program needs to be spread in other places because the program has succeeded very well. keywords: evaluation, implementation, program, character education, and cipp. cite this as: jumadi., sutjipto., hanafi., i. (2022) “the evaluation of character education program implementation in al-azhar islamic elementary school kelapa ivory north jakarta.” international journal of environtmental sustainability and social science, 3 (2), 409 429. introduction character education is the part that does not become inseparable from the achievement vision, and mission development stated nationally in long term development plan 2005-2025. achievements: the long term development plan (rpjp) is carried out through phasing: phase i: 2010-2014; phase ii: 2014-2020; phase iii: 2020 – 2025. thus, the development program education character should contain a strategic development education national plan at each project stage. implementation education character needs plan applicable action in context mark by keep going continuous and sustainable. policy national education character is the part that does not could be separated from policy federal development character nation mandated by the president republic of indonesia at the peak event commemoration of national education day, may 11, 2010 (ministry of national education, 2010) . in general, education in indonesia is still focused on aspects of cognitive or academics. in contrast, soft aspect skills or non-academic, an element of the main education character, are not enough to get attention. character education becomes something must because education character makes the participant educate and intelligent in his knowledge only, will, and international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 410 must also have mind character so that his existence as a member of public becomes mean good for herself or other people. related with an effort to realize education character as mandated in the rpjpn. the thing meant that already poured in function and purpose of education were national. national education works develop and shape character as well as civilization dignified nation in skeleton educate life nation, aim for development potency participant educate to be a man of faith and piety to god almighty, have character noble, healthy, knowledgeable, capable, creative, independent, and become a democratic citizen as well as in charge answer (depdiknas, 2003). character education or growth mind character is activity habituation attitude, and behavior positive at school started since day first enter school, orientation participant educates new for level school medium first, school medium top and school medium vocational, until with graduation school (depdikbud, 2015). to carry out the regulation president mentioned above, the minister of education and culture of the republic of indonesia issued regulation number 20 of 2018 about strengthening character education in formal education units. in the rules, this is what is meant with the following strengthening of character education abbreviated ppk is movement education below not quite enough answer unit education for strengthening character participant educate through harmonization through heart, feel, process think and exercise with engagement and work same among unit education family and society as part from the national movement for mental revolution or gnrm (kemendikbud, 2018). the educational process character involves student or participant education by being active in all activities at school. head schools, teachers, and other education staff are expected to apply the principle of "tut wuri " handayani " in every behavior shown. participants are educated in an atmosphere learning is fun and not indoctrinated. development values in education character through culture school covers all activities carried out head schools, teachers, counselors, staff administration and participants educated. the classroom's learning process is not missed by various other activities outside class or school in education. inside, the teacher’s class can start by introducing the values that will be developed during learning; the teacher guides participants to be involved by being active throughout the learning process. this thing is done with the conditioned participant educated formulate and propose the question, pose opinions use polite words and sentences, look for source information, collect information from various sources, process information already owned, construct data, facts, or value, present results reconstruction, grow values culture and character in participants educate. function education character is for developing, strengthening potency private, and filter influence from beyond the end could shape character participant learn who can reflect culture indonesian nation. efforts to establish character are made through a series of activity studies taught well through eye lessons and activities development done in class and participated outside school. habituations (habituation) in life, like religion, honesty, disciplined, tolerance, working hard, love, peace, responsibility, and so on, begin from family and are strengthened in school and community. character education is no longer an eye lesson or values taught, but more effort planting values good through all eye lessons, development programs, self, and culture school. deployment marks could be developed through various eye lessons by standard competence (sk) and competence existing basic (kd) in authoritative content (si), through development programs self as activity routine school, activities spontaneous, exemplary, and conditioning. al-azhar islamic elementary school kelapa ivory north jakarta has stood up since 1988/1989. r reputation al azhar kelapa islamic elementary school ivory north jakarta is very proud and exhilarating. besides getting predicate accreditation a as other units in al azhar kelapa gading north jakarta, this gets welcome from a school outside society ordinary. it is marked with enough community tall for send to school son daughter at school. since year lesson 2009/2010 government has givens trust to al-azhar islamic elementary school kelapa ivory becomes stub school standard international (rsbi), according to the decree of the directorate general primary and secondary education management, ministry of national education number 1880/c3/ds/2008. coconut alazhar islamic elementary school ivory north jakarta, a school, based on characters who are under international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 411 the auspices of the coconut al-azhar foundation ivory, already has an educational program character, will but the program still has any there is a weakness or lack good from aspect context, input or input, and process and the result. based on studies start done by researchers and experienced researchers as power educators nor education show that one factor no optimal implementation of education character at school caused the school not to have a structured program systematic and detailed. schools often have a program; however, implementation is not based on the program. the program content and implementation are different. the program only just made ingredients pile bindings and collections emblazoned inside the wardrobe. furthermore, what is more, fatal is running a school or carrying out education character however school the carry it out no based on a proper program should be made before activities implemented. the problems faced by al-azhar kelapa islamic elementary school are: ivory north jakarta in implementation of educational programs character, is as follows: a) still, there are different perceptions from stakeholders will the vision, mission and program objectives ; b) not yet entirely from stakeholders' high commitment to implementing the program; c) activities preparation teaching teachers less creative and innovative as well as challenging ; d) not yet optimal function supervision, monitoring and evaluation as component controller quality e) not yet have tool evaluation or instrument appraisal for evaluating an educational program's character f) there is a mismatch between programs created with realization implementation in the field; and g) result implementation of educational programs unfinished character maximum. another problem is related to the teacher or power educator. the teacher is one factor determinant in successfully implementing the educational program's character at school, which requires a good understanding of the draft from education character. from observation preliminary to several teachers at al-azhar kelapa islamic elementary school north jakarta, ivory is known that all teachers in the school do not yet understand the truth of education character. according to the education character, namely the process of forming attitude students. that thing causes the teacher has not fully developed values of character participant education in the learning process in the classroom. fewer teachers develop education character in the learning process. however, one strategy to build education character is to integrate values character nation on every eye lesson to produce consistent participant education in behavior character daily. none yet similar vision and mission in implementing educational programs character cause inequality in its implementation. most of the teachers have carried out educational programs character refers to the vision and mission carried out in school. however, some teachers operate duties and obligations and teach by what is understood even though what is taught sometimes is not by the vision and mission school. the teachers and other stakeholders feel the difficulty embedding education character at al-azhar kelapa islamic elementary school gading north jakarta. this thing revealed from head schools that must be standing in front of the participants educate for condition attitude discipline in prayer congregation. they sometimes still joke and still each other chat even though prayer pilgrims will quickly start. values character who has implanted in school not yet fully follow up and made something habit good in the environment family and society. based on the description of program problems that have been described above, the structure of educational program components al-azhar kelapa islamic elementary school ivory north jakarta is suitable with components of the cipp evaluation model according to stufflebeam, which consists of: from the component context, component inputs, process components and components result. because of that, use knows by more profound and accurate about level effectiveness program international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 412 implementation, then need to implement program evaluation comprehensive. one of the most widely used program evaluation models known and applied in various fields namely the cipp program evaluation model (context, input, process, and product). this model was developed by stufflebeam et al . (1967) at ohio state university. the cipp model is an evaluation model that views the program as a system. the cipp evaluation model can be used for evaluation summative (implemented at the end of the program) aims to forget information about quality and values as well as benefits / meaning a program that is summative evaluation: retrospective use of cipp information to sum up the program's merit, worth, probability, and significance (stufflebeam & shinkfield, 2007). information obtained from results evaluation is beneficial as an ingredient consideration for the maker's decisions (decision-makers) in decisions or policy next. based on the background behind the problem above, what becomes the focus of the study? it is a character education program at al-azhar islamic elementary school kelapa gading north jakarta, with sub-focus research as follows: 1. vision, content and goals character education program coconut al-azhar islamic elementary school ivory north jakarta. 2. resources support in educational program characters includes structure organization, strategy, procedure program implementation, and funding that supports educational programs character at s school the basis of islam alazhar coconut ivory north jakarta. 3. program implementation reviewed strategy and existing procedures for implementing educational programs character at s school. the basis of islam alazhar coconut ivory north jakarta. 4. implementation results from educational program character at school, the basis of islam al azhar coconut ivory north jakarta. 5. guidelines education character at al-azhar kelapa islamic elementary school north jakarta ivory based on focus and sub focus in the research above, the question in the study this refers to the concept of context, input, process, and product (cipp) is as follows: 1. what is the content, content and objectives character education program coconut al-azhar islamic elementary school ivory north jakarta? 2. how are standards resources used in educational program planning character at s school? the basis of islam alazhar coconut ivory north jakarta? 3. how does the implementation of the educational program character at s school d asar islam al-azhar coconut ivory north jakarta 4. how do results and program benefits education character at s school d asar islam al-azhar coconut ivory north jakarta? 5. how do guidelines education character at al-azhar kelapa islamic elementary school north jakarta ivory? in general, research objectives evaluation is gathering formation for determining value and benefit object evaluates, controls improves, and makes a decision about a thing. likewise, objective evaluation implementation of character education program at al-azhar islamic elementary school kelapa gading north jakarta is also for measure good value and benefits that for institution education or the school concerned in general nor for answer question research that has been being delivered before, that is related with: 1. formulating the contents, contents and objectives of education character (context) ch becomes reference implementation or educational program character at s school d asar islam alazhar coconut ivory north jakarta. 2. availability source power (input) in support implementation or implementation of educational programs character at al-azhar kelapa islamic elementary school ivory north jakarta under review from stakeholders, the curriculum used, availability of facilities and infrastructure, and the source of funds used. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 413 3. i implementation educational program character in progress reviewed from planning and implementation and suitability among regulations, guidelines, planning and implementation education character at s school d asar islam al-azhar coconut ivory north jakarta. 4. h result (product) of implementation educational program character at s school d asar islam al-azhar coconut ivory north jakarta. 5. guidelines education character at al-azhar kelapa islamic elementary school north jakarta ivory. regarding evaluation implementation of educational programs character, after done studies preliminary research, from as many as 60 schools that were netted for answer questionnaire related to the performance of educational programs character, there are 55 schools organized character will but no have a program special. only five schools have educational programs composed of character with good. it shows that part big school basis in dki jakarta province is not made or no have a character education program by exceptional in implementation education character at school. the main reason is that they think that education character only inserts and the implementation process is integral to the learning program. there is no need for a program special. if seen from function management, the school will have difficulty measuring the success implementation (implementation) of education character held with no schedule. whereas education character is education should own vital role in formation civilization nation in a country, which should be managed or where by earnest with make a detail making and detailed program so that will produce impact as well and good final product. from study document about educational programs character at school base results studies preliminary found there are five schools the basis for programming special about education character. of the five schools that create and implement educational programs character that, after reviewed document the program it turns out that the character education program of al-azhar kelapa islamic elementary school gading north jakarta has many excesses if seen from aspect context, input, process and expected result compared with the fourth school other. besides that, it was found that the educational program character at al-azhar. islamic elementary school coconut gading north jakarta has novelty, uniqueness and features typical separately. novelty, originality, and features typical alone the could see from several programs, activities/activities, documents as well as supporter others that exist, among others: (1) have a special curriculum that is islamic character building curriculum; (2) have a complete and detailed character education program; (3) implementation of educational programs character real and measurable; and (4) not much made and carried out at school another. it is a one-factor pusher researcher for stage study about evaluation implementation of educational programs character at school. in the implementation, al-azhar islamic elementary school kelapa ivory blends pattern education based on development character with recent technology information and communication; apart from that is, al-azhar kelapa islamic elementary school ivory has succeeded in reaching a variety of performance good academic, extracurricular, and mental and spiritual, and management from a various party. one of them always gets 97 (excellent) in accreditation school. al-azhar islamic elementary school kelapa ivory north jakarta has many get an award. all awards won by al azhar islamic elementary school kelapa ivory north jakarta is real is form strengthening from validity or validity public on ethos work and teak alazhar islamic elementary school kelapa ivory always attempted upgrade quality. based on a strong spiritual base, all academic and extra programs at al-azhar kelapa islamic elementary school ivory north jakarta directed quality, educated, intelligent, and pious human beings to allah swt.sd i slam acompetent teachers in science guide al-azhar coconut ivory north jakarta. system learning carried out at al-azhar islamic elementary school kelapa ivory north jakarta prioritizes multi-channel learning and various approaches, such as multi intelligence, approach study student active, quantum learning, as well as combines multiple methods and multiple evaluations, as well as approach humanistic and elementary school teachers i slam al-azhar coconut ivory north jakarta always create an atmosphere conducive and creative, complete with warmth and intimacy. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 414 methods research place and time. the place study is coconut al-azhar islamic elementary school ivory north jakarta, which is best located on jalan raya bulevar timur, kecamatan coconut gading, north jakarta administrative city dki jakarta province. selection the place research on schools this based on several things, namely: (1) schools that have an educational program character; (2) schools that carry out educational programs character; and (3) schools with their comprehensive characteristics in the implementation of educational programs character. as for the time implementation study, this is in progress from january 2019 to august 2019. approaches. in research, this approach used is approach qualitative. the approach used in the study is evaluative with the cipp evaluation model: context, input, process, and product. study evaluation belongs to in shape evaluation summative, done by external, retrospective, with an objective for evaluating educational programs character held at al-azhar kelapa islamic elementary school ivory north jakarta. the qualitative approach obtains data from observations, interviews, results shooting, analysis documents, and notes for compilation. data is then analyzed with enriched information, search relationships, and compare and find patterns in the original database. the data analysis results in exposure to the researched situation are presented in a shape description narrative. research method. the method used in a study is evaluative, with the cipp evaluation model. the cipp evaluation model is an abbreviation for context evaluation, input evaluation, process evaluation, and product evaluation. cipp evaluation model is used in a study because more comprehensive and adequate to describe, obtain, and provide helpful information for evaluating alternative decisions. this model is wider than the other evaluation model because object evaluation is on results only and includes context, input, and process. stufflebeam's concept of that important objective evaluation is no proof but for a fix. research model design. the research model design connects among criteria in each cipp aspect. activity evaluation in this study is effort evaluation on educational program performance character. to serve results “high-low” or “good-bad” measurements over something state or achievement, some data needed to be converted into the shape matrices that can be read difference among one level with others who will produce a conclusion that will define a phenomenon. instrument study. researchers in study qualitative, with or without the help of others, are tool strategic data collectors. if the empowered tools are not human, it is impossible to adjust the stage to realities on the ground. other than that, only man as a tool you created with respondent or object other, just humans, is capable of understanding the relationship with the field. humans can evaluate the situation and conditions infield, acting on the situation and conditions it faces. techniques and procedures data collection. the primary data is the result data measurement with the interview, supported with results studies observation and study documentation that becomes supporter or complement. techniques and procedures data collection in a study is done systematically with technique taking subject study by purposive. determination subject research (source/informant) was conducted by purposive, determined based on objective research, choosing subject based on knowledge/understanding from a topic and related or as perpetrator from something current activity researched. it isis meant to take a real issue, know and understand the object to be evaluated or researched so the data you are looking for could obtain by objective research and easily understand the meaning. subject research will be selected (purposive): head school, vice-principal school educators (teachers), staff education, participant students and parents. procedure data collection is done naturally, using primary and secondary data. data collection techniques using interviews with the speakers or informants. observation technique done with observation direct to school, to class or the place activity where the input and process of the program taking place, including condition facilities and infrastructure or facilities and observation to behavior stakeholders involved. whereas studies documentation is used for search data in the form of related documents with components evaluation needed from the study. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 415 technical data analysis. a study's data analysis techniques are descriptive and qualitative, describing and interpreting data from each indicator component context, inputs, processes, and outcomes. according to miles, hubermato to miles, hubermann, and saldafia, activity qualitative data analysis is done through activity data collection, reduction data presentation, and fiction (milles et al., 2014). result and discussion profile of al-azhar islamic elementary school kelapa ivory north jakarta. coconut alazhar islamic elementary school gading north jakarta has been standing since 1988. the elementary school is one of the schools under the auspices of the coconut al-azhar foundation, ivory, hosted education from group play (kb) until with school level high school (sma). al-azhar islamic elementary school kelapa gading north jakarta is located on jalan raya bulevar timur, kelapa gading, north jakarta 14250. tel. 021-4532440, fax. 021-4532442, email: info_jkt@alazka.sch.id and website: www.alazka.sch.id . in addition, the coconut al-azhar foundation ivory, since 2010, has been developing wings by setting up coconut al-azhar islamic elementary school ivory surabaya, located in mulyorejo, surabaya city, east java. al-azhar islamic elementary school kelapa gading north jakarta’s motto is " commitment to quality education". the brand that is carried out is school-based on character and grade international. r reputation coconut al-azhar islamic elementary school ivory north jakarta is very proud and exhilarating. besides getting predicate accreditation a as other units in al azhar kelapa ivory, the school gets welcome from outside society. this thing is marked with interest enough community tall for send to school son daughter at al-azhar islamic elementary school kelapa ivory north jakarta. system learning carried out in schools the basis of islam alazhar coconut ivory north jakarta prioritizes multi-channel learning and various approaches, such as multi intelligence, approach study student active quantum learning, and combining multiple methods and multiple evaluations, as well as approach humanistic. school teacher islam al-azhar coconut ivory north jakarta always creates an atmosphere in an innovative and creative learning process, full of warmth and intimacy. research results program background evaluation (context evaluation). evaluation component program background outline data summary based on data collection, analysis suitability with criteria evaluation, assessment and deciding on findings or results study evaluation to two things: vision program mission and program objectives. a. program vision and mission 1) formulation of program vision and mission: interview results with head of al-azhar islamic elementary school kelapa gading north jakarta, drs. h. subagyo, m.si., stated that the main being base the need for an educational program character because school is very aware that challenge heaviest in produce graduate of school moment this not only in thing academic but precisely how to shape good character for his students. the size wave influences negative from outside as impact globalization is a challenge for creating educational programs more characters hit. head the school also revealed that the vision, mission, and goals of educational programs character at al-azhar kelapa islamic elementary school gading north jakarta refers to the vision and mission of sd islam alazhar kelapa ivory. vision: future-oriented education held professionally with integrated imtaq and science and technology to prepare scholar muslims. mission: organizing islamic education and quality, through education morals noble and mastery basics knowledge and planting spirit update in prepare scholar muslim who dominates knowledge and technology. b. program objectives 1) basic program formulation based on need: based on results, interviews with deputy head school field students say that the educational program character at al-azhar kelapa islamic elementary school gading north jakarta is based on needs will crystallization values mailto:info_jkt@alazka.sch.id http://www.alazka.sch.id/ international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 416 character is facing an era of globalization that does not only create intelligent human however should own faith and devotion to allah swt has caring, attitude tolerance, independence, responsibility answer, discipline. it shows that implementing educational programs based on base needs will crystallize values character for face the global era. 2) primary formulation objective based on the problem: not could it be denied that besides bringing impact positive for progress knowledge and technology, communication art and culture current globalization have an effect negative for inhabitant nation a country. it is what underlies the al-azhar kelapa islamic elementary school gading north jakarta organizes educational programs character with more big portions than other schools. strengthening values through educational programs character expected stakeholders, expressly participants educated at islamic elementary school al-azhar kelapa ivory north jakarta, can ward off all negative influence from impact globalization. the rush of current globalization in all lines makes us take extra anticipation, so the bad impact could be prevented and prevented as early as possible. the educational program character is one alazhar kelapa islamic elementary school gading north jakarta anticipates negative influence or impact. based on the interview with the deputy head school field, students state that educational program goals are already based on problems that are problem values must be strengthened by all stakeholders, especially participants educated well in environment family, school or society. 3) basic formulation objective notice aspect legality: good program cannot contradict aspects of existing legality. that means the program should refer to rules or applicable provisions. interview results with head school, explain that educational program character at al-azhar kelapa islamic elementary school ivory north jakarta already notices aspect legality, that is referred to regulations issued by the government good that government center in thing this is the ministry of education and culture nor government area namely the dki jakarta provincial education office, and foundation rules that are outlined to in regulation school. evaluation input (input evaluation). findings from evaluation input (input evaluation) describe a summary of collected data, analysis suitability with criteria evaluation, assessment and decision as findings/results evaluation on 4 ( four ) things: program strategy, program design, program plan, and readiness source program power. a. program strategy: based on interview results with the deputy head school field curriculum, the educational program strategy character at al-azhar kelapa islamic elementary school ivory north jakarta is compiled based on the school curriculum. this thing also reinforced my opinion from the deputy head school field student, who declared that the educational program strategy character is grouped into 4 ( four ) aspects of character: rabbinic, character human, character scientific, and character natural. b. program design: based on an interview with the head of al-azhar islamic elementary school, kelapa gading north jakarta, educational program design character is divided into three categories, namely integrated with curriculum, habituation, and through the task. like head school, vice-principal school field students state that in this program, school to do analysis program needs with considerations need school moment this, as well as the sustainability of the program in the future, come. based on the delivery source above, the program design follows applicable rules through analysis needs. c. program plan 1. readiness curriculum: curriculum education character at al-azhar kelapa islamic elementary school gading north jakarta uses fusion curriculum from government and curriculum typical al-azhar coconut ivory. the curriculum is designed with necessary learning for developing ability participant education, compiled based on criteria type desired ability developed, type activities that will be done, and the type eye lesson given. curriculum goals are desired goals achieved by each educational program related to international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 417 characters with various abilities formulated. according to the deputy chief school field curriculum, the educational program character implemented no stand up alone with school program will but becomes one unity with other school programs. 2. teaching program plan: a teaching program plan explains program design or curriculum, so arranged refers to the design of the program/ curriculum used. based on an interview with master stated that every compulsory teacher teaching makes plan implementation learning (rpp). 3. program calendar plan: a. the program calendar is settings time educational program activities character at alazhar kelapa islamic elementary school ivory north jakarta in period one. based on studies documents, schools already compile educational program calendars loading character components important and elaborate by clear and detailed, so that guidelines or references in educational programs character next. b. interview results with the head school state that the educational program calendar character already has plan implementation before the program is run. in line with the deputy head curriculum, the representative school stated that the planned calendar of activities made moment meetings work before the year lesson started. criteria success evaluation on indicators plan educational program calendar character there is setup program calendar online written by the target program needs and described by clear and detailed to in activities activity training as well as operationalized. c. based on studies, documents and interviews could conclude as follows: a) educational program calendar character poured by written in program plan ( according to criteria ); prepared before the program starts implemented and appropriate with the target program needs ( according to criteria ); c) spelled out by clear and detailed to in calendar program activities ( according to criteria ); and d) can be operationalized ( according to criteria ). with this evaluation with category excellent (100%), the educational program calendar character whole has fulfilled by criteria. d. source program power like program team readiness, readiness students, readiness of educators, readiness of education personnel, readiness of materials/teaching materials, readiness budget / cost and readiness facilities, infrastructure and facilities. facilities, infrastructure and facilities are one source the power that becomes a benchmark for measuring worth or whether or not an educational program's character could be implemented with good. 4. classroom: criteria success evaluation input (input) on the sub-indicator readiness room class is availability room class for the activation process study teach by the target program needs, including: safe, comfortable, meet the standard, calm, easily reachable, free from distraction, flexible, lighting enough ventilation good, available table and chairs in accordance needs, and available device computer/laptop, lcd projector, and adequate audio equipment. based on data collection from results observation or observation field compared with criteria existing evaluation, it can be concluded that: the space class for the activation process study taught by the target program needs, including: safe, comfortable, meet the standard, calm, easily reachable, free from distraction, flexible, lighting enough ventilation good, available table and chairs in accordance needs, and available device computer /laptop, lcd projector, and adequate audio equipment ( according to criteria ). thus, assessment with category excellent (100%), i.e., readiness room class whole, is fulfilled by criteria. 5. facility supporter other: for support smoothness and success of educational programs character at al-azhar kelapa islamic elementary school ivory north jakarta, needed another facility supporter. based on observation ( observation ) that the researcher does to facility supporters, others are already appropriate and categorized in point a. based on data collection from results observation or observation field compared with criteria existing evaluation, it could be concluded that facility supporters other for support educational program activities international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 418 adequate character, appropriate with program needs. thus, assessment with category excellent (100%), that is readiness facility supporter other has fulfilled by criteria. process evaluation. process evaluation aims to know the suitability of activities program implementation with program plans that have been made. in stages, evaluation implementation of this program outlines data summary based on data collection, analysis suitability with criteria, assessment and decision as findings/results evaluation to two things: the implementation of programs and activities. a. program implementation 1) implementation curriculum: through studies document, in carrying out the mission and reaching objective education at sd al-azhar kelapa gading north jakarta, field curriculum and team developer curriculum have developed programs based on standards education national and development customized with superiority local at al-azhar islamic elementary school kelapa ivory north jakarta. the curriculum that applies at al-azhar islamic elementary school kelapa north jakarta's ivory is the 2013 curriculum adapted with all superiority local and called al-azhar kelapa islamic elementary school curriculum ivory north jakarta. load curriculum based on standard content and standard competence arranged graduates in ministerial regulation number 21 and number 20 of 2016 as well as regulation of the minister of education and culture number 24 of 2016 concerning core competencies and basic competencies of lessons in the 2013 curriculum developed in skeleton prepare self for becomes school based on character and grade international (skbbi). based on data collection from results studies document nor observation field compared with criteria existing evaluation, it can be concluded that the implementation curriculum is as follows: a) activities actual implementation curriculum refers to the al-azhar kelapa islamic elementary school curriculum ivory ( according to criteria ); b) development curriculum in skeleton becomes school based on character and grade international ( according to criteria ); c) using approach learning thematic integrative ( according to criteria ), and d) curriculum related to educational programs character implemented by consistent ( according to criteria ). thus, the assessment with the category excellent (100%) implementation curriculum has fulfilled the criteria. 2) implementation of learning programs: based on interviews with some power educators (teachers), the program plan already appropriately implemented general activity learning. based on the results from interviews, study documents and observations field, it can be concluded that the implementation of learning programs implemented as the following: a) the learning process already implemented under the learning program plan, including principal discussion, teaching materials, amount allocation time, usage methods, use of learning media, and evaluation; and b) implementation of learning programs implemented by consistent by learning program plan. this evaluation category is excellent (100%), which is an implementation of learning programs; everything must fulfill the criteria. 3) implementation of the calendar of activities: based on the results, interviews with deputy head school field curriculum and students state that calendar activity has been implemented consistently by the plans that have been made, and all theory lessons are done with good plans made. based on data collection from results from interview and observation field, we can conclude that implementation calendar activities, as follows: a) already there is activity actual implementation calendar educational program activities character ( according to criteria ); b) calendar activity implemented by consistent, appropriate with learning program plan ( according to criteria ). with so, evaluation with category excellent (100%), that is, implementation calendar activity whole has fulfilled by criteria. b. activity program activities international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 419 1) implementation activity in intracurricular: based on the studies document, the education character at al-azhar kelapa islamic elementary school ivory north jakarta no formulated as a tree discussion by apart, but integrated into eye lessons, development self and culture school. inside the eye, teacher lessons integrate developed values in education culture and character nation to document syllabus and lesson plans existing and implemented in the teaching process. based on results observation ( observation ) as listed in the table above, illustrates that implementation activity educator or teachers and participants students ( students ) at al-azhar islamic elementary school kelapa gading north jakarta, showing things as follows: a) activity actual implementation activity extracurricular education character good teacher and student activities in class already good ( according to criteria ); and b) implementation activity or activity already by program plan ( according to criteria ). with this evaluation category excellent (100%), implementation activity or activity in extracurricular whole fulfill by criteria. 2) implementation activity in extracurricular: from study documentation and observation field, extracurricular activities at sd i slam al-azhar coconut ivory north jakarta distinguished becomes two, namely extracurricular compulsory and extracurricular activities. included extracurricular must is scouts ( special for classes 4 and 5) wednesday from 14.30 – 15.30. at the same time, e extracurricular choice covers field arts, sports, science and language, and music managed by the coconut al-azhar studio ivory north jakarta. every student could choose at least one eye studio. based on data collection from results, interviews, and study documentation as well as observation compared with criteria existing evaluation, it can be concluded that implementation activity extracurricular in educational programs character as follows: a) activities actual activity extracurricular already implemented ( according to criteria ); and b) implementation activity by program plan ( according to criteria ). with this evaluation with category excellent (100%), that is implementation activity or activity extracurricular whole fulfill by criteria. 3) implementation activity habituation: based on studies, the implementation activity or activity habituation was grown through activity routine, spontaneous, and an excellent example in class and outside class. whereas habituation through activity programs implemented by gradually customized with calendar education, all teachers participate actively in positively shaping character, personality and habits. based on data collection, it can be concluded that implementation of activity habituation education program character, as follows: a) already there is activity habituation contained in educational programs character ( according to criteria ), and b) implemented according to the program ( according to criteria ). thus, assessment with excellent category (100%), that is, implementation activity habituation whole, is fulfilled by criteria. 4) implementation endorsement budget: based on the results interview with the head school and study document, the implementation of educational programs characters use a budget of plan activities and budget school (rkas). criteria success evaluation on indicators implementation endorsement budget on character education program this is there are activities actual endorsement budget from source definite budget namely rkas. based on data collection can conclude that implementation endorsement education program budget character is as follows: (1) already there is endorsement education program budget acquired character _ from rkas ( according to criteria ); and (2) available if required ( according to criteria ). evaluation ( product evaluation ). based on studies, documents, interviews with the speakers and observation field related to program achievements, data findings are obtained as to the following: a) pattern of character education implementation; and b) escorting character development. character education implementation pattern includes : 1) culture school ; 2) moral message ; 3) integrated in curriculum ( learning ); and 4) integrated in extracurricular . cultural schools should be known by all stakeholders, including leaders, teachers, employees, students and parents. implementation culture school should start with leaders, teachers, employees, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 420 parents, students, and students. students will deal with an accessible make environment as a model. leader school ( head of school) school ), teachers, employees, parents students will always be seen by students. a moral message includes messages spoken or verbal and the message written. message spoken could be delivered in good form of words. these words will be fast recorded through hearing students. besides the familiar words spoken, it can also shape a message story. whereas a written message could be delivered with various models, for example, in shape message means pasted on the wall, hung, and banner form. messages can be submitted through books, story exemplary, and message short (sms). related to education integrated character in the curriculum ( learning ), then school to do things as follows: prepare payload character in standard competence graduates (skl), developing skl in shape competence basics and indicators that can be integrated into each eye lesson, identify a character who will develop about character national, make planning for each level class, so that describes the development process character, and make pattern development character. the school carries out book anecdotes ( note incidents) and monitoring of escort development character. book anecdote containing things that will be monitored, including a) friendliness ( attitude ) smile, greeting, greeting, polite); b) order ( attitude in the canteen, in class, and the mosque); c) discipline ( uniform, books, and homework); d) cleanliness ( clothing, environment, and disposal ) trash ); and e) craft ( attitude active learning and achievement students ). whereas in thing monitoring, there several things that schools do, among others: a) every 10 to with 15 students accompanied by one tutor; _ b) discussion development student in weekly or monthly; c) step construction by procedural, start from class teachers, bk teachers, principals schools, and psychologists; and d) notification violation student to parents student ( do if looked at necessary, can through letter or with method home visits ). criteria success evaluation results in implementation education character, including; a) character education implementation pattern; and b) escorting character development. character education implementation pattern includes : 1) culture school ; 2) moral message ; 3) integrated in curriculum ( learning ); and 4) integrated in extracurricular . based on data collection between results observation and study documents, schools already carry out pattern education characters that include: 1) culture school; 2) moral message ; 3) integrated with curriculum ( learning ), and 4) integrated with extracurricular. criteria have fulfilled this evaluation with an excellent category that is part big or whole. the school carries out book anecdotes ( note incidents) and monitoring of escort development character. book anecdote containing things that will be monitored, including a) friendliness ( attitude ) smile, greeting, polite); b) order ( attitude in the canteen, in class, and the mosque); c) discipline ( uniform, books, and homework); d) cleanliness ( clothing, environment, and disposal ) trash ); and e) craft ( attitude active learning and achievement students ). whereas in thing monitoring, there some things that schools do, between others: a) every 10 to with 15 students accompanied one tutor; b) discussion development student in weekly or monthly; c) step breeding by procedural, start from teachers, bk teachers, principals schools, and psychologists; and d) notification violation student to parents student ( do if looked at necessary, can through letter or with method home visits ). of the whole results study evaluation, the results ( product evaluation ) that have been described above get marked excellent (100%), i.e., implementation endorsement budget part big or whole has fulfilled by criteria. discussion. the following discussion results from the research described above use theories or related concepts or support the evaluation implementation of character education program at al-azhar islamic elementary school kelapa ivory north jakarta. presentation discussion served by stages evaluation using the cipp model, as follows: program background evaluation ( context evaluation ): suitability vision, mission, goals, and objectives of sd islam al-azhar kelapa ivory north jakarta linked with the formulation of the international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 421 character education program, which also refers to the goals school and is derivative from his mission. evaluation of this strategy shows that vision, mission, goals, and objectives are still consistent, harmonious, superior and visibly fulfilled ). strategic role vision, mission, goals, and objectives in an organization become the main thing and cannot be left only by the organization. thinking an organization far to front will own vision and mission good organization, where vision and mission become the main thing in activity organization and become the essential thing before planning. every organization should own goal because if not so, the organization will move without direction or even no move same once. educational program goals character at al-azhar kelapa islamic elementary school north jakarta gading general is to realize scholar pious and moral muslim noble, healthy physically and spiritually, believe self, have a strong personality, character warrior, creative, possess the ability to develop himself and his family, as well as a responsible answer on development people and nation based on faith, piety, and development knowledge and technology. in carrying out a mission to reach a vision above al-azhar islamic elementary school, kelapa gading, north jakarta, announced that values as " spirit " in realizing a vision. values the is a professional ( contains elements think scientific, achieving and developing ), innovative ( containing elements creative, critical, and constructive ), visionary ( containing elements insightful, courageous and planned ), commitment ( containing elements whole love, discipline, cooperation and responsibility responsible ), and reliable ( contains elements honest, trustworthy, open and with integrity ). vision and mission are evaluated very well, meaning criteria have fulfilled part big or whole. a clear vision and mission are crucial for ensuring long-term sustainability and success. vision is an insight that becomes the source of direction used for driving the achievement of desired goals. formulas vision of al-azhar kelapa islamic elementary school gading north jakarta, already contained values, aspirations, needs and goals period long, and rated fulfill criteria by criteria or characteristics from effective vision, namely: can imagine ( imaginable ), interesting ( desirable ), realistic could achievable ( feasible ), clear ( focused ), can be customized self with the environment ( flexible ), and easily understood ( communicable ). the mission explains the efforts to produce the appropriate output with stakeholders' needs and expectations. as component evaluation context, then formulation vision and mission that includes program needs and objectives achieved, more formerly done with define environment ( defined environment ) as background back and consider achievement previous program results. good vision and mission will give input direction and guidelines in stages of further program planning. this formula education program vision and mission character at al-azhar kelapa islamic elementary school ivory north jakarta, which has been very good, could continue and develop to reach goals optimally. finding or results from study-related activity socialization the program's vision and mission evaluation with results excellent, which means part or whole has fulfilled by criteria. activity socialization the vision and mission of the program are important factors for conveying purposeful information forgive understanding about a program. activity socialization should be aimed at stakeholders related, fine of internal or external because it will become power to support the program. with the existence of socialization, it is hoped that the program can walk by integrating the program's vision and mission. finding or results from study-related with formula objective based on needs get an evaluation with results excellent, which means part big or whole has fulfilled by criteria. a program said effective if it has considered various needs. this educational program needs character, including related needs with participant students, educators, facilities and infrastructure or educational media. finding or results from study related to formula objective based on problem get an evaluation with results excellent, which means that part big or whole has fulfilled by criteria. educational program character has formulated to overcome related problems with the formation and strengthening of character. because it is an educational program character, this is already right because the formula international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 422 objective has accommodated and answered the problems that occur and summarized in the designed program. finding or results from related research with formula objective consider assets got evaluation with results excellent, which means part big or whole has fulfilled or by criteria. this program has considered assets owned by sd islam al-azhar kelapa gading north jakarta, including assets source power human ( power ) educators and staff education ), assets mean infrastructure and facilities, and budget for budget finance the program. with these educational program goals, the character at al-azhar kelapa islamic elementary school ivory, north jakarta, has been formulated with considerable assets, already very good and can be next developed. finding or results related research with formulation objective notice aspect legality get an evaluation with results excellent, which means that part big or whole has fulfilled by criteria. the run program should fulfill aspect legality, referring to organs or provisions that apply to the institution or school. as a reference to implementing educational programs, the character at alazhar kelapa islamic elementary school ivory north jakarta has been according to and by the regulations applicable legislation. based on the discussion of each aspect of the evaluation program background ( context evaluation ) described above, the whole findings evaluation program background gets an excellent rating. with this program, the background can be continued, and enhancement requires needed improvements. evaluation input ( input evaluation ). discussion findings or results study evaluation input, including program strategy, program design, learning program plans, and readiness resources. results research related to educational program strategies character get an evaluation with excellent result, which means program strategy formulation almost whole fulfill by criteria. strategy is a method to do something of planning activities, including formulating goals and setting plans of action to reach the goal. the formulation of the strategy is already enough right because the strategy determines success from an educational program character to reach goals that have been set. educational program goals character could be achieved if participants educated have good quality character. educators who will transfer knowledge, experience, and example to participants should be competent for that required effort to enhance quality education by continuously continuing. success goals are also determined by fulfilling facilities, infrastructure and facilities, and the program budget. because of that, upgrade strategy means infrastructure and facilities should become priority and support strategy adequate program budget, realistic and transparent management and accountability complete existing strategy formulation. the strategy for the character education program at al-azhar islamic elementary school kelapa north jakarta's ivory is already excellent, got it continued and for enhancement required improvements with formulating more strategies complete to use achievement objective by optimal program vision. finding or results from study-related educational program design character get evaluation very good, which means almost whole fulfill by criteria. program design is a systematic planning process carried out before the activity starts. educational program design character describes something procedure or unity draft with components that have similar links. the educational program design character at al-azhar kelapa islamic elementary school ivory north jakarta is already acceptable to continue development. results study related to character education program curriculum get an evaluation with excellent results, which almost entirely fulfill my criteria. a curriculum is a document written about the plan or implementation of learning. curriculum goals are the desired goal achieved by an educational program. curriculum content is whole ingredients or organized activities in order and space scope that includes field teaching, eyes lessons, points developed discussion in the learning program. with the existence of educational program curriculum character so explanation activities program activities can be operationalized. with this curriculum, the education character at al-azhar kelapa islamic elementary school ivory north jakarta is already ok and can be continued and developed. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 423 finding or results from related research with education program plan character get an evaluation with excellent result, which means almost whole fulfill in accordance criteria. education program plan character is one device program control and is a suite activity implementation of planned educational programs based on the curriculum used. with this, this education program plan that character who has to get evaluation good could continue. finding related research with plan educational program phasing character get an evaluation with excellent results, which means almost entirely fulfill in accordance criteria. with this plan, the educational program is already phasing character and can continue developing. finding or results from study related with plan character education program calendar get an evaluation with results good, which means part big or whole fulfill in accordance criteria. the program calendar is settings time activity in one year of program time taken. an arranged program calendar will make it easy to achieve targets or in its implementation. with this plan, the educational program calendar character is already appropriate so that it could continue and develop. finding or results from study-related readiness participant educate in educational programs character at alazhar kelapa islamic elementary school ivory north jakarta gets evaluation with results good, which means that part big or whole fulfill in accordance criteria. to achieve program objectives as expected, participants need to prepare well. started with selection reception participant educate, determination participant, educate new taken participant students who have character best through selection. as for the requirements registration for becomes participant alazhar islamic elementary school, kelapa gading north jakarta, among others: age already six years ( if not enough from 6 years old should there is the recommendation from a psychologist ), brought file identity participant educate ( photocopy ) certificate birth, photocopy of kk, photocopy book kindergarten report card and passport photo ), follow selection aspect development ( ability ) basis and behavior ), following psychotest, and sign letter statement ability for obey the rules school and work together with party school. determination of participants relates closely to educational program success character, which determines program effectiveness. because of that, conducting the selection process with goodwill gets participants good education. thus, the readiness education program participant's character is already good and could be continued and developed. finding or results from study related to readiness power educator in educational program character get an evaluation with excellent result, which means part big or almost whole fulfill in accordance criteria. educators hold an essential role in the smoothness and success of the program. because of that need chosen power qualified educators, including is own morality karimah, pass the test written which includes pedagogy, knowledge general, and religious knowledge, can read and write the quran and have competence by field or eye lessons taught, pass the test interview, pass micro-teaching and teaching directly in class and pass the test health, with thus readiness power educational program educator character it has been excellent could continue. finding or results from study related to readiness educational program teaching materials character get an excellent rating, meaning almost all fulfill criteria. teaching materials are set ingredients structured lessons by coherent and systematic and show values must character owned by participant educate. with this, readiness educational program teaching materials character rated very well and must continue. finding or results from study related to readiness facilities, infrastructure and facilities get an excellent rating, which means almost whole fulfill in accordance criteria. facilities, infrastructure, and facilities are all required devices in the learning process teaching, both moving nor no move, to achieve educational program goals, the character could walk smoothly, regularly, effectively and efficiently. facilities and infrastructure are critical in program administration because as tools driving and helpful in supporting the implementation of the learning process, teach good direct nor no straight away. facilities and infrastructure are one source that becomes a benchmark measuring the quality of education program character in a school or institution education and needs enhancement by continuing with the development of knowledge and technology. one much needed tool is room class or room study. simple, there are three things to do noticed in determining means for organizing educational programs characters, namely : (1) comfortable by physique nor international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 424 psychologically and physically geographical easy reachable ( comfortable and accessible ); (2) calm, awake from various nuisance, fine voice nor air and others ( quite, private, and free from interruptions ); and (3) have convenient space participant educate for the move, see participant others, and the impressions shown in the implementation of educational programs character. in terms of this readiness room class on educational program character already fulfilled by the target program needs, namely: used as the place activity learning everyday, thing this supported by conditions room appropriate class condition that is good, safe, comfortable and fulfilling minimal standard, easily reachable, quiet and free from interference, good lighting and ventilation, available table/chair in accordance needs, and available computer equipment, lcd projector, and be equipped with the adequate audio device. finding or results from study-related readiness facility other support for educational programs character get an evaluation with excellent result, which means that almost whole fulfill by criteria. function from facility supporter other is for help smoothness activity study teach and face situations certain as well as need developing technology by the development of the times. some facility support needed is information media, internet, website, telephone line, and television. finding or results from study related with readiness source education program budget character get an evaluation with results good, which means part significant fulfill criteria. the program already owns the source budget, plan activities and budget excellent school (rkas). with this readiness source education program budget character at sd al-azhar kelapa, ivory north jakarta is already correct and can be continued and developed. based on the discussion of each aspect of the evaluation input ( input evaluation ) that has been described above, then by whole findings evaluation program input gets evaluation excellent. with this program, the input can continue and maintain and improve the program as needed improvements by need. process evaluation. finding or results from studies related to the implementation of educational program curriculum character get evaluation very good, which means that part big or whole fulfill in accordance criteria. the evaluation of the indicators implementation curriculum is that there are activities of the actual implementation curriculum that refers to the al-azhar kelapa islamic elementary school's ivory, development curriculum in skeleton becomes school based on character and grade international (skbbi), using approach learning thematic integrative, and implemented by consistent program plan. by general curriculum is planned activity learning that contains the goal to be achieved, teaching materials, learning process, allocation time, methods and evaluations that must be guided in program implementation. this thing already by contents curriculum which is whole ingredients organized activities in order and space scope that includes field teaching, eyes lessons, problems and objects that need to be worked on. with this implementation, the educational program curriculum character should continue. finding or results from related research with the implementation of teaching programs in educational programs character get an evaluation with results excellent, which means part big or whole fulfill in accordance criteria. the character could be continued with this implementation of teaching programs in educational programs. finding or results from related research with implementation calendar education in educational programs character get an evaluation with results excellent, which means part big or whole fulfill by criteria. accommodation implementation program activities have been described and implemented by calendar education made and executed by consistent guidelines in implementation activity. implementation calendar consistent education show activity in educational program character walk by orderly, smooth in accordance plan, and the end contribute to program results. with this implementation, calendar education in educational programs' character could continue and develop. finding or results from studies related to the implementation of educational program activities character get an evaluation with results excellent, which means part big or whole fulfill by criteria. educational program success character is determined by activity program implementation. in activities learning, participants educate expected own discipline, motivation, attention, sincerity, and responsibility answer, supported with facilities and infrastructure and sufficient facilities international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 425 adequate. the effectiveness of one program is determined by the readiness of participants educated in the learning process. the findings show that participants ' activities have been excellent for carrying out the learning process. thus, character education program activities are good and can continue developing to support optimal goals. finding or results from related research with implementation activity teaching in educational programs character get an evaluation with results excellent, which means part big or whole fulfill by criteria. educators have to carry out their job to educate and teach with good. activity that implements good in-room or in-class ( indoor ) and outside or outside-class ( outdoor ) uses various methods and approaches. with this implementation activity, teaching in educational programs' character could be continued. finding or results from study related to implementation education program management character get an evaluation with results excellent, which means part big or whole fulfill by criteria. with this implementation activity, education program management character could continue and develop to support optimal program goals. finding or results from related research with implementation endorsement budget gets evaluation excellent, which means part big or whole fulfill my criteria. the endorsement budget originated from plan activities and budget school (rkas) and is already by the plan. with this implementation of an endorsement budget for education programs, the character could continue. based on the discussion from each aspect of the process evaluation that has been described above, the whole findings evaluation of the program process evaluation is excellent. thus the program process can continue and maintain and improve the program. evaluation ( product evaluation )work done to reach an objective organization or institution should benefit or positively impact stakeholders. organizations always own purpose and cause without existence clear goals, so the organization has no own clear direction. destination usually is achievement end. finding or results from studies related to implementation education character with results evaluation excellent, which means part big or almost whole has fulfilled criteria. implementation of character education includes 1) cultural school, 2) moral message, 3) integrated into curriculum ( learning ), and 4) integrated into extracurricular. all stakeholders should know the culture schools arranged in school ok, including leaders, teachers, employees, students, and parents. implementation culture school started with leaders, teachers, employees, parents, students, then students. students will with easy make the environment a model. leader school ( head of school) school ), teachers, employees, parents students will always be seen by students. for students, it is not only words followed but the behavior of adults who will make examples. the moral message includes messages spoken or verbal and messages written. message spoken could be delivered in good form of words. these words will be fast recorded through hearing students. besides the usual words spoken, they can also shape a message story. whereas a written message could be delivered with various models, for example, in shape message means pasted on the wall, hung, and banner form. the written message can also be submitted through books, story exemplary, and message short (sms). related to education integrated character in the curriculum ( learning ), then school to do things as follows: prepare payload character in standard competence graduates (skl), developing skl in shape competence basics and indicators that can be integrated into each eye lesson, identify a character who will develop with referring to character national, make planning for each level class, so that describes the development process character, and make pattern development character. extracurriculars held at school integrate education character. because of that school's own signs formation character in each activity extracurricular. with this implementation of education, the character in education programs could continue. finding or results from study-related with escort development character got evaluation very good, which means part big or almost whole fulfill criteria. this school carries out book anecdotes ( note incidents) and monitoring. book anecdote containing things that are monitored, including a) friendliness ( attitude ) smile, greeting, greeting, polite); b) order ( attitude in the canteen, in class, and the mosque); c) discipline ( uniform, books, and homework); d) cleanliness ( clothing, international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 426 environment, and disposal ) trash ); and e) craft ( attitude active learning and achievement students ). whereas in thing monitoring, there some things that schools do, among others: a) every 10 to with 15 students accompanied by one tutor; b) discussion development student in weekly or monthly; c) step construction procedurally, starting from teachers, bk teachers, principals schools, and psychologists; and d) notification violation student to parents student ( do if looked at necessary, can through letter or with method home visits ). finding or results from study-related results program achievements evaluation good, which means part significant fulfill criteria. the results of the program for school is done, or implementation of educational programs character at al-azhar kelapa islamic elementary school ivory north jakarta is suitable with program planning that has been made. participant education is the formation of character participant education through educational programs character held in school. from result observation or observation, the participant uses that activity or educational program organized character has become customs and culture in life every day. it is just related to care and habits guard cleanliness still less. this thing seen found some rubbish still paper scattered in class. likewise, the order in the mosque is still less. this thing writer sees you moment observation implementation friday prayer. however, there is a teacher or officers who have been reminded. however, the mosque's atmosphere is not solemn enough, causing many participant students who speak and lack orderly even though they are already in the mosque. with condition sort of this naturally becomes challenges in the future come for looking for strategy or method in giving treatment or treatment or habituation so that participants educate with more own awareness self in carrying out discipline for no throwaway trash anywhere place and also application when entering the mosque that has been no can talk again besides meditate and pray. based on the discussion of each aspect of the evaluation, the results ( product evaluation ) that have been described above, then by whole findings evaluation program results get evaluation reasonable. thus, the program process can continue, maintain, and improve the program is needed improvements by need. conclusions based on results research and discussion results research consisting of from evaluation program background ( context evaluation ), evaluation input ( input evaluation), process evaluation ( process evaluation ), and evaluate the results ( product evaluation ) can be taken to the conclusion as follows: 1. program background evaluation ( context evaluation ) evaluation program background refers to the formula program vision and mission, activities socialization program vision and mission, basic formulation objective based on the problem, basic formulation objective consider assets, and base formulation objective based on aspect legality. evaluation results program background shows that formula the vision and mission of the program follow the vision and mission of sd islam al-azhar kelapa ivory. formulas vision and mission have by need main program and have spelled out by clear and detailed to in program mission and could be operationalized. activity socialization school program vision and mission already implemented in meeting leadership, teacher council, staff education, parents, and participant learn and get positive feedback from all stakeholders. in terms of goals, the program has been formulated based on the problems in the program's mission are described clearly and detailed to inactivity program activities, and programs can operationalize. besides that, the program aims to consider assets owned, including sources of power, people, facilities and infrastructure and budget, clear and detailed to inactivity activity planning source program power, operationalized, and appropriate with program vision. the program objectives have also been formulated notice aspect legality at sd islam al-azhar kelapa ivory north jakarta. based on the results evaluation program background ( context evaluation ) as outlined above, the program can next with necessary program upgrades improvement by need. international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 427 2. evaluation input ( input evaluation ) evaluation input refers to strategy, design, plans and resources program power. evaluation results show that the program has its strategy formulation that has been customized with the goal. clear and detailed four-character program strategies have spelled out strategy: rabbinic, character human, character scientific and character natural, and strategy formulation can be operationalized. the program has its formula design is written and its applicable procedures related to program design. formula's program design is done by program needs and has also been spelled out in stages of activity. the program plan includes a readiness curriculum, teaching program plan, and plan program calendar. the program already has its curriculum delivered at the beginning year lesson. very relevant curriculum with the objectives of the prepared program by complete and detailed. al-azhar islamic elementary school kelapa ivory north jakarta has been pouring a program plan written. an appropriate program plan with the target program needs is spelled out in activities teaching. related to the program calendar, that educational calendar character is written in the program plan. activity calendar prepared before the program starts implemented and appropriate with the target program needs and described clearly and in calendar program activities. source program power includes team readiness, participants, students, educators, staff education, teaching materials, funds/ budget, facilities, infrastructure, and other facilities. for readiness of the program team, al-azhar islamic elementary school kelapa ivory has a directly special program team, with distribution duties and responsibilities to answer each/ for participants, educate in one class capacity of 30 participants. in recruitment, participants educate the school and set various requirements and criteria for reception new students. readiness educator or teachers and staff education required based on evaluation qualification education, competence, commitment, integrity defined with the letter the decision of the coconut al-azhar foundation ivory north jakarta is suitable with terms/conditions good administration nor applicable academics. in terms of total power, educators or teachers and staff education already by need. readiness ingredients or material, from aspect types and quantities theory available enough adequate and accessible accessed. for readiness resource budget or educational program funds character has arranged in plan activities and budget schools (rkas) are adequate and adapted to the target program needs. whereas related readiness facilities, infrastructure, and facilities supporters other seen that room class for the activation process study teach by program needs, which include safe, comfortable, fulfilling standard, calm, easily reachable, free from disturbance, adequate lighting, ventilation excellent, table and chairs in accordance needs, pc / laptop, lcd projector and audio devices are adequate. based on results evaluation input ( input evaluation ) as outlined above, the program can next with necessary program upgrades improvement by need. 3. process evaluation process evaluation refers to the implementation of programs and activities or program activities. the evaluation results of the program implementation process consist of: the implementation curriculum, implementation of learning programs, and implementation calendar activity. at the same time, activity or program activities include implementation activity in extracurricular, habituation, and implementation endorsement budget. implementation curriculum refers to the al-azhar kelapa islamic elementary school curriculum ivory with development curriculum in skeleton becomes school based on character standard international (skbbi) with use approach learning thematic implemented integrative by consistent. the teaching program plan already implemented the learning process, including tree discussion, teaching materials, amount allocation time, usage method, use of media, and evaluation results study. implementation of learning programs has implemented consistent with the learning program plan. so is the calendar activity implemented by consistent learning international journal of environmental, sustainability, and social sciences issn 2720-9644 (print); issn 2721-0871 (online) https://journalkeberlanjutan.com/index.php/ijesss 428 programs. implementation of activity intercurricular, extracurricular and habituation already implemented by the program plan with an endorsement of the budget/funds already poured in plan activities and budget school (rkas). based on the results process evaluation outlined above, the program can next with necessary program upgrades improvement by need. 4. evaluation ( product evaluation ) evaluation results refer to the result of program achievements. evaluation results or evaluation product is an evaluation carried out to results that have been implemented by the educational program character at al-azhar kelapa islamic elementary school north jakarta's ivory is as the following: a) pattern of character education implementation, and b) escorting character development. character education implementation pattern includes : 1) culture school ; 2) moral message ; 3) integrated in curriculum ( learning ); and 4) integrated in extracurricular. cultural schools should be known by all stakeholders, including leaders, teachers, employees, students and parents. implementation culture school should start with leaders, teachers, employees, parents, students, and students. the student will work with ease to make the environment a model. leader school ( head of school) school ), teachers, employees, parents students will always be seen by students. only words will follow for students, but the behavior of adults will make an example. the moral message includes messages spoken or verbal and messages written. message spoken could be delivered in good form of words. these words will be fast recorded through hearing students. besides the usual words spoken, it can also shape the message story. whereas a written message could be delivered with various models, for example, in shape message means pasted on the wall, hung, and banner form. the written message can also be submitted through books, stories, story exemplary, and message short (sms). activity extracurricular activities are already implemented by scheduled outside classes by coaches and trainers by field extracurriculars. in activities, they produce various skills in aspect competencies, attitudes, and skills according to field and type following extracurricular participant education. this thing seen can be seen in the abilities, attitudes and skills, including 1) technique and art reading the quran through activity tilawati and consolidation of alquran reading; 2) independence, discipline, responsibility, and care through activity scouting, dancing, chorus sound, ensemble, active part and clay as well as comic riders ; 3) development sportsmanship through futsal, swimming, basketball, taekwondo activities; and 4) emergence artist and artist in various activity art good by individual nor group. more results from implementation education character held at al-azhar islamic elementary school kelapa ivory is in shape habituation. this thing could be seen in various activities, including pledges. participant's education becomes used to intend and promise to carry out activities because allah swt. used to dhikr or remember allah every day through activity liqo. used to pray before doing activity. used to do prayer with activity prayer dhuhr and friday prayers in the congregation. used to close nakedness with habituation use fashion muslim. grow attitude care to others via activity infaq weekly for your foster. used to guard cleanliness class through picket class. used to answer greetings, request sorry, thank you love, speak politely and courteously, respect elders, and always love to more young through 5s activities ( smile, greet, greeting, polite and polite ). based on results evaluation results ( product evaluation ), as has outlined above could conclude that the program can next with necessary program upgrades and improvements by need. references a., dp, & suryani, e. 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(2017). tactical strategy for character education for paud and schools. pt raja grafindo persada. 544 analysis of the relationship of leader-member exchange (lmx) towards employee performance mediated by the employee commitment volume: 3 number: 3 page: 544 555 1dewi shanty, 2triyani triyani, 3muhammad sadikin, 4sarfilianty anggiani 1faculty of economics, stie jayakusuma, jakarta, indonesia 2,3,4faculty of economics and business, university of trisakti, jakarta, indonesia corresponding author: dewi shanty e-mail: dewishanty8525@gmail.com article history: received: 2022-05-18 revised: 2022-09-12 accepted: 2022-11-11 abstract: indonesia is an archipelagic country with a long history as a maritime country. in the past, the maritime archipelago had many kingdoms, such as sriwijaya, majapahit, and the kingdoms in maluku had once held a vital route for world trade through the sale of spices. merchants from gujarat and china took herbs and spices from the maluku islands and then sent them via merchant ships to china, the arabian peninsula, europe, and madagascar. maritime leadership can be defined as the ability of maritime leaders to influence, motivate, and enable others to contribute to the effectiveness and success of maritime organizations. leader-member exchange (lmx) can be a way to promote better leader-follower relationships and, ultimately, improve performance in public sector organizations. social exchange theory (set) argues that employees can improve performance with high-quality lmx. the purpose of this study was to examine the effect of lmx on organizational commitment and employee performance and to determine the impact of lmx on employee performance by mediating organizational commitment variables. the results prove that lmx affects organizational commitment; lmx has a beneficial effect on employee performance; organizational commitment is significantly positive. effective lmx is beneficial for employee performance with organizational commitment as a mediating variable. keywords: leader-member exchange, lmx, employee performance, employee commitment. cite this as: shanty, d., triyani., sadikin, m., anggiani, s. (2022) “analysis of the relationship of leader-member exchange (lmx) towards employee performance mediated by the employee commitment” international journal of environmental, sustainability, and social sciences, 3 (3), 544 – 555. introduction indonesia has a long history as a maritime nation. in the past, the kingdom’s maritime archipelago as sriwijaya, majapahit, and the kingdoms in maluku once hold the essential track of world trade through spices. merchants from gujarat and china took herbs and spices from the maluku islands ago sent them through ships trade going to china, arabian peninsula, europe, and madagascar. previously, to manage ports in indonesia, 4 pelindos were formed, which were divided into based on different regions. pelindo i, for example, manage ports in province nanggroe aceh darussalam, north sumatra, riau and the riau archipelago. pelindo ii manages ports in 10 provinces, namely west sumatra, jambi, south sumatra, bengkulu, lampung, bangka belitung, banten, dki jakarta, west java, and west kalimantan. pelindo iii manages ports in 7 provinces, namely east java, central java, south kalimantan, central kalimantan, bali, ntb and ntt. while pelindo iv is managing ports in the region of 11 provinces, namely provinces of east kalimantan, mailto:dewishanty8525@gmail.com 545 north kalimantan, south sulawesi, central sulawesi, southeast sulawesi, gorontalo, north sulawesi, maluku, north maluku, papua and west papua. pelindo i, ii, iii, and iv are non-listed state-owned companies whose shares are 100% owned by the ministry of soes as the shareholders of the republic of indonesia. with a lot managed port, of course, this could influence quality connection exchange among top and bottom and effective leadership to improve performance and commitment employee should be leveled. leader-member exchange (lmx) can be a way to promote better leader-follower relationships and, in the end, upgrade performance in public sector organizations and associations can lead to an increased need for effective leadership in helping organizational structure become leaner and corporate culture becomes more dynamic (yeo et al., 2013). leader-member exchange (lmx) has strength strong prediction _ in settings organizations (harris et al., 2009; henderson et al., 2008), where lmx refers to quality connection exchange between superiors and subordinates (graen & uhl -bien, 1995). lmx is an effective tool _ for understanding the connection between hierarchical organization (boies & howell, 2006), task employees and performance or citizenship performance (harris et al., 2014), effectiveness of something group (dionne et al., 2002; erdoan et al., 2004), and effectiveness leadership (graen & uhl -bien, 1995). social exchange theory (set) argues that employees are more possible got a reply mind from high-quality lmx through enhancement performance and showing a favorable attitude on the spot work (gerstner & day, 1997). gerstner and day (1997) reviewed lmx’s effect on employees’ attitude and behavior on-site employee work as a correlation (e.g., satisfaction and performance). dulebohn et al. (2012) argue that characteristics of subordinate, trait boss and relationship are three group antecedent critical for lmx, which influence the attitude of assistants (e.g., commitment, role perception and behavior employees). ohemeng (2020) argues that lmx theory is more applicable to understanding the realities of public sector life, as it helps understand the power of hierarchies in public organizations. vigoda-gadot and beeri (2012) argue that lmx should be regarded as a powerful tool in public managerial reform structures and processes due to the belief that internal improvements relationship between leader and subordinates is essential for improving organizational results in each organization. tummers and knies (2013) said that lmx has several important positive job outcomes, such as increased job satisfaction, lower performance, and staff turnover, especially in this volatile environment of public sector management. the study’s objective is to know the effect of lmx on commitment organization and performance employees and know the effect of lmx on performance employees with commitment organization as variable mediation. leader-member exchange (lmx). leaders exchange personal resources and positions for subordinates' performance on unstructured tasks (megheirkouni, 2017). this lmx theory will help us to understand how leaders can build trust and empower employees (ohemeng, 2018), where lmx focuses on the quality of the exchange between employees and managers, and this is based on the level of emotional support and value exchange resources (atatsi et al., 2019). lmx connect supervisor and employees in relationships that promote employee performance, flexibility, dedication and responsibility. there are three crucial factors to building a strong bond: trust, responsibility, and respect. when building solid bonds, leaders must be equal, and there should be no in-group-out-group diversity (tarim, 2018). leaders are also tasked with this process. leaders build strong bonds with their employees, motivate them, improve their appearance, internalize their emotions, and even depend on them. there are two types of connection in lmx: low-quality relationships are oriented toward an economic exchange. in contrast, high-quality relationships, which focus on long-term social exchange, are based on the degree of reciprocal obligation, trust, respect, and reciprocity. in a high 546 quality lmx relationship, it is assumed that followers have access to relevant resources such as information, empowerment, feedback, recognition, dignity, emotion, and endorsement from their leader (villa-vázquez, 2020). commitment to the employee. today no organization can be competitive if employees are not committed to organizational goals; employees have to think like entrepreneurs, work in teams and prove their worth. of course, organizations must also appreciate employees by providing good income and opportunities for development, and safe work (radosavljevic et al., 2017). organizational commitment can be defined as the relative strength of individuals with identification and involvement in a particular organization (megheirkouni, 2017). according to meyer & allen (2004), commitment implies an intention to persist in action. therefore, organizations often try to cultivate commitment in their employees to achieve stability and reduce costly turnover. it is generally believed that committed employees will also work harder and are more likely to try harder to achieve organizational goals. the high commitment is usually inseparable from the employee's belief in their excellent management, namely the existence of a management approach to human resources as a valuable asset and not merely a commodity that management can exploit. conceptually, organizational commitment can be categorized into three factors: a) a strong belief in and acceptance of organizational goals and values, b) a willingness to exert considerable effort on behalf of the organization, and c) a definite desire to maintain organizational membership (megheirkouni, 2003). 2017). the meaning of employee commitment can best be explained using social exchange theory (vila-vazquez et al., 2020). social exchange theory is based on an economic model of human behavior. the interaction between individuals is motivated by the desire to increase rewards and reduce losses. the basic premise of social exchange theory is that relationships that provide more rewards than costs contribute to mutual trust and permanent attachment. furthermore, it includes material benefits and psychological rewards, including status, loyalty, and approval (radosavljevic et al., 2017). individuals feel they have benefited from a positive relationship; they will feel indebted and obliged to repay it by showing positive behavior (vila-vazquez et al., 2020). employee performance. job performance is something that is done and can be observed. employee job performance information becomes helpful in organizations on issues related to performance appraisal, feedback, promotion and service payment systems (megheirkouni, 2017). there are three groupings of employee performance according to atatsi et al. (2019), namely understanding performance as the totality of output by individuals; regarding it as an in-role behavior or fulfillment of the responsibilities expected in completing the tasks given in the job description; and performance in roles and performance in different positions that play an essential part for organizational performance. otoo & mishra (2018) suggested that employee performance is performance related to the quantity of output, quality of output, timeliness of production, attendance, the efficiency of work completed and effectiveness of work completed. 547 conceptual framework lmx and commitment employee. leaders need to define the goals and direction of their organization. they also need to align these goals and rules across organizational systems, ensuring organizational commitment to shared goals. organizations are like cars. they cannot go anywhere on their own; they need the human factor to operate. moreover, it must be a good human being to become effective. almost all of these people do their jobs as needed and go with the flow; they seek their leader to determine its direction, speed, and duration. they need guidance and recommendations on where to go and get there (de vries, 2007). leadership is the ability to persuade an organizational community to strive toward a defined goal. from time to time, leadership requires staying behind without putting pressure on the group, letting others speak, remaining calm, showing doubt, and delaying decisions in opposition cases. competent leaders create competent employees, which leads to better results. a leader's primary responsibility is to stimulate the organizational community towards a meaningful goal. members need to have positive feelings about the goals worth striving for, their opportunities, and the leader's abilities. organizations are no longer built on coercion but trust; what is needed here is commitment, and commitment cannot be achieved without trust (ertosun & asci, 2021). srivastava and dhar (2016) found that lmx was positively associated with commitment. therefore, they call for the development of leadership skills through practical leadership training, which they believe can help these leaders motivate subordinates and increase their loyalty and acceptance of organizational goals and responsibility. likewise, tarim (2018) and megheirkouni, 2017) found a significant relationship between lmx and organizational commitment. the following hypothesis can be formulated based on the arguments above: h1: lmx positively affects organizational commitment. lmx and employee performance. quality lmx can vary in content and exchange processes among team members; for example, low, quality lmx is limited to economic exchange based on formal job requirements, whereas high-quality lmx involves a lot of resources and social support beyond legal role requirements. it suggests that the nature and characteristics of the lmx relationship are essential for overall effective team performance (tse, 2013). lmx connects supervisors and employees in a relationship that promotes employee performance, flexibility, devotion and responsibility (atatsi et al., 2019). however, these connections are based on highquality lmx (in-group) defined by trust, open communication and sharing or low quality (outgroup) limiting relationships with defined job responsibilities (walumbwa et al., 2011). tse (2013) and taqiuddin et al. (2018) found a significant relationship between lmx and performance. the following hypothesis can be formulated based on the arguments above: h2: lmx positively affects employee performance. commitment to the organization and employee performance. employees receive opportunities for development and social support from leaders and can discuss with their leaders h3 h1 h4 h2 organizational commitment employee performance lmx 548 (breevaart & bakker, 2014) how to solve a problem; of course, they will feel comfortable with the leader, so they are committed to the company, which will improve work performance. organizational commitment reveals that committed employees perform better, are more productive, exhibit greater engagement and appropriate corporate citizenship behaviors, and record lower absenteeism, intention to retire, and turnover (brown et al., 2019). research conducted by brown et al. (2019) found a significant relationship between organizational commitment and performance. the following hypothesis can be formulated based on the arguments above: h3: organizational commitment positively affects employee performance. lmx, commitment to employees and employee performance. lmx theory arises from the quality of the exchange between leaders and employees. what determines employee behavior, job satisfaction, and commitment can positively or negatively affect employee performance. an effective leadership style can generate inspiration, admiration, and empowerment of its subordinates. this will result in very high levels of effort, commitment, and willingness to take risks and better performance (ohemeng et al., 2018). leadership is essential when encouraging employee and team performance; providing opportunities for employees to discuss and clarify their problems will help them better understand the organization and enable them to align their personal goals with organizational targets (sharifkhani et al., 2016) the leader acts casually and informally, without creating unnecessary barriers, reduces the psychological distance from others, exhibits openness, non-conflict and good humor, with a level of conversational agility to suit all types of interlocutors. subordinates see their leaders as representatives and spokespersons of the organization, explicitly communicating its mission and expectations of its employees, thereby affecting their emotional attachment to the organization. dimensions of communication style may have an impact on the commitment. (brown et al., 2019). research conducted by taqiuddin et al. (2018) found that organizational commitment could mediate the influence of leader-member exchange on employee performance. based on the arguments above, the following hypothesis can be formulated. h4: organizational commitment can mediate the influence of leader-member exchange on employee performance. methods sample. all employees at pelindo iii. successfully collected respondents from a google form totaling 211 people, consisting of 182 males and 29 females. scale and measure. the questionnaire structure consists of three sections containing 40 statements using a five-point l likert scale. s scale 1 indicates strongly disagree, and five means strongly agree. a questionnaire was circulated through google the form and fill it out online. lmx is adapted from vila-vázquez (2020) with 8 statement items, and commitment organization is adapted from allen & meyer (2004) with three dimensions, using 18 statement items. employee performance was adapted from otto & mishra (2017) with four measurements using 14 statement items. result and discussion research data analysis using structural equation modeling partial least square (sem-pls). this analysis focuses more on the purpose of the prediction study, hair et al. (2017). the research model involves a mediating variable, namely employee commitment mediating the effect of lmx on employee performance. the variable measurement model is a second-order factor for employee commitment and performance variables and a first-order factor measurement model for the lmx variable. the estimation of the pls model uses the disjoint two-stage approach method, where the analysis is carried out in two stages, sarstedt et al. (2019). the first estimate evaluates the causality 549 measurement model between the dimensions of employee commitment and employee performance with the measurement items. then a latent variable score was created as a dimensional score used in the second estimate. evaluation of the measurement model is seen from the loading factor above 0.60 (chin, 1998), composite reliability above 0.70 and average variance extracted above 0.50, hair et al. (2017). the second estimate is evaluating the causality measurement model between variables with measurement dimensions/items, evaluating the structural model and evaluating the suitability and goodness of the model, sarstedt et al. (2019). evaluation of the measurement model is seen from the results of the path coefficient test, where if the t statistic is above 1.96 (significantly influential). the model’s goodness is evaluated from r square and q square. table 1. evaluation of dimensional level measurement model dimension number of valid items loading factor composite reliability ave affective 5 0.667 – 0.792 0.848 0.529 continuance 4 0.628 – 0.860 0.853 0.595 normative 5 0.700 – 0.847 0.887 0.612 the efficiency of the work 3 0.906 – 0.926 0.938 0.834 planning of work 3 0.902 – 0.939 0.939 0.838 creativity and innovation 4 0.833 – 0.907 0.910 0.716 making efforts 4 0.833 – 0.890 0.890 0.669 the first thing to do in sem pls is to ensure that the measurement items have a good level of validity and reliability, hair et al. (2017). the first estimate evaluates the causality between the dimensions and the measurement items. measurement items that measure the dimensions of affective commitment, continuance commitment, and normative commitment have acceptable levels of validity and reliability. the resulting loading factor has a validity level above 0.60 (chin, 1998) and a reliability level above 0.70 (hair et al., 2017) and good convergent validity by an ave above 0.50 (hair et al., 2017). the dimension of affective commitment of employees is reflected in their attitude that they want to spend a career in the company, feel they belong and are part of the organization, are emotionally attached to the organization, and feel that the organization is significant to them. the continuance commitment dimension has 4 (four) valid items with a loading factor above 0.60 and a high level of reliability above 0.70. this dimension explains that employees have a desire to work for the company. if you leave this company, your family's life will be disrupted, and if you leave this company now, you will have very few options to work for other similar companies. the normative commitment dimension has an acceptable level of validity where the loading factor lies between 0.700 0.847 and the reliability level is 0.887. the normative commitment dimension is reflected in the attitude of employee loyalty to keep working in the company. there are obligations and responsibilities towards other employees so that employees do not leave the company, and employees feel indebted to this company. the efficiency of the work dimension has a very high level of validity above 0.90 with an acceptable level of reliability (0.939 > 0.70) and ave (0.838 > 0.50). work efficiency is reflected in insincerity, dedication, and high responsibility for the company, having professional knowledge of work and carrying out duties by company policies and procedures. the planning of the work dimension has an acceptable level of validity and reliability. this dimension is reflected in effective 550 work planning, the ability of employees to carry out plans according to responsibilities and focus on completing responsibilities according to plans. the dimensions of creativity and innovation have valid and reliable measurement items, which are reflected in having an interest in making changes to the company, solving problems with their methods, expressing solutive ideas, and expressing thoughts. the dimension of making efforts has a validity level between 0.833 – 0.890 with a reliability level of 0.890, which is reflected in the sense of pride in the task, willingness to work outside working hours and trying harder for additional work given by the company, as well as an increase in salary offered by the company to diligent employees. table 2. evaluation of variable level measurement model variable dimensions/ item measurement average and std. deviation loading factor composite reliability ave lmx two-way exchange relationship 4,009 (0.750) 0.775 0.923 0.667 balance of inputs and outputs 3,332 (0.992) 0.811 managers reciprocate the employee’s effort 3,981 (0.730) 0.834 good relationship between manager and employee 3.882 (0.775) 0.887 the manager returns the employee’s efforts 3,844 (0.775) 0.808 the manager returned the employee's voluntary actions 3,806 (0.814) 0.780 employee commitment affective 3,789 (1,226) 0.782 0.851 0.657 continuance 3,733 (1.008) 0.748 normative 3,998 (0.895) 0.894 employee performance the efficiency of the work 4,340 (0.649) 0.908 0.937 0.789 planning of work 4.283 (0.654) 0.919 creativity and innovation 3.938 (0.745) 0.854 making efforts 4.033 (0.835) 0.870 the evaluation of the two measurement models is the causality between the variables and the measurement dimensions/items. the lmx variable is explained by 6 (six) measurement items with a loading factor above 0.60 (valid) and a very high level of reliability (0.923 > 0.70) and convergent validity 0.667 > 0.50. the highest measurement item explaining the lmx variable is a good relationship between managers and employees. managers give good rewards/appreciation for employees' efforts, and there is a balance between input and output. at the variable level, employee commitment is measured by 3 (three) correct dimensions with lf above 0.60, namely affective, continuance and normative commitment. the dimension that reflects the highest measurement is normative commitment (lf=0.894). although the three dimensions of 551 commitment are valid, reflecting the measurement of employee commitment, changes in employee commitment will be bigger/greater as reflected in the dimensions of normative commitment. the attitude of loyalty to the company, the presence of responsibility towards other employees, and the feeling of indebtedness of employees make employees persist in not leaving the company. four valuable items measure the dimension of employee performance, and the four dimensions are interrelated in explaining employee performance. among the four dimensions, the planning of work dimension (lf=0.919) has the highest level of validity. it shows that company employees have good planning, carry out plans with a sense of responsibility and complete work to completion by previous plans. the dimension of work efficiency (lf=0.908) is also considered very important with a high loading factor. although considered valid, employee creativity and innovation dimensions need to be improved because the loading factor is lower than the other dimensions. companies need to build a creative and innovative culture so that every employee can propose changes for the company's progress. table 3. discriminant validity employee commitment employee performance lmx employee commitment 0.810* employee performance 0.765 0.888* lmx 0.477 0.506* 0.817* evaluation of the measurement model does not only look at convergent validity (validity and reliability), but it is also necessary to examine discriminant validity, hair et al. (2017). evaluation using the fornell and lacker criterion method shows that the ave root of each variable is more significant than its correlation with other variables. therefore this evaluation is accepted. table 4. hypothesis test hypothesi s hypothesis statement path coefficien t t statistic s p values information h1 lmx has a positive effect on employee commitment 0.477 7,780 0.000 hypothesis accepted h2 lmx has a positive effect on employee performance 0.183 3.985 0.000 hypothesis accepted h3 employee commitment has a positive effect on employee performance 0.678 18,955 0.000 hypothesis accepted h4 employee commitment has a positive effect on mediating the impact of lmx on employee performance 0.324 7,161 0.000 hypothesis accepted 552 *** significant at =1% model estimation results diagram after obtaining a good measurement model (convergent validity and divergent validity), the next step is testing the structural model or testing the model hypothesis. the test results on the first hypothesis (h1) are accepted. namely, there is a significant positive effect of the lmx variable on the employee commitment variable with a path coefficient (0.477) and a t statistic of 7.780 > 1.96. the better the reciprocal relationship between superiors and subordinates, it will affect increasing employee commitment. when managers build good two-way relationships with employees, creating a balance between assignments and rewards and giving rewards to employees will make employees commit to the company. the second hypothesis (h2) is accepted where there is a significant positive effect of the lmx variable on employee performance with a path coefficient (0.183) with t statistic (3.985 > 1.96). the better the relationship between managers and employees, it will directly encourage employee performance. the two-way relationship between managers and employees can promote the implementation of employee performance planning to be better; employees become efficient at work, foster employee creativity and innovation and employees have a sense of pride in the work they do. the third hypothesis (h3) is accepted with a path coefficient (0.678) with a t statistic (18.955 > 1.96). these results indicate that the better the employee's commitment to the company, the better the employee's performance will be. companies need to maintain a normative commitment, namely the attitude of employee loyalty to the company and a sense of responsibility for employees at work. this dimension is rated as the most critical in the measurement model. however, the company needs to accelerate the commitment to affective and continuance by creating a sense of pride in owning and working for the company. employees will not feel a loss working for this company. the fourth hypothesis (h4) is accepted where there is a significant positive effect of the lmx variable on employee performance through employee commitment mediation with the mediation path coefficient (0.324) with t statistic (7.161 > 1.96). these results prove that employee commitment plays a significant role in mediation. the lmx variable has a substantial direct effect on increasing employee performance and also an indirect impact through employee commitment. 553 table 5. r square, q square and srmr. tables variable r square q square some employee commitment 0.228 0.224 0.095 employee performance 0.612 0.608 the final result of model evaluation in sem pls is the evaluation of the suitability and goodness of the model consisting of r square, q square and srmr (standardized root mean square residual). the size of the r square for employee commitment is (0.228), which means the magnitude of the influence of the lmx variable on employee commitment is 22.8%, and the magnitude of the effect of the lmx variable and employee commitment on employee performance is 61.2%. sem pls is a predictive study where the value of q square for employee performance and employee performance variables above 0 indicates the model has predictive relevance. the value of the lmx variable can predict every change in employee commitment and employee performance variables. therefore, the influence model between the variables in this study can be accepted. the srmr value describes the model’s fit, namely the match between the correlation of the initial data and the correlation of the estimated parameter results. according to hair et al. (2017), srmr values below 0.10 are acceptable. the model estimation results show an srmr of 0.095 < 0.10, which means the proposed model fits the data. conclusion the better the relationship between managers and employees, it will directly encourage employee performance. lmx refers to quality connection exchange among top and bottom, so lmx is adequate for understanding connection hierarchical organization _ as in pelindo iii. this lmx theory will help us understand how leaders can build trust and empower employees. so the results study to prove that lmx has an effect positive on commitment organization, lmx is influential and favorable to performance employees, commitment organization is significantly positive to performance employees, and effective lmx is positive to performance employees with commitment organization as variable mediation. research this only done at pelindo iii. so that no close possibility will obtain different results _ if implemented in pelindo i, ii and iv.variables under study only lmx, employee commitment, and employee performance. could add other variables such as organizational culture, gender, teamwork, etc. references allen, n.j., meyer, j.p. 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(2022) “the effect of sustainability reporting practices on the quality of csr disclosures in banking in indonesia.” international journal of environmental, sustainability, and social sciences, 3 (3), 644 653. introduction corporate social responsibility (csr) has helped produce csr activities in the banking sector in indonesia. through various strategic investigations (siegel, 2009), csr aims to establish several forms of self-regulation (hoffman, busse, bode, & henke, 2014; king & lenox, 2000; reid & toffel, 2009; sharma, 2000). this study's substantive approach and legitimacy theory explore whether the three csr practices can improve the quality of disclosure or build an image of commitment to influence stakeholder perceptions. previous research has found that csr reporting practices do not improve disclosure quality (michelon et al., 2015). the author is interested in conducting similar research, such as the abovementioned research using banking information in indonesia. the framework from michelon et al. (2015) is a key reference from current research to measure disclosure quality. this study used 383 samples of banking companies from the period 2013 to 2021. for researchers, stand-alone banking reports tend to provide more disclosure of csr information. the assurance and use of global reporting initiative (gri) guidelines aim to improve the quality and quantity of disclosures. the lack of a significant relationship between csr reporting practices and the quality of disclosure is evidence that reporting practices are merely a symbolic approach to csr (cho, michelon, & patten, 2012; hopwood, 2009; brandkl-davies & brennan, 2007; moneva, archel, & correa, 2006). 645 assurance is a service that guarantees the credibility of a company's csr information from outside parties. wong & millington (2014) said that guarantees could strengthen stakeholder assessments utilizing csr reports. agreeing with these findings, habek & wolniak (2016) stated that verification from independent parties increases the credibility of the company's csr report. other researchers also have similar findings regarding independent party assurances of increased credibility of csr reporting (casey & grenier, 2015; cohen & simnett, 2015). reporting guidelines are a framework for preparing csr reports. this study analyzes the reporting guidelines for preparing csr activities based on gri standards. csr disclosure is an important information medium for stakeholders in responding to changes in corporate strategy and action (hopwood, 2009). csr reports are useful as a strategic tool to obtain positive impressions related to external parties of the company (gao & bansal, 2013). csr disclosure is also useful to achieve certain goals, such as the company's image to gain legitimacy (cho et al., 2012; deegan, 2002; hopwood, 2009; michelon et al., 2015). cho et al. (2010) found empirical evidence that voluntary disclosure of the social environment in annual reports is an attempt to gain legitimacy and suffer losses after publication in the media (kent & zunker, 2013) or form a relevant public impression (neu et al., 1998). according to amran et al. (2014), some concerns about the sustainability report's credibility focus on the lack of role of the board of directors in enforcing the sustainable development agenda through the reporting process. in a substantive approach, the company seeks to gain legitimacy through changes in actions and policies in strategic response to external conditions. substantive practices will bring about changes in the organization of the performance environment. mahoney et al. (2013) seek to understand whether companies are issuing stand-alone csr reports as a substantive signal to environmental concerns or as a corporate promotion initiative. correspondingly, boiral (2013) examined how sustainability reports can improve information quality and adopt reporting standards (gri). in a substantive approach, csr disclosure results from a sense of accountability to stakeholders and a genuine interest in increasing company transparency. under this approach, the company carries out various reporting practices, such as using stand-alone reports, reporting guidelines, and information assurance to improve the quality of information. the company does all this to ensure the reliability of information and improve the process of stakeholder engagement. social reporting practices should pay attention to real social and environmental issues, increase transparency, and improve sustainable performance (brown, 2009; spence, 2009). previous studies have become a basis for researchers to formulate research questions on whether csr reporting practices, namely self-reporting, csr reporting guidelines, and information guarantees can improve the quality of social responsibility reporting for banking companies. stand-alone reporting. csr reporting has evolved from information on corporate environmental and social policies included in the annual report for the combined report to a standalone report covering social, environmental, economic, and financial information (buhr, 2002; cho et al., 2015; milne & gray, 2007). stand-alone reports are useful for disclosing stakeholders' financial, social, and environmental aspects (cho et al., 2015; wolniak & habek, 2016). furthermore, the report has an important role in improving corporate accountability. investors can get additional information with a separate csr report to help assess the company's overall performance (dhaliwal et al., 2012; dhaliwal et al ., 2014). a stand-alone csr report can provide additional information and increase company accountability based on a substantive approach. companies can use the report as a medium to inform authentic actions and changes following social norms. thus, the stand-alone report is a form of improvement demonstrating the company's commitment to addressing social and environmental issues (hong & andersen,2011). 646 h1: the publication of stand-alone reports affects the quality of csr disclosures. assurance. another important topic of concern in this study is csr reporting. csr reporting is an effort to increase the trust and transparency of company information (adams et al., 2004; dando & swift, 2003; o'dwyer & owen, 2005). one of the key elements of a csr report is to ensure the credibility of the sustainability report from external parties (adams et al., 2004). credibility is the company's value and commitment to making sustainability reports. the company guarantees the credibility of csr reporting by using verification from external parties (guarantees). wong & millington (2014) revealed that assurance positively affects stakeholder assessment, which is useful for improving the quality of csr reports. habek & wolniak (2016) also found that independent party verification of csr reports can increase the credibility of reports. guarantee services can provide a real change in the company's process to increase the credibility of the company's csr disclosure. while on the other hand, o'dwyer & owen (2005) found doubts about the ability of guarantees to increase the transparency of csr reporting. some companies use the guarantee model according to the company's wishes (michelon et al., 2015). cho et al. (2014) found that guarantees have no relation to a higher market value for companies that issue csr reports. however, companies get the impression from outsiders that they are more committed to using social and environmental aspects to promote the company. the findings support the argument that the benefits of guarantees are limited only to the perception of the company's social and environmental image and do not improve social and environmental information. based on these arguments, the researcher formulated the following hypothesis: h2: the use of assurance services affects the quality of csr disclosures reporting guidelines. the gri reporting framework received widespread recognition because it was at the forefront of preparing international standardization for sustainability reporting (bebbington et al., 2012; gray, 2010; mahoney et al ., 2013). the gri reporting framework is also one of the innovations in the csr field in regulatory development (voegtlin & scherer, 2015). the gri framework provides broader guidelines covering economic, social, and environmental. companies that use reporting guidelines in preparing csr reports have a higher commitment to csr practices in indonesia (michelon et al., 2015). in addition, the gri reporting framework provides broad dimensions of information in terms of corporate csr and also forms of improvement and innovation in the field of csr disclosure (voegtlin & scherer, 2015). companies tend to use the gri reporting framework for a positive impression from stakeholders by providing an idea that the company is keeping up with csr reporting practices. in the case of gri guidelines, michelon et al. (2015) state that companies can use gri guidelines by trying to meet all gri indicators to improve the assessment of reports. based on such a conceptual framework, the researcher formulated the following hypothesis: h3: the use of gri guidelines affects the quality of csr disclosures. methods this study uses a quantitative approach to analyze the influence of csr reporting practices on the quality of csr disclosures. this study used secondary data types. the data is in the form of annual reports and sustainability reports from companies that researchers obtain through a network of official websites. this study used cross-sectional data from several companies. the research population includes all banking companies on the indonesia stock exchange (idx). this study focuses on company data between 2013 and 2021. this decision is based on the consideration that the period of use of gri g4 in indonesia and gri standart is valid in that year. the sampling method in this study was purposive sampling. the sample criteria for this study are companies listed on the idx from 2013 to 2021. second, researchers can obtain annual reports on 647 the companies and idx websites. third, the company has csr or sustainability information in its annual report. independent variables. stand-alone reports are useful for disclosing social activities and environmental information to stakeholders (cho et al., 2015; wolniak & habek, 2016). stand-alone csr reports are a dummy variable in the study. the dummy value consists of the number one (1), which means that the company only provides its report on csr, and the dummy null number (0), which means the company provides csr information in its annual report. assurance is a third-party verification service for company reports. in this study, the guarantee indicator is a dummy variable, namely the number one (1) if there is a guarantee statement (third-party verification statement) in the company's csr report. dummy with the number null (0) if there is no guarantee statement in the company's csr report. reporting guidelines are a framework for companies to compile csr reports. the reporting guidelines in this study are gri g4 and gri standart. gri guidelines were a dummy variable in this study. a dummy lift is worth one (1) if there is a statement of the company's compliance with the gri guidelines and has a null value number (0) if there is no statement of compliance with the gri guidelines. dependent variables. quality of csr disclosures. the quality of csr disclosure is a standardized or clichéd statement (boilerplate approach) regarding general expectations regarding csr plans, contexts, policies, and programs and communication about the goals and objectives that the company wants to achieve along with information about the results and achievements of the company's actions that meet stakeholders (michelon et al. (2015). the following indicators to measure the quality of csr disclosures: relative quantity index. a relative quantity index is a number that describes the relative change to the price, quantity, or value that the researcher will compare with the base year. the calculation of the relative quantity index uses the residual standard of the ols disclosure regression model with the size and average of the industry disclosure as independent variables. 𝐷𝑖𝑠𝑐𝑖 = β0 + ∑ β𝑗 𝐼𝑁𝐷𝑗 + 𝑘 𝑗=1 𝛽𝑘+1𝑆𝐼𝑍𝐸𝑖 information: 𝐷𝐼𝑆�̂�𝑖 : estimated disclosure indj : average disclosure per industry sizeit : company size (natural log of sales) then the relative quantity index is calculated using the relative quantity index: 𝑖𝑛𝑑𝑒𝑥 𝑅𝑄𝑇𝑖𝑡 = 𝐷𝑖𝑠𝑐𝑖𝑡 − 𝐷𝑖𝑠�̂�𝑖𝑡 information: rqt_it : relative quantity index disc_it : company disclosure rate 𝐷𝑖𝑠�̂�_𝑖𝑡 : estimated disclosure in the equation, rqt_it is the relative quantity index for the company i in year t. discit is the disclosure rate of company information i in year t and the estimated rate of disclosure of company information i in year t. 648 density index. the density index is an index that explains the density of disclosure of a company's csr report (michelon et al., 2015). the density index or density (den) calculation of csr information uses the ratio between the number of sentences of csr information contained in the report and the total number of sentences contained in the stand-alone csr report or the csr section of the annual report. the result calculation ratio will have values varying between the numbers 0 to 1. here is the similarity of the density index or density of csr reporting (michelon et al., 2015). 𝑖𝑛𝑑𝑒𝑥 𝐷𝐸𝑁 it = 1 𝑘 𝑖𝑡 ∑ 𝐶𝑆𝑅 𝑖𝑗𝑡 𝑘 𝑖𝑡 𝑗=1 den_it. : density index for company_i in year_t is the number of sentences in the csr document that the researcher analyzes for a company (i) in a certain year (t). k_it : number of sentences in company documents that the researcher analyzes per year. csr_ijt : number 1 if the sentence (j) in the document that the researcher analyzes for the company (i) in a certain year (t) contains csr information, and csr_ijt = 0 otherwise. accuracy index. the accuracy index is an index to measure the accuracy of csr information contained in a company's csr disclosure (michelon et al., 2015). measure index accuracy using the information accuracy index (acc). the method of determining the acc value is based on the ratio between the sum of the weighted values of all sentences containing csr information and the number of csr sentences contained in the csr report. the information contained in the csr disclosure, the researcher calculates as the ratio between the number of weighted values of all sentences containing csr information and the number of csr sentences contained in the research report. the researcher operates the calculation by providing 3 points for disclosing monetary information, 2 points for nonmonetary quantitative information, and 1 point for qualitative disclosure. the accuracy index of information that calculates the accuracy of reporting using the formula from michelson et al. (2015): 𝑖𝑛𝑑𝑒𝑥 𝐴𝐶𝐶 it = 1 𝑛𝑖𝑡 ∑ (𝑤 + 𝑐𝑠𝑟𝑖𝑗𝑡 ) 𝑛𝑖𝑡 𝑗=1 acc_it : accuracy index for the company i in year t. n : the number of sentences containing csr information on the company document i in year_t. csr_ijt : the number 1 if the sentence j in the company document i in year t contains csr information and csr_ijt = 0 otherwise. w : number i index of the company document, w = 1 if the sentence j in the company document i in year t is qualitative, w = 2 if the sentence j is quantitative, and w = 3 if the sentence j is monetary or financial. managerial orientation index. the managerial orientation index (man) is a process and activity that deals with managers to satisfy stakeholders by improving company performance through vision and mission, as well as company goals and objectives. determination of the value of the managerial orientation index (man) using the calculation method of managerial orientation research model michelon, g.et.al (2015) namely: 649 𝑖𝑛𝑑𝑒𝑥 𝑀𝐴𝑁𝑖𝑡 = 1 𝑛𝑖𝑡 ∑ (𝑂𝐵𝐽𝑖𝑗𝑡 + 𝑅𝐸𝑆𝑖𝑗𝑡 ) 𝑛𝑖𝑡 𝑗=1 man_it : managerial orientation index for the company i in year t. n_it : is the number of sentences containing csr information in the documents that the researcher analyzes for the company (i) in a certain year (t). obj_ijt : the number 1 if the sentence (j) contained in the company document (i) in year (t) contains information on the goals and objectives, and objijt = 0 otherwise. res_ijt : the number 1 if the sentence (j) contained in the company document (i) and year t contains information about the results and achievements, and resijt = 0 otherwise. to calculate the standard quality of csr disclosure avoids the scale effect so that each index ranges between 0 and 1 using calculations from beretta & bozzolan (2004), which are as follows: 𝑅𝑒𝑝𝑜𝑟𝑡𝑖𝑛𝑔 𝑄𝑢𝑎𝑙𝑖𝑡𝑦𝑖𝑡 = 𝑅𝑄𝑇𝑖𝑡 + 𝐷𝐸𝑁𝑖𝑡 + 𝐴𝐶𝐶𝑖𝑡 + 𝑀𝐴𝑁𝑖𝑡 4 control variables public ownership. esita & yanto (2016) stated that public shareholding negatively affects the disclosure of sausage and environmental responsibilities. meanwhile, erviana, afifudin, & junaidi, j. (2018) stated that public share ownership positively affects csr disclosures. the calculation of public ownership uses the following formulation (yuliana et al., 2008): 𝑃𝑢𝑏𝑙𝑖𝑐 𝑂𝑤𝑛𝑒𝑟𝑠ℎ𝑖𝑝 = publicly owned shares number of shares outstanding × 100 % leverage (lev). jian and wong (2003) and bona-sanchez et al. (2017) proved that the level of leverage positively affects the company's performance. in contrast, cheung et al. (2009), habib et al. (2017), and chen et al. (2009) found that the higher the company's leverage, the lower its performance. this study uses leverage as a control variable whose measurement compares total liabilities with total assets (michelon et al., 2015). 𝑎𝑣𝑒𝑟𝑎𝑔𝑒 = 𝑡𝑜𝑡𝑎𝑙 𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 𝑡𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑡𝑠 company size. jian and wong (2003), kohlbeck and mahyew (2010), wong et al. 2015), habib et al. (2017), and bona-sanchez et al. (2017) found that company size had an impact on lowering company performance. in contrast, cheung et al. (2009), utama et al. (2010), wahab et al. (2011), chen et al. (2009), and downs et al. (2016) proved that the larger the size of the company, the better its performance will be. this study used company size as a control variable using a natural log of market capitalization (utama et al., 2010). size = 𝑀𝑎𝑟𝑘𝑒𝑡 𝐶𝑎𝑝 650 result and discussion descriptive results table 1. regression analysis coefficient t significant (constant) q .096 8.238 .000 *** sr .028 2.518 .012 ** assurance .035 -3.507 .001 *** gri .023 4.041 .000 *** po .000 -.956 .340 * levarage .044 -5.242 .000 *** size .003 -2.430 .016 ** information: q: quality of csr disclosure sr: sustainability reports assurance: external audit sr gri: csr reporting standards po: public ownership lev: leverage size: company size *** signification: 1 % ** signification: 5 % * signification: 10 % hypothesis testing uses a stata model with the following formula: q = α 1 + β 1 sr + β 2 assurance + β 3 gri + β 4 po + β 5 lev it + β 6 size + e information: q : the quality of the company's disclosure in year (t) α : constant β : regression coefficient; sr : report of a stand-alone company in year (t) assurance : company guarantee i in year (t) gri : gri guidelines of the company i in year (t) po : public ownership lev : leverage size : size of company i in year (t) e : error the results showed that the quality of company disclosures tends to be effective. the quality of disclosure of companies that adopt all three csr reporting practices significantly differs between practice and quality, affecting stakeholders' perceptions. this empirical evidence suggests that companies that adopt gri guidelines and rely on complete reporting information are in line with the quality principles contained in the guidelines. the company's csr report does not necessarily check the box in the guidelines but substantively supports performance-related disclosures. this paper made several contributions to the literature. this research provides evidence that the quality of the information in stand-alone csr reports is useful for companies to provide more information. as a key standard in csr reporting, the gri framework can increase corporate transparency (nielsen & madsen, 2009). transparency can increase in the short term by providing 651 information to stakeholders. the guarantee of a csr (assurance) report is not related between the guarantee and the quality of the disclosure. this result is in line with owen's (2007) finding that although there is a growth in the use of bail statements, there is still much ambiguity. the results of assurance research have a negative value and significantly affect the disclosure quality (quality). this negative influence can mean that the company's size may have a low disclosure quality and can also mean assurance services only for large companies. not all banking companies use assurance services. the next result is that sr and gri affect the quality of disclosures, which means that the company has made sustainability reports separately and according to gri standards to improve the quality of reporting. gri does not enter into this analysis because collinearity is high with csr reports. most companies issue stand-alone reports along with gri guidelines, thus making the relationship between these two variables very strong. the calculation results of the leverage control variables and size have a negative value and significantly affect the disclosure quality (quality). this negative influence could mean that the size of the company may have a low quality of disclosure, and it can also mean that smaller companies may have a better quality of disclosure than large companies. such circumstances occur companies use a symbolic approach to voluntary csr disclosure. suppose a company uses a symbolic approach in a voluntary disclosure. in that case, there is a tendency for the company to focus only on directing stakeholders' perceptions and not considering the quality of disclosure. finally, public ownership does not affect the quality of disclosure (quality). the results suggest that socially and environmentally sensitive companies improve the quality of their disclosures. meanwhile, the share price of the public property does not affect the quality of csr disclosures. conclusion this study aims to analyze the influence of three csr reporting practices on the quality of csr disclosures in the banking sector in indonesia. this study found that reporting practices and reporting guidelines in indonesia have been working well. however, the banking sector has not fully used assurance services to assess the quality of csr disclosures. companies use csr reporting practices to fulfill government regulatory obligations; besides that, it is also a means to build a positive image to gain legitimacy from stakeholders. furthermore, the results of this study are inconsistent with the findings of michelon et al. (2015), which is the main reference of this study, namely that three csr reporting practices cannot improve the quality of disclosure but are just tools to improve company accountability. the company's size negatively influences the disclosure quality, which means that large companies have a lower quality of disclosure than small companies. such circumstances can occur because large companies provide relevant information that is not necessary to direct the positive image that the company wants. leverage and public ownership also negatively influence the quality of disclosure, which means that social and environmental aspects and society tend not to see the good and bad quality of csr disclosures. this research suggests that banking companies must pay more attention to the quality of information so that the public is interested in improving csr quality. companies should focus on improving social and environmental information. furthermore, companies should pay more attention to the alignment of strategies and social aspects so that legitimacy can be fulfilled through an approach to the community and stakeholders. this research provides empirical evidence of banking csr reporting practices in indonesia. however, this study has limitations, namely that the research data is only limited to banking companies in indonesia, so subsequent researchers should use stakeholder expectations to measure the relevance of the information to different types of companies. the author hopes this research will 652 motivate further research on csr reporting practices in the future so that the quality of csr reports can improve. references bebbington, j., kirk, ea, & larrinaga, c. 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